Operating ledger (İşletme defteri)
Definition
The book in which all of the management's income and expenses are recorded in date order; in Turkish practice, its pages are certified by a notary.
Alongside the resolution book (karar defteri), in which owners' assembly decisions are recorded, the management's money movements are tracked in the operating ledger. In practice, the pages of both books are certified by a notary before they are used.
Each entry is kept with its date, description, amount and supporting document (invoice, receipt, bank slip). The auditor reviews the manager's accounts through this ledger and its documents; when the manager changes, the ledger is handed over to the new manager.
In CasaX
CasaX keeps all collections, expenses and transfers in a single ledger and provides an operating ledger printout in Excel or PDF. Digital records do not replace the obligation to keep a notarized ledger; the printout makes transferring entries to the book easier.
This content is for general information only and is not legal or financial advice. Legislation may change; consult a professional about your specific situation.