Bakiyeleri

Bakiyeleri is the Turkish term referring to balances, the amounts remaining in financial accounts after transactions. The singular bakiye means balance, while bakiyeler is the plural form and bakiyeleri can be used to express “their balances” or serve as a direct object in a sentence. In practice, bakiyeleri appears in contexts describing the balances of multiple accounts or the balances belonging to others.

In accounting, bakiye denotes the amount on an account after postings. There are two common concepts: bakiye borçlu (debit balance) and bakiye alacaklı (credit balance). Debit balances typically appear in asset and expense accounts, while credit balances appear in liability, equity, and revenue accounts. Balances can be positive or negative depending on account type and posting rules. The idea of a running balance describes updating the amount after each transaction, while a carried-forward balance (devreden bakiye) is brought into the next period.

In banking, bakiye often means the money available in an account at a given moment. Common distinctions include mevcut bakiye (current or available balance) and ledger balance. Banks may also show pending transactions that have not yet settled, which can cause temporary differences between the available balance and the ledger balance.

Reconciliation is the process of matching bakieler in ledgers with bank statements to identify discrepancies, fees, or unauthorized transactions. Understanding bakiye concepts is essential for cash management, financial reporting, budgeting, and customer account statements.