4. Açılış Kaydı: Yevmiye defterine ilk olarak yani birinci madde olarak açılış bilançosundaki hesapların yazıldığı kayıt yapılır. Bilançonun aktifinde yer alan değerler yevmiye defterinin borcuna, pasifte yer alan değerler ise alacağına kaydedilir. Açılış kaydı yevmiye defterinin 1 numaralı maddesidir.
Yevmiye defterine yapılan kayıtlar ne olursa olsun borç ve alacak toplamlarının mutlaka birbirine eşit olması gereklidir.
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Punjabi cinema, also known as Pollywood, has come a long way since its inception. From its humble beginnings to the current state of affairs, the industry has witnessed tremendous growth. The early days of Punjabi cinema were marked by a limited audience and resources. However, with the passage of time, the industry has evolved, and filmmakers have started producing high-quality content that appeals to a broader audience. The rise of has had a significant impact
