What is an account (cari hesap)?
A cari hesap (customer/supplier account) is a chronological statement of the debit and credit relationship between you and a customer or supplier. Every sale and purchase is recorded as a debit, every collection and payment as a credit; the difference between the two is that company's balance. The purpose of account tracking in one sentence: knowing at any moment how much you are owed and how much you owe.
How are debit and credit recorded?
An invoice you issue to a customer means they owe you: it goes in the debit column. Money you receive from them reduces that debt: it goes in the credit column. On a supplier account the direction is reversed. The most practical way to avoid confusion is to separate customer and supplier accounts with different code prefixes.
Running balance
Seeing that company's balance up to that moment on every line helps you catch mistakes early. In Excel this is built with a cumulative SUMIF formula; you can find a ready-made setup in the free account tracking template. The six columns of the ledger, how a transaction is written with its document number, and a sample statement for one month are explained step by step on the how to keep an account page.
Due-date tracking
A receivable with no due date is a receivable nobody follows up. Write a due date on every debit line so it is flagged automatically once it passes. Sorting overdue items by amount once a week and calling about the three biggest ones brings in a large share of collections. How to group receivables, when to send reminders and the due-date formulas in Excel are explained with a sample list on the how to track collections and due dates page.
Statement and reconciliation
A statement of the account over a given date range is called an account statement (cari ekstre); it is the document both sides compare during reconciliation. Which columns it has, how the carried-forward balance is read and how to find the difference when two statements don't match are explained with a sample table on the what is an account statement page.
Comparing the statement with the other party's and agreeing on the balance is called reconciliation (mutabakat). The five steps, including setting the cut-off date, looking for the difference by date rather than by amount, and closing the result in writing, are explained on the how to reconcile accounts page.
When should you switch to software?
Once you pass 40-50 accounts or 300-400 transactions a month, the margin of error in manual tracking rises noticeably. If you need automatic reminders, mobile access and statement sharing, using software is safer. Account Ledger: Debt & Credit is built for exactly this job: account cards, due-date tracking, cash, cheques/promissory notes and statements. If your receivable is tied to a cheque or promissory note, tracking it is a separate process; we covered it on the how to track cheques and promissory notes page. If you also keep stock, Ofisx, and if you are looking for a retail credit ledger, Veresiye Takibi may be a better fit.
Frequently asked questions
What does it mean if the account balance is negative?
It means the amount you have collected from the other party is more than their debt — either you have received an advance or an overpayment has been collected.
Can I keep customers and suppliers in the same place?
Yes; to avoid mix-ups, separating account codes with different prefixes (such as C- and S-) is a practical method.
Why does the statement matter?
When closing an account, both parties hold the same statement; what ends the argument is a statement with the description field filled in.