All accountants and business owners know how important the uniform chart of accounts created to put the accounting system within a common framework is. Let's take a look at the details of 793 External Benefits and Services Account, which is one of the frequently asked accounts and is located under the cost accounts in the uniform chart of accounts . What Expenses Do Outsourced Benefits and Services Cover? Benefits and services provided externally to enable a business to carry out its activities are monitored in this account.
These benefits and Job Seekers Number Data services are quite diverse. To give a few examples, electricity, water, natural gas, internet, telephone and transportation are evaluated under the main externally provided benefits and services. Apart from these expenses, other benefits and services are also tracked through account 793 , but these are the expenses for which account 793 is most frequently used.
Benefits and Services Provided from Outside: Income Tax Clause 40/1 In the first paragraph of Article 40 of the Income Tax Law , "The following expenses are accepted to be deducted in order to determine the net profit." and these expenses are referred to as "General expenses incurred to obtain commercial profits." definition is made. An example of these general expenses is the rental and purchase expenses of company passenger cars .