In the balance sheets to be prepared in provisional tax periods, should the accounts for checks received and issued be transferred to the accounts for bills received and issued?

Is it necessary to transfer the amounts in the checks account received and given during the preparation of the balance sheet dated June 30, 2024 to the Promissory Notes account?

We evaluate that it should be transferred since the balance sheet has been prepared, but since it is an interim balance sheet, we evaluate that it may not be done in the 3-month temporary tax periods.

Source: Istanbul Chamber of Certified Public Accountants
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