.elementor-54 .elementor-element.elementor-element-17c4106c{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--align-items:stretch;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--padding-top:0px;--padding-bottom:30px;--padding-left:0px;--padding-right:0px;}.elementor-54 .elementor-element.elementor-element-b2dd77d{--display:flex;--padding-top:40px;--padding-bottom:40px;--padding-left:40px;--padding-right:40px;}.elementor-54 .elementor-element.elementor-element-b2dd77d:not(.elementor-motion-effects-element-type-background), .elementor-54 .elementor-element.elementor-element-b2dd77d > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:var( --e-global-color-f70b657 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10px;--row-gap:10px;--column-gap:10px;--padding-top:30px;--padding-bottom:30px;--padding-left:0px;--padding-right:0px;}.elementor-54 .elementor-element.elementor-element-2b774807{--display:flex;}.elementor-54 .elementor-element.elementor-element-99e0035{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:space-between;--align-items:center;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-54 .elementor-element.elementor-element-c4275ef.elementor-element{--align-self:center;}.elementor-54 .elementor-element.elementor-element-c4275ef .elementor-heading-title{font-weight:300;}.elementor-54 .elementor-element.elementor-element-45718bab .elementor-button{background-color:#02010100;fill:var( --e-global-color-primary );color:var( --e-global-color-primary );border-style:solid;border-width:1px 1px 1px 1px;border-color:var( --e-global-color-text );}.elementor-54 .elementor-element.elementor-element-45718bab .elementor-button:hover, .elementor-54 .elementor-element.elementor-element-45718bab .elementor-button:focus{background-color:var( --e-global-color-83e483e );color:var( --e-global-color-dc170d1 );border-color:var( --e-global-color-83e483e );}.elementor-54 .elementor-element.elementor-element-45718bab{width:initial;max-width:initial;}.elementor-54 .elementor-element.elementor-element-45718bab .elementor-button:hover svg, .elementor-54 .elementor-element.elementor-element-45718bab .elementor-button:focus svg{fill:var( --e-global-color-dc170d1 );}.elementor-54 .elementor-element.elementor-element-3b7e6e9{--divider-border-style:solid;--divider-color:var( --e-global-color-accent );--divider-border-width:1px;margin:0px 0px calc(var(--kit-widget-spacing, 0px) + 16px) 0px;}.elementor-54 .elementor-element.elementor-element-3b7e6e9 .elementor-divider-separator{width:100%;}.elementor-54 .elementor-element.elementor-element-3b7e6e9 .elementor-divider{padding-block-start:16px;padding-block-end:16px;}.elementor-54 .elementor-element.elementor-element-3ddd7f10{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--justify-content:space-between;--align-items:flex-start;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-blog-block-post, .elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-image-card, .elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-card{background-color:#02010100;box-shadow:0px 0px 0px 0px rgba(0,0,0,0.5);border-radius:0px 0px 0px 0px;padding:0px 0px 30px 0px;margin:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-730ec44f .post-meta-list > span{background-color:var( --e-global-color-3ed1701 );margin:0px 0px 0px 0px;padding:4px 16px 4px 16px;color:var( --e-global-color-9d6e30a );fill:var( --e-global-color-9d6e30a );border-radius:4px 4px 4px 4px;}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-btn{background-color:var( --e-global-color-primary );padding:16px 40px 16px 40px;font-family:var( --e-global-typography-69f6034-font-family ), Sans-serif;font-size:var( --e-global-typography-69f6034-font-size );font-weight:var( --e-global-typography-69f6034-font-weight );line-height:var( --e-global-typography-69f6034-line-height );color:var( --e-global-color-dc170d1 );fill:var( --e-global-color-dc170d1 );border-radius:4px 4px 4px 4px;}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-btn:hover{background-color:var( --e-global-color-83e483e );color:var( --e-global-color-dc170d1 );fill:var( --e-global-color-dc170d1 );}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-image-card{display:block;}.elementor-54 .elementor-element.elementor-element-730ec44f .btn-wraper{text-align:left;}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-blog-block-post .elementskit-post-body{padding:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-image-card .elementskit-post-body{padding:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-body{background-color:#02010100;}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-entry-thumb{box-shadow:0px 0px 0px 0px rgba(0,0,0,0.5);border-radius:4px 4px 4px 4px;margin:0px 0px 12px 0px;} .elementor-54 .elementor-element.elementor-element-730ec44f .ekit-wid-con .elementskit-entry-thumb{padding:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-730ec44f .post-meta-list a, .elementor-54 .elementor-element.elementor-element-730ec44f .post-meta-list .meta-date-text{font-family:var( --e-global-typography-69f6034-font-family ), Sans-serif;font-size:var( --e-global-typography-69f6034-font-size );font-weight:var( --e-global-typography-69f6034-font-weight );line-height:var( --e-global-typography-69f6034-line-height );}.elementor-54 .elementor-element.elementor-element-730ec44f .post-meta-list{text-align:left;margin:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-body .entry-title, .elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-entry-header .entry-title, .elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-image-card .elementskit-post-body .entry-title  a,  .elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-card .elementskit-entry-header .entry-title  a,.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-blog-block-post .elementskit-post-body .entry-title a{font-family:var( --e-global-typography-accent-font-family ), Sans-serif;font-size:var( --e-global-typography-accent-font-size );font-weight:var( --e-global-typography-accent-font-weight );line-height:var( --e-global-typography-accent-line-height );}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-body .entry-title a{color:var( --e-global-color-secondary );}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-entry-header .entry-title a{color:var( --e-global-color-secondary );}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-body .entry-title{text-align:left;margin:16px 0px 8px 0px;}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-entry-header .entry-title{text-align:left;margin:16px 0px 8px 0px;}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-footer > p{color:var( --e-global-color-text );}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-body > p{color:var( --e-global-color-text );text-align:left;margin:0px 0px 16px 0px;}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-footer > p, .elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-body > p{font-family:var( --e-global-typography-0025e8e-font-family ), Sans-serif;font-size:var( --e-global-typography-0025e8e-font-size );font-weight:var( --e-global-typography-0025e8e-font-weight );line-height:var( --e-global-typography-0025e8e-line-height );}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-post-footer{text-align:left;margin:0px 0px 16px 0px;}.elementor-54 .elementor-element.elementor-element-730ec44f .elementskit-blog-block-post .elementskit-post-footer > p{margin:0px 0px 16px 0px;}.elementor-54 .elementor-element.elementor-element-4c998fc2{--display:flex;--flex-direction:row;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--align-items:stretch;--gap:10px 10px;--row-gap:10px;--column-gap:10px;--padding-top:30px;--padding-bottom:30px;--padding-left:0px;--padding-right:0px;}.elementor-54 .elementor-element.elementor-element-1fdab494{--display:flex;--justify-content:flex-end;--overlay-opacity:0.4;--margin-top:8px;--margin-bottom:8px;--margin-left:8px;--margin-right:8px;--padding-top:24px;--padding-bottom:24px;--padding-left:24px;--padding-right:24px;}.elementor-54 .elementor-element.elementor-element-1fdab494:not(.elementor-motion-effects-element-type-background), .elementor-54 .elementor-element.elementor-element-1fdab494 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url("https://metinbozkurt.com.tr/wp-content/uploads/2026/06/aidat-muhasebe.webp");background-position:center center;background-repeat:no-repeat;background-size:cover;}.elementor-54 .elementor-element.elementor-element-1fdab494::before, .elementor-54 .elementor-element.elementor-element-1fdab494 > .elementor-background-video-container::before, .elementor-54 .elementor-element.elementor-element-1fdab494 > .e-con-inner > .elementor-background-video-container::before, .elementor-54 .elementor-element.elementor-element-1fdab494 > .elementor-background-slideshow::before, .elementor-54 .elementor-element.elementor-element-1fdab494 > .e-con-inner > .elementor-background-slideshow::before, .elementor-54 .elementor-element.elementor-element-1fdab494 > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{background-color:var( --e-global-color-c655ff4 );--background-overlay:'';}.elementor-54 .elementor-element.elementor-element-22488ab1{--spacer-size:160px;}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-blog-block-post, .elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-image-card, .elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-card{background-color:#02010100;box-shadow:0px 0px 0px 0px rgba(0,0,0,0.5);border-radius:0px 0px 0px 0px;padding:0px 0px 0px 0px;margin:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-674cdc3c .post-meta-list > span{background-color:var( --e-global-color-3ed1701 );margin:0px 0px 0px 0px;padding:4px 16px 4px 16px;color:var( --e-global-color-9d6e30a );fill:var( --e-global-color-9d6e30a );border-radius:4px 4px 4px 4px;}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-blog-block-post .elementskit-post-body{padding:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-image-card .elementskit-post-body{padding:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-body{background-color:#02010100;}.elementor-54 .elementor-element.elementor-element-674cdc3c .post-meta-list a, .elementor-54 .elementor-element.elementor-element-674cdc3c .post-meta-list .meta-date-text{font-family:var( --e-global-typography-69f6034-font-family ), Sans-serif;font-size:var( --e-global-typography-69f6034-font-size );font-weight:var( --e-global-typography-69f6034-font-weight );line-height:var( --e-global-typography-69f6034-line-height );}.elementor-54 .elementor-element.elementor-element-674cdc3c .post-meta-list{text-align:left;margin:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-body .entry-title, .elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-entry-header .entry-title, .elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-image-card .elementskit-post-body .entry-title  a,  .elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-card .elementskit-entry-header .entry-title  a,.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-blog-block-post .elementskit-post-body .entry-title a{font-family:var( --e-global-typography-accent-font-family ), Sans-serif;font-size:var( --e-global-typography-accent-font-size );font-weight:var( --e-global-typography-accent-font-weight );line-height:var( --e-global-typography-accent-line-height );}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-body .entry-title a{color:var( --e-global-color-dc170d1 );}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-entry-header .entry-title a{color:var( --e-global-color-dc170d1 );}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-body .entry-title{text-align:left;margin:16px 0px 8px 0px;}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-entry-header .entry-title{text-align:left;margin:16px 0px 8px 0px;}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-footer > p{color:var( --e-global-color-accent );}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-body > p{color:var( --e-global-color-accent );text-align:left;margin:0px 0px 16px 0px;}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-footer > p, .elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-body > p{font-family:var( --e-global-typography-0025e8e-font-family ), Sans-serif;font-size:var( --e-global-typography-0025e8e-font-size );font-weight:var( --e-global-typography-0025e8e-font-weight );line-height:var( --e-global-typography-0025e8e-line-height );}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-post-footer{text-align:left;margin:0px 0px 16px 0px;}.elementor-54 .elementor-element.elementor-element-674cdc3c .elementskit-blog-block-post .elementskit-post-footer > p{margin:0px 0px 16px 0px;}.elementor-54 .elementor-element.elementor-element-434aaec{--display:flex;--overlay-opacity:0.4;--margin-top:8px;--margin-bottom:8px;--margin-left:8px;--margin-right:8px;--padding-top:24px;--padding-bottom:24px;--padding-left:24px;--padding-right:24px;}.elementor-54 .elementor-element.elementor-element-434aaec:not(.elementor-motion-effects-element-type-background), .elementor-54 .elementor-element.elementor-element-434aaec > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url("https://metinbozkurt.com.tr/wp-content/uploads/2026/06/site-yonetimi.webp");background-position:center center;background-repeat:no-repeat;background-size:cover;}.elementor-54 .elementor-element.elementor-element-434aaec::before, .elementor-54 .elementor-element.elementor-element-434aaec > .elementor-background-video-container::before, .elementor-54 .elementor-element.elementor-element-434aaec > .e-con-inner > .elementor-background-video-container::before, .elementor-54 .elementor-element.elementor-element-434aaec > .elementor-background-slideshow::before, .elementor-54 .elementor-element.elementor-element-434aaec > .e-con-inner > .elementor-background-slideshow::before, .elementor-54 .elementor-element.elementor-element-434aaec > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{background-color:var( --e-global-color-c655ff4 );--background-overlay:'';}.elementor-54 .elementor-element.elementor-element-30bac638{--spacer-size:160px;}.elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-blog-block-post, .elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-post-image-card, .elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-post-card{background-color:#02010100;box-shadow:0px 0px 0px 0px rgba(0,0,0,0.5);border-radius:0px 0px 0px 0px;padding:0px 0px 0px 0px;margin:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-57e9ab1 .post-meta-list > span{background-color:var( --e-global-color-210ed76 );margin:0px 0px 0px 0px;padding:4px 16px 4px 16px;color:var( --e-global-color-536ead7 );fill:var( --e-global-color-536ead7 );border-radius:4px 4px 4px 4px;}.elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-blog-block-post .elementskit-post-body{padding:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-post-image-card .elementskit-post-body{padding:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-post-body{background-color:#02010100;}.elementor-54 .elementor-element.elementor-element-57e9ab1 .post-meta-list a, .elementor-54 .elementor-element.elementor-element-57e9ab1 .post-meta-list .meta-date-text{font-family:var( --e-global-typography-69f6034-font-family ), Sans-serif;font-size:var( --e-global-typography-69f6034-font-size );font-weight:var( --e-global-typography-69f6034-font-weight );line-height:var( --e-global-typography-69f6034-line-height );}.elementor-54 .elementor-element.elementor-element-57e9ab1 .post-meta-list{text-align:left;margin:0px 0px 0px 0px;}.elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-post-body .entry-title, .elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-entry-header .entry-title, .elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-post-image-card .elementskit-post-body .entry-title  a,  .elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-post-card .elementskit-entry-header .entry-title  a,.elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-blog-block-post .elementskit-post-body .entry-title a{font-family:var( --e-global-typography-accent-font-family ), Sans-serif;font-size:var( --e-global-typography-accent-font-size );font-weight:var( --e-global-typography-accent-font-weight );line-height:var( --e-global-typography-accent-line-height );}.elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-post-body .entry-title a{color:var( --e-global-color-dc170d1 );}.elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-entry-header .entry-title a{color:var( --e-global-color-dc170d1 );}.elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-post-body .entry-title{text-align:left;margin:16px 0px 8px 0px;}.elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-entry-header .entry-title{text-align:left;margin:16px 0px 8px 0px;}.elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-post-footer > p{color:var( --e-global-color-accent );}.elementor-54 .elementor-element.elementor-element-57e9ab1 .elementskit-post-body > 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