home Accounting, audit Books Theory of the accounting region - Vasyuta-Berkut O.I.

Theory of the accounting region - Vasyuta-Berkut O.I.

Розділ 2 Accounting balance sheet

2.1. Accounting balance sheet, yogo zmіst і znachennya

Buhgaltersky balance daє zmogu otrimati uzagalnenu that zgrupovanu in vіdpovіdny sposіb іnformatsіyu about the camp gospodarskih zasobіv i Jerel їh utvorennya Pevnyi to date.

Іsnuє two viznachennya balance: ekonomіchne, zgіdno s Yakima tse sposіb ekonomіchnogo grupuvannya that uzagalnenogo vіdobrazhennya in groshovіy otsіntsі will gospodarskih zasobіv i Jerel їh utvorennya on Pevnyi date, i buhgalterske, zgіdno s Yakima tse dvobіchna table, lіva Chastina yakoї (asset) priznachena for vіdobrazhennya Pozdіv підприємства, the rights (пасив) - for відображення джерел їх формавання.

Zmіst, form the balance of the one zagalnі vimogi to rozkrittya yogo articles viznachayutsya position (standard) buhgalterskogo oblіku 2 zatverdzhenim instructions to Mіnіsterstva fіnansіv Ukraine Bereznev od 31, 1999. No. 87 (Div 2).

I want to see the accounting balance:

• entry - to stock up on the back of the property;

• periodic - to be stored by the extension of the calendar rock for the first time;

• rіchny - vіdobrazhuє camp kapіtalu pіdpriєmstva, rozmіschenogo in assets i pasiv the following on the cob rock and takozh result dіyalnostі for poperednіy Year;

• obednuvniy - warehousing in various zlittya kilkok pіdpriemstv u obednennya as a legal entity;

• rozpodіlny - skladaєtsya at great restrukturizatsії of companies, podіlu їh on menshі for obsyagom pіdpriєmstva s rights yuridichnoї individuals;

• sanitation - an indication for koruguvannya kontraktivnykh that those counter-passive articles balance;

• lіkвідаційний - складається в разі ліквідації підприємства, яке має status of legal entity;

• buildings - to be stocked on the premises, to the warehouse, there is a way to enter the restructuring of the state budget, to see the self-balance;

• consolidations - perebacha is included in the yoga warehouse of all types of companies, companies, concern with legal personality.

Significance of balance :

1) the basis of the accounting of the results of the gospodar's financial support for the performance of the first perioid;

2) mainly dzherelo інформації about maynovyi and financial presses of sub'ektiv state darlings;

3) Informational base for the subordinate bodies, credit institutions and bodies of state control by the mayor;

4) іnformatsіyne zabezpechennya for fіnansovogo planuvannya pіdpriєmstva, control penny potokіv vіdpovіdno to otrimanogo pributku.

Zmist accounting balance of the warehouse of the so-yogi characteristics:

• the wolf of the huntedness of all gospodar's processions of pidpriyatstva;

• zdіysnennya ekonomichno obgruntovanogo grupuvannya gospodarskih process;

• vіdobrazhennya зв'язків між годарсьськими явищами з додержанням типової кореспонції рахунків.