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Theory of the accounting region - Vasyuta-Berkut O.I.
2.3. Зміни в балані, змовлені господарськими операціями
Розглянемо butt mozlivih змін у балані.
Assets | Sum, UAH |
Passive |
Sum, UAH |
Basic zashobi |
690000 |
Statutory capital |
800,000 |
Materiials |
150000 |
Pributok |
50000 |
Unfinished vibro |
24000 |
Credit Banking |
60000 |
Casa |
1000 |
Starters |
40000 |
Rahunki in banks |
85,000 |
||
Occasionally |
950000 |
Occasionally |
950000 |
Operation 1: it is used in the cash register for the bank of the rozraunkovy rahn of groshovi koshi - 15000 UAH.
Assets | Sum, UAH |
Passive |
Sum, UAH |
Основные засоби Матеріали Unfinished vibro |
690000 150000 24000 |
Statutory capitalized Pributok Kreditbank |
800000 50000 60000 |
Casa |
16000 |
Starters |
40000 |
Rahunki in banks |
70000 |
||
Occasionally |
950000 |
Occasionally |
950000 |
Унаслідок цієї операції закаш грошових коштів у касі збільшився на 15000 грн, і сума за статтею "Каса" becoming 16000 грн. Water hour on rahunki at the bank (flow rahunku in national currency) koshti zmenshatsya for 15000 UAH, and for the statute of the asset "Rahunki in the banks" the gulf of stanovitime is 70000 UAH. Otzhe, vnasledіd gospodarskoy operatsii 1 grooshov kosti peremistilisya, ale їh zagalny rozmіr not zmіnivsya. Pisusmok balance takozh so full of himself.
Operation 2: zabolevano on zbіlshennya statutory kapitalu pributku pributku v rozmіrі 30000 UAH.
Assets | Sum, UAH |
Passive |
Sum, UAH |
Basic zashobi |
690000 |
Statutory capital |
830000 |
Materiials |
150000 |
Pributok |
20000 |
Unfinished vibro |
24000 |
Credit Banking |
60000 |
Casa Rahunki in banks Occasionally |
16000 70000 950000 |
Starters Occasionally |
40000 950000 |
At the result of the operation, the dzherela zaobiv. The surplus was changed to 30000 UAH, and the statutory capitals were watered by a sum of money. Otzhe, opytsіya 2 contributed zmіni at statti pasivu balance. Vona was overpowering the peregruzovannya at the dzherel zasobiv, but did not get acquainted with the pagan balance. An increase in the amount of the asset was not offset by the balance.
Operation 3: it is laid out on the warehouse of materials, the priban at the posts, on the sum of 50000 UAH.
Assets | Sum, UAH |
Passive |
Sum, UAH |
Basic zashobi |
690000 |
Statutory capital |
830000 |
Materiials |
200,000 |
Pributok |
20000 |
Unfinished vibro |
24000 |
Credit Banking |
60000 |
Casa |
16000 |
Starters |
90000 |
Rahunki in banks |
70000 |
||
Occasionally |
1,000,000 |
Occasionally |
1,000,000 |
Unisstock of the operation stock in warehouses pidpriemstva zbylshilis at 50000 UAH (up to 200000 UAH). Vodnochas zbolshilas zaborgovanist posts to the followers for the materials they have been given on the tuyu suma. Tso operation put zmіni into active and passive balance. Through those scho zmіni at statatti, the asset is the same as the passive for the same sum of money (at the wire), the zagalnyi pіssumok balance takozh zbіlshivsya, але рівність yogo did not come to grief.
Operatіya 4: з поточного рахунку в національній валюі підприємства bank for repayment of debts for early repairs damaged 60000 UAH.
Assets | Sum, UAH |
Passive |
Sum, UAH |
Basic zashobi |
690000 |
Statutory capital |
830000 |
Materiials |
200,000 |
Pributok |
20000 |
Unfinished vibro |
24000 |
Credit Banking |
- |
Casa |
16000 |
Starters |
90000 |
Rahunki in banks |
10000 |
||
Occasionally |
940000 |
Occasionally |
940000 |
At the result of the operation of the coins on the rahunks, the bank changed to 60000 UAH (the gash to become 10000 UAH). Water hour changed zaborgovist to the bank for pozhachkami on tsiu suma. The result did not become a fill on the rahunku "Credit Bank". Tso operation put zmіni in the active and pasiv balance, in zvjazyku zem chime zmenutsyutsja on one th th same bag. The currency of the balance was changed, the protivities were not shattered.
Розглянуті чотири операції охотлюють всі можливі варіанти змін у balanceі і дають змогу зробити такі висновки.
1. Skin gosdarskaya operatsiia make zmіni ukonaymenshe dvі statti balance.
2. Gospodar's operations for character zmіn, які вони спричинють у складі засобів і джерел їх формавання, поділяють на чотири тити (Table 2.2).
Table 2.2
Typical gospodarskih operations
Operation Type | Description of the operation |
Вплив операціі |
||
Per asset |
On the pass |
To the balance sheet |
||
I |
Зміни у складі господарських засобів |
Збільшення статті зменшення статті |
Without zmіn |
Without zmіn |
II |
Зміни у джерелах формавання господарських засобів |
Without zmіn |
Збільшення статті зменшення статті |
Without zmіn |
III |
Nadokhozhennya, dodatkova zaluchchennia gospodarskih zadobiv in the turnover pidpriemstva |
Збільшення статті |
Збільшення статті |
Збільшення статті |
IV |
Вибуття засобів із господарства |
Зменшення статті |
Зменшення статті |
Зменшення статті |
Controlling food
1. What is the accounting balance?
2. What is the currency of the balance sheet?
3. Зміни в балансі під впливом господарських операцій. To direct the butt of gospodar's operations for skin type zmіn at balance.
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