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

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

3.4. Plan of accounting in the accounting area

For the sustained rіznobіchnії іnformatsії, neobhіdnії for managing this control, the value of mе is significant due to the scientifically primed plan of rahunkіv.

Plan rahunkiv - tse sistematizovany perelik naymenuvan i kodіv rahunkіv і subrakhunkіv bibliographic area, yakі vikoristovyut for vidobrazhennya diyalnosti pіdpriemstva, establish, organizatsii.

On the basis of the Progamms, the reform of the system of the accounting region and customs of the international standards of the Ministry of Finance of Ukraine was ordered for 30 leaves of the fall of 1999. No. 291 has confirmed the development of a plan for the development of the accounting plan for activities, capital, zobov'yana and gospodarkie pidpriemstv services and organisa zations (div 3).

The plan of accounting for the accounting region is the reorganization of the schemes and schemes of the reestra- tion of the grupuvania on the basis of the facts of the financial and government dicily in the accounting area. In the case of vyznachennya code (number) rahunkiv zastosovyutsya tenfold system. Synthetic rahunki ра rahunkami first order, subrahunki - another. The first digit of the code is viznachaet class rahunkviv, another - the number of synthetic rahunka, third - the number of subrahunka. For example, the code "121" is assigned to the class "Non-negotiable activists", the number "2" is a synthetic rajunok "Non-active activist", the other digit "1" is a subrakhun "The rights of the corridor by natural resources".

Usi synthetic rahunki mahit dvuznachny code, and takozh nayposhirenishi subrahunki for ordinal system koduvannya in the interstices of a three-digit code.

At planі rahunkіv syntheticheskih rahunki ob'ednannі for ekonomichnoyu znakomu odnorіdnostі ta zgrupovany in takі class:

1. "Non-active".

2. "Stock up".

3. "Costi, rozraunkki that activists."

4. "Vlasny kapital that zabezpechennia zobov'azan."

5. "Dovgostrokov zobov'yanya."

6. "Potoknі zobov'yаnya".

7. "Do it yourself and achieve results".

8. "Vitrate for elements".

9. "Vitraty diyalnosti".

Okremim class "0" presented posazalansovi rahunki and subrahunki before them:

01 "Orendo non-revolutary active".

02 "Actives on the outdoors"; (uterkutvannya, priinyatė for installation; materialy, priinyatі for pererobki; materіalnі tsinostі na vidpіdalnomu zberіgannі; com, priinyatі na komіsіyu, mayno v dovіrchomu upravlennye).

03 "Contract zobov'yana."

04 "Nepredbacheni activi zobov'yanya."

05 "Garantiї ta zabezpechennya nadanі".

06 "Garantiї ta zabezpechennya otrimani".

07 "Activated".

08 "Blanks of the Suvoroy Region".

The plan for accounting in the accounting area is for the sake of obedience to the state.

Controlling food

1. What is the purpose of accounting in the accounting area?

2. Yakі rahunki є active and passive?

3. Yak viznachaetsya balance on the active, passive that actively-passive rahunks?

4. Yak klassifikuyutsya rahunki accounting area?

5. Essence і acknowledgment of off-balance groups.

6. What is the plan for accounting in the accounting area?