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

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

Розділ 4 Подвійний запис як element to the method of the accounting region

4.1. Subordinate note, yogo essence and meaning

Kozhna godarska operatsiya sprichinyuє in godararsky dіyalnіі pіdpriєmstva two ekonomichnі явища, які in the accounting area відображаються взаємопов'язано, тобто in a way подвійного запису. For such a method, the visualization of information is vznachayayut vzaimopov'yazni rahunki, yakih vidbulisya zmіni pid vlivom godararskih operatsiy.

Подвійний note є way відображення кожної господарської операції двічі: at a debit of one chi kіlokh rahunkіv i kreditі takozh one chi kіlokh rahunkіv odnіy i tіy samiy sumy. Control is not the meaning of the subwriter's note, but the note of the notes for the debit of the ush rahunkiw moe dorivniuvati pidsozku zapisyv za креди credit. The economical meaning of a subwritten note is a field in which the control over the reserves of the lord of statehood is ensured.

Vzajmozv'azok rahunkvov, scho vinikaє in the result of vidobrazhennya on them gosdarskogo operatsi podvіnim zapisom, nazivaetsya korepomendtsiyu rahunkiv, and rahunki - such, ko korespenduyut. To issue korrespondenttsiyu rahunkiv in warehouses of accounting entries and notes їх at рахунок бухгалтерського обліку.

Accountant wiring denounce the meaning of rahunka, a kind of debut, rahunka, a loan, and a sum of money in the region of Gospodar's operations.

Butts.

1. Z rozraunkovoy rahunka in kasu otrimano 20000 UAH. Do the following for your business:

2. Above the mother of the supplier on the sum of 80000 UAH. In this case, a note like this:

ДТ "Матеріали" А +

80000 uah

КТ "Постачальники" П +

3. Vitracheno vibrochnitsi on the production of products

Tsya operatsiya zumovila zmenshennya vibropnichnyh zapisiv і zbilshnysya vibrobitvtva:

Accounting bookkeeping of this type is foldable. Wiring bookkeeping postings do not violate the rules of the subwritten note; Kozhnu from them, you can rozklosti on kilka pity.

Simply nazyvayut bureaucrat posting, if one rahunok debut on the bag of sushi, and the other litsuytsya on tsyu suma. For folding wiring kilka rahunkviv debut, and on zagalnu sumu zapisiv for debit lentuyutsya rahunok abo navpaki.

At the induced application 3 there is such a visage:

Otzhe, u razi vidobrazhennya kozhno gospodarskoi operatsiії in a way podvіnogo note korespeduyut two rahunki, one z yakih debut, and other credit for the same th same bag. Якщо господарська операція відображається folding wire, then zagalna suma zalishkіv for one side kolkok rahunkіv maє dorіvnyuvati zagalnіy sumi, recorded on the protivozhnomu bots ryhunka, scho korespenduє him.

Correspondence korrespondentcii rahkunіv myo great value for the organization of the accounting region, oskilki make the first order in the system of regional records.