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Teorіya buhgalterskogo oblіku - Vasyuta Berkut-OI
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Teorіya buhgalterskogo oblіku - Vasyuta Berkut-OI
6.3. Result іnventarizatsії that їh vіdobrazhennya in oblіku
For danimi porіvnyalnoї vіdomostі and takozh act rezultatіv іnventarizatsії surpluses, viyavlenі pid hour perevіrki, opributkovuyut and nestachі rozglyadayut schodo mozhlivostі їh writedowns. Result іnventarizatsії oformlyuyut in viglyadі buhgalterskih zapisіv (Table 6.1.).
Result іnventarizatsії vіdobrazhayut in buhgalterskomu oblіku 10-denny lines pіslya chogo yogo pokazniki resulting from Povny vіdpovіdnіst to faktichnoї nayavnostі gospodarskih zasobіv i'm rozrahunkovih vіdnosin.
table 6.1
Vіdobrazhennya rezultatіv іnventarizatsії
| Number since. | Gospodarska operatsіya |
Debit rahunka |
Credit rahunka |
scrip |
1 |
Opributkuvannya lishkіv tsіnnostey |
20; 203; 205; 207; 208; 22; 26; 281; 282 |
44 |
1 |
2 |
Opributkuvannya lishkіv in kasі |
thirty |
64 |
1 |
3 |
Nestacha, viyavlena pid hour іnventarizatsії |
37 |
20; 203; 205, 207; 208; 22; 26; 281 |
1 |
4 |
Nestacha in furrows natural vitrat |
91; 23 |
37 |
1 |
5 |
Write-off of bruising, zlamanih i zіpsovanih tovarіv |
44 |
37 |
1 |
6 |
S writedowns nestachі blame individuals konkretnoї |
375 |
37 |
1 |
7 |
Write-offs in nestachі kasі (groshovі vneski in Kasu) |
375; thirty |
thirty; 375 |
1 |
Kontrolnі power
1. Shcho Takeo іnventarizatsіya? Її osnovnі Vidi.
2. Yak zdіysnyuyut i oformlyuyut іnventarizatsіyu?
3. Yak vіdobrazhuyut in oblіku result іnventarizatsії?
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