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Teorіya buhgalterskogo oblіku - Vasyuta Berkut-OI
Werewolves vіdomіst for synthetical rahunkami plant "Orbіta"
for sіchen
tures. | Naymenuvannya rahunka |
Balance at 01.01 |
Turnover sіchen |
Balance at 01.02 |
|||
Debit |
Credit |
Debit |
Credit |
Debit |
Credit |
||
10 |
Osnovnі zasobi |
313400 |
16500 |
329900 |
|||
201 |
Sirovina i materіali |
23000 |
35320 |
35800 |
22520 |
||
203 |
Fuel type |
1900 |
3382 |
1200 |
4082 |
||
23 |
Virobnitstvo |
3000 |
50900 |
48900 |
5000 |
||
26 |
ready Produkciya |
5600 |
48600 |
51000 |
3200 |
||
301 |
Casa |
14 |
12426 |
12402 |
38 |
||
311 |
Flow from the bank rakhunok |
20000 |
84000 |
77750 |
26250 |
||
372 |
Rozrahunki s pіdzvіtnimi personages |
6 |
262 |
267 |
1 |
||
40 |
statutory kapіtal |
348650 |
348650 |
||||
424 |
Bezoplatnoy oderzhanі neoborotnі assets |
16500 |
16500 |
||||
601 |
Korotkostrokovі loans to banks |
3000 |
28000 |
30000 |
5000 |
||
631 |
Rozrahunki s postachalnikami |
4740 |
36700 |
39960 |
8000 |
||
641 |
Rozrahunki for podatkami |
thirty |
630 |
600 |
|||
661 |
Rozrahunki s Pay pratsі |
6900 |
12740 |
12540 |
6700 |
||
701 |
Dohіd od realіzatsії gotovoї produktsії |
54000 |
54000 |
||||
791 |
Result osnovnoї dіyalnostі |
3600 |
2541 |
6141 |
|||
at once |
366920 |
366920 |
383460 |
383460 |
390991 |
390991 |
In pіdsumku oborotnoї vіdomostі win three bets odnakovih numbers for the balance of 01.01, turnover for sіchen i balance at 01.02. Tse svіdchit about pravilnіst rozv'yazannya zavdannya. For danimi balance at 01.02 skladaєmo The Teaching balance.
Balance of Plant "Orbіta" 1 Dire
Assets | pasiv |
||
Gospodarsky zasіb |
Amount, UAH. |
Dzherelo utvorennya gospodarskogo zasobu |
Amount, UAH. |
Osnovnі zasobi (10) |
329900 |
Statutory kapіtal (40) |
348650 |
Sirovina i materіali (201) |
22520 |
Bezoplatnoy oderzhanі neoborotnі assets (424) |
16500 |
Fuel type (203) |
4082 |
Korotkostrokovі loans to banks (601) |
5000 |
Virobnitstvo (23) |
5000 |
Rozrahunki s postachalnikami (631) |
8000 |
Produkciya Ready (26) |
3200 |
Rozrahunki s Pay pratsі (661) |
6700 |
Casa (301) |
38 |
Result osnovnoї dіyalnostі (791) |
6141 |
Flow rakhunok from banks (311) |
26250 |
||
Rozrahunki s pіdzvіtnimi individuals (372) |
1 |
||
at once |
390991 |
at once |
390991 |
Primіtka. Spravzhnіy buhgaltersky balance zatverdzhenoї FORMS vivchayut in kursі buhgalterskogo oblіku.
Procedure rozrahunku faktichnoї sobіvartostі vipuschenoї s virobnitstva gotovoї produktsії (operatsії number to 19)
For sproschenoyu Form rozrahunku factuality sobіvartіst vipuschenoї s virobnitstva gotovoї produktsії dorіvnyuє obsyagu UNFINISHED virobnitstva (nSv) to
W danih zavdannya vіdomo scho zalishok UNFINISHED virobnitstva on the cob mіsyatsya (1 sіchnya) becomes 3000 UAH on kіnets mіsyatsya (1 Dire) - 5000 UAH. Vitrati virobnitstva for mіsyats pіdrahovuyut for debit rahunka 23 "Virobnitstvo" (tobto їh scrip dorіvnyuє debits) - 50900 UAH. Suma Povernennya (zekonomlenih) materіalіv (operatsіya number 16) - 300 UAH.
Pіdstavivshi tsі danі in STOP formula oderzhuєmo: factuality sobіvartіst gotovoї produktsії becoming UAH 48600 (50900 + 3000 - 300 - 5000).
Primіtka. Zalishok UNFINISHED virobnitstva - zavzhdi vіdoma value vstanovlyuєtsya bo pid hour іnventarizatsії.
Procedure viznachennya pributku (operatsії number to 27)
Prybutok viznachaєmo on rahunku 701 "Dohіd od realіzatsії gotovoї produktsії":
On debetі rahunka 701 vіdobrazheno vitrati pіdpriєmstva:
• operatsієyu for number 22 (51000 USD) - factuality sobіvartіst realіzovanoї produktsії;
• operatsієyu for number 24 (300 USD) - vitrati delivery produktsії;
• operatsієyu for number 26 (159 USD) - vitrati on vіdvantazhennya produktsії.
On kreditі rahunka 701 for operatsієyu number 21 (54,000 USD) vіdobrazheno viruchku od realіzatsії produktsії.
Porіvnyavshi credit rahunka 701 (54000 USD) іz records for debit tsogo rahunka (51000 + 300 + 159), bachimo scho rahunka credit (tobto viruchka od realіzatsії produktsії) perevischuє debit (tobto OAO All vitrati pіdpriєmstva) to 2541 UAH. Oznachaє Tse, scho plant "Orbіta" won Prybutok od realіzatsії gotovoї produktsії rozmіrі in 2541 UAH. When tsomu turnover for debit rahunka dorіvnyuє yogo credit to Closed-rakhunok.
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