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

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

11.3. Складання balance sheet on the inventory of inventories

The evening 11.5. To make up the balance of the "Meister" factory tool for 1 fierce for giving gruppuvalnih tables, folded for giving zavdan 11.1 ta 11.2, for variants.

The evening 11.6. After the results of the survey, the wanderers 11.3 and 11.4 of the balance of the Hermes factory and the brewery.

11.4. Рахунки та подвійний запис

Zavdanya 11.7.

1. Write down the diagrams for the operations to the Progres plant for cobblestones for giving the balance.

Balance to the factory "Progress" for 1

2. Record in the rezhistratsyny magazine oputsiії progres plant for the worm:

1) is gained in the cash: from the live raunch - 25800 UAH and from the individual of the unprecedented advance payment - 200 UAH, at once - 26000 UAH;

2) they went to the warehouse for the suppliers on the sum of 48300 UAH, the money is 11700 UAH, at once - 60000 UAH;

3) it is insured for the current rakhunok: short-line credit to the bank - 27000 UAH, for debits - 1300 UAH, extra payment for the kiosi - 300 UAH, at once - 28600 UAH;

4) overhauled in-line rahunka: for repayment zaborgovanosti postservers - 21000 UAH, creditors - 1900 UAH, for repaying loans to the bank - 15000 UAH, at once - 37900 UAH;

5) seen from the stream rahunka gothic: for a pay-off fee - 12000 UAH, gospodar's consumption - 800 UAH, at once - 12800 UAH;

6) vidputcheno zi warehouse and vitracheno on vyrobnitsvo materialov - 12500 UAH, paliva - 4400 UAH, at once - 16900 UAH;

7) it is seen from the grains: the rent fee is 37000 UAH, the price for goods is 500 UAH, the creditors for the repayment of the rent are 800 UAH, it is paid for razhunok - 200 UAH, at once - 38500 UAH.

Загальний підсумок операцій - 220700 UAH.

3. Write down the sums of the operations for the schemes, turn around for the month, open the bins for the month, and fold the balance for 1 sticker.

Zavdanya 11.8.

1. Record the sumptuous cossacks in the shkemi rahunkiv, and sumy operatsiy for the birch tree - for the re-journalistic journal and the schema rakhunkiv.

2. Pidrahuvati turn over rahunkami, vidit in them pidsumkovi bays and fold the balance for 1 square.

Вихідні дані

The surplus for the statutory balance of the creamery at 1 birch tree (UAH): the main bottleneck is 1207500, the material is 205000, the touch is 200, the floating rake is 145300, the rozrawns are 350, the statutes are 1471250, the surplus is 48000, the retail with the postal workers - 36200, rozraunki zpayti praci - 1900, rozrawnki with creditors - 1000, the balance - 1558350.

Operation of the milk factory for birch bark:

1) is taken to the cash register: a flow raunchy for a kind of zabopitnoy pay - 1000 UAH, for gospodar's consumption - 400 UAH, for debitorov - 350 UAH, at once - 1750 UAH;

2) have gone to the warehouse: for the postavgalnikov metavyovirobie for vibrobitvtva machines - 66100 UAH, mastilla - 2000 UAH, palivo - 13200 UAH, at once - 81300 UAH;

3) overhauled from the on-line rahunka for repayment of the goods for the postal workers - 117500 UAH;

4) it is seen from the front: at the service at the service desk - 400 UAH, for the repayment of creditors' debts - 200 UAH, at once - 600 UAH;

5) have been added to the warehouse of materials for postal workers - 55100 UAH;

6) it is seen from the kasi: the rent to the pracitors is 780 UAH, the price for the sovereign's vitrati is 360 UAH, for the repayment of the creditor's debts - 150 UAH, at once - 1290 UAH;

7) have gone to the warehouse for postal workers in material - 44200 UAH, palivo - 11100 UAH, at once - 55300 UAH;

8) it is insured on the current rake of short-tailed loans to the bank at the time of consumption - 130000 UAH.

Загальний підсумок операцій - 442840 грн.

Zavdanya 11.9.

1. Record the sumptuous fillings in the shkemi rahunkiv, and sumy operatsiiy for the leaf fall - in the reestradial journal and in the schema rakhunkiv.

2. Pidrahuvati turn over rahunkami, vidit in them pidsumkovi ditches and fold the balance for 1 infant.

Вихідні дані

Zalishki for rahunki hlibozavodu for 1 leaf fall (UAH): basic zasobi - 2597000, material - 156000, touch - 250, floating rajunok at the bank - 264,700, rozrawnki with pizoditnymi individuals - 5 (debit), statutniy kapital - 2351000, surplus - 566600 , Додатковий капітал - 52000, розрахунки з оплать праці - 44000, розрахунки з by creditors - 6400, short-term loans and bank loans - 30000, паly - 18500, spare parts - 13500, balance - 3050000.

Wikis of documents for operations to the plant for falling leaves

1. Прибуткові касові ордери № 110, 111. It is kept from the stream rahunka: on the bank of the pay-off - 44350 UAH, on the noblewith vitrati - 500 UAH, for the individual bowl of the invisible advance payment - 50 UAH, at once - 44900 UAH.

2. Vidatkovi kasovi order no. 185-187. Vidano zabobitnoy pay: for Zhovten - 44000 UAH, pid zvіt on the current consumer - 500 UAH, for repaying zaborgovanosti for the new rozraunkami - 180 UAH, at once - 44680 UAH.

3. Pributkov and Order No. 139-142. It was added to the warehouse: in the posts of the material - 301000 UAH, in cash - 23000 UAH, spare parts for the repair of cars - 5000 UAH, at once - 329000 UAH.

4. Wikis from the stream rahunka. It is insured: short-stitched credit to the bank - 182000 UAH, extra payment from the kiosi - 400 UAH, at once - 182400 UAH.

5. Act No. 17. Attached to the plant № 2 without paying for the goods and machinery - 32000 UAH.

6. Wikis from the stream rahunka. Overhauled for the postmasters: for the material that spare part is 246000 UAH, for paying off the short-line loan - 35000 UAH, at once - 281000 UAH.

7. Wikis from the stream rahunka. Overhauled for repayment of fences for postal workers for materiials - 60000 UAH.

8. Vimogi No. 710-760. Attached to the warehouse for vibrobitry: material - 317000 UAH, palivo - 19000 UAH, at once - 336000 UAH.

9. Waybill No. 81. The warehouse is not in the warehouse for viribnitsy material - 1700 UAH.

10. Avansovy zvіt № 23 Kovalenka V. In, Vitracheno on vibromitnvo - 400 UAH.

11. Wikis from the stream rahunka. Overhauled for the repayment of creditors' debts for roses - 2,750 UAH, is built in the cash register - 11250 UAH, at once - 14000 UAH. Загальний підсумок операцій - 1326080 грн.