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

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

11.5. Rahunki synthetic and analitic region

Zavdanya 11.10. Vypiska zalishkiv for rahunkami elektrotekhnichnogo factory on 1 verhnya (UAH): basic zasobi - 2800000, material - 149500, the current rakhunok at the bank - 360000, statutniy kapital - 3046500, rozraunki with postavalnikami - 143000, short-term loans bank - 12000, balance - 3309500 .

Surplus for non-keyed rozraunkukami with postal workers (UAH): "Metallozbut" - 65000, "Meister" - 78000.

Vypiska zalishkiv for rahunkom "Syrovina i materіali"

Wikis of documents for operations to the plant for the firs

1. Wikis from the stream rahunka. The short-row loan to the bank was insured - 125600 UAH. Written off for redeeming zaborgovosti for materіali: "Metabolite" - 65000 UAH, pidpriemstvu "Meister" - 78000 UAH, at once - 268600 UAH.

2. Pributkovi Order No. 189-190. Nadiyisli to the warehouse for Metizobutu for payment of visoymoy No. 371: sheet steel 8 tons per unit 1000 UAH per 1 ton - 8000 UAH, circle circled 2500 kg per unit 12 UAH per 1 kg - 30000 UAH, at once - 38000 UAH.

3. Pributkov and Order No. 191-193. Addition to the warehouse for the "Mayster" payment for the payment of the visa № 711: провід мідний 600 кг за ціною 40 UAH for 1 kg - 2400 UAH, relay hour 100 pcs. For the price of 150 UAH for 1 pc. - 15000 UAH, мідь circle 3000 kg for the price 12 UAH for 1 kg - 36000 UAH, at once - 75000 UAH.

4. Vimogi No. 445-455. Added to the warehouse in the workshop for the production of products: steel sheet 17 t for the price of 1000 UAH for 1 ton - 17000 UAH, mіd circle 4000 kg for the price 12 UAH for 1 kg - 48000 UAH, провід мідний 1250 кг за ціною 40 UAH for 1 kg - 50000 UAH, relay hour 220 pcs. For the price of 150 UAH for 1 pc. - 33000 UAH, at once - 148000 UAH.

5. Wikis from the stream rahunka. Paid for payment of wages: № 371 "Metaalobutu" for the material - 38000 UAH, № 711 for "Meister" for the material - 75000 UAH, was written off for repayment of shortage for short-term loans - 100000 UAH, at once - 213000 UAH.

6. Pributkov and Order No. 194-196. Nadejshli on a warehouse in the "Metaalobutu" for a paid visoymoy № 395: steel sheet 16 tons per unit 1000 UAH for 1 ton - 16000 UAH, money circled 800 kg for the price 12 UAH for 1kg - 9600 UAH, провід мідний 500 кг за ціною 40 грн For 1 kg - 20000 UAH, at once - 45600 UAH.

7. Wikis from the stream rahunka. Paid for payment of Wimogu No. 395 "Metabolite" - 45600 UAH.

8. Pributkovi Order No. 197-203. Наійшли на склад від підприємства "Майстер" за платіжною вимогою No. 739: relay hour 300 pcs. For the price of 150 UAH for 1 pc. - 45000 UAH, sheet steel 9 tons per price 1000 UAH for 1t - 9000 UAH, провід мідний 700 кг за ціною 40 UAH per 1 kg - 28000 UAH; Від "Металозбуту" за платіжною вимогою No. 408: steel sheet 12 tons per price 1000 UAH for 1 ton - 12000 UAH, мідь circle 1800 kg for the price 12 UAH for 1 kg - 21600 UAH, at once - 115600 UAH.

9. Wikis from the stream rahunka. Written off for a paid visoymoy № 408 "Metabolite" - 33600 UAH, for extinguishing zaborgovanosti for a short-term loan - 40000 UAH, at once - 73600 UAH.

10. Vimogi No. 456-480. It was sent to the warehouse in the shop for the production of products: the product 750 kg for 40 UAH for 1 kg - 30000 UAH, the sheet steel 13 tons for the price 1000 UAH for 1 ton - 13000 UAH, the circle was 5200 kg for 12 UAH for 1 kg - 62400 UAH, relay hour 280 pcs. For the price of 150 UAH for 1 pc. - 42000 UAH, at once - 147400 UAH. Загальний підсумок операцій - 1124800 грн.

Zavdanya 11.11.

1. Scroll through the synthetic and analytic structures and record the cobs in them.

2. Record the operation of the skin in the reestradial journal and the synthetic ones of the analitic rahunkiv.

3. Skladi turnaround for synthetical and analitic rahunkami, zviriti pidssumkovi danni i vozmisty balance on kynets misyatsya.

Вихідні дані

The basic zasobi - 3528000 UAH, sirovina and material - 92630 UAH, the contact - 30 UAH, the current rakhunok at the bank - 310000 UAH, rozraunki with pidzvitnymi individuals - 20 UAH, the statutory capitals - 3726400 UAH, rozraunki pay for the price - 83500 UAH, rozraunkki z Followers - 138,000 UAH, the main vibroitnitsu - 8020 UAH, the money - 9200 UAH, the balance - 3947900 UAH.

Zalishki for rahunkom "Syrovina i materialyali"

Zalishki for rahunkom "Paliva"

Zalishki for rahunkom "Rozraunkki z postalnikami": pidpriemstvo "Vyrubnik" - 21000 UAH, the plant "Analog" - 117000 UAH.

Залишки за рахунком "Розрахунки з підзвітними особы": forwarder Vovk OS - 20 UAH.

Wikis of documents for operations to the plant "Prilad"

1. Pributkovy kasoviy warrant No. 79. For a check for gospodar's consumption - 350 UAH.

2. Vidatkovy kasoviy warrant No. 113. To the forwarder Vovka O. S. pіd звіт на господарські потребитель - 150 грн.

3. Wikis from the stream rahunka. Overhauled for the repayment of the fence, the "Vibro" - 21000 UAH, the factory "Analog" - 117000 UAH, at once - 138000 UAH.

4. Прибуткові ордери № 229, 230. Наійшли на склад від підприємства "Виробник" за платіжною вимогою № 809: прутки латунні 3600 kg for the price 10 UAH for 1 kg - 36000 UAH, leaf for the leaf 2950 kg for the price 11 UAH for 1 kg - 32450 UAH, at once - 68450 UAH.

5. Vimogi No. 515-525. Attached to the warehouse in the workshop for the production of products: a sheet of 2700 kg for a price of 11 UAH for 1 kg - 29700 UAH, a steel circle of 11.2 tons for a price of 900 UAH for 1 ton - 10080 UAH, bolts of steel 1400 kg for 3 UAH for 1 kg - 4200 UAH, vugilly kam'yane 20 t for the price of 200 UAH for 1 t - 4000 UAH, fuel oil 15 t for the price 250 UAH for 1 t - 3750 UAH, at once - 51730 UAH.

6. Vidatkovy kasoviy warrant No. 114. To the forwarder Sobko S.V. під звіт на господарські витрати - 200 грн.

7. Pributkovi Order No. 231-234. Addition to the warehouse for the plant "Analog" for the payment of the bill number 414: the steel was rounded 12.3 t for the price of 900 UAH for 1 t - 11070 UAH, the bolts of the steel 3800 kg for the price of 3 UAH for 1 kg - 11400 UAH, Vughillya Kam'yan 50 T for the price of 200 UAH for 1t - 10000 UAH, brass bars 4100 kg for the price of 10 UAH for 1 kg - 41000 UAH, at once - 73470 UAH.

8. Avansovy zvіt № 17 Vovka, O. S. Vitraty on the vibrobitnut - 180 hrn.

9. Vidatkovy kasoviy warrant No. 115. To the forwarder Vovka, O. S., for the advance payment for advance notice No. 17 - 10 UAH.

10. Act No. 13. Accepted without payment to the plant "Kalibr" turnery - 42000 UAH.

11. Wimogs No. 526-538. Widowed with the warehouse for vibrobitnut: brass bars 3900 kg per price 10 UAH for 1 kg - 39000 UAH, leaf for 2450 kg for the price 11 UAH for 1 kg - 26950 UAH, steel for 11.8 tonnes for 900 UAH for 1 ton - 10620 UAH, bolts of steel 1600 kg for the price of 3 UAH for 1 kg - 4800 UAH, for a car of 22 tons for a price of 200 UAH for 1 ton - 4400 UAH, fuel oil for 12 tons for a price of 250 UAH for 1 ton - 3000 UAH, at once - 88770 UAH

12. Pributkovy kasoviy warrant No. 80. It is kept for a check on gordarsky vitrati - 300 UAH, for a pay-off fee - 83500 UAH, at once - 83800 UAH.

13. Wikis from the stream rahunka. The short-row loan to the bank was insured - 129000 UAH.

14. Pributkovi Order No. 235-237. Addition to the warehouse for the plant "Analog" for the payment of the bill No. 431: for the leaf 15000 kg for the price 11 UAH for 1 kg - 16500 UAH, for the steel circled 13.3 tonnes for the price 900 UAH for 1 ton - 11970 UAH, fuel oil 30 tonnes for Price 250 UAH for 1 ton - 7500 UAH, at once - 35970 UAH.

15. Видаткові касові ордери № 116, 117. It is seen for vidomistyu zabobitnu fee for the verdure - 83500 UAH, Petrenko P. V. під звіт на господарські витрати - 300 грн, at once - 83800 UAH.

16. Vimogi No. 539-556. Vidputcheno vibromnitsutvo: brass bars 4200 kg per price 10 UAH per 1 kg - 42000 UAH, bolts of steel 1200 kg per price 3 UAH for 1 kg - 3600 UAH, 18 kg for a price of 200 UAH for 1 ton - 3600 UAH , At once - 49200 UAH.

17. Wikis from the stream rahunka. It is written off for the paid wimograms: No. 809 pidpriemstva "Vibrochnik" - 68450 UAH, № 414 to the factory "Analog" - 73470 UAH, for repayment of zabergovanosti for short-term loans - 63000 UAH, at once - 204920 UAH.

18. Avansovy zvіt № 18 Sobko S.Vitracheno for vibrobitnvo - 170 UAH.

19. Pributkovy kasoviy warrant No. 81. Vid Sobko S.V. pouring pidzvitnih sum - 30 UAH.

20. Накладні No. 21, 22. Nadkyshli № 21, 22. Nadyshli to the warehouse із shop not vikoristani v vibrobitnvі: bars of brass 10 kg for 10 UAH for 1 kg - 100 UAH, bolts stalei 60 kg for 3 UAH for 1 kg - 180 UAH, at once - 280 UAH. Загальний підсумок операцій - 1050480 UAH.