Arrangement for A to Z - Vodop'yanova O. - Part 1

ACCOUNTANT WIRELESS IN VICONAVATSYA

Come on that vitrati vidobrazhayutsya zgidno z P (S) BO 18 "Budivelnі kontrakty . " Valova zabourgovanist zamovnika for budivelnі robot vіdobrazhaєtsya at the warehouse nezavishenogo budivnitsva (paragraph 19 P (S) BO 18).

General guardians є postavalniki genpіdryadnyh ambassador. In the accounting region, the general tenders (vikonavtsi) obvinnyi viznati dohіd zgіdno z P (S) BO 15 "Dohіd" for rozmіrі їхньої вартості.

OBLIK AT SUB-SPRING

Sub-contractors, yakі take the fate of budivnitsvvy ob'ekta i vikoristovuyut gennepidryadnyi sggi (zabezpechennya obygami robot), за zamovnikami i odesasosno spozhivachami such ambassador. Being a spyzhivačom genepіdryadnyh ambassador, subpredrjadnik nese spend, directly affected by the vikonannnyam budivelnogo contract.

SUBSTATE BRAIN

Valoviy dohіd , yak і in genpіdryadnika, yakshcho not obo sposіb obodotkutvannya for dovgostrokovym contract, the subcontractor vinikayet at the moment abo otrimanya advance, podpisannya act f. №KB-2 (Proof of Order by the State Statistics Committee of Ukraine and Derzhavnogo comittee of Ukraine on February 21, 2002 No. 237/5). Vitraty vikonavtsya u zvіtnomu periodi viznachayatsya na rivni actually rakticheniyah (nashachivanyh) vitrate.

MPE at subpredrjadnika narahovuyutsya analogіchno, yak і in genpіdryadnika.

ACCOUNTANT

Principles of formulating pidrjadnikami іnformatsії pro do the same vitrati in the accounting area identified P (C) BO 18 "Budivelnі kontrakti". Отримані від замовника advance to the warehouse of income підрядника not included, and oblikovatsya at the warehouse yogo zobov'azan і zmenshuyutsya pislya completennya robot that viznannya income. To the warehouse, the vitrite for the contract is included in the contract, which is free of charge, struck in the vikonannnyam pіdryadnih robot, so i vartіst subordinated to the subordinate (Д-т 23 К-т 631).

Розглянемо облік генпідрядних робіт зі vstanovlenya refrigerated osadnannya on not inflated warehouses, obodotkuvannya vidbuyavatsya for the first sub-section (diva table 3.4).

Table 3.3

Oblik at the Zamovnik

№ з / п	Зміст господарської операції	Accountancy		Sum, UAH	Subatkovo region
№ з / п	Зміст господарської операції	D-t	To	Sum, UAH	VD	In B
1.	Overhauled advance payment	371	311	360,000	-	-
1.	Picture of the PC from the PDV	641 / MPE	644	60000
2.	An act about the vikonannya robot	151	631	1,000,000	-	-
2.	The MPE is built in the warehouse of the vikononiyah robot	641 / MPE 644	631 631	140000 60000	-	-
3.	The decision to pay for the vikonanni budivelnі robot is overhauled	631	311	840000	-	-
4.	Deteriorated zaborgovanosti	631	371	360,000	-	-
5.	OB'єкт будівництва it is entered in экспплуатацію	103	151	1,000,000		-

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