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|home Bang. accounting, audit The sound of low-cost installations - Tkachenko I.T.|
The sound of low-cost installations - Tkachenko I.T.
Rozdil I. Before you go to the storage of accounting and budgetary establishments, special features and warehouse
Basic terms and understandings: budget install; corridors of budgetary funds; viznachennya і principle, on the sake of ґruntє to sound; warehouse of soundness .
From the Constitution of Ukraine, the fundamental rights of the population of our country are covered by budgetary measures to protect health, sanctity, culture and that. So, the health protection will be protected by budgetary investments in advance of socially-economic, medical and health-improving and preventive programs. The State also provides for security and access to free and pre-paid, secondary, secondary, vocational, technical and higher education in the state and communal primary mortgages, and the grant of state scholarships. Zagalnovidomo, scho on utrimanyannya schools, museums, other primary mortgages, the most important, science-based institutions, management bodies are shy of the sovereign budget of Ukraine, the budget of the Autonomous Republic of Crimea is subject to budget.
Article 61 of the Law of Ukraine “On Health” and Article 12 of the Fundamentals of Ukrainian legislation on health protection, it is indicated that the state shall protect budgetary funds for health protection and health care at least 10% of national income.
Article 23 of the Fundamentals of Ukrainian legislation on culture has been established, which is the power of the guarantor of the necessary budgetary allocations for cultural development at least 8% of the national income.
Vidpovidno to the Law of Ukraine “About science and science and technology” (article 34) budgetary asignment of science and science and technology (except for defense) the minimum of 1.7% of gross domestic product.
Establish the power of the state, the vidatki, which are between the boundaries of the fixed koshtorisіv, are being curled at the sovereign’s budget, may be called budget. To budgetary establishments, too, they should establish schools, clubs, museums, other main salaries, science and education institutes, children’s bureaus, students, students, as well as the central government of the sovereign government and the sovereign government.
The budget is established by the Budget Code of Ukraine - the body, the establishment of the organization, is designated by the Constitution of Ukraine, as well as the establishment of the organization, is established in the established order by the state authorities, the government of the Independent Republic, and the government budget chi mіstsevogo budgetіv. Set the budget є unprofitable.
In the process of functioning of the budgetary establishments and organization of the winery, there is a need for information about the economy, including such a view of the region. The transition of Ukraine to the market minds of the state donation of such an organization, so that I would have secured the participants in the market with the necessary accounting information, allowed the head of the mother to obtain the most up-to-date international standards. At the same time, with a great demand and a great deal of control, a great stratum of statistically significant, low-income financials is important, and a significant amount of financial accounting is important. By the corridors of budgetary activities є practitioners, investors and potential investors, lenders, posters, department and government agencies, the huge number of interested individuals. Why should we stink to demand reliable and informative information?
1. Our representatives are interested in information about stability and profitability of their organizations, timely payment of salary payments, and provision of social assistance.
2. Investors - sub-investments and other activities, as well as the input of the most valuable money from the investment and the safety of the whole country. To that, in vraka, you need information, so that it would give the bogeyman the opportunity to take the right decision.
3. Lenders need information, a bit of permissive permission, who will be able to quickly turn around the pointers and rallied together, so that they can be surely insured for receiving loans.
4. Post-students interested in information, without fail, install robots, especially the platform, to pay for your goods and services.
5. Clients require information about the terms and conditions of organization, especially as long as they plan to complete the registration process and the availability of the data of the organization.
6. The order and the order set to frighten about the distribution of resources. In order to regulate the activity, establish that the latest statistical data.
7. Huge number of information needed for accounting, accounting, direct development and other activities in the field of organization, install it.
From the program for reforming the accounting system of the Republic of Kazakhstan to the requirements of international standards, approved by the Cabinet of Ministers of Ukraine on 10/28/98 No. 1706, reforming the system of accounting for warehouse, on-site and on-site parking
The commissions of the reform , as indicated in the ordinance, ря:
- the establishment of a system of national regulations (standards) of the accounting department and soundness, as well as the protection of the need for information, transferring investors;
- securing zvyazku reform of the accounting region with the main trends of harmonization of standards in the international rivality and the standard of economic and legal space and market visibility in Ukraine;
- The above is the methodological assistance of the provincial and reform-oriented models of the accounting region.
The main goal of the transformation of the national system of the accounting region was the case for the accelerated process of bringing the data to the economy and international standards of the accounting region.
Tsey process zdіysnyuvavsya for such strains:
- Legislative legislation closed principles of accounting accounting;
- the form of the standard legal base;
- methodically secure (instructive, methodical instructions, comments);
- personnel care (training, retraining and training, specialization in accounting area);
- international cooperation (entry that is active is the work of international specialized professional organizations).
By the method of regulatory regulation of the accounting region є secure access to all interested parties to the Internet and the level of financial support, I have to give a picture of the financial position and results of the state submission. Regulate from the side of the country to take care of the aspects of the accounting area, how to deal with the information and the storage of requirements, and the necessary corridors. The order, form, lines and structure of information and soundness for internal corridors are regulated by a submission of state grants independently.
Uregulyuvannya accounting oblastu give zmogu: to protect against the high standards of international standards in the economy and legal means that I will become a marketplace in Ukraine; How to maintain the national system of the accounting region to complete the new income to the accounting region; look at the permissible ways of assessing Mayna and Zobov'yazan; Take a look for the loss of analytic regional information and secure access (accounting) of accounting (financial) ratings.
For tsoy be transferred:
- to expand the integrity of the accounting regulations (standards) of the accounting region with the method of harmonization with the basic principles and the standards of international standards;
- take a look at the first regional documents, register the accounting region and the first regional information and keep up to the unified system of accounting and third-party documents.
To plan as well in advance and in advance in the accounting department at the top of the main mortgages and mortgages.
Filing of zvnostnosti complete the last cycle of accounting processing of accounts, which are accumulated in regional registers - specific material noses of accounting information (cards, memorial orders, book-journal Golovna). And when I see them in their daily consolidated quotes, the financial indicators are from the budget. For management, it’s not necessary only accounting, but information in the form of information, in small form, in order to look at it in people, in order to take control of the information. Such a form є accounting zvіtnіst.
The accounting region and financial regulations are guaranteed by the Law of Ukraine “On the accounting region and financial regulations in Ukraine” on the following basic principles:
- obachnіst - recognition in the accounting region of the method of estimation, yakin the obligation to underestimate the estimate of zobov'yazan and vitality and the determination of the asset and income set;
- disagreement - financial responsibility guilty of all the information about the actual and potential potential benefits of state-owned operations and the rise of those who want to settle on the basis of which, I’ll be taken into account on the basis of;
- autonomy - a leather set-up is looked at as a legal person, I’m married to a person who has a special duty, and that she doesn’t have to show her image at a financial establish;
- last - post- day (from time to time) zastosuvannya setting the image of the regional policy. Zmіna regional policies are less likely to occur in falls that are transferred to national regulations (standards) of the accounting region, and that the price of financial support is wired up;
- non - repetitiveness - an assessment of assets and goiters; establish health care, if necessary, allowance for legal liability;
- on the basis of income and vitality - to identify the financial result of a valid period, you must always increase the income of a period with vitrates, which should be recognized for the recognition of their income. With all your income and income, I’m imagining myself in the accounting department and financial responsibility at the time of my winnings, I’m sure to see the date of payment or payment of money;
- the prevalence of days over the form - operation is limited to the day, but not more than once in a legal form;
- historical (factual) sobvart_st - priority є assessment of assets; establish, if necessary, on the first and foremost;
- гDiniy groshovy vimirnik - vimiryuvannya that otagalnennya of all gospodarsky operations establish in її financial інінтіі зіініісійінсьіється in the гdiniy groshovіy odinitsі;
- Periodicity - you can set the period of duty on the singing period through the method of storing financial stability;
- obov'yazkovіst that sovereign regulation , which is hoarse є to the nature of the approved budget. Power through the State Treasury of Ukraine according to regulations регла warehouse порядок order storage іvnitnostі, termіiny її filing, account and shutdown. Improve budgetary terms and conditions; agree to rules and terms of storage; submitting fees according to the established procedure. Nihto is not the right of storage and lodging is not transferred by the State Treasury of Ukraine;
- єdnіst form that zmіstu , scho є є є ог у статист ичного statistical statistical group з ен її indications;
- methodology є Unity of indicators , transmission method є One method of the same performance, the same indicators, official indicators, hardened and regular lists. In order to control the income of the koshtoris, you need to establish that on all the rivals of the sovereign, state budgets and the state budget of the Autonomous Republic of Crimea;
- dostov_rnіst sound indicators , a yak viplyna є from the self nature of the stable budget і usіh rіvnіv. Adequate sound is also necessary for a successful weekend. Indicators in the budget are both in terms of income, so in terms of visibility, for a timely response to weekly. Reliability means that accountability is guilty of giving higher and higher notice of the establishment and establishment of the financial camp, and also the results of the duty. Accountability is prevailing, it is formulated and compiled according to the rules, established by regulatory acts of the system of regulatory regulation. I mean, when formally needed, I have the right to make sure that I’m mechanized, I need to understand all the rules of accounting and analysis, I have to pay attention to them. Purely theoretically, it is possible to practice, but it is important to finish it;
- simplicity, clarity, accessibility and prosperity of soundness, which is necessary for a wide range of all practical principles before managing, activating the human factor. Simplicity and clarity are needed to ensure that you are not veiled in the shortcomings of drama, okremich kerіvnikіv;
- cіlіsnіst - vimoga, due to the necessary inclusion in the accounting system of sound information about all government operations, as well as the organization of a legal entity as a whole;
- the closing date , which is closed for practical use, the process of folding accounting functions, the need for the permanent balance sheet and the forms of the accounting balance sheet and the explanation of the period of one valid period to the last.
Soundness about the budget endowment is a method of adding up the planned and the best indicators, providing such a system, characterizing the budget, goiters, solidified accounts, for the most recent period.
At the Danish Hour, there is such a sign of accounting accounting :
“Accounting soundness — the accuracy of the index, the image of the form of the table, which characterize the main lane and financial camp, establish for the period” ( Accountant dictionary ).
“Financial soundness - accounting soundness, how to take revenge on financial stability, the results of fiscal expenses and financial benefits” ( Law of Ukraine “On financial welfare” )
“Soundness is the most important thing in the established order of sound forms, as well as a complex set of systematized indicators, which characterize all kinds of virology and financial and state grants for the second time .”
“Soundness is the most indicative indicator in the region, in the form of a table, in order to characterize state gift for establishments per hour” ( A. Sh. Margulis ).
“Accounting soundness is a complex of indicators for the weekend of planned assignments and the results of state due diligence, denial of accounting and other types of oblast” ( V.F. Palіy ).
“Soundness, establish is a system of indicators, so as to characterize the mind and the results of the robots for the period marks” ( A. N. Bulov ).
“Accounting soundness - a system of indicators, such as the main image and financial stand on the date, as well as the financial results of the free time” ( A. S. Ba-kaєv ).
“Accounting soundness of enterprises is a system of expanse indicators that can be used to characterize state-financed financial statements for the shortest period (month, quarter, week)” ( V. V. Somko, M. Paromko, V.
“Soundness about the endorsement of the Sovereign budget is a method of adding up the planned and the best indicators, providing the singer’s system in order to characterize the budget for the last hour” ( П.. P. Didkov ).
Yak bachimo with a hint of visibility, due attention and specialists from the accounting department of our country, as well as the Krai SND ( A.N. Bulov, Є. P. Didkov, A.M. Margulis, V.F. Paliy, V.M. Parkhomenko, V.V. Sopko ), basically all of the tlumachen, lie behind the curtain for all of them understanding the "system of indicators".
From now on, I’m talking about all the visitor requirements and looking at the transition of the economy to the slats of market links, you can give such a sign:
Zvitnіst about the end of the budget for the budget - the system of indicators, in order to characterize the budget and the additional regulation of the installment for the second weekly period.
It is necessary to know that the order of folding budgetary institutions has been divided into the following: the Budget Code of Ukraine, the Law of Ukraine “On the State Budget of Ukraine”; Decree of the Cabinet of Ministers of Ukraine “On consolidation of the procedure for folding, review, consolidation of the main vimog until the end of the budget of the budgetary establishments”, dated February 28, 02, No. 228, with additional amendments; the order of the Ministry of Finance of Ukraine on December 27, 01, No. 604 “On Budget Classification and Provisions of the State”, with additional amendments; the order of the Ministry of Finance of Ukraine “On document consolidation, which must be leveled in the process of completing the budget” as of January 28, 02, No. 57, with additional amendments; Планів рахунків бухгалтерського обліку: бюджетних установ і виконання державного та місцевих бюджетів, Інструкції по застосуванню Планів рахунків бухгалтерського обліку: бюджетних установ і виконання державного та місцевих бюджетів, затверджених наказами Державного казначейства України від 10.12.99 № 114 та 24.12.97 № 137, зі змінами і доповненнями. Державним казначейством України затверджено форми окремих звітів бюджетних установ та Інструкцію з інвентаризації основних засобів, нематеріальних активів, товарно-матеріальних цінностей, грошових коштів і документів, розрахунків та інших статей балансу. Діяльність Державного казначейства України регламентується Указом Президента України від 27.04.1995 р. № 335/95 «Про Державне казначейство України», постановою Кабінету Міністрів України від 31.07.95 № 590 і Положенням про Державне казначейство.