home Buch. Accounting, auditing Бухгалтерський облік - Ловінська L. G.

Бухгалтерський облік - Ловінська L. G.

TOPIC 4. DOCUMENTATION OF THAT INVENTORY

4.1. Documentation yak sposіb pervinnogo vіdobrazhennya ob'ektv in the accounting region (Pervinne sposverzhennya ta oblіkovі dokumenty)

Бухгалтерський облік здійснює суцільне й безперервне спостерження за господарськими процесіі і відобрабражає його in documents, які warehousing to the gnodarska operation.

Bud-yaka godarska dіyalnість vіdobrazhaєtsya in the accounting region way suitsіnogo і undessential dokumentuvannya vse gospodarskih operatіy, yakі zdіysnjut on pіdpriєstvі. The Law of Ukraine "About the accounting region in the financial news in Ukraine" № 996-ХІV, затверджений 16.07.99 р. Ta "Poslozhnya about the documentary zabezpechennya zapiski from the accounting region", was confirmed by the order of the MFU No. 88 for 24 herbs of 1995 p. Viznachayut order, secrecy, priinyattya і vidobrazhennya in the accounting region and that of the shodo of the warehouse documents. Відобрабраня об'єктів обліку у первиних бухгалтернких документов називається документацією.

Document - tse безбечне письмо свідчення about здійснення господарської операції the letter of the rasporodzhennya on the right її здійснення. The term "document" is like a Latin documentum, literally meaning svidotstvo, dokaz. In theory and practice, the document is roused in the material nosy, the information on what is added to the past and the ways is documented.

The accounting document is a document of the form and form, and the information about the governor's operation is legally poddverdzhuyu fact її zdіysnennya abo rozporyadzhennya on the right її held.

The first document is a document that has been deposited without a middle age in the process of conducting business transactions in the country.

The data of the first accounting documents is the basis of the primary information and information, and the first documentary is the first stage of the regional process.

The entries in the regional document are the document, the collations on the paragraphs of the first documents for the citizenship for control of the ordering of the corpus.

Pervininni t zvedenii oblіkovі dokumenty mozyut bouti zakladeni na paperovih ov nekotyakh i iz povinni mati soi obovyazykovi rekviziti:

• Name the document (form);
• Date and location of the warehouse;
• The name of the document, the document is stored;
• Зміст та обсяг господарської операції, odnitniyu vimіr gospodarskoї operatsії;
• Sit for the autumn, for the holidays for the statutory work of the government, that regularity of the decoration;
• Osobisti pidbisi abo інші дані, schо дають змогу ідентифікувати person, yak took the fate of zdіysnennі gospodarskoy operations.

Zalezhno in the nature of the operation and technology of the operation of the regional information system to the initial documents can be made by entering the details of the application: the identification code of the application; Document Number; Підстава для здійснення операцій; Danі about the document, scho zasvidchue person oderzhuvacha, tochno.

The documents are stored on forms of standard forms, hardened by the State Statistics Committee of Ukraine, and on forms on special forms, approved by the Ministry of Foreign Affairs of Ukraine, by the preparation of self-contained forms, on the basis of standard forms of specialization. In the lower half of the year there is an overflow of standard forms of yaki vikoristovuyot on pіdpriєmstvakh of Ukraine for documentation of gospodarskih yavishch іprocess (Table 4.1.1).

The head of the warehouse document є інформація. Information can be undocumented - not documented, that documented - closed on the front of the page (paperni, magnitnyi picchi, diskette, laser disc), a kind of confession for її зберігання та передавання в просторі та чіі.

Maternialny ob'ekt, spetsialno of recognition for a note, zberіgannya that transmissions and information, nazivayut materіnim nosієm abo nosієm іnformatsії.

Table 4.1.1

Перелік типових форм, що їх використовуть

For the initial documents of the noblemen's apparitions

І Processes on pidpriemstva of Ukraine

Probedvenna table. 4.1.1

Закінчення table. 4.1.1