home Accounting, auditing books Buhgaltersky Obl_k in the Budget Set - Geauga RT

Buhgaltersky Obl_k in the Budget Set - Geauga RT

ROZDІL 1.OSNOVI POBUDOVI BUHGALTERSKOGO OBLІKU in the budget to install

Osnovnі termіni i ponyattya:

Byudzhetnі Install, nematerіalnі Hotel, principles buhgalterskogo oblіku, oblіkova polіtika, funktsії buhgalterskogo oblіku, zavdannya buhgalterskogo oblіku, balance rahunkіv plan form buhgalterskogo oblіku, tsentralіzovanі buhgalterії, subject buhgalterskogo oblіku, ob'єkti buhgalterskogo oblіku, assets, income, vidatki, Vlasnyi kapіtal, zobov'yazannya.

1.1. Role buhgalterskogo oblіku in upravlіnnі budgetary establish yogo funktsії that zavdannya

In Konstitutsії Ukraine recorded scho Leather її The Citizen Got right to receptionists Health Protection, osvіtu, cultural zadovolennya required. Materіalna garantіya realіzatsії Tsikh rights - nayavnіst numerical Reigning SET osvіti, receptionists Health Protection, Culture. Thus, over pitched on 1 sіchnya 2001 rock in nashіy kraїnі funktsіonuvalo Ponad 22 tis. zagalnoosvіtnіh shkіl de navchalosya blizko 7.0 million uchnіv. Broad trammel tehnіkumіv, koledzhіv, іnstitutіv, akademіy, unіversitetіv zabezpechuє pіdgotovku fahіvtsіv visokoї kvalіfіkatsії. In Ukraїnі pratsyuyut 369 muzeїv, blizko 21 tis. zakladіv culture of club type.

Power fіnansuє system receptionists Zdorov'ya: from 3.3 yew. lіkarnyanih zakladіv (477 yew. lіzhok) medichnu Relief population nadayut blizko 230 tis. lіkarіv rіznih spetsіalnostey.

Opіkuєtsya Power sotsіalno minutes to install and cultural complex, SSMSC, nadayuchi Hotel bezplatnі population vitrachayut znachnі materіalnі th groshovі Costa іz suspіlnih fondіv spozhivannya scho formuyutsya for rakhunok sovereign budget. Tom tsі place the nazivayutsya budgetary install.

Zgіdno s Budget Code of Ukraine on Budget install - tse agency mortgage chi organіzatsіya, vіdpovіdny status yakoї viznacheno Konstitutsієyu Ukraine and takozh setups chi organіzatsіya, target at vstanovlenomu order authorities derzhavnoї Vladi abo mіstsevogo samovryaduvannya, yak povnіstyu utrimuєtsya for rakhunok budget - sovereign chi mіstsevogo.

Before the Budget nalezhat takozh naukovі established system of NASU, іnshih mіnіsterstv i vіdomstv, SSMSC zdіysnyuyut fundamentalnі naukovі doslіdzhennya that Naukova obslugovuvannya (NAUKOVO-doslіdnі іnstituti, naukovі Book Cabinets, botanіchnі Sadi, dendrarії, zoos), set th organіzatsії organіv zakonodavchoї that vikonavchoї Vladi, yustitsії, Mіnіsterstva vnutrіshnіh right, Derzhavnoї mitnoї service, іnshih mіnіsterstv i vіdomstv. W 2001 roku 1 sіchnya on buhgaltersky Obl_k vіyskovogo Lane, zobov'yazan that gospodarskih operatsіy pereyshli place the second organіzatsії Mіnіsterstva Defense of Ukraine, іnshih mіnіsterstv powerplant.

Yak yuridichnі individuals byudzhetnі place the toil svіy Statute (Statute), a signet, rahunki in Sovereign Treasury bodies, balance pevnі rights obov'yazki i carry vіdpovіdalnіst zgіdno Tsivіlnim s Code of Ukraine. Pong reєstruyutsya in organs vikonavchoї Vladi, derzhavnoї podatkovoї service, sotsіalnogo strahuvannya and takozh shaping can be switched to Єdinogo reєstru otrimuvachіv gumanіtarnoї Relief.

Fіnansovo-gospodarska dіyalnіst budgetary SET harakterizuєtsya low Especially, in the method of SSMSC vplivayut th buhgalterskogo oblіku company profile:

• byudzhetnі place the funktsіonuyut in ambushes derzhavnoї chi komunalnoї FORMS vlasnostі she did not mozhut stvoryuvati orendnі chi spіlnі pіdpriєmstva, privatizuvatisya, stavati bankrutami, samolіkvіdovuvatisya;
• byudzhetnі to place the nalezhat nepributkovih organіzatsіy i reєstruyutsya yak takі. Metoyu їhnoї dіyalnostі Je not otrimannya pributku and nadannya nematerіalnih poslug;
• nematerіalnі Hotel, scho їh nadayut byudzhetnі determine at vіdmіnu od whether yakoї gotovoї produktsії not Je nosіyami materіalnoї substantsії she did not opributkovuyutsya warehouse. Absent ponyattya virobnichogo marriage zdіysnenі vitrati not porіvnyuyutsya s otrimanimi results. Otrimannya negative result Mauger yak takozh rozglyadatisya result. Sotsіalno-kulturnі require suspіlstva in nematerіalnih Hotel not toil mezhі zadovolenostі th vіdіgrayut vazhlivu role in samoregulyatsії kozhnoї Helsinki Human;
• byudzhetnі establish not nadіlyayutsya werewolf Costa. Їhnіy fіnansovy camp viznachaєtsya svoєchasnіstyu that povnotoyu nadhodzhennya asignuvan s vіdpovіdnih byudzhetіv;
• byudzhetnі place the toil tendentsіyu to postіynogo vіdstavannya produktivnostі pratsі porіvnyano іz sub'єktami materіalnogo virobnitstva. Poyasnyuєtsya Tse note scho mozhlivostі zamіni zhivoї pratsі tehnіkoyu in sferі poslug duzhe obmezhenі. Aje Prace lіkarіv, uchitelіv, vikladachіv, naukovtsіv Je CREATIVE PROCESS, yaky not zavzhdi zakіnchuєtsya on robochem mіstsі she did not pіddaєtsya avtomatizatsії. Tehnіchnі zasobi mozhut deprivation rozshiryuvati profesіynі mozhlivostі such pratsіvnikіv. Through tse virobnitstvo poslug harakterizuєtsya temple trudomіstkіstyu, great Pete vagoyu vitrat zarobіtnu on board;
• byudzhetnі place the Je warehouses byudzhetnoї Sistemi Kraina i take fate in vikonannі dohіdnoї yak, so i vidatkovoї Chastain budget vikonuyuchi koshtoris dohodіv i vidatkіv - planning documents, scho pіdtverdzhuє povnovazhennya kozhnoї place the stosovno otrimannya dohodіv i zdіysnennya vidatkіv, viznachaє obsyag i napryamki vitrachannya koshtіv.

Byudzhetnі place the Je Pervin Lanka Galuzo nevirobnichoї sphere de schodenno vіdbuvayutsya chislennі gospodarskі operatsії, scho making zmіni to the warehouse that rozmіschennya gospodarskih zasobіv (Fig. 1.1) i Jerel їh utvorennya, vikoristannya yakih potrebuє retelnogo control.

Fig. 1.1. Klasifіkatsіya gospodarskih zasobіv budgetary SET for warehouse i rozmіschennyam

Neoborotnі assets - tse zasobi, pridbanі abo stvorenі for dovgostrokovogo (Ponad One Year) in vikoristannya protsesі gospodarskoї dіyalnostі: osnovnі zasobi, INSHI neoborotnі materіalnі assets nematerіalnі assets.

Before working aktivіv nalezhat zasobi, priznachenі for nevirobnichogo spozhivannya abo vikoristannya in protsesі gospodarskoї dіyalnostі protyagom not bіlsh yak a rock: virobnichі stocks groshovі Costa on rahunkah in bank Sovereign Treasury bodies have kasі, debіtori.

Klasifіkatsіyu zasobіv Set behind Jerel utvorennya i priznachennya imposed in Fig. 1.2.Dzherelami formuvannya gospodarskih zasobіv Je vlasnі Costa (kapіtal) Income i zobov'yazannya. Before Vlasnyi kapіtalu nalezhat fund in fixed assets in the fund i i malotsіnnih shvidkoznoshuvanih subjects SSMSC stanovlyat chastku sovereign (communal) lane, in the transmitted postіyne bezposerednє rozporyadzhennya budgetary set-up. Ostannі not mayuchi Vlasnyi werewolf koshtіv, pokrivayut vitrati (vidatki) for rakhunok budgetary koshtіv (dohodіv zagalnogo i spetsіalnogo fondіv).

Fig. 1.2. Klasifіkatsіya gospodarskih zasobіv for Jerel їh utvorennya i priznachennyam

Before zaluchenih koshtіv nalezhat zobov'yazannya place the scho vinikli vnaslіdok passed podіy. W away uregulyuvannyam zobov'yazan zmіnyuєtsya ekonomіchny Ziska set via viplatu gotіvkoyu, transfer іnshih aktivіv, zamіnu one zobov'yazannya on Lots Other. Korotkostrokovі zobov'yazannya pіdlyagayut oplatі protyagom a rock, dovgostrokovі - uprodovzh perіodu scho perevischuє one Year.

Process nevirobnichogo spozhivannya Yea i bunt nayskladnіshim view dіyalnostі budgetary SET (Fig. 1.3). Yak i virobnitstva processes, processes nevirobnichogo spozhivannya potrebuє rіznomanіtnih vitrat (vidatkіv) materіalnih i fіnansovih resursіv. Nadannya nematerіalnih poslug suprovodzhuєtsya narahuvannyam zarobіtnoї pay, stipendіy, pridbannyam i spozhivannyam mainly zasobіv, materіalіv, medikamentіv, produktіv harchuvannya toscho. In rezultatі vinikayut tsogo i nagromadzhuyutsya vidatki, porіvnyannya yakih іz income viznachaє result fіnansovo-gospodarskoї dіyalnostі byudzhetnoї mounted behind the Year.

Fig. 1.3. Sproschena circuit processes nevirobnichogo spozhivannya

Otzhe, the subject (ob'єktami) buhgalterskogo oblіku in the budget to establish Je gospodarskі zasobi for warehouse i rozmіschennyam for Jerel їh formuvannya i have priznachennyam protsesі nevirobnichogo spozhivannya. Yak system of control over that nayavnіstyu Rukh budgetary koshtіv buhgaltersky Obl_k in budgetary install vikonuє upravlіnsku, control that іnformatsіynu funktsії. Main yogo zavdannyam Povny Yea i svoєchasne vіdobrazhennya fіnansovo-gospodarskih operatsіy s vikoristannya budgetary koshtіv vіdpovіdno to їhnogo tsіlovogo priznachennya.