home Buch. accounting, auditing Buhgaltersky Obl_k - Lovіnska LG

Buhgaltersky Obl_k - Lovіnska LG

4.3. The order of acceptance, that perevіrki obrobki dokumentіv

Pіslya of yak document and warehouse on mіstsyah abo priynyato od storonnіh organіzatsіy, stink potraplyayut in order to buhgalterії th row, vstanovlenі kerіvnikom pіdpriєmstva.

Document scho nadіyshli to buhgalterії, pіdlyagayut arifmetichnіy perevіrtsі, formalnіy that yuridichnіy i for Sutta, tobto s Look zakonnostі th dotsіlnostі gospodarskoї operatsії.

When tsomu zaboronyaєtsya priymati to vikonannya that decorated pervinnі documents in operatsіyami, SSMSC superechat zakonodavstvu i vstanovlenomu order priymannya, zberіgannya that vikoristannya aktivіv i zobov'yazan. Takі peredayutsya bezposeredno document and the head accountant of acceptance vіdpovіdnih rіshen. Pervinnі document and shaping can Buti priynyatі to oblіku in addition razі, Yakscho stink skladenі for the form that pіdpisanі special, on tse upovnovazhenoyu.

Priynyatі document and pіdlyagayut perevіrtsі before roznesennyam їhnіh danih on rahunki buhgalterskogo oblіku. Fallow od methylene control Pervin dokumentіv vikoristovuyutsya rіznі metodichnі priyomi їhnoї perevіrki: formal, arithmetic, ekspertna, logіchna, Ekonomichna, regulatory she INSHI.

Pіslya perevіrki document and pіdlyagayut away opratsyuvannyu, tobto stink povinnі pass OOO All stadії obrobki (Fig. 4.3.1).

Fig. 4.3.1. Stadії buhgalterskoї obrobki dokumentіv

Grupuvannya dokumentіv polyagaє in ob'єdnannі odnorіdnih for zmіstom Pervin dokumentіv have groupies i records in grupuvalnі vіdomostі for viznachennya zagalnogo pіdsumku for cutaneous GROUP.

Taksuvannya dokumentіv yavlyaє him matematichnі dії - breeding tsіni on Quantity, tobto otrimannya sumi abo otsіnka gospodarskoї operatsії in vimіrniku penny.

Kontiruvannya dokumentіv polyagaє in zaznachennі koresponduyuchih rahunkіv on Pervin documents tobto in prostavlenі them buhgalterskoї wiring. Oformlenі buhgalterskimi posting documents for vikoristovuyutsya vіdobrazhennya gospodarskih operatsіy regіstrah is synthetic in that analіtichnogo oblіku.