Buhgaltersky Obl_k in the Budget Set - Geauga RT

1.2. Buhgaltersky balance

In buhgalterskomu balansі budgetary SET realіzuєtsya principle dvostoronnostі, yaky polyagaє in fact scho gospodarskі zasobi place the vіdbivayutsya in dvoh aspects: for їhnіm Retschow warehouse (osnovnі zasobi, groshovі Costa, materіali toscho) that for Jerel їh formuvannya, SSMSC shaping can Buti Vlasnyi th zaluchenimi.

Usі byudzhetnі place the Square od їhnogo profіlyu skladayut buhgaltersky balance the shape of the number 1 zgіdno Іnstruktsієyu s "About the order in 2002 skladannya rotsі kvartalnoї fіnansovoї zvіtnostі" Set th organіzatsіyami, scho Costa utrimuyut s sovereign that mіstsevogo byudzhetіv, zatverdzhenoyu mandates Sovereign Treasury of Ukraine od 29.03.2002 number 59.

Buhgaltersky balance - tse zvіt about fіnansovy camp place the scho vіdobrazhaє її assets pasiv that kapіtal in sintezovanomu viglyadі Pevnyi to date. In zagalnomu viglyadі byudzhetnoї place the balance is submitted on fig. 1.4.

The structure of the balance byudzhetnoї place the

Fig. 1.4. The structure of the balance byudzhetnoї place the

For warehouse articles i pobudovoyu balance byudzhetnoї place the vіdrіznyaєtsya od balansіv gosprozrahunkovih of companies i Got to metі not rozkrittya Informácie for іnvestorіv and zabezpechennya control that analіzu vikoristannya budgetary koshtіv (Table 1.1.).

Warehouse entries asset harakterizuє nalezhnіst budgetary SET to Galuzo nevirobnichoї spherical and warehouse articles pasiv vkazuє scho byudzhetnі install - Install derzhavnoї tse chi komunalnoї FORMS vlasnostі, SSMSC utrimuyutsya for rakhunok sovereign abo mіstsevih byudzhetіv.

Neoborotnі assets (rozdіl of I balance) vіdbivayutsya for statte "Nematerіalnі assets", "Osnovnі zasobi", "INSHI neoborotnі materіalnі assets." When tsomu th nematerіalnі assets osnovnі zasobi to pіdsumku balance vklyuchayutsya for zalishkovoyu vartіstyu, tobto skladaєtsya balance the principle of "the balance of the net."

Oborotnі assets (balance rozdіl II) vіdbivayutsya for statte "Virobnichі reserves", "Debіtorska zaborgovanіst", "Rahunki banks", "Rahunki in kaznacheystvі", "Casa", "INSHI Costa."

table 1.1

BALANCE

1 sіchnya 200_ p.

Form number 1

Cody

Install Authority vikonavchoї Vladi

for EDRPOU

Code vіdomchoї klasifіkatsії vidatkіv 865

for Spode

Perіodichnіst: rіchna 1 kvіtnya 1 Lipno 1 Zhovtnya

Odinitsya vimіru ____________________________

ASSETS

code row

On the cob rock

On kіnets quarter

I. Neoborotnі assets

Nematerіalnі assets:

zalishkova vartіst

010

81384

122069

instal lment

011

17708

35291

pervіsna vartіst

012

99092

157360

Osnovnі zasobi:

zalishkova vartіst

120

181163

235468

instal lment

121

707068

695109

pervіsna vartіst

122

888231

930577

INSHI neoborotnі materіalnі assets:

zalishkova vartіst

130

7255

21275

instal lment

131

1280

6910

pervіsna vartіst

132

8535

28185

II. Oborotnі assets

Materіali i produkti harchuvannya

140

6891

9702

Malotsіnnі that shvidkoznoshuvanі Objects

150

62996

55738

INSHI reserves

160

Debіtorska zaborgovanіst

170

1431529

1690903

Rozrahunki s postachalnikami, pіdryadnikami that zamovnikami per second Realized works nadanі Hotel

171

Prodovzhennya Table. 1.1

ASSETS

code row

On the cob rock

On kіnets quarter

Rozrahunki s podatkіv that platezhіv

172

68749

49178

Rozrahunki Zi strahuvannya

173

1437

224

Rozrahunki s vіdshkoduvannya zavdanih zbitkіv

174

14785

14785

Rozrahunki for spetsіalnimi views platezhіv

175

26026

35118

Rozrahunki for іnshimi operatsіyami

176

1320532

1571598

Korotkostrokovі vekselі oderzhanі

180

INSHI Costa

190

512704

512674

Groshovі in Costa dorozі

200

Rahunki banks

210

Rahunki zagalnogo Fund

211

Rahunki spetsіalnogo Fund

212

Rahunki in іnozemnіy valyutі

213

INSHI potochnі rahunki

214

Rahunki in kaznacheystvі zagalnogo Fund

220

1203956

2779347

Rahunki in kaznacheystvі spetsіalnogo Fund

230

1086159

1206413

Spetsіalnі reєstratsіynі rahunki for oblіku koshtіv, otrimanih yak fee Hotel

231

201964

74451

Spetsіalnі reєstratsіynі rahunki for oblіku koshtіv, otrimanih for іnshimi Jerel Vlasnyi nadhodzhen

232

Spetsіalnі reєstratsіynі rahunki for oblіku іnshih nadhodzhen spetsіalnogo Fund

233

INSHI rahunki in kaznacheystvі

240

Casa

250

82

22

III. Vitrati

Vidatki zagalnogo Fund

260

Prodovzhennya Table. 1.1

ASSETS

code row

On the cob rock

On kіnets quarter

Vidatki sovereign budget

261

Vidatki mіstsevogo budget

262

Vidatki spetsіalnogo Fund

270

Vidatki for Costa, otrimanimi yak fee Hotel

271

Vidatki for іnshimi Jerel Vlasnyi nadhodzhen

272

Vidatki for іnshimi nadhodzhennyami spetsіalnogo Fund

273

Virobnichі vitrati

280

Balance

290

3689924

5481649


pasiv

code row

On the cob zvіtnogo perіodu

On kіnets zvіtnogo perіodu

I. Vlasnyi kapіtal

Fund in non-current assets

300

269802

378812

Fund at that malotsіnnih shvidkoznoshuvanih items

310

62996

55738

Fіnansovy result

Result vikonannya koshtorisu by general fund

320

429

-2103

Result vikonannya koshtorisu for spetsіalnim Fund

330

2261324

2609613

result pereotsіnok

340

512704

512674

II. Zobov'yazannya

Dovgostrokovі zobov'yazannya

350

Korotkostrokovі poziki

360

Flow zaborgovanіst for dovgostrokovimi zobov'yazannyami

370

Korotkostrokovі vekselі vidanі

380

Kreditorska zaborgovanіst

390

582669

1926915

Prodovzhennya Table. 1.1


pasiv

code row

On the cob zvіtnogo perіodu

On kіnets zvіtnogo perіodu

Rozrahunki s postachalnikami, pіdryadchikami that zamovnikami per second Realized works nadanі Hotel

391

Rozrahunki for spetsіalnimi views platezhіv

392

65956

28302

Rozrahunki s podatkіv that platezhіv

393

23667

26675

Rozrahunki Zi strahuvannya

394

8376

4907

Rozrahunki s zarobіtnoї pay

395

13575

8845

Rozrahunki Zi stipendіatami

396

Rozrahunki s pratsіvnikami for bezgotіvkovimi pererahuvannyami

397

1077

Rozrahunki for deposit Sumy

398

117797

1590025

Rozrahunki for іnshimi operatsіyami

399

352221

268071

III. revenue

Zagalnogo Income Fund

400

Income sovereign budget

401

Budget revenues mіstsevogo

402

Spetsіalnogo Income Fund

410

Gains Costa, otrimanimi yak fee Hotel

411

Gains іnshimi Jerel Vlasnyi nadhodzhen

412

Gains іnshimi nadhodzhennyami spetsіalnogo Fund

413

Gains on spryamovanі pokrittya defіtsitu zagalnogo Fund

414

Gains vitratami maybutnіh perіodіv

415

Income od realіzatsії produktsії, virobіv i vikonanih robіt

420

Balance

430

3689924

5481649

Prodovzhennya Table. 1.1

DOVІDKA to RAHUNKA 70 "ZAGALNOGO Income Fund"

Debit

code row

Suma for koshtorisom vidatkіv

Credit

code row

Suma for koshtorisom vidatkіv

1

2

3

4

5

6

Vіdneseno on rahunki 641, 642

440

Zalishok on the cob rock

530

429

Retired beznadіynih borgіv

450

Nadіyshli asignuvannya by general fund protyagom rock

540

357837

Zokrema:

s sovereign Budget

541

257837

s budget mіstsevogo

542

Retired nestach, materіalіv, priynyatih to place the rakhunok

460

Opributkovano zalishkіv materіalіv

550

470

260369

Viplati, zdіysnenі tsentralіzovanomu in order rozporyadnikom koshtіv vischogo rіvnya for rakhunok koshtorisu danoї place the

560

480

490

570

500

580

590

600

510

at once

610

258266

at once

520

260369

Zalishok for rahunkom on kіnets quarter

620

-2103

Zakіnchennya Table. 1.1

DOVІDKA to RAHUNKA 71 "SPETSІALNOGO Income Fund" (in chastinі іnshih nadhodzhen)

Debit

code row

Amount of rice koshto- vidatkіv

Credit

code row

Amount of rice koshto- vidatkіv

1

2

3

4

5

6

Written off for subventsіyami

112115

Zalishok on the cob rock

630

429

Nadіyshlo asignuvan for іnshimi nadhodzhennyami spetsіalnogo Fund (obsession for rozpodіlami)

640

3333737

Retired vidatki for special funds

2873333

Nadіyshlo asignuvan bezposeredno to place the іm'ya for іnshimi nadhodzhennyami spetsіalnogo Fund (obsession without rozpodіlіv)

650

at once

660

5595661

at once

2955448

Zalishok for rahunkom on kіnets quarter

670

2609613

Kerіvnik

HEAD accountant

"___" _________________ 200__ p.

Vitrati (III rozdіl balance) harakterizuyutsya such statte "Vidatki zagalnogo Fund", "Vidatki spetsіalnogo Fund", "Virobnichі vitrati".

Assets th vitrati budgetary Setup does not otsіnyuyutsya schodo їhnoї zdatnostі transformuvatisya in groshovі Costa, and the fact th rozdіli asset balance is not for rozmіschuyutsya Find our zrostayuchoї lіkvіdnostі, yak tse priynyato in balansі gosprozrahunkovih of companies.

Stattі pasiv balance ob'єdnano takozh in three rozdіli. Vlasnyi kapіtal (rozdіl the I pasiv balance) mіstit takі stattі "Foundation in non-current assets", "Foundation in malotsіnnih i shvidkoznoshuvanih subjects", "Fіnansovy result."

Suma Vlasnyi kapіtalu byudzhetnoї ustanoviє abstract value. Vodnochase Vlasnyi kapіtal (fund in fixed assets in the fund i i malotsіnnih shvidkoznoshuvanih subjects) Je is the basis for zapochatkovuvannya away zdіysnennya fіnansovo-gospodarskoї dіyalnostі byudzhetnoї place the one іz nayvazhlivіshih її pokaznikіv.

Rozdіl II "Zobov'yazannya" mіstit stattі on yakih vіdobrazhaєtsya zaborgovanіst Set behind dovgostrokovimi i Flow zobov'yazannyami, kreditorska zaborgovanіst Yurydychna that fіzichnih osіb.

Income zagalnogo i spetsіalnogo fondіv vіdobrazhayut in rozdіlі III "income".

Otzhe, stattі th pasiv asset balance at zgrupovano vіdpovіdnі rozdіli s so rozrahunkom, dwellers yakomoga chіtkіshe proglyadavsya vzaєmozv'yazok mіzh place the assets, її vitratami i Jerel їh formuvannya.

Vazhlivoyu warehouses balance budgetary SET Je dovіdki about ruh asignuvan zagalnogo that spetsіalnogo fondіv, SSMSC give zmogu authorities Sovereign Treasury i vischim bodies kontrolyuvati nadhodzhennya that vikoristannya budgetary koshtіv.