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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.
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.
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