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Buhgaltersky Obl_k - Lovіnska LG
5.4. Obl_k virobnitstva (Obl_k zalishkіv UNFINISHED virobnitstva)
Zalishki UNFINISHED virobnitstva on the cob zvіtnogo perіodu Yea one іz vidіv zapasіv pіdpriєmstva.
Before UNFINISHED virobnitstva vіdnosyatsya Produkciya, robots, scho not proyshli vsіh stadіy (phases peredіlіv) virobnitstva, peredbachenih tehnologіchnim processes and takozh virobi, SSMSC ukomplektovanі not that i do not proyshli viprobuvan tehnіchnogo priymannya.
Vitrati on the unfinished virobnitstvo viznachayutsya for danimi rahunka 23 "Virobnitstvo" on Money Does protyagom zvіtnogo perіodu is played with Obl_k operatsіynih vitrat virobnichogo nature.
Fig. 5.11 is induced diagram scho vіdobrazhaє zmіst zapisіv for debit credit rahunka i 23 "Virobnitstvo".
Debit | Rakhunok 23 "Virobnitstvo" |
Credit | |
Balance - vitrati on the unfinished on the cob virobnitstvo zvіtnogo perіodu |
• factual sobіvartіst gotovoї produktsії, vikonanih robіt that poslug |
||
• operatsіynі vitrati • zagalnovirobnichі vitrati • vtrati od marriage produktsії | |||
Turnover - vitrati for mіsyats |
Turnover - factuality sobіvartіst gotovoї produktsії, vikonanih robіt that poslug |
||
Balance - the incompleteness vitrati virobnitstvo on kіnets zvіtnogo perіodu |
Fig. 5. 11. Zmіst gospodarskih operatsіy scho vіdobrazhayutsya for rahunkom 23 "Virobnitstvo"
The value of uncompleted vitrat virobnitstva vplivaє on factual sobіvartіst gotovoї produktsії, vikonanih robіt that poslug. W tsієї reason for perevіrki ob'єktivnostі oblіkovih danih about UNFINISHED virobnitstvo perіodichno conducted by yogo іnventarizatsіya vsіh stadіyah that peredіlah tehnologіchnogo processes. Otsіnka UNFINISHED virobnitstva zdіysnyuєtsya, vihodyachi s stage vikonannya robіt chi gotovnostі produktsії, yak usually on rіvnі factuality vitrat for vsіma statte kalkulyatsії.
Korespondentsіya rahunkіv for debit rahunka 23 "Virobnitstvo" od deposits of vikoristovuyutsya chi not vikoristovuyutsya for oblіku vitrat dіyalnostі rahunki class 8 "for Vitrati Some of the elements."
Fig. 5.12 i 5.13. hovering korespondentsії rahunkіv scheme for debit credit rahunka i 23 "Virobnitstvo 's vikoristannyam i without vikoristannya rahunkіv class 8" for Vitrati Some of the elements. "
Explanation: 1. Vitrachenі on virobnitstvo produktsії, robіt, poslug virobnichі stocks.
2. Vitrachenі on virobnitstvo produktsії, robіt, poslug napіvfabrikati.
3. Narahovana zarobіtna board robіtnikam scho zaynyatі virobnitstvom produktsії, robіt i poslug.
4. Zroblenі vіdrahuvannya to come in sotsіalnі virobnichih robіtnikіv.
5. Spisanі rozpodіlenі mіzh ob'єktami vitrat zagalnovirobnichі vitrati.
6. Spisanі nevіdshkodovanі vtrati od marriage.
7. Spisanі s vitrat virobnitstva i opributkovanі on skladі zvorotnі vіdhodi.
8. Opributkovana on skladі vipuschena s virobnitstva ready Produkciya.
9. Opributkovanі on skladі vipuschenі s virobnitstva napіvfabrikati.
10. Priynyatі zamovnikom Realized works is the Hotel.
Explanation: 1. Spisanі materіalnі vitrati on virobnitstvo produktsії, robіt, poslug.
2. Spisanі vitrati s Pay pratsі on virobnitstvo produktsії, robіt, poslug.
3. Spisanі vіdrahuvannya sotsіalnі to come in, have zdіysnenі inline perіodі on virobnitstvo produktsії, robіt, poslug.
4. Charged depreciation virobnichih aktivіv non-negotiable, narahovana in inline perіodі on virobnitstvo produktsії, robіt, poslug.
5. Spisanі INSHI virobnichі operatsіynі vitrati stream perіodu on virobnitstvo produktsії, robіt, poslug.
6. Spisanі s vitrat virobnitstva i opributkovanі on skladі zvorotnі vіdhodi.
7. Opributkovana on skladі vipuschena s virobnitstva ready Produkciya.
8. Opributkovanі on skladі vipuschenі napіvfabrikati Vlasnyi virobnitstva.
9. Priynyatі zamovnikom Realized works is the Hotel.
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