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Buhgaltersky Obl_k - Lovіnska LG
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Buhgaltersky Obl_k - Lovіnska LG
5.6. Obl_k napіvfabrikatіv
Before napіvfabrikatіv nalezhit Produkciya, scho not proyshla vsіh vstanovlenih tehnologіchnim processes stadіy virobnitstva i potrebuє doopratsyuvannya abo ukomplektatsії.
In sistemі rahunkіv nayavnіst that ruh napіvfabrikatіv on pіdpriєmstvі vіdobrazhaєtsya deprivation in addition razі, Yakscho Chastina napіvfabrikatіv Vlasnyi virobnitstva realіzuєtsya the side.
Opributkuvannya napіvfabrikatіv on skladі i vіdvantazhennya їh pokuptsyu zdіysnyuєtsya on pіdstavі quiet sama dokumentіv scho vikoristovuyutsya for oblіku Ruhu gotovoї produktsії.
For oblіku napіvfabrikatіv priznacheny rakhunok 25 "Napіvfabrikati". Zmіst zapisіv for debit credit tsogo i rahunka vіdobrazheny in Fig. 5.16.
| Debit | Rakhunok 25 "Napіvfabrikati" |
Credit | |
• nadhodzhennya napіvfabrikatіv for pervіsnoyu vartіstyu |
• vibuttya vnaslіdok sale bezoplatnoї peredachі abo nevіdpovіdnostі kriterіyam viznachennya asset |
||
Fig. 5.16. Zmіst gospodarskih operatsіy scho vіdobrazhayutsya on rahunku 25 "Napіvfabrikati"
Korespondentsіya rahunkіv s oblіku napіvfabrikatіv vіdobrazhena in Fig. 5.17.
Fig. 5.17. Obl_k napіvfabrikatіv Vlasnyi virobnitstva
Explanation: 1. Vigotovlenі that peredanі warehouse napіvfabrikati.
2. Peredanі napіvfabrikati away from pererobku.
3. Peredanі napіvfabrikati warehouse gotovoї produktsії.
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