Buhgaltersky Obl_k - Lovіnska LG

6. Rozdіl Obl_k penny koshtіv i debіtorskoї zaborgovanostі

6.1. Obl_k penny koshtіv on rahunkah at bank

For zberіgannya vіlnih penny koshtіv i zdіysnennya bezgotіvkovih rozrahunkіv cutaneous pіdpriєmstvu pid hour yogo organіzatsії vіdkrivaєtsya in a jar and. For yogo vіdkrittya bank nadayutsya takі documents: Claim bankіvskoї form, posvіdchennya about reєstratsіyu pіdpriєmstva, statute zatverdzheny notarіalno i s vіdmіtkami podatkovoї admіnіstratsії i sotsіalnih fondіv (of the Pension, insurance, fund zaynyatostі that fund strahuvannya od neschasnih vipadkіv) posvіdchennya about reєstratsіyu in randomness organі ; kartka Zi zrazkami pіdpisіv kerіvnika i head accountant Yakscho vіn peredbacheny staffing rozkladom. In razі vіdsutnostі priznachenogo head accountant pіdpis zalishaє deprivation kerіvnik i put on karttsі circular seal pіdpriєmstva.

Flow rahunku skin pіdpriєmstva Bank prisvoyuєtsya number (code), yaky potіm prostavlyaєtsya on vsіh documents yakimi oformlyuyutsya gospodarskі operatsії for CIM rahunkom. Mauger Buti two vіdkrito i bіlshe precisely rahunkіv, dermal s are prisvoyuєtsya okremy room and one s they Je Main. In razі nayavnostі dvoh i bіlshe precisely rahunkіv in natsіonalnіy valyutі vlasnik rahunkіv protyagom troh robochem dnіv guilty viznachiti one primary.

Bezgotіvkovі rozrahunki oformlyayutsya such buhgalterskimi documents bankіvskoї form: platіzhnimi doruchennyami, vimogami-doruchennyami, platіzhnimi vimogami, said at the letter of credit, rozrahunkovimi checks, promissory notes. To obsession gotіvki s stream rahunka oformlyuєtsya penny check, and for vnesku gotіvki - will declare on vnesok gotіvki.

Pіslya vіdkrittya stream rahunka Bank vidaє (prodaє) pіdpriєmstvu checkbook, yak yavlyaє themselves forms suvoroї zvіtnostі i zberіgaєtsya in seyfі yak i gotіvkovі groshі. Check yavlyaє him rozporyadchy document bank on viplatu gotіvki. Viplata zdіy-

snyuєtsya Suvorov for tsіlovim priznachennyam koshtіv: viplatu zarobіtnoї to pay, vitrati s vіdryadzhennya on gospodarskі required. Before check vipisuєtsya korіnets, yaky lishaєtsya at chekovіy knizhtsі. Cutaneous form check kontrolyuєtsya bank. Vipravlennya in nomu not dopuskayutsya in razі assumptions pomilki zіpsovany check zalishaєtsya at chekovіy knizhtsі.

Will declare to vnesok gotіvki vipisuєtsya in bank Kathir chi іnshoyu special, scho make gotіvku. Tsei document yavlyaє him three Chastain odnakovoї forms: one povertaєtsya predstavniku pіdpriєmstva kvitantsіya yak, scho pіdtverdzhuє obsession sumi bank Chastina zalishaєtsya other bank, and the third - once povertaєtsya pіdpriєmstvu іz vipiskoyu.

Vipiska bank s stream rahunka - tse Institution document operatsіy penny. In nіy zareєstrovanі OAO All operatsії, so i yak bezgotіvkovі gotіvkovі. Vipiska nadaєtsya pіdpri єmstvu schodenno abo in INSHI termіni fallow od kіlkostі operatsіy. In nіy zaznachayutsya Dachi on the cob i vipiski kіnets, balance - takozh on the cob i kіnets vipiski OAO All that i operatsії for debit credit.

Cutaneous won vipiska guilty Buti obroblena: perevіreno balance Pochatkova danoї vipiski s kіntsevim poperednoї, z'yasovano zmіst kozhnoї operatsії i stamped koresponduyuchі rahunki, conducted arithmeticity perevіrku pravilnostі oborotіv i viznachennya kіntsevogo balance. When viznachennі koresponduyuchih rahunkіv slіd mother on uvazі scho Sumi prostavlenі in vipistsі for debit, credit oznachayut i navpaki. Poyasnyuєtsya Tse note scho Bank daє vipisku s Svoge rahunka, yaky for bank Je Passive.

Vipiska bank to serve as a basis for buhgalterskogo oblіku penny koshtіv on the production rahunku.

For buhgalterskogo oblіku nayavnostі that Ruhu penny koshtіv on the production rahunku in natsіonalnіy valyutі priznacheny rakhunok 131 "Flow rakhunok in natsіonalnіy valyutі". Vіn activity, priznacheny for oblіku zasobіv Gospodarstwa, mainly penny. For debit tsogo rahunka is played with Obl_k nadhodzhennya penny koshtіv on the production rakhunok have natsіonalnіy valyutі and for a loan - that writedowns pererahovanih Vidanov penny koshtіv іz rahunka stream.

Naybіlsh rozpovsyudzhenimi record types for rahunkom 131 Je:

Debit rahunkіv 131 for a loan:

36 - zarahuvannya viruchki od pokuptsіv for realіzovanu produktsіyu i Realized works,

50 - zarahuvannya dovgostrokovoї poziki,

60 - zarahuvannya korotkostrokovoї poziki,

67 - nadhodzhennya in payment debіtorskoї zaborgovanostі (napriklad, orendnoї pay that Lots Other)

30 - nadhodzhennya gotіvki s kasi

that deyakі INSHI.

Credit rahunka 131 in debit rahunkіv:

63 - Payment for zaborgovanostі postachalnikіv oderzhanі materіali that pіdryadchikіv for Realized works,

64 zaborgovanostі repayment to the budget for podatkami,

65 - Repayment zaborgovanostі before sotsіalnimi funds

685 - Repayment kreditorskoї zaborgovanostі,

30 - nadhodzhennya gotіvki in Kasu

that INSHI.

When komp'yuternіy formі oblіku zgіdno s Pervin documents vidayutsya vіdomostі for debit i have 131 credit rahunka rozrіzі koresponduyuchih rahunkіv. In the minds ruchnoї obrobki Informácie operatsії for debit rahunka 131 nagromadzhuyutsya vіdomostі at number 2, and for a loan rahunka 131 - in zhurnalі-orderі number 2. In tsі regіstri operatsії zapisuyutsya s vipisok bank. Cutaneous vipiska okremim row at tsomu operatsії s odnakovoyu korespondentsієyu rahunkіv pіdsumovuyutsya.

Pіdpriєmstvam, SSMSC toil in svoєmu penny obіgu іnozemnu currency vіdkrivaєtsya in bank rakhunok precisely in іnozemnіy valyutі. Mauger Buti Open to zberіgannya koshtіv in odnіy valyutі (napriklad, dolarovy rakhunok for zberіgannya frankіv, stamps t i. E.) And y abo rіznih currencies.

Yakscho precisely rakhunok in іnozemnіy valyutі vіdkrivaєtsya in to the bank w, i de vіdkrity Main Flow rakhunok have natsіonalnіy valyutі for yogo vіdkrittya potrіbnі tіlki Claim bankіvskoї FORMS i Zi kartka zrazkami pіdpisіv kerіvnika i head accountant. Yakscho Well Flow rakhunok in іnozemnіy valyutі vіdkrivaєtsya in іnshomu bank, for yogo vіdkrittya potrіbnі OAO All Ti document scho th to vіdkrittya stream rahunka in natsіonalnіy valyutі. Zastosovuyutsya th tipovі bankіvskі documents for Ruhu penny koshtіv on the production rahunku in іnozemnіy valyutі. Lachey have vipistsі bank s stream rahunka nadhodzhennya i writedowns koshtіv vіdobrazhaєtsya in natsіonalnіy that іnozemnіy currencies over the course of the bank on the day of Natsіonalnogo vipiski. Oskіlki exchange rate zmіnyuєtsya, vinikaє neobhіdnіst vіdobrazhennya in oblіku coursework rіznits scho vinikayut s time zdіysnennya gospodarskoї operatsії that її payment, and takozh on zvіtnі dati.

For buhgalterskogo oblіku nayavnostі that Ruhu penny koshtіv in іnozemnіy valyutі peredbacheny rakhunok 132 "Flow rakhunok in іnozemnіy valyutі". Korespondentsіya rahunkіv s Ruhu penny koshtіv in іnozemnіy valyutі analogіchna tіy, scho th for precisely rahunkom in natsіonalnіy valyutі. Kursovі rіznitsі, SSMSC vinikayut, oblіkovuyutsya on rahunkah:

- In razі zrostannya rate grivnі: rahunka credit 714 "Dohіd od operatsіynoї kursovoї rіznitsі" (h operatsіy zv'yazanih іz operatsіynoyu dіyalnіstyu) abo credit rahunka 744 "Dohіd od pooperatsіynoї kursovoї rіznitsі" (operatsіy, pov'yazanih іz іnvestitsіynoyu that fіnansovoyu dіyalnіstyu) ;

- In the rate of decline razі grivnі: rahunka debit of 945 "Vtrati od operatsіynoї kursovoї rіznitsі" (h operatsіy pov'yazanih іz operatsіynoyu dіyalnіstyu) abo debit rahunka 974 "Vtrati od neoperatsіynih coursework rіznits (s operatsіy, pov'yazanih іz іnvestitsіynoyu that fіnansovoyu dіyalnіstyu) .

Yakscho 50 protsentіv groshovoї viruchki scho nadіyshla od іnozemnogo pokuptsya, zamіnyuєtsya Natsіonalnim bank on grivnі (purchase of foreign currency for the rate of National Bank), then rahunku 312 vіdkrivaєtsya okremy analіtichny rakhunok "Rozpodіlchy Monetary rakhunok" debit yakogo zarahovuєtsya all viruchka and for a loan on 50 protsentіv pererahovuєtsya debit rahunka 311 i 312. When tsomu "Rozpodіlchy Monetary rakhunok" zakrivaєtsya.

For zberіgannya penny koshtіv spetsіalnogo priznachennya mozhut vіdkrivatis in a jar th INSHI potochnі rahunki in natsіonalnіy abo іnozemnіy valyutі. In Tsikh rahunkah oblіkovuyutsya Costa, oderzhanі on naukovі doslіdzhennya on sumіsnu dіyalnіst.

Obl_k penny koshtіv on іnshih rahunkah leads to rahunku 313 i 314.