home Buch. accounting, auditing Buhgaltersky Obl_k - Lovіnska LG |
Buhgaltersky Obl_k - Lovіnska LG
8.2. Obl_k dovgostrokovih zobov'yazan
Dovgostrokovі zobov'yazannya for loans in the bank oblіkovuyutsya rahunku 50 "Obl_k rezultatіv іnventarizatsії". For tsogo loan rahunka vіdobrazhayutsya sumi obsession dovgostrokovih pozik and takozh translated korotkostrokovih vіdstrochenih pozik to dovgostrokovih warehouse.
Zarahuvannya dovgostrokovih pozik on potochnі rahunki oblіkovuєtsya on rahunkah:
Dt 31 "Rahunki banks"
KT 50 "Dovgostrokovі poziki".
Translated korotkostrokovih pozik to warehouse dovgostrokovih in zv'yazku Zi zmіnami minds kredituvannya oblіkovuєtsya:
Dt 60 "Korotkostrokovі poziki"
KT 50 "Dovgostrokovі poziki".
For koristuvannya dovgostrokovimi pozikami bank narahovuyutsya percent, SSMSC vklyuchayutsya to warehouse fіnansovih vitrat i oblіkovuyutsya on rahunkah:
Dt 951 "interest on credit"
KT 50 "Dovgostrokovі poziki".
For debit rahunka 50 "Dovgostrokovі poziki" vіdobrazhayutsya operatsії s repayment dovgostrokovih pozik i protsentіv them:
Dt 50 "Dovgostrokovі poziki"
KT 31 "Rahunki banks.
Analіtichny Obl_k dovgostrokovih pozik organіzuєtsya schodo kozhnoї poziki zokrema. Analіtichnі rahunki ob'єdnuyutsya fallow od poziki in mind subrahunki:
501 "Dovgostrokovі loans bankіv in natsіonalnіy valyutі"
502 "Dovgostrokovі loans bankіv in іnozemnіy valyutі"
503 "Vіdstrochenі dovgostrokovі loans bankіv in natsіonalnіy valyutі"
504 "Vіdstrochenі dovgostrokovі loans bankіv in іnozemnіy valyutі"
505 "INSHI dovgostrokovі poziki in natsіonalnіy valyutі"
506 "INSHI dovgostrokovі poziki in іnozemnіy valyutі".
Comments
Commenting, keep in mind that the content and the tone of your messages can hurt the feelings of real people, show respect and tolerance to his interlocutors, even if you do not share their opinion, your behavior in terms of freedom of speech and anonymity offered by the Internet, is changing not only virtual, but real world. All comments are hidden from the index, spam control.