home Buch. Accounting, auditing Бухгалтерський облік - Ловінська L. G.

Бухгалтерський облік - Ловінська L. G.

8.6. Облік розрахунків зі страхування

For the social protection of property rights, the social funds: pensions, insurance, the insurance fund for unemployment, insurance for unhappy vipadks.

Pensiyny fund stvoryuetsya for rahunok two of dzherel:

A) for a flock of pidpriemstva by vhdrahuvan, restoring percentages to accrued wages;

Б) утримань зіндиидуально нахохованої зарплати.

The state insurance fund takozh stvoietsyaetsya for rahunok analogue dzherel.

The foundation of insurance for vipadok bezrobitsya (analogous) and the fund of insurance for non-active vipadkivs.

Oblіk zobov'azan for insurance social funds are led to rahunku 65 "Rozraunki on insurance." On the leather fund of societal recognition, the subcircuits are noticed.

At vidrahuvanni up to sotsial'nikh fondіv for rahunok підприємства розраховані sumi vіdobrazhayutsya for debit тих рахунків, on yakі bula вaднесена the salary is raised, and а credited 65 razhunok відповідного субрахунка. With utrimanni z zabobitnoy platy - yak already designated:

Д-т 661 «Rozraunkki for a block board»

К-т 65 «Розрахунки за страхуванням» відповідного subrakhunka.

With the help of a ready-made customer, you should pay a salary for a salary, or you must pay a salary to an ATM at any time to pay a card fee. You can change the payment to social funds and then repay the loans for social funds yourself.