home - Buch. accounting, auditing Arrow Buhgaltersky Obl_k - Lovіnska LG

Buhgaltersky Obl_k - Lovіnska LG

<< Contents <Prev Next>

9.2. Some of the elements of Obl_k vitrat

Some of the elements of Obl_k vitrat peredbachaє grupuvannya vitrat for Find our їh odnorіdnostі, Square od addition, the SSMSC specifically tsіlі vitrati zdіysnenі.

So, yelement "Materіalnі vitrati" vklyuchaє:

- Sirovinu th osnovnі materіali;

- Kupіvelnі napіvfabrikati that komplektuyuchі virobi;

- Palivo i energіyu;

- Budіvelnі materіali;

- Zapasnі Chastain;

- Containers i tarnі materіali;

- Dopomіzhnі that INSHI materіali.

Before Elements "Vitrati to pay pratsі" vіdnosyatsya:

  • zarobіtna fee salaries th tariffs;
  • premії that zaohochennya;
  • kompensatsіynі viplati;
  • Payment vіdpustok that іnshogo nevіdpratsovanogo hour, INSHI vitrati to pay pratsі.

Element "Vіdrahuvannya sotsіalnі to come in" ohoplyuє takі vitrati:

  • vіdrahuvannya on pensіyne zabezpechennya;
  • vіdrahuvannya on sotsіalne strahuvannya;
  • strahovі vneski on vipadok bezrobіttya;
  • vіdrahuvannya on іndivіdualne strahuvannya pіdpriєmstva personnel;
  • vіdrahuvannya on INSHI sotsіalnі come in.

Element "depreciation" vklyuchaє:

  • amortizatsіyu mainly zasobіv;
  • amortizatsіyu nematerіalnih aktivіv;
  • amortizatsіyu іnshih aktivіv non-negotiable.

Element "INSHI operatsіynі vitrati" vklyuchaє:

  • vitrati on vіdryadzhennya;
  • Hotel zv'yazku;
  • materіalnu Relief;
  • fee for rozrahunkovo-kasove obslugovuvannya toscho.

For oblіku vitrat for Some of the elements in planі rahunkіv buhgalterskogo oblіku peredbachenі rahunki class 8 "for Vitrati Some of the elements." For debit Tsikh rahunkіv protyagom zvіtnogo perіodu zdіysnyuєtsya vіdobrazhennya vitrat on mіrі їh viniknennya and for a loan write-off at kіntsі zvіtnogo perіodu debit rahunka 79 "Fіnansovі results" abo debit rahunkіv class 9 "Vitrati dіyalnostі" Yakscho Obl_k vitrat on pіdpriєmstvі leads the the scheme of rozgornutogo oblіku. Rahunki class 8 zalishkіv not toil.

Fig. 9.3-9.8 sightings zmіst zapisіv for debit credit i rahunkіv class 8 "for Vitrati Some of the elements."

Debit

Rakhunok 80 "Materіalnі vitrati"

Credit
  • Materіalnі vitrati, zdіysnenі protyagom zvіtnogo perіodu
  • Write-offs on rahunki class 9
  • Write-offs on 79 rakhunok "Fіnansovy result" Yakscho rahunki class 9 do not lead
  • Write-offs on 23 rakhunok "Virobnitstvo" Yakscho tsі vitrati vklyuchayutsya to sobіvartostі virobnitstva produktsії, robіt, poslug

Fig. 9.3. Zmіst zapisіv for rahunkom 80 "Materіalnі vitrati"

Debit

Rakhunok 81 "Vitrati to pay pratsі"

Credit
  • Vitrati to pay pratsі, zdіysnenі protyagom zvіtnogo perіodu
  • Write-offs on rahunki class 9
  • Write-offs on 79 rakhunok
  • "Fіnansovy result" Yakscho rahunki class 9 do not lead
  • Write-offs on 23 rakhunok "Virobnitstvo" Yakscho tsі vitrati vklyuchayutsya to sobіvartostі virobnitstva produktsії, robіt, poslug

Fig. 9.4. Zmіst zapisіv for rahunkom 81 "Vitrati to pay pratsі"

Debit

Rakhunok 82 "Vіdrahuvannya sotsіalnі to come in"

Credit
  • Vіdrahuvannya sotsіalnі to come in for їh species zdіysnenі protyagom zvіtnogo perіodu
  • Write-offs on rahunki class 9
  • Write-offs on 79 rakhunok "Fіnansovy result" Yakscho rahunki class 9 do not lead
  • Write-offs on 23 rakhunok "Virobnitstvo" Yakscho tsі vitrati vklyuchayutsya to sobіvartostі virobnitstva produktsії, robіt, poslug

Fig. 9.5. Zmіst zapisіv for rahunkom 82 "Vіdrahuvannya sotsіalnі to come in"

Debit

Rakhunok 83 "depreciation"

Credit
  • Suma amortizatsії, narahovana protyagom zvіtnogo perіodu
  • Write-offs on rahunki class 9
  • Write-offs on 79 rakhunok "Fіnansovy result" Yakscho rahunki class 9 do not lead
  • Write-offs on 23 rakhunok "Virobnitstvo" Yakscho tsі vitrati vklyuchayutsya to sobіvartostі virobnitstva produktsії, robіt, poslug

Fig. 9.6. Zmіst zapisіv rahunkom 83 for "depreciation"

Debit

Rakhunok 84 "INSHI operatsіynі vitrati"

Credit
  • Nakopichennya incurred vitrat protyagom zvіtnogo perіodu
  • Write-offs on rahunki class 9
  • Write-offs on 79 rakhunok "Fіnansovy result" Yakscho rahunki class 9 do not lead
  • Write-offs on 23 rakhunok "Virobnitstvo" Yakscho tsі vitrati vklyuchayutsya to sobіvartostі virobnitstva produktsії, robіt, poslug

Fig. 9.7. Zmіst zapisіv for rahunkom 84 "INSHI operatsіynі vitrati"

Debit

Rakhunok 85 "INSHI costs"

Credit
  • Nakopichennya vitrat, SSMSC vinikayut in protsesі іnvestitsіynoї that fіnansovoї dіyalnostі pіdpriєmstva, od Nadzvychaina sytuatsia podіy that pov'yazanih іz narahuvannyam podatkіv on Prybutok
  • Write-offs on rahunki class 9
  • Write-offs on 79 rakhunok "Fіnansovy result" Yakscho rahunki class 9 do not lead

Fig. 9.8. Zmіst zapisіv for rahunkom 85 "INSHI vitrati"

Obl_k vitrat deprivation on rahunkah class 8 without vikoristannya rahunkіv class 9, tobto Obl_k vitrat for Some of the elements without grupuvannya їh for species dіyalnostі widely zastosovuєtsya on pіdpriєmstvah small bіznesu scho opodatkovuyutsya єdinim podatkom. Fig. 9.9 is induced diagram korespondentsії rahunkіv s oblіku vitrat i dohodіv without vikoristannya rahunkіv class 9.

Sproschena scheme oblіku vitrat i dohodіv

Fig. 9.9. Sproschena scheme oblіku vitrat i dohodіv


<< Contents <Prev Next>