Бухгалтерський облік - Ловінська L. G.

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Zavdanya 2

THEME 3. RAKHUKI I THE SUBLIME RECORD

І. Meta zwadnnia

1. On practical butts z'yasuvati vzemozv'azok balance and rahkuniv accounting area.

2. To establish the order of the image of the gospodar's operations in the systems of accounting in the manner of a sub-account.

3. Establish the order of the vignette of debit and credit cards in those active bays on active and passive rahunks.

4. Usvidomiti zmіni, zoumoleni gospodarskimi operatsiami in the warehouse zaobіv ta dzherel їх utovorennya, їh tipi.

5. Determine the order of the warehouse of the warehouse for synthetical rahunks. Усвідомити змовленість рівності трьох пар підсумків в оборотній відомості.

6. Vikoristy portraits of turnover for synthetical rahunks for storing the balance for 1-st number of offensive for the first month.

ІІ. Що треба виконати

1. Vikriti rahunki accounting area (schematic form) and record on them lining on the 1-st number of months, vikoristavshi for tsyogo dany dvuhstranogo balance, deposited for zavdannyam 1.

2. Write down the gospodarskie operatsi in the reestrazionny journal and fold them behind the accounting records, saying that the type of operation. Підрахувати підсу мок за операціями, registrations in the journal for місяць.

3. Відобразити господарські операції на рахунках бухгалтерського обліку подвійним with the note.

4. Pidrahuvati turnover for the debit and credit of the skin rahunka i vysnachiti ditch: (balance) on 1-she the number of offensive for the first month.

5. Sklasti vrchinu vidomist for synthetic rahunkami for zvіtny mіsyats і porіvnyati pіdsumki revolutiv v vywnnіy vіdomostі s pіtsumkom u reіustratsіnomu zhurnalі.

6. To make accounting balance on 1-st number of the offensive for the first month (for the form number 1).

№ з / п	Зміст операції	Sum, UAH
1	2	3
1	З flow rahunka in the bank is gained in the ticket pідприємства грошові кошти для виплати заробітної плати за весень	214 000
2	Fixed payment	214 000
3	Overhauled in the course of the rahunk pidpriemstva in repayment of the fence
	A) the budget - Pributkovy flow - a payment for the receipt of goods B) social insurance authorities C) to the creditors	42,000 40,000 20,000 31 000
4	Attached to the warehouse of the vibroinstvo material for the production of products	558 000
5	Отримані основні засоби від постачальників	220,000
6th	VDobrazheno MPE for pridbannymi basic sanitation	44,000
7th	Introduced basic zasobi v ekspluotaatsiyu	220,000
8	Paid for in-line rahunka pidpriemstva postservers for the basic zasobi, yakі nadyshli	264 000
9	Отримано матеріали від постачальника	500 000
10	VDobrazheno MPE for pridbannim materialovami	100,000
eleven	Overhauled from the on-line rahunka pidpriemstva postservers in repayment zaborgovanosti for materіali	600,000
12	Nahahovan pays a price to the robots, zanyalim vibrobitntsvom products	100,000
13	Utrimano pributkovy flow of iz from zabobitnoy pay, suma I pihlagaye pererahuvannu to the budget	230,000
14	Utrimano pributkovy flow of iz from zabobitnoy pay, suma I pihlagaye pererahuvannu to the budget	40,000
15	Utrimano zbir to the Pensions Foundation	3 500
16	Utrimano zbіr зі страхування на випадок безроіття	1 150
17th	Zbir on the Pensions Fund (32%) is charged on a payroll robnikov	73 600
18	Nadekhovano vidrahuvannya on social insurance (2.5%) on a collateral fee	5,750
19	Nadekhovano vidrahuvannya on sotsialnne insurance for vipadok bezrobitsja (2.5%) for a pay-off fee	5,750

Закінчення форми 1

№ з / п	Зміст операції	Sum, UAH
1	2	3
20	Opributkovana to the warehouse vipuschena iz vibrobitntsva produktsiya for actually sobivartistyu	800 000
21	Vіdvantagena ready products for purchases for selling vartіstyu	900,000
22	The payment for dodanu vartist, the visas for the established rate for the real estate	150,000
23	Written off from the balance of the inventory of real products	650,000
24	Written off the sum of the net income for the financial result (sum of viznachiti on rahunku 70 "Come to the Realization")	?
25	Written off to the financial result of the productiveness of the real products	650,000
26th	Отримана оплата від покупців готової продукції	900,000
27th	Enclosed in the flow for a surplus	20,000
28	Written off a gift for pribudok on the financial result	20,000
29	For giving rahunka "Finansovy resulty" it is marked and written off the financial result of disability pidpriem- Tance. Sumu vysnachiti samostiyno

IV. Methodical viscous

Vihіdnimi give to zavdannya No. 2 - balansovi sumi zvadannya 1. Start the vikonannya zavdannya treba z vidkrtya rakhunkiv, nakova yakih vidpodiena naimenuvannu articles in the balance sheet.

Moreover, it is necessary to admit dodatko soi rakhunki: "Sobivartist realizovanoi finished products", "Dohіd vіd realizatsії іnkorodії produkіїї", "A gift for pributok" and "Financial Results". Ці рахунки наприкінці звітного періоду закриваються, залишків не мають, and that in the balance does not vіdobrazhayutsya.

Statu "Unfinished vibrobnitsvo" the trek record yak pokchatkovyh pouring rahunka "Virobnitsutvo".

When vidkritti rahunkiv in the tables schematic form it is recommended pidkreslyuvati sumi pochatkovyh zalishki, transferred from the balance. Tse neobhidіdo in order to ensure that when loans are issued on rahunks do not include sumy zikh zalishki in turnover.

When storing accountancy postings, take the treasury up to the respect, and then delete it and read it on the receipt without posting a payment for the goods (item 5, 9).

The financial result of the product realization (item 29) is to be calculated as income from the sale of goods for selling goods (loaned for a loan by the farmer "Financial Results", that is the property of the product (written down to the debit of the "Finansovy results" debut).

When the balance sheet for the form No. 1 is stored, zvazhte on those of the Zholyashkov vartity of the main zasobiiv viznachaetsya yak rіznitsya mіzh її почаковою ватістю і сумою нaрахованого за зносу. In the balance sheet, the tsi zagobi is included in the lyashkovaya vartіstyu.

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