home Buch. accounting, auditing Buhgaltersky Obl_k - Lovіnska LG

Buhgaltersky Obl_k - Lovіnska LG

Obl_k GRO SHOVIH KOSHTІV the I DEBІTORSKOЇ ZABORGOVANOSTІ

I. Diskusіynі power-approved for students

1.1. Give viznachennya debіtorskoї zaborgovanostі yak ob'єkta buhgalterskogo oblіku.

1.2. Klasifіkatsіya debіtorskoї zaborgovanostі.

1.3. Yak otsіnyuєtsya debіtorska zaborgovanіst in fіnansovіy zvіtnostі pіdpriєmstva i chomu?

1.4. Ponyattya sumnіvnih borgіv that neobhіdnіst stvorennya reserve sumnіvnih borgіv.

1.5. SSMSC vіdmіnnostі in otsіntsі reserve sumnіvnih borgіv zgіdno s balance method that vіdpovіdno to Zvіtu fіnansovі about the results?

1.6. Yak otsіnyuєtsya debіtorska zaborgovanіst, vihodyachi s koefіtsієnta sumnіvnostі?

1.7. The order of write-off zaborgovanostі, yak viznana beznadіynoyu.

1.8. In yakih rahunkah oblіkovuєtsya debіtorska zaborgovanіst that reserve sumnіvnih borgіv, dati їh performance.

1.9. Yak oblіkovuєtsya debіtorska zaborgovanіst narahovanimi of income?

1.10. Yaky order oblіku rozrahunkіv for pretenzіyami?

1.11. SSMSC osoblivostі oblіku rozrahunkіv s pіdzvіtnimi themselves?

1.12. Yaky order rozrahunku that oblіku vіdshkoduvannya zbitkіv, zavdanih pіdpriєmstvu?

II. Problemnі zavdannya for control of knowledge

2.1. On the cob zvіtnogo perіodu pіdpriєmstvo little zalishok reserve sumnіvnih borgіv in sumі - 32 000 UAH. Protyagom rock Bulo realіzovano produktsії s vіdstrochennyam dati rozrahunku for the amount of 625 thousand UAH is the charged debіtorska zaborgovanіst, yak viznana beznadіynoyu vnaslіdok neplatospromozhnostі debіtorіv for the amount of 21 thousand UAH. In grudnі is gained od pokuptsya, zaborgovanіst yakogo before pіdpriєmstvom bula in poperednomu rotsі viznana beznadіynoyu in sumі 1200 UAH. Pіdpriєmstvo viznachilo koefіtsієnt sumnіvnostі rozmіrі from 10% to zaborgovanostі kіnets perіodu.

Neobhіdno: Sklasti vіdpovіdnі buhgalterskі entries for guidance gospodarskimi operatsіyami pіdpriєmstva. Viznachiti Chistu realіzatsіynu vartіst debіtorskoї zaborgovanostі on kіnets perіodu.

2.2. Fіnansova zvіtnіst pіdpriєmstva mіstit the following іnformatsіyu about debіtorsku zaborgovanіst:

Neobhіdno: Viznachiti Chistu realіzatsіynu vartіst debіtorskoї zaborgovanostі on 31.12.2000 rock.

2.3. Pіdpriєmstvo realіzuvalo 30.06.2000 rock Products on zagalnu bag of UAH 30 000. The payment is gained zaborgovanostі Bulo bill payment termіnom 31.03.2001 roku, yaky takozh peredbachaє odnochasno i percent in rozmіrі rіchnih 8% (for sproschennya rozrahunkіv factuality sobіvartіst realіzovanih tovarіv not induced).

Neobhіdno: Sklasti buhgalterskі recording SSMSC vіdobrazhali b realіzatsіyu tovarіv and takozh narahuvannya i Splat protsentіv that zaborgovanostі for a promissory note,

2.4. 20.11.200_ p., When opributkuvannі materіalnih tsіnnostey, pridbanih od postachalnikіv for the amount of 16 000 UAH pіdpriєmstvom viyavlena nestacha for the amount of 900 UAH. On the bag vkazanu postachalniku pred'yavlena pretenzіya. Over the minds contract for delivery torn down drain pіdlyagaє splatі postachalnikom takozh i scrip fine rozmіrі 2% vartostі undelivered zapasіv, 30.11.200_ p. postachalnikom pretenzіya priynyata i Costa povernutі on the production rakhunok pіdpriєmstva.

Neobhіdno: Sklasti vіdpovіdnі buhgalterskі recording i viznachiti the bag obsession pіdpriєmstvom income.

2.5. Virobnichomu pіdpriєmstvu obladnannya transferred to Orenda minds fіnansovoї. Orenda minds contract navedenі nizhche:

Neobhіdno: Sklasti rozrahunok amortizatsії fіnansovih dohodіv orendodavtsya in skladі orendnih platezhіv that zapisati sumi on vіdpovіdnih rahunkah buhgalterskogo oblіku.

2.6. 1 sіchnya 2000 rock nada pіdpriєmstvo in operational Orenda termіnom 3 Rocky primіschennya ofіsu, holds vartіst yakogo becoming 600 thousand UAH. Lands peredbachaє obsession schorіchnih platezhіv in sumі 8000 UAH 1 sіchnya skin rock. Bulo is gained 8,000 USD - orendna fee for 2000 is the Year of 9600 UAH - advance for nastupnі prophets. For Zgoda s orendodavetsem Bulo repair primіschennya conducted vartіst yakogo becomes 18 000 UAH. Termіn korisnogo vikoristannya primіschennya viznacheno 30 rokіv, depreciation narahovuєtsya for pryamolіnіynim method.

Neobhіdno: Sklasti vіdpovіdnі buhgalterskі record in pіdpriєmstva-orendodavtsya s cob termіnu Orenda i kіntsya to 2000 roku.

III. Praktichnі zavdannya for samostіynogo virіshennya

3.1. Nizhche navedenі deyakі ponyattya that viznachennya, SSMSC asotsіyuyutsya s debіtorskoyu zaborgovanіstyu. SSMSC s termіnіv induced in chastinі A vіdpovіdayut viznachennyam, filed in chastinі In? Pіdberіt vіdpovіdnі bet.

3.2.

1) Write-off of beznadіynoї debіtorskoї zaborgovanostі for vіdvantazhenu produktsіyu vimagaє od pіdpriєmstva:

a) Odnochasno zmenshiti sumi debіtorskoї zaborgovanostі that reserve sumnіvnih borgіv;

b) Zmenshiti debіtorskoї zaborgovanostі the bag that the bag zbіlshiti reserve sumnіvnih borgіv,

c) Zbіlshiti scrip reserve sumnіvnih borgіv that zmenshiti scrip nerozpodіlenogo pributku;

g) Odnochasno zmenshiti sumi reserve sumnіvnih borgіv that nerozpodіlenogo pributku.

2) Got Pіdpriєmstvo Taku іnformatsіyu schodo nepovernennya debіtorskoї zaborgovanostі for poperednі prophets:

Protyagom 2000 rock pіdpriєmstvom Bula charged zaborgovanіst, viznana beznadіynoyu in sumі 7000 UAH i vіdnovlena zaborgovanіst in sumі 4000 UAH, yak bula ranіshe viznana beznadіynoyu. Reserve sumnіvnih borgіv on 31.12.1999 rock becomes 22 thousand UAH.

Suma reserve sumnіvnih borgіv, yak bude vіdobrazhena in zvіtnostі on 31.12.2000 rock, stanovitime:

a) 9000 UAH;

b) 10 000 USD;

c) 13 000 USD;

g) 19 000 USD.

3) For danimi fіnansovoї zvіtnostі pіdpriєmstvo little zalishok reserve sumnіvnih borgіv on kіnets 1999 rock - 90 000 UAH for kіnets 2000 rock - 100 000 UAH, vitrati on stvorennya reserve for 2000 Year - 16 000 UAH. Suma beznadіynoї debіtorskoї zaborgovanostі, yak bula charged protyagom 2000 rock becomes:

a) 6000 UAH;

b) 10 000 USD;

c) 16 000 USD;

g) 26 000grn.

4) Pіdpriєmstvom boule realіzovanі zagalnu reserves on the bag 6733 UAH. At repayment zaborgovanostі Bulo is gained bill termіnom Splat 2 Rocky for the amount of 8000 UAH. Zaborgovanostі amount of promissory note, yak bude vіdobrazhena in zvіtnostі pіdpriєmstva, vrahovuyuchi efektivnosti interest rate of 9% rіchnih, becoming:

a) 6733 UAH;

b) 7280 UAH;

c) 7339 UAH;

g) 8000 UAH.