home Accounting, auditing books Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

1.5. Vikoristannya Plan rahunkіv on pіdpriєmstvah (organіzatsіyah, set)

rahunkіv Plan potreb buhgalterskogo oblіku Yea i rahunkіv perelіkom are synthetic schemes that reєstratsії grupuvannya them fіnansovo-gospodarskoї dіyalnostі (korespondentsіya rahunkіv) in buhgalterskomu oblіku. The standard plan rahunkіv Je bazoyu for formuvannya robochem Plan rahunkіv particular pіdpriєmstva fallow od potreb zdіysnyuvanoї virobnicho-gospodarskoї dіyalnostі. Ninі on pіdpriєmstvah national Gospodarstwa vikoristovuyut takі Plagne rahunkіv:

1. Plan rahunkіv buhgalterskogo oblіku aktivіv, kapіtalu, zobov'yazan i gospodarskih operatsіy of companies i organіzatsіy, zatverdzheny instructions to Mіnіsterstva fіnansіv od Ukraine 30.11.99 number 291. The plan rahunkіv naybіlshe vikoristovuyut pіdpriєmstva mainly Galuzo national Gospodarstwa. Plan rahunkіv mіstit kodifіkatsіyu, yak daє mozhlivіst vіdobraziti that zgrupuvati іnformatsіyu fіnansovo-gospodarskoї dіyalnostі pіdpriєmstva Galuzo national Gospodarstwa. Takozh CIM Plan rahunkіv peredbacheno spetsifіchnі rahunki, SSMSC vіdobrazhayut іnformatsіyu dіyalnostі torgovelnih of companies (napriklad, 28 "Goods"), insurance organіzatsіy (49 "Strahovі reserve", 76 "Strahovі platezhі" that іn.).

2. Malih of companies peredbacheno vikoristannya sproschenogo Plan rahunkіv small pіdpriєmnitstva, yaky zatverdzheny instructions to Mіnіsterstva fіnansіv od Ukraine 19.04.01 number 186. Yogo mozhut vikoristovuvati malі pіdpriєmstva, nepributkovі organіzatsії (krіm Budgetary) predstavnitstva іnozemnih sub'єktіv pіdpriєmnitskoї dіyalnostі. Sproscheny plan rahunkіv prostіshy in vikoristannі, nіzh zvichayny rahunkіv plan. Zastosovuvati Yogo, yak said in nakazі number 186, not obov'yazkovo, ale yogo at zastosuvannі uniquely casual zapovnennya fіnansovoї zvіtnostі ( "Balance", the form number 1, i "Zvіtu fіnansovі about the results," form number 2).

In sproschenomu Planі rahunkіv on vіdmіnu od zagalnopriynyatogo Plan, Absent chіtkogo podіlu rahunkіv to class. Umovny podіl at Klas can be carried out porіvnyavshi yogo іz zagalnim rahunkіv Plan: • rahunki 10-18 nalezhat to class 1 "Neoborotnі assets";

• rahunki 20-26 - to the class 2 "Inventories";

• rahunki 30-39 - up to class 3 "Groshovі Costa i rozrahunki";

• rahunki 40-47 - up to class 4 "Vlasnyi kapіtal that zabezpechennya zobov'yazan";

• rakhunok 55 - єdiny scho predstavlyaє class 5 "Dovgostrokovі zobov'yazannya";

• rahunki 64-69 - up to class 6 "Potochnі zobov'yazannya";

• rahunki 70 i 79 - to class 7 "Income i fіnansovі result";

• rahunki 84 i 85 - to class 8 "Vitrati operatsіynoї dіyalnostі".

3. Plan rahunkіv buhgalterskogo oblіku budgetary SET, zatverdzheny instructions to the Head of the Treasury of Ukraine sovereign upravlіnnya od 10.12.99 number 114. Danian plan rahunkіv priznacheny for vіdobrazhennya i nakopichennya information The buhgaltersky Obl_k gospodarskih operatsіy SET i organіzatsіy, the basic dіyalnіst yakih leads the sovereign rakhunok koshtіv i mіstsevih byudzhetіv.

4. bankіvskih establish SSMSC zaymayutsya fіnansovo CREDIT dіyalnіstyu, vikoristovuyut Tsey rahunkіv buhgalterskogo oblіku komertsіynih bankіv Ukraine, zatverdzheny Holds Pravlіnnya Natsіonalnogo Bank of Ukraine od 21/11/97 number 388 (reєstr number 493 od 28.11.97). Plan rahunkіv peredbachaє vіdobrazhennya, nakopichennya i pererobku information The dіyalnіst komertsіynih bankіv, rozrahunku ekonomіchnih pokaznikіv, formuvannya elektronnoї zvіtnostі.