Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

4.10. Osoblivostі vikoristannya reєstrіv buhgalterskogo oblіku in sіlskogospodarskih pіdpriєmstvah

Vіdpovіdno up behest Mіnіsterstva Agrarian polіtiki Ukraine About zatverdzhennya reєstrіv i methodically rekomendatsіy s organіzatsії she Keeping buhgalterskogo oblіku of journal-order form on pіdpriєmstvah agropromislovogo complex od 7.3.01 number 49 sіlskogospodarskі pіdpriєmstva vikoristovuyut reєstri vіdpovіdno to such perelіku (tab. 4.13).

table 4.13

p / p

Number FORMS reєstru

Reєstri

Balansovі rahunki, SSMSC vklyuchenі in reєstr

that is synthetic analіtichnogo oblіku

l

2

3

4

l

l of Agricultural

Magazine-warrant that vіdomіst

30 "Casa"

2

2 of Agricultural

Magazine-warrant that vіdomіst

31 "Rahunki banks"

33 'Costa INSHI "

3

3 of Agricultural

Magazine-warrant that vіdomіst

14 "Dovgostrokovі fіnansovі іnvestitsії"

35 "Potochnі fіnansovі іnvestitsії"

4

4 of Agricultural

Magazine-warrant

50 "Dovgostrokovі poziki"

60 "Korotkostrokovі poziki"

5

6 of Agricultural

Magazine-warrant

that vіdomіst analіtichnogo

oblіku

63 "h Rozrahunki postachalnikami i pіdryadchikami"

6

6.l of Agricultural

Reєstr operatsіy for rozrahunkami s postachalnikami i pіdryadchikami

63 "h Rozrahunki postachalnikami i pіdryadchikami"

7

7 of Agricultural

Magazine-warrant

372 "Rozrahunki

s pіdzvіtnimi special "

8

8 of Agricultural

Magazine-warrant that vіdomіst analіtichnogo oblіku

16 "Dovgostrokova debіtorska zaborgovanіst"

34 "Korotkostrokovі vekselі oderzhanі"

37 "Rozrahunki

s rіznimi debіtorami "

(Krіm subrahunka 372)

38 "Reserve sumnіvnih borgіv"

51 "Dovgostrokovі vekselі vidanі"

Reєstri journal-ordernoї FORMS buhgalterskogo oblіku

Prodovzhennya Table. 4.13

1

2

3

4

52 "Dovgostrokovі zobov'yazannya for oblіgatsіyami"

53 "Dovgostrokovі zobov'yazannya s Orenda"

55 "INSHI dovgostrokovі zobov'yazannya"

61 "Flow zaborgovanіst for dovgostrokovimi zobov'yazannyami"

62 "Korotkostrokovі vekselі vidanі"

64 "Rozrahunki for podatkami th installments"

65 "Rozrahunki for strahuvannyam"

67 "h Rozrahunki uchasnikami"

68 "Rozrahunki

for іnshimi operatsіyami "

69 "Income maybutnіh perіodіv"

9

8a of Agricultural

Vіdomіst analіtichnogo oblіku s rahunka 64

64 "Rozrahunki for podatkami th installments"

10

8b of Agricultural

Vіdomіst analіtichnogo oblіku rozrahunkіv s mieszkancom apartments that gurtozhitkіv

377 "Rozrahunki

s rіznimi debіtorami "

eleven

8c, the St.-

Vіdomіst analіtichnogo

oblіku rozrahunkіv

s dad for utrimannya

їh dіtey in Kindergarten

establish

377 "Rozrahunki

s rіznimi debіtorami "

12

9 of Agricultural

Magazine-warrant that vіdomіst

21 "Tvarini on viroschuvannі that vіdgodіvlі"

13

9a of Agricultural

Werewolves vіdomіst analіtichnogo oblіku s rahunka 21

21 "Tvarini on viroschuvannі that vіdgodіvlі"

Prodovzhennya Table. 4.13

1

2

3

4

14

10.1 of Agricultural

Magazine-warrant that vіdomіst

20 "Virobnichі reserves"

22 "Malotsіnnі

that shvidkoznoshuvanі

Objects "

25 "Napіvfabrikati"

26 "Ready Produkciya"

27 "Produkciya

sіlskogospodarskogo

virobnitstva "

28 "Goods"

15

10.2 of Agricultural

Magazine-warrant

13 "non-negotiable instal lment aktivіv"

47 "Zabezpechennya maybutnіh vitrat i platezhіv"

471 "Zabezpechennya viplat vіdpustok"

65 "Rozrahunki for strahuvannyam"

651 "For pensіynim zabezpechennyam"

652 "For sotsіalnim strahuvannyam"

653 "For strahuvannyam on vipadok bezrobіttya"

66 's Pay Rozrahunki pratsі "

16

10.2.1 of Agricultural

Zvedy vіdomіst narahuvannya that rozpodіlu Pay pratsі that vіdrahuvan od neї s ob'єktіv oblіku

471 "Zabezpechennya viplat vіdpustok"

65 "Rozrahunki for strahuvannyam"

651 "For pensіynim zabezpechennyam"

652 "For sotsіalnim strahuvannyam"

Prodovzhennya Table. 4.13

1

2

3

4

653 "For strahuvannyam on vipadok bezrobіttya"

66 's Pay Rozrahunki pratsі "

17

10.2.2 of Agricultural

Book oblіku rozrahunkіv s depositors

662 "Rozrahunki s depositors"

18

10.2.3 of Agricultural

Zvedy vіdomіst for rozrahunkami s robіtnikami that sluzhbovtsyami

661 "Rozrahunki s Pay pratsі"

19

10.2.4 of Agricultural

Vіdomіst analіtichnogo oblіku s rahunka 65

65 "Rozrahunki for strahuvannyam"

20

10.2.5 of Agricultural

Rozrahunok narahuvannya amortizatsії mainly zasobіv іnshih is the non-negotiable for aktivіv pryamolіnіynim method on the cob

rock

13 "non-negotiable instal lment aktivіv"

21

10.2.6 of Agricultural

Vіdomіst narahuvannya amortizatsії zasobіv basic, non-negotiable aktivіv, SSMSC nadіshli abo vibuli

13 "non-negotiable instal lment aktivіv"

22

10.2.7 of Agricultural

Vіdomіst narahuvannya amortizatsії mainly zasobіv іnshih is the non-negotiable aktivіv

13 "non-negotiable instal lment aktivіv"

23

10.2.8 of Agricultural

Vіdomіst narahuvannya amortizatsії mainly for zasobіv method peredbachenim podatkovih zakonodavstvom

13 "non-negotiable instal lment aktivіv"

24

10.3 of Agricultural

Magazine-warrant

23 "Virobnitstvo"

24 "Marriage virobnitstvі"

39 "Vitrati maybutnіh perіodіv"

91 "Zagalnovirobnichі vitrati"

Prodovzhennya Table. 4.13

l

2

3

4

92 "Admіnіstrativnі vitrati"

93 "Vitrati on zbut"

25

10.3a of Agricultural

Virobnichy zvіt

Main virobnitstvo

26

10.3b of Agricultural

Virobnichy zvіt

INSHI virobnitstva

27

10.3v of Agricultural

Virobnichy zvіt

Zagalnovirobnichі vitrati

28

10.3g of Agricultural

Virobnichy zvіt

Admіnіstrativnі vitrati

29

10.3d of Agricultural

Zvedy vіdomіst to magazine-warrant

Number 10.3 of Agricultural

23 "Virobnitstvo"

24 "Marriage virobnitstvі"

39 "Vitrati maybutnіh perіodіv"

91 "Zagalnovirobnichі vitrati"

thirty

10.3e of Agricultural

Werewolves vіdomіst for rahunkami

Rahunki vitrat on virobnitstvo

3l

ll of St.-

Magazine-warrant

36 "Rozrahunki

h i pokuptsyami zamovnikami "

70 "Dohіd od realіzatsії"

71 "Inshyj operatsіyny

dohіd "

72 "Dohіd od uchastі in kapіtalі"

73 "INSHI fіnansovі income"

74 "INSHI income"

75 "Nadzvichaynі income"

79 "Fіnansovі result"

32

ll.l of Agricultural

Reєstr dokumentіv s realіzatsії gotovoї produktsії for її sobіvartіstyu (bezgotіvkovі rozrahunki)

701 "Dohіd od realіzatsії gotovoї produktsії"

901 "Sobіvartіst realіzovanoї gotovoї produktsії"

33

ll.2 of Agricultural

Reєstr dokumentіv s realіzatsії tovarіv,

702 "Dohіd od realіzatsії tovarіv"

Prodovzhennya Table. 4.13

1

2

3

4

robіt that poslug, virobnichih zapasіv (bezgotіvkovі rozrahunki)

703 "Dohіd od realіzatsії robіt i poslug"

712 "Dohіd od realіzatsії іnshih werewolf aktivіv"

902 "Sobіvartіst realіzovanih tovarіv"

903 "Sobіvartіst realіzovanih robіt that poslug"

943 "Sobіvartіst realіzovanih virobnichih zapasіv"

34

11.3 of Agricultural

Reєstr dokumentіv s realіzatsії produktsії, materіalіv, robіt that poslug for gotіvku (for tsіnami realіzatsії)

701 "Dohіd od realіzatsії gotovoї produktsії"

702 "Dohіd od realіzatsії tovarіv"

703 "Dohіd od realіzatsії robіt i poslug"

712 "Dohіd od realіzatsії іnshih werewolf aktivіv"

35

11.3a of Agricultural

Reєstr dokumentіv

s realіzatsії produktsії,

materіalіv, she robіt

poslug for gotіvku

(For oblіkovimi tsіnami)

901 "Sobіvartіst realіzovanoї gotovoї produktsії"

902 "Sobіvartіst realіzovanih tovarіv"

903 "Sobіvartіst realіzovanih robіt that poslug"

943 "Sobіvartіst realіzovanih virobnichih zapasіv"

36

11.4 of Agricultural

Vіdomіst analіtichnogo oblіku realіzatsії produktsії, materіalіv, robіt that poslug

90 "Sobіvartіst realіzatsії"

943 "Sobіvartіst realіzovanih virobnichih zapasіv"

70 "Income od realіzatsії"

712 "Dohіd od realіzatsії іnshih werewolf aktivіv"

37

11.5 of Agricultural

Book analіtichnogo oblіku realіzatsії produktsії, materіalіv, robіt that poslug

Prodovzhennya Table. 4.13

l

2

3

4

38

ll.6 of Agricultural

werewolves vіdomіst

39

ll.7 of Agricultural

Vіdomіst oblіku sale Shlyakhov vzaєmnih rozrahunkіv

40

ll.8 of Agricultural

Vіdomіst analіtichnogo oblіku s rahunka 36

36 "h Rozrahunki pokuptsyami i zamovnikami"

4l

ll of Agricultural

Analіtichnі danі rahunkіv to 71, 72, 73, 74, 75

71 "Inshyj operatsіyny

dohіd "

72 "Dohіd od uchastі in kapіtalі"

73 "INSHI fіnansovі income"

74 "INSHI income"

75 "Nadzvichaynі income"

42

l2 of Agricultural

Magazine-warrant that analіtichnі danі to rahunkіv

40 "statutory kapіtal"

41 "Payovy kapіtal"

42 "Dodatkovy kapіtal"

43 "Backing kapіtal"

44 "Nerozpodіlenі pributki (nepokritі zbitki)"

45 "Vilucheny kapіtal"

46 "unpaid kapіtal"

47 "Zabezpechennya maybutnіh vitrat i platezhіv" (subrahunki: 472, 473, 474)

48 "Tsіlove fіnansuvannya i tsіlovі nadhodzhennya"

43

l3 of Agricultural

Magazine-warrant Analіtichnі danі to rahunkіv

10 "Osnovnі zasobi"

11 "INSHI neoborotnі materіalnі assets"

12 "Nematerіalnі assets"

15 "Kapіtalnі іnvestitsії"

18 "INSHI neoborotnі assets"

Zakіnchennya Table. 4.13

1

2

3

4

44

15 of Agricultural

Magazine-warrant Analіtichnі danі to rahunkіv

17 "Vіdstrochenі podatkovі assets"

54 "Vіdstrochenі podatkovі zobov'yazannya"

90 "Sobіvartіst realіzatsії"

94 "INSHI vitrati operatsіynoї dіyalnostі"

95 "Fіnansovі vitrati"

96 "Vtrati od uchastі in kapіtalі"

97 "INSHI vitrati"

98 "Podatki on Prybutok"

99 "Nadzvichaynі vitrati"