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Bookkeeping region at the economy galuses - Zakhozhay VB
6.5. Звіт про власний капітал
Зміст і the form about the local capital and zagalnі vimogi before the yoga articles are not validated П (С) БО 5 (table 5.25). The method of warehousing of the distinguished name is the opening of information about the warehouse in the warehouse of the capital capitulum in the course of the first period, tobto rock.
Zmіni mozut bouti yak zbilshennya vladnogo kapitalu, so i yogo zmenshennya.
In this vypadka, if the showers prizvodit to zmenshennya lining vidpovidnogo Element of the capital capitals, given in columns 3-11 to be imposed at the bow (paragraph 17 П (С) БО 5).
"Shapka" form No. 4 to graph 3 in column 11 - not less than, yak roztashovani horizontally statti rozdilu 1 "Vlasny kapital" Pasivu Balansu, yakі in most Balansi roztashovany vertically. Statti "Scorching the cobbles on the ear of rock" (row 050) і "The shroud of kynets rock" (row 300) to give the graph 3 "On the ear of the symbolic period" and graph 4 "On the county of the first period" form 1 "Balance" for In viewers.
So the rank, yakschoo rozdil 1 Pasivu Balansu vidobrazhalo tilki pochatkovyi i kintseviy result zvitnogo roku z vlasynogo kapitalu, the form number 4 rosifrovuyu podії abo operatsії, yakі vsnachili tse kientseviy result. In other words, you can tell, but at the form number 4 vidobrazhayutsya cause zmіni (dzherela zbilshennja chi cause zmenshennia) vladnogo kapitalu pіdpriєmstva.
Джерелами власного капіталу є:
• Deposits of capital (gr. 3, 4, 5);
• kapital, otrimanii pіdpriєmstvom u resultі діяльності (gr. 6, 7, 8).
Vlasny kapital can be exchanged for a sum of unpaid (room 9) and Viluchenogo (room 10) capital.
Vertically, the form number 4 in the case of articles yakraz i vikisany cause, z yakikh vlasniy kapital pidpriemstva chi it zbilshuyutsya, chi zmenushyetsya.
Розглянемо їх детальніше.
Koryguvannya. At the center of the tree, three hundred pots without averaging koriguyut shine vlasy kapitalu on the cob of rock, and the fourth "Scorings pour on the ear of rock" (row 050) show yogi scorigovanu value.
Stattja "Zmіna oblіkovoї polity" (number 020) is directly connected with the norms of P (C) of BO 6. Point 12 of P (C) of BO 6 is indicated, as soon as possible, in the course of the operation of the last few days, the display of koriguvannya Net balance on the cob of rock. In zv'yazku iz zim ryadok 020 mozhe "korespenduvati" (zvichayno, mentally) tilki z graphu 8 "Nerozpodoleny pributok".
Stattja "Vipravlennya pomilok" (row 030) is recognized for koriguvannya vlasynogo kapitalu on the amount of pardons, assumptions for the storage of financial news at the end of the period. Zgіdno in paragraph 4 P (C) BO 6 vipravlennya such pardon zdіysnjєetsya klyuguvannya balance surplus nerozpodіlenogo pribudku on the ear of covetous rock. By this rank, and for the sake of the statute, the koriguvannya is to fight for the graph. 8
Переоцінка активів. Pereotsynka basic zabotiv pobarchena P (S) BO 7 "Basic zasobi", reallocation of non-active assets - P (C) BD 8 "Unemployed Activ."
Sho stosuyutsya pereatsinki nezavershenogo budivnitsva, then, one side, P (S) BO 7 "Basic zasobi" shine on all non-activist activists (divorce "Zagalni povozhnya" to the standard), to the left, to the side, if the right is to reoccurrence, in Poslozhenny (standard) chitko written "basic zasobiv", perelik yakih, at his cherv, vyznacheny paragraph 5 P (C) BO 7 "Basic zasobi": uncompleted budivnitsva u tsyomu pereliku neme.
On syogodnya pittannya, povtjazane z reaktsynkou nezavershenogo budivnitsvva, before kyntsya not vragulovane. Але оскільки у формі No. 4 perebachenі statti for visualization of such operations, then in them and in the form of the result of the overstatement of the unfinished business.
Що стосується інших articles розділу, який розглядається, then:
• "Дооцінка основных засобів" (number: 060), "Дооцінка нематеріальних активів" (number 100) збільшує the amount of add-on kapital, and the annotation, vіdobrazhaetsya for the graph 6. If the accounting business of the operation is carried out, D-t 10, 11 , 12, 15 - К-т 423, then for the graph 6 of the loan portfolio, the turnover for subrakhunk 423 for part of the basic assets, non-active assets and uncompleted budivnitsva.
• "Уцінка основних засобів" (series: 070), "Уцінка немамаіальних активів" (number. 110) change the value of the add-on capitals, that's how to visualize the graph 6, at the edges. Слід відбразити дебетовий a turn for a subrahunkom 423 at a part of the basic засобів імтеріальних activeів и невервершеного будівництва.
Stattya "Clean the Pributok (zbotok) for zvіtny periyod" (series 130) zapovnyuyetsya on pidstavi dannikh formy No. 2: carry out the showers rowk 220 and 225, yakі vidobrazhayutsya for the graph. 8.
Rozpodil pribudku
Three statti (chotiri ryadki) to become a sign of growth.
Stattya "Vyplati vlasnikam (dividendi)" (number. 140) is changing the power of the penitentiary. Oskilki divendendi mozhut viplachuvatisya yak for rahunok pribudku pidpriemstva, so і for rahunok reserve kapitalu, then in sumov vidobrazhayutsya for columns 7-8.
Statti "Directing the Pributka to the Statutory Capital" (row No. 150) and "Vidrahuvannya to reserve capitalit" (series 160), not to change the capital capitals, but to change the display for the graph, 8 to the display of the display for the graph 3 abo (ta ) 7 (Відповідно). Тобто власний капітал перерозподіляється відповідно до рішення учасників (засновників).
Extras of participants
Stattja "Extras in the capital" (row 180) shows the statutory burden (Count 3), the solitary one (Count 4), the dodatko contribution (figure 5) for the raunch of extras of participants.
Стаття "Погашення заборговаі з каіталу" (number: 190) show the zmenshennia zaborgovanosti participants from the statutory, solitary, dodatkovo contributed to the capital, sumo anchor for the graph 9.
Viluchenne Capitalu
Stattya "Vikup Aktsіy (chastok)" (row 210) zapovnuyutsya in this vipadku, yaksho zashilis on kynets zvitnogo rock vikupleny in the course of the whole rock of the accepical power. Vartizt such acyclic vіdobrazhaetsya for graph 10, zbylshuchi vipuleny kapital, scho, at his chergo, zmenenshy viasniy kapital pidpriemstva.
Stattja "Resale vypupleniyh акцій (frequency)" (number: 220) zapovnjuyutsya in this vypadku, yakshcho extended rock to pereproduvalis vikuplenі акції. Vartik vikupu at tsiomu vіdobrazhaetsya for the graph 10, zmenshuchich viplueny kapital, and vladniy kapital - zbylshuyuchi abo zmenshujuchi on rіznitsu mіzh vartіstyu resale and nomіnnoyu vartіstyu.
Stattja "Anulyuvannya vypupleniyh акцій" (series: 230) zapovnyuetsya at that vipadku, yakshcho the extension of zvitnogo rock vykuplenі акції анулювалися, the result of which in the graph 10 vіdobrazhaetsya zmenshennya Viluchenogo kapitalu, a one-hour vіdbuvaєtsya і зменшення статутного капіталу.
Stattja "Viluchennya chastki v kapitali" (series 240) zapovnyuyutsya in this vypadku, yakshcho uchasnikovi, yaky vyhodat z comrades, turn around yogo vnesok. With ts'omu rozmіr naliku zmenenshyo statutory nebo paivyi kapital, and ozhe, vidobryazhetsya for the graph 3 abo 4. With tsymu one-hour zbіlshuyutsya vipuleny kapital, yakii vidobrazhaetsya for the graph. 10.
Stattja "Zmenshennia nomіnal'no vartostі акцій" (number: 250) zapovnyuyutsya v results of conducting an operation of zmenshennia nomіnalnogo varsty. With the help of zmenushyutsya vlasyny kapital pidpriemstva zhmenshennia statutnogo kapitalu for graph 3. In addition, tsiu riznitsu vidobrazhayut for graph. 10.
Інші зміни у капіталі
In statti "Write-off non-admission zbitkiv." (Series. 260) pidpriemstva vidobrazhayut sumu such zbitkiv for rahunok dzherel-gyashennya. Such jerusalem can be buti (peredusim) reserve capitals (group 7) and nepozdpoleny pributok (room 8).
In statti "Free of charge otrymani activa" (series 270) vіdobazhyayutsya vaartіty free of charge otrimanih activytv (basic zasobіv, not completed budіvnitvva, materіterіnyh active), yakі збільшують інший додатковий капітал підприємства, - means, ця вартість відображається за графою 6.
Stattya "By the time zmіn u kapitalі" (series 290) is to be arithmetically calculated yak sumka ryokkiv 060 and 280 for columns 3-11.
Butt
Підприємство має такі (умовні) showers at розділі 1 "Vlasny kapital" Pasivu form № 1 "Balance" behind the camp on 01.01.01.
Statutory capitals (p. 40) - 5181 yew. UAH; Dodatkovy deposits kapital (pax. 42) - 1779 yew. UAH, інший додатковий капітал - 450 тис. UAH; Reserve capital - 1320 thousand. UAH; Nerozpodileny pributok - 150 yew. UAH of non-payment capitals - 600 thousand. UAH Staggering 2001 p. Підприємство: дооцінило основні засоби на суму 40 тис. UAH
Table 6.26ZVIT about the capital capita for 20_р.
The form ? 4_Code for DKUD 180100b
Stattie | Code |
Statutory capital |
Паявий капітал |
Додатковий вкладыли капітал |
Інший додатковий капітал |
Reserve capital |
Nerozpodoleny pributok, yew. |
Neoplacations capitals |
Blessings |
Occasionally |
1 |
2 |
3 |
4 |
B |
6th |
? |
8 |
9 |
10 |
eleven |
Zalishok On the cob of rock |
010 |
90000 |
534 |
60000 |
17400 |
15744 |
||||
Koryguvannya |
||||||||||
Зміна облікової політики |
020 |
|||||||||
Vipravlennya pardon |
030 |
|||||||||
Інші зміни |
040 |
|||||||||
Scoring casting on cob of rock |
0b0 |
90000 |
534 |
B0000 |
17400 |
157441 |
||||
Переоцінка активів: |
||||||||||
Дооцінка основних засобів |
060 |
|||||||||
Уцінка основних засобів |
070 |
|||||||||
Дооцінка неувершеного будівництва |
080 |
|||||||||
Уцінка неувершеного будівництва |
090 |
|||||||||
Дооцінка нематеріальних активів |
100 |
0.9 |
||||||||
Уцінка нематеріальних активів |
110 120 |
|||||||||
Cleanse the pributok (zbitok) for zvіtny periyod |
130 |
19899.3 |
19809.3 |
|||||||
Rozpodil pributku: |
||||||||||
Виплати власникам (Dividendi) |
140 |
(1870) |
(1870) |
|||||||
Rectification in the Statutes of Capital |
150 |
1800 |
(1800) |
Закінчення table. 6.25
1 | 2 |
3 |
4 |
5 |
6th |
7th |
8 |
9 |
10 |
eleven |
|
Vidrahuvannya to reserve capital |
160 170 |
17th |
3 |
(3) (17) |
|||||||
Extras of participants: |
|||||||||||
Extras in the capital |
180 |
55880 |
(55880) |
||||||||
Погашення заборговаі з капіталу |
190 200 |
54140 |
54140 |
||||||||
Viluchenne Capital: |
|||||||||||
Vikup акцій (chastok) |
210 |
165 |
7430 |
7430 |
|||||||
Resale of purchases of shares (often) |
220 |
||||||||||
Anuljuvannya vypuplenih акцій (Frequent) |
230 |
(7430) |
7430 |
||||||||
Viluchennia in the capitals |
240 |
eleven |
|||||||||
Зменшення номінальної вартості |
250 |
||||||||||
Інші зміни в капіталі: |
|||||||||||
Write-off of unsuccessful zbits |
260 |
||||||||||
Bezkoshtovno otrimani activi |
270 280 |
12,000 |
2450 |
2450 12000 |
|||||||
Razom zmіn u kapitali |
290 |
50250 |
12,000 |
2450 |
16139.3 |
(1740) |
79099.3 |
||||
Finger on the rock |
300 |
140250 |
12,000 |
2450 |
50000 |
33679.3 |
(1740) |
236539.3 |
Керівник _____________
Head Accountant
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