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Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB
4.2. Obl_k nayavnostі that Ruhu mainly zasobіv
The order in formuvannya buhgalterskomu oblіku information The osnovnі zasobi that INSHI neoborotnі materіalnі assets viznacheny P (C) BO 7 "Osnovnі zasobi".
Pіdpriєmstva mozhut samostіyno vstanovlyuvati vartіsnі kriterії predmetіv scho incoming to warehouse malotsіnnih IA (p. 5 P (S) 7 BO "Osnovnі zasobi"). However, Square od vartostі to the main warehouse zasobіv vklyuchayut grown robochem i productivity of thinness. Krіm addition to basic zasobіv vіdnosyat kapіtalnі vitrati polіpshennya s land, not pov'yazanі Zi stvorennyam sporud.
Kapіtalnі vkladennya in bagatorіchnі nasadzhennya, polіpshennya land vklyuchayut to the main warehouse in zasobіv schorіchno sumі costs scho vіdnosyatsya to priynyatih in ekspluatatsіyu Area, Square od string zakіnchennya vsogo robіt complex.
Zgіdno s P (C) BO 7 "Osnovnі zasobi" Yakscho one ob'єkt mainly zasobіv skladaєtsya s okremih Chastain have yakih rіzny lines korisnogo vikoristannya (ekspluatatsії), the cutaneous s Tsikh Chastain Mauger viznavatisya in buhgalterskomu oblіku yak okremy ob'єkt. Rows ekspluatatsії ob'єkta - tse ochіkuvany perіod hour, protyagom yakogo neoborotnі assets will vikoristovuvatisya pіdpriєmstvom abo s їh vikoristannyam bude virobleno (vikonano) ochіkuvany pіdpriєmstvom obsyag produktsії (robіt, poslug).
In buhgalterskomu oblіku that zvіtnostі іnformatsіya about osnovnі zasobi vіdobrazhayutsya on rahunku 10 "Osnovnі zasobi" yaky priznacheny for oblіku that uzagalnennya information The nayavnіst i ruh Vlasnyi abo on minds obsession fіnansovogo lіzingu ob'єktіv i orendovanih tsіlіsnih Mainova kompleksіv, vіdnesenih to the main warehouse zasobіv .
Butt. TOV "Vrozhay" pridbalo tractor MTZ-82 for 54,000 USD (vklyuchayuchi MPE); vartіst poslug motor pіdpriєmstva (ATP) s transportuvannya tractor sklala 660 UAH (vklyuchayuchi MPE); vartіst palivo, vikoristanogo for running - 90 UAH; pratsі payment (s vіdrahuvannyami) tractor, yaky obkatuvav tractor - 85 UAH; suma costs vіdryadzhennya s head іnzhenera at transportuvannі tractor pіdpriєmstvo - 40 UAH.
Korespondentsіya rahunkіv s opributkuvannya kupіvlі main zasobu - tractor, imposed at the table. 4.2.
Osoblivostі opributkuvannya (Introduction to dіyu) bagatorіchnih nasadzhen. Process priymannya-peredachі bagatorіchnih nasadzhen Got svoї osoblivostі, SSMSC vrahovuyutsya at skladannі Act priymannya bagatorіchnih nasadzhen that peredachі їh in ekspluatatsіyu (F-54). Tsey Act skladaєtsya dvіchі. Purshia act skladayut pіslya
table 4.2
Vіdobrazhennya in oblіku pridbannya main zasobu
№ p / p | Zmіst operatsії |
Korespondentsіya rahunkіv |
Amount, UAH. |
|
Dt |
KT |
|||
Vіdobrazheno vartіst MTZ-82 | ||||
1 |
Vіdobrazheno vartіst pridbanogo main zasobu suma podatkovih loan |
152 641 |
631 631 |
45000 9000 |
2 |
Vіdobrazheno scrip MPE (credit) |
641 |
631 |
10000 |
Vіdobrazheno vartіst poslug storonnoї organіzatsії s transportuvannya tractor pіdpriєmstvo: • scrip VAT excluded • scrip podatkovih loan |
152 641 |
685 685 |
550 110 |
|
3 |
Written off the running costs s tractor: • Fuel type vartіst • zarobіtna board (vklyuchayuchi vіdrahuvannya sotsіalnі to come in) traktoristovі, yaky vikonav tractor run-in |
152 152 |
203 661.65 |
90 85 |
4 |
Vіdobrazheno vitrati on vіdryadzhennya, pov'yazanі s pridbannyam tractor |
152 |
372 |
40 |
5 |
Permission ekspluatatsіyu tractor MTZ-82 |
104 |
152 |
45765 |
zakіnchennya sadіvnichih robіt, while others - pіslya dosyagnennya young nasadzhennyami ekspluatatsіynogo vіku. Tobto kapіtalnі іnvestitsії in bagatorіchnі nasadzhennya vklyuchayutsya to warehouse OZ molodі nasadzhennya yak i have schorіchno sumі schorіchnih costs zaznanih on tsі ob'єkti for the entire cob perіod s bookmarks. Pіslya zakіnchennya vsogo complex robіt molodі nasadzhennya take on Obl_k yak doroslі th otsіnyuyut vihodyachi іz sum costs tsі ob'єkti for the entire cob perіod s bookmarks.
Butt. Pіdpriєmstvom tab garden ponesenі costs of: pridbannya sadzhantsіv - 18450 UAH narahuvannya zarobіtnoї pay s vіdrahuvannyami - 12430 UAH write-downs poslug Vlasnyi vantazhnogo road transport - 3050 UAH vikoristannya malotsіnnih i shvidkoznoshuvanih predmetіv - 540 UAH write-off Fuel type on the robot traktorіv, SSMSC vikonuvali polovі robots - 850 UAH.
In nastupnі 6 rokіv cost s utrimannya young garden sklali vіdpovіdno 1640, 1380, 1250, 1250, 1250 i 960 UAH. For 6 rokіv viroschuvannya od molodih nasadzhen produktsії is gained for the amount of 980 UAH 240 UAH sklali costs on zbіr plodіv. Mandate about oblіkovu polіtiku in TOV "Niva" for oblіku bookmarks that viroschuvannya bagatorіchnih nasadzhen introduced subrahunok 156 "Bagatorіchnі nasadzhennya".
Procedure opributkuvannya bagatorіchnih nasadzhen in buhgalterskomu oblіku imposed at the table. 4.3.
table 4.3
Obl_k operatsіy іz bookmarks that viroschuvannya bagatorіchnih nasadzhen
№ p / p | Zmіst operatsії |
Korespondentsіya rahunkіv |
Amount, UAH. |
|
Dt |
KT |
|||
1 |
2 |
3 |
4 |
5 |
1 |
Retired vartіst sadzhantsіv, vitrachenih tab plum garden |
156 |
208 |
18450 |
2 |
Narahovano salary (s vіdrahuvannyami) pratsіvnikam for vikonannya robіt іz Bookmarks garden |
156 |
661, 65 |
12430 |
3 |
Written off road vehicles Hotel vantazhnogo s delivery sadzhantsіv on the field |
156 |
23 |
3050 |
4 |
Retired malotsіnnі that shvidkoznoshuvanі Objects |
156 |
22 |
540 |
5 |
Retired palivo on the robot at traktorіv vikonannі polovih robіt |
156 |
203 |
850 |
6 |
Opributkovano warehouse to OZ for zakіnchennі robіt іz bookmark molodі nasadzhennya plum garden |
1081 * |
156 |
35320 |
7 |
Retired schorіchnі vitrati s utrimannya young garden: a) Purshia Year |
156 1081 |
208, 22, 23, 661 156 |
1640 1640 |
Zakіnchennya Table. 4.3
1 | 2 |
3 |
4 |
5 |
b) Another Year c) the following protyagom troh rokіv 1250 schorіchno UAH (1250 USD + + 1250 + 1250 UAH UAH) |
156 1081 156 1081 |
208, 22, 23, 661 156 208, 22, 23, 661 156 |
1380 1380 3750 3750 |
|
8 |
Retired vitrati protyagom ostannogo rock viroschuvannya, vklyuchayuchi narahovanu payment pratsі at zbirannі produktsії od young garden |
156 |
208, 22, 23, 661, 65 |
1200 |
Fruits that Opributkovano on їh vartіst zmensheno costs of viroschuvannya nasadzhen |
27 |
156 |
980 |
|
Dootsіneno young garden |
1081 |
156 |
220 |
|
9 |
Submitted ekspluatatsіyu young fruit garden |
1082 ** |
1081 |
42310 |
* 1081 - "Molodі nasadzhennya".
** 1082 - "Bagatorіchnі nasadzhennya in ekspluatatsії".
Pіslya peredachі molodih bagatorіchnih nasadzhen in ekspluatatsіyu cost s doglyadu for dіyuchimi bagatorіchnimi nasadzhennyami oblіkovuyut on subrahunku "Roslinnitstvo" rahunka 23 "Virobnitstvo".
Kapіtalnі іnvestitsії in zemelnі dіlyanki, Nadra, lіsovі that vodnі ugіddya (melіorativnі that іrigatsіynі robots come in schodo drained zroshennya i, Robot s rozkorchuvannya teritorії for rozshirennya Area ornih land toscho) vklyuchayut to warehouse OZ schorіchno in sumі factual costs.
Obl_k pridbannya tvarin rozglyanemo on prikladі. TOV "Niva" pridbalo in lipnі tvarin in plemіnnomu tovaristvі "ear" for the main herd popovnennya korіv:
• kupіvelna vartіst tvarin - 5088 UAH (vklyuchayuchi MPE);
• Hotel Vlasnyi road vehicles tvarin s delivery at Gospodarstwa - 450 UAH;
• narahovano zarobіtnu pratsіvnikovі fee (s vіdrahuvannyami) for delivery tvarin - 80 UAH;
• Costs of vіdryadzhennya vodіya i zootehnіka - 75 UAH;
• krіm that transferred to the main herd 5 golіv velikoї rogatoї thinness pіslya otelennya, viroschenih in svoєmu pіdpriєmstvі, zagalnoyu vagoyu 20 quintals per planned sobіvartіstyu 560 UAH per 1 quintal zhivoї crowbars. In kіntsі rock held rozrahunok faktichnoї sobіvartostі zhivoї crowbars tvarin translated to the main herd, yak becoming 640 UAH per 1 quintal (div. Table. 4.4) 4.4 .Tablitsya
Obl_k operatsіy s formuvannya main herd
№ p / p | Naymenuvannya operatsії |
Korespondentsіya rahunkіv |
Amount, UAH. |
|
Dt |
KT |
|||
1 |
Opributkovano purchased tvarin |
155 641 |
631 631 |
4240 848 |
2 |
Vіdobrazheno Hotel Vlasnyi s road vehicles on delivery tvarin pіdpriєmstvo |
155 |
23 |
450 |
3 |
Narahovano salary (s vіdrahuvannyami) vodієvі for delivery tvarin |
155 |
661, 65 |
80 |
4 |
Written off costs of vіdryadzhennya vodіya that zootehnіka, pov'yazanі s pridbannyam thinness |
155 |
372 |
75 |
5 |
Opributkovano to warehouse OZ pridbanі tvarini |
107 |
155 |
4845 |
6 |
Perevedenі to the main herd telitsі, viroschenі on pіdpriєmstvі |
155 107 |
211 155 |
11200 11200 |
7 |
In kіntsі rock decommissioned kalkulyatsіynі rozbіzhnostі іz zakіnchenih operatsіy schodo formuvannya main herd |
155 107 |
211 155 |
1600 1600 |
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