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