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Encyclopedia of accounting - Grachev RE
Section II Part 1
|
Encyclopedia of accounting - Grachev RE Section II Part 1
 |
Grachev RE Encyclopedia of accounting. - K .: Galician Contracts, 2004. - 832 p. The book contains all the information on your accounts (in the context of sub-accounts) of accounting. Without attention, not by any sub-account, each of them carefully chosen sample of correspondence, the author provides an interpretation. Much attention is paid to the accounting aspects of each business transaction, for each activity, considered tax account. The peculiarities of filling the financial statements: balance sheet, income statement, cash flow statement and shareholders' equity. The book also contains all the necessary for the practicing accountant regulations: Law on Accounting Instruction on the application of the chart of accounts and twenty-seven national standards. |
CONTENT
SECTION 2. The business transactions in the wiring
of Major MEANS
Collection and disposal of fixed assets under the terms of a monetary payment
Receipt of fixed assets
Purchase of fixed object without incurring additional costs
Acquisition of fixed assets for the funds received on credit
Acquisition of fixed assets of the funds received as a loan in the usual way
Acquisition of fixed assets through reporting entities
Acquisition by accountable persons of the fixed assets, which does not require additional work for its commissioning
Acquisition by accountable persons of the fixed assets, required before commissioning, installation and commissioning
Acquisition of fixed assets through an accountable person, provided he or she is accountable only for the fact of the payment provider
Construction of fixed assets
- Contracting of capital construction
- The economic way of capital construction
- Capital construction by means of target financing
Disposal of fixed assets
Sale of buildings and structures on the conditions of the subsequent payment
Sale of buildings and structures on the terms of the advance payment
For sale, put them into operation
Gratuitous receipts and gratuitous disposal of the OS
Gratuitous receipts OS
The general scheme of the posting on the reflection of gratuitous acquisition of fixed assets operations
Gratuitous disposal OS
The general scheme of accounting entries on reflection operations donation of fixed assets
Reconstruction, modernization and repair of fixed assets
Improved as the reconstruction and modernization of fixed assets. Repair as the restoration of the original resource object
Modernization and repair of machinery and equipment. economic method
Modernization and repair of machinery and equipment. Contracting
Property, plant and equipment as a contribution to the charter capital
Adding founder - natural person ready for operation of the authorized capital of the company
Adding to the founder - a natural person is not ready for operation of the facilities (capital investment) in the authorized capital of the company
Adding fixed assets and capital investments, a legal entity - the founder of the charter capital of other legal entity - issuer of corporate rights
Disposal of operating facilities in connection with the retirement of the participant, and the return of its share in the authorized capital
Return exited participant's share in the authorized capital in the form of introduced them to the OS object
Return exited participant's share in the authorized capital in the form of an object made by him (in the case of the preparation of this object to the operation carried out by the enterprise)
Return exited participant's share in the authorized capital in the form of introduced them to the OS object (if in use the object is improved by the enterprise)
Collection and disposal of fixed assets by way of barter
The exchange of similar assets
Exchange of property, plant and equipment recognized similar assets
The exchange of dissimilar assets
Disposal of fixed assets in connection with the liquidation of the object
Elimination of the building in circumstances beyond the control of tax payer
The elimination of a building on the independent decision of the taxpayer
Liquidation of machinery, equipment in circumstances beyond the control of the taxpayer
Liquidation of machinery, equipment for the independent decision of the taxpayer
The elimination of a fixed asset in connection with the application of irreparable damage to the further compensation from the perpetrator
Rent of fixed assets (leasing)
Finance leases (financial leasing)
Accounting for the lessee
Accounting for the lessor
Operating (operational) lease
Accounting for tenant
Accounting for the lessor
Revaluation of fixed assets
Reassessment of the fixed assets in the absence of previous revaluations
Price reductions of the fixed assets in the absence of previous revaluations
Reassessment of the fixed assets previously depreciated
Price reductions of the fixed assets previously dootsenennogo
Reflecting the results of the fixed assets inventory
Posting detected surplus
Reflection shortages
OTHER tangible assets
library collections
Buying prints by bank transfer
Purchase prints for cash through the reporting entities
Making its own copies of the print media by copying the original
Free acquisition of publications in order to replenish the library fund
Obtaining copies of prints from the founder of the enterprise to repay its outstanding contributions to the charter capital
Selling copies of the library fund of the enterprise for cash, carried out simultaneously with the transmission of copies of the buyer
Free copies of the transfer from the library collection companies to other entities
Low-value tangible assets
Acquisition MNMA by bank transfer
Acquisition MNMA cash through the reporting entities
Free acquisition MNMA
Sale MNMA, which charged one hundred percent depreciation
Sale MNMA, which accrued depreciation method "50 + 50"
Free disposal MNMA
Temporary structures not title
Erection of temporary (non-title) structures in relation to the conduct of capital construction economic way
Repair time (non-title) structures erected in connection with the conduct of the economic way of capital construction
Parse (dismantling) nontitular temporary facilities after completion of construction, for which this vehicle was built
returnable container
Acquisition of inventory packaging by wire transfer
The acquisition of the inventory of containers for cash through the reporting entities
Free acquisition of inventory packaging
Making an inventory of container companies own forces
Making an inventory of containers under the order of the enterprise
Sale inventory of container, which has been in operation and the residual value of which reached the liquidation
rental Items
Purchase of goods in order to replenish the fund rolling
Free transfer of rental items to other entities
Provision of rental services to the population
Intangible assets and goodwill
Rights to use natural resources
Obtaining the right to subsoil use for storage of natural gas
Obtaining mineral rights for the purpose of development (mining)
Rights to use the property
Obtaining the rights to operate the highway segment
Obtaining the rights to use property
Rights to Marks for Goods and Services
Acquisition of rights to use the trademark of another entity
Registration of rights to use his own trademark
Rights of industrial property
Create an intangible object of industrial property
The acquisition of a permit for the use of ITNs in the patent owner by signing a license agreement
The acquisition of property rights to the OIC
For industrial property rights group
Exchange permissions for the use of plant varieties from patent owner by signing licensing agreements
Copyright and related rights
The acquisition of the rights to reproduce or use the author's intellectual (creative) activities of the product
Disposals of intangible assets due to the impossibility of its further use due to the loss of their ability to generate economic benefits (elimination)
Goodwill. Negative goodwill
association of enterprises
Enterprise Purchase and sale
Goodwill
Company Balance - the object of sale
The balance of the enterprise-buyer prior to the merger
Buying the company at a price higher than the book value of its assets and liabilities
The balance of the enterprise-buyer after joining the purchased property
Negative goodwill
Sale of the company, provided that the sale price is below the enterprise value of its net assets
Buying companies at a price below book valuation of its assets and liabilities
The balance of the buyer of the enterprise after the merger assets of the acquired entity
Goodwill is recognized in the consolidated balance sheet
STOCKS and work in progress
Assessment of disposal of stocks
1. The evaluation method identified by the appropriate unit cost
2. The method of estimation based on weighted average cost
3. The valuation method FIFO
4. The method of LIFO valuation
5. The normative method of accounting for inventory disposal
6. The evaluation method for the disposal of stocks sale prices
Inventories, work in progress and finished goods
Raw materials
Business transactions with raw materials and materials (from acquisition to implementation)
Calculation of material component in the initial cost of inventory at every stage of active transformation
Unfinished production
WIP Inventory
Finished products
Marriage in the manufacture of
Semi-finished products of own production
Purchased semi-finished products and components
Materials transferred in processing
Fuel and spare parts
Purchase of fuels and lubricants
Write-off of fuel and lubricants
Spare parts
Accounting for spare parts obtained from the manufacturer for warranty service
Accounting for spare parts to be debited for repair to order, the warranty repair and the non-profit
Features of accounting reusable parts
Containers and packing materials
With packaging operations
Business transactions with packaging and packing materials
Acceptance of glass containers from the public
Stocks in agriculture
Materials for agricultural purposes
Production of agricultural production
Animals in growing and fattening
Determination of cost
Construction Materials
Certain operations with stocks
Acquisition of stock by bank transfer
Purchasing stocks through reporting entities
Free admission stocks
Free disposal of inventories
The use of goods and materials purchased for production purposes on non-production
The loss, shortage
Identification of shortages
Losses and expenses
Reflection losses incurred by the buyer for transportation of goods and materials purchased, provided that the offender is not identified
Reflection losses incurred by the buyer for transportation of goods and materials purchased under the condition that the person found guilty
Shortage of the fault of the supplier
Shortage discovered as a result of inventory
Reflection loss reserves as a result of extraordinary events
of Major MEANS
Collection and disposal of fixed assets under the terms of a monetary payment
Receipt of fixed assets
Purchase of fixed object without incurring additional costs
Acquisition of fixed assets for the funds received on credit
Acquisition of fixed assets of the funds received as a loan in the usual way
Acquisition of fixed assets through reporting entities
Acquisition by accountable persons of the fixed assets, which does not require additional work for its commissioning
Acquisition by accountable persons of the fixed assets, required before commissioning, installation and commissioning
Acquisition of fixed assets through an accountable person, provided he or she is accountable only for the fact of the payment provider
Construction of fixed assets
- Contracting of capital construction
- The economic way of capital construction
- Capital construction by means of target financing
Disposal of fixed assets
Sale of buildings and structures on the conditions of the subsequent payment
Sale of buildings and structures on the terms of the advance payment
For sale, put them into operation
Gratuitous receipts and gratuitous disposal of the OS
Gratuitous receipts OS
The general scheme of the posting on the reflection of gratuitous acquisition of fixed assets operations
Gratuitous disposal OS
The general scheme of accounting entries on reflection operations donation of fixed assets
Reconstruction, modernization and repair of fixed assets
Improved as the reconstruction and modernization of fixed assets. Repair as the restoration of the original resource object
Modernization and repair of machinery and equipment. economic method
Modernization and repair of machinery and equipment. Contracting
Property, plant and equipment as a contribution to the charter capital
Adding founder - natural person ready for operation of the authorized capital of the company
Adding to the founder - a natural person is not ready for operation of the facilities (capital investment) in the authorized capital of the company
Adding fixed assets and capital investments, a legal entity - the founder of the charter capital of other legal entity - issuer of corporate rights
Disposal of operating facilities in connection with the retirement of the participant, and the return of its share in the authorized capital
Return exited participant's share in the authorized capital in the form of introduced them to the OS object
Return exited participant's share in the authorized capital in the form of an object made by him (in the case of the preparation of this object to the operation carried out by the enterprise)
Return exited participant's share in the authorized capital in the form of introduced them to the OS object (if in use the object is improved by the enterprise)
Collection and disposal of fixed assets by way of barter
The exchange of similar assets
Exchange of property, plant and equipment recognized similar assets
The exchange of dissimilar assets
Disposal of fixed assets in connection with the liquidation of the object
Elimination of the building in circumstances beyond the control of tax payer
The elimination of a building on the independent decision of the taxpayer
Liquidation of machinery, equipment in circumstances beyond the control of the taxpayer
Liquidation of machinery, equipment for the independent decision of the taxpayer
The elimination of a fixed asset in connection with the application of irreparable damage to the further compensation from the perpetrator
Rent of fixed assets (leasing)
Finance leases (financial leasing)
Accounting for the lessee
Accounting for the lessor
Operating (operational) lease
Accounting for tenant
Accounting for the lessor
Revaluation of fixed assets
Reassessment of the fixed assets in the absence of previous revaluations
Price reductions of the fixed assets in the absence of previous revaluations
Reassessment of the fixed assets previously depreciated
Price reductions of the fixed assets previously dootsenennogo
Reflecting the results of the fixed assets inventory
Posting detected surplus
Reflection shortages
OTHER tangible assets
library collections
Buying prints by bank transfer
Purchase prints for cash through the reporting entities
Making its own copies of the print media by copying the original
Free acquisition of publications in order to replenish the library fund
Obtaining copies of prints from the founder of the enterprise to repay its outstanding contributions to the charter capital
Selling copies of the library fund of the enterprise for cash, carried out simultaneously with the transmission of copies of the buyer
Free copies of the transfer from the library collection companies to other entities
Low-value tangible assets
Acquisition MNMA by bank transfer
Acquisition MNMA cash through the reporting entities
Free acquisition MNMA
Sale MNMA, which charged one hundred percent depreciation
Sale MNMA, which accrued depreciation method "50 + 50"
Free disposal MNMA
Temporary structures not title
Erection of temporary (non-title) structures in relation to the conduct of capital construction economic way
Repair time (non-title) structures erected in connection with the conduct of the economic way of capital construction
Parse (dismantling) nontitular temporary facilities after completion of construction, for which this vehicle was built
returnable container
Acquisition of inventory packaging by wire transfer
The acquisition of the inventory of containers for cash through the reporting entities
Free acquisition of inventory packaging
Making an inventory of container companies own forces
Making an inventory of containers under the order of the enterprise
Sale inventory of container, which has been in operation and the residual value of which reached the liquidation
rental Items
Purchase of goods in order to replenish the fund rolling
Free transfer of rental items to other entities
Provision of rental services to the population
Intangible assets and goodwill
Rights to use natural resources
Obtaining the right to subsoil use for storage of natural gas
Obtaining mineral rights for the purpose of development (mining)
Rights to use the property
Obtaining the rights to operate the highway segment
Obtaining the rights to use property
Rights to Marks for Goods and Services
Acquisition of rights to use the trademark of another entity
Registration of rights to use his own trademark
Rights of industrial property
Create an intangible object of industrial property
The acquisition of a permit for the use of ITNs in the patent owner by signing a license agreement
The acquisition of property rights to the OIC
For industrial property rights group
Exchange permissions for the use of plant varieties from patent owner by signing licensing agreements
Copyright and related rights
The acquisition of the rights to reproduce or use the author's intellectual (creative) activities of the product
Disposals of intangible assets due to the impossibility of its further use due to the loss of their ability to generate economic benefits (elimination)
Goodwill. Negative goodwill
association of enterprises
Enterprise Purchase and sale
Goodwill
Company Balance - the object of sale
The balance of the enterprise-buyer prior to the merger
Buying the company at a price higher than the book value of its assets and liabilities
The balance of the enterprise-buyer after joining the purchased property
Negative goodwill
Sale of the company, provided that the sale price is below the enterprise value of its net assets
Buying companies at a price below book valuation of its assets and liabilities
The balance of the buyer of the enterprise after the merger assets of the acquired entity
Goodwill is recognized in the consolidated balance sheet
STOCKS and work in progress
Assessment of disposal of stocks
1. The evaluation method identified by the appropriate unit cost
2. The method of estimation based on weighted average cost
3. The valuation method FIFO
4. The method of LIFO valuation
5. The normative method of accounting for inventory disposal
6. The evaluation method for the disposal of stocks sale prices
Inventories, work in progress and finished goods
Raw materials
Business transactions with raw materials and materials (from acquisition to implementation)
Calculation of material component in the initial cost of inventory at every stage of active transformation
Unfinished production
WIP Inventory
Finished products
Marriage in the manufacture of
Semi-finished products of own production
Purchased semi-finished products and components
Materials transferred in processing
Fuel and spare parts
Purchase of fuels and lubricants
Write-off of fuel and lubricants
Spare parts
Accounting for spare parts obtained from the manufacturer for warranty service
Accounting for spare parts to be debited for repair to order, the warranty repair and the non-profit
Features of accounting reusable parts
Containers and packing materials
With packaging operations
Business transactions with packaging and packing materials
Acceptance of glass containers from the public
Stocks in agriculture
Materials for agricultural purposes
Production of agricultural production
Animals in growing and fattening
Determination of cost
Construction Materials
Certain operations with stocks
Acquisition of stock by bank transfer
Purchasing stocks through reporting entities
Free admission stocks
Free disposal of inventories
The use of goods and materials purchased for production purposes on non-production
The loss, shortage
Identification of shortages
Losses and expenses
Reflection losses incurred by the buyer for transportation of goods and materials purchased, provided that the offender is not identified
Reflection losses incurred by the buyer for transportation of goods and materials purchased under the condition that the person found guilty
Shortage of the fault of the supplier
Shortage discovered as a result of inventory
Reflection loss reserves as a result of extraordinary events
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