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Plan of accounting in the accounting area

Інструкція про застосування The plan for the development of accounting, information, capitalization, zobov'azan 'and gosdar'skikh operatsіy pіdpriemstv і organizatsiy

[Мінфін] [4186] Мінфін, Order, Інструкція № 291 dated 30.11.99

CONFIRMED

On the order of the Ministry of Finance of Ukraine on November 30, 1999 No. 291

Зареєстровано в Міністерстві юстиції України21 грудня 1999 р. For N 893/4186

Інструкція про застосування The plan for the development of accounting, information, capitalization, zobov'azan 'and gosdar'skikh operatsіy pіdpriemstv і organizatsiy

I. Overhead

Tsya Іnstruktsіya vstanovlyuє priznachennya i CONDUCT OF BUSINESS rahunkіv buhgalterskogo oblіku uzagalnennya method for recording information The podvіynogo nayavnіst i ruh aktivіv, kapіtalu, zobov'yazan that Fakti fіnansovo-gospodarskoї dіyalnostі of companies, organіzatsіy that іnshih Yurydychna osіb (i krіm bankіv budgetary SET) Square od forms Vlasnostі, organіzatsіyno-legal forms і vіdіv діяльності, and takozh vidilenih on okremiy balance of fіlіy, vіddіlenі tіnіshih vіdotoblenіih pіdrozdіlіv juridichnyh osіb (dalі - підприємства). Vedennya posazalansovikh rahunkiov zdіysnyuetsya for a simple system (without zastosuvannya method podvіnogo note).

The plan for the accounting of the accounting area is the reorganization of the schemes and schemes for the re-structuring of the grubuvannia on them, in the accounting and financial departments (corre- sponding entities) in the accounting area. In gnomu for the ten-tier system, the coding (number) of the nineties of synthetic rahunkiv (first order) and subrakhuniv (rahunki in another order) is imposed. The first digit code is assigned to the class, the other is the number of the synthetic rahunku, the third is the subrahunk number. Kontirivannya dokumentov in the primary obliku, vedennya registristr bibliographic regisl zdіysnyuetsya іz zastosuvannam, shonaaimenshe, code klassu i kodu sintichnogo rahunku.

New Synthetic Rahunks can be taken off to the Plan of Foun- dations in the Ministry of Finance of Ukraine for looking at the clogs of the accounting sector of special operations.

Subrahunki vikoristovuyutsya pіdpriєmstvami, vihodyachi s potreb upravlіnnya, control analіzu th zvіtnostі that mozhut them dopovnyuvatisya introduction of novih subrahunkіv (rahunkіv two, three poryadkіv) іz zberezhennyam kodіv (nomerіv) subrahunkіv tsogo rahunkіv Plan. Conduct of business analіtichnogo oblіku that korespondentsії rahunkіv, scho will not bring in Іnstruktsії, vstanovlyuєtsya pіdpriєmstvom, vihodyachi s standards tsієї Іnstruktsії, position (standartіv) buhgalterskogo oblіku, іnshih regulatory and legal aktіv s buhgalterskogo oblіku that upravlіnskih required.

Інструкція із застосування Plan rahunkіv is spun on the safe-haven єдності відображення однорідних за змістом годарських операцій on synthetic synths and subrahunks. In the Institute, a short description of the characteristics of synthetic plastics and subrakhuns is imposed, a typical scheme for the reestra- tion of groups of information about gospodar's operations (korrespondentziya rakhunkiv in the first order).

Рахунки класів 0 - 7 - обов'язковими для всіх підприємств.

Rahunki class 9 "Vitrati dіyalnostі" lead vsіma pіdpriєmstvami, krіm sub'єktіv small pіdpriєmnitstva and takozh іnshih organіzatsіy, dіyalnіst yakih not spryamovana to conduct komertsіynoї dіyalnostі, s vіdkrittyam for Vlasnyi rіshennyam rahunkіv class 8 "for Vitrati Some of the elements."

Malі pіdpriєmstva that INSHI organіzatsії, dіyalnіst yakih not spryamovana to conduct komertsіynoї dіyalnostі, shaping can lead buhgaltersky Obl_k vitrat s vikoristannyam tіlki rahunkіv class 8 "Vitrati Some of the elements of" abo in order yaky imposed in poperednomu abzatsі.

Buhgalterskіy Obl_k on subrahunkah leads to analіtichnomu rozrіzі s vimogoyu zabezpechiti kіlkіsno-sums that yakіsnu (Brand, grade rozmіr toscho) іnformatsіyu about nayavnіst i ruh ob'єktіv buhgalterskogo oblіku on vіdpovіdnomu synthetical rahunku class 1 "Neoborotnі assets", 2 "Inventories" that 0 "Pozabalansov rahunki." Підприємства роздрібної торгівлі, що застосовуть method оцінки товарів за ціною продажу, mozhut analiticheskiy oblіk goodsіv vesti v sumovomu virazhennі.