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Plan rahunkіv buhgalterskogo oblіku

Rakhunok 28 "Goods"

On rahunku 28 "product" conducts Obl_k Ruhu inventory materіalnih tsіnnostey scho nadіyshli on pіdpriєmstvo s metoyu sale. Tsei rakhunok vikoristovuyut in the main zbutovі, torgovі that zagotіvelnі pіdpriєmstva i organіzatsії and takozh pіdpriєmstva Gromadska harchuvannya.

On Promyslova that іnshih virobnichih pіdpriєmstvah rakhunok 28 "Goods" zastosovuєtsya for oblіku whether yakih virobіv materіalіv, produktіv, SSMSC spetsіalno pridbanі for sale, abo todі, if vartіst materіalnih tsіnnostey scho pridbanі for komplektuvannya on Promyslova pіdpriєmstvah not vklyuchaєtsya to sobіvartostі gotovoї produktsії scho tsomu at viroblyaєtsya pіdpriєmstvі and pіdlyagaє vіdshkoduvannyu pokuptsyami okremo.

Postachalnitskі, zbutovі, torgovі pіdpriєmstva that organіzatsії on rahunku 28 "goods" are Obl_k takozh pokupnoї tari i tari Vlasnyi virobnitstva, krіm іnventarnoї tari, scho serve to virobnichih chi gospodarskih potreb i Obl_k yakoї leads to rahunku 11 "INSHI neoborotnі materіalnі assets" chi 20 "Virobnichі reserves".

Rakhunok 28 "Goods" Got takі subrahunki:

281 "Products on skladі"
282 "Products In torgіvlі"
283 "Products on komіsії"
284 "Containers pid goods"
285 "Trading natsіnka"

On subrahunkah 281 - 284 per debit vіdobrazhaєtsya zbіlshennya tovarіv їh vartostі that, for a loan - zmenshennya.

On subrahunku 281 "Products on skladі" conducts Obl_k Ruhu that nayavnostі trademark zapasіv scho znahodyatsya Wholesale at that rozpodіlchih bases, warehouses, ovocheskhovischah, freezers toscho.

On subrahunku 282 "product torgіvlі in" conducts Obl_k Ruhu that nayavnostі tovarіv scho znahodyatsya on pіdpriєmstvah rozdrіbnoї torgіvlі (in stores, yatkah, kіoskah have canteens of companies Gromadska harchuvannya toscho).

On subrahunku 283 "Products on komіsії" conducts Obl_k tovarіv, sent messages to komіsіyu for contracts that komіsії іnshimi tsivіlno law contracts, SSMSC not peredbachayut perehіd right vlasnostі on Tsey goods before payment їh vartostі. Analіtichny Obl_k leads the species tovarіv i pіdpriєmstvami (special) -komіsіonerami.

On subrahunku 284 "Tara pid goods" conducts Obl_k nayavnostі th Ruhu pid tari tari porozhnoї goods st. Torgovelnі pіdpriєmstva mozhut lead Obl_k tari for serednіmi oblіkovimi tsіnami, SSMSC vstanovlyuyutsya kerіvnitstvom pіdpriєmstva of species (GROUP) tari i tsіnami on the packaging. Rіznitsya mіzh tsіnami pridbannya i serednіmi oblіkovimi tsіnami on container vіdnositsya on subrahunok 285 "Trading natsіnka".

On subrahunku 285 "Trading natsіnka" torgovelnі, postachalnitskі that zbutovі pіdpriєmstva at vedennі oblіku tovarіv for sellin tsіnami vіdobrazhayut torgovі natsіnki for goods tobto rіznitsyu mіzh purchase that venality (rozdrіbnoyu) vartіstyu tovarіv. For credit subrahunku 285 vіdobrazhaєtsya zbіlshennya SUMI shopping natsіnok for debit - zmenshennya (write-off). Write-offs for rozrahunkami sumi torgovoї natsіnki on realіzovanі Flea vіdobrazhaєtsya for debit credit subrahunku 285 i 281 i subrahunkіv 282. In zvіtnіst vklyuchaєtsya zgornute for vsіma subrahunkami balance rahunku 28.

Rakhunok 28 "Goods" koresponduє