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Plan of accounting in the accounting area
Рахунок 52 "Довгострокові зобов'язання за облігаціями"
Рахунок 52 "Довгострокові зобов'язання за облігаціями" is recognized for the Republic of Kazakhstan in the name of the first persons for the vipushcheniemi by the dislocations by the obsolete regions of the redemption line more than two months after the balance sheet date.
Рахунок 52 "Довгострокові зобов'язання за облігаціями" має такі Subrahuny:
521 "Зобов'язання за облігаціями"
522 "Premises for Vipuschenimi Obligacii"
523 "Discount for Vipuschenimi Obligacii"
For the loan subrahunku 521 "Zobov'yazannya for oblgatsіyami" is administered oblik borovovyh zobov'azan for nominolnoyu vartnistyu oblogatsiy, for debit - repayment of fences for rozrawnkami with governors oblgatsy.
For the loan subrahunku 522 "Premiyna for vypuschenimi oblovatsiyami" is led by the amount of premature sums of money for the issued loans, for debit - the repayment of the loans for the prepaid deposits for the regions.
For debit subrahunku 523 "Discount for vipuschenimi oblgatsyami" is carried out oblk sum of discount for vipushchenimi oblgatsyami, for credit - written off accrued sum.
Analitichny oblk dovgostrokovyh zobov'azan for oblgatsyami conducted by їх types and terms terminus.
Рахунок 52 "Довгострокові зобов'язання за облігаціями" кореспондує
For a debit with a loan: |
For a loan with a debit card: |
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thirty |
"Casa" |
thirty |
"Casa" |
31 |
"Rahunki in the banks" |
31 |
"Rahunki in the banks" |
46 |
"Neoplachenii kapital" |
44 |
"Nerozpodilenі pributki (neokritsіzbitki)" |
50 |
"Dovgostrokov Poses" |
||
52 |
"Довгострокові зобов'язання за облігаціями" |
45 |
"Visulenii kapital" |
50 |
"Dovgostrokov Poses" |
||
61 |
"It is exacting zaborgovinist for довгострострокими goats' |
52 |
"Довгострокові зобов'язання за облігаціями" |
63 |
"Roshraunki with the paternal followers" |
||
74 |
"Enoshi Dohodi" |
||
68 |
"Розрахунки за іншими операціями" |
||
95 |
"Фінансові витрати" |
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