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Plan of accounting in the accounting area
Рахунок 76 "Страхові платеі"
Рахунок 76 "Страхові платеі" is considered to be insured by insurance companies for insurances of insurance payments (insured extras, insurance premies) for insurance contracts.
For the loan rahunku 76 "Insurance payments" vіdobrazhaetsya zbіlshennya insavik insured payments, for the debit - ponennennya insurance insurant payments in the times of pre-construction pripinennya dії contract insurance.
Щомісяця рахунок 76 закривається кореспонденцієюю з субрахунком 703 "Дохід від реалізації робіт і послуг".
Рахунок 76 "Страхові платеі" 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" |
36 |
"Rozrawnki with purchases that zamovnikami" |
36 |
"Rozrawnki with purchases that zamovnikami" |
70 |
"Доходи від реалізації" |
70 |
"Доходи від реалізації" |
97 |
"Інші витрати" |
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