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Plan of accounting in the accounting area

Рахунок 82 "Відрахування на соціальні заходи"

Rakhunok 82 "Vіdrahuvannya sotsіalnі to come in" priznacheno for uzagalnennya information The vitrati that vіdrahuvannya sotsіalnі to come in.

For the debit of rahunku 82 "Vidrahuvannya na sotsialniy zahodi" vidobrazhaetsya nalezhna suma vidrahuvan na sotsialniy zahodi, for the credit - written off for rakhunok 23 "Vibrobitvitvo" sumi vidrahuvan, yaki directly included before the vibrochnichoi sobivartosty produktsii (robot, ambassador), up to the costs of additional (pidbozhnih) Vyrobnitsv, rahunki klassu 9 - sumi vidrahuvan, scho vidnosyatsya to vibronichnyh overhead vitrates, administristrivnyh i zbutovikh vitrat, abo rahunok 79 "Finansovy results", yakshchoo pidpriemstvo not zastosovu rahunki klassu 9.

Rakhunok 82 "Vіdrahuvannya sotsіalnі to come in" Got takі subrahunki:

821 "Vidrahuvannya on pensyne zabezpechennya"
822 "Відрахування на соціальне страхування"
823 "Strahuvannya on vibadok without frostbite"
824 "on Vіdrahuvannya іndivіdualne strahuvannya"

On subrahunku 821 "Vіdrahuvannya on pensіyne zabezpechennya" conducts Obl_k vіdrahuvan on obov'yazkove Reigning pensіyne strahuvannya.

On the subrahunka 822 "Vidrahuvannya na sotsialnne strakhuvannya" is administered by the oblast vidrahuvan on obovyazykov social insurance.

On the subrakhunka 823 "Strahuvannya vivadok bezrobittya" is led oblik vidrahuvan on obovyazykov sotsialnne strakhuvannya vipadok bezrobitsya.

On the subrahunchu 824 "Vidrahuvannya na іndivіdualne inshaivannya" is conducted by the oblast vidrahuvan at the end of the insurance for the use of paedpriimstva.

Рахунок 82 "Відрахування на соціальні заходи" correspondent