Plan of accounting in the accounting area

Class 0. Pose-balance rahunki

Pozabalansovi rahunki are recognized for the use of information about identity and ruch:

Tsinosti, scho not nalezhat pidpriemstvu, ale timchasovo perebuvayut yogo korrostuvanni, rozporyadzhennі abo zberіgannyi ( ob'ekti operativnoi (operatsionnoi) orendi basic zabotiv, materіalnі tsinosti na vidpovdalnomu zberigannyi, pererobtsi, komіsії, montage );

Clever rights і zobov'azan pіdpriєmstva ( forcible, guarantor , zobov'yazannya tochno);

Бланків суворого обліку ;

Write down active (nestachi tsinnosty, debirts'kya zaborgovannist) for sposterezhennia for mozhnivistyu їх vіdshduvannya vinnimi characters (souvenirs).

The accounting area of ​​indications of values, cleansing of rights and zobov'azan is maintained for a simple system, for an alleged record of nadokhozhnya, vibuttya, vikoristania, sales of material values, forms of the surovoy region, utovorennya umovnih rights and zobov'azan, decommissioning of the balance of the maya vnasledok nestachi, psuvannya That debitorskoy zaborgovanosti conducted tilki on one posazalansovomu rahunku z vkazuvannam zmistu і kilkisno-vartitsnikh otkaznikov operatsii.

Commodity-material values ​​are to be appended for dogovarnyu vartistyu abo for vartnistyu, scho is shown in the priimalno-transmitting acts. Orendovany basic zasobi vіdobrazhayutsya for vartіstyu, shcho vkazana in the contracts operative (operatsionnoi) orendi. Blanks of the Suvorov Region are to be appended for the reasoning in the established order. Umovnі rights z zobov'azannya vіdobrazhayutsya for vartіstyu, vkazanenu in the documents about the guarantor zobov'yazannya.

Product-materіalnі tsіnnostі tawnnі zasobi, vartіst yakikh vіdobrazhena na pozabalansovіh rahunkakh, підлягають івенвентаризації in order, пo діє for tsіnnosty, vіdobrazhenijah on balance rahunkah vіdpііdіnogo klasu.

Рахунок 01 "Орендовані необоротні activating"

On zyomu rahunku oblnikovytsya active in viglyadі basic zashobiv, immaterial activity of those other non-active activists, but otrimani pidpriemstvom on pidstavi contractov opernytsyno lendi (leasing) , then to settle on the balance of the ordinance.

Облік отриманих в оренду активів здійснюється за виды активів.

Priynyatі in operational Orenda osnovnі zasobi i nematerіalnі assets zarahovuyutsya on pozabalansovy rakhunok 01 "Orendovanі neoborotnі assets" of the balance sheet (zalishkovoyu) i pervіsnoyu vartіstyu orendodavtsya scho zaznachaєtsya in dogovorі operatsіynoї Orenda.

Zbіlshennya zalishku rahunku 01 "Orendovanі neoborotnі assets" vіdbuvaєtsya at priynyattі on Obl_k mainly zasobіv, nematerіalnih aktivіv, that іnshih non-negotiable aktivіv scho otrimanі in operational Orenda, zmenshennya - when їh povernennі orendodavtsyu that have vipadkah Transferred zaborgovanostі before orendodavtsem for orendovanі neoborotnі assets on the balance sheet .

Analіtichny Obl_k orendovanih non-negotiable aktivіv leads the species aktivіv.