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Zvіtnіst budgetary SET - Tkachenko І.T.

Zvіt about zaborgovanіst budgetary SET for okremimi Programs

table 4.24

ZVІT PRO ZABORGOVANІST budgetary SET FOR OKREMIMI Programs

for _____________________ 200__ p.

Kerіvnik

HEAD accountant

"___" _____________________ 200__ p.

Stamp

table 4.25

ZVІT

ABM ZABORGOVANІST budgetary SET FOR OKREMIMI Programs

for _____________________ 200__ p.

Form number 7 km.1

Kerіvnik

HEAD accountant

"___" _____________________ 200__ p.

Stamp

In grafі 17 "Zalishok koshtіv on kіnets zvіtnogo perіodu - UAH" zapisuєtsya scrip zalishku koshtіv on the production rahunku on kіnets zvіtnogo rock in іnozemnіy valyutі scho pererahovana natsіonalnu in the currency of Ukraine for the exchange rate Bank of Ukraine on Natsіonalnogo zvіtnu date.

Sumi zalishkіv koshtіv in grafі 6 "Zalishok koshtіv on the cob rock zvіtnogo - UAH" that have grafі 17 "Zalishok koshtіv on kіnets zvіtnogo perіodu - UAH" vіdobrazhayutsya in vіdpovіdnih columns in row 224 "INSHI potochnі rahunki" form number 1 "Balance".

Form number 7 d is the number of 7 m "Zvіt about zaborgovanіst budgetary SET" skladaєtsya establish scho otrimuyut Costa s sovereign that / abo mіstsevih byudzhetіv on pіdstavі danih buhgalterskogo oblіku about factuality debіtorsku that kreditorsku zaborgovanіst, yak vinikla in ustanovі at vikonannі koshtorisu for zvіtny that minulі rocky i yak on kіnets zvіtnogo rock zalishilas on oblіku abo bula charged. Zvіt skladaєtsya in rozrіzі kodіv ekonomіchnoї that programnoї klasifіkatsії vidatkіv i mіstit іnformatsіyu about zaborgovanіst budgetary SET for vidatkami yak, so i for narahovanimi income.

Zvіti form number 7 is the number 7 d m skladaєtsya okremo for Costa, otrimanimi іz zagalnogo that spetsіalnogo fondіv koshtorisu.

Zvedenі zvіti skladayutsya for vsіma codes programnoї klasifіkatsії vidatkіv sovereign budget for that vsіma codes timchasovoї klasifіkatsії vidatkіv mіstsevih byudzhetіv by general i spetsіalnim byudzhetіv funds.

Zapovnennya okremih Count zvіtіv form number 7 is the number 7 d m zdіysnyuєtsya for such a procedure.

In row 010 "income" vіdobrazhaєtsya zagalna scrip scrip debіtorskoї that zagalna kreditorskoї zaborgovanostі on zvіtnu date scho vinikla at nadannі poslug. Napriklad:

• debіtorska zaborgovanіst - narahovany i neotrimany dohіd for nadanі Hotel;
• kreditorska zaborgovanіst - nadhodzhennya payment for nadanu Hotel in bіlshіy sumі, nіzh Bula narahovana.

Zaborgovanіst Revenue from vіdobrazhaєtsya zvіtnostі zagalnoyu sumoyu i do not podіlyaєtsya codes for ekonomіchnoї klasifіkatsії vidatkіv.

Row 010 zapovnyuєtsya deprivation in zvіtah for spetsіalnim Fund (for Costa, otrimanimi yak fee Hotel, SSMSC nadayutsya budgetary install vіdpovіdno to sedate zakonodavstva Ukraine).

In row 020 "Vidatki - vsogo on utrimannya Install" vіdobrazhaєtsya scrip uzagalnenoї zaborgovanostі Set behind zvіtny Year scho vinikla at vikonannі vidatkovoї Chastain koshtorisu that / abo plan vikoristannya budgetary koshtіv.

Rows 030 s "Potochnі vidatki" to 590 "Nerozpodіlenі vidatki" switching on rozshifrovuyut row 020 i vіdobrazhayut zaborgovanіst for vidatkami in rozrіzі kodіv ekonomіchnoї klasifіkatsії vidatkіv.

Row 600 "Together" skladaєtsya іz sumi ryadkіv 010 "income" is the 020 "Vidatki - vsogo on utrimannya Install".

In grafі 4 "Debіtorska zaborgovanіst - on the cob rock" induced scrip debіtorskoї zaborgovanostі established over pitched on 01.01.03, scho vіdpovіdaє danim buhgalterskogo oblіku that danim form number 1 "Balance" i number 7 d "Zvіt about zaborgovanіst budgetary SET" abo number 7 m "Zvіt about zaborgovanіst budgetary SET" rіchnogo fіnansovogo zvіtu 2002 Year.

In grafі 5 "Debіtorska zaborgovanіst - on zvіtnu date" vіdobrazhaєtsya scrip debіtorskoї zaborgovanostі place the scho at vinikla vikonannі koshtorisu for zvіtny minulі prophets that i is staying on buhgalterskomu oblіku for pitched at the date skladannya zvіtu.

In grafі 6 "Debіtorska zaborgovanіst - written off" induced debіtorskoї zaborgovanostі scrip, yak small stitched lines pozovnoї davnostі i bula charged protyagom zvіtnogo rock the order, viznachenim instructions to the Head upravlіnnya Sovereign Treasury of Ukraine "About zatverdzhennya Іnstruktsії s іnventarizatsії mainly zasobіv, nematerіalnih aktivіv, inventory materіalnih tsіnnostey, penny koshtіv i dokumentіv, rozrahunkіv that іnshih balance sheet items "od 30.10.98 number 90, in zareєstrovanim Mіnіsterstvі yustitsії Ukraine 16.11.98 for № 728/3168.

In grafі 7 "Kreditorska zaborgovanіst on the cob rock - vsogo" induced scrip kreditorskoї zaborgovanostі for pitched on 01.01.03, scho vіdpovіdaє danim buhgalterskogo oblіku that danim form number 1 "Balance" i number 7 d "Zvіt about zaborgovanіst budgetary SET" abo number 7 m "Zvіt about zaborgovanіst budgetary SET" rіchnogo fіnansovogo zvіtu for the Year.

Navedenі in grafі 7 danі povinnі vіdpovіdati danim column 6 "Kreditorska zaborgovanіst for pitched at 31.12 ____ (rock) - vsogo" "Dovіdka about zobov'yazannya (in chastinі kreditorskoї zaborgovanostі)" to poyasnyuvalnoї notes rіchnogo fіnansovogo zvіtu for the Year.

In grafі 8 "Kreditorska zaborgovanіst on the cob rock, s neї:

budget "іz zagalnoї sumi vіdobrazhaєtsya scrip kreditorskoї zaborgovanostі place the scho vinikla through nedootrimanі asignuvannya in minulі prophets.

In grafі 9 "Kreditorska zaborgovanіst on the cob rock, s neї:

off-budget "іz zagalnoї sumi vіdobrazhaєtsya scrip kreditorskoї zaborgovanostі place the scho vinikla in zv'yazku s uzyattyam rozporyadnikami budgetary koshtіv zobov'yazan Ponad koshtorisnі priznachennya.

In grafі 10 "Kreditorska zaborgovanіst on the cob rock, s neї:

іnsha "іz zagalnoї sumi induced scrip kreditorskoї zaborgovanostі scho vinikla to 01.01.01 i zalishilasya nesplachenoyu for pitched on 01.01.03.

Navedenі in columns 8, 9, 10 sumi povinnі vіdpovіdati vіdpovіdnim danim on kіnets zvіtnogo perіodu induced in Dovіdtsі about zobov'yazannya (in chastinі kreditorskoї zaborgovanostі) to poyasnyuvalnoї notes rіchnogo fіnansovogo zvіtu passed for Year.

In razі Venue of koriguvannya sum byudzhetnoї that nebyudzhetnoї zaborgovanostі Explanations about zmіni suggestive in poyasnyuvalnіy zapistsі to rіchnogo zvіtu.

In grafі 11 "Kreditorska zaborgovanіst zvіtnu to date - vsogo" vіdobrazhaєtsya scrip kreditorskoї zaborgovanostі scho vinikla at vikonannі koshtorisu for zvіtny minulі prophets that i is staying on buhgalterskomu oblіku for pitched at the date skladannya zvіtu.

In grafі 12 "Kreditorska zaborgovanіst on zvіtnu date s neї: Budget" іz zagalnoї sumi induced kreditorskoї zaborgovanostі scrip, yak utvorilasya through nedootrimannya asignuvannya have passed the Budget perіodah i zvіtnomu perіodі.

In grafі 13 "Kreditorska zaborgovanіst on zvіtnu date s neї: off-budget" іz zagalnoї sumi induced kreditorskoї zaborgovanostі scrip, yak utvorilas in zv'yazku s uzyattyam rozporyadnikami budgetary koshtіv zobov'yazan without vіdpovіdnih budgetary asignuvan abo s perevischennyam povnovazhen, vstanovlenih Budget Code of Ukraine , the Law of Ukraine about Ukraine Reigning budget on vіdpovіdny Year that rіshennyam about mіstsevy budget.

In grafі 14 "Kreditorska zaborgovanіst on zvіtnu date s neї: іnsha" іz zagalnoї sumi induced scrip kreditorskoї zaborgovanostі scho vinikla to 01.01.01 i zalishilasya nesplachenoyu for pitched on zvіtnu date.

In grafі 15 "Kreditorska zaborgovanіst on zvіtnu date - charged" induced scrip kreditorskoї zaborgovanostі scho small stitched lines pozovnoї davnostі i yak bula charged protyagom zvіtnogo rock the order, viznachenim instructions to the Sovereign Treasury of Ukraine "About zatverdzhennya procedure for charging kreditorskoї zaborgovanostі budgetary SET, strings pozovnoї davnostі yakoї minuv "od 08.05.01 number 73, in zareєstrovanim Mіnіsterstvі yustitsії Ukraine 29.05.01 for № 458/5649.

In grafі 16 "Kreditorska zaborgovanіst zvіtnu to date - stitched" іz zagalnoї sumi kreditorskoї zaborgovanostі place the scho at vinikla vikonannі koshtorisu for zvіtny minulі prophets that i is staying on buhgalterskomu oblіku for pitched at the date skladannya zvіtu, utochnyuєtsya scrip zaborgovanostі s stitched termіnom payment.

In grafі 17 "Kreditorska zaborgovanіst on zvіtnu date - termіn Pay yakoї not come" іz zagalnoї sumi kreditorskoї zaborgovanostі place the scho vinikla at vikonannі koshtorisu i is staying on buhgalterskomu oblіku over pitched on the date skladannya zvіtu, utochnyuєtsya scrip zaborgovanostі, termіn Pay yakoї not come. Yakscho asignuvannya from budget perіodі vidіlenі in Povny obsyazі, the sumi kreditorskoї zaborgovanostі in zaznachenіy grafі not guilty Buti.

Before form number 7 is the number 7 d m vklyuchaєtsya zaborgovanіst of Sumy shortages i kradіzhok koshtіv that materіalnih tsіnnostey, zbitkіv for psuvannya materіalnih tsіnnostey, vіdnesenih on rakhunok vinnih osіb, that for іnshimi Sumy, scho pіdlyagayut utrimannyu in the prescribed manner. Tsya zaborgovanіst vіdobrazhaєtsya for Tim code ekonomіchnoї klasifіkatsії vidatkіv for Yakima Won bula held at vikonannі koshtorisu (pridbano materіalnі tsіnnostі, otrimana gotіvka toscho in a jar). Sumi takoї zaborgovanostі vіdobrazhayutsya in grafі 11.

Usі operatsії byudzhetnoї install (in addition chislі zaborgovanіst), scho vinikli for vidatkami not peredbachenimi koshtorisom byudzhetnoї Set (napriklad, zaborgovanіst for viplatoyu Relief i kompensatsіy gromadyanam, SSMSC postrazhdali vnaslіdok Chornobilskoї catastrophe for vnutrіvіdomchimi rozrahunkami s tsentralіzovanogo postachannya materіalnih tsіnnostey) in zvіtah form number 2 etc., № 2 m about otrimannya i vikoristannya asignuvan іz zagalnogo Fund, № 4 d, № 4 m about nadhodzhennya i vikoristannya koshtіv spetsіalnogo fund, number 7 d, number of 7 m "Zvіt about zaborgovanіst budgetary SET" is the form number 8 d, number 8 m "Zvіt about fіnansovі zobov'yazannya budgetary SET" is not vіdobrazhayutsya.

Zvіti forms for number 7 is the number 7 A.1 M.1 "Zvіt about zaborgovanіst budgetary SET for okremimi programa" skladayutsya of Sumy zaborgovanostі Set behind zvіtny Year scho vinikla at vikonannі koshtorisu for zvіtny that minulі prophets of okremimi Programs, codes timchasovoї klasifіkatsії vidatkіv mіstsevih byudzhetіv, peredbachenimi Reigning byudzhetі in Ukraine (for pridbanі that vіdpuschenі materіalnі tsіnnostі for nadanі pіlgovі dovgotermіnovі loans toscho). Tsya zaborgovanіst not pov'yazana s vidatkami install on її utrimannya.

At number 7 forms E.1 i M.1 number 7 in a row 010 "income" vіdobrazhayutsya zagalna scrip scrip debіtorskoї that zagalna kreditorskoї zaborgovanostі on zvіtnu date scho vinikla at nadannі poslug.

Napriklad:

• debіtorska zaborgovanіst - narahovany i neotrimany dohіd for nadanі Hotel;
• kreditorska zaborgovanіst - nadhodzhennya payment for nadanu Hotel in bіlshіy sumі, nіzh Bula narahovana.

At number 7 formі d.1 in rows 030, 040, 050, 060 vіdobrazhaєtsya scrip zaborgovanostі Set behind zvіtny Year scho vinikla at vikonannі vidatkovoї Chastain koshtorisu for okremimi Programs, peredbachenimi in Reigning byudzhetі.

At number 7 formі M.1 in rows 030, 040, 050, 060 vіdobrazhaєtsya scrip zaborgovanostі Set behind zvіtny Year scho vinikla at vikonannі vidatkovoї Chastain koshtorisu for okremimi codes timchasovoї klasifіkatsії vidatkіv mіstsevih byudzhetіv.

Form number 8 d i m number 8 "Zvіt about fіnansovі zobov'yazannya budgetary SET" skladaєtsya vsіma establish scho otrimuyut Costa zagalnogo that spetsіalnogo fondіv (krіm Vlasnyi nadhodzhen) Sovereign is the mіstsevogo byudzhetіv Ukraine. Zvіt skladaєtsya for cutaneous Programs at rozrіzі kodіv ekonomіchnoї klasifіkatsії vidatkіv.

Zapovnennya okremih Count zvіtіv form number 8 d is the number of 8 m zdіysnyuєtsya for this procedure.

In grafі 4 "Zareєstrovanі zobov'yazannya for kіnets pitched in rock 'vіdobrazhayutsya nesplachenі fіnansovі zobov'yazannya (rahunki invoice, acti vikonanih robіt toscho) zareєstrovanі in organs Sovereign Treasury of Ukraine passed in Rokach.

Danі column 4 povinnі vіdpovіdati danim Box 11 "Zobov'yazannya on zvіtnu zareєstrovanі date - vsogo" rіchnoї form № 8 d "Zvіt about fіnansovі zobov'yazannya budgetary SET" abo number 8 m "Zvіt about fіnansovі zobov'yazannya budgetary SET". Danі column 4 dovіdkovo suggestive.

In grafі 5 "Koshtorisnі priznachennya s urahuvannyam for Change" vіdobrazhaєtsya rіchna scrip planned asignuvannya zagalnogo that spetsіalnogo fondіv sovereign that mіstsevih byudzhetіv.

In grafі 6 "Otrimanі asignuvannya" vіdobrazhaєtsya scrip koshtіv zagalnogo that spetsіalnogo fondіv sovereign that mіstsevih byudzhetіv in rozrіzі kodіv ekonomіchnoї klasifіkatsії vidatkіv, yak factuality nadіyshla to place the іm'ya, mіnus scrip koshtіv, scho boule not vikoristanі that pererahovanі to budget.