home Accounting, audit Books The accounting region of the budgetary institutions - Joga R.T.

The accounting region of the budgetary institutions - Joga R.T.

2.4.2. Облік грошових коштів, внутрішніх розрахунків і доходів загального фонду

For obliku nadokhozhennya budgetary koshtіv zagalnogo fund, vnutrishnyh rozraunkіv і zhodnіv chyogo fund pobabacheno soi rahunki:

• Rakhunok No. 31 "Rahunki in banks";
• Rakhunok No. 32 "Raunchy in Treasury";
• Rakhunok No. 68 "Inner roads";
• Rakhunok No. 70 "Come on the foul of the fund."

For the region of the grotesque koshtivs on streaming rahunks, they can be reckoned with in the bank establishments, the tags of the active rakhun No. 31 "Rahunki in banks", that yogo subrakhunki No. 311 "Potukhny rahunki on vidatku establish" ¹ 312 "Potochny rahunki for perekazu pіdvіdomuchim sets."

On subrakhunka No. 311, budget koshti budget, sho nadoliyshli in rozporyadzhennya RK for utriannya establish on a centralized visit to vidatki, scho perebacheni in rozdilі "Obalniy Fund kostorisu install". Tsei subrakhunok lead RK usіh steps.

On the subrakhunchu No. 312 GRK і RK ІІ steps to regulate the koshti, it is recognized for redirections to pidvidomchim establishments.

Records for the debit of the subrakhunk No. 311, and takozh for the debit and the credit of the subrakhunk No. 312, shall be drawn up on the pages of the lists of streams, which shall be seen at the line, with budgetary regulations, and at the end of the first month of the month. Prior to the submission, the documents should be submitted in advance, any documents should be drawn up on the rahuns from the bank on which the viscounts are stored. Forms of letters from these streams can be made in different places in the well-established technical premises, for example, the date of completion of the operation ; Number of the document, on the notice of a self-published note ; Number korespenduyuchogo rahunka ; Type of operation ; Symbol of statistical information to the bank .

Використовуючи вииска банку в бухгалтерії установи для записів на рахунках, необхідно пам'ятати, що в банку рахунок № 31 "Рахунки в банках" є пасивним . Unassigned in the accounting office of the Sumi budgetary koshtiv, the budgetary system has been established, and the credit for the loan is paid. Sumi at vypisks bank to be guided in that znachennі, yak smell for the bank.

For obliku ruhu grooshov koshtiv on rahunki, vikrityh in the bodies of the State Treasury, vikoristovuyutsya active rakhunok number 32 "Rahunki treasury", before yakogo vikkryvayutsya two subrakhunki - № 321 "Reestratsiny rahunki" and No. 322 "Osobovy rahunki." On subrakhunka No. 321, the budget of the budgetary koshtivs, sighted rozporyadniki koshtiv for utriannya set on the centralized entrance. On the subrakhunchu No. 322, budgetary koshti, sight of GRK і RK ІІ step for a submissive їх rozpodilu ere pererahuvannya on reestratsiny rahunki.

Rukh budgetary koshtiv on rahunkah at the bank that treasury zdіysnyuetitsya vzajmozv'yazku zі zmіnami dzherel nadegzhennya koshtiv, yakimi ¬ come to the foul of the fund.

For the region of income for the zagalnym fund and internal rozrawn kіv, yakі vinikayut in the process of vikonannya koshtorisіv mizh vyshimi rozporyadnikami koshtiv і pіdvіdomichimi їм establishments, is recognized the passive rakhunok No. 70 "Come to the fecund fund" and the subrakhan No. 681 "Intrinsic rozrawny after the penny fund" rakhunka No. 68 «Inner roses». Рахунок № 70 має two subrakhunks - № 701 "Asynvuvannya from the state budget for the waggons establish that enoshi come in", № 702 "Asigunuvannya z mіsssevogo budget for vidatku set i інші заходи". Prior to the credit of subrack units No. 701-702,

• Sumi budgetary koshtiv, scho nadіyshli to videtki, podbacheni kostorisom, zgіdno z zavitzhdenim budget;
• Sumi vyazavleny zalishkіv materіalіv і groscha u kasі, and takozh bezoplatno oderzhі materіali.

Before the debit of the QiX subrakhunkiv register:

• Sumi vidklikanikh koshtiv;
• Sumi asynguvan, scho to write off on the back of the rock on pідставі річних звітів;
• Sumy write-off shortages of materials.

The order of the written off income in kitsi rock on the result vikonannya kostorisu for the zagalnym fund rozglyadayatsya in rozdіlі "Oblіk vlasnogo kapitalu."

Subrakhun No. 681 lay in the order, the rozporyadnika koshtiv yakogo step vin zastosovuyutsya, moge buti active, pasivnym i actively-pasivnim. At the SRK subrakhunok No. 68 zavzhdi є active and recognized for the region rozraunkіv z pіdvіdomіchimi for the sums spent pererahuvannya ім із zagalnogo fund . The structure of subbranch No. 681 is shown in Fig. 2.9.

The balance of subrakhunk No. 681 in the form of rock in the form of a bag of asynguan pidvidomichih installation.

Оскільки вони повинні відзвітуватися before ГРК at раціональному використанні отриманих асигнувань відповідно to hardened кошторисів, then the balance of the vart is seen as a debitor's disease.

To the character of internal roses, to vinikayut at the process of vikonannya koshtoris, viplivye, scho sum debitovyu pouring rahunka No. 681 in the GRK mae dorivniuvaty sumy of credit zalishkiv on subrakhunks No. 681 of the ushyh pidvidomichih installation. Pid hour of storage zvedennogo balance ti bays vseemno viklyuchayutsya.

At the bottom rozporyadnikov koshtiv, yaki not maitit pidvidomchih installation, subrakhunok No. 681 passive and vikoristovuyutsya for obliku sum zagalnogo fund, otrimanih vіd vyshogo rozporyadnik kostyiv. The structure of the rahunka is unique in Fig. 2.10.

Fig. 2.9. The structure of subrakhun No. 681 in the GK

Fig. 2.10. The structure of subrakhunk No. 681 in the RK III stage

The balance of the build-up piessum stretches the rock to show off the sum of the fond fund.

At the lower rozporyadnikov koshtiv, yakі majut pідвідомчі establish, subrakhunok № 681 actively-pasivny. Він of declarations for the amount of sums collected from the detainees of the detainees of the koshtiv (pasivny subrakhunok), and for the sum of the spent pererahuvannya z zagalnogo fund pіdvіdomuchim set (ІІІ steps). The structure of this species is the same as in the active subrakhuna No. 681 in the SRC and the passive subrakhun No. 681 in the RK of the 3rd stage, then the records for the Zim subrahunq occur in accordance with the principle of active and passive cultivation.

Bookkeeping conducted in the field of budget support of budgetary koshtivs, incomes of the fictitious fund of those internal roses are given in Table. 2.6.

Наведені бухгалтерські records відображаються в щомісячних накопичвальних відомостях ф. No. 381 (budget), due to the memorial order No. 2 "Nakopichuvalna vidomist rushu grooshovyh kostyv zagalnogo fund in the organs of the State Treasury of Ukraine in the establishment of banks" (Table 2.7).

Nakopichuvalnyi vidomosti zakladayutsya okremo for kozhnym reestratsynim (especial, streamed) rahunkom establish, vidkritim in the bodies of the State Treasury of Ukraine (bank establishments). Вони побудовані за шаховою формую і за наявності кількох рахунків numbered відповідно 2-1, 2-2, 2-3 і т. Д. The records of the operations of the accumulation vіdomostі zdіysnayutsya schodenno on підставі визізі зіз реєстраційних (special, pochnchnih) рахунків із доданям до них Pidtverdzhuvalnyh dokumentov).

At the time of the automated entrance of the accounting region, the form No. 381 is published - auth. (budget).

Analitic region of otrimanii asynguan is recorded in the map of the analitic region otrimanyh asyngvan (Table 2.8). Kartka vіdkivaєtsya on rіk і ведется for codes functііональної класифікації. Records of the Ichodorimus Asyngunavi shall be posted on the pages of the agencies of the State Treasury (establish banks) in the reestra- tion, special (streamlined) rakhunkiv.

For analitic obliku asyngvan, pererakhovanyh rostoporyadnikam koshtiv nizhnogo rivnya, vikoristovuyutsya book analitichnogo obliku asinqvan, pererahovanyh pіdvіdomuchim sets. Book відкривається на рік за кожним код функціональної класифікації. The entries before the book must be submitted to the bodies of the State Treasury (set up by the bank) on the basis of special, special (streamlined) documents.

Table 2.6

BASIC ACCOUNTANTS CONDUCTED TO THE OBLIGATIONS OF THE PRICE OF THE PRIVATE FUND

MEMORIAL

For the worm

Nakopichuvalna vidomist Rukh in the organs of the State Treasury

Wikonawiec: _________________ ________________

(Posada) (підпис) (ініціали і пізвище)

Head Accountant: _________________ _______________________

(Posada) (ініціали і пізвище)

Table 2.7

ORDER number 2

2002 p.

Groshovyh kostyv zagalnogo Fund of Ukraine (bank establishments)

Having recounted: ________________ _________________ _________________

(Posada) (підпис) (ініціали і пізвище)

"___" ______________ 20 ___ r. Dodatok on ________ arkushah

Table 2.8

THE CARD OF ANALYTICAL OBLIKA OF THE DECISIONS ASYGNUVAN FOR 2002 р.

Nadyshlo asynguan

Zvorotny bik cards of the analitic region otrimanyh asyngunuv