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Buhgaltersky Obl_k in the Budget Set - Geauga RT

2.6.4. Obl_k zobov'yazan

In the Budget Set spetsifіchnimi ob'єktami oblіku Je zobov'yazannya that fіnansovі zobov'yazannya. Procedure oblіku zobov'yazan rozporyadnikіv koshtіv budget reglamentuєtsya Procedure oblіku zobov'yazan rozporyadnikіv koshtіv budget Sovereign Treasury bodies, zatverdzhenim mandates Sovereign Treasury of Ukraine od 19.10.2000 number 103 of zmіnami away (Mandate Sovereign Treasury of Ukraine od 12.10.2001 number 180).

Vіdpovіdno to Tsikh normative dokumentіv zobov'yazannya - tse vіdpovіdalnіst rozporyadnika koshtіv budget yak spozhivacha tovarіv, robіt, poslug scho vinikaє s dogovorіv (land, of order), zgіdno s yakimi vіn guilty splatiti nalezhnu scrip vikonavtsevі for Tsikh minds realіzatsії dogovorіv.

Fіnansovі zobov'yazannya - tse zobov'yazannya rozporyadnika koshtіv budget splatiti Costa for nadanі goods (Hotel) Chi INSHI іdentichnі operatsії, scho yak vinikayut naslіdok vikonannya dogovorіv (land, of order) abo vіdpovіdno to Pervin fіnansovih dokumentіv, tobto kreditorska zaborgovanіst i / abo poperednya that the advance payment.

Byudzhetnі install - rozporyadniki koshtіv toil right to take zobov'yazannya:

• in razі vikonannya koshtorisu by general fund - in the furrows koshtorisnih priznachen s look around at neobhіdnіst zabezpechiti vikonannya prіoritetnih zahodіv stream rock s budget urahuvannyam repayment zaborgovanostі passed rokіv;
• in razі vikonannya koshtorisu for spetsіalnim Fund - in the furrows koshtorisnih priznachen.

Obl_k zobov'yazan Yea, for sutі, by poperednogo second-line control of vikonannyam koshtorisu that is played with rozporyadnikami koshtіv i authorities Sovereign Treasury.

Ostannі lead Obl_k zobov'yazan i fіnansovih zobov'yazan rozporyadnikіv koshtіv on rahunkah pozabalansovogo oblіku Plan rahunkіv buhgalterskogo oblіku vikonannya sovereign that mіstsevih byudzhetіv.

Byudzhetnі place the lead in Obl_k zobov'yazan knizі oblіku asignuvan that priynyatih zobov'yazan (tab. 2.19). Book Je regіstrom operational oblіku that priznachena for reєstratsії land, ukladenih budgetary Set to whether yakіy formі, i control of vіdpovіdnіstyu priynyatih zobov'yazan budgetary asignuvannyam. Book vіdkrivaєtsya on Year on pіdstavі zatverdzhenogo koshtorisu dohodіv i vidatkіv place the zgіdno s KEKV. For cutaneous code funktsіonalnoї klasifіkatsії vіdvodyatsya okremі storіnki. The book is played with okremo by general i spetsіalnim Fund. In knizі reєstruєtsya cutaneous way to please, for naslіdkami vikonannya yakoї budgetary setups guilty bude splatiti Costa for otrimanі Hotel Chi materіalnі tsіnnostі. Pіslya kozhnoї zareєstrovanoї lands in knizі vivoditsya zalishok koshtorisnih priznachen for codes that funktsіonalnoї ekonomіchnoї klasifіkatsії have furrows yakih setups nadalі Mauger priymati zobov'yazannya. Yakscho for yakimis lands priynyatі in inline rotsі zobov'yazannya not boule povnіstyu oplachenі, stink before transferring books to the following Year.

Fіnansovі zobov'yazannya oblіkovuyutsya rozporyadnikami koshtіv budget yak kreditorska zaborgovanіst chi reєstruyutsya in vіdpovіdnih regіstrah buhgalterskogo oblіku yak poperednya second advance payment, is played with tobto analіtichny Obl_k kreditorsko-debіtorskoї zaborgovanostі.

W metoyu reєstratsії zobov'yazan in Sovereign Treasury bodies, SSMSC vinikayut in protsesі vikonannya koshtorisu dohodіv i vidatkіv, rozporyadniki koshtіv skladayut on paperovih (elek- throne) nosіyah Reєstr zobov'yazan rozporyadnikіv koshtіv budget (tab. 2.21) i Reєstr fіnansovih zobov'yazan rozporyadnikіv koshtіv budget (tab. 2.20). Before zaznachenih reєstrіv dodayutsya pervinnі document and abo їh kopії (zasvіdchenі in the prescribed manner) about vzyattya zobov'yazannya chi fіnansovogo zobov'yazannya. Okremі fіnansovі zobov'yazannya, napriklad zarobіtna board narahuvannya on zarobіtnu fee for vidatki vіdryadzhennyami, stipendії, rіznі Vidi Relief chi poperednya payment has oformlyayutsya Dovіdkoyu about sumi fіnansovih zobov'yazan (tab. 2.22). Bodies Sovereign Treasury zvіryayut podanі rozporyadnikom reєstri zobov'yazan that pіdtverdzhuvalnі documents for vіdpovіdnostі danih included to reєstrіv, that perevіryayut nayavnіst zalishkіv nevikoristanih asignuvan for vіdpovіdnimi codes funktsіonalnoї that ekonomіchnoї klasifіkatsії vidatkіv.

table 2.19

BOOK OBLІKU ASIGNUVAN TA PRIYNYATIH ZOBOV'YAZAN FOR 2002 p.

Zrazok 3 ¯ ¯ that 5-storіnok book oblіku asignuvan that priynyatih zobov'yazan

Zrazok 7, 9, 11 ¯ t i. E. Storіnok book oblіku asignuvan that priynyatih zobov'yazan to 47-¯ storіnki switching on

REЄSTR FІNANSOVIH ZOBOV'YAZAN

od "____"

Kerіvnik place the

HEAD accountant

table 2.20

ROZPORYADNIKІV KOSHTІV BUDGET

______________ 2002 roku

table 2.21

REЄSTR ZOBOV'YAZAN ROZPORYADNIKІV KOSHTІV BUDGET od "22" Bereznev 2002 roku

Kerіvnik place the

HEAD accountant

table 2.22

DOVІDKA

ABM SUMI FІNANSOVIH ZOBOV'YAZAN

Kerіvnik place the

HEAD accountant

Testi to rozdіlu 2

1.Nazvіt correctly viznachennya termіna "byudzhetnі priznachennya".

a) document Money Does vstanovlyuєtsya rozpodіl dohodіv that fіnansuvannya budget and budget asignuvan bunt rozporyadnikam koshtіv for Pevnyi perіodami rock vіdpovіdno to byudzhetnoї klasifіkatsії;

b) povnovazhennya, nadane the head rozporyadniku koshtіv, scho Got kіlkіsnі that chasovі obmezhennya that dozvolyaє nadavati byudzhetnі asignuvannya;

c) sukupnіst sovereign budget that mіstsevih byudzhetіv;

g) document pіdgotovleny rozporyadnikom budgetary koshtіv scho s mіstit Offers vіdpovіdnimi obґruntuvannyami schodo obsyagu budgetary koshtіv.

2. Nazvіt correctly viznachennya termіna "byudzhetnі asignuvannya".

a) povnovazhennya, nadane rozporyadnikovі budgetary koshtіv vіdpovіdno to budget priznachennya on vzyattya budget zobov'yazannya that zdіysnennya platezhіv іz specific metoyu in protsesі vikonannya budget;

b) sistematizovany perelіk zahodіv, spryamovanih on dosyagnennya єdinoї methylene, that zavdan, vikonannya yakih proponuє that zdіysnyuє rozporyadnik budgetary koshtіv;

c) Costa d vidatki budget for repayment of the Borg;

g) operatsії, pov'yazanі s otrimannyam budget koshtіv on minds Povernennya, platnostі that strokovostі.

3. Subrahunok 681 "Vnutrіshnі rozrahunki by general fund" nalezhit to:

a) Activity;

b) Passive;

c) Active-Passive;

g) off-balance.

4. Find our Nazvіt for yakimi rіznyatsya potochnі that reєstratsіynі rahunki.

a) the scope zastosuvannya;

b) reglamentatsіya order vіdkrittya;

c) Quantity rahunkіv;

g) Location vіdkrittya;

d) termіn dії;

e) funktsіonalne priznachennya.

5. Doberіt s pravoї column correctly viznachennya kasovih i vidatkіv factuality.

6. Doberіt s pravoї column Vidi kasovih i factuality vidatkіv code for ekonomіchnoї category of 1111 "Zarobіtna board."

7. Rahunki 80 "Vidatki zagalnogo fund" i 81 "Vidatki spetsіalnogo Fund 'balance schodo nalezhat to:

a) Activity;

b) Passive;

c) Active-Passive;

g) off-balance.

8. Before sub'єktіv zdіysnennya control over budgetary vitrachannyam koshtіv nalezhat:

a) Budgetary install;

b) organic Sovereign of the Treasury;

c) place the bankіv;

g) mіstsevі statistical body;

d) Rahunkova Chamber;

e) fіnansovі bodies;

h) vischy rozporyadnik koshtіv;

g) organic podatkovoї admіnіstratsії.

9. Doberіt in pravіy kolontsі s skin to Dali buhgalterskih filed by sound ekonomіchny zmіst.

10. Doberіt s pravoї column buhgalterskі conducted before ekonomіchnogo zmіstu gospodarskih operatsіy.

11. Find our Nazvіt byudzhetnoї klasifіkatsії vidatkіv.

a) klasifіkatsіya type of lender;

b) Ekonomichna klasifіkatsіya;

c) Software klasifіkatsіya;

g) klasifіkatsіya fіnansuvannya for type borgovogo zobov'yazannya;

d) vіdomcha klasifіkatsіya;

e) funktsіonalna klasifіkatsіya.

12. Nazvіt Vidi rahunkіv, SSMSC mozhut vіdkrivatisya budgetary Set in Sovereign Treasury bodies.

a) rozrahunkovі;

b) osobovі;

c) potochnі;

g) depozitnі;

d) reєstratsіynі;

e) zvedenі osobovі;

h) kartkovі;

g) vkladnі.

13. Nazvіt dzherela pokrittya vidatkіv budgetary set-up.

a) pozabyudzhetnі Costa;

b) depozitnі Costa;

c) Income zagalnogo Fund;

g) podatkovі nadhodzhennya;

d) Income spetsіalnogo Fund;

e) INSHI nadhodzhennya.

14. Nazvіt priznachennya Institution Osobowa (Osobowa) rahunkіv Kazakhstan of I i II rіvnya.

a) For payment vidatkіv;

b) for vidachі gotіvki;

c) for the budgetary translated koshtіv rozporyadnikam nizhchogo rіvnya;

g) for vidachі subventsіy.