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Audit - Usach B.F.

10.8. AUDIT OPERATIVE BY SMALL SCIENTIFIC AND SHVIDKOZNOSHUVANIY OBJECTS (MShP)

Рахунок 22 "Малоцінні та швидкозношувані предмети" (МШП) is acknowledged for the oblast і узагальнення інформації about наявність та рух МШП, що належать підприємству та that warehouses reserve. Prior to the ISCP, you can lay down a notation, but you should not be embroidered with a stretch not more than one rock of a normal operational cycle, yakshcho vin bylshy one rock, zokrema: engineering, gospodar's inventory, special equipment, spetsialniy odag dovsch.

For the debit, rahunka 22 "MShP" vіdobrazhayutsya for the initial wardship придбані (отримані) або виготовлені MShP, for the loan - for the oblast wіthіng іnshop MShP ekspluotatsіyu і retaliants on рахунки обліку витрат, а and takozh reckon nestach i vtrat vіd psuvannya of such subjects.

When it is turned into a warehouse for the operation of the MShP, the appendages for the subordinate vicarities, the stinks of the rakhunka 22 "MShP" are debated with the credit of rakhunka 71 "The First Operational Dohid." Analitic region of MShP is conducted for types of subjects for one-group groups.

The auditor is especially respectful of the zverta on the registration of the MShP for specific individuals in the worlds of zberiganna and vicaristan, on the validity of all types of goods (pharmacies, prikriplennyam zhetononyv, prostavlennamu stampas tochno), properly decorated with the original documents of the rushes MShP. Potim pass before perivirki dayi zdіysnenih operatsi shodo ruhu okremih subjectov. Slid vstanoviti, chi nem means of MSHP basic zasobiv. Viyavlyayut ponadnormativnyi reserve MShP, scho dovgy hour not mali Ruhu.

Introduce vipadki pre-chasovye zameni spetsodjaguu і spetsvzut-tja, їх cause внаслідок використання МШП not for the recognition of new items of new objects in time, but in the booze in the exploitation.

Restelniy perevyrtsi pidlyagayut act on the decommissioning of MShP. У комісії зі списання MShP повинні брати участь фахівці, the act is hardened by the keeper. On the subject of a write-off of the MSPP, the document is written, but it is not given to the zhelvania at the meta-rubruht, but to the scrap of wine, and the bag is to be crocheted for the winery.