home Accounting, auditing books Buhgaltersky Obl_k in the Budget Set - Geauga RT

Buhgaltersky Obl_k in the Budget Set - Geauga RT

3.4. Obl_k іnshih koshtіv

Vіdpovіdno to about zastosuvannya Plan rahunkіv buhgalterskogo oblіku budgetary SET ruh i nayavnіst koshtіv scho mіstyatsya in the letter of credit, a checkbook, paid coupons for gasoline, fuel oil, harchuvannya, putіvkah to budinkіv vіdpochinku, sanatorіїv, camp sites, have povіdomlennyah on poshtovі perekazi, Poshtova stamps i stamps derzhmita in oblіgatsіyah pozik, in forms of labor knizhok i vkladishah to them that іnshih penny documents oblіkovuyutsya on rahunku number 33 "INSHI Costa."

Tsei rakhunok i podіlyaєtsya Activity on Vier subrahunki:

№ 331 "Groshovі document in natsіonalnіy valyutі";

№ 332 "Groshovі document in іnozemnіy valyutі";

№ 333 "Groshovі document in dorozі in natsіonalnіy valyutі";

№ 334 "Groshovі document in dorozі in іnozemnіy valyutі".

Penny documents vvazhayutsya document scho perebuvayut in kasі install. Priya to kasi kasi s th vidacha penny dokumentіv oformlyayutsya vіdpovіdno pributkovimi that vidatkovimi kasovimi orders on yakih stamped "stock" abo robitsya Taqiy samy napis od hands Cervone chornilom. Obl_k Tsikh operatsіy is played with okremo od Penny koshtіv. Pributkovі that vidatkovі fondovі orders reєstruyutsya in zhurnalі reєstratsії pributkovih i vidatkovih kasovih dokumentіv on okremih storіnkah.

Rozglyanemo dokladnіshe Obl_k operatsіy for Rukh penny dokumentіv in natsіonalnіy valyutі.

Akreditivna form rozrahunkіv zastosovuєtsya s metoyu garantuvannya platezhіv postachalnikovі. Sutnіst tsієї FORMS polyagaє in fact scho paysite doruchaє svoєmu bankovі spend platіzh for mіstsem perebuvannya postachalnika. Minds is the order of carrying out of the letter of credit rozrahunkіv peredbachayutsya in dogovorі mіzh oderzhuvachem payment that zayavnikom letter of credit. Procedure vikonannya bezgotіvkovih rozrahunkіv for akreditivnoyu Form memo rozglyanuto in pіdrozd. 3.1.

Sumi koshtіv for the letter of credit on oblіkovuyutsya subrahunku number 331 i vіdobrazhayutsya in oblіku such buhgalterskimi records:

On the bag vistavlenogo letter of credit:

Debit subrahunka number 331 Credit subrahunkіv number 313, 323

At Sumi vikoristanih akreditivіv:

Debit rahunkіv number 10, 20, 23 Credit subrahunka number 331

Nevikoristanі sumi akreditivіv zarahovuyutsya on bankіvskі rahunki. Analіtichny Obl_k is played with okremo for cutaneous vіdkritim letter of credit on kartka f. Number 292a.

Okremy kind of penny dokumentіv stanovlyat lіmіtovanі chekovі books on yakih oblіkovuyutsya deponovanі sumi for rozrahunkіv for otrimanі inventory materіalnі tsіnnostі, Realized works th nadanі Hotel. Deponovanі sumi for lіmіtovanimi checkbook vistupayut kasovimi vidatkami place the code for vіdpovіdnim programnoї that ekonomіchnoї klasifіkatsіy vidatkіv. Sumi nevikoristanogo lіmіtu chekovoї books pid hour zarahuvannya on bankіvskі rahunki vіdobrazhayutsya in oblіku yak vіdnovlennya kasovih vidatkіv for vіdpovіdnimi software klasifіkatsіyami vidatkіv.

Analіtichny Obl_k operatsіy Ruhu koshtіv for lіmіtovanoyu checkbook zdіysnyuєtsya in nakopichuvalnіy vіdomostі f. Number 323 (memorіalny order number 4). Entries for cutaneous vikonuyutsya platіzhnim doruchennyam, rahunkom, check in mіru zdіysnennya operatsії, ale yak pіznіsh not the following day pіslya nadhodzhennya dokumentіv to buhgalterії. On the cob skin mіsyatsya s nakopichuvalnoї vіdomostі passed for mіsyats be entered zalishok nevikoristanogo lіmіtu mіsyatsya on the cob. For debit subrahunka vіdobrazhayutsya deponovanі sumi for lіmіtovanimi checkbook. Splachenі sumi for checks for pridbanі materіalnі tsіnnostі chi Realized works, nadanі Hotel holding up to the loan. According zakіnchennі mіsyatsya pіdrahovuєtsya pіdsumok i vivoditsya zalishok nevikoristanogo lіmіtu.

Pridbannya install talonіv on pal, Poshtova brands, brands derzhmita vіdobrazhaєtsya in oblіku for debit subrahunka number 331 i credit subrahunkіv number 313, 321, 323, 364.

On the bag otrimanih povіdomlen on groshovі perekazi held records:

Debit subrahunka number 331 Credit subrahunka number 364

Pіslya zarahuvannya koshtіv for perekazami to place the Cassis vikonuєtsya records about nadhodzhennya penny koshtіv to kasi i zmenshennya Sumi penny dokumentіv:

Debit subrahunka number 301 Credit subrahunka number 331

Vidacha talonіv on pal, Poshtova brands that marks derzhmita vіdobrazhaєtsya for debit subrahunka number 362 's Rozrahunki pіdzvіtnimi special ", їhnya vartіst vvazhaєtsya debіtorskoyu zaborgovanіstyu. Vidacha pid zvіt zaznachenih penny dokumentіv zdіysnyuєtsya to install for rozporyadzhennyam їhnіh kerіvnikіv, repeated vidacha without poperednogo zvіtuvannya not dopuskaєtsya.

Vitrati on pridbannya brands poshtovoї payment, brands derzhmita th talonіv on pal spisuyutsya on vidatki Set behind kasovimi that factuality vidatkami zgіdno s codes ekonomіchnoї klasifіkatsії vidatkіv scho vіdobrazhaєtsya oblіku in such records:

• on pіdstavі Shlyakhovoy listkіv, otrimanih od pіdzvіtnih osіb-vodіїv:

1. Debit subrahunka number 235 Credit subrahunka number 362

2. Debit subrahunkіv number 801, 802, 811 Credit subrahunka number 235

• on pіdstavі aktіv on vikoristannya Poshtova brands:

Debit subrahunka number 801, 802, 811 Credit subrahunka number 362

In razі priya on zberіgannya oblіgatsіy poziki od osіb scho perebuvayut on lіkuvannі in lіkarnі, debetuєtsya subrahunok number 331, kredituєtsya subrahunok number 672. Kohli oblіgatsії povertayutsya vlasnikovі, skladaєtsya zvorotny buhgaltersky records.

Obl_k putіvok sanatorium lіkuvannya that rehabilitation is insured osіb zdіysnyuєtsya so very, yak іnshih penny koshtіv place the, i regulyuєtsya Іnstruktsієyu "About the order planuvannya, oblіku, vidachі putіvok on sanatorium lіkuvannya that rehabilitated nya are insured osіb i chlenіv їh sіmey, pridbanih for rakhunok koshtіv Fund sotsіalnogo strahuvannya s timchasovoї vtrati pratsezdatnostі "zatverdzhenoyu Holds pravlіnnya Fund sotsіalnogo strahuvannya s timchasovoї vtrati pratsezdatnostі od 24.12.2001 number 51.

Process Scheme oblіkovogo s pridbannya that realіzatsії install SANATORIUM putіvok, pridbanih in іnshih SANATORIUM mortgages, imposed in the Table. 3.12.

Obl_k i Keeping the Labour knizhok in the Budget to establish that organіzatsіyah held vіdpovіdno to Іnstruktsії "On the order of conducting the Labor knizhok on pіdpriєmstvah in Set i organіzatsіyah" zatverdzhenoї spіlnim instructions to Mіnіsterstva pratsі Ukraine, Mіnіsterstva yustitsії Ukraine, Mіnіsterstva sotsіalnogo Zahist population of Ukraine number od 29/07/93 58. Zrazok form trudovoї books zatverdzheno Holds Kabіnetu Mіnіstrіv Ukraine "About trudovі books pratsіvnikіv" od 4/27/93 number 301.

Forms of labor knizhok that vkladishіv them to place the second organіzatsії zberіgayut in kasі close by s іnshimi documents Suvorov oblіku. Buhgalterіya have their Cherga, Veda spetsіalnu book form yakoї zatverdzheno Mіnіsterstvom statistics Ukraine 27/10/95 number od 277, - Book oblіku blankіv of labor knizhok i vkladishіv to them (f number 449.). Before making neї operatsії, pov'yazanі s obsession i vikoristannyam blankіv i vkladishіv іz zaznachennyam їhnіh serіy that nomerіv.

table 3.12

OSNOVNІ BUHGALTERSKІ Carrying W PRIDBANNYA TA REALІZATSІЇ install SANATORIUM PUTІVOK

In protsesі oblіku vartіst Vidanov pid zvіt of labor knizhok i vkladishіv osobі, vіdpovіdalnіy for zapovnennya knizhok of labor, vіdnositsya to debit subrahunka number 362.

Pid hour vipisuvannya trudovoї books vkladisha to neї chi dublіkata (zamіst vtrachenogo document) s pratsіvnika spravlyaєtsya їhnya vartіst.

Zaborgovanіst pіdzvіtnih osіb for forms of labor knizhok i vkladishіv spisuєtsya to them, if pіdzvіtna person zdaє to Cassis for pributkovim kasovim warrant sumi, otrimanі for tsі forms od pratsіvnikіv, i vіdobrazhaєtsya buhgalterskim this event:

Debit subrahunka number 301 Credit subrahunka number 362

Zauvazhimo scho Holds number 283 vstanovleno range blankіv tsіnnih paperіv i dokumentіv Suvorov oblіku. Zgіdno s CIM document pridbannya, Obl_k that writedowns on talonіv pal, i Poshtova brands brands derzhmita potrіbno zdіysnyuvati Suvorov doderzhuyuchi vstanovlenih vimog.

Pridbannya zaznachenih penny dokumentіv vіdbuvaєtsya for doruchennyam oderzhuvacha.

For oblіku Ruhu penny dokumentіv - blankіv suvoroї zvіtnostі - zastosovuyutsya FORMS Pervin oblіku, zatverdzhenі Mandate number 67. Before them nalezhat:

• pributkovo-vidatkova overhead on forms suvoroї zvіtnostі (f number SZ-1.);
• pributkovo-vidatkova book oblіku blankіv suvoroї zvіtnostі (f number SZ-2.);
• Act for the cancellation vikoristanih blankіv suvoroї zvіtnostі (f number SZ-3).
• act perevіrki nayavnostі blankіv suvoroї zvіtnostі (f. number SZ-4).
• kartka-dovіdka for Vidanov th vikoristanimi forms suvoroї zvіtnostі (f. number SZ-5).

In buhgalterskomu oblіku forms suvoroї zvіtnostі odnochasno oblіkovuyutsya on the main rahunkah she BALANCE rahunku 08 "Letterhead oblіku Suvorov."

Analіtichny Obl_k penny dokumentіv, krіm blankіv knizhok of labor, leads to kartka f. 292a number of species їhnіmi abo have knizі precisely rahunkіv rozrahunkіv i f. Number 292.

Operatsії s Ruhu penny dokumentіv in kasі oformlyuyutsya memorіalnim warrant f. Number 274. Entries memorіalnomu orderі zdіysnyuyutsya okremo for cutaneous views dokumentіv penny.

On subrahunkah number 333, 334 oblіkovuyutsya Costa, pererahovanі on potochnі chi reєstratsіynі rahunki in ostannі dnі mіsyatsya, SSMSC will zarahovanі in the following mіsyatsі.