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

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

3.6.4. Облік розрахунків in the order of the planned payments

The design of the form of a budget for the budgetary establishment of an organization should be cushioned for the presence of post-soviet govdarskih zv'yazyv in the sub-categories of goods and services for the supply of material values ​​that are given to ambassadors, those who are not rozrawns are conducted not for the skin operation for the sake of the sake of a vandalization, And periodichnym pererahuvannya koshtiv u terminіi і in rozmіry, beforehand obmomovleniyami by the parties. Zdebylshogo for dopomoyuyu form rozraunkiv in the order of planning payments to spend rozraunkki with foodstuffs for grocery kharchuvannya, z gazprozraukovikimi pharmacies for medicines, z organizatsiyami gromadskogo kharchuvannya for talony on kharchuvannya uchniv, z avtopidprimstvami for the services of motor transport.

Sumi cut-off payment plan that line pererahuvannya parties to install on the current month (quarter), vyhodachi z periodiznosty payments and oksyagіv supplies chi buysvel, nadannya has served for contracts, the benefits of actual delivery for the past month.

At a payment order for the planned payments, the installer-payer at the payment desk "Appointment of payment" shall, inadvertently, write the "Planned payment with the agreement, the contract number and the contract date", and the term of payment shall be the amount of the reimbursement sum.

Щомісячно почальник і бухгалтерія платника specify the stan rozraunkіv відповідно до вартості factually отриманих матеріальних цінностей чи наданих і ї здійснють перераунок та відповідний платіж у порядку, обумовленому в договорі чи годі. Звірка розрахунків оформлюється актом і забезпечує відповідність перерахованих плановими платеми сумм varostyі otrimanykh kaviіv chi nadanih oglu, zapobіgaye zaprashennyam plizhnozhny t fіnansovoї disciplіni.

For obliku rozraunkіv іz postavalnikami in the order of payment schedules pobabacheno active-pasivny subrakhunok No. 361 "Rozraunki in the order of planned payments." Establishing a reorganization of the advance payments to the postpaid planners, subconducting the transaction with entries in the debit of subrakhunk No. 361 "Rozraunki in the order of planned payments", that loan of sub-khoks in the region of grotesque koshtivs on current, re-staggering rahunks.

Отримання продуків харчування, медикаментів і перев'язувальних засобів від почальників should be recorded with the credit of subrakhunk № 361 "Rozraunki in the order of planned payments" in korrespondenttsії with the debit of subrakhunkiv № 232, 233, 331, 801, 802.

Analitic region of roses for the subrakhun No. 361 of the stock in the accumulated capital stock. No. 408 (Memorial Order No. 7). Oblіk is driven in the back of the kozhne postpartan, for which there is a need for a number of rows in the method of issuing an order for the extension of the month for the codes for the economy classifications. Operation, vikonuvana for rahunok koshtiv special fund, conducted in a safe order. Records before the memorial order are issued for the document (payment cards, rahunks) at the working day. Zalishok on kynets misyatsya for subrakhunkom No. 361 is to be assessed as yak zagalny, so і for the kozhnym postparty zokrema zgіdno z odami ekonomichnoy klassifikacija vidatkiv.

Облік розрахунків з почальникам in the order of the planned payments can be conducted on cards ф. No. 272a on the books of f. No. 292.