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

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

4.8. Synthetical and analitic region of the world's foreclosures payable in connection with the sale of roses

For obliku rozraunkіv із працівниками for all kinds of zabobitnoy payi it is recognized пасиний суббрахунок № 661 «Розрахунки із заробітної плати» рахунка № 66 « Розрахунки з оплати праці » . For a loan, you can add a sum of money, and for a debit you can use Utriman, Virahuvannya, Viplaty, Sumi, or Depozanovaniya zabobitnosti pay. Нараування заробітної плати здійснюється once in a month and in the end of the day місяця.

Zabobitna fee, accrued pratsitsnikam for vidpratsyovov hour for the vikonan robot, for budget installments become actual videtki for the code ekonomichnoy klassifikatsii 1111 "Zarobitna pay." For the code 1112, to be accustomed to the cash settlement of sums of money for the purchase of vyskovskoe sluzhbovtsiv.

At sumy nahahovanoi zabobitnoy pay to be credited subrack no. 661 and debut the rahunks No. 80, 81, 82 lying in the same way, such pratsіvnikam і for rahunok yakih koshtіv zdіysnyuetsya naraahuvannya.

Sumi, утримані та вирахувані з заробітної плати відображаються за дебетом subrakhunka № 661 , at the bottom of the room улимань кредитуться різні субрахунки:

• Subrakhunok No. 641 "Rozrawnki for payments and payments to the budget" - on the sum of the taxes, bedding up to pererahuvannya to the budget;
• Subrakhunok No. 641 "Rozrawnki z pensiynogo zabezpechennya" - on the sum of extortions vneskiv to the Pensions fund;
• Subrakhunok No. 652 "Rozraunki із соціального страхування" - on sumu vneskiv to the Fund insuring against the tymchasovoy vtrati pratsezdatnost;
• Subrakhunok No. 653 "Rozraunki zі strahuvannya na vipadok bezrobitstya" - on the sum of extras to the fund of social insurance for vipadok bezrobitsya;
• Subrakhunok No. 663 "Rozraunkki with pravtsivnikami for a friend, sold from a loan" - on sumi udtriman iz zabobitnosti pay for dobuchennyi-zobov'azannami pravtsivnikiv;
• Subrakhunok No. 664 "Rozrawns with pracitors for bezgotivkovymi pererahuvannami on rahunki із deposits in banks" - on sumi, yakі uztrimano z zarobitnoyi plati on p.dstavi of the letter of announcement of the skinny okremogo pračіvnika and nalezhat perehravati on rahunki for contributions. At the time, before the installation of the bank, the sub-coins are debited ;
• Subrakhunok No. 665 "Rozraunkki with pravcivnikami for bezgotivkovymi pererahuvannami vneskiv for contracts of goodwill insurance" - on sumi insured extras, utrimanii iz from zabobitnosti pay on pidstavi listikiv and doruchen, transferring to the accountant insurance agent. At razrahovannya sum on rahunok organіv of state insurance of subrakhunok debut ;
• Subrakhunok No. 666 "Rozrawnki іz members of the trade union bezgotivkivimi pererahuvannami sum obscheskih profspilkovyh vneskiv" - on sumi ugrimanii iz zabrobitnoi payi profspilkovy vneskiv. Bezgotivkovі rozraunkki for profspilkovymi vnedaskami zdіysnayutsya for nayavnosty kolichestvikh zayav vozdavv profespilki abo toni, if taku umovu perebachcheno kolektivnim agreement. At razi pererahuvannya komisskih vneskiv galuzevyi profspiltsi tse subrakhunok debut ;
• Subrakhunok No. 667 "Rozraunki z pracitsnikami za pozkami bankov" - on sumi, utrianni z zabobitnnoi plati pracitsivnikov for zobov'azannami індивідуального poskoderzhatelja on the repaid position, secured in the installation of the bank with zichnim zynnim legislation. At razrahuvannya sum of current (reestraznyh) rahunkivse subsehunok debut ;
• Subrakhunok No. 668 "Rozrawnki for the vikonavchimi documents that інші утримання" - on sumi, утримані з заробітної pay for the vikonavchimi sheets of this іншими documents. In razrahuvannya sum otrimuvacham tse subrakhunok debut ;
• Subrakhunok No. 671 "Rozraunkki with depositors" - on the sum of depozonanoi zabobitnosti pay.

Accounting records on sums of money accrued on the basis of payments on the account of non-payment in the form of payment cards for scholarships - type form No. 405 (budget), yoke одно one-hour memorial order No. 5 (Table 4.13) . Records of the forms are systematized for the codes of functional classification, instruc- tions, services are centralized for accounting, for types of kostyv to a special fund.

At the time of the automated region, the form of payment for the payment of the authorization form No. 405 - aut. (budget). At the accounts of the Viaskovich Form, two registers are to be stocked: Memorial Order No. 5-1 "Zvedennya rozraunkovyh vidomosti z zinnovogo zabezpechenennya viaskovo sluzhbovtsiv" and Memorial Order No. 5-2 "Zvedennya rozraunkovykh vidomosti ziz zarobitnosti plati". Prior to the memorial order, all documentation is provided, yakі є підставою for naraahuvannya заробітної плати (табелі, витяги з наказів і т. Ін.).

Table 4.13

MEMORIAL ORDER No. 5 for __________________ 20 ___ r.

Zvedennya rozraunkovyh vidomosti iz zabrobitnoi payi ta scholarship

Закінчення table. 4.13

Wikonawiec: _______ ________ ___________________________________________________________________________________________ Referring: _________ __________ ___________________

(Landing) (підпис) (ініціали і прізвище) (landing) (підпис) (ініціали і пізвище)

The head accountant: __________ ___________________ "__" __________ 20 __ p. Dodatsky on ____ arkushah

(Підпис) (ініціали і пізвище)

Відповідно to the Law of Ukraine «About the status and social zahist Gromadyan, yakі suffered the invasion of the Chornobyl catastrophe» The pricessors of the budgetary institutions can viplachuyvatsya допомога й компенсації for the rakhunok to the Chornobyl Foundation. Accounts carried out in the field of operations, which are charged with the payment of the amount of compensation, are shown in Table. 4.14.

Table 4.14

ACCOUNTANTS HOLDING UP TO THE OBLIGA OF THE OPERATIVE, SIGNIFICATIONS FROM THE VICTORIES OF THE ADVOCACY TO THE COMPENSATE HUMOR, THEY WERE WRONGED THE CHILDREN OF THE CHORNOBILSK CATASTROFI

Memorial order pidpisuє vikonavets, persona, scho yogo perevirila, that head accountant.

Analitic region for the subrakhunk No. 661 is conducted on the cards-reports d. № 417, yakі vіdkryvayutsya okremo on the skin pratsіvnika. On litsovomu botsi kartki-dovіdki f. № 417 навияться дані about працівника: prіzvische, ім'я та по батькові, time code, certificate, salary, рік народження, утримання з заробітної плати, пільги за податками та інші дані. At kartokah shomomsyachno reestrujutsja danni about narahovanu zabobitnu a payment that utriannja behind kinds. One-hour to drupkuyutsya machinegraphics of the very zmistu "Rozraukovy leaf" (Table 4.15). On the skin Viaskovsko-sluzhbovtsya vykrivaevatsya "Card of a special rahunka Viaskovo sluzhbovtsya" f. No. 54.

Table 4.15

Київський юридичний університет. Chairs

Rozraunkovy leaf

Zhovten in 2001.

Klimenko Olga Feodorovna Posad: Associate Professor

Salary (tariff) 450,00 UAH. Відділ 12

Schemi oblikovoi protsessu naraahuvannya zabobitnoї payi ta Utriman z ni Yilustruyut fig. 4.6 and 4.7.

Fig. 4.6. Scheme of the regional process nerahuvannya zabobitnosti pay

Fig. 4.7. Scheme of the regional process Utriman iz zabobitnosti pay

Analitic region of retail outlets with depositors for subrakhunks No. 671 is conducted by the depositor at the bottom of the analitical region of the deposited funds for payment of scholarships (file No. 441). In the case of loans, " Credit " designate a month and a year, in which I was charged with a debentant fare, number of payment cards (rose-payment cards) and sums; At the " Debit " banks, on the contrary, the address of the depositors is to be registered with the number of the fork order and the sum is paid. Наприкінці місяця у книзі підраховуться підсумки за стовпцями «Кредит» та «Дебет» і виводиться a credible embankment on the ear of the approaching місяця.

Analitic region of roses for subrakhunks No. 663 is conducted on cards. No. 292a (at the bottom of the file No. 292) for the skin trade organisation. Облік утриманих sum for a skinny special is conducted on dobychennyh-zobov'azannej. For the great number of customers, they bought a loan from one in one and the other of the agency, the region is entered into the register of payments for the buyer, bought from the credit (form No. 407). Наприкінці місяця records in cards ф. № 292а (у к книзі ф № № 292) звіряються з реєстрами чи з дорученнями-зобов'язаннями.

Analitic region of retailers with pragmatists for bezgotivkovymi pererahuvannami on rahunki із deposits in banks for a subrakhunk No. 664 is conducted on cards f. No. 292a (at the bottom of the file No. 292), for the skin I place the pot over the top. Yaksho podniknikov in bagatoes, the region is led by a special cuticle that installs the bank in the turnover register. № 285 (реєстрі). Утримання з заробітної плати працюючих здійсниються на підставі письмоіїї statement of the skinny okremogo pratsivnika stasovno pererahuvanya yogo zabobitnosti pay for bezgotivkovymi rozraunkkami for a special contribution to the installation of a bank of chi on a cartoon rakhunok.

Analitic region of the Republic of Kazakhstan for the protection of propertyless property for peresahuvani vneshkiv on pidstavi contract for the welfare insurance for the subrakhunk No. 665, and for the members of the trade union with the help of the members of the trade union for the benefit of the members of the trade union professorships for the subrakhunk No. 666. No. 292a (at the bottom of the file No. 292). In the case of an automated region, the machine-builders are occupied beyond the utrimanas of the extra-virgin and beyond the pererahuvannam otrimuvacham.

Analitic region for subrakhunk No. 667 is conducted on cards. No. 292a (at the bottom of the file No. 292), in some of which you can see the okra for the skin, set the jar, the yak saw the posing. Облік утриманих сум for the leather pozhchalnikom conducted in реєстрі ф. No. 407 in the same order, yak for a friend, bought from a loan.

Analitic region for subrakhunk No. 668 is conducted on the maps of the f. № 292а (у к книзі ф. № 292) за кожним отримувачем із зазначенням prізвища chi оргаізації, numbers, dates й терніну дії виконавчого листа чиіншого документа та суми (відсотка) утримань.