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Buhgaltersky Obl_k in the Budget Set - Geauga RT

6.9. Іnventarizatsіya zapasіv

Byudzhetnі place the second organіzatsії zobov'yazanі regularly provoditi іnventarizatsіyu zapasіv fallow od їhnogo mean in this order:

• Ready virobіv, sirovini, materіalіv, pal, kormіv, forage that іnshih materіalіv - not Mensch yak once on the Year, ale not ranіsh yak 1 Zhovtnya;
• produktіv harchuvannya, alcohol - not Mensch yak once per quarter;
• medikamentіv i perev'yazuvalnih zasobіv - not Mensch yak some time on the Year;
• MSHP - not Mensch yak once at 2 in Rocky mіnіsterstvah, іnshih central bodies vikonavchoї Vladi, mіstsevih Reigning admіnіstratsіyah, їhnіh upravlіnnyah i do not Mensch yak once on the Year in іnshih install.

Іnventarizatsіyu materіalіv, produktіv harchuvannya, Fuel type that іnshih materіalnih zasobіv for mіstsem zberіgannya i okremo for materіalno vіdpovіdalnimi personages conductive іnventarizatsіynoї komіsії The members of Relief for looking around, pіdrahunku, zvazhuvannya that іnshih vimіryuvan. Pіdlyagayut perevіrtsі th stocks SSMSC znahodyatsya in nіy on vіdpovіdalnomu zberіgannі.

Entries pid hour іnventarizatsії zdіysnyuyutsya in inventory for cutaneous okremim naymenuvannyam іz zaznachennyam nomenclature numbers subrahunka that odinits vimіru. On viyavlenі pid hour іnventarizatsії zіpsovanі materіalnі tsіnnostі dodatkovo skladayutsya acti in yakih zaznachayutsya causes, nature is the stupіn psuvannya materіalnih tsіnnostey and takozh vinnі in tsomu individuals. On materіalnі tsіnnostі scho perebuvayut in dorozі, skladaєtsya okremy act in Money Does suggestive of cutaneous vіdpravlennyam takі danі: naymenuvannya Quantity i (s zgіdno documents buhgalterskogo oblіku) vіdvantazhennya date, and takozh i perelіk number dokumentіv on vіdvantazhenі tsіnnostі. Materіalnі reserves, scho pid hour nadіyshli Venue of іnventarizatsії, priymayut materіalno vіdpovіdalnі individuals have prisutnostі chlenіv іnventarizatsіynoї komіsії that opributkovuyutsya pіslya іnventarizatsії. Tsі materіalnі tsіnnostі holding up in okremy Opis pid titles "Materіalnі tsіnnostі, scho pid hour nadіyshli іnventarizatsії". The inventory zaznachaєtsya, if, one od nadіyshli date th number pributkovogo document naymenuvannya, Quantity, Rate i scrip. Odnochasno on pributkovomu dokumentі for pіdpisom head іnventarizatsіynoї komіsії robitsya poznachka "Pіslya іnventarizatsії 's nagoloshennyam on datі inventory Where Money Does written tsі tsіnnostі.

On the great skladі pid hour prolongovanogo Venue of іnventarizatsії in vinyatkovih vipadkah i tіlki s pismovogo allowed kerіvnika second place the head accountant materіalnі tsіnnostі mozhut vіdpuskatisya materіalno vіdpovіdalnimi personages have prisutnostі chlenіv іnventarizatsіynoї komіsії. Takі tsіnnostі holding up in okremy Opis pid naymenuvannyam "Materіalnі tsіnnostі, vіdpuschenі hour pid іnventarizatsії". Opis Got oformlyuvatisya for analogієyu s documents on materіalnі tsіnnostі, scho pid hour nadіyshli іnventarizatsії. In vidatkovih documents robitsya poznachka for pіdpisom head іnventarizatsіynoї komіsії.

Schodo vsіh nestach that lishkіv, vtrat, pov'yazanih іz psuvannyam materіalnih tsіnnostey, іnventarizatsіyna front fee Got win a pismovі Explanation vіdpovіdnih pratsіvnikіv. On pіdstavі Tsikh Explanations that materіalіv іnventarizatsії front fee vstanovlyuє character viyavlenih nestach, vtrat i psuvannya tsіnnostey and takozh їh lishkіv i vіdpovіdno to make tsogo propozitsіyu s uregulyuvannya rіznits mіzh danimi іnventarizatsії that buhgalterskogo oblіku.

Pіslya zakіnchennya іnventarizatsії oformlenі inventory (acti) zdayutsya to buhgalterії for perevіrki, viyavlennya that vіdobrazhennya in oblіku rezultatіv іnventarizatsії. When tsomu kіlkіsnі that vartіsnі pokazniki for danimi buhgalterskogo oblіku prostavlyayutsya proti vіdpovіdnih danih inventory i porіvnyannyam viyavlyayutsya rozbіzhnostі mіzh danimi іnventarizatsії that oblіku.

Pomilki in inventory, viyavlenі buhgalterієyu, toil Buti vipravlenі th obumovlenі for pіdpisami vsіh chlenіv komіsії that materіalno vіdpovіdalnih osіb.

Іnventarizatsіyna front fee perevіryaє pravilnіst rezultatіv іnventarizatsії that svoї visnovki that vіdbivaє Offers from protokolі de takozh suggestive dokladnі vіdomostі about the reasons that osіb, vinnih in nestachah, vtratah, odd, i zaznachayutsya come in, vzhitі schodo Tsikh osіb. Protocol іnventarizatsіynoї komіsії zatverdzhuє kerіvnik install. In tsentralіzovanіy buhgalterії protocol tsentralnoї іnventarizatsіynoї komіsії zatverdzhuє kerіvnik determine under yakіy target tsentralіzovanu buhgalterіyu not pіznіsh yak at desyatidenny lines pіslya zakіnchennya іnventarizatsії. Result іnventarizatsії toil Buti vіdobrazhenі in buhgalterskomu oblіku for that mіsyats Where Money Does її Bulo zakіncheno (tab. 6.19).

Viyavlenі pid hour іnventarizatsії rozbіzhnostі mіzh factuality zalishkami that danimi buhgalterskogo oblіku regulyuyutsya in this order:

• tsіnnostі scho viyavlenі in surpluses, pіdlyagayut opributkuvannyu s away z'yasuvannyam reasons їh viniknennya that vinnih osіb;
• nestacha materіalnih tsіnnostey in furrows of the established norms of natural zbitku spisuєtsya for rozporyadzhennyam kerіvnika install on zmenshennya fіnansuvannya. Normie natural zbitku zastosovuyutsya deprivation in razі viyavlennya nestach factuality. Writedowns materіalnih tsіnnostey furrows in the rules of natural zbitku to vstanovlennya fact nestachі zaboronyaєtsya. For vіdsutnostі zatverdzhenih norms of natural zbitku OAO All nestachі rozglyadayutsya yak nestachі Ponad standards;
• vzaєmne zarahuvannya lishkіv nestach i have rezultatі peresortuvannya Mauger Buti yak permissibility tіlki vinyatok one that i samy perіod for odnієї i tієї samoї individuals schodo materіalnih tsіnnostey one i the very naymenuvannya that in totozhnih kіlkostyah. Yakscho pid hour zalіku nestach i od lishkіv peresortuvannya vartіst materіalnih tsіnnostey, yakih brakuє, Vishcha for vartіst tsіnnostey, viyavlenih have surpluses, rіznitsyu in vartostі Got Booty vіdneseno on vinnih osіb;
• nestacha materіalnih tsіnnostey Ponad zbitku natural rate, and takozh vtrati od psuvannya vіdnosyatsya on vinnih osіb styaguyutsya i s for them Reigning rozdrіbnimi tsіnami and for vіdsutnostі rozdrіbnih tsіn - in the manner prescribed by the Reigning komіtetom іz tsіn Ukraine.

table 6.19

OSNOVNІ BUHGALTERSKІ Carrying W OBLІKU REZULTATІV ІNVENTARIZATSІЇ ZAPASІV

Zbitki, zavdanі kradіzhkoyu, nestacheyu abo vtratoyu, styaguyutsya s vinnih osіb vіdpovіdno to about viznachennya rozmі- py zbitkіv od rozkradannya, nestachі, znischennya (psuvannya) materіalnih tsіnnostey, zatverdzhenogo mandates Kabіnetu Mіnіstrіv od Ukraine 22.01.96 № 116. In that razі vstanovlennya nestachі vtrat unaslіdok zlovzhivan vіdpovіdnі materіali protyagom p'yati dnіv pіslya vstanovlennya fact nestachі pіdlyagayut peredachі to slіdchih organіv, and the bag qiu podaєtsya tsivіlny Call. Nestachі materіalnih tsіnnostey Ponad rate of natural zbitku, vtrati od psuvannya, stihіynogo Down and Out (povenі, Pozhezhi) od nerozkritih kradіzhok have vipadkah, if specific vinuvattsіv not vstanovleno, spisuyutsya s balansіv on zmenshennya fіnansuvannya deprivation pіslya perevіrki spravzhnoї vіdsutnostі vinnih osіb that vzhittya neobhіdnih zahodіv to prevent zbitkіv nadalі.

Testi to rozdіlu 6

1. Nazvіt right formula viznachennya sumi zbitkіv od kradіzhok, psuvannya materіalnih tsіnnostey.

a) Ps = (A Іnf) + PDV + AZB?;

b) Ps = {(BW - A)? Іnf AZB + + PDV}? 2;

c) Ps = {(BW - A) + PDV + AZB}? 2;

d) Ps = {(BW - A)? Іnf AZB +}? 2.

Here Ps - rozmіr zbitkіv; BV - balance at the time of vartіst vstanovlennya fact rozkradannya, nestachі, psuvannya materіalnih tsіnnostey; A - amortizatsіynі vіdrahuvannya; Іnf - zagalny іndeks іnflyatsії scho rozrahovuєtsya on pіdstavі schomіsyachno viznachenih Derzhkomstatom іndeksіv іnflyatsії; MPE - rozmіr podatku on Dodanim vartіst; AZB - rozmіr excise Zborov.

2. Nazvіt reєstr, priznacheny for vzaєmozvіryannya skladskogo th buhgalterskogo oblіku in razі zastosuvannya operational buhgalterskogo (cash) method oblіku materіalіv.

a) Revolving vartіst;

b) nakopichuvalna vartіst;

c) the trial balance vіdomіst;

g) materіalny zvіt.

3. Nazvіt Pervin document yaky Je blank suvoroї zvіtnostі s oblіku materіalіv.

a) vimoga-menu;

b) the recipe;

c) dovіrenіst;

g) overhead-vimoga.

4. Before MSHP vіdnosyatsya Subject:

a) vartіstyu to 500 UAH per unit;

b) termіnom service Mensch yak One Year Square od vartostі;

c) termіnom service Mensch yak one Year i vartіstyu less then 500 UAH per unit;

g) vartіstyu Mensch yak 255 UAH.

5. malotsіnnі that shvidkoznoshuvanі predmetіv in the Budget to establish:

a) narahovuєtsya instal lment once on the Year;

b) narahovuєtsya instal lment once a quarter;

c) not instal lment narahovuєtsya.

6. inline oblіku materіali oblіkovuyutsya:

a) for the factuality sobіvartіstyu;

b) for dogovіrnimi tsіnami s MPE;

c) for dogovіrnimi tsіnami VAT excluded;

g) for serednozvazhenimi tsіnami.

7. Doberіt s pravoї column buhgalterskі conducted before gospodarskih operatsіy.

8. Doberіt s pravoї column ekonomіchny zmіst guidance buhgalterskih event:

9. zabezpechennya popredmetnogo oblіku zapasіv їhnіm ob'єktam prisvoyuєtsya:

a) іnventarny number;

b) the item number;

c) the serial number;

g) Item number;

e) Lots Other.

10. Malotsіnnі that shvidkoznoshuvanі Objects vartіstyu to 10 UAH razі have sent messages in ekspluatatsіyu:

a) spisuyutsya on faktichnі vidatki;

b) vіdnosyatsya on rakhunok 221/1 "MSHP in ekspluatatsії";

c) spisuyutsya on kasovі vidatki.

11. Doberіt in pravіy kolontsі vіdpovіdny document vіdpusk Zi warehouse.

12. Subject-kіlkіsnomu oblіku pіdlyagayut:

a) the product harchuvannya;

b) Medicines th perev'yazuvalnі zasobi;

c) MSHP spetspriznachennya;

d) Medicines yak otruynі, narkotichnі, odurmanyuvalnі drugs.