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Buhgaltersky Obl_k - Lovіnska LG

2.2. Zmіni in balansі, obumovlenі gospodarskimi operatsіyami

Process zdіysnennya gospodarskoї dіyalnostі skladayutsya s okremih gospodarskih operatsіy. Pid їh vplivom vіdbuvayutsya rіznomanіtnі zmіni in assets zobov'yazannyah that Vlasnyi kapіtalі pіdpriєmstva that їhnіh structures.

Fallow od nature tsogo vplivu gospodarskі operatsії podіlyayutsya 4 tipi.

For їh rozglyadu vikoristaєmo takі umovnі poznachennya:

A - Income Statement,

P - pasiv balance,

Z - zagalna scrip for Change.

The I type.

Butt: on the production rakhunok nadіyshli groshі od debіtora in sumі UAH 10 000.

Result: The scrip koshtіv on the production rahunku zbіlshilasya 10 000 UAH; debіtorska zaborgovanіst zmenshilas 10 000 UAH.

A + Z - Z = P.

Zmіni vіdbuvayutsya deprivation in strukturі asset balance (one statte zbіlshuєtsya, friend - zmenshuєtsya) zagalna scrip asset zalishaєtsya without for Change.

II type.

Butt: through vіdsutnіst vіlnih koshtіv zobov'yazannya before postachalnikom for otrimanі goods (kreditorska zaborgovanіst) in sumі UAH 50 000 Bula paid for rakhunok bank loan.

Result: potochnі zobov'yazannya the bank zbіlshilisya 50 000 UAH; kreditorska zaborgovanіst before postachalnikom zmenshilas 50 000 UAH.

A = P + Z - Z.

Zmіni vіdbuvayutsya deprivation in strukturі pasiv balance (one statte zbіlshuєtsya, friend - zmenshuєtsya) zagalna scrip pasiv zalishaєtsya without for Change.

III type.

Butt: pіdpriєmstvo pridbalo osnovnі zasobi - avtomobіl for the amount of 20 000 UAH, ale groshі for Demba slit not SPLAT.

Result: osnovnі zasobi zbіlshilisya 20 000 UAH; zaborgovanіst to the seller avtomobіlya zbіlshilasya 20 000 UAH. On Qiu Well scrip zbіlshilas i currency balance.

A + Z = R + Z.

Vіdbulosya zbіlshennya articles asset i pasiv balance.

IV type.

Butt: s stream rahunka The bank repaid zaborgovanіst the budget s podatku on Prybutok in sumі 1000 UAH.

Result: groshovі Costa on the production rahunku zmenshilisya 1000 UAH zaborgovanіst zmenshilasya to the budget 1000 UAH. On the bag qiu Well i zmenshilas currency balance.

A - Z = P - Z.

Vіdbulosya zmenshennya articles asset i pasiv balance.

Visnovok:

• cutaneous operatsіya zmіnyuє not less then nіzh Dvi stattі balance;
• at whether Money Does tipі operatsіy rіvnіst zagalnogo pіdsumku asset that pasiv not porushuєtsya.

Zgіdno s P (C) BO 2 "Zobov'yazannya - zaborgovanіst pіdpriєmstva scho vinikla vnaslіdok passed podіy i repayment yakoї, yak ochіkuєtsya are given to zmenshennya resursіv pіdpriєmstva scho vtіlyuyut in sobі ekonomіchnі Vigoda."

Tse oznachaє scho pіdpriєmstvo Got obov'yazok schodo Pay ranіshe otrimanogo asset abo nevіdmovnu favor schodo yogo pridbannya.

Zobov'yazannya vіdobrazhayutsya in balansі, Yakscho:

• Yogo otsіnka Mauger Buti dostovіrno viznachena. Napriklad, scrip zobov'yazan for otrimanі Flea uniquely viznachena in kontraktі that documents for yakimi zdіysnyuvalosya nadhodzhennya tovarіv;
• іsnuє ymovіrnіst zmenshennya ekonomіchnih Vigoda in maybutnomu vnaslіdok yogo maturity. Napriklad, rіshennya about pridbannya asset in maybutnomu not lead to viniknennya zobov'yazannya. Obov'yazki mozhna rozglyadati yak zobov'yazannya deprivation todі, if the stench of toil Buti Realized neminuche that toil viznacheny termіn vikonannya. Repayment zobov'yazannya, yak usually viklikaє zmenshennya resursіv pіdpriєmstva. Napriklad, payment otrimanih tovarіv viklikaє vіdtіk penny koshtіv.

Vlasnyi kapіtal - Chastina in assets pіdpriєmstva scho zalishaєtsya pіslya virahuvannya yogo zobov'yazan. W tsogo viplivaє:

Vlasnyi kapіtal = Assets - Zobov'yazannya.

Suma zobov'yazan that Vlasnyi kapіtalu nazivayut pasiv.

So rank in balansі pіdsumok aktivіv guilty dorіvnyuvati sumі pasivіv. Tsey pіdsumok nazivaєtsya balance sheet.

Schematically balance - tse dvostoronnya table: lіva side - asset rights - zobov'yazannya i Vlasnyi kapіtal (pasiv). Їhnya rіvnіst poyasnyuєtsya tim, scho groshі, vkladenі in assets nadayutsya creditors abo vlasnikami.

Assets i pasiv balance podіlyayutsya on okremі pokazniki - stattі balance. Stattі balance grupuyutsya for rozdіlami (tab. 2.1.1).

table 2.1.1

Grupuvannya balance sheet items for rozdіlami

Yak can be seen s tablitsі, the asset balance podіlyaєtsya three rozdіli. Rozglyanemo їh dokladnіshe.

Oborotnі assets - Costa groshovі that їh ekvіvalenti, scho not have obmezhenі vikoristannі and takozh INSHI assets priznachenі for realіzatsії chi spozhivannya protyagom operatsіynogo cycle chi protyagom months at dvanadtsyati, pochinayuchi Dachi s balance.

Neoborotnі assets - OAO All assets not scho Yea werewolf.

Napriklad: before working aktivіv vіdnosyatsya groshovі Costa, inventory materіalnі stocks debіtorska zaborgovanіst to non-negotiable aktivіv - osnovnі zasobi, nematerіalnі assets toscho.

Operatsіyny cycle - promіzhok hour mіzh pridbannyam zapasіv for zdіysnennya dіyalnostі that otrimannyam koshtіv od realіzatsії viroblenoї s them produktsії abo tovarіv i poslug.

Vitrati maybutnіh perіodіv - tse vitrati, oplachenі in zvіtnomu perіodі, SSMSC vіdnosyatsya to the following oblіkovih n erіodіv, napriklad advance splachenі Hotel abo orendna board.

Pasiv balance skladaєtsya s p'yati rozdіlіv.

Viznachennya Vlasnyi kapіtalu imposed vische.

Zobov'yazannya klasifіkuyutsya fallow od termіnu repayment on:

• potochnі - Ti, scho will pogashenі protyagom operatsіynogo cycle pіdpriєmstva abo not pіznіshe months at dvanadtsyati, pochinayuchi dati od balance. Napriklad: korotkostrokovі loans bankіv, precisely zaborgovanіst for dovgostrokovimi zobov'yazannyami, tobto Chastina dovgostrokovih zobov'yazan, scho Got Booty paid protyagom dvanadtsyati months at dati od skladannya balance;
• dovgostrokovі - OAO All INSHI.

In deyakih vipadkah at the moment viniknennya zobov'yazannya yogo scrip viznachaєtsya іz zastosuvannyam poperednіh analіtichnih abo ekspertnih otsіnok. Takі zobov'yazannya nazivayutsya zabezpechenimi. Before them vіdnosyatsya, napriklad, zobov'yazannya schodo garantіynogo repair. Oskіlki concrete scrip such vitrat deposits od maybutnіh podіy, pіdpriєmstvo zmushene stvoriti vіdpovіdny reserve yakіy vіdobrazhaєtsya in II rozdіlі pasiv "Zabezpechennya the following vitrat i platezhіv".

In deyakih vipadkah at the time viniknennya zobov'yazannya yogo scrip viznachaєtsya іz zastosuvannyam poperednіh ekspertnih abo analіtichnih otsіnok. Takі zobov'yazannya nazivayutsya zabezpechennyami. Before them vіdnosyatsya, napriklad, zobov'yazannya schodo repair that zamіni virobіv protyagom garantіynogo perіodu. Tsі Vidi zobov'yazan vіdobrazhayutsya in II rozdіlі pasiv balance "Zabezpechennya the following vitrat i platezhіv".

Income maybutnіh perіodіv - tse zobov'yazannya, SSMSC vinikli in rezultatі poperednoї dovgostrokovoї Pay zamovnikom poslug pіdpriєmstva.

Napriklad: otrimana orendna fee Year vіdnositsya spochatku on income maybutnіh perіodіv i spisuєtsya in mіru nadannya poslug schomіsyachno.

Yak can be seen s vischevikladenogo, stattі asset balance in grupuyutsya rozdіli for їh spromozhnіstyu peretvoryuvatisya on groshovі Costa. Taka Find our nazivaєtsya lіkvіdnіstyu. In balansі stattі rozmіschuyutsya in mіru zrostannya lіkvіdnostі: od nematerіalnih aktivіv, SSMSC dosit vazhko realіzuvati, up penny koshtіv. Stattі pasiv balance grupuyutsya for Find our hour, neobhіdnogo for Povernennya borgіv.