home Buch. accounting, auditing Buhgaltersky Obl_k - Lovіnska LG

Buhgaltersky Obl_k - Lovіnska LG

TOPIC 3. SYSTEM RAHUNKІV BUHGALTERSKOGO OBLІKU PODVІYNY TA records

3.1. Rahunki buhgalterskogo oblіku. Їh priznachennya i Budova

Rahunki buhgalterskogo oblіku - tse sposіb oblіku stream, control is the grupuvannya for ekonomіchno odnorіdnimi views gospodarskih zasobіv, їh Jerel that operatsіy. For oblіku zalishku i Ruhu Pevnyi mind gospodarskih zasobіv vikoristovuyut okremy rakhunok.

Rahunki toil viglyad dvostoronnіh table on yakih okremo oblіkovuyutsya zbіlshennya i zmenshennya ob'єktіv oblіku. Lіvu Chastain rahunka nazivayut debit law - credit. In mіru zdіysnennya gospodarskih operatsіy їh reєstruyut for debit abo credit rahunka. Pіdsumok operatsіy sum for debit rahunka nazivayut debits and pіdsumok sum operatsіy rahunka for a loan - credit turnovers. Kіntsevy zalishok zasobіv on rahunku nazivayut kіntsevim balance abo zalishkom on kіnets perіodu.

OAO All Umovno rahunki buhgalterskogo oblіku podіlyayutsya on aktivnі that pasivnі. Rahunki scho priznachenі for oblіku aktivіv pіdpriєmstva, nazivayut activity. Rahunki scho vіdobrazhuyut Obl_k Jerel formuvannya aktivіv, nazivayut Passive. When obchislennі kіntsevogo balance i Active Passive rahunkіv slіd keruvatisya such rules:

- Actively rahunkah Pochatkova zalishok (balance) i OAO All zbіlshennya reєstruyut for debit rahunka and OAO All zmenshennya - for a loan;

- In Passive rahunkah - navpaki. Pochatkova zalishok (balance) i OAO All zbіlshennya pokazuyutsya rahunka for a loan, and OAO All zmenshennya - for debit (Figure 3.1.1.).

Fig. 3.1.1. Structure rahunkіv buhgalterskogo oblіku

Vrahovuyuchi tse, perіodichno, pіslya uzagalnennya danih for debit credit i rahunkіv, viznachaєtsya kіntseve balance. Actively rahunkah yogo viznachayut for this algorithm: to Pochatkova debit balance dodayut turnover for debit rahunka i vіdnіmayut turnover for credit rahunka.

In Passive rahunkah to credit balances dodayut credit turnover i vіdnіmayut turnover for debit rahunka.

Actively rahunkah balance Mauger Buti deprivation debit abo stink shaping can not mother zovsіm balance. In Passive rahunkah balance Mauger Buti deprivation credit abo stink shaping can not mother zovsіm balance.