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

8.3. Облік resultі виконання кшшторису

Відповідно до інструкції "About the order of the warehouse for 2001 p. rіchnih fіnansovih zvіtіv install i organіzatsіyami, SSMSC otrimuyut Costa sovereign i / abo mіstsevih byudzhetіv "zatverdzhenoї mandates Sovereign Treasury of Ukraine od 27.12.2001 number 225, usі Income th vidatki zagalnogo i spetsіalnogo fund zavershalnimi turnovers in kіntsі rock spisuyutsya on the results vikonannya koshtorisu (zokrema Reach the tip of the syringe from the unfinished capitonal budivnitsva). Krіm addition, the results of vikonannya koshtorisu spisuyutsya revenues for the first vidatki іnshimi Jerel Vlasnyi nadhodzhen budgetary SET, vartіst pereotsіnenih zapasіv that materіalіv and takozh those scho otrimanі od lіkvіdatsії, rozbirannya materіalnih tsіnnostey, opributkovanі the results іnventarizatsії that narahovanі kursovі rіznitsі. Takozh on the result of fіnansovoї діяльності in кінці a quarter, відноситься депонентська та кредиторська заборгованість, терміни позовної станості якої минули, та безнадійна до стягнення дебіторська заборгованість.

Not spisuyutsya on the results fіnansovoї dіyalnostі vitrati virobnichih (The Teaching maysteren, pіdsobnih Gospodarstwa of contracts s ​​NAUKOVO-doslіdnih robіt, s vigotovlennya experiental pristroїv toscho) for nezakіnchenimi abo zakіnchenimi, ale not a building robots.

The financial result of the warehouse is based on the result of the vicarious kostoris of the sparse and special funds, in the order, by the National Treasury of Ukraine, dated 02.01.2002, No. 07-04 / 3-5 "On the order of the liquidation of the riches of turnovers".

For viznachennya fіnansovogo results, set od nadannya Reigning poslug, realіzatsії produktsії, nadannya іnshih poslug, vіdpovіdno koshtorisu to place the yak by general so i spetsіalnim of funds, the results of rock priznacheny rakhunok number 43 "result vikonannya koshtorisіv".

Рахунок поділяється на субрахунки:

• No. 431 "Result of Viconony kostorisu for a penny-free foundation";
• No. 432 "Result of Viconal for kostorisu for a special fund".

The basic accounting is carried out, for which are the riches of the completion of the turnover, the write-off of the income, and the budget of the budget, and the result of the financial stability, is shown in Table. 8.2.

Zalishok na rahunku No. 43 "Result vikonannya kostorisu" on kynets roku obrahovuyutsya rozraunkovym way, mozhe bouti yak lend, so ibi debitovim that vіdobrazhaєtsya in pasivі balance at viglyadі dodatkovogo chіі vіd'єmnogo balance. Napriklad, the result of reassignments (courses and riiznits) can vplyivati ​​yak on zbilshennya income in the budgetary establish, so і on zbіlshennya vidatkіv. Write-off of depositors 'and creditors' loans, terminas of prescription, as well as minus, do not go, but write off hopelessly until the debt is debited with the lines of stitches of the old and old days.

Table 8.2

BASIC ACCOUNTANTS CONDUCTED BY THE OBJECTIVE OF THE VICOHANNIAN KOSHTORIS'S RESULTS FOR VIDACTS

Закінчення table. 8.2

Mehanizm rozraunkku result fіnansovoї діяльності establish for the zagalnym fund і methodology yogo analizu іlustruyut tab. 8.3 and 8.4.

Written off by the final turnovers of income from those deposits to the fund for the result of financial and investment activities in the form of such accounting entries:

Otzhe, at the result of the financial crisis, the income for the fund was written off 11,617,264 UAH. З them отримані асигнування - 9 446 067 UAH, асигнування неувершеного капітального будівництва на початок року - 2 010 196 UAH, інші доходи - поповнення бюджету за рахунок спец. Fund - 130 837 ta pozhishenya zaborgovanosti zenergonosіv for the year 2000. - 30 164 UAH, written off vodka for a zagolnym fund at the sum of 1 146 301 UAH, zokrema vidatki for unfinished capitals budivnitsvom - 2 841 408 UAH.

The financial result for the zagolnim fund of the folds is 159 216 UAH, which can be rozshifruvati as follows:

Table 8.3

THE FEATURES OF VICONANNA KOSHTORISU FOR THE DEPOSIT FUND FOR THE STOCK ROLL

Table 8.4

ANALYSIS RESULTS VICONANNA KOSHTORISU REVENUE I VIDATKIV FOR THE DEPOSIT FUND

Zalishok result vikonannya kostorisu for zagalnym fund for 2000 p. У сумі 6254 грн підлягає окремій розшифровці.

Neporinovansi ta nevikoristani asynvuvannya for vkazanimi vidkatkami svidchchat about nayavnnost creditorskoy ta debіtorskoe zaborgovanosti vystavi, scho vidobrazheno y zvіtnostі f. № 7 "Звіт about забогованість budgetary installations".

Synthetical region of the operation of the financial outcome of the vikonannya kostorisu set for zagalnim that spetsialnym funds vidobrazhayutsya behind the zagalnim that spetsialnym fund at memorialnuyu order number 14.

Analitic region for subrakhuns No. 431 and 432 are conducted behind the leather fund on cards f. № 292а (у к книзі ф № № 292) in the machine-gun "Відомість обліку фінансово-розруункових операцій".

Testi to rozdilu 8

1. Name the warehouse of the capital budget.

A) statutory capital;

B) a fund for non-current assets;

C) Fund of the MSP;

D) nerozdileny kapital.

2. To name the function of the capital budget cap.

А) догогострокового фінансування;

B) viznachennya stepping nezalezhnosti;

В) розподілу доходів і активів;

D) fіnansuvannya risiku.

3. The funds of the budgetary institutions are formed for the rakhunok:

A) budgetary provisions;

B) humanitarian assistance;

В) extracurricular pratsivnikіv;

D ) Fund of social insurance .

4. Result vikonannya kostorisu viznachayutsya:

A) for the sake of budgetary rock;

B) quarterly;

C) a list of koriguvannya kostorisu;

D) as much as possible.