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Бухгалтерський облік - Sopko V.V.

A.6.1.5. Класифікація бухгалтерських документаів

The number and the number of documents, yakі vikoristovuyutsya in the accounting region, demanded їх класифікації. In the economical literature, the chimało klasyfіkacі, shо мають деякі відмінності. Uzagalnyuyuchi tsі klasifіkatsії can zaproponuvati їhnє grupuvannya for Pevnyi acquaint themselves: priznachennyam, mіstsem writing, scale ohoplennya kіlkostі operatsіy, steps uzagalnennya gospodarskih faktіv, character design, writing tehnіkoyu th opratsyuvannya (Figure A.6.1.).

For confessions, documents are to be submitted to the dispatch of a vipravdovuvalny.

Roszporyadchimi nazivayut documents , yakі mistjat rozporyadzhennya (nakaz, інструкцію і т. Ін.) On здійснення господарського факту-операції. It's not a pity to pity the gentry's fact, but a pidstavoi for the yogi zdіysnennya. Tom ix can not be a brother for a note in the register of the accounting region. A document, a kind of pidstreetzhuyu fact zdіysnennya operation, і vikonavchy document.

Before rozporyadchih dokumentіv nalezhat judgment, rozporyadzhennya about nadannya vіdpustki, platіzhnі doruchennya jar on pererahuvannya koshtіv, doruchennya on otrimannya materіalnih tsіnnostey toscho.

Vipravdovuvnimi є accounting documents , yakі pidtverdzhdzhuyut fact zdіysnennya gospodarskoy operations. Вони містять дані about її виконання. Prior to such documents, lay the asset, overpayment for the transfer of material values, kasovy vidatkovy warrant tochno.

For the world of written documents to subscribe to the internal calls.

Interns - documents , which are stored in state governments before the operations conducted by them. Prior to the document, lay wimogs, overheads, cash orders, rifles, assets.

Zovnіshnі - tse takі dokumenty , yakі nadyhodyat gosdarstvo vіd інших підприємств, installation і organізацій. Until the group of people lay on such documents, they write in one state, and the stinks wrap themselves up in many states. Sudi nalezhat usі bankinskij dokumenty - plizhizhnі vimogi, proruchennya, kvitanatsії pro vopotivlyu sіl'skogosodarskoi sirovini tochno.

Fig. A.6.1. Класифікація бухгалтерських документаів

For the scale of the hunting of documents, the operational documentation is to be supplemented by one-time nagromazhuvalni.

One -time documents are the documents that are formalized by the gentleman of fact (operation) at the moment of the day. A characteristic feature of the document is the one-time visa for the post-harvest reestra- tion of the gospodar operations.

Nagromadzhuvalnі documents - tse takі, SSMSC give zmogu protyagom days, decades, tizhnya, mіsyatsya fіksuvati odnorіdnі gospodarskі operatsії in mіru їh zdіysnennya (napriklad, lіmіtno-zabіrnі kartka, dorozhnі leaves, bagatodennі outfit on vikonannya robіt, vіdomіst vitrat kormіv toscho).

Nargomajuvalnye documents remain in the legal form of registration of the terminum їх дії. Вони значно скорочують кількість документаів і є one із засобів зменшення рутинної облікової роботи. Ale is not in the comfort of the gospodar's operations, it's a miracle vichorennya.

Behind the steps, the obliging of government documents is documented in the first quarter.

Prior to the first document, I had to lie down, in some fisyuyut gospodarky operations at the time of the day. The very first formal confirmation of that, the gospodar's fact, is a manifestation of the process, that is, the operation, vidbuvsya. Усі господарські операції issued the original documents. Wongs can be one-time pile-up.

By means of є так такі документи, які written on the pідставі первинних документовів for the knowledge of the group інших has understood узагалнення. Zvedennya pervinnih danih at the documents znachno skorochuє oblіkovu robotu.

Behind the nature of the design of the accounting documents are attached to the documents of the accounting, non-accounting and com- bination formalities.

The documents of the accounting department are written by the writers of accounting. Prior to the document, lay memorial ordin, bookkeeping dovidniki, grupuvalnyi vidomosti, rizrynki rozpodilu zazagalneny danii tochno. Basically an acknowledgment of the documents is a technical preparation of notes for the accounting region.

Documents of non-accounting design write pravstvniki vibropichih pіdrozdілів: комірники, майстри, виконроби. The main knowledge of such documents is those in which the bookkeepers of the accounting department record their accounts.

Documents kombinovanogo clearance - tse takі documents, in some parts of the gadgets zapovnyuyutsya not accountants, and part - pravtsivnikami accounting. Napriklad, act on the introduction into the operation of the basic zapovniv zapovnyuє komіsіya, and vartiіnі dani zapresuyut u accounting.

For tehnikoyu written opratsyuvannya accounting documents to podilyayutsya on so, yaki to write manually, on klavishnyh, perforatsyynih machines abo on EOM.

Nezvazhayuchi on those, sho ninі zastosovuyutsya great kіlkіst obsochlyuvalnoy th organіzatsіyno tehniki, chimalo accounting documents to write manually.

The documents are the traditional papieri arkushi. Їh zapnovnjut chornilom, himichnym olivtsem od narcotic machine.

Part of the accounting documents can be written in the form of the invoiced textured machines of the smallest machines , yaki majut alphabetical posts.

Before the document, yaki write on perforatsynyh machines , pile punch cards, dual-map tochno. Tse priomom іноді називають напівмеханізованим way.

With VICORANNYE EOM, the documents are written automatically for singing programs. Up to the group of people to lean on such documents, yakі otrimyut for dopomogo sensorov і termіnaliv.