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Buhgaltersky Obl_k - Sopko VV
A.6.1.8.4. Methods i tehnіka obrobki opisіv іnventarizatsії that vіdobrazhennya rezultatіvіnventarizatsії in oblіku
For viyavlennya rezultatіv іnventarizatsії buhgalterіya skladaє porіvnyalnі vіdomostі. They fіksuyutsya deprivation Ti materіalnі tsіnnostі for yakimi viyavleno vіdhilennya od oblіkovih danih. In vіdomostі spochatku viznachayut poperednіy result іnventarizatsії - nedostachі abo nadlishki, tobto rozbіzhnostі mіzh pokaznikami buhgalterskogo oblіku i danimi іnventarizatsіynih opisіv.
Before skladannya porіvnyalnoї vіdomostі buhgalterіya Got retelno perevіriti pravilnіst usіh zapisіv in rahunkah.
Іnventarizatsіyna front fee once s buhgalterієyu perevіryaє pravilnіst porіvnyalnih vіdomostey, z'yasovuє Reason viniknennya nadlishkіv, nestach, peresortitsі, vstanovlyuє vinnih. Residual rіshennya about the causes, nature vtrat i psuvannya materіalnih tsіnnostey front fee priymaє on pіdstavі pismovih Explanation vіdpovіdalnih osіb.
Usі visnovki th Offers schodo regulyuvannya rіznitsі mіzh pokaznikami oblіku that danimi іnventarizatsії front fee fіksuє in protokolі.
Result іnventarizatsії poperedno rozglyadaє bunt accountant, yaky skladaє visnovok that peredaє kerіvnikovі. Kerіvnik pіdpriєmstva priymaє residual rіshennya about the order uregulyuvannya rezultatіv іnventarizatsії.
Process viznachennya, regulyuvannya that vіdobrazhennya rezultatіv іnventarizatsії іlyustruє Fig. A.6.2.
Fig. A.6.2. Viznachennya, regulyuvannya that vіdobrazhennya rezultatіv іnventarizatsії
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