This page has been robot translated, sorry for typos if any. Original content here.

Accounting region - Sopko V.V.

A.6.2. Secondary Proof of Accountancy: Oblіkovі reєstri

A.6.2.1. Zagalny Zauvazhennya

The yak is already meant, gospodarski fact - the apparitions and the processes - the first hour of gospodaryuvannya to learn the last zmіn svogo I will become: zbilshyusyasya but changes. For vivchennya and doslidzhennya of these properties - that is, in return for a couple of knitted vivchennya I will become that servant I will become state-owned facts at the hour and that at the accounting office, prove the evidence at the registration form.

Register (vid Latin words rejestr, regictrum - a list of some, descriptions, indicators, book for recording) sogodnі - tse abo okremі books, or okremі arkushі papier (cards, vidomostі).

In the registers of gospodarsky fact - the abilities of abo fact - are recorded behind two signs: chronology and system.

A.6.2.2. Klasifіkatsіya oblіkovih reєstrіv

In the region of vikoristuvatsya bagato iznih oblastovyh registers for the chronological and systemic oblast of state-owned fact-based operations, as well as for the out-of-state processes of state-owned dyalnosti in the iznichnye economic groups.

With the help of systematization, knowledge about the area of ​​registration is broken down into deeds of one and the same group for such signs: the character of the note, the serpent, the familiar view, the future.

I. The nature of the record will be recorded in chronological, systemic and combined .

Chronological names are those of the regional registry , in some state-owned operations, the world is open, the calendar is updated ( history ), the journal is updated

There is a need to register for checking documents, to go to bookkeeping, to monitor their work and their working hours, to visualize them, as well as to monitor their daily work hours: , month, quarter, rіk і for bagatokh іshih consumers.

Form 6.2

Journal of registration of state-owned facts-operation ___________________ (month) 200__ p.

Carried out

The document is named zmіst gospodarskoіdіyalnostі (fact)

Suma

Brainstorming (correspondence) rahunkіv

date

Operation Number

Chastkova

Zagalna

Pershiy

Other

At systemic regional registries, give and receive state-owned operations for systemic signs. Such registers bagato, ix name, form and place to lie in the form of the region, taken from the state thanks. Usi regional registers (for be-formed form), in some clear synthetic and analitic data, with systematic regional registers.

Combination is the only way in which the chronological and systemic registers are recognized. Combinations of registrations can help to process state-owned processes at once in a chronological and systematic order for one working reception, mothers about the oath of the work of robots in the meantime. At tsomu overdrive combіnovanyh oblіkovih reєstrіv.

II. For the owner of the regional register, they are registered in the register of the analitical, synthetic region and the combination.

In the analytic regional registers, there is a region for analogous tributes. Be-a-name regional registry (irrespective of form of a region) with analogous data and an analogous regional rachunk. The form of the circuits is bagato registration, the main ones are: card-and-card cards, contract cards, bagokolonkov cards.

In synthetic regional registers, the region behind synthetic rachunas is held. Be-yak regional register with synthetic rachunk є synthetic regional register - The main book, magazine orders and so on.

At the end of the year, the practice of the new regional forms came from the beginning of the regional registration process, and then the region came for more synthetic and analitic data. Such a region for the zmist is called combining.

III. For the official registration of the regional registration register for books, registers, documents, cards, windows (Fig. A.6.3).

Klasifіkatsіya oblіkovih reєstrіv

Fig. A.6.3. Klasifіkatsіya oblіkovih reєstrіv

Bookkeeping books - all of which are booked in registers of synthetic and analytical records. Books, in which the synthetic regions are registered, are called accounting books of the synthetic regions (Golovna book, Journal-golovna). Books, in which the analitical region registers are bookmarked, are called accounting books of the analitical region. Synthetic handbags can be used for bagato of analogous handicrafts, books of the analytical handbook, as a rule, one for the handy handbags for synthetic leather handicraft, and for deyaki, for example, for the mother-in-law, the mother is more. On the area of ​​the book of account shall be indicated the name of the statehood; install, the name of the book and the name of the river. With the help of the power to control all the pages of the leather book, number and stitch. On the left side of the book’s left side is assigned the ignored number of numbered, stitched pages.

Bookkeeping books - the most reliable way to register the synthetic and synthetic regions. The prototype stink of a number of shortcomings: to accelerate the rational distribution of regional robots between accountants; significantly reduced oglyadіst tribute in the regional registers and vіklivostі vikoristannya ikh for operational control and management; it is not possible to precisely identify the optimal oath of the book for recording the state operations; it is not possible to victoriously enumerate machines for recording in the regional registry of state-owned operations. Mensh nadіynі for zberіgannya, ale zruchnіshі in the robot є inventory of arkushі.

Restoratories - special folders with different colors, where you can invest in the registry of synthetic synthetic domain. As in books, on the territory of the register, the name of the company, the register and the title is indicated. At the registrars, they’ll be able to visually consume the oblast registers. At any moment, without special difficulties, it is possible to take advantage of them to save new contributions. I can help victorious about calculating machines for recording state-owned operations to regional registries, and resht for operational control and management. In addition, there is a need to consolidate the last few accounts, so that they can keep accounting books.

Nedolikom registers є labor роз labor distribution on them regional registers, that in practice є registers is not even wider.

Okremі arkushі, cards, on some rozmіshchenі oblіkovі registry of synthetic and analіtichesky oblіku, do not broshurutsya. Skinny with them funktsionu okremo i vikoristovitsya for singing regional consumers. As a result, I can systematize the regional register in any case, find a better way to distribute the work among the main accountants, and widely open the state register and control the state administration for the state.

Okremі arkushі, yakі є with registers of synthetic region, zabigayutsya in sound folders, and register of analitichny region - at card indexes (at a special box) in a separate synthetic frames and subrachunks.

IV. Budova oblastov of registers is even more reliable and to lay down the right way; it is due to the nature of the operation, the nature of the necessary services, the need for operational control of the technical problems, and there are no problems. That’s the hour you’ll need to encourage the region’s registers in the next hour urahovuvati way ёх vedennya - manual chi machine. Nowadays, directly stimulate regional registers - machines (registers, curators, gauges).

For the future area of ​​registration there are one-column and one bag-columns (tabular). Tablichnaya, at his cherkg, are divided into two and one-sided, tabular and shakhovі (Fig. A.6.4).

One-sided - there are two registers for the right side, there are two columns on the right side: one for recording the sum of the change, and one for recording the change of the amount; date, number and number of state operations to record at the last part of the register. One-sided may be the same type of analitical region of the registry (the images of cards are shown in forms A.6.3.-A.6.5), and also a part of special analitical regions is indicated. The price is victorious for all forms of the region.

Klasifіkatsіya regional registers for Budova

Fig. A.6.4. Klasifіkatsіya regional registers for Budova

Bilateral - areas of registration, divided into two parts: Liva is designated for recording (+), and rights are for recording (-). Oblіkovі register of such a future will be victorious for books for regional forms.

Table - this is the area of ​​the registry, in a certain debit of the credit column it is divided into a number of vertical columns (a zrazka of such a register is indicated in the diagrams). Takova budova registration is necessary to conduct okremі oblіkovі registry for analitichnyh tributes, to keep a single registry for all kinds of indicators in the group. For tsikoy vikoristovitsya okremitsya column vertical registry. At the leather vertical column of the regional register there are recorded one type of one indicator, such as elements of self-identification. The table of the obludy registers should be widely respected in the practice of accounting and operational and technical oblast on EOM.

Shakhovimi name the regions of the registry, vertical and horizontal lines on a number of tiles in the form of a checkerboard. At klіtki record sumi immediately for two signs, for example for the misc. Health vitrat (workshop, team) and the character of vitrat (paleo, material, pay); Chi for the signs of debit and credit rahunkіv. Sumi klitok, yakі pіdsumovuyutsya vertically, characterize one sign, horizontally - insu. By the butt of such a register є form A.6.4.

The vertical pouches show the vitrati for the young man (for the workshops), and the horizontal pouches for the character and the pink vitrat (materials, heat, etc.).

Shakhov’s widespread victories in the journal-order form of the oblast are even wider. May the entire region registers prices to form the region Mayu Shakhova Budova.

It is tabular, but especially Shakhova Pobudova regional registers, nairatsionalnіsha. So registers the victoriousness for the building of the winter garden and the group of tributes to the stream region for the song hour, in them the synthetic and analogous region of the state operations was renewed.

Table A.6.1

Expenditures for structural issues

Cost of employment

Shop No. 1

Shop number 2

Workshop No. 3

ith etc.

At once

Materіali

4000

12000

6000

22000

Sandy

1000

2500

1500

5000

Salary, etc.

3000

9000

5000

17000

At once for a quarter

8000

23500

12500

44000

The graph of classification of regional registers is shown in Fig. A.6.5.

Klasifіkatsіya oblіkovih reєstrіv

Fig. A.6.5. Klasifіkatsіya oblіkovih reєstrіv

The tabular and shakhovih regional registers often have a quick way to record state operations, if for the skin process an okremy row is entered, write down a yak for a debit, so for a credit rakhunka. Tsey sposib record promising. Winner to control overnight redemption of bargaining and a rick of singing party goods and material values.

Form A.6.3

Card kіlkіsno-sumarno oblіku

Name rahunku ________________________________

200_ p.

Zmіstzapisu

Rosmir

Dropper

One

Price

Rahunku code

Carried out

Sideway

Vidatok

The flood

date

room

Kіlkіst

Suma

Kіlkіst

Suma

Kіlkіst

Suma

Fill on 01

At once

Form A.6.4

Rakhunok ___________ Name _________ Code ________

Zbilshennya

Shift

Gospodarsky fact of conduct

Zmіstzapisu

Corez-pondering

Suma

Gospodarsky fact carried out

Zmіstzapisu

Korespon-blowing

Suma

Reception

date

room

date

room

Zalishokna 01

Turnover

Zalishokna 01

Form A.6.5

Card

Name rahunku ________________________________

200_ p.

Rahunok

Card number

Storinka

Rahunku code

Carried out

Zmіst record

Zbilshennya

Shift

The flood

date

room

Contract Account Card

At once