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Accounting region - Sopko V.V.

A.6.3. Principle of accounting for the region (for the plan of continuous and uninterrupted registration of state facts, for third-party accounting and personal information)

A.6.3.1. Understanding about rahunok

The process of state donation of commitments with a permanent winter yak is sober, so I’d approved it. To do this, you can have a bulo mati dani (proof) about the skin area of ​​the oblast and that serpent (ruh), I will prove the need to receive (way) provoke. Thus, the accounting department є rakhunok.

Rakhunok - I will prove the accounting practice, I’ll prove the accounting region, I will know how I’ll become known and I will become the dear state-of-the-art fact-finding agent for the fact-making process. On the skin gospodar fact-yavische abo fact-process at the accounting department v_dkrivayut okremiy rakhunok.

A.6.3.2. Structural elements induce accounting rahunku

Basic structural elements of accounting rahunku: a characteristic of the state fact, a description of the future, an explanation of the date (date, sound of the rakhunku with the last rakhunah). Schematically, the rakhunok accounting area of ​​this element is induced in form A.6.6.

Form A.6.6

The scheme of incitement of accounting rakhunkuta yogo structural elements

Explained Dani

Description I will become gospodarskogo fact-yavishcheab process

Characteristics of the zmіni of the stanugospodar fact


Record Number



Zbilshennya ("+")

Change ("-")







A.6.3.3. Records and elements recorded on rakhunki

Records in rachunas should not be bothered to read the first original documents - proving state-owned facts (operational documents). Records go around in the last post, in the first documents went in hours, so chronologically.

The main elements of recording on rakhunks: vіdkrittya rakhunku, image of the state-sponsored operations, zamikanny y zakrittya rakhunka.

Rakhunok vіdkrivayut on pіdstavі і inventory inventory (balance sheet) of the original document. In the first case, the message has the first record (on the date), the other, if the picture is on the first document, is information about the state fact (operation), which is ahead of the box.

The image of gospodar operations at the rakhunks means recordings, but the changes will be made to that cleaned region and the new camp will be signed. In addition, before the procedure, it is necessary to establish a restoration of the data about the state operation, as it was shown on a rakhunka, for example, the date is thin.

Zamikannya rahunka means pidums written for the sign “+” (Збільшенння) ao “-” - a change and a sign of a new (residual) camp of the state-of-the-art manifestation, abo fact-process, which is credited to the rahun.

Closing a rakhunka means, that a surplus on a dumb man.