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Buhgaltersky Obl_k - Sopko VV

A.6.4.2. Buhgaltersky balance perіodu

Perche tretinnim proof buhgalterskogo oblіku Je balance perіodu. Buhgaltersky balance perіodu yavlyaє themselves table, yak harakterizuє fіnansovy mill that will zmіni aktivіv that pasivіv pіdpriєmstva for zvіtny perіod (Div. 3.2) that form A.6.6.

A.6.6 Form

Buhgaltersky perіodu balance of _________________

Taqiy balance skladayut naprikіntsі skin buhgalterskogo (zvіtnogo) perіodu for uzagalnennya danih vtorinnih dokazіv) perіodu stream. Cutaneous gospodarsky fact on kіnets zvіtnogo perіodu Got Booty pіdtverdzheny Act Іnventarizatsії that auditorskim visnovkom.

Methods skladannya balance perіodu hovering at rozdіlі A7.

A.6.4.3. Form buhgalterskoї zvіtnostі

Іnshim view tretinnogo proof buhgalterskogo oblіku Je FORMS buhgalterskoї zvіtnostі. Form buhgalterskoї zvіtnostі - tse system pokaznikіv scho harakterizuyut ekonomіko legal camp pіdpriєmstva on pevnі dati, viznachenі abo abo zakonodavstvom koristuvachami, about the results of dіyalnostі. Zvіtnіst podіlyaєtsya on vnutrіshnyu that zovnіshnyu.

Zvіtnih forms duzhe bagato. Tom immediately suggestive okremі tehnіchnі FORMS skorocheno.

Together s note navedemo characteristic sutnostі buhgalterskoї zvіtnostі, Damo short characteristic koristuvachіv that zmіst naybіlsh vazhlivih forms fіnansovoї zvіtnostі.

A.6.4.4. Characteristics that mainly koristuvachіv zmіst potrіbnoї їm Informácie

I. Basic koristuvachami buhgalterskoї zvіtnostі Yea i vlasniki that kerіvnitstvo pіdpriєmstvom (fіrmoyu, kompanієyu). Tse people yakih priznachayut vlasniki pіdpriєmstva for zdіysnennya operational kerіvnitstva yogo dіyalnіstyu. Їm neobhіdna іnformatsіya about fіnansovy camp pіdpriєmstva - yak about precisely because i about ochіkuvany. Mayuchi Taku іnformatsіyu, stink zabezpechuyut efektivnosti upravlіnnya pіdpriєmstvom i priymayut dієvі upravlіnskі that planovі rіshennya.

II. Aktsіoneri pіdpriєmstva kompanії, tobto її vlasniki. Pong otsіnyuyut, naskіlki efektivnosti admіnіstratsіya vikonuє svoї funktsії. Їm neobhіdno nobility naskіlki pributkovo lead manager Spravi pіdpriєmstva i skіlki pributku stink mozhut sobі dozvoliti viluchiti Zi on the right for Vlasnyi required.

III. Komertsіynі partners: postachalniki in yakih pіdpriєmstvo oderzhuє goods on credit, i spozhivachі, SSMSC kupuyut produktsіyu, goods abo dіstayut Hotel. Postachalnikam neobhіd- but іnformatsіyu mother about those chi zdatne pіdpriєmstvo splatiti svoї Borg; Username Lost Password toil Buti vpevnenі in fact scho pіdpri- єmstvo Je nadіynim Jerel supply i Yomou not zagrozhuє bankrutstvo.

IV. Lenders pіdpriєmstva. Tse Mauger Buti bank yaky abo giving dozvіl pіdpriєmstvu mother korotkostrokovy credit for accurately Therefore rahunkom (just past tobto about overdraft - obsession loan vipisuvannyam check abo platіzhnogo doruchennya on the bag, yak perevischuє zalishok koshtіv on rahunku; the value of the loan obumovlyuєtsya pid hour vіdkrittya rahunku i do not Mauger perevischuvati vstanovlenogo lіmіtu) abo Nadab pіdpriєmstvu dovgostrokovu poziku (bank neobhіdno Buti vpevnenim in fact scho pіdpriєmstvo zmozhe viplatiti percent i in kіntsevomu pіdsumku pogasiti zaborgovanіst).

V. podatkovih system. Їy neobhіdno mother іnformatsіyu about pributki pіdpriєmstva for viznachennya sum podatkіv, SSMSC pіdpriєmstvo zobov'yazane splatiti.

VI. Sluzhbovtsі pіdpriєmstva. Pong povinnі mother's right to іnformatsіyu about fіnansovy camp pіdpriєmstva, oskіlki od Demba stale kar'єra skin s them i rozmіr zarobіtnoї pay.

VII. Fіnansovі analіtiki i Consultants, Yakima neobhіdna іnformatsіya for їh klієntіv i publіki.

VIII. Gromadskіst Got a legitimate right to іnformatsіyu about pіdpriєmstvo, oskіlki dіyalnіst yogo vplivaє on chlenіv suspіlstva - platnikіv podatkіv, spozhivachіv, mіstsevih zhitelіv - in power ekologії, zaynyatostі i t іn..

Proof tsogo mind oblіkovo-buhgalterskoї Informácie oformlyayutsya in viglyadі fіnansovih zvіtіv for zadovolennya іnfor- matsіynih potreb zgadanih schoyno group. Kerіvnikam pіdpriєmstva potrіbna yaknaypovnіsha іnformatsіya of acceptance for scheduled upravlіnskih rіshen. Pong obviously toil "Especially 'access to information The pіdpriєmstvo, oskіlki odnієyu s їh funktsіy Je organіzatsіya pіdgotovki vsіh neobhіdnih vnutrіshnіh zvіtіv.

Okrіm upravlіnsko-іnformatsіynih tsіley, fіnansovі zvіti, tobto proof oformlyayutsya (a іnodі publіkuyutsya) for potreb koristuvachіv (zovnіshnіh koristuvachіv).

Zrobimo slit kіlka zauvazhen.

1. Zakonodavstvo peredbachaє nadannya pevnoї Informácie. Zakoni vimagayut, Abi cutaneous vіdkrite aktsіonerne pіdpriєmstvo publіkuvalo oblіkovo-buhgaltersku іnformatsіyu for svoїh aktsіonerіv. Okrіm of pіdpriєmstvo zobov'yazane podavati kopіyu svoєї zvіtnostі to Mіnіsterstva statistics schobi whether yaky predstavnik gromadskostі mіg for Bazhanov oznayomitisya s tsimi documents.

2. Podatkovі organic toil dіstavati іnformatsіyu, neobhіdnu slit th for vstanovlennya podatkovih rates.

3. The Bank Mauger vimagati forecast Ruhu penny koshtіv pіdpriєmstva yak minds for nadannya loan that trumpery zabezpechennya.

4. Zvіtnіst pіdpriєmstva Got vіdpovіdati laws that zagalnopriynyatim buhgalterskim standards zgіdno s yakimi pіdpriєmstvo Got publіkuvati Pevnyi dodatkovu іnformatsіyu. Auditori i accountants pіdpriєmstva, yak The members of profesіynih organіv, zobov'yazanі zabezpechiti Povny vіdpovіdnіst zvіtnostі pіdpriєmstva vimogam law that standartіv.

5. Deyakі kompanії for Bazhanov nadayut spetsіalnu fіnansovu іnformatsіyu for svoїh sluzhbovtsіv. Tsі document and vіdomі yak zvіti for sluzhbovtsіv.

Perche nіzh memo rozglyadati processes pіdgotovki zvіtnostі, spinimosya on deyakih moments SSMSC obov'yazkovo slіd z'yasuvati for competent analіzuvannya zvіtіv.