Buhgaltersky Obl_k - Sopko VV

A7. Zagalna pobudova buhgalterskogo oblіku zgіdno s teorієyu dvoїstostі (podvіynostі)

A.7.1. Zagalny pіdhіd

Gospodarskі fact - yavischa abo processes - vіdobrazhayutsya on rahunkah vzaєmopov'yazano. Aje recording gospodarskih operatsіy on one rahunku zumovlyuє need entries tsієї operatsії on іnshomu, koresponduyuchomu rahunku, Yakscho issue simple, abo іnshih rahunkah, Yakscho vono folding.

Naochnoyu іlyustratsієyu Legend Je rozglyanutі butts Just i Folding buhgalterskih meeting. Form virazhennya vzaєmopov'yazanogo vіdobrazhennya gospodarskih faktіv (operatsіy) on rahunkah Je korespondentsіya rahunkіv.

When podvіynomu vіdobrazhennі gospodarskih operatsіy in sistemі rahunkіv those scho one second that she scrip vіdobrazhaєtsya dvіchі not Je suttєvoyu acquaint themselves. Spravdі, Tsei fact - ob'єktivna neobhіdnіst viznachennya new will dvoh aspektіv gospodaryuvannya - productive forces i virobnichih vіdnosin. W one side, Tse Mauger Buti result zbіlshennya abo zmenshennya masshtabіv gospodaryuvannya, tobto koshtіv, SSMSC perebuvayut in gospodarstvі. W іnshogo side, Tse Mauger zumovlyuvatisya zmіnoyu in strukturі productive forces abo virobnichih vіdnosin. Zvіdsi viplivaє visnovok: podvіyne (dvoїste) vіdobrazhennya gospodarskih operatsіy potrebuє, dwellers cutaneous gospodarska operatsіya, yak dіstala vartіsne viznachennya on pіdstavі otsіnki at the very scrip, Bula recorded once in debetі one, and another time - at kreditі іnshogo rahunku (Yakscho by simple ), abo kіlkoh koresponduyuchih rahunkіv (Yakscho Venue of folding).

Podvіyne (dvoїste) vіdobrazhennya gospodarskih faktіv-operatsіy - processes vіdobrazhennya in buhgalterskomu oblіku ob'єktivno іsnuyuchoї podvіynostі (dvoїstostі) sutі, nature, processes gospodaryuvannya yak єdnostі productive forces i virobnichih legal vіdnosin i podvіynostі (dvoїstogo) the nature of the circuit zasobіv gospodaryuvannya i Jerel їh utvorennya . Vono sprichinyuєtsya dvoїstim (podvіynim) the nature of the category vartostі Where Money Does virazhenі OAO All Elements (skladovі) Process gospodaryuvannya.

Pid hour viznachennya ob'єkta buhgalterskogo oblіku Bulo z'yasovano scho Gospodarstwa yak ob'єkt processes suspіlnogo vіdtvorennya harakterizuєtsya dvoїstіstyu. s one side, vono Je sukupnіstyu productive forces, s іnshogo - sukupnіstyu legal virobnichih vіdnosin. Purshia aspect of asset titles, others - pasiv. Vodnochase in protsesі suspіlnogo vіdtvorennya gospodarskі Fakti yak sukupnіst productive forces i Legal virobnichih vіdnosin obertayutsya yak vartostі, that Square od їh mіstseznahodzhennya abo peretvorennya s odnієї FORMS into another magnitude Tsikh zasobіv bude rіvnovelikoyu, more value is vartostі when Tsikh peretvoren zalishaєtsya nezmіnnoyu, zmіnyuєtsya deprivation її form tobto vartіst іsnuvannya. Otzhe in cutaneous gospodarskomu aktі scho vinikaє vnaslіdok zdіysnennya gospodarskih operatsіy, vartіst zasobіv scho nadіyshli abo vibuli, zobov'yazan scho vinikli abo pogashenі, bude odnakovoyu.

Ob'єktivno іsnuyuchu podvіynіst (dvoїstіst) will Gospodarstwa harakterizuє carrying uzagalnennya productive forces i virobnichih vіdnosin and їh circuit - A.7.1 scheme (number virazhayut Quantity penny odinits).

scheme A.7.1

In sistemі rahunkіv buhgalterskogo oblіku

In sistemі rahunkіv buhgalterskogo oblіku hovering scheme matim Taqiy viglyad, yak on skhemі A.7.2 (number virazhayut Quantity penny odinits).

Otzhe can konstatuvati scho method podvіynostі (dvoїstostі) ґruntuєtsya on ob'єktivno іsnuyuchіy podvіynostі gospodaryuvannya yak result virobnichih vіdnosin scho viplivaє іz ekonomіchnih protsesіv.

Z guidance schemes A.7.1 i A.7.2 bachimo scho circuit vartostі podvіyny. Vartіst in groshovіy formі - 100 odinits - at protsesі virobnitstva vtіlyuєtsya chastkovo in zasobi virobnitstva - 70 odinits, i chastkovo napravlyaєtsya to pay pratsі - 30 odinits. Tsі Elements in protsesі virobnitstva carols form of "Vitrati virobnitstva".

scheme A.7.2

rakhunok groshі

Rakhunok "Zasobi virobnitstva"

Rakhunok "Virobnitstvo"

Rakhunok ready Produkciya

Rakhunok Sales (realіzatsіya)

+ -

+ -

+ -

+ -

+ -

100

70

70

70

70

100

100

100

100

120 (100 + + 20)

120

Rakhunok Rozrahunki s Pay pratsі

thirty

thirty

thirty

thirty

Pіslya completion processes virobnitstva zasobi pratsі (70) i ​​vitrati to pay pratsі (30) in the ready-vtіlyuyutsya produktsіyu (100) priznachenu for sale. Dali is ready Produkciya prodaєtsya (realіzuєtsya). In protsesі sale (realіzatsії) to її virobnichoї vartostі (100 penny odinits) dodaєtsya vartіst dodatkova, yak viznachaєtsya at the market that on rіvnі suspіlno neobhіdnih vitrat. In Nashomu vipadku tse 20 penny odinits. Vartіst znovu nabuvaє groshovoї form.