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Accounting region - Sopko V.V.

A.7.3.2. The principle of the double group of gospodar facts

The basis is to encourage the balance sheet to є review the gosudarstvennye gospodarskih facts, evidence and processes for the functional role of the processes of the law, from one side, and that of the statement of approval (completely), wіth. Ob'kti gospodaryuvannya from the accounting region to learn from the balance of the mobile group. From now on, the balance sheet is the main priyom (way) of the image of the gospodar facts - the evidence and the processes - for the signs of putting them to productive forces (the main aspect of grouping) and virobnicheskiy grouping (the Vlasnitsky aspect of the group moment).

The technical balance sheet is the whole table, in which the characteristic of the state lord of the statehood for singing signs of productive forces (the most important, material, pennies) of the most important state of the law, the state of the art dyalnist). The first aspect of maє will be called “asset”, the other - “grazing”.

The double nature of statehood behind the balance sheet method A.7.1, a - c , de are three balance schemes of statehood: table. A.7.1. a - the cob balance; tab. A.7.1. b - the balance through rik (with income) and the table. A.10.1. c - balance after three months (with zbits)

Yak bachimo z table, the accounting balance sheet has a constant accountability of the consummate rozmіru interest in giving the state and the clerk of indicators of the asset and liabilities.

The sum of the asset and liability is called the “currency” of the balance sheet. The accounting balance sheet has a method of reviewing, grouping, reporting and reporting information about state factories, appearances and processes of accounting. Particular protection of the assets of the asset and liability, part of the yak of acquisitions, so that the most important aspects of the very same apparition - an intercession of state gifts.

Otzhe, visibly gable. The accounting balance has two dimensions: from one side, the right to attend to the state donations, the next to the functional role of the state, and the second to the right, due to the lack of interest. I’ll show the magnitude of the show, with such havocs the hairline (statehood) Volodya (virobnichesky, financial potential), and the other — the hairline of these hardships - of the same dzherel tsi of trouble, have asserted (the state of self-confidence).

The method of transferring the group interests of the state gifts (state gifts) in two aspects on the song date. As a result, you can uniquely understand the requirements of the table of gifts for special purposes. Naizagalnіshu form balance ілюстралю tab. A.7.2. I call the half of the table an asset (the word “Asset” is written in the upper left corner). The right half is called passive (the word "Pass" is written down in the upper right path). Such pidkhid before buddy tables and balance and terminology, as in it is stagnant, it is essentially formal.

Table A.7.1.a

The balance of statehood as of 01.01.200__ p.

Assets

Suma, UAH

Passive

Suma, UAH

1.Gospodar

(Resources)

2000

1. Vlasny capital

2. The acquisitions of the capital

1600

400

at once:

2000

at once:

2000

Table A.7.1.b

The balance of statehood as of December 31, 2006

Assets

Suma, UAH

Passive

Sum, UAH

1. State Gift

(Resources)

2200

1. The Supreme Capital

2. The posits of the capitals of the dzherel 3. The result of the robot (side)

1500

600

100

At once:

2200

At once:

2200

Table A.7.1.c

Balance of statehood as of 01.04.200__ p.

Assets

Suma, UAH

Passive

Suma, UAH

1. State Gift

(Resources)

1900

1. The Supreme Capital

2. The acquisitions of the capital

3. The result of robots (zbitok)

1500

600

- 200

At once:

1900

At once:

1900

The asset and liability are not simple terms. All economic characteristics. Asset balance sheet - a specific form of disclosure of the productive forces of the gospodar singing system (form) (material, basic hardship, cost, production of lean) from the banknote. Pasiv - sum of power and position (bank, state formations, powers) cost for state grants, supra virobnichi (state gifts) formations.

Table A.7.2

Balance as of December 1, 2006

Assets

Suma, UAH

Passive

Suma, UAH

Take the role for the functional role and the sign of productive forces (name, type skinny)

Get the virobnitztva for the significant jerel ich affirmation and the sign of virobnichi (legal) vidnosin (person)

Main trouble

materials

Sandy

Incomplete virobnitstvo

ready products

kasa

Rosrachunky rachunka

Rosrachunks with debtors

1000

600

100

150

70

10

200

70

Statutory capital

Reserve capital

Dodatkovy capital

Failure

bank loans

Creditor

800

700

360

240

100

Balance

2200

Balance

2200

The asset balance in legal characterization characterizes the amount of interest for the functional sign, some kind of gratitude is confused, the order is the same, and the same is the hairline of the other parts, as well as the maximum amount of contribution.

Having graded the balance sheet in a legal sense, we characterize the legal rights of the government and the government, the winnings are the same as the state donations and the last donations are given by the government, banks, creditors as a result of state donations.

The balance sheet of the image of an economic and legal financial institution of state gratitude, revenge of the state of gospodarsky interests, djerela approval, financial results, the system of mutual loans, the system of trading (bankruptcy) loans.

Balance є synthetic subheadings indicators for the analysis of state gifts.

The word "balance" is like termin maє rіznі meaning. Shchodo accounting region, yogo vikoristovuyut so.

1. As a table, de gospodar factories - apparitions of the first process - are imaged in two aspects-divisions (active and passive).

2. As an element of the accounting region method, with the help of a certain kind of gospodar fact - the manifestations and the processes - are represented in two aspects-divisions: for the functional sign of the productive power and for the identification of the most characteristic of the law.

3. In the table, the words “At once” are matched with the word “Balance”, with the help of which we can identify the assets and assets of the asset.

Zauvazhimo scho termіn "balance" in economical victories often finish. For example, “The balance of the sand”, “The balance of the work” is skinny.

You can wait for the daily balance sheet method to be developed before you can see the appearance of two aspects, to become the first place.