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Buhgaltersky Obl_k - Sopko VV
A.7.3.2. Principle dvoїstogo grupuvannya gospodarskih faktіv
Basics pobudovi buhgalterskogo balance Je podvіyne grupuvannya gospodarskih faktіv, yavisch i protsesіv for funktsіonalnoyu Rolle in protsesі virobnitstva, s one side, that of Jerel їh utvorennya (vіdpovіdno to vlasnostі) s іnshogo. Ob'єkti gospodaryuvannya in buhgalterskomu oblіku zaznayut in balansі podvіynogo grupuvannya. Otzhe, buhgaltersky balance - tse priya (sposіb) vіdobrazhennya will gospodarskih faktіv - yavisch i protsesіv - for їh Find our representations to the productive forces (Mainova aspect grupuvannya) i virobnichih vіdnosin (vlasnitsky aspect grupuvannya) at the time of Pevnyi hour.
Tehnіchny buhgaltersky balance - tse table in yakіy imposed characteristic'll Lane Gospodarstwa for Pevnyi Find our podіlu productive forces (osnovnі zasobi, materіali, groshі) in vartіsnomu virazhennі i characteristic of the very lane h vlasnitskih vіdnosin (skіlki Vlasnyi i pozichenih koshtіv way in Gospodarstwa, gospodarsku dіyalnіst). Purshia aspect Got NAME "asset", others - "pasiv".
Dvoїsty character Gospodarstwa for balance method іlyustruє Table. A.7.1, and - in de imposed three balansovі schemes Gospodarstwa: Table. A.7.1. and - Pochatkova balance; Table. A.7.1. b - balance by Year (s pributkami) that Table. A.10.1. to - balance after three mіsyatsі (Zi zbitkami)
Yak bachimo s table, at buhgalterskomu balansі postіyno pіdtrimuєtsya rіvnіst zagalnogo rozmіru zasobіv gospodaryuvannya that їhnіh Jerel have pokaznikah asset i pasiv.
Zagalna scrip asset i pasiv nazivaєtsya "currency" balance. In buhgalterskomu balansі realіzuєtsya method podvіynostі vіdobrazhennya, grupuvannya, uzagalnennya that porіvnyannya information The gospodarskі fact yavischa i yak processes ob'єkti buhgalterskogo oblіku. Porіvnyannya zabezpechuє rіvnіst pіdsumkіv asset that pasiv, porіvnyannya їh yak sukupnostey, tobto rіznih aspektіv one of th most yavischa - zasobіv gospodaryuvannya.
Otzhe, zrobimo visnovki. In buhgalterskomu balansі porіvnyuyutsya Dvi size: s one side, sukupnіst zasobіv gospodaryuvannya, zgrupovanih for їhnoyu funktsіonalnoyu Rolle in gospodarstvі and s іnshogo - sukupnіst Jerel Tsikh zasobіv, zgrupovanih for Find our їhnoї nalezhnostі (vlasnostі). Persha magnitude pokazuє, yakimi zasobami vlasnik (Gospodarstwa) volodіє (virobnichy, fіnansovy potentsіal), and the other - hto Je vlasnikom Tsikh zasobіv - s yakih Jerel tsі zasobi utvorilisya (rіven gospodarskoї samostіynostі).
podvіynostі method peredbachaє grupuvannya zasobіv gospodaryuvannya (Gospodarstwa) in dvoh aspects Pevnyi to date. Oznachaє Tse, scho dvoїste vіdobrazhennya zasobіv gospodaryuvannya mozhna unaochniti in viglyadі tablitsі spetsіalnoї Budova. Nayzagalnіshu form of balance іlyustruє Table. A.7.2. Lіvu half tablitsі nazivayut asset (the word "Active" in zapisuyut lіvomu upper kutі). The right half nazivayut pasiv (the word "pasiv" in the upper right zapisuyut kutі). Taqiy pіdhіd to Budova tablitsі balance i termіnіv, SSMSC in nіy zastosovuyutsya, Sotho formalities.
table A.7.1.a
Balance Gospodarstwa 01.01.200__ on p.
Assets | Amount, UAH | pasiv | Amount, UAH |
1.Gospodarskі zasobi (Resources) | 2000 | 1. Vlasnyi kapіtal zasnovnikіv 2. Pozicheny kapіtal Pozichenі dzherela | 1600 400 |
time: | 2000 | time: | 2000 |
table A.7.1.b
Balance Gospodarstwa 31.12.200__ on p.
Assets | Amount, UAH | pasiv | UZS, USD |
1. Gospodarskі zasobi (Resources) | 2200 | 1.Vlasny kapіtal zasnovnikіv 2. Pozicheny kapіtal Pozichenі dzherela 3. The results of the work (Prybutok) | 1500 600 100 |
Together: | 2200 | Together: | 2200 |
table A.7.1.v
Balance Gospodarstwa 01.04.200__ on p.
Assets | Amount, UAH | pasiv | Amount, UAH |
1. Gospodarskі zasobi (Resources) | 1900 | 1.Vlasny kapіtal zasnovnikіv 2. Pozicheny kapіtal Pozichenі dzherela 3. The results of the work (zbitok) | 1500 600 - 200 |
Together: | 1900 | Together: | 1900 |
Prote asset i pasiv - not prostі termіni. Tse ekonomіchnі characteristics. Income Statement - concrete form іsnuvannya productive forces pevnoї gospodarskoї System (formuvannya) (materіali, osnovnі zasobi, Costa, Produkciya toscho) in vartіsnomu virazhennі. Pasiv - som i Vlasnyi pozichenih (od bank gospodarskih formuvan, powers) koshtіv for gospodaryuvannya scho virazhaє virobnichі (gospodarskі) vіdnosini.
table A.7.2
Balance at 01.12.200__ p.
Assets | Amount, UAH | pasiv | Amount, UAH |
Zasobi virobnitstva for funktsіonalnoyu i Rolla Find our productive forces (loc type toscho) | Zasobi virobnitstva for Jerel Find our їch utvorennya i virobnichih Find our (legal) vіdnosin (person) vlasnostі | ||
Osnovnі zasobi materіali Fuel type UNFINISHED virobnitstvo ready Produkciya Casa Rozrahunkovy rakhunok Rozrahunkі s debіtorami | 1000 600 100 150 70 10 200 70 | statutory kapіtal Backing kapіtal Dodatkovy kapіtal Nerozpodіleny Prybutok loans bankіv creditors | 800 700 360 240 100 |
Balance | 2200 | Balance | 2200 |
Active balance in Yurydychna rozumіnnі harakterizuє scrip zasobіv for funktsіonalnoyu acquaint themselves, yakimi Gospodarstwa keruєtsya, rozporyadzhaєtsya i volodіє and takozh Je vlasnikom in tіy chastinі, yak yogo vіdpovіdaє sumі Vlasnyi vneskіv, vkladenih dіyalnіst have that testimony from pasivі.
Pasiv balance in Yurydychna rozumіnnі harakterizuє virobnichі pravovі vіdnosini that vіdnosini vlasnostі, SSMSC vinikli mіzh Gospodarstwa that іnshimi sub'єktami gospodaryuvannya - pіdpriєmstvami, banks, creditors have rezultatі gospodarskoї dіyalnostі.
Buhgaltersky balance vіdobrazhaє ekonomіko legal fіnansovy Gospodarstwa mill, mill about mіstit danі gospodarskih zasobіv, dzherela їh utvorennya, fіnansovі result, vzaєmovіdnosin system borgovih system (rozrahunkovih) vіdnosin (vimog abo zobov'yazan).
Balance Je synthetical uzagalnennyam pokaznikіv for analіzu gospodarskoї dіyalnostі.
The word "balance" yak Got termіn rіznі values. Schodo buhgalterskogo oblіku, yogo vikoristovuyut so.
Table 1. Yak, de gospodarskі fact - yavischa th processes - from vіdobrazhenі dvoh aspects-rozrіzah (aktivі that pasivі).
2. Yak Element Method buhgalterskogo oblіku, s Relief yakogo gospodarskі fact - that yavischa processes - vіdobrazhayutsya in dvoh-rozrіzah aspects: for funktsіonalnoyu Find our yak i produktivnі Sealy for Jerel їh utvorennya virobnichі vіdnosini yak, scho harakterizuyut vіdnosini vlasnostі.
3. tablitsі zamіst word "Together" koristuyutsya the word "balance" s Relief yakogo viznachayut rіvnіst pіdsumkіv asset that pasiv.
Zauvazhimo scho termіn "balance" in ekonomіtsі vikoristovuyut dosit often. Napriklad, "Balance Fuel type", "Balance robochoї Sealy" toscho.
Prote zavzhdi sutnіst balance method zvoditsya before scho s yogo Relief viznachaєtsya yakes yavische in dvoh aspects rozrіzah-scho yogo stanovlyat zmіst.
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