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Accounting region - Sopko V.V.

A.7.3.3. Balance sheet structure

1. Understanding the article and the balance sheet.

Asset and pass to balance to submit to the distribution and stats. Article balance - an indicator that characterizes the designations (singing) look, put the state gift in front of the functional sign (asset) or the right of the hairline (dzherela) state gift (article passive).

Balance sheets are grouped in distribution. All right, looking and analyzing the balance. We have revised balance sheet items in order to balance the order of singing principles, before and after the financial analysis.

2. Assessment of balance sheet items.

The procedure for evaluating articles of the balance sheet shall be established by the legislation of the country. The most effective method for estimating articles of the balance sheet is for the self-government of the state. Allow me to make an effective assessment of the reality of the present efforts and really see the results of the state activities.

3. Pobudova balance.

Yak Bulo is assigned, balance sheets to be planted at the front. Groups and distributions to the balance are formed behind economic signs, mainly financial and analytical, the role of state factories is functional, the way to transfer the product to the product is priced, and it is wrapped.

Grupuvannya preoccupied with the state donation and right-winger (dzherel) ikh of approval for the most irrelevant serpent at the direct rozumіnnі unochnyє tab. A.7.3.

Table A.7.3

Balance (principle of incentive for the nature of participation in the process of virobnitz)

Assets

Passive

1. Take care of virobnitstva (dyalnostі)

2. Take cover (obigu)

1. Vlasnist sosnovnikіv

2. Vlasnost posichalnikіv (goiter'yazannya)

The optimum number of articles for the balance sheet is to be identified as the needs of management, by shifting the benefits of management to management. In addition, for the sake of bank transfer, it will be transferred to control and analysis from the side of financial institutions and credit institutions (banks and other creditors).

Form the bookkeeping balance sheet of the statehood and methodical instructions for the future folding of the Ministry of Finance of Ukraine.

In the form of an accounting balance sheet, all the assets of the asset and the liability are grouped at the third-party place of ownership (form A.7.1).

Form A.7.1

Balance (principle of impulse system)

Assets

Passive

Rozdil

Rozdil

1. Non-negotiable assets

2. Reverse assets

3. Vitrati Maybutnіh perіodіv

1. Vlasny capital

2. Protection of offensive vitrates and payments

3. Dovgostrokovі zobov'yazannya

4. Flowing goiter'yazannya

5. Income maybutnіh perіodіv

Balance

Balance

Characterize the distribution of the asset balance .

At the distribution. 1 revised statistics, active contribution and so on. for characteristic - non-negotiable.

At the distribution. 2 show the viral reserves - materials, heat, packaging, incomplete viola, goods, surplus of finished products, allowance (money), cash in hand, open bank, open bank accounts, financial trading, open trading. t. ін. At the distribution. 3 vidobrazuyut vitrati maybutnіkh perіodіv.

There are three distributions of the asset to the main donors of statehood. We spin now to distribute balance .

At the distribution. 1 I show the balance sheet statutory fund (capital), insurance fund, income and income, as a rule of statehood.

At the distribution. 2 - Security of the on-going vitrats and payments - show the security of bills to the staff, payment of financial assistance and medical care.

At the distribution. 3 viddivayut credits won by the state donation pid stock y vitrati (materials, sandy, incomplete virobnitzto skinny) and pre-hosted poses (on term ponad rik).

At the distribution. 4 show peremptory rozrahunkovo-credit vіdnosini gospodratnosti, zamovlenі yogo main dyalnіstyu between the boundaries of rock.

At the distribution. 5 to characterize the income Maybutnіh perіodіv.

The structure of the balance sheet has been analyzed, I can help to ensure that there are more interests, for some reason there are state grants, with all the hairs, forts, and also to maintain the characteristics of the rights and interests for the right of ownership.

At the balance, I will show the camp of the government’s interests and dzherel ikh approval, as a rule, at two days: on the cob and the quarter, rock chi month. Porvnyuyuchi indicators, show the serpents in the storehouse of the state grant and that the clerk Jerel for the period.

Zmіst balance okremikh gospodarnosti disagreement. Vіdmіnnostі mіzh balances are mirrored by the nature of the robot skin dermis. Adzhe sam tsey character viznacha warehouse, zmіst і structure of the cob and the way the form of dzherel asserted tsikh zobob. For example, the balance of industrial enterprises should be taken for their own account in the balance of trade enterprises. As a matter of fact, in the balance sheet of industrial supply, the greatest number of interests was overwhelmingly invested in virobnichi resources - the main ones, the reserve stocks (about 50 - 70%), then in the balance of the trade supply even more than 80% (close to 70%).

At the balances of the Sіlskogospodarsky pіdpriimstv on the first plan to do so statіt balance, as a product sіlskogospodarskogo virobnitstva, creatures, kindly skinny. Behind the serpent and structure of the balance, it is possible to signify, to a certain sphere of dyalnosti, to establish a song of gratitude.

4. Technical form the balance sheet.

Rosglantut balance behind the two-sided form, balance. The water hour is practicable, and especially at the end of the day for the EOM, the folding balance for the wider technical forms has expanded: one-sided balance (form A.7.1); unilateral distribution (form A.7.2); one-sided negotiable (form A.7.3); two-way negotiable (form A.7.4); check (form A.7.5).

Occurrence of tiєi chi н ш ш ї форми forms to lay down the consumer goods of the state.

Form A.7.1

Balance (one-sided balance)

Balance (one-sided balance)

No. З / П

Article and rose

Assets

Passive

Balance

Form A.7.2

Balance

(one-way retail)

Assets

Article

S / n

Article

Passive

Balance

Form A.7.3

Balance

(one-sided werewolf)

Article (rahunka)

The flood

Turnover

The flood

on the____________

behind____________

on the___________

Assets

Passive

Debit

Credit

Assets

Passive

Balance

Form A.7.4

Balance

(bilateral werewolf)

________________ for _____________ 200_ p.

Assets

Passive

No.

Name

The flood

Turnover for

The flood

No.

Name

The flood

Turnover for

The flood

S / n

zasobіv

on the________

d

to - t

on the________

s / n

jerel

on the_______

d

to-t

on the_______

Balance

Balance

Here i dalі vikoristano speed: d - t - debit; to - credit.

Form A.7.5

Check balance

Credit

Debit

__ charge for debit

Main trouble

Materіali

Virobnitstvo

Ready products

Casa

Rosrachunk

rachuna

Rosrah

moons

pay pra

Rozrahunka with pzdviznymi persons

Rosrah-

nki

with dealers

1. Debit on_set

2.Basic hassle

3.Materials

4. Virobnitstvo

5. Ready products

6. Casa

7.Razrachunkovy rahuna

8.Prazrachki payment pracі

9. Razrahunki with pzdviznymi persons

10. Razrazhunki with debtors

11. Loans with a creditor

12.Statutny capital

13. Reserve capital

14.Pozicki jar

15. Dodatkovy capital

16. The concern of the main concerns (depreciation)

17. Failure to lodge

at once for a loan on ___

Loan loan ____

Production Form A.7.5

Credit

Debit

Rosarahunki with creditors

Statutory

capital

Reserve-

Niy Kapital

Posichki jar

Dodat

koviy capital

Zoshennya main concerns

Failure

immediately after debit

The flood

for debit

on the _____

1. Fill on credit

2.Basic hassle

3.Materials

4. Virobnitstvo

5.Ready products

6.Casa

7.Razrachunkovy crust

8. Payments for payment

9. Razrahunki with pzdviznymi persons

10. Razrazhunki with debtors

11. Creditors with creditors

12. Statutory capital

13. Reserve capital

14.Pozicki jar

15. Dodatkovy capital

16. Fear of the main concerns

17. Failure to lodge

Loans for ____ at once

Zalishokza loan for ____

Table A.7.6

BALANCE (vertical, Anglo-American)

at 31 breast 200__ rooku

million dollars USA

Indicators

1999

1998

ASSETS: Streamline Assets

1. Gotivka (Equivalent Gotivka)

2149

1390

2. Short-term capital investments (approximate market rate)

171

95

3. Rahunki і records (vimogi)

(Surety of large non-subsidized companies - 1999 RIK - 305 million dollars.

1998 rik - $ 39 million)

3961

3615

4. Inventory

1353

1559

5. Foreign streaming activity (Mayno)

96

111

At once streaming activity

7730

6770

6. Capital investment and advance payment

3478

5239

7. Mine (booths, equip)

31130

29919

8. Minus accumulated depreciation - znos

17318

16173

9. Clean mine (bouquets, build skinny)

13812

13746

10. Differential price

616

582

AT ONCE

25636

26337

LIVE: Goiter
'' that joint stock capital

11. Reserve, so as to enforce co-payment, and that out-of-pocket extra-budgetary bargains (credit).

1311

1267

12. Rahunks, so as to maintain co-sponsorship (at the same time as prior to the pay-off of large non-subsidiary companies - 1999 p_k - 212 million dollars.

- 1998 RIK - 55 million dollars.)

1584

1254

13. Accumulated goiters

1988

1538

14. The anterior front

1526

2115

Instantly passive

6409

6174

15. Dovgostrokovі poses

4278

5999

16. Kapital leasing (buildings in the Borg)

436

656

17. Differentiation of the income tax

1507

1612

18. Differentiated poses and insects
'' jazz

3667

3752

19. The Ministry of Corporate Support and Subsidiary Companies

159

39

At once goiters

16456

18232

20. Shareholder capital:

1. Seriya "B" - convertible stock (currency)

500

500

2. Unarmed dohid (scho servantє

compensation)

(466)

(500)

3. Raznі tariffs of the total joint-stock capital company E "

267

267

4. Raznі tariffs of the joint-stock equity capital Serії S

381

381

The sum of Aktsionerny capital

1714

1714

Zakіnchennya tab. 7.6

Indicators

1999

1998

5. The redistribution of the paid capital over the Got_vkovo card

655

668

6. Unpaid salary

6595

7172

7. Currency refund (price reznitsya)

52

8

louder

9594

9546

8. Minus zagalny deposits of capital trimachiv (vlasnik aktsіy)

414

1441

At once the joint stock capital

9180

8105

AT ONCE

25636

26337