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Buhgaltersky Obl_k - Sopko VV

A.7.4.2. Feature tipіv gospodarskih operatsіy

Rozglyanemo dokladnіshe tipi gospodarskih operatsіy. Operatsії 1st type vіdobrazhayut zaluchennya to gospodarskoї dіyalnostі novih zasobіv gospodaryuvannya for rakhunok novih Vlasnyi vkladen abo pozichenih kapіtalіv Jerel. Pong sprichinyuyut zmіni vodnochase in aktivі that pasivі balance. Vnaslіdok such operatsіy mozhlive rozshirennya warehouse nayavnih zasobіv abo zbіlshennya vartіsnoї characteristics zasobіv that їh Jerel (vlasnikіv).

Butt. Before Gospodarstwa Zăluceni novih materіalnih tsіnnostey for the amount of 2 yew. UAH. Zgadanі tsіnnostі opributkovanі warehouse, ale for them groshі not splacheno.

Tsya gospodarska operatsіya zumovlyuє vodnochase zmіni in aktivі that pasivі balance. Її sutnіst polyagaє in the fact scho on skladі Gospodarstwa staє bіlshe zasobіv (materіalіv) tobto zbіlshuєtsya asset balance. Oskіlki for materіali slit splacheno not, then vinikaє zobov'yazannya before postachalnikami Tsikh materіalіv, tobto to gospodarskogo turnover zaluchayutsya Stranger's Costa (for Gospodarstwa - pozikovі dzherela), i pasiv balance zbіlshuєtsya on the bag itself chiu (2 yew. UAH.). Vnaslіdok tsogo vodnochase zmіnyuyutsya sumi asset that pasiv balance.

Gospodarskі operatsії 2nd type vіdobrazhayut viluchennya s gospodarskoї dіyalnostі іsnuyuchih zasobіv i Jerel їh utvorennya. Pong prizvodyat to zmіni vodnochase in aktivі that pasivі balance, ale vzhe in bіk zmenshennya. Vnaslіdok such operatsіy Mauger zvuzhuvatisya warehouse nayavnih zasobіv that їh Jerel abo zmenshuvatisya vartіsna otsіnka.

Butt. Ig rozrahunkovogo rahunku Gospodarstwa pererahovano pіdpriєmstvu-postachalniku to repay zaborgovanostі 1 yew. UAH.

Tsya gospodarska operatsіya sprichinyuє vodnochase zmіni in aktivі that pasivі balance. Sutnіst її polyagaє in the fact scho on rozrahunkovomu rahunku Gospodarstwa camp less then koshtіv, tobto zasobіv gospodaryuvannya scho oznachaє zmenshennya asset balance. Oskіlki Costa pererahovanі on SPLAT Borg postachalnikovі then zobov'yazan TER bude. Otzhe, іz gospodarskogo turnover vilucheno others Jerel qiu itself on the bag, tobto 1 yew. UAH. Unaslіdok tsієї gospodarskoї operatsії vodnochase zmіnilisya sumi asset that pasiv balance. On vіdmіnu od operatsіy 1st type zmіni harakterizuyut zmenshennya balance.

Gospodarskі operatsії third type vіdobrazhayut zmіnu forms abo peremіschennya zasobіv s one Georeferencing on Lots Other. Pong prizvodyat to zmіni mіstseznahodzhennya zasobіv gospodaryuvannya, clarify їh otsіnki abo transition zasobіv s odnієї FORMS іsnuvannya to іnshoї. Tsі gospodarskі operatsії zumovlyuyut zbіlshennya for funktsіonalnoyu Find our some zasobіv for rakhunok zmenshennya іnshih. When tsomu scrip zagalna zgadanih zasobіv lishaєtsya nezmіnnoyu.

Butt. Vidanі (peredanі) Zi warehouse in virobnitstvo materіali vartіstyu 3 yew. UAH.

Tsya gospodarska operatsіya sprichinyuє to zmіni deprivation in aktivі balance. Sutnіst її polyagaє in the fact scho on skladі Gospodarstwa camp less then zasobіv (materіalіv). Vodnochase zbіlshitsya Quantity zasobіv in virobnitstvі, tobto in virobnichomu protsesі scho harakterizuє zroblenі vitrati. A Tse takozh Je asset balance. Otzhe, gospodarskі operatsії third type sprichinyuyut in balansі deprivation zmіni warehouse that structure zasobіv gospodaryuvannya.

Gospodarskі operatsії 4th type vіdobrazhayut zmіni in pravovlasnika Jerel formuvannya gospodarskih zasobіv, tobto zmіnu pravovlasnikіv. OAO All Oskіlki dzherela їh formuvannya vіdbitі pasivі in balance, the second zmіni, pov'yazanі Zi pitched vlasnostі rights, do not lead to zbіlshennya abo zmenshennya zagalnoї sumi - zmіnyuєtsya deprivation warehouse vlasnikіv Jerel formuvannya zasobіv, tobto pasiv.

Butt. Through vіdsutnіst koshtіv on rozrahunkovomu rahunku zobov'yazannya postachalnikovі (kreditorovі) Bula splachena for rakhunok bank loan (4 yew. UAH.).

Tsya gospodarska operatsіya sprichinyuє to Change log tіlki pasivі in balance. Sutnіst її polyagaє in fact scho loan from the bank obsession yavlyaє him novі dzherela utvorennya gospodarskih zasobіv, zbіlshuєtsya zobov'yazannya to the bank, scho vodnochase harakterizuє basis zaluchennya pozichenih (foreign) koshtіv. In zv'yazku pererahuvannyam s Tsikh pennies (obsession od bank) borzhnikovі (postachalnikovі) zmenshuyutsya ranіshe zaluchenі to gospodarskoї dіyalnostі Stranger's dzherela, scho boule takozh vіdbitі pasivі in balance. Otzhe have rezultatі vikonannya gospodarskih operatsіy 4th type in balansі vіdbuvayutsya zmіni deprivation warehouse that structure pravovlasnostі - Jerel formuvannya zasobіv gospodaryuvannya.

Zmіni in balansі scho їh sprichinyuyut rozglyanutі tipi gospodarskih operatsіy, іlyustruє Table. A.7.4.

Ically mathematical model for Change in balansі, zumovlenih types gospodarskih operatsіy, unaochnyuє A.7.3 scheme.

table A.7.4

Zmіni will balance pid vplivom gospodarskih operatsіy

scheme A.7.3

Ically mathematical model for Change in balansі, zumovlenih types gospodarskih operatsіy

Umovnі signs:

A - zagalna scrip asset

P - zagalna scrip pasiv

Zauvazhimo scho spetsіalіsti gospodarskogo upravlіnnya toil nobility th rozumіti Vidi she tipi gospodarskih operatsіy for їh ekonomіchnoyu sutnіstyu. Without knowledge Tsikh nemozhlivo pobuduvati buhgaltersky Obl_k Gospodarstwa, analіzuvati mill that will zmіni ob'єktіv gospodaryuvannya, upravlyati fіnansami.

When the subject is the viznachennі ob'єktіv buhgalterskogo oblіku z'yasovano Bulo, scho yak Gospodarstwa sub'єkt processes suspіlnogo vіdtvorennya, harakterizuєtsya dvoїstіstyu. W one side, yak sukupnіst productive forces, s іnshogo - yak sukupnіst legal virobnichih vіdnosin. Purshia aspect titles asset Inshyj - pasiv. Vodnochase in protsesі suspіlnogo vіdtvorennya gospodarskі Fakti yak sukupnіst productive forces i Legal virobnichih vіdnosin obertayutsya yak vartostі, that Square od Georeferencing їh znahodzhennya, abo peretvorennya s odnієї form in іnshu magnitude Tsikh zasobіv bude rіvnovelikoyu, more value is vartostі when Tsikh peretvoren zalishaєtsya nezmіnnoyu, zmіnyuєtsya tіlki її form tobto іsnuvannya vartostі. Otzhe in kozhnіy gospodarskіy operatsії vartіst zasobіv, scho abo nadіyshli vibuli, zobov'yazan, scho abo vinikli pogashenі will odnakovі (Table. A.7.5).

table A.7.5

Printsipova pobudova for Change that will become gospodarskih faktіv

for teorієyu dvoїstostі