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Accounting region - Sopko V.V.

A.7.4.2. Characteristics of types of state-owned operations

Let’s see the report of tipi gospodar operations . Operations of the 1st type to introduce the new gifts to the state for the new gifts for the newly-born brand new contribution of a limited number of shares. It’s stinky to reckon the water hour in asset and balance. In addition to such operations, it is possible to expand the warehouse of obvious interests, as well as the general characteristics of the interests of those dzherel (vlasnik).

Butt. Prior to the statehood, new material values ​​were acquired for a sum of 2 thousand. UAH Guessed the values ​​of attribution to the warehouse, but for them they are not rallied.

Tsya gospodarska operation zumovlyu но water hour snake in assets and passive balance. There’s a lack of transparency in that, in the warehouse of statehood, there’s been a lot more material (material), because the asset balance is better. Oskіlki aren’t united for the material, then winnings of the goiters before the posters of these materials, so that before the turn of the state they’ll get someone else’s cost (for statehood - posh dzherela), and saving the balance of the whole amount of UAH (2). From the bottom of the water, the sum of the asset and the balance sheet will vary.

State-owned operations of the 2nd type of imaging viluchennya gosodarskyi dyalnostі іsnuyihih interests and dzherel ikh of approval. The stinks lead up to winter water hours in the asset and passive balance, but also in the second quarter. In addition to such operations, you can call up a warehouse of obvious interests and that dzherel abo zmenshuvatis vartіsna otsіnka.

Butt. From the roshrakhunkovaya mahogany of statehood, it was re-licensed to the post-government for the repayment of bargaining 1 yew. UAH

Tsya gospodarska opritsіya sprichinyu но water hour in assets and passive balance. The essence of the situation is that on the roshrakhunkovuyu march of statehood I will become smaller than the cost, because I want to join the state grant, which means reducing the asset balance. Oskіlki koshti rerachovanі on a payment to the Borg postochalnikov_, then goiters cannot be called goiters. Ozhe, iz gospodarskogo turnover, foreigners dzherel on tsyu the sum itself, tobto 1 yew. UAH Universidok of the gosudar gosudarstvenny operation water hours changed the amount of the asset and the balance sheet. On a vidnі vid operation of the 1st type of a zmіni characterize a change in balance.

State-owned operations of the 3rd type of video imagery of the forms of any kind of change of interests for one month at a time. It’s okay to bring to the notice that they have received state grants, clarification of their assessments, as well as the transition to cares from one form to the last one. All state operations to zoom in for the functional sign of some ones for the change of heart. Under tsomu, the summons of zgadanih are irrelevant.

Butt. Vidanі (transferred) from the warehouse at the virobnitstvo materіali vartіstyu 3 tis. UAH

Tsya gospodarska operation to match up to less than in the active balance sheet. The confusion of the поля поля є щ ства є є is that at the warehouse of the state grants, I will become less concerned (material). The water hour will be better for the virobility, as for the viral process, which is characterized by the vitrati. And tsezh є asset balance. From now on, state-owned operations of the 3rd type must be accounted for in the balance sheet and the structure and structures of the government-sponsored state.

Gospodarsky operations of the 4th type vidobrazuyut serpents in the right-winger dzherel formuvannya gospodarskih concerns, tobto zmіnu right-winger. Oskіlki all the dzherela ikh of the form vidbit in the balance sheet, then the first time, if you have the right to power, do not bring to zb_lshennya, but to change the amount of the sum - you need to lose more storage, if you need to save.

Butt. Through the availability of money to the roshrakhunny rakhunka of goiters, the number of postachalnikov (creditors) the pool was paid for the rakhunok to a bank loan (4 thousand UAH).

Tsya gospodarska operation to match up to change in balance. Sutnіst її polyagaє in fact scho loan from the bank possession yavlyaє him novі dzherela utvorennya gospodarskih zasobіv, zbіlshuєtsya zobov'yazannya the bank scho vodnochase harakterizuє Nove zaluchennya pozichenih (foreign) koshtіv. The sound of overreacting pennies (won the bank) borshnikov (postachalnikov) changed earlier learned to the state of the djalnosti strangers dzherela, scho blazhi vidbiti in the balance sheet. From now on, the result of the end of the state-sponsored operations of the 4th type in the balance sheet is higher than in the warehouse and the structure of the rule of law - dzherel formuvannya zosobіv state donation.

Serves in balance, why should I take into account the tipi of the state-owned operations, table? A.7.4.

Mathematically, the model of the balance sheet, zooming in on the types of state operations, the most basic scheme A.7.3.

Table A.7.4

Zmіni I will become the balance of the bill in the gospodar state operations

Assets

Suma

Passive

Suma

1. The cob mill

10

1. The cob mill

10

Zmіna Type 1

+

2

+

2

2. Novy Stan

12

2. Novy Stan

12

Zmіna Type 2

-

1

-

1

3. Novy Stan

eleven

3. Novy Stan

eleven

Zmіna Type 3rd

-

3

+

3

4. Novy Stan

eleven

4. Novy Stan

eleven

Zmіna Type 4th

-

4

+

4

5. Novy Stan

eleven

5. Novy Stan

eleven

Scheme A.7.3

The mathematical model of balance in case of zooming in on types of state operations

a A 10 =

a P 10

a A + 2+ 10 = 11 =

a P + 2 + 10 = 12

a A - 1 + 10 = P =

a P - 1 + 10 = 11

a A 10-3 + 3 = P =

a P 0 = 11

A P =

a P - 4 + 4 = 11

a A 0 +

Signs:

A - ignorant asset

P - ignorant suma passive

Zauvazhimo, scho special services of the state administration to may nobility see and see that type of state operations for their economical day. Without this knowledge it’s not possible to get the accounting region of statehood, to analyze the state and the state, to receive the state grant, manage finances.

When the subject is identified, the object of accounting in the oblast is unclear, thanks to the process of sub-process of suspension, characterized by double. From one side, as a result of productive forces, and from one side, there is a degree of right-wing virological vidnosin. The first aspect of the names of assets, the most - passive. The water hour in the process of suspension of government is actually the same as the greater productive forces and the right viral women, the more they are, because there is little difference in size, but You’ll be able to see the form, which is the best way. From now on, in the leather gosudarstvenny operation, the wartime interest, what you have come to do is vibuly, goiters, but won’t be redeemed, be the same (Table A.7.5).

Table A.7.5

Principova pobudova I will become that zmіn I will become gospodarsky facts

for the theory of doubleness

Characteristics of the accounting oblast

Assets

Passive

Gospodarsky fact - yak yavyscha

Skin gospodar fact, productive element, object, nose oznak vartostі

Skin gospodar fact, sub-act of law of power (physical and legal person)

Specifications

Name, type, унокatunok, rozmіr, odinitsya vimіru, for kіlkіstyu and vartіstyu

Business name (name), I’m, by name, addresses that are legal data

Gospodarsky facts - as a process

Specifications:

1. I will become

Required

(+)

Nabuttya rights

moisture

(+)

2. Change will

Vibuttya

(-)

Pripinennya rights of power

(-)

3. Zmіna asset structure

Zmina forma

(-) (+)

Zmіni not v_dbulisya

4. Zmіna structure pasivіv

Zmіna not vidbulasya

Zmіna of the right of the hairline

(-) (+)