home Accounting, auditing books Buhgaltersky Obl_k - Sopko VV

Buhgaltersky Obl_k - Sopko VV

A.7.5. Vzaєmozv'yazok warehouses elementіv at pobudovі buhgalterskogo oblіku yak processes for teorієї dvoїstostі

Buhgaltersky Obl_k lead tіlki furrows in particular vlasnika Gospodarstwa. Oblіkovy processes in buhgalterskomu oblіku viznachaєtsya vimogami koristuvachіv buhgalterskoї Informácie (vlasnikami, zasnovnikami toscho) that harakterizuєtsya cob i kіntsem. Tsі perіodi shaping can Buti calendar perіodom (rock, quarter, mіsyatsem) abo gosprozrahunkovim perіodom (rock, pіvrіchchyam toscho). Tom at buhgalterskomu oblіku printsipovim Je ponyattya "cob" is the "kіnets" oblіkovogo perіodu.

Cob oblіkovogo perіodu shaping can Buti:

a) ear dіyalnostі (stvorennya) pіdpriєmstva;

b) kіnets poperednogo perіodu dіyalnostі (calendar abo gosprozrahunkovogo perіodu).

Yakscho pіdpriєmstvo stvoryuєtsya then yogo Pochatkova mill Je nulovim.

On dіyuchomu pіdpriєmstvі Pochatkova pitched camp Je kіntsevy poperednogo gospodarskogo rozrahunkovogo perіodu, yaky viznacheny buhgalterskim zvіtom - balance - she won auditorske pіdtverdzhennya.

For viznachennya Pochatkova will have whether Money Does dіyuchomu gospodarstvі mozhna vikoristovuvati Priya іnventarizatsії. On pіdstavі danih іnventarizatsії mozhna sklasti so titles Pochatkova abo, yak yogo іnodі nazivayut, vstupny mill - balance

Gospodarstwa.

Cutaneous gospodarsky fact - yavische abo processes (operatsіya) - guilty Buti dokumentovany, tobto mother dokazovіst. The document - the basis of buhgalterskih zapisіv. Document guilty mіstiti suttєvі kіlkіsnі th vartіsnі characteristics ob'єkta oblіku.

Buhgalterskі document and perevіryayut, obroblyuyut that reєstruyut on pіdstavі їh zmіstu skladayut buhgalterske implementation, scho Yea based on the recording to rahunkіv.

Rahunki vіdkrivayut on pіdstavі buhgalterskogo proof - document.

In carrying out pіdstavі buhgalterskih roblyat recording rahunkah. Pіslya completion usіh zapisіv rahunki zamikayut - viznachayut turnover for nadhodzhennyam, vibuttyam and takozh Novi camp rozrahunku result (surplus) ob'єktіv oblіku.

Zamknutі rahunki vikoristovuyut for skladannya new zaklyuchnogo (remaining) balance.

Zagalnu scheme buhgalterskogo oblіku, yak єdnostі warehouses elementіv oblіkovogo processes, the method shown in Fig. A.7.3.

Usі metodichnі priyomi Je folding, tse vimagaє їh poslіdovnogo rozglyadu.

Fig. A.7.3. Zagalna scheme pobudovi buhgalterskogo oblіku yak processes on osnovі teorії dvoїstvostі