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Buhgaltersky Obl_k - Sopko VV

A8. Pobudova dvoїstogo (podvіynogo) vіdobrazhennya gospodarskih faktіv- yavisch that protsesіv in sistemі rahunkіv: principle podvіynogo records

A.8.1. Zagalny pіdhіd

In buhgalterskih rahunkah vіdobrazhayut mill that will zmіni, ruh (at rozumіnnі zmenshennya abo zbіlshennya) gospodarskih faktіv-yavisch i protsesіv, tobto zbіlshennya zasobіv abo їh Jerel chi zmenshennya vіdobrazhaєtsya okremo.

Rozpodіlne vіdobrazhennya Tsikh protsesіv neobhіdno for dwellers on cutaneous gospodarskomu fact-yavischu abo processes just minutes can be easily used Bulo otrimati danі about kіlkіsnі i vartіsnі characteristics napriklad, materіalіv, SSMSC nadіyshli chi vibuli, abo іnshih zasobіv gospodaryuvannya. Takі danі potrіbnі kerіvnitstva for rapid, on-line inspection chi analіzu.

Yak Bulo zaznacheno, gospodarskі Fact yavischa abo processes vіdobrazhayutsya on rahunkah vzaєmopov'yazano. The essence tsogo time zvoditsya before scho recording gospodarskih operatsіy on one rahunku viklikaє neobhіdnіst recording tsієї operatsії on іnshomu, koresponduyuchomu rahunku.

When podvіynomu vіdobrazhennі gospodarskih operatsіy in sistemі rahunkіv suttєvoyu Find our Je those scho one second that she scrip vіdobrazhaєtsya on dvoh rahunkah, tobto dvіchі. And Tsei fact - ob'єktivna neobhіdnіst viznachennya new will dvoh aspektіv gospodaryuvannya - productive forces i virobnichih vіdnosin. W one side, Tse Mauger Buti result zbіlshennya abo zmenshennya masshtabіv gospodaryuvannya, tobto koshtіv, SSMSC znahodyatsya in gospodarstvі. W іnshogo side, Tse Mauger Buti viklikano zmіnoyu in strukturі productive forces abo virobnichih vіdnosin. Zvіdsi viplivaє visnovok: podvіyne (dvoїste) vіdobrazhennya gospodarskih operatsіy vimagaє, cutaneous dwellers gospodarska operatsіya, yak otrimala vartіsne viznachennya on pіdstavі otsіnki itself on the scrip, bula written once in one, another time - іnshomu rahunku, abo kіlkoh koresponduyuchih rahunkah.

Podvіyne (dvoїste) vіdobrazhennya gospodarskih faktіv-operatsіy - processes vіdobrazhennya in buhgalterskomu oblіku ob'єktivno іsnuyuchoї podvіynostі (dvoїstostі) sutі, nature, processes gospodaryuvannya yak єdnostі productive forces i virobnichih legal vіdnosin i podvіynostі (dvoїstogo) the nature of the circuit zasobіv gospodaryuvannya i Jerel їh utvorennya . Vono viklikano dvoїstim (podvіynim) the nature of the category vartostі Where Money Does virazhenі usі Elements (skladovі) Process gospodaryuvannya: ob'єkti that sub'єkti.