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Buhgaltersky Obl_k - Sopko VV

A.8.3. Pobudova rahunkіv the principle dvoїstostі.Podіl rahunkіv on aktivnі that pasivnі

a) is arithmetic system

Cutaneous Gospodarstwa yak sukupnіst possible, yak already zaznachalosya on whether yak date viznachiti s Relief dvoїstogo uzagalnennya caught in stanі. When tsomu cutaneous gospodarsky fact - yavische abo processes - yogo mill, Square od order to yakogo gospodaryuvannya aspect - chi asset pasiv - vono nalezhit, obov'yazkovo bude zafіksovano on rahunku pid svoєyu titles. Otzhe, Yakscho pіdsumuvati zalishki vsіh rahunkіv on yakih vіdobrazhenі gospodarskі fact scho nalezhat to asset possessed by the bag, scho dorіvnyuє asset. Analogіchno, Yakscho pіdsumuvati zalishki vsіh rahunkіv on yakih oblіkovanі gospodarskі fact scho nalezhat to Jerel їh formuvannya, pasiv, znovu matimemo the bag, scho dorіvnyuє balance. Oznachaє Tse, scho mіzh balance i rahunkami buhgalterskogo oblіku іsnuє direct phone reception.

Otzhe, rahunki on yakih oblіkovuyutsya gospodarskі Facts (yavischa processes i) to scho nalezhat asset nazivayutsya activity. Rahunki on yakih oblіkovuyutsya gospodarskі Facts (yavischa abo processes), scho nalezhat to pasiv, nazivayutsya Passive. Oznachaє Tse, scho rahunku Hosting Project (Active Passive chi) od deposits of up yakogo aspect grupuvannya nalezhit vіdpovіdny gospodarsky fact - yavische abo processes.

table A.8.1

Vzaєmozv'yazok balance i rahunkіv

Balance at ____________ 200__ p.

Active pasiv

rakhunok

"Osnovnі zasobi" "statutory kapіtal"

(Active) (Passive)

rakhunok

"Casa", "Loans to banks"

i, etc. i, etc.

b) Algebraїchna system

Ponyattya "Debit" i "credit"

In buhgalterskih rahunkah Rukh (in rozumіnnі zmenshennya abo zbіlshennya) gospodarskih faktіv - yavisch i protsesіv, tobto zbіlshennya chi zmenshennya zasobіv (abo rights to vlasnіst) vіdobrazhaєtsya vіdokremleno.

Rozdіlne vіdobrazhennya Tsikh protsesіv neobhіdne for dwellers of cutaneous gospodarskim fact - yavischem abo processes - just minutes Shvydko mozhna Bulo b dіstati danі about Quantity i vartіst, napriklad, materіalіv, SSMSC nadіyshli chi vibuli, abo іnshih zasobіv gospodaryuvannya. Takі danі potrіbnі kerіvnitstva for rapid, on-line inspection chi analіzu.

Rozdіlny Obl_k Ruhu gospodarskih faktіv - yavisch abo protsesіv - zooms neobhіdnіst Keeping rahunkіv dvobіchnoї form.

In nayprostіshіy formі dvobіchny rakhunok imposed in the Table. A.8.2. Lіvy bіk such rahunku priynyato nazivati ​​debit rule - loan.

W s is the methodically mіrkuvan The Teaching metoyu dvobіchnu form rahunku sproscheno zobrazhuyut in such viglyadі (Table. A.8.3).

table A.8.2

rakhunok _____________________________________

(Loc)

table A.8.3

rakhunok ______________________________________

(Loc)

At that pіdruchnikah ekonomіchnіy lіteraturі termіn "debit" oznachaє (od lat debet.) - Wienen, "credit" - (od lat credit.) - Vіriti. NAME rahunka write poseredinі tablitsі.

On praktitsі vikoristovuyut takozh odnobіchnu (Table. A.8.4) that bagatografovu, bagatokolonkovu form (Table. A.8.5) rahunkіv.

table A.8.4

rakhunok ____________________________________________

(Loc)

table A.8.5

rakhunok ____________________________________________

(Loc)

Credit Debit

Termіni "Debit" i "credit" at їh pervіsnomu znachennі ( "Wienen" i "vіriti") zastosovuvali dosit ago. Ninі Tse deprivation ponyattya, SSMSC oznachayut Pevnyi character for Change in active i Passive rahunkah, tobto tse umovnі tehnіchnі termіni for poznachennya nature operatsії on rahunkah in algebraїchnomu їh znachennі.

Ponyattya "Debit" i "credit" at balansovіy іnterpretatsії unaochnyuyut schemes that A.8.1 A.8.2.

scheme A.8.1

Balance

Oskіlki scrip asset dorіvnyuє sumі pasiv, the value of "Debit" i "credit" zgіdno іz law rіvnostі pravoruch i lіvoruch toil viznachati rіznі matematichnі dії (A.8.2 scheme).

scheme A.8.2

Balance

Yak seen Zi scheme access in all

rahunkah Square od їh nature (aktivnі chi pasivnі) lіvoruch to them zapisuyut turnover of debit and pravoruch - turnover of credit. Zauvazhimo scho aktivnі rahunki mіstyatsya s lіvogo side balansovoї rіvnostі i them іz of cob zmіnu in bіk zbіlshennya homes viznachati termіnom "debit", and so i roblyat dosі. Navpaki, termіn "credit" in the active rahunkah vіdpovіdav i dosі vіdpovіdaє zmenshennyu.

Istorichno sklalosya so scho zalishki the diagrams in the active rahunkah zapisuvali on botsі debit, and Passive - botsі on loan. Tom aktivnі that pasivnі rahunki toil structure scho її іlyustruyut vіdpovіdno schemes that A.8.3 A.8.4.

scheme A.8.3

Rakhunok "active"

scheme A.8.4

Rakhunok "Passive"

Yak bachimo Zi circuits, Active Passive i rahunki toil rіznu, tochnіshe protilezhnu, Budova. Tsya Budova zumovlena zmіstom oblіkovanih them gospodarskih faktіv - yavisch abo protsesіv - i Budova balance, oskіlki of the laws of mathematics podvіynіst gospodarskih faktіv, vіdbita in balansі, pіdporyadkovana rіvnostі law.