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Buhgaltersky Obl_k - Sopko VV

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A.8.4. Vіdkrittya rahunkіv that pіdgotovka rahunkіv to record

To dwellers mozhna Bulo zapisati gospodarsky processes - will zmіni (zbіlshennya abo zmenshennya) gospodarskogo processes potrіbnі Dvi peredumovi:

  1. rakhunok Got Booty vіdkritim that
  2. Pervin document (proof about the fact gospodarsky) Got Booty pіdgotovlenim before recording.

Rozglyanemo tsі two power details.

Vіdkrittya rahunkіv buhgalterskogo oblіku deposits od dvoh obstavin.

Persha. Yakscho Gospodarstwa tіlki pochinaє his dіyalnіst, the OAO All rahunki will vіdkrivatisya on pіdstavі Pervin dokumentіv - in yakih Vpershe z'yavlyatimetsya that chi Inshyj gospodarsky fact on yaky potrіbno vіdkriti rakhunok.

Oznachaє Tse, scho rakhunok bude mother Purshia recording "Nadhodzhennya", "Vkladennya" tobto (+) Square od character Active Passive chi.

We will vikoristovuvati danі іz rozdіlu A.4.3.

Napriklad. Zasnovnik pіdpriєmstva on pіdstavі Statute 01.10.00_ p. Kasu pіdpriєmstva make in 1000 UAH. contribution at statutory (kapіtal).

Buda vіdkrito two rahunki:

Rakhunok "Casa"

date

room

Zmіst

Mill

Zmіni will

(+)

(-)

01.10

1

Vneski zasnovnikom

1000

1000

Rakhunok "statutory kapіtal"

date

room

Zmіst

Mill

Zmіni will

(+)

(-)

01.10

1

Vneski

in Kasu

1000

1000

Friend. Yakscho on the cob rahunki vіdkrivayutsya new gospodarskogo rock, tobto on vіdpovіdnih rahunkah Je zalishok (characteristic will) (balance) poperednogo perіodu, the basis of such vіdkrittya rahunkіv Je acti іnventarizatsії gospodarskih faktіv on kіnets poperednogo zvіtnogo perіodu.

For butt vіzmemo poperednі danі (div. A.5.3).

For danimi іnventarizatsіynoї vіdomostі maєmo takі danі.

room

Hosting Project ob'єkta oblіku (active)

Zalishki 01.11.200_ on p.

1

Groshі in kasі

1000

2

Counter

600

3

Shafa-police

500

4

Metalevy safe

400

5

grade 400 cement

500

at once

3000

room

Hosting Project sub'єkta right vlasnostі (pasiv)

Zobov'yazannya pіdpriєmstva on vіdnoshennyu to sub'єktіv right vlasnostі

1

Korchuk I. I. - Vkladannya in statutory kapіtal

3000

On pіdstavі danih іnventarizatsіynih vіdomostey on kіnets poperednogo gospodarskogo perіodu (spathe new gospodarskogo perіodu) zapishemo vіdpovіdnі danі about zalishki okremih ob'єktіv to rahunkіv (vіdkriєmo rahunki) A.8.5 scheme.

W metoyu skorochennya zapisіv not suggestive Performance specification ob'єktіv (napriklad, Quantity, Rate, Location of residing toscho).

scheme A.8.5

Rakhunok "Groshі in kasі"

Rakhunok "Counter"

date

Number of records

Short zmіst

Cor. rakhunok

Nadhodzhennya

Vibuttya

Balance (zalishok)

serial

magazine for reєstratsії

01.11

1

-

Balance

-

-

-

600

rakhunok

date

Number of records

Short zmіst

Cor. rakhunok

Nadhodzhennya

Vibuttya

Balance (zalishok)

serial

magazine for reєstratsії

01.11

1

-

Balance

-

-

-

1000

Shafa-police

date

Number of records

Short zmіst

Cor. rakhunok

Nadhodzhennya

Vibuttya

Balance (zalishok)

serial

magazine for reєstratsії

01.11

1

-

Balance

-

-

-

500

Rakhunok "Metalevy safe"

date

Number of records

Short zmіst

Cor. rakhunok

Nadhodzhennya

Vibuttya

Balance (zalishok)

serial

magazine for reєstratsії

01.11

1

-

Balance

-

-

-

400

Rakhunok "cement grade 400"

date

Number of records

Short zmіst

Cor. rakhunok

Nadhodzhennya

Vibuttya

Balance (zalishok)

serial

magazine for reєstratsії

01.11

1

-

Balance

-

-

-

500

Rakhunok "Korchuk ІI. IІ. Statutory kapіtal "

date

Number of records

Short zmіst

Cor. rakhunok

Nadhodzhennya

Vibuttya

Balance (zalishok)

serial

magazine for reєstratsії

01.11

1

-

Balance

-

-

-

3000


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