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Buhgaltersky Obl_k - Sopko VV

A.8.8. Pіdgotovka dokumentіv to zapisіv on Find our rahunkah for debit - credit.

Venue of Buhgalterske

To dwellers zapisati gospodarsku operatsіyu on rahunki, neobhіdno viznachiti korespondentsіyu buhgalterskih rahunkіv i sklasti buhgalterske meeting.

Process viznachennya vzaєmopov'yazanih rahunkіv on pіdstavі gospodarskogo Process (operatsії) nazivaєtsya kontiruvannyam (od іtal sonto -. Rakhunok).

1. Butt Vikonano gospodarsku operatsіyu - warehouse opributkovano materіali for the amount of 2 yew. UAH., for SSMSC postachalnikovі not splacheno. For zmіstom tsієї operatsії vzaєmopov'yazanimi will rahunki "Materіali" i "creditors". "Materіali" - rakhunok activity, and "creditors" - Passive. For active rahunkom zbіlshennya Je debit for Passive - credit.

Kontiruvannya bude so:

Debit rahunku "Materіali" - 2 yew. UAH.

credit rahunku "Lender" - 2 yew. UAH.

2. Butt Іz rozrahunkovogo rahunku pіdpriєmstva zaborgovanostі to repay the bank (for ranіshe otrimanoyu pozikoyu) pererahovano 25 tis. UAH. Vzaєmopov'yazanimi will takі rahunki "Rozrahunkovy rakhunok" i "Pozichki bank." "Rozrahunkovy rakhunok" - activity. On nomu camp less then koshtіv, tobto records for Bude Find our credit. "Pozichki bank" - Passive rakhunok. On nomu camp less then zaborgovanostі. On Passive rahunku records for character zmenshennya roblyat zgіdno s Find our debit.

table A.8.9

Journal reєstratsії gospodarskih faktіv (yavisch abo protsesіv) for ___________________ (mіsyats) 200__r.

Kontiruvannya bude so:

Debit rahunku "Pozichki bank" - 25 tis. UAH.

credit rahunku "Rozrahunkovy rakhunok" - 25 tis. UAH.

Cutaneous prokontirovany gospodarsky fact - yavische abo processes - from reєstruyut spetsіalnomu zhurnalі. Process reєstratsії suprovoditsya prisvoєnnyam cutaneous kontiruvannyu Pevnyi numbers (Table. A.8.9).

Prokontirovany that zareєstrovany in zhurnalі gospodarskih faktіv pid Pevnyi number gospodarsky fact (operatsіya) nazivaєtsya buhgalterskim meeting.

Memorіalny warrant

To dwellers zapisati on rahunkah prokontirovanu i zareєstrovanu gospodarsku operatsіyu, title buhgalterskim implementation, skladayut memorіalny warrant.

Memorіalny warrant (see Table. A.8.10) yavlyaє themselves form, de recorded buhgalterske meeting. Zauvazhimo scho ostannіm hour vzhe not form zapovnyuyut and deprivation on Pervin dokumentі skladayut buhgalterske meeting.

table A.8.10

Memorіalny order number 1

__________________ for 200__r.

Dodatok _______ (Arcos)

HEAD accountant ________________ (pіdpis)

Yak Bulo schoyno zaznacheno in buhgalterskomu balansі vіdbuvayutsya tіlki Vier operatsіy tipi. Prote for character gospodarskih faktіv їh nalіchuєtsya kіlka mіlyonіv vidіv. Tom potrіbno ovolodіti technique skladannya buhgalterskogo meeting.