Бухгалтерський облік - Sopko V.V.

A.8.9. Technique of warehouse accounting

To ensure that the accounting system is carried out correctly, it means that the correspondent rahunks are properly assigned, and then, "go to the home": "

1. In chomu polyagaec economical zmist gospodarskogo fact (yavishche abo process), tobto operatsi? (Schoow became a state?)

2. Viznachiti ob'ekti gospodarjuvannya, yakі zalucheni up to operatії її zmistom (zabobi, dzherela, protsessi tochno).

3. Viznachiti character of objects for a double (balance) characteristic (active passive).

4. Vnichatiti nature zmіni ob'ektiv ("+" abo "-").

5. Sklavti accounting held - "debit" and "credit."

Butt. The warehouse is stocked with material for a sum of 2000 UAH., For yakі postachalniki is not assembled.

For zruchnosty foldable table, in yakіy poslіdovno navevedo zadanі "go misselnia" from the hour of the warehouse conducted by the state-owned company (Table A.8.11).

Table A. 8.11

Technique of warehouse accounting

№ з / п	Зміст милення	Взаємопов'язані об'єкти обліку
№ з / п	Зміст милення	Об'єкт обліку	Об'єкт обліку
1	Economical zmist godarskoho fact (yavishcha, process in the dual system)	Prior to the state darling, new productive resources (resources)	Prior to the state darling, foreigners (yaki nalezhat postavchilniki) dzherela (koshti)
2	Viznachennya ob'ektiv gospodarjuvannya (zasobi, dzherela, protsessy tochno), calling rahunku	Засоби праці, групи - матеріали - основні, назва матеріалу	Запозичені джерела, групи - кредири, почальники, the name of the postman
3	Viznachennya nature of objects for a balance sheet (active chi pasiv)	Assets	Passive
4	Viznachennya character zmіni ob'ektiv ("+" abo "-")	Збільшення «+»	Збільшення «+»
5	Accounting business account (debit-credit credit-debit)	Debit Rahunku «Material»	Loan rahunku "Creditors" (Contractors)

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