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Accounting region - Sopko V.V.

A.8.9. Accounting Methodology

In order to save the time for the bookkeeping, it’s necessary to correctly identify the correspondent partners, you need to see the same way: “go on low”:

1. What is the reason for the ekonomichny serpent of the gospodar fact (manifestation of the process), so that operation? (What has become in statehood?)

2. Visit the state granting facility, as it was before operating with a zmist (hickey, dzherela, process leanly).

3. Discover the character of the assets behind the double (balance sheet) characteristic (asset holding).

4. Viznachiti character zmіni ob'ktiv ("+" or "-").

5. Departures for bookkeeping carried out - “debit” and “credit”.

Butt. At the warehouse materials for the sum of 2,000 UAH are attributed, not paid for the yachts.

For znuchnosti we can put together the table, in the last sentence we prompted for the “go ahead” hour of the next completion of the be-carried out state-owned operation (Table A.8.11).

Table A.8.11

Accounting Methodology

S / n

Зміст мислення

Взємопов'язані об'єкти обліку

About oblast

About oblast


The economical serpent of gospodar fact (manifestations, the process of dual systems)

Prior to the state grant, new productive forces (resources)

Before the state donation, strangers (like to lay down the post-graduates) dzherela (koshti)


Viznachennya ob'єktіv gospodaryuvannya (hurt, dzherela, process lean), called rahunka

Take care of the group, group - materials - basic, name of material

Zherezichenі Dzherela, groups - creditors, post-bedchairs, name of the postochalka


Becoming familiar with the nature of the objects behind the balance sheet (asset holding)




Recognized the nature of the serpent ob'ktiv ("+" or "-")






Warehousing of bookkeeping carried out (debit - loan or loan - debit)




Credit rahunku