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Accounting region - Sopko V.V.

A.9. RECOGNITION DATA FROM THE FLOW REGION

A.9.1. Zagalny nourishment

At the zagalnenya, a given flow region, there are three steps:

Stage I - to get acquainted with the transfer of the flow of the region after the rotation of the image of the state operations from the journal of registration .

Stage II - to miss out on a double transfer of the same analytical and synthetic rachunks by the method of changing the balance of the balance on the cob and return the debit and credit.

Stage III - paganize given rakhunkіv at balance balance.

For the end of this year, the victor’s mentally educated, as indicated in the table. A.9.1 that in the diagram A.8.13.

Table A.9.1

Balance on 01.04. 200_ p.

Assets

Passive

S / n

Article

Suma

S / n

Article

Suma

1

Main trouble

660,000

1

Statutory capital

800,000

2

Materіali

270,000

2

Piggy Bank

630,000

3

Incomplete virobnitstvo

50,000

3

Creditor

210,000

4

Debitori

20000

5

Rosrachunkovy rachunka at a jar

640,000

Balance

1,640,000

Balance

1,640,000

At the journal of registration of statehood, with a stretch of a pleasant period, they looked at the distant operations (Scheme A.8.13).

  1. 15% of UAH has been issued from warehouses and goods and equipment for the production of products and materials.
  2. It is entered on the Rosrakhunkov rachunok of a short-term posture, given by Derzhbank, 54000 UAH.
  3. Reinsured from roshrakhunkovaya rahunku pіdpriєmstva for repayment of bargaining:

a) to the Derzhbank (for earlier used pozichkami) 45000 UAH .;

b) lenders 25,000 UAH.

4. Held on rozrahunkovy rachunok at Derzhbank vid debit_v 15000 UAH.

5. Out of stock in the warehouse of material goods, attached at the postman, in the amount of 80,000 UAH., For re-insurance:

h rosacea rahunku 40,000 UAH .;

for rachunok posichku Derzhbank 30000 UAH.

Rashtu sumi 10000 UAH. not united yet.

6. It was realized to the State gratitude not to receive material for the 42,000 UAH.

For the price of the material, the price of the rose-rachunny rakhunok is 38,000 UAH, the resht (4,000 UAH) will be paid on average.

At a time of 276,000. A seemingly mustache in the system rahunkіv.

Scheme A.8.13

rosacea

Zakіnchennyny scheme A.8.13

Piggy Bank