Бухгалтерський облік - Sopko V.V.

A.9. UZAGALNENNY DANIH OF THE SUPERVISORY OBLIIKU

A.9.1. Загальні питання

At zagalennnja giving flowing obliku zdіysnjuetsja in three stages:

Stage I - vikonuetsya vzaemoperevirka giving flowy obliku for povnotoyu vidobrazhennya gospodarskih operatsi y zhurnalі reestratsii .

Stage II - to get through the transition of those who give analiticheskih ta syntheticheskih rahunkiov method vazemnoy perevirki bald rahunkvov on the pillow kynets and turnaround rahunkiv for debit that loan.

Stage III - to become a dan rahunkiv in the balance balance.

For vikonannya tsikh robit vikoristaemo umovnі dani, yaki induced in the table. A.9.1. On the scheme A.8.13.

Table A.9.1

Balance at 01.04. 200_ r.

Assets

Passive

№ з / п

Stattie

Sumy

№ з / п

Stattie

Sumy

1

Basic zashobi

660 000

1

Statutory capital

800 000

2

Materiials

270 000

2

Pozichka banka

630,000

3

Unfinished vibro

50000

3

Lender

210 000

4

Debítori

20000

5

Rozraunkovy rakhunok at the bank

640 000

Balance

1 640 000

Balance

1 640 000

In the journal of reestra- tion of the state, in the course of the long period of time, the workflows have been visualized (Scheme A.8.13).

  1. Відпущено із складів підприємства і витрачено на виробництво продукції сировини і матеріалів вартістю 15000 грн.
  2. It is brought on rozraunkovyy rakhunok pidpriemstva short-stitch posed, nadanu Derbybank, 54000 UAH.
  3. It is rebuffed from the rozraunkovy rahunku pіdpriєmstva for the repayment of заборгованості:

A) Derzhbanka (for earning more often by positives) 45000 UAH;

B) the creditors are 25000 UAH.

4. Attended on rozraunkovy rakhunok at the Derbbank vid debitovіv 15000 UAH.

5. Opribbutkovaco in the warehouse pidpriemstva materialov, pribbany at pochachalnikov, for a sum of 80000 hryvnia, for yaki pererahovano:

Z rozraunkovogo rabhunku 40000 UAH;

For a seedling pose for Derbybank 30000 hrn.

Reshtu sumi 10000 UAH. It is not broken.

6. Realized by the local government not to pay for the goods maternity 42 000 UAH.

Over the past, the material has gone over to the rozraunkovy rakhunok 38,000 UAH, the prick (4000 UAH) will be paid for.

About 276 000. Vidobrazimo truncated from the system rahunkiv.

Scheme A.8.13

Roque-deer

Закінчення схеми А.8.13

Pozichka banka