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Buhgaltersky Obl_k - Sopko VV
A.9.2. Vzaєmoperevіrka danih stream buhgalterskogo oblіku
Naprikіntsі skin buhgalterskogo (zvіtnogo) perіodu for uzagalnennya danih stream oblіku slіd zdіysnyuvati vzaєmnu perevіrku zapisіv in oblіkovih reєstrah i perekonatisya in povnotі th pravilnostі vіdobrazhenih gospodarskih operatsіy in reєstrah hronologіchnogo (reєstratsіyny magazine) System i (on rahunkah) oblіku.
Procedure perevіrki Taqiy. Nasampered pіdbivayut pіdsumok zareєstrovanih hronologіchnomu in order gospodarskih operatsіy in reєstratsіynomu zhurnalі (at rozglyanutomu prikladі -. 276 000 UAH A.8.13 scheme), porіvnyuyut s pіdsumkami oborotіv for debit credit rahunkіv i. Dwellers will win tsі pіdsumki and takozh for uzagalnennya pokaznikіv about nayavnіst i ruh zasobіv Gospodarstwa that Jerel їh formuvannya for danimi rahunkіv skladayut perіodu balance (back vіdomіst) for with such a form (Table. A.9.2).
table A.9.2
Balance perіodu (Current vіdomіst for rahunkami oblіku) for _____ 200_r.
Sintetichnі rahunki | Zalishok on the cob |
Turnover zvіt |
Zalishok on kіnets |
|||
Debit |
Credit |
Debit |
Credit |
Debit |
Credit |
|
1. Osnovnі zasobi |
660 000 |
- |
- |
- |
660 000 |
- |
2. Materіali |
270000 |
- |
80000 |
57000 |
293000 |
- |
3. Virobnitstvo |
50000 |
- |
15000 |
- |
65000 |
- |
4. Rozrahunkovy rakhunok |
640000 |
- |
107000 |
110000 |
637000 |
- |
5. Statutory kapіtal |
- |
800000 |
- |
- |
- |
800000 |
6. Pozichki bank |
- |
630000 |
45000 |
84000 |
- |
669000 |
7. Lenders |
- |
210000 |
25000 |
10000 |
- |
195000 |
8. Debіtori |
20000 |
- |
4000 |
15000 |
9000 |
- |
Balance |
1640000 |
1640000 |
276000 |
276000 |
1664000 |
1664000 |
Suma oborotіv for debit usіh rahunkіv Got dorіvnyuva- minute sumі oborotіv for credit Tsikh rahunkіv zgіdno s method dvoїstostі (podvіynostі). Nezbіg sumi skin turnover for de i bet credit rahunkіv svіdchit about torn down method at podvіynostі vіdobrazhennі gospodarskih operatsіy on rahunkah abo Well about dopuschenі pomilki at skladannі circulating noї vіdomostі. Pomilku potrіbno know i negayno usunuti. Krіm of scrip oborotіv for debit credit rahunkіv i Got dorіvnyuvati pіdsumku oborotіv reєstratsіynogo magazine. Tsya rіvnіst μruntuєtsya to ensure scho scrip kozhnoї zareєstrovanoї gospodarskoї operatsії in reєstratsіynomu zhurnalі vіdobrazhuєtsya in debetі i kreditі koresponduyuchih rahunkіv. Vіdsutnіst takoї rіvnostі oznachaє: pevnі gospodarskі operatsії zovsіm not zapisanі abo zapisanі wrong reєstratsіynomu zhurnalі chi on rahunkah. Viyavlenі pomilki vipravlyayut, domagayuchis rіvnostі vkazanih oborotіv. In Nashomu prikladі pіdsumok oborotіv in oborotnіy vіdomostі for debit rahunkіv dorіvnyuє pіdsumku oborotіv rahunkіv for credit and takozh pіdsumku reєstratsіynogo magazine.
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