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Бухгалтерський облік - Sopko V.V.

B.2.6.2. Облік залученого капіталу on the basic contract

1. Облік залученого банковівського капіталу. The first and most common type of capitalized credit is a loan to a bank. The loan is the result of credit, the yoke of the pole at the chomu. Pідприємство одержує від банівських установок у тимчасове корстування грошові кошти, що is a self-sufficient bank in the capital of the small enterprises, gromadyan, organizatsіy tochno. The loan is to be repaid on a contract basis in the minds of the office, the term, the guarantee (guarantee) and the settlement of the loans for the loan.

For terminami nadannya credits podilyayutsya korotkotermіnovі, serednjoterminovі ta dovgoterminovi.

Побудова аналітичного обліку

Analitichnyy oblik oberadeniyh kreditіv buduyut for ob'ektami (scho lentuyutsya) that lines (for a few lines of credit is secured - the term yogo redemption). On the credit of the kolkhoz, the possession of a specific ob'ekt on the singing lines, an analitical raunch is to be observed.

The loan is subject to a loan for short-term capitalization, stock of commodity-material values, seasonal vir- tati vibrobitztva, harvests of sylvosporarski sirovini, rozraunkovi operatsi, vistavlennya accreditivivs tochno.

Obligations of the middle-east lending at the forefront затра spend on the future of new technology, recom- mendation of technology, development of vibrobit- tva and development of new products for products.

Довгострокове кредитування здійснюється a bank for the costs of capital investment, reconstruction, development of vibrobitvita and others.

Credit oderzhuyut, as a rule, in one of two forms: grosovy (grooshi zarahovuyutsya on rozraunkovyi rahunok chi vidayutsya gotivkoyu) abacus bugovogo zobov'yana pidpriemstva (creditorskoy zaborgovanosti).

Pogashchenya vidbuvaetsya takozh in two forms: extinguishers from rozraunkovy rahunku (pererakhuvannam) abo sent to repay the loan burgovego vimogi debitora pidpriemstva.

Rozglyanemo specific butts.

Operatsії: 1. A loan has been secured in the amount of 1000 UAH. Із зарахуванням на розрахунковий рахунок.

1. A loan is secured in the amount of 1500 UAH. To the redemption of the creditors' zobov'yazannya firmi "O".
2. The bank repaid a loan in the amount of 700 UAH. Pererahuvanannyam z rozraunkovogo rahunku.
3. The bank repaid a loan in the amount of 800 UAH. Concession of the burgundy wimage in the "K" format.

The balancing of interventions in the future is imposed on the schemes B.2.2.

Scheme B.2.2

Balansov Interregistration Preceding (zaluchchennia) ta poverennya (viluchennya) bankivskogo kapitalu to diyalnosty pіdpriєmstva

Побудова синтетичного обліку кредиів

For the loaned synthetic loan to the bank by the robot plan rahunkiw dotsilno perebachiti three rahunchi:

- "Short stitches for the bank";

- "Serednostrokovky poses to the bank";

- "Dovgostrokov's poses to the bank."

Short stitches - poses zi line up to one rock, the middle of the row - from one to the next rock, the dovgostrokovi - ponad chotiriki.

2. Oblіk zaluchenogo kapitalu (vlasnosti) інших підприємств та фізичних осіб. Another widened type of lured (foreign) capitalitum is Timchasovo posichi koshti kontragentіv - postachalnikov abo buktritsіv, gromadyan i t. Іn. Timchasovo poscheni kosti інших підприємств mууть мати дві form: commodity loan (for the sustained sirovinu, materiiali, com pidprediemstvo not rozplitilosya) abo of the advance payment for the vikonannya pivnogo doruchennya (nadannya poslig, vikonannya robot tochno), vikonanykh sgig.

Різновидом залучення чужого капіталу є випуск (емісія) облігацій, сертифікатів та інших цінних паперів.

Sudi nalezhit takozh vikinnennya borghovi zobov'azan before pratsyuyuchimi for vikoristanna їхньої праці in підприємницькій діяльності.

Turning the emissions can be done in two ways: pererahuvannya groschen, perepavannyaem tsinnyh paperyv abo priyymannam concessions borgu.

The balancing of interdepartmental agreements is imposed on schemes B.2.3.

Scheme B.2.3

Balansov Interregistration Preceding (zaluchennya) that turnip (Viluchenya) of the creditor's goats

Rozglyanemo butts.

Operatsії: 1. The warehouse is stocked with material, for it is collected pisnіshe (відстрочка платежу) у сумі 2000 грн. The company "X".

1. Від фірми "B" has received an advance payment for a vikonannya zamovlenya in the amount of 3000 UAH.
2. Z rozraunkovogo rahunku borgove zobov'yazannya for ransi osderzhi obggi vid firmi "K" in the sum of 5000 UAH.
3. Pricyyuchim narabovanova zabobitnu fee for the current month at the sum of 4000 UAH.
4. I will give up the burgu to the "OK" fund by paying the credit card debt at the amount of 700 UAH. By the letters "L".
5. Vidacha zabobitnosti payi 3000 UAH.