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Accounting region - Sopko V.V.

B.3.2. Region of currency, foreign exchange and foreign exchange operations

B.3.2.1. Zagalny vіdomostі

Termin currency (від італ. Valuta - Ціна, вартість) є мі кілька value: groshova odinitsya singing country (dolar, brand thin); type of penny system (gold, silver, paper); pennies of foreign powers, as well as credit documents (bills, checks) in foreign pennies, as well as in the international lotteries (foreign currency).

It’s possible to understand and understand currency as one:

firm - tobto has become more or less lavish on the nominal rate of foreign currencies, secured by gold with the same stagnation; Padayucha - currency, as a rule, is higher than the nominal value and the staly of the currencies of the main Ukrainian; converted - the currency, as it can be without changing the currency to the currency.

Currency operations - those operations with grіshmi, their equivalents - valued folders, credit and payment documents. Behind the territorial oznakoy ikh they are operating in the currency in foreign currency.

I will encourage the accounting region of currency, equivalent and foreign exchange transactions to recognize the laws and regulations, as well as:

system of currency regulation and currency control;

the system of getting ready, the procedure for conducting cash operations;

a system of bezgotovkoy obigu (rozrahunkіv): rakhunki at banks, valuable papers, currency exchange, bills of exchange and promissory notes, credit operations;

accounting system of operations in foreign currencies.

B.3.2.2. Pobudova oblast groshikhovyh koshtіv and їх equities

At the crossroads of the state d'yalnosti pіdpriyomstva firmi zdіsnyusnyut groshovy operatsії. It’s okay to enter into business relationships with legal entities, mutual organizations, organizations, establishments and physical persons: posters of materials, purchases of their own products, transport organizations, and transport organizations.

The most recent legislation of Ukraine establishes that, on the territory of our country, all legal entities of all forms of moisture, including the number of trade entities, as well as physical entities of Ukraine, there are no position:

Hello, I’m giving myself a lot of money for comrades, robots and servants, I’m very willing to redefine my limits, I don’t see more money (I’m able to see the bank by the length of the calendar, I’m ready to go to consumption and appearing as banks for okremiy checks);

zberigati at their box office more than ready at the boundaries of limiting. The procedure for the limitation of the preparation and the organization of control over its additional contents shall be designated as the National Bank of Ukraine;

to reserve the right to reserve money at your own bank sums, to re-establish the established amount, to pay more for your social security benefits, to pay extra support for social insurance, scholarships, pension and additional payments for three days.

The part of the rozrahunkіv zdіysnyє to be reckoned without ready-made reraises, bills, checks and skinny and insignificant is insignificant - at the foreclosure. To Kasov, servicing and receiving banking services, such as organizing, regulating the rules and stitching, and abiding by the laws and regulations.

The right way is to regain the penny of money so that I can protect you from information about their appearance, the need to control the control over zeber.

The basis of the region of groshih zoshumov zumovlyu ikh of klasifikatsіya - for the appointments and for the misc. Zberigannya. For nominated pennies, cash on cash is used for turnover of turnover and for special valuation is non-negotiable. Behind the small card - for pennies to the bank, cash for the funds for the customers, for the counterparties (the advance payment), contributions for the equivalent price of the documents.

It is necessary to take advantage of the necessary provisions, which are suitable for the state hospitality, may be stored on rachahns at the bank.

The accounting region of groshikh koshtіv maє so і main osnovannya:

information about the preparation of clothes;

Zdіsnennya control over їх zberigannyam, their due time and their designated purposes;

secure casino discipline.

An important element is to induce a region of groshih koshtіv that õh ekv_valentіv є system rakhunkіv.

For the region of getting ready and the ruble of grocery bills for the skin month and night, the skin of the designation has been sent with a clear plan; skinny) - a slider "Rahunki in banks"; for the region of non-negotiable pennies (non-current capital deposits) - the “Invisible non-current assets” slider; for the region of Gotіvka and Ruhu Koshtіv - the “Kasa” grocery; for the region of koshtіv at dorozі, penny documents, certificates - certificate “Inshti koshti”; for purchases of valuable folders - the “Flow-through-investment” investment; for used bills - a shortcut “Short-term bills of interest”.

Behind the classic signs of all the rakhunki of the region of koshtіv follow like this: for the economical zmіstom - the rakhunki of the region of reverse koshtіv statehood; that rakhunki non-current assets. In all cases, on debit rachunk_v to visualize the need for (zbіlshennya), and on credit_ - vibuvannya (zmenshennya).