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Buhgaltersky Obl_k - Sopko VV

B.3.2.3.2. Obl_k penny koshtіv on rahunkah at bank

Ob'єkt oblіku - vіlnі groshovі Costa pіdpriєmstva in natsіonalnіy that іnozemnіy valyutі, SSMSC znahodyatsya to install bankіv.

For zberіgannya koshtіv is the Venue of bezgotіvkovih rozrahunkіv for sub'єktіv pіdpriєmnitskoї dіyalnostі from banks vіdkrivayutsya rozrahunkovі, valyutnі that INSHI rahunki.

Rozrahunkovy rakhunok vіdkrivaє cutaneous samostіyny gospodarsky sub'єkt (pіdpriєmstvo, organіzatsіya, set), scho Got samostіyny balance. Virobnichim odinitsyam vіdkrivayutsya potochnі rahunki. Ob'єdnannyam scho toil virobnichі odinitsі pose svoїm mіstseznahodzhennyam, shaping can Buti vіdkritі rozrahunkovі rahunki.

For registration vіdkrittya rozrahunkovogo (abo-line) to the bank rahunka podayutsya takі documents:

Claim about vіdkrittya rahunka;

document about stvorennya gospodarskogo sub'єkta;

mandate about stvorennya pіdpriєmstva;

kopіya Statute ustanovchogo contract;

svіdotstvo about reєstratsіyu;

kartka Zi zrazkami pіdpisіv i vіdbitkіv seals.

Operatsії on rozrahunkovih i Flow rahunkah reglamentuyutsya zakonodavstvom i bank rules.

Documented operatsії. Operatsії on rahunkah vikonuyut for rozrahunkovo-penny documents zatverdzhenimi bank.

Gotіvku for zarahuvannya on rozrahunkovy rakhunok priymaє predstavnik vlasnika rahunka, spirayuchis a document - "announced on vnesok pennies gotіvkoyu" (form number 1 announced). In nomu zaznachaєtsya dzherelo nadhodzhennya pennies, scho making (vitorg, viruchka, rent meshkantsіv budinkіv pіdpriєmstva) zarobіtna board, yak not seen, toscho. Gotіvka vidaєtsya for penny check. To place an obsession pennies Bank zgіdno іz Claim vlasnika rahunka vidaє checkbook. When oderzhannі pennies on gotіvkoyu zvorotnomu botsі check zaznachayut tsіlove priznachennya (zarobіtna board dopomoga toscho).

On rozrahunkovih (abo Flow) rahunkah vikonuyut bezgotіvkovі rozrahunki schodo osnovnoї dіyalnostі.

Naychastіshe zastosovuyut rozrahunkovі documents: platіzhnі vimogi, platіzhnі doruchennya i rozrahunkovі checks.

Jerel nadhodzhennya rozrahunkovy rakhunok on the bank to Je Costa pokuptsіv for realіzovanu їm produktsіyu for Hotel scho nadanі іnshim pіdpriєmstvam organіzatsіyam i, t i loans to banks. Іn.

Main directly vidachі s pennies to the bank rozrahunkovogo rahunka Je platezhі postachalnikam for sirovinu, materіali, gotovі virobi, energіyu, credit, scho pogashayutsya bank vneski to the budget, the repayment zaborgovanostі, groshі gotіvkoyu for vidachі zarobіtnoї pay toscho.

Usі operatsії on rozrahunkovih rahunkah vikonuyutsya for documents vstanovlenoї form. Pong єdinі for vsіh Galuzo. When zarahuvannі pennies on rozrahunkovy rakhunok not potrіbna yogo Zgoda vlasnika. Prote OAO All platezhі s rozrahunkovogo rahunka vikonuyutsya, yak usually bank for rozporyadzhennyam vlasnika rahunka in furrows vіlnogo zalishku koshtіv.

Without pogodzhennya s vlasnikom rozrahunkovogo rahunka oplachuyutsya deprivation vikonavchі Listi sudіv, mandates that arbіtrazhu INSHI vikonavchі document zokrema not splachenі vchasno platіzhnі vimogi, platіzhnі doruchennya, rozporyadzhennya fіnansovih organіv about styagnennya stitched platezhіv to toscho budget.

Yakscho koshtіv on rozrahunkovomu rahunku to pay for pred'yavlenih dokumentіv not vistachaє installed such poslіdovnіst Act reasonably: vidacha on nevіdkladnі required in the furrows as set by lіmіtu on board zarobіtnu s vіdrahuvannyami bodies sotsіalnogo strahuvannya, platezhі to the budget, the repayment zaborgovanostі postachalnikam, vneski amortizatsіynogo Fund on kapіtalnі vkladennya (Yakscho s tsієyu metoyu stvoryuєtsya amortizatsіyny abo repair fund), the repayment of loans to banks, INSHI platezhі.

Pіdpriєmstvam okrіm rozrahunkovogo rahunka vіdkrivayut spetsіalnі pozikovі rahunki through SSMSC undergoing major potіk rozrahunkovih operatsіy Tsikh of companies. Such vipadkah on rozrahunkovy rakhunok nadhodit deprivation Chastina viruchki (at chastinі nematerіalnih vitrat) nadhodzhennya fіnansuvannya In both rotnі zasobi; s rozrahunkovogo rahunka vikonuyutsya OAO All platezhі s pributku, vitrati for rakhunok spetsіalnih fondіv toscho.

Pіdpriєmstvam rіznih Galuzo dіyalnostі takozh vіdkrivayutsya spetsіalnі pozikovі rahunki. W Tsikh rahunkіv oderzhuyut credit pid materіalnі tsіnnostі, to pay rahunkіv postachalnikіv and viruchka for realіzovanі tsіnnostі nadhodit obsession to repay the loan.

Analіtichny Obl_k nayavnostі that Ruhu penny koshtіv on rahunkah in bank zdіysnyuєtsya for vipiskami bank s vidіlennyam skin rahunku in okremu oblіkovu odinitsyu.

Vipiski bank. Operatsії scho conductive to rozrahunkovomu rahunku, banks oblіkovuyutsya on rahunku "Rozrahunkovy rakhunok". Basis for recording operatsіy on nomu Je vipiski bank s rozrahunkovogo rahunka. Perіodichno (zdebіlshogo Schodnya) Bank vidaє vlasnikam rozrahunkovih rahunkіv vipiski s rahunka s kopіyami rozrahunkovih dokumentіv. Vipiska obov'yazkovo podaєtsya on Pershe number mіsyatsya skin. Vaughn perevіryaєtsya pіdpriєmstvom s Look vіdpovіdnostі її filed documents; at tsomu vstanovlyuєtsya, chi OAO All entries stosuyutsya pіdpriєmstva - vlasnika rozrahunkovogo rahunka. In vipistsі prostavlyaєtsya number koresponduyuchogo rahunka. Vipiska Je basis for zapisіv to reєstrіv buhgalterskogo oblіku operatsіy on rozrahunkovomu rahunku. Entries bank i pіdpriєmstva toil Buti іdentichnimi.

Dali scheme (B.3.1) Schematically balance i operatsії on rahunku "Rozrahunkovy rakhunok" unaochnyuє filed.

Driving B.3.1

Rakhunok "Rozrahunkovy rakhunok from banks"

Credit Debit

Balance rozrahunkovogo rahunka oblіku yak at the bank, so i pіdpriєmstva zavzhdi Got Booty odnakovim. Yakscho at perevіrtsі vipiski bank pіdpriєmstvo vstanovilo scho yakas scrip in the bank incorrectly recorded (zarahovana abo written down), then vono povtoryuє qiu pomilku bank to bank i nadsilaє pismove Notification about tse. Usі pomilki bank vіdobrazhuyutsya in korespondentsії s rahunkom "Rozrahunki for pretenzіyami".

Vipiska bank zamіnyuє him reєstr analіtichnogo oblіku for rozrahunkovim rahunkom and to obov'yazkovo Got mіstiti date, document number, short zmіst operatsіy i sumi zapisіv on debetі i kreditі and takozh zalishki koshtіv on the cob i kіnets perіodu.

Obl_k operatsіy on іnshih rahunkah in a jar. Krіm rozrahunkovogo rahunka pіdpriєmstvo Mauger mother in a jar INSHI rahunki for zberіgannya werewolf (napriklad - letter of credit, chekovі books toscho) abo non-negotiable (bіlshe deposits of rock toscho) pennies (koshtіv).

Operatsії on Tsikh rahunkah oformlyayut in rozglyanutomu schoyno order.