home Accounting, audit Books Бухгалтерський облік - Sopko V.V.

Бухгалтерський облік - Sopko V.V.

B.3.3.6.4. Облік розрахунків з товарних опцій у системі рахунків

Облік розрахунків з почальниками materіalіv, товарів, інgо is strictly conducted on рахунку " Розрахунки з почальников і підрядчиками ", and with purchases - " Розрахунки з покупціми та тамовниками ".

Pіd hour одержаня матеріалів, товарів, послуг робить запись: дебет рахунків "Виробничі запаси", "Товари", "Затрати (різного напрямку)" і etc., the credit of the rabochka "Розрахньки з почальникам і підрядчиками".

On the basis of the account, a bank about the debit of a penny is posted a note in the debit of the rahunka "Rahunki z pospatalniki i pikadrychikami", and in the credit of the rabochka "Potoknyi rakhunok". When realizing the finished products (goods), the purchased note is to be scribbled: a debut of the rakhunka "Rozrawnki with purchases by those zamovnikami", a loan of the rahunka "Dohodi".

At different times on the rozraunkovy razhnok groschen vіd purchase on the basis of a whiskey bank to rip off a note from the debit of the rakhunka "Rozraukovy rajunok" and the credit of the rakhuniv "Rozraunki with purchases that zamovnikami" abo "Come on".

Akreditivi mozhe vistavati kakapetz abo for rahunok koshtiv on svoe rizraunkovomu rahunku, or for a raunch of loans to a bank. In the accounting region, the sum of the accreditations shall be visibrazed on the subrakhunka "Akreditivi" of the synthetic rahunka "I shshi rahunki v banku". When you vkdkrittі acreditivu for rahunok vlasnih koshtiv on accounting rahunkah robitsya note in the debit rahunka "I nshe rahunki v banku" ta in credit rahunka "Rozraunkovy rakhunok u banku."

Yakshto accredit to look for a raunch of bank loans, then in the accounting area you should write a note in the debit of the rahunka "Ihnshi rahunki v banku", and in the loan the rabochka "Korotkostrokovi lenti banku".

In the analitic region for the kindergarten, that kozhnym postpartanist is attracted by the individuals of the rajunok із вказівкою терміну дії акредитиву та ум розрахунків.

On підставі a letter to the bank about copying the sum to the credit in payment for the postpayers from the accounting area to scroll the note from the debit of the raunchy "Rozraunki with the postpaid and the payers" and the loan "Ignhi rahunki v banku".

PID hour rozraunkіv for proruchenni, perevireniyami z vypiskami bank, vikonuyutsya soi records:

Platnikom - sum, pererahovanih y yogo rahunkka in debut rahunkiv "Rozraunkki z pospatalnikami i pidrudchikami", "Rozraunkki s riznimi creditors" and others. (Lying in the one to whom the payment was reimbursed), but the credit for the loan was "Rozraunkovy rakhunok at the bank";

Otrimuvachom - sum, scho nadіyshli yogo rahunok, and takozh sumu, otrimanyh for refunds in the debit rahhunk "Rozraunkovy rakhunok" and so on. (Lying in the same place, for rakhunok chogo nadіyshli sumi), the credit rahunka "Rozraunki z riznimi debirovatori" and others. (In lieu of the one for which the payment was made).

Lіmіtovіnі checkbooks rіghnіkіt'sya na zubrahunku "Rozraunkovі cheki" рахунка "Iнші рахунки в банку". With the help of the rajuna, the debauch is debited on the sum of the checkbook in the correspondent account with the credit of the "Rozraunkovy rahunok" rakhunk, the sum of the loan was written off from the rozraunk rahunka of the loan credit "Korotkostrokovi credit to the bank" - for the rake of bank loans.

Operatії rozraunkіv by checks with the buyer відображаються по-різному.

For giving the advance notice of the forwarder of the vicarities, a check must be registered in the debit of the rakhunka "Rozrawnki z riznimi debitorami" and the credit of the "Rozraunki with pidzvitnymi individuals".

On підставі виписки bank payment рахунків почальників with checks із лімітованої books відображається a note at debut рахунка "Розрахунки з почальниками тa підрядчиками" that on credit рахунка "Iнші рахунки банку".