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Accounting region - Sopko V.V.

B.3.3.6.5. Region rozrahunkіv із participants (daughters)

Oblik lead on two subrahunks: "Rosrakhunki on insured dividends" and "Rosrakhunka on the lowest bills".

The analogous region behind the rakhunk “Rosrakhunki iz participants (fosterlings)” is to lead the skin fosterling.

B. 3.3.6.6. Inside Interior Inside Rose Garden

On the market “’ ”you will have to name the rasers of precise operations with the forehead (we are looking for a daughter’s subsidiary) and those with social benefits.

The internal rose garden with files lead on okremikh rahunka. The number of designations for the image operation is lower than that of representatives, representatives, representatives and members of the family. The razrahunka is separated by a clown for a visible lane and precise operations. Analytical region lead behind the skin area of ​​the filigree.

B.3.3.6.7. Obl_k rozrahunkіv for non-commodity operations

Prior to the main unprofitable rozrahunkovyh operations, keep rozrahunki with the budget (with financial authorities), for the taxes for turnover (excise tax, the income was given thinly), the income, for the income of the others, for insurance.

Oblok rozrakhunіv with the budget I’m imagining the rachunka “Rozrakhunki for surcharges and payments”, you can write down the sums with your credit, yak_ pledyagayut the payment to the budget, and debit - the payments, and also - Razrakhuni razryzіmі deіmіtі.

Contributions from the budget to the budget I’m imagining that I’m recording it at the debit of the “Taxes for cash” debit and that on credit of the “Rosrachunka for cash tax” rachunka.

Sumy the surcharge for dodana wart, which you need to pay to the budget, make a note at the debit of the “Reach vid realizatsii” credit card and on the credit of the “Pay-as-you-go for payments and payments” credit card.

Rosrachunks with outstanding payments are presented with entries in the debit of the rachuns “Rosrachunks with payment of prizes” (for the amount of payments, pay less for work and services), “Loans for long-term creditors” (pay for loans) on surcharges and payments. "

Rosrachunks with operations are conducted on subraunks “Rosrachunks for posiks”, “Rosrachunks with visual inspection of material” and that.

The area of ​​rozrakhunіv with debtors, as well as creditors, is welcome on the most common rachunks: "Rozrakhunki with debters" abo "Rosrakhunki with creditors". They have to mark the lottery with the organizations and persons for the documents of the liaison, with the cooperative and the huge organizations - for the dowry and the sale of the main litigation, with the debtors and the lenders for living with the small guests.

The analytical region is maintained by the skin debitor or the lender. At the balance, the balance of the rachunks show the debt in the asset and the credit in the passive.