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Accounting region - Sopko V.V.

B.3.5.9. Inventory of material values ​​and image in the region of the results

The procedure and terms of inventory taking are regulated by the Regulations for inventory. Undertakings of goats'zazanі to spend the inventory of surplus materials not earlier than once on the river, behind the camp for 31 chest. Pozachergova inventory to fall into the wrong way at a time of materially. Before the stockpiles of recycling, surpluses of material values ​​may be bought but re-extended in the fourth quarter.

To carry out inventory, I would like to work at the warehouse not less than three persons. When there are obov'yazkovymi members cі цї komіsіі may have the following: materially vіdpovіdalna person and accountants of accounting.

Prior to the cob of inventory from an accountant, you need to complete all receipts and documents for storage.

The chief accountant of any other intercessor іnstruktu іnventarizatsіynu komіsіy thoroughly carried out іnventarizatsії. Prior to the cob of inventory, the individual is subject to a statement of the fact that before the cob is carried out the inventory of all documents to be accounted for, and the values ​​are estimated for writing off.

The reappearance of values ​​is indicated by obovyazovym pidrahuvannyam, zhvuvannyam, obmіryuvannyam fallow in the form of vimіryuvannya.

Inventory is given in inventories and acts. Inventories are stored in a cramped fashion: behind the streets there are plenty of places, so there’s no way, there’s more and less way, there’s no way, it’s not standard.

In the process of inventory, the actual manifestation of values ​​is visible, the book is displayed in the books of the region and the reasons are shown. Inventory inventory (act) at once with the workbooks of the working room before the bookkeeping for the visualization of the results.

When I am taking account of the warehouse, I’ll have a vіdomіst. I have to go round one by one with the following procedures: please, pay attention to the unlimited and unrestricted reassortments; rozrahunok natural instability (for vinyatkovyh vopadka with special permission kerivnika come around to clarify the exact recordings, for example at times, if an arithmetic clemency is recognized because there are inaccuracies in the robot); The results of the inventory are identified.

The results of inventory are regulated by the following order: the results of re-sorting are carried out by a surplus; to diminish values ​​at the boundaries of the establishment of norms are presented on vitrati; for more precise data, I can see the system rahunkіv vіdhilennya, yakі reasoning with vipadkimi furnishings; inconsistent values ​​ponad norms vtr and vtid vid puvannya, if specific vinuvattsi not installed, regulated separately from other provisions about the accounting area and balance sheets; Suma unstable pidlyaga іvshshkoduvannu materially vіdpovіdalnymi persons, Winnie її winniknenі.

A region of instability and loss of values, manifestations during inventory taking, lead to a rakhunka. On the basis of further knowledge of such records:

per bag re-sorting:

The debit of the business unit “Oblіku zapasіv”

Credit of the business brand “Oblique stocks”;

on the zagalnu sum nostach, psuvannya values:

Debit of a rakhunka "Rozrakhunki for vidshkoduvannyam zavdanikh zbitk_v"

Credit of the business brand “Oblique stocks”;

on instability between the norms of natural inputs:

Debit of a rakhunka "Unsatisfied and vitrati vid psuvannya of values"

Credit rahunka "Rozrakhunki for іvshkoduvannyam zavdanih zbitkіv";

on instability, the norms of natural inputs, as well as the appearance of the natural environment, and the utilization of the environment are:

Debit of a rakhunka "Rozrakhunki according to the code of material zbitkiv"

Credit rahunka "Rozrakhunki for news of zavdanikh zbitkіv."

Rozmir zapodіyanyh vtrath to exaggerate from the winners of the rozrahunku vartostі vrachenenih values;

Kintseva Suma nadlishkіv:

The debit of the business unit “Oblіku zapasіv”

Credit rahunka "Інші revenue vіd operational dіyalnostі".

The mill of material values ​​is imaged at the millennial (as it is, these are also stored), quarterly and primary balances.

B.3.5.10. Obl_k tvarin on viroshuvannі that v_dgod_vl_

Creatures in viroshuvannі and vіdgodіvlі are a specific form of stockpiles in sіlskogospodarskogo virobnitsva.

In times of privannyy tvarin at іshshih pіdpriєmstv (young growth and thinness for thinning) to write:

Debit of a rakhunka "Creatures on viroshuvannі that vidgodіvlі"

Credit rahunka "Rozrahunki with hustlers and contractors".

The approximation of young productive and working thinness, ringing birds and birds is as follows:

Debit of a rakhunka "Creatures on a year and that viroshuvannі"

Credit rahunka "Virobnitstvo".

Yakshcho thinness of the house was taken vid population for sale, an account will be recorded at the accounting region:

Debit of a rakhunka "Creatures on viroshuvannі that vidgodіvlі"

Credit rahunka "Інші розрахунки".

As a rule, young creatures of Tvarin were transferred to the main herd, the account will be recorded at the accounting department:

Debit rahunka abo "Capital investment" abo "Creatures on viroschuvannі and vidodіvlі"

Credit rahunka "Creatures on a year and that viroshuvannі".