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Accounting region - Sopko V.V.

B. The area of ​​manifestation and the rukhu of small and expensive shvidkoznosuvannih objects_ in the warehouse and in exploitation


Small and expensive shvidkoznosuvanni objects should be accessed at the warehouse of goods at the zagalny order of the collection of material values, but they can be bought by the goods themselves. That subject matter is documented in such a way as a regional syrovini and material.

With the necessary MSHP and DSHI, a post-manager for the prices of purchases, national expenses and the costs of transport and procurement costs, such an entry for the rachas of the accounting region is broken:

Debit of a rakhunka "Malotsіnnі і shvidkoznosuvanі subjects".

Credit rahunka "Rozrakhunki with hustlers and contractors".

The area of ​​manifestation of the MSHI and the MShP at the warehouse, as well as the documentary registration and the region rukhu - supervising, internal transfer and transfer (kind) to the warehouse for the operation of the item - we need to be in full possession of the most important items.

Such a region will be provided with the image of all operations, related to the start-up, victories and the bearing of such items.

Depends on direct distribution of goods and purchases of goods and services to the region, as well as state operations: the number of goods and supplies sold in workshops, shops, farms, and other stores; vikoristannya for consumer administrative and zagalnovirobnichnogo character; vidpus on the consumption of domestic servants and non-industrial virobnitsv; znos at the result of the exploitation of expensive shvidkoznosuvanovyh items.

b) Oblіk of small-scale shvidkoznosuvannih subjects, schо will retake in exploitation

b) Transmission area of ​​low-value shvidkoznosuvannih objects in operation

On the first part of the first documents (consignment notes, vimog skinny), the transfer of small items to the shvidkoznosuvanni items has been written off to the warehouse in writing:

Debit of a rakhunka "Material expenses"

Credit rahunka “ Malotsіnnі and shvidkoznosuvanny objects ” (subrachoon “Malotsіnnі objects”).

Transferring the MSHP to operation, the most frequent part of the technical assignment is to be attributed to ti rakhunki, for some kind of image the repaid wartosti (depreciation), depreciation of their subject. A portion of the statement of work, which must be kept up to the regional newsletter, transferred to exploitation, is signaled as the maximum amount of the cost of the monthly fee and the maximum monthly cost of the entire amount of 100%.

There are many such operating items in which accounting is carried out, and there are operational areas and control over sberbanks and additional terms and conditions for operating them.

b) 2 Area of ​​transmission of expensive shvidkoznoshuvanih objects in operation

Expensive shvidkoznosuvany objects and the way to write off from the warehouse and take on the region for the first and fourth time (in the estimate for the regional price) on the sub-picture "The expensive shvukoznosuvane objects in the. On the front side of the vimog, on the side of the document and on the front view, I’m afraid to record:

The debit of the subrachoon “Expensive items in operation”

Credit subrauner “Dorogotsіnnі shvidkoznosuvannі items at the warehouse”.