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

Бухгалтерський облік - Sopko V.V.

B.3.6.3.12. Inventory of basic facilities and services in the region

Pidpriemstva, orgіzіcії і zаbovі zaobovі to carry out the inventory of basic pawns up to Pozdljana about accounting zvіti i balansi not less than once a year before the stocks of the financial accounting and balance. Responsibility for the right and due diligence of the inventory should be borne by the keeper and the head accountant.

For the purpose of conducting an inventory of goods, the order is to be made in accordance with the instructions, the organizer, the installation, the order, the basic preconditions for the inventory, up to the beginning of the conversion, and the inventory of the inventory cards (Inventory books); Наявність і стан технічних паспортів або іншої технічної документації; Наявність документаів, що підтверджують наявність і рух основних засобів. At the time the document is not required to be secured, but when there are errors and inaccuracies in the technical documentation of the accounting area, it is necessary to amend the amendments and additions.

Sumu znosu (amortizatsii) ob'єktіv basic zasobіv komіsіya vstavlyayuete ikh the actual camp.

In the basic inventory, the basic principles of zakobi are to register for the grants to the criminals, the renewal of the re-regrouping, the holding of the capillary robots (abolition of the new settlements, the overburden surplus), the private parts of the booths, the tombs of the wreckers of the winters.

Inventarizatsionny komіsії takozh vstanovlyuyut vinnykh osib and causes, in the result there are no signs of the appearance of the chi інші зміни in the region.

The leather form of the main facilities (machinery, equipment and installations) should be entered into the inventory inventory in the inventory number, the lease of the plant-vigiluvacha, gratitude, rock vipusku, potuzhnosti, constructivities, tochno.

Robochi tvarini, great horned hornbeam, swine (uterus and knuri), and takozh especially tsіnnі vіvtsі ta іnshі tvarini included in the inventory okremo kozhny, tobto іndivіdualno. Реста тварин обліkovться in the descriptions for Віковими і статевими групами із зазначенням кількості голів і живої маси.

Під час івенвентаризації забороняється змінювати присвоєні основным засоб інвентарні номери.

Інвентарні об'єкти, scho pozhdayayutsya pozppriemstvom (on kapitalnomu repair, a car in dovgostrokovyh pozhdkkah tochno), pідлягають івенвентаризації to the time of the thyme vibuttya pіdpriєmstva.

Pідписані members of Inventorization of the material of the material and information of the certification of the property of the office, the organization, and the adjudication.

For the results of inventory accounting, the results are to be deducted - the surplus is unavailable.

In the case of a visa, it is not allowed to go to the oblast, the com- munity of the citizens is included in the inventory information in the exposition of the admission documents and technical inspections of the cihs.

Ob'ekti basic zasobiv, scho not perebuvuyut on the oblast and in the course of the course of inventory, for the sake of the conflict for the sake of (in the same way as in the rules), and the vestiges on the wall are reinstated in the technical camp of the basic facilities (for the registration of the abstract acts).

1. Nadlushki the basic zasobliv on pідставі порівнювальної відомості оприбутковються. Accounting to rip off the entries in the bag of nadolishki (for the initial amount of the non-existent item of basic assets):

On a sum of money:

Debet rahunka "Basic zasobi"

Loan rahunka "Інші доходи від звичайної діяльності";

On a sum of money (depreciation):

Debit rahunka "Інші доходи від звичайної діяльності"

Loan rahunka "Acquisition of the main zasobiv."

2. Conducted incorrectly zarahovanih to the warehouse of the main zasobiv MSPP:

On a sum of money:

Debet rahunka "Basic zasobi"

Credit rahunka "MShP"

On a sum of money (depreciation):

Debit of the rajuna "Ignorance of the MMSP"

Loan rahunka "Acquisition of the main zasobiv."

3. Nestachi basic zasobiv, vyyavleni in course iinventarizatsii, majut bouti vidshkodovana vinnimi persons, and if vinuvatetc not vestanovleniy, list on the razhunk "Finansovy resulty."

Vjavlenni nestachi izbyutsyutsya yak process vibuttya at lіkvіdatії.

On pідприємствах роблять такі записи:

On a sum of depreciation (shipment):

Debit rahunka "The Impairment of the Basic Collections"

Loan rahunka "The basic zasobi"

On the balance sheet of the main loans:

Debit rahunka "Sobivartist realizing non-negotiable assets"

Loan rahunka "The basic zasobi"

On a sum of money for a raunch of wine:

Debit rahunka "Rozraunki on vidshkoduvannu material zhlkniv"

Loan rahunka "Sobivartist neoborotnyh active."