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Accounting region - Sopko V.V.

B.4.3.3. Methodology for estimating revenue

For P (s) BO 3, they have to assess the fair wartime of compensation, as if the Bula is abolished, but I’m abolished.

In case of financial estimation of income and that of accounting accounting is more accurate, it is more correct to have two types of income: gross and net.

Valovy dokhid to take revenge from their own valoviy ekonomichnogo vigody, who won it (but a little gain) pidpriemstvo. Sumy, so make yourself up at the formative (excise duty, dodana warty skinny), do not become economically vigody. That stink out of gross income and signify the process of the form of net income.

Clean dokhid - due to changes in gross income on economic elements, as well as the legislation. The net income does not include sums, as well as being conceded as the third party, a surcharge for sale, mito, be-so-called trade books.

Pure dokhid (Dch), denying chi ochkuvaniya to make up, signify for the formula:

Дч = ДВ - П –ДТР - Зн – Уц - ПТ - М,

de ДВ - the total amount of groshovy clothes, yaka nadіshla abo maє nadіti go to the rakhunki in a jar of chi before cash registers;

P - tidings, scho p_dlyagayut rerachuvannya to the sovereign budget;

DTR - income, be taken away for the sake of third osib (creme powers);

Zn - low;

Уц - уціинки;

PT - turning goods over the minds of a contract;

M - mito.

In okrimich vipadok otsіnka income zdіysnyuєtsya for okremim rules.

For example. The company welcomed the operation of exchanging ready-made products or goods (or servants) for a comrade or a servant, I’m ready to produce products, so that I can pick up the day and night. At tsyomu vipadok dokhid not be recognized.

Another butt. Bula zdіsnena in the line of payment, as a part of a kind of vinikla reznitsya mzhzh fair fair value and nominal sum of pennies (as well as equivalent), as much as possible. For the sake of visibility, you’ll see how you’re seen in a wiggle.

Third butt. In okrimich vipadok, do you need to evaluate the fair wartime of not having finished the ready-made goods for any service, having squandered for the sum of any transferred pennies (for any other conditions). The amount of income from the whole package falls under the formula:

DCH = Vsp - GK,

de Dch - pure dohid;

Vspr - fair vartіst rymana goods;

GK - rallying for the price and operation of a groshty cash or equivalent.

In quiet hardships, if it is unreasonable to reliably evaluate the fairness of the wisdom of the ready-made viros (the goods are available as soon as possible), they must be identified with the right ones for the fair communication (the goods and the odds are ready) and I’m ready to give them the best .

First and foremost, there is no need for more reliable estimates and no costs incurred, no expenses are recognized, but incurred expenses are recognized as a result of the cost of the period. If you know about changing your income, you should be aware of it.

B.4.3.4. Zagalna pobudova region income in the sale of (realizatsii) finished products, goods and the above services in the system

The area of ​​gross income from sales (sales) of healthy goods to the “Revenue from sales” market; For the whole market, we’ll realize the realization of finished products, goods, material values, and the availability of services.

A typical record for oliku bdohodiv, a kind of bulo is shown in fig. B.4.3, such a viglyad:

Debit of assets assets (zb_lshennya)

abo zobov'yazan (change) _________


Credit rahunka income v_d

sale (realizatsii) _________


For credit, the “ Get Realized ” loan, you can see the actual amount, like the previous sale, but the total amount, the equivalent amount (the bill, the goiter’s paycheck), in the corresponding loan:

  • “Pennies in cash”
  • “Pennies for a rahun in a jar”
  • "Rozrahunki with shoppers" and that.

At the debit of the “Revenge realizatsії” merchandise, display the actual amount of the income, transfer the credit “Financial results” to the credit sub-chart and the analogous financial chart for the recognition of net income and financial result.