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Accounting region - Sopko V.V.

B.4.4. Pobudova region on the basis of the value and the value of the financial results in the operational data

B.4.4.1. Obl form of financial results (benefits and benefits)

The result of the operational virological and commercial (state-owned) dyalnosti є business is a bit of a bit of fuss. The main gain is to assert the result of the sale (sale) of finished products (service, goods). In addition, the company may sell (sell) more material services and additional services to the state, as well as get more money and benefit from a lower investment.

The area of ​​financial results - benefits and benefits - is on the financially-effective rachunok "Financial results". All expenses are spent on the whole rahun, income (income and income) of income, and groups in the anal area for the nature of income and income. On credit, there’s a picture of a ride, and on debit, it’s a little bit of money.

Rozmir і character pributkіv and zbitkіv for the leather period dіyalnostі pіdpriєmstva є most respectable piddsumkovymi indicators ix their robots.

The side is formed steadily by the stretch of financial-gospodar rock. For the most part, it is necessary to become a profit in the sale of real products, which was gained from sales of products and the cost of realizing and selling products.

On the basis of income, you can earn, spend and spend, do not pay for the sale of products, but only in order to change the amount in advance or in terms of profit and loss, as a result of this, there is a higher cost, )

B.4.4.2. The main methodology is that of vis-à-vis the region of the financial result - a net offset (cbit) of the revised period

Viznazhennya financial result of the pole at viznachnennogo clean offset (crib) of the sound period. With the help of the method of transferring to the accounting region, the latest income and expenses shall be transferred. The last postage is shown in fig. B.4.33 for basic operational activities. As can be seen from the figure, the financial result is visualized, as in the process I’ll draw the flyby (zbitka) of the sound period, we can but at the same time:

  • Viznazhennya gross income.
  • Visnazhenniya net income (viruchki) vid realizatsії products (goods, services).
  • Viznazhennya gross margin (zbitka).
  • Viznazhennya financial result - a surplus (zbitku) - in the form of operational activities before the transfer.
  • Viznazhennya unresponsive net to a side of business.
  • Rosrakhunok a little bit (zbitka) of a sound dyalnost to opodatkuvannya.
  • Viznazhennya clean offsite (zbitku) vіd zvichaynoі dіyalnostі.
  • Viznazhennya clean offspring (zbitka) Zvitnogo period.

In the case of a system, the process of imaging, as shown in Fig. B.4.34.

1. Visnazhennya gross income vid sale (realizatsії) products, services, goods

2. Visnazhennya net income vid sale (realizatsії) products, services, goods

Valovy dokhid (viridka vid realizatsії products, work, service, goods)


Fee for gross income: 1. Excise duty 2. MPE 3. Inshі


3. Values ​​of gross margin


Clean dokhid sale sale (realizatsii) products, services, goods


Actual product sales, service, goods


4. The value of the financial result of the operating activity is increased to the amount due


Gross side


Administrative costs + Costs for zbut (sales)


5. Viznazhennya unresponsive net profit


Net move






Fig. B.4.33. The regional scheme is based on the value of the financial result of the main operational activity

Zagalna scheme regional

You can see it in fig. B.4.34 and B.4.35, the regional process of formulating financial results in operational operations is foldable. The main system of recordings in the system rahunkіv maє taku last:

a) the amount of gross income (virus) will be recorded

The debit of the grocery store “Casa”, “Debitori”, “Buyers”, thin

Credit rahunka "Income of realizatsii".

Potim tsey dokhid will be transferred to the round of financial results as a record: debit - “Revenge realizatsii”, credit - “Financial results”;

b) for the amount of insurance claims for gross income:

Debit of a rakhunka "Spend on surcharges on gross income"

Credit rahunka "Rosrahunki for surcharges and payments"

And dali - the debit of the racket “Financial results”, the loan of the rakhunka “Expenditures on surcharges on gross income”;

c) for the sum of the actual virobnicheskie sobvartostі sold ready-made products, service, sold goods

Debit rahunka "Financial results"

Credit rahunka "Ownership of sold products" (goods, services);

d) for the sum of administrative costs and expenses;

Debit rahunka "Financial results"

Credit rahunka "Administrative expenditures"

Debit rahunka "Financial results"

Credit rahunka "Spend zi zbutu" (sale);

ґ) for a bag

Debit rahunka "Financial results"

Credit rahunka "Rozrakhunki with financial authorities to pay a surcharge from a surplus";

e) non-compliance with the business process, which would have been lost after the completion of the procedure, it will be written as follows:

Debit rahunka "Financial results"

Credit rahunka "Unsupported income."

The final financial result as a whole by the way is considered to be one of the most important types of loans, which are covered by credit, and the same amount of money and vitrines, which are covered by the debit of the “Financial” result.

Let’s take another look at the process for the region.