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Accounting region - Sopko V.V.

B.4.4.4. The area of ​​insurance claims for gross income (virus, vitorg) and higher payment and payment

Violation and commercial activities may be paid by the payer of gross income. Yogo oblіkovuyut:

  1. at a solid amount per unit of realized products (Excise tax);
  2. at the interest rate to the issue price (MPE).

Subtotal with gross income є one income from the budget, which should be paid by means of pennies from penniless viruses and other realizable products. In addition, on the basis of a drawdown of income from income to the region, I’m imagining winnings of bargaining before the financial authorities for payments to the budget, on one side, and for paying the costs for the real estate sale - from the first.

Thus, the sum of the insured donation for income on the picture:

Debit of a rakhunka "Podatkovі spend on gross profit"

Credit rahunka "Rozrakhunki z podkіv і payment".

The payment of the surcharge for the income is higher in the established line for reraising from the roshrachunk rachunka. The accounting region has a record:

Debit of a rakhunka "Rosrakhunki z with marginal payments"

Credit rahunka "Rosrahunkovy rachunok in the bank."

Pay attention to ensure that you have more control over your hours and need to keep your customers and their purchasers in order to pay for the maintenance (toll) and our products. With the help of an analitical region for the rakhunka “Rozrakhunki with buyers and deputies”, the organization of organizations at the transfer was submitted by the buyer (deputy) of the rozrakhunkov documents.

B.4.4.5. The methodology of visibility and the region of net income (virus) for realizing products (goods, work, services)

Clean income (virus) of realized products (goods, labor, service) is considered to be a hat of gross income (gross income) of real products (goods, labor, service).

Clean dokhid (viruska) vid realizatsii finished products (goods, work, service)


Dokhid (viruska) vid realizatsii products (goods, work, service)


Fee for dodan wart


Excise zbir


Інші збори або profits from turnover


Інші вирахування сincome

A scheme has been drawn up for the accounting area of ​​the mother’s and mother’s image:

1. The sum of the groceries “Dokhid (virus) visualization of products” products (goods, work, service), imaging of further goods (viruses), sales of goods, goods without any kind of increase (surcharge for dodan’s wartiness, excise tax toll), a kind of income criteria for income, will be charged

Debit rahunka "Dohid vid realizatsii"

Credit rahunka "Financial results".

2. Potentially, as a rule, it is necessary to write off on the change in gross income insured contributions for payments, and itself:

a) “The deposit for dodana wart”, I shall order the amount of the deposit for dodana wart, yak bula is included in the income warehouse (virichka) as realizable products (goods, work, service):

Debit rahunka "Financial results"

Credit rahunka "Spend a surcharge on gross income";

b) “Excise duty”, as a rule, payers of the excise duty presented a sum, as if it were insured at a warehouse for income (viruses) as a result of realizable products (goods, work, service):

Debit rahunka "Financial results"

Credit rahunka "Spend a surcharge on gross income"

Inshi sumy, so as to bring to the change of gross income;

c) Promotions, in order to rally in order to receive taxes on turnover, to show their sum to the main row about financial results;

d) Assignment of books, turnaround of goods and general sums, and increase of income (viruses) of realizable products (goods, work, service), and visualization of the state of “higher income”.

After completing the note on recording on the “Financial Results” rachunka, the amount of net income for real product sales (goods, service provided) is lost.