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Accounting region - Sopko V.V.

B.4.5.2. The area of ​​costs, expenses, income and financial results in terms of supra-level

Before the suprasubstantial poems come verse famously, rejuvenating, reigning, technogenic avaria is skinny. Inducted povyazanі, from one side, with vitrates, costs, and from the other - with income, if, for example, insurance company vidshkodovu spend thinly. That is why you need to pay more than one for two signs: profit and spend it, almost stink wikely.

The statement of costs (costs) and income for specific incomes give the possibility of visibility of the financial result of individual income. The result can be but a little bit, so a little bit.

Certain concrete butt.

Budinok, a kind of boulevard of insurance of elemental dashing, benevolent, buv of knowledges with water.

  1. Vartіst budinka - 100 000 UAH.
  2. Amortization - 30,000 UAH.
  3. Vitrati on the rozrabrannya surplus - 2000 UAH. Vikonano third-party organization.
  4. Vartіst tsegli, yak zalisєatsya, 500 UAH.
  5. Vidshkoduvannya insurance company 70,000 UAH. Groshі nadіyshli to the bank.

The impoverished balance-sheet interpretation of accounting was carried out according to the image of the operation in the field of supervisory inspection (Fig. B.4.36).

Balance sheet business accounting

Fig. B. 4.36. Balance sheet business accounting

In the accounting region for dermal type of expenses and income, there is an analitic rachunok.

Costs (vitrati) are recorded for the debit of the consumer rakhunka, and income - for the loan of the consumer rakhunka. Dzerkalne іkh zіstavlennya yes I can help you, a kind of financial result - a bit of chi zbitok іd to і chі іnshії dіyalnostі.

B.4.5.3. The area of ​​full financial and social security and security Maybutnit Vitrat and payment

1. Foreign provisions

Pіdpriєmstva toil vіdokremiti in buhgalterskomu oblіku danі about nayavnіst that ruh koshtіv, possession for zdіysnennya zahodіv tsіlovogo priznachennya, gumanіtarnoї Relief, subsidії, asignuvannya of the budget that pozabyudzhetnih fondіv, tsіlovі vneski od fіzichnih that Yurydychna osіb and takozh stvorenі for rіshennyam pіdpriєmstva reserves for zabezpechennya maybutnіh Costs, payments, costs, expenses, expenses, and expenses.

2. The area of ​​cost-effective financial services and social security

Prior to the issue of financial support and the need to make a reservation, such as the identification of legal entities and legal entities for the purpose of access to the final identification code. Here you have to subsidize the government, municipalities, grants for the utilization of children’s preschool mortgages, staff training, science-based robots, and guards.

Potentially, how much money, how much you’ve gained, how much money is needed, in the case of extra money it’s included in the income of the business and may have the same income as the statutory income.

The area of ​​full-fledged finance at the enterprises is welcomed to the passive rahunka "The full-fledged financing and price”.

The analogous region to the rakhunka is healthy for the surrounding species of full-fledged financial and social benefits.

On credit rahunka “Tsilove fіnansuvannya i tsіlovі nadhodzhennya” to sum up the sum of actually gained fіnansuvannya, actually gained koshti відorganization, from the fund that іnshih dzherel.

Sumi, vitracheni on ti chi іnshі come in, write off on a debit a rakhunka "Tsilove finansuvannya i tsilov_ nadhodzhennya".

Analitical data to the rahunka Mayu mestiti vіdomostі, de zmіstom є straight vitrat.

In the analitical region, I am trying to accumulate the turnover for the period from the beginning of rock to the sound month.

3. Approval, vikoristannya and regional reserves for the total amount of zobovyazanni (Borgs)

The sums of the sum of borgs for the rozrahunami of business with the most important businesses and organizations (including foreign), as well as with the surrounding people, must be booked in and out of the city.

Sumny borg - all debits are stolen from the company, which is not paid off at the value of the line and not secured by the guarantee.

Reserves for summarized borges are settled on the basis of the results of the conducted inventory of inventories and inventories of deductible bargaining.

Rosemir reserve means okremo behind the leather sum borg fallow of the financial camp (platform) of the bourgeois and the estimate can be repaid to the borg in a regular amount.

Yakshcho before kіntsya roku (offensive behind the rock ramming reserve for the total Borg), if the reserve in the yak-nebyud parts are not going to be victorious, then nevitrachny sumi will be reached for a ride to vidovidnogo rock.

Reserves for sum borgs should be allocated for a special subrachoon, which will be displayed until the racket “Reserved Maybutn Vitrat i Payments”.

To write down the following reserves:

Debit of a rakhunka "Sumnivny and hopeless borgi"

Credit rahunka “Protection of the vitamins and payments”.

When written off the balance sheet, there were no vimogas filed for yakim, but earlier they were blown up by summing up the sums, the entry is as follows:

Debit of the rakhunka “Protection of the vitamins and payments”

Credit rahunka "Rosrakhunki with different debtors" і т. Ін.

For the mind of recognizing the unlisted sums of reserves for the sum of the Borgs to the side of the rock that comes after the rock, setting the reserve reserves, rob the record:

Debit of the rakhunka “Protection of the vitamins and payments”

Credit rahunka "Financial results".

Analytical region for the subrachun “Reserves for total borgs” shall be kept for skin stolen goods, a reserve has been set for yak.