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Accounting region - Sopko V.V.

B.5.2. Meta, structure, methodology and technology of folding accounting and financial accounting “Balance” (form No. 1)

B.5.2.1. Meta folding and structure

By way of adding to the balance sheet є giving to the corridors of the news, truthful and uninterrupted information about the financial mill of the company on the due date.

The balance is imagining the activity of that passive (goiters and power capital) enterprises.

Zgortannya articles of assets that passiviv є unacceptable, okprim vipadkiv, submission of the most recent regulations (standards).

The active asset in the balance sheet is guilty of expensive liabilities (sum of goiters and vase capital).

The form of the balance is designated by the Regulation (standard). For the small ones, the malich pidprimstvo is transferred to a shortened form of balance.

The balance sheet is stored in three parts of the asset and five parts of the asset (table B.5.1) for the latest articles.

Table B.5.1

The structure of the balance sheet , yew. UAH (numbers smart)

Assets

On the cob

On Kіnets

Passive

On the cob

On Kіnets

sound period

sound period

Rozdil I. Non-negotiable assets

Rozdil I. Vlasny capital

Rozdil II. Reverse assets

Rozdil II. Protection of offensive vitrates and payments

Rozdil III. Vitrati Maybutnіh perіodіv

Rozdil III. Dovgostrokovі zobov'yazannya

Rozdil IV. Flowing goiter'yazannya

Rozdil V. Income maybutnіkh perіodіv

Balance

Balance

The balance sheet (Table B.5.2) shows the asset and liability.

Table B.5.2

Dodatok to the Position (standard) accounting region 1

Cody

Date (date, month, day)

01

Pіdprimstvo. . . . . . . . . . . . . . . . . . . . .

for Є DRPOU

Territory. . . . . . . . . . . . . . . . . . . . . . . .

for KOATUU

The form of moisture. . . . . . . . . . . . . . . . . . .

for KFV

The body of the sovereign government. . . . . . . . .

for SPODA

Galuz . . . . . . . . . . . . . . . . . . . . . . . . . .

for ZKGNG

Type of economic dyalnostі. . . . . . . . . . .

for KVED

One vimіru, yew. UAH

Control bag

Addresses . . . . . . . . . . . . . . . . . . . . . . . . . .

BALANCE on ___________20___ p.

Form No. 1 Code for DKUD 1801001

Assets

Row code

On the cob of a sound period

At the end of the period

1

2

3

4

I. Non-negotiable assets

Non-material assets:

Zalishkova wart

010

first time wart

011

drift

012

Incomplete Budіvnitsvo

020

Main categories:

Zalishkova wart

030

first time wart

031

drift

032

Dovgostrokovі financials and investments

Yakі oblikovuyutsya for the method of participation in the capital of the largest enterprises

040

інші фінансіі інвестції

045

Dovgostrokova debitors bargaining

050

Production table B.5.2

Assets

Row code

On the cob of a sound period

At the end of the period

1

2

3

4

Вiddroceni taxable assets

060

Inshow non-negotiable assets

070

Usyogo at the partition I

080

II. Reverse assets

Stock up:

virobnichi stocks

100

creatures on viroshuvannі that відгодівлі

110

unfinished job

120

ready products

130

comrade

140

Bills of exchange

150

Debitorska bargaining for comrade, robots, servants:

pure realizatsionna vartіst

160

first time wart

161

reserve of sum borg_v

162

Debitorska bargaining for rosacea:

with the budget

170

for advanced advances

180

with insured income

190

із INTERNAL ROSRAHUNKIV

200

Insha is flow debitor

210

Streaming financial investments

220

Groshovi koshti that õh equivalent:

in national currencies

230

in foreign currency

240

Інші circulation assets

250

Usyogo at the partition II

260

III. Vitrati Maybutnіh perіodіv

270

Balance

280

Production table B.5.2


Passive

Row code

On the cob of a sound period

At the end of the period

1

2

3

4

I. Vlasny capital

Statutory capital

300

Payovy capital

310

Pre-attachment investment

320

The Highest Dodatsky Capital

330

Reserve capital

340

Failure to sidetrack (uncritical zbitok)

350

Non-payment capital

360

()

()

Vilucheniy Kapital

370

()

()

Usyogo at the partition I

380

 

 

II. Protection of offensive vitrates and payments

Personnel billing

400

Інші health care

410

Tsilove financialsuvannya

420

Usyogo at the partition II

430

 

 

III. Dovgostrokovі zobov'yazannya

Dovgostrokovі Bank loans

440

Інші thereof

450

Cross-sectional taxation of goiters

460

Інші довгострокові зобов'язання

470

Usyogo at the partition III

480

 

 

IV. Flowing goiter'yazannya

Short-term bank loans

500

Flowing bargaining for pre-gostrokov goiters

510

Bills of exchange

520

Creditors bargaining for comrade, robots, servants

530

Flowing goiters for rosacea:

with gained advances

540

Zakіnchennya tab. B.5.2


Passive

Row code

On the cob of a sound period

At the end of the period

1

2

3

4

with the budget

550

with over budget payments

560

zі fearuvannya

570

for payment

580

with participants

590

із INTERNAL ROSRAHUNKIV

600

Інші Precision goiter'yazannya

610

Usyogo at the end of IV

620

 

 

V. Income maybutnіh perіodіv

630

Balance

640

 

 

Kerivnik

Head Accountant