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Accounting region - Sopko V.V.

B.5.2.3. Identify balance sheet items

The asset is imagined in the balance for thinking that the evaluation of one can be clearly identified and that one will be freed in the Maybay of economic vigods, which will be associated with the rest of the country.

Vitrati on a dash and that asset, like, to the last point of the whole Regulation (standard), can’t be seen in the balance sheet, turn on to the warehouse vitality at the time about financial results.

Zobov'yazannya іnobrazovatsya at the balance sheet, but the most important assessment can be clearly identified that the change of economic vigods from the mayor is indemnified.

Vlarniy kapital vidobrazhaetsya in balance immediately with vidobrazhennyam assets abo zobov'yazan, yakі lead up to yogo serpents.

B.5.2.4. Zmіst okremich articles balance

Characteristics of articles

The article “Statutory capital” is guided by the law in the institu- tional documents that the majority of the assets are valid, as well as the participation of participants (participants) to the capital of the company.

The article “Pay-as-you-go” has a sum of pay-outs of all members of the pay-as-you-go group, which is overloaded with installation documents.

At the article “Pre-investment investments” of the shareholder’s partnership show a bag, as for the wartime realizatsionnogo vypuschennyh otchischuyu ищhnyu nominalnuyu vartіst.

The article “Higher Dodati Capital” shows the amount of additional assets of non-current assets, the variability of assets, remittance without shipment by legal entities, as well as of the most advanced ones.

The article “Reserve capital” has a sum of reserves, which has been verified according to the law of the law, but that have established documents for the windows of an unsupported income from business.

In the article “Unsupported income (unprotected crib)”, there was an image of a little money, as it was reinvested with a business, but a sum of an uncoated animal. The sum of uncoated zbitka is induced in the arches and virahovuetsya when viznachennie pidsumku vlasny capital.

The article “Non-payments of capital” shows the amount of bargaining of participants (participants) for extracurricular activities to the statutory capital. Chia suma to be guided in temples and virakhovitsya at viznennenny p_dsumku vlasny capital.

At the article “Vilucheniy kapital” of the state partnership, I’m imagining the actual participation of the company, and they are often purchased by the partnership with a participant. The sum of the dilapidated capital is induced in the temples and the virahuvannyu with the marked cap of the hairy capital.

At the warehouse, there is a reserve of advance payments and payments that are guaranteed to be paid at the regular periods of May payments and payments (payments for May payments, guarantees are guaranteed), the amount you have to pay in advance, you can be sure that you are in good shape The cost of financial and financial support, as well as the budget of the present dzherel.

The article “Dovgostrokovy krediti bankіv” shows a total amount of bargaining for banks to deny posmiks, as well as not sharpen goiters.

The article “Incoming Dovgostrokovі finansovy zobov'yazannya” has a sum of pregostrokovo bargaining at the expense of zobov'yazannya iz zoluchennya posikovyh kostiv (near bank loans), for the most part.

At the article “The first and third year of the year”, you can see the amount of money for the night, which can be paid in the May period and the time of the second and second year bases.

The article “Inshown Dovgostrokov_ Zobov'yazannya” shows a sum of pre-Gostinar goiter'yazan, as if you couldn’t include them to the last articles in the section “Dovgostrokov Zobov'yazannya”.

The article “Short-term bank loans” has a picture of the right amount of goiters and acquisitions in front of banks for refusing posits.

The article “Flowing bargaining for pre-gostry goiters” shows a sum of pre-ghosting goiters, yak pidlyagє canceled by a stretch of twelve months to balance.

The article “Promissory notes” shows a sum of bargaining, for example, I saw promissory notes for secure deliveries (robots, servants), post-executives, and contractors and other creditors.

The article “Creditors’ bargaining for comrade, robots and servants ”shows a sum of bargaining for postal workers and contractors for material values, robots and reprived servants (except for bargaining, secured bills).

The article “Flowing jobs for earned advances” shows the total amount of advances, the accumulated look and feel of the advances in the grocery stores of the forthcoming deliveries, the weekend robots (service).

The article “Flowing jobs” from the budget with the budget ”shows bargaining for the type of payment to the budget, including taxes from the right amount.

The article “Flowing Goals for Over-the-Budget Payments” shows bargaining for extra-budget until extra-budgetary funds transferred by official law.

In the article “Flow of Claims and Insurance”, you can see the amount of bargaining for loans to the pension fund, the social insurance, insurance lane and the insurance and insurance policy.

The article “Flowing jobs for participation with participants” has a picture of bargaining with the participants (founders), it is connected with a rent (dividends) and the formulas of the statutory capital.

The article “Flowing Claims from Internal Razrakhunkiv” has a picture of bargaining with third parties and creditors bargaining with internal razrakhunkіv.

The article “Inland crawler’s work” has a picture of the total crawler’s, so you can’t include it before the last articles, which are located at the “Crawler goiter” section.

To the warehouse of income maybutnіh periods include income, otrimіnі by stretching the flow or even the front bells and yakі to keep up to the next bells.

Asset Feature Description

The article “Non-material assets” displays the image of the assets, as well as the warehouse of non-material assets with the latest regulations (standards). At the beginning of the article, the incentive of the first and the third-party variety of non-material assets was induced, and it was also insured against the established order of the amount of waste. Zalishkova’s wartiness is signaled as the beginning of the first day and the sum of the fall.

The article “Incomplete work” shows the incomplete work of the work (including installation for installation), which is available for the most demanding customers, as well as advance payments for the financing of such work.

In the article “Fundamental Awareness” there is an incentive for the presence of those who have been in place on the minds of financial leasing of objects and renting of important major complexes, as well as for the storage of the main events of the standard. In the case of stats, the wartiness of the non-negotiable material assets is also induced.

The given stats are inspired by the first (renewed) interest, the total amount of the main concerns and the excess. Prior to the balance sheet, the excess balance is included, and the balance is the first and the first (primary) revision of the main interests and the amount of the balance on the balance sheet date.

The article “Dovgostrokovy financials and investments” shows financial investments for more than one year, as well as investments that cannot be fully realized at any given moment. You can see that there are financial investments, which are subject to the latest regulations (standards) are limited by the method of participation in capital.

The article “Dovgostrokova debitorska bargaining” shows bargaining of physical and legal features, not a fault during the normal operating cycle and will be repaid after two months with balance.

At the article “Increased income”, you can see the amount of income for rent, which can be increased in the most important periods of time and the second and other assessment bases.

The article “Inshortable assets” induces a sum of non-negotiable assets, so that you can’t be turned on until the articles are listed in the section “Non-negotiable assets”.

The article “Virological stocks” shows the availability of stocks of raw materials, main and auxiliary materials, fuel, purchased goods and accessories, spare parts, tariffs, weekly supplies and regular supplies.

The article “Creatures for virology and vigilance” has the following image: matured creature for matured birds, birds, zviriv, rabbits, matured creatures, vibrated young animals for real.

The article “Incomplete virobnitstvo” shows vitrati on the incomplete virobnitstvo and incomplete robots (servants).

The article “Ready for production” shows stocks of products for storage, processing of such products is completed and completed, completed, equipped with specifications and technical standards. Products, we’re not vidpovidє induce vimogam (except marriage), those robots that are not accepted by the assistant, appear at the warehouse unfinished virobnitzstva.

The article “Goods” shows a variety of goods, such as dribbling for offensive sale.

The article “Promissory notes” shows the bargaining of buyers, deputies and those of the dealers for the production of goods (comrade), the robots and all the services, and are secured by bills.

The article “Debitors’ bargaining for comrade, robots, servants ”has a picture of bargaining for purchasers, but deputies for the above products, comrades, robots, and servants (we’ve protected by bribe bills). P_sum’s balance sheet includes a clear realizability, and as a sign is a whip of a virahuvannya from the debit of the reserve reserve of the total borg.

The article “Debitors’ bargaining for rosaries with the budget ”shows a debitors’ bargaining for financial and payable bodies, as well as an overpayment for surcharges, fees and payments to the budget.

In the article “Debtorska bargaining for visible advances” you will see a sum of advances, which were transferred to the last payments from the merchants of upcoming payments.

The article “Debtors' bargaining with insured income” shows the amount of insured dividends, interest, royalties, and so on.

The article “Debtorship banned from internal sales” shows bargain at the same side and debitorded from internal sales.

The article “Incoming debit” shows up for debit, as long as it cannot be included until the last article for debit and that is shown at the warehouse of reverse assets.

The article “Streaming financial investments” shows financial investments on lines, but I don’t overwrite one bit, so that I can be more or less fully realized at any time (more than half).

The article “Groshi koshti ta õh eqqvalenti” shows koshi in cash, on recessed tahini jars at banks, as well as can be used for clerical operations, as well as eqvalenti of groshi koshti. At the same time, the state is induced in national and foreign currencies. Coshty, like it’s not possible, by the way, for transactions with one rock, repairing the balance sheet, and extending the operating cycle for the first time, as well as keeping in the warehouse of reverse assets and imagining non-negotiable assets.

The article “Invertible assets” has a total of reverse assets that can’t be turned on until the articles in the section “Turnover assets” are read.

At the warehouse, Maybutniy period, I’m imagining Vitrati, but they’ve got a little stretch of the flowing one, but also the front of the bells, ale to keep up to the next bells.

Away from the disclosure of the articles of balance to the balance sheet in notes up to the date of establishment of the statutory regulations of the accounting department.

B.5.2.5. Balance sheet technique

Accounting financial sound (tab. No. 1 “Balance”) is stored on the basis of accounting records, which are certified by legal documents. Before folding the balance sheet at the top of the camp, the number of dermal months indicates the data (turnover and balance) of the analitical region (analitical fractions) with the turnover and balance on the synthetic synthetic groceries.

For more information, give me two graphs: on the cob and the first time. Give the column “on an ear” a note from the balance sheet of the previous period (rock), “on the wire” from the head book, transfer the remaining balances on the skin rachine to the balance sheet.

Store the balance on the form, de-transferring the group of us articles to the asset and passing through the distributions. When stored table f. No. 1 to the balance sheet of all stats to evaluate one by one until the established rules for evaluating articles of the balance sheet.

Statt to the balance of business to save money on analitical rachunahs of the Head book (book of the region of gospodar operations) for the end of the period.

Sumy of articles to the balance on banknote shirts in banks and bank accounts, gained bank accounts, may be issued to bank bank notes; for work and robots and services, on the basis of rozrahunkovі documents handed over to the bank in іnkaso, may bouti be given out with a vіd bank є є є ним,,,, і ним та ним ним ним ним ним ним ним ак ак ак ак ак ак ак ак ак ак ак ак ак ак ак ак ак ак в в в в им.

At graph 3, show on the ear of rock on the opening balance, so that you give graph 4 to the balance of the second call for the front row with the front of the organization, the revival of the business, the revaluation of the commodity and material values ​​so much.