home Accounting, auditing books Organіzatsіya buhgalterskogo oblіku in the budget to install - Svіrko SV

Organіzatsіya buhgalterskogo oblіku in the budget to install - Svіrko SV

2.3. Form buhgalterskogo oblіku

Vazhlivim Kroc in formuvannі oblіkovoї polіtiki Je vibіr FORMS buhgalterskogo oblіku. Pid Form buhgalterskogo oblіku rozumіyut "regіstrіv oblіku system, i order a process that reєstratsії uzagalnennya Informácie in them" (v. 8, p. 5 of the Law of Ukraine "On the one buhgaltersky Obl_k fіnansovu zvіtnіst in Ukraine»). Vibor FORMS buhgalterskogo oblіku pereduє vivchennya nayavnih varіantіv. Ninі in Ukraїnі factuality zastosovuyutsya takі osnovnі oblіkovі form:

• memorіalno-order (for klasichnoyu memorіalno-order form is the form of "log-Golovna");
• journal-order.

Cutaneous forms іz zaznachenih Got avtomatizovany varіant scho mіstit Cima Software produktіv, yak a "sail", "1C-Buhgalterіya", "BEST", "Expert's Fin", "Fіnansi without any problems" i t. Іn.

Vіdpovіdno to Іnstruktsії Derzhkaznacheystva Ukraine od 27.07.2000 number 68 "pro forma memorіalnih orderіv SET budgetary procedure that їh skladannya" mainly in praktitsі budgetary SET Je memorіalno-order form and the Same її rіznovid "Journal-Golovna". Vaughn skladaєtsya s head uosoblyuvalnogo reєstru synthetical oblіku - book "Magazine-Golovna" i 15 іmennih memorіalnih orderіv (Dali M-O), and the Same:

• About M-number 1 - Nakopichuvalna vіdomіst for kasovimi operatsіyami (form number 380 (b));
• M-O number 2 - Nakopichuvalna vіdomіst Ruhu penny koshtіv zagalnogo fund in organs Sovereign Treasury of Ukraine (set bankіv) (form number 381 (b));
• M-O number 3 - Nakopichuvalna vіdomіst Ruhu penny koshtіv spetsіalіzovanogo fund in organs Sovereign Treasury of Ukraine (set bankіv) (form number 382 (b));
• M-O number 4 - Nakopichuvalna vіdomіst for rozrahunkami s іnshimi debіtorami (form number 408 (b));
• About M-number 5 - Institution rozrahunkovih vіdomostey іz zarobіtnoї pay that stipendіy (form number 405 (b));
• About M-number 6 - Nakopichuvalna vіdomіst for rozrahunkami іnshimi s creditors (form number 406 (b));
• About M-number 7 - Nakopichuvalna vіdomіst for rozrahunkami planned in order platezhіv (form number 410 (b));
• About M-number 8 - Nakopichuvalna vіdomіst for rozrahunkami s pіdzvіtnimi individuals (form number 386 (b));
• M-O number 9 - Nakopichuvalna vіdomіst about vibuttya peremіschennya is the non-negotiable aktivіv (form number 438 (b));
• About M-number 10 - Nakopichuvalna vіdomіst about vibuttya that peremіschennya MSHP (Form 439 (b));
• About M-number 11 - Institution nakopichuvalnih vіdomostey about nadhodzhennya produktіv harchuvannya (Form 398 (b));
• About M-number 12 - Institution nakopichuvalnih vіdomostey about vitrachannya produktіv harchuvannya (form number 411 (b));
• About M-number 13 - Nakopichuvalna vіdomіst vitrachannya materіalіv (form number 396 (b));
• About M-number 14 - Nakopichuvalna vіdomіst narahuvannya dohodіv spetsіalnogo fund budgetary SET (form number 409 (b));
• About M-number 15 - Institution of vіdomostey rozrahunkami s dad on utrimannya dіtey (form number 406 (b)).

For operatsіy, scho not fіksuyutsya in furrows zaznachenih memorіalnih orderіv, zastosovuєtsya memorіalny order form number 274.

The basis memorіalno-ordernoї Sistemi very hard principle hronologіchnogo records. Tsey principle viznachaє order grupuvannya Pervin dokumentіv - for datoyu. Tehnologіya processes nagromadzhennya Informácie in furrows memorіalno-ordernoї FORMS nabuvaє such viglyadu (Fig. 2.5).

Fig. 2.5. Driving buhgalterskogo oblіku the shape of the "Journal-Golovna"

Zgіdno Zi schema document Pervin oblіku (platіzhnі doruchennya, platіzhnі vimogi, doruchennya, kasovі orders Zi zvіtami kasirіv, rahunki invoice, tabelі vikoristannya robochem hour, vityagi s nakazіv about zarahuvannya chi zvіlnennya pratsіvnikіv, rahunki, avansovі zvіti that the document before them, acti on Write-off of non-current aktivіv that of acceptance / peredachі, acti about priymannya materіalіv, nakladnі (vimogi), vimogi menu zabіrnі kartka i t. іn.) oformlenі in vstanovlenomu order nadhodyachi to buhgalterії, perevіryayutsya for the form (povnota i pravilnіst clearance zapovnennya rekvіzitіv) zadokumentovanih operatsіy that for zmіstom (zakonnіst zadokumentovanih operatsіy, logіchne uzgodzhennya okremih pokaznikіv). Pіslya zaznachenoї PROCEDURE іnformatsіya fіksuєtsya in reєstrah analіtichnogo oblіku. Pervinnі document and formuyutsya for datoyu їh zdіysnennya, pіslya chogo at potrebі (for documents vitrachannya materіalnih zapasіv) skladayutsya nakopichuvalnі chi grupuvalnі vіdomostі. On pіdstavі danih Pervin dokumentіv, ugrupovanoї Informácie nakopichuvalnih vіdomostey, zvіtіv Kathir that vipisok s reєstratsіynih (Osobowa, more precisely) rahunkіv zdіysnyuyutsya memorіalnі records in order.

In install, for SSMSC obsyagom operatsіy not potrebuyut skladannya nakopichuvalnih vіdomostey - memorіalnih orderіv, korespondentsіya rahunkіv vikonuєtsya on okremih memorіalnih orders f. Chi 274 on the stamp vіdbitkah scho prostavlyayutsya bezposeredno on Pervin documents s prisvoєnnyam vіdpovіdnogo to numeratsії memorіalnih orderіv rooms. When tsomu stamp Got mіstiti OAO All neobhіdnі rekvіziti memorіalnogo orders f. 274.

Memorіalnі orders skladayutsya yak on pіdstavі okremih dokumentіv (M-O number 4, 6, 7, 8), so i on osnovі Informácie scho її mіstit grupa odnorіdnih dokumentіv (M-O number 5, 9, 10), at mіru zdіysnennya gospodarskih operatsіy, ale yak pіznіsh not the following day pіslya otrimannya dokumentіv. Korespondentsіya subrahunkіv in memorіalnih orders zapisuєtsya fallow od operatsіy character - a formula podvіynogo vіdbittya:

• for debit one credit subrahunka i chi one kіlkoh іz Rasht;
• for a loan of one subrahunka that a debit chi kіlkoh іz Rasht subrahunkіv.

In kіntsі mіsyatsya for memorіalnimi orders pіdbivayutsya pіdsumki. Zauvazhimo scho ostatochnі danі viznachayutsya іndivіdualno schodo Pevnyi group memorіalnih orderіv. So, I look around at nayavnіst s elementіv dublyuvannya schodo operatsіy s Ruhu gotіvkovih koshtіv, rozrahunkіv іz debіtorami that creditors pid hour viznachennya pozitsії "Suma oborotіv for memorіalnim warrant" to transfer from the book "Magazine-Golovna" vikonuyut takі obchislennya:

• oborotіv іz nadhodzhennya gotіvkovih koshtіv іz reєstratsіynih (spetsіalnih, reєstratsіynih, more precisely) rahunkіv to place the Cassis, making gotіvkovih koshtіv s kasi on reєstratsіynі (spetsіalnі reєstratsіynі, potochnі) rahunki pid hour of transferring pіdsumkіv Ruhu koshtіv in kasі s M-O number 1;
• sum operatsіy on reєstratsіynih (spetsіalnih reєstratsіynih, more precisely) that place the rahunkah for narahovanimi s revenues place the M-O number 4, 6;
• sumi operatsіy on reєstratsіynih (spetsіalnih reєstratsіynih, more precisely) rahunkah Set behind otrimanі install the product harchuvannya s M-O number 7;
• sumi operatsіy s Ruhu koshtіv kasі in place the s M-O number 8.

Oformlenі nalezhno memorіalnі orders pіdpisuyut vikonavets, lady, scho perevіrila memorіalny warrant that bunt accountant.

Pіslya zapovnennya procedure is that the residual clearance memorіalnі orders reєstruyutsya in knizі "Journal-Golovna". Qiu book pochinayut (vіdkrivayut) schorіchno (on the cob zvіtnogo rock), perenosyachi sumi zalishkіv for rahunkami vіdpovіdnogo order to kіnets passed rock book "Magazine-Golovna" that balance vikonannya koshtorisu, i Dali fіksuyuchi їh in knizі "Journal-Golovna" for zvіtny perіod zalishki yak on the cob rock.

Entries for systematically reєstr synthetical oblіku zdіysnyuyutsya for subrahunkami but zgіdno s rіshennyam head accountant Obl_k West Mauger i rahunkami for third, fourth іnshogo that order. On the cob skin mіsyatsya to zaznachenoї holding up a book on zalishki subrahunkah mіsyatsya on the cob. In Registration memorіalnih orderіv in knizі "Journal-Golovna" pochinaєtsya Informácie Adding to the column "amount of oborotіv memorіalnim warrant" pіslya chogo zdіysnyuєtsya vіdobrazhennya danih memorіalnih orderіv for debit credit that vіdpovіdnih korespondentskih subrahunkіv. Perevіrnim rіvnyannyam for takoї FORMS reєstratsії Je TAKE:

Suma oborotіv for vsіma rahunkami yak for debit, so i for loans = Pіdsumok column "Suma oborotіv memorіalnim for a warrant."

W metoyu control tochnostі zapisіv for that is synthetic analіtichnimi rahunkami on pіdstavі danih reєstrіv analіtichnogo oblіku skladayutsya obіgovі vіdomostі. Obіgovі vіdomostі for fixed assets that MSHP skladayutsya schokvartalno and for іnshimi ob'єktami oblіku - schomіsyachno. Perevіrna formula yakoyu podaєtsya analіtichnogo phone reception that is synthetic oblіku, nabuvaє such viglyadu:

• Suma oborotіv subrahunka for obіgovoyu vіdomіstyu = Suma oborotіv in subrahunku for the book "Magazine-Golovna";
• Suma zalishku for subrahunkom obіgovoї vіdomostі = Suma zalishku for subrahunkom book "Magazine-Golovna".

Kroc in the following tehnologії reєstratsії oblіkovih danih for memorіalno-ordernoї FORMS Je formuvannya on pіdstavі danih book "Magazine-Golovna" obіgovoї vіdomostі for synthetical rahunkami, zgіdno s results yakoї i skladaєtsya balance vikonannya koshtorisu dohodіv i vidatkіv.

Journal-order form oblіku, yak sogodnі in Ukraїnі vіdhodit have passed, donedavna zastosovuvalas in budgetary install. In furrows Іnstruktsії s buhgalterskogo oblіku to install i organіzatsіyah scho utrimuyutsya for rakhunok Sovereign budget koshtіv CPCP, zatverdzhenoї mandates Mіnfіnu CPCP od 10/3/87 number 61 (p. 5 rozdіlu "Organіzatsіya buhgalterskogo oblіku") Bulo viznacheno minds zastosuvannya journal-ordernoї Sistemi buhgalterskogo oblіku. In rezultatі oblіkovo-metodologіchnoї robots galuzevih mіnіsterstv Bulo target adaptovanu dіyuchu model journal-ordernoї forms to oblіkovogo Budgetary Process SET (Fig. 2.6). Vіdpovіdny varіant journal-ordernoї FORMS oblіku nalіchuvav 18 zhurnalіv-orderіv, nakopichuvalnі vіdomostі that 6 vіdomostey oborotіv for debit. Zaznachena form ґruntuvalas on poєdnannі hronologіchnoї that sistematichnoї reєstratsії oblіkovih danih bezposeredno s Pervin dokumentіv. HEAD nakopichuvalnim reєstrom boule Magazine-warrant. Nakopichuvalnі vіdomostі zastosovuvalis todі, if Bulo tehnіchno

Fig. 2.6. Driving oblіku for adaptovanoyu to buhgalterskogo oblіku budgetary SET journal-order form

vazhko zabezpechiti otrimannya oblіkovih pokaznikіv bezposeredno for Pervin documents. In tsomu razі іnformatsіya potraplyala spochatku to nakopichuvalnoї vіdomostі and up-zhurnalіv orderіv transfer pіdsumki ostannіh. Magazine-warrant for velisya Find our credit. Neobhіdnі analіtichnі vіdomostі for debit rahunkami nakopichuvalisya in spetsіalnih sheets rozshifruvannyah-to-zhurnalіv orderіv for danimi yakih oformlyuvalisya vіdomostі oborotіv for debit. Golovna book oformlyuvalasya on pіdstavі zhurnalіv-orderіv. Vikoristovuvavsya rozglyanuty varіant perevazhno in vischih The Teaching mortgages that NAUKOVO-doslіdnih іnstitutah Sistemi Academy of Sciences CPCP.

Introduction 27.07 h. 2000 rock in dіyu Іnstruktsії proforma memorіalnih orderіv SET budgetary procedure that їh skladannya number 68 made in korektivi Іnstruktsіyu od 10.03.87 number 61 in chastinі memorіalnih orderіv. Vtіm whether yakih rekomendatsіy schodo zastosuvannya journal-ordernoї FORMS oblіku zaznacheny іnstruktivny materіal not mіstit. Otozh tsіlkom pravomіrno vvazhati scho practice zastosuvannya journal-ordernoї Form vischih The Teaching mortgages i NAUKOVO-doslіdnih іnstitutah mozhna Bulo b prodovzhiti. Prote pochavsya perehіd SET vischoї osvіti on memorіalnu-order form oblіku. So rank, ninі journal-order form oblіku vikoristovuєtsya dovolі obmezheno.

Zauvazhimo scho paragraph 5 stattі 8 (rozdіl about "Keeping company profile is the buhgalterskogo oblіku") to the Law "About buhgaltersky Obl_k that fіnansovu zvіtnіst in Ukraine» viznacheno scho pіdpriєmstvo (establish organіzatsіya) samostіyno obiraє form buhgalterskogo oblіku. Obviously, scho metodologіchne obґruntuvannya that rozrobka varіanta journal-ordernoї FORMS vіdpovіdno to dіyuchogo Plan rahunkіv buhgalterskogo oblіku budgetary Setup does not mozhut superechiti chinnіy regulatory pravovіy bazі. When tsomu slіd urahovuvati poperednyu form uzagalnennya oblіkovoї Informácie Install, chinnі Regulations by metodologіchnі rekomendatsії s vikoristannya reєstrіv buhgalterskogo oblіku.

Sproschena form buhgalterskogo oblіku recommended to zastosuvannya viklyuchno on Malih pіdpriєmstvah i in oblіkovomu protsesі budgetary Setup does not vikoristovuєtsya.

Cutaneous forms іz zaznachenih vіdpovіdno to a method reєstratsії oblіkovih danih Mauger conducted manually chi for Relief komp'yuternoї tehnіki. Zokrema, Іnstruktsієyu number 68 oboh varіantіv Keeping buhgalterskogo oblіku peredbachayutsya okremo FORMS memorіalnih orderіv i book "Magazine-Golovna".

Vibirayuchi FORMS buhgalterskogo oblіku, slіd chіtko viznachiti Meta i zavdannya, SSMSC toil Buti Realized in kіntsevomu rezultatі. Until such zavdan schodo oblіkovogo Budgetary Process SET nalezhat:

• formuvannya povnoї that vіrogіdnoї Informácie schodo gospodarskoї dіyalnostі budgetary SET;
• zabezpechennya control over dotrimannyam fіnansovoї distsiplіni Suvorov regime ekonomії, efektivnosti vikoristannya that zberezhennya penny koshtіv i materіalnih tsіnnostey;
• systematically monitor the vikonannyam koshtorisu dohodіv i vidatkіv - basic fіnansovo-planning document the Budget SET;
• vchasne zabezpechennya predstavnikіv usіh rіvnіv upravlіnnya neobhіdnoyu іnformatsієyu.

Zaznachenі zavdannya formuyut vimogi schodo FORMS buhgalterskogo oblіku, yak Got zabezpechuvati:

• povnotu, realnіst i svoєchasnіst zapisіv in reєstrah buhgalterskogo oblіku gospodarskih operatsіy place the chi organіzatsії;
• ratsіonalne grupuvannya oblіkovih danih away for ekonomіchnogo (stosovno robochem hour that trudomіstkostі operatsіy) uzagalnennya Informácie in formі zvіtnostі;
• ototozhnennya danih synthetical i analіtichnogo oblіku;
• vіdbittya oblіkovoї Informácie schodo vidatkіv place the codes behind ekonomіchnoї klasifіkatsії vidatkіv budget;
• zagalnu ekonomіchnіst Ruhu that obrobki Informácie;
• Optimally pristosuvannya to tsіley i zavdan ekonomіchnogo analіzu yak skladovoї upravlіnnya processes.

Perche nіzh vibrato form buhgalterskogo oblіku, potrіbno vivchiti dosvіd s vikoristannya rіznih forms oblіku in іnshih budgetary install i organіzatsіyah that porіvnyati zdobutі danі s Vlasnyi napratsyuvannyami. Obviously, scho th viznachati analіzuvati nedolіki that perevagi kozhnoї FORMS oblіku potrіbno, vihodyachi s order naskіlki Povny zadovolnyaє Won preformed colo zavdan scho visuvayutsya until the system reєstratsії vіdpovіdnoї byudzhetnoї place the chi organіzatsії. Zorієntuvatisya schodo Vibor forms buhgalterskogo oblіku dopomozhut danі Table. 2.1.

Oskіlki vibіr FORMS buhgalterskogo oblіku Je warehouses oblіkovoї polіtiki sub'єkta gospodaryuvannya, the fact that viznachennya її FORMS varіant Vibor fіksuyutsya in nakazі about oblіkovu polіtiku. Nalezhnіst FORMS buhgalterskogo oblіku to spherical oblіkovoї polіtiki automatic and poshiryuє on neї dіyu principle postіynostі, vіdpovіdno to yakogo setups chi organіzatsіya Got doderzhuvati vibranoї form, and її zamіna Got Booty obґruntovana that zafіksovana in vіdpovіdnomu Nakazі about oblіkovu polіtiku the following zvіtnogo

table 2.1

PEREVAGI ( "+") TA NEDOLІKI ( "-") MEMORІALNO ORDERNOЇ TA-coffee-ORDERNOЇ Forms W BUHGALTERSKOGO OBLІKU Look RІZNIH AVTORІV

Zakіnchennya Table. 2.1