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Organizatsiya accounting in the budgetary institutions - SVriko S.V.

2.4. The order of decommissioning a robotic plan

Відповідно до Наказу Head Office of the State Treasury of Ukraine від 10.12.99 № 114 фінансово-господарська діяльність budget installments у системі бухгалтерського обліку має висвітлюватисьііповідно to the Plan of accounting of the accounting area of ​​the designation (dd.3). Tsei plan rahkuniv moyut vikoristvuvaty vsei vystavivat organizatsii, pobnistju abo prokonkovo ​​utriimuvani for rahunok kostyv state budget, and ozhe, vіn viznachaє їхню methodology nіleku nelelezhno vіd galuzevoї nalezhnostі.

The structure of the plan is to carry the gnuchka: kozhny klass rakhunkiw mia address character in the balance of vikonannya koshtoriu income and izdatkіv that інших форма звітності. Plan rahunkіv mistit 8 klassіv (із додаванням позабаланрасіхх рахунків), які at once налічуть 43 synthetic rahunki for 154 subrakhunks of the 1st рівня.

Obviously, the procedure of unification of the plan for the fiscal plans for riznoprofilnyh budgetary installations is possible, depriving you of the yogo behind the principle of the sphere of obedience, to include up to the accounting accounting, and then to establish the organisation, which is to be recognized as the budget. Prote vikoristovuvaty such a plan rahunkiv in the yogo obhosi, without interruption, the consumer does not matter, and to that the skin of the organi zation establishes a robotic plan of the rakhunivs - the prefabrication of synthetic and analitical rahuns, the admission for the creditor of the particular state of the subordinate state property.

The robot plan is to be distributed to the head accountant. The form of the residual variance is the analogy of the methodology for the transac- tion, and the nomenclature of the oblasts for the cross-sections (up to the normative base), which is the core of the structural adjustment of the accounting service. The projects were enlarged in the robochogo plan of the rakhunkiv to the chief accountant for the settlement, the transfer of that debt. HEAD accountant at his Cherga, vivchaє power mozhlivogo rozshirennya dіyuchogo robochem plan rahunkіv, beruchi to uwagi plan fіnansovo-gospodarskoї dіyalnostі place the chi organіzatsії on maybutnіy Year. Okrіm addition, the head accountant yak predstavnik aparatu kerіvnitstva ta upravlenya viznachaє zagalny rіven 'analіtichnostyі іnformatsії, yaku potrebno otrimati in result obrobki in sistemy bibliotekogo obliku.

Розароблячи робобоний план рахунків, the chief accountant має керуватися such principles:

• Legitimnosti (for compliance with the regulatory framework of the accounting region of budgetary institutions);
• Povnoti huyplenna (suzcilne oyuplennya operatsiі fіnansovo-godararskoi dіyalnіy u їх відбитті);
• Analiticheski (in the form of information in the information to the needs of management of the boundaries);
• Zruchnosti (logistic of motivations).

Кількість синтетичних і аналітичних рахунків має vysnachatysya scales діяльності sub'єкта господарювання і може налічувати від кількох десятків до кількох сотень. Yak rule, pid hour of the robocopy of the plan rahunkiv zagalny Plan plan, one side, speed, and the other - deshoes rozshiryuyutsya.

Skorochennya can be numbed with such chinniki:

• spetsifіkoyu galuzevoї dіyalnostі - pid vpliv tsogo chinnika pіdpadayut sintetichnі rahunki 22 "Tvarini on viroschuvannі i vіdgodіvlі" 24 "Ready Produkciya" 25 "Produkciya sіlskogospodarskogo virobnitstva" 35 "Rozrahunki іz zamovnikami s avansіv on NAUKOVO-doslіdnі robot", 63 "Rozrahunki Realized works for "72" Income od realіzatsії produktsії, virobіv i vikonanih robіt "82" Virobnichі vitrati "42" Results vikonannya byudzhetіv "69" Costa byudzhetіv "she deyakі subrahunki;
• rіvnem rozporyadnika koshtіv i order obslugovuvannya koshtіv zagalnogo that spetsіalnogo fondіv byudzhetnoї place the chi organіzatsії - to vіdpovіdnoї groupies rahunkіv vіdnosyat 31 "Rahunki banks", 32 "Rahunki in kaznacheystvі" 68 "Vnutrіshnі rozrahunki" 70 "Asignuvannya s sovereign budget" 71 "Assignment from the budgetary budget" of the group;
• scale dіyalnostі install - to tsієї groupies vіdnosyat, yak usually rahunki 12 "Nematerіalnі assets", 34 "Korotkostrokovі vekselі oderzhanі" 50 "Dovgostrokovі poziki" 51 "Dovgostrokovі vekselі vidanі" 52 "INSHI dovgostrokovі zobov'yazannya", 60 " Short stitches pose ", 61" Potoknі zobov'yаnya za dovgostrokovymi zobov'yаnni »", 62 "Short-stemmed vіselі vіdіnі" and that of the subrakhuns of the 1st рівня.

Розширювати діючий The plan of rahunkіv is brought to the attention of the residents, які необхідні для відбиття якогось специфічного вида діяльності. With the application of standard standard nomenklatura can be welded on the river of synthetic plains, and on the river submarines of the 1st and 2nd steps.

Zauvazhimo, scho rozborka dopovnen dyyuchogo Plan rahunkiv need to properly correct іdentifikatsya for economical zmistom that gritschennyam rahunkiv, poko proponuytsya up to included. Zaznachena procedure bezumovno, Je vazhlivoyu, oskіlki od її result deposits yakіst formuvannya robochoї book buhgalterskogo oblіku in tsіlomu that dovіdkovoї Informácie zokrema, if just past about funktsіonuvannya Sistemi buhgalterskogo oblіku on bazі komp'yuternoї system.

We come in a crook in a robotic plan for planning the establishment of an organi zation, negotiating a project with kervivnikami viddіlіv accounting services and yogo zastverdzhennya. The working plan of the groups is to be included before the order for the regional budget for the budgetary establishment of the organization and for the yak yogo warehouse.

On pidstavi robochogo plan rahunkіv vidpratsyovuyatsya templates of accounting held tyvivih gospodarskih operatsiy.