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

ROZDIL 5 ORGANIZATION OF THE UNDERSONABLE ACTIVITIES

The basic terms and understandings: the organization of the non-negotiable activeness; Матеріальна відповідальність; Organізація матеріальної відповідальності; Organisation of the non-renewable activity; Organisation of the warehouse region; Organization of the inventory of inventory numbers; Organisation of the region for the repair of non-current active assets; Organisatsiya obliku vibuttya neoborotnyh active .

5.1. The basis of the organization of the accounting area of ​​non-revolving assets

I will transfer a part of the active assets of the budgetary units to become a non-revolted activist. Підсистема обліку необоротних активів охоплює:

  • Oblk nadohodzhennya ruhu;
  • Oblik znosu ta repair;
  • Region of vibuttya.

Yak і system of the accounting area, the region is marked, the regional system needs to be organi- zated. In the course of such arrangements, such makut organisation shall be re-arranged in warehouses with rozglyadovanoi pidsistemi.

Organization of the non-recruitment activity is the process of selection of the order of the methods of accession, of the annexes, of the types of information, of the self-sufficiency of the information about the manifestation, of the ruins, of the zebra, of the vicarities and of the non-active assets.

Shchob poduduvati mehanizm realizatsii such a process, neobhidno organizuvati іnventarnyy oblik, zakrіpiti ob'ekti neoborotnykh activeyv for specific materialov vidpodidalnyh individuals, rozrobiti oblіkovі nomenklaturi, grazhdiki ruhu nosіїv oblіkovo іnformatsії ta robochy інструкції тощо. On rozv'yazannya zaznacheny zavdan moe sprymovuvatisya oblikova polіtika seti chi organizatsii.

Organizatsiyu obliku ta control of non-negotiable activities regulate the transfer of normative documents.

  • The Law of Ukraine " About the Accounting Region and the Financial Result in Ukraine ".
  • The structure of the basic areas of this non-current active budgetary system has been consolidated by the Order of the State Treasury of Ukraine dated July 17, 2000 No. 64.
  • Інструкція з обліку і зберігання музених цінності з дороцінних металів і дороцінного каміння, що знаяться в державних музів СРСР, hardened by the Order of the Ministry of Culture of the SRSR dated 15.12.87 № 513.
  • The Law of Ukraine " On Humanitarian Assistance " dated 22.10.99 No. 1192-14.
  • The order of the accounting region in the financial institutions, the humanitarian benefits, the hardening by the Nakaz of the Head Office of the State Treasury of Ukraine dated 10.12.99 No. 113.
  • Інструкція зі складаня типових форма з обліку та отбаняня of basic засобів, що належать установов і оргаізаціям, які утримуться за рахунок державно або місцевих бюджетів, Інструкції з їх складаня, затвердженa By the order of the Head Office of the State Treasury of Ukraine, State Statistical Committee of Ukraine dated 02.02.97 No. 125/70.
  • An order for the procedure of the image registration in the regional budget for the operation of the central post office of material values, is confirmed by the Order of the State Treasury of Ukraine dated August 10, 2001, No. 141.
  • The standard design of the procedure for decommissioning material values ​​to the balance sheet of the budget installments has been consolidated by the Order of the State Treasury of Ukraine dated 10.08.01 No. 1421/181.
  • Order viznachennya rozmіr zbitkіv vіd rozkradannya, nestachi, znischennya (psuvannya) material tsennosti, zastverzheny Postanovoyu Kabinetu Ministry of Ukraine on 22.01.96 № 116.
  • Інструкція з івенвентаризації basic засобів, материтеріальних активів, товарно-матеріальних цінностей, грошових коштів і документаів, розрахунків та ішших articles balance, hardened by the Order of the Head Office of the State Treasury of Ukraine dated 30.10.98 № 90.
  • The plan of accounting for the budgetary system, hardening by the Nakaz of the Head Office of the State Treasury of Ukraine dated 10.12.99 No. 114.
  • Інструкція about korrespondentіciyu subrakhunkiv in the accounting region for the image of the main gospodar operations of the budgetary establishments, is hardened by the Order of the State Treasury of Ukraine dated July 10, 2000 No. 61.
  • An order for the formation of memorial orders for budgetary purposes is in the order of storage, consolidated by the Order of the State Treasury of Ukraine dated July 27, 2000, No. 68.