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

5.2. Organizing a region of non-negotiable activities

Organizatsiya oblіk nadegodzhennya neoborotnikh activeivі peredachaє:

• Preparation of robotics for procurement of non-negotiable assets;
• Established order of priymannya ob'ektiv yak neoborotnyh active in this їх ідентифікацію;
• The uniting of regional nomenclatures;
• Vibir of the first documents, that organizatsiyu їх руху.

Budgetary establish the purchase of non-negotiable active assets in accordance with the Law of Ukraine " On Procurement of Goods, Robot and Service for State Bodies ", conducting tenders. Із цією метою утворюються тендерні комітети (postійні чи тимчасові), to the warehouse of any type to the position of the order of the order of the head functions of the tender committees of the procurement of goods, the procedures for the procurement of goods, the robbery and the service of the insolvent potatoes, ordered by the Ministry of Economy of Ukraine dated 26.12.2000 № 280, it is recommended to include the established posts of an organisation-zamovnik of economic, legal and financial sources. The forerunner of the accounting service at the warehouse of the tender committee may be the head accountant of the yogi defender. At the beginning of the meeting, the members of the Tender Committee will be assigned the following functions:

• Planuvannya purchase by stretching budgetary rock to the hardened koshtorisnogo lіmіtu fіnansovogo zabezpechennya та prіоритетності закупівель;
• Organisatsiya priymannya, zberigannya, rozkrttya tendernikh propositsiі, zabezpechennya viboru nayvigіdnіsho tendernoe proposoziії zgіdno z kriterіami ta takoykoju otsinjuvannya tendernikh propositsіy, vyznacheniem in the tender dokumentіії;
• Ведення звітності щодо здійснення закупівель відповідно до вимог чинного законодавства.

Potencienni ob'ektiv obliku vidnosyat to the warehouse of non-renewable assets before the implementation of the basic provisions of the current non-current asset of the budgetary system. So, the non-revolutary activists are the material and non-material resources, they must lay down the installation, forget the function, and check out the lines of the corysnoi ekspluatatsiї yakih to become a single pic. To the warehouse of non-active assets enter:

• Basic zasobi - neoborotnі activa, sho mait materіnnu form i vartіst yakih ponad 500 USD for oditnitsu (kit);
• Інші необоротні матеріальні activaw - neoborotnі activі, nо mаyut materіalnu form, ale not vvіyshli up to the cross-section;
• Nonterminal activists - activists, but do not maze fizikochnoi (abo materіalіїї) form i vikoristvuyutsya i establish in the process of the state administration and administrative admissibility of the underworld.

An uncomplicated understanding of the rationality of the organization of non-negotiable activities is the classifica- tion, that is, it is the appearance of the vice versa of the system of the supernatural elements. Розробляючи класифікацію необоротних активів, потріібно керуватись загальною класифікаціноною схемою в межах рахунків і субрахунків, submitted to the Order зашосування The plan for the accounting of the budget installments, hardened by the Order of the Head Office of the State Treasury of Ukraine on 10.12.99 No. 114 (Figure 5.1). Згідно із зазначеною класифікацією viznachayatsya grupi, підгрупи та інші подільні елементи. Correctly collapsed the classification of non-active activists is the basis for the subordination of the non-active activists, the zokrem of the Inventory Oblast.

Щоб приймати об'єкти необоротних активів, доцільно утворити постійно діючу комісію, to the warehouse of the anchor for the order kerivniki set to include not mensh yak three individuals:

• The representative of the accounting department - the chief accountant of the defender;
• Predstavnika pіdrozdіlu budіvnitstva ta nekotorіvnyh neznorotnіh activeіv - head іnzhenera chi mehanіka;
• Predstavnika pіdrozdilu materіalno-tehnichnogo zabezpechennya.

To the warehouse of the company, you can manage to find materialically installed products. Очолює комісію, як правило, головний спеціаліст - представник підрозділу, що відповідає за експлуатацію необоротних активів, ремонт і будівництво. All rights reserved. It is advisable to turn on the warehouse to the warehouse of the official representative's office. The goal is to help the comrades in such a warehouse to privatize a non-revolutary activist, who deserves to establish humane dopomoga.

Fig. 5.1. Classification of non-current active budgetary installations

Якщо комісія узвощється щоразу, if it is established отримує необоротні activations, up to її the warehouse can be included in the planting - individuals of the supplier.

Приймамачи об'єкт, комісія має визначити притнність його до експлуатації; Належність об'єкта до тієї чи іншої групи та підгрупи згідно з розробленою класифікацією; Povnotu ucomplektovanosti ob'ekta (at raz nedokomplektatsії - vyaviti vіsutnnyi partiny); Precisely ploschu obekta; Наявність технічної документації та її повноту й достовірність. On pіdstavі sledovogo oglyadom komіsіya storaziє typo act priinyattya - transmіaziі of the basic zasobіv 0З-1 (б). Obovyazykovi rekviziti zazchenchenogo the original document soi:

• Identify the code of the FSUE;
• Code for LKD;
• Document Number;
• Date of storage;
• Person, for the purpose of zberіgannya basic zabob;
• Zdavach;
• Oderzhuvach;
• Rakhunok, subrakhunok;
• Pervinna vartіst;
• Carrying;
• Рік випуску;
• Date entered into operation;
• passport ID;
• Inventory number.

In the act, the nomenclature of the subject, the yogo of the mystery at the time of the reception, the short description of the subject, the presentation of the technical information, the necessity of the drill, the result of the vibroboavanning of the wall of the visors of the comic. At dodatku poyaetsya perelik tehnichnoy dokumenttsії. The act of storing at the two prishnikami, pidpisyuyut yogo leni komіsії, and hardened kerivnik install.

One comment is passed to the post-installer, and one time at one time technical documentation - to the accounting department. On the act of a prostitute, a person is a material person who has been denied access to a non-negotiable asset.

Priinyatya neoborotnikh activeziv pislja rekonstruktsii, rekonstruktsii chi modernizatsii yazylyayutsya Act priinyattya - zdachi vidremontovanih, rekonstrujovani та ta modernizovanyh ob'ektiv formovogo form 0Z-2 (b), yak kolda уa y dvuh primrnikov i pіdpisuє vidpovіdno ovnovnovazhenij predstavnіvat set. The fact of building vikonaniyah robot fіksue with his pidpisom predstavnik pidpriemstva (organizatsii), yak vikonuvalo robot. Act of publication so to rekviziti:

• Ідентифікаціний код ЄРПОПОУ;
• Code for LKD;
• Document Number;
• Date of storage;
• Відділ;
• Debit, credit;
• Sum;
• Inventory number;
• Naimenuvannya ob'ekta;
• The number of the deposit;
• Кількість днів repair, період ремонту;
• Date of receipt in exploitation.

In Aktі fіksyutsya takozh oksyag vikonanii robіt, zmіni in the characteristics of the obekta, koshtorosna ta actual vartіst robot. The first note of the act is passed on to the accountancy of the institution, the other - to the receipt, yak vikonalo robot z repair, reconstruction, modernizatsii.

If the non-revolutary act is to adhere to the established, materially recognized individual on the document of the post-performer, on the act of writing it with his own pidpis, having received the tsikh tsennosti і priinyattya їh zberivannya.

Table 5.1

Operogram (dokumentograma) act on priyinyatya-transfer of the main pawns

Облікові номенклатури розробляються за переліком:

• Nadisylli in ekspluotatsyu novozbudovanni budinki, sporudi;
• Pribanі neoborotnіi activa for rahunok koshtіv zagalnogo fund;
• Pribanі neoborotnіi activa for rahunok koshtіv spetsial'nogo fundu;
• Free of charge non-revolving activists;
• To become familiar with the larvae of non-recurring active persons, viyavleni pid hour of inventory.

The graphs of the document are sorted according to the foggy methodology (Table 5.1).