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

Organіzatsіya buhgalterskogo oblіku in the budget to install - Svіrko SV

5.4. Organіzatsіya oblіku instal lment is the repair of non-negotiable aktivіv

Neoborotnі assets pid hour їhnogo perebuvannya that ekspluatatsії in ustanovі zaznayut instal lment. Instal lment yavlyaє him Complex pokaznik scho vіdbivaє stupіn umovnogo otsіnyuvannya that fіzichnogo spratsyuvannya dovgostrokovih aktivіv sub'єkta gospodaryuvannya. Obl_k instal lment of non-negotiable aktivіv one yak s nevіd'єmnih warehouses oblіku neodmіnno potrebuє organіzatsії.

Organіzatsіya oblіku instal lment aktivіv peredbachaє non-negotiable:

• viznachennya normativnoї bazi;
• rozrobku klasifіkatsіynih group instal lment that їh values;
• vibіr nosіїv Informácie.

Pending regulatory dokumentіv scho reglamentuyut order oblіku instal lment, nalezhat:

• Іnstruktsіya s oblіku mainly zasobіv is the non-negotiable budgetary aktivіv SET, zatverdzhena mandates Sovereign Treasury od 17.07.2000 number 64;
• Іnstruktsіya Zi skladannya types of forms that oblіku s write off of zasobіv scho nalezhat install i organіzatsіyam, SSMSC utrimuyutsya for rakhunok sovereign abo mіstsevih byudzhetіv, zatverdzhena spіlnim Mandate Head upravlіnnya Sovereign Sovereign Treasury of Ukraine that Ukraine komіtetu statistics od 2.12.97 № 125/70.

Vіdpovіdno to zaznachenih dokumentіv on bіlshіst aktivіv non-negotiable budgetary SET zdіysnyuєtsya narahuvannya instal lment. When tsomu podіl non-negotiable aktivіv on Ti, SSMSC s Look buhgalterskogo oblіku pіdlyagayut instal lment, i Ti, on SSMSC instal lment not narahovuєtsya, potrebuє podalshoї detalіzatsії - rozbittya on grup, scho utvoryuyutsya for vіdsotkovimi rates narahuvannya instal lment.

Rozrobka klasifіkatsіynih group instal lment potrebuє detalіzatsії for cutaneous Zi warehouses groupies. For SET, de buhgaltersky Obl_k conducted without zastosuvannya komp'yuternoї tehnіki, tse zavdannya Je pershochergovim in sferі organіzatsії oblіku instal lment aktivіv non-current (Fig. 5.4).

Vіdbivayuchi instal lment aktivіv non-negotiable, vikoristovuyut vіdomіst narahuvannya instal lment on osnovnі zasobi f. 0Z-12 (Budget) - oblіkovy reєstr, yaky krіm zagalnih rekvіzitіv schodo іdentifіkatsії place the yak sub'єkta gospodaryuvannya mіstit takі graph for zapovnennya:

• іnventarny aktivіv number of non-negotiable;

Fig. 5.4. Klasifіkatsіya non-negotiable for aktivіv GROUP instal lment

• Room subrahunka;
• naymenuvannya aktivіv non-negotiable;
• pervіsna vartіst;
• rіchna rate instal lment;
• narahovano instal lment (on the cob rock, 200 ... Year on kіnets rock).

Vіdomіst narahuvannya instal lment on osnovnі zasobi skladaєtsya zazdalegіd for dekіlka dnіv to kіntsya calendar rock. Instal lment in narahovuєtsya ostannіy breast-day (in UAH without kopіyok). Narahovany instal lment in rozmіrі 100% non-negotiable vartostі aktivіv, SSMSC pridatnі to podalshoї ekspluatatsії not Je pіdstavoyu їh for retirement.

Norma is the scrip instal lment takozh fіksuyutsya in kartka f. 0Z-6 (budget) is the 0Z-8 (the budget). Priymayuchi neoborotnі the balance of assets, scho boule ranіshe in vikoristannі, vіdbivayut i instal lment the bag, scho bula narahovana poperedno. Zagalnu the bag instal lment vіdbivayut memorіalnomu orderі at number 16, danі yakogo holding up in the book "Magazine-Golovna". Zagalnu scheme dokumentoobіgu unaochnyuє Fig. 5.5.

Fig. 5.5. Ruh oblіkovoї Informácie in protsesі oblіku instal lment

Yak has zaznachalosya result ekspluatatsії mainly zasobіv Yea, zokrema, fіzichny instal lment. Dosyagnennya Pevnyi stage instal lment Je pіdstavoyu robіt for repair. Organіzatsіya oblіku remontіv mainly zasobіv deposits od ways - pіdryadnogo chi gospodarskogo - zdіysnennya Repair robіt. For the method of repair pіdryadnogo robіt organіzatsіya oblіku zvoditsya to vіzuvannya agreement on zdіysnennya Repair robіt. Zvazhayuchi on іsnuyuchu procedure zakupіvlі robіt (zokrema th Repair) budget set via tendering torgіv, head accountant yak Member tender komіtetu Got zvernuti uwagi on filed in tendernіy Offers order rozrahunkіv, vartіst robіt, yakіst materіalіv scho їh proponuєtsya vikoristovuvati in repair robots that termіni vikonannya robіt. Vibіr optimal varіanta zabezpechit ekonomіyu koshtіv, dotrimannya fіnansovoї distsiplіni that temple yakіst Repair robіt.

In the method razі gosprozrahunkovogo robіt organіzatsіya vіdpovіdnogo oblіku polyagaє in skladannі poob'єktnoї defektnoї vіdomostі that zagalnogo koshtorisu Repair robіt, rozrobtsі Nomenclature articles vitrat іz rozshifruvannyam kozhnoї s them, and have takozh viborі nosіїv oblіkovoї Informácie oblіku schodo repair of fixed zasobіv.

Defective vіdomіst skladaє vіdpovіdny spetsіalіst for cutaneous ob'єktom, podayuchi in nіy perelіk konstruktsіy, parts vuzlіv, SSMSC pіdlyagayut zamіnі; perelіk Repair robіt. Pіslya zatverdzhennya kerіvnikom place the defektnі vіdomostі peredayutsya to scheduled fіnansovogo vіddіlu, on de їh osnovі skladaєtsya koshtoris Repair robіt.

Nomenclature vitrat on remontnі robots viznachaє that rozroblyaє setups for such zagalnimi vitrat Some of the elements:

• zarobіtnoyu dress;
• materіalami;
• іnshimi directly vitratami;
• Overhead vitratami.

For oblіku vitrat on remontnі robots for cutaneous ob'єktom vіdkrivaєtsya bagatografna kartka, and perelіk articles vitrat in nіy Got vіdpovіdati statte vitrat koshtorisu. Repair of acceptance vikonanogo oformlyuєtsya Act of acceptance - Building vіdremontovanih, rekonstruyovanih that modernіzovanih ob'єktіv.