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

Organіzatsіya buhgalterskogo oblіku in the budget to install - Svіrko SV

7.5. Organіzatsіya oblіku stipendіy

Okremoyu statte vidatkіv budgetary SET, scho Got code 1342 for ekonomіchnoyu klasifіkatsієyu vidatkіv budget Je stipendії. Zaznacheny napryamok vidatkіv Je typical for zakladіv osvіti i science.

Viokremlyuyuchi Taqiy napryamok organіzatsії buhgalterskogo oblіku, yak organіzatsіya oblіku stipendіy, slіd on vkazati digit podіbnіst zahodіv s udoskonalennya that zabezpechennya oblіkovogo processes on tsіy dіlyantsі іz system zahodіv schodo organіzatsії buhgalterskogo oblіku zarobіtnoї pay. Organіzatsіya oblіku stipendіy ohoplyuє:

• viznachennya normativnoї bazi;
• company profile oblіku Osobowa warehouse studentіv that іnshih stipendіatіv;
• company profile oblіku rezultatіv sesії that priznachennya stipendіy;
• company profile oblіku narahuvannya stipendіy that rozrahunkіv on її viplatі;
• company profile oblіkovih nomenclatures;
• company profile Vibor nosіїv Informácie;
• company profile Ruhu nosіїv oblіkovoї Informácie.

The basic normative documents s oblіku stipendіy Je:

• Procedure priznachennya, viplati that rozmіrіv stipendіalnogo zabezpechennya uchnіv, studentіv, kursantіv, sluhachіv, klіnіchnih ordinatorіv, aspіrantіv i doktorantіv, zatverdzheny mandates Kabіnetu Mіnіstrіv Ukraine od 8/8/01 number 950;
• Decree of the President of Ukraine "On come in schodo dodatkovі pіdtrimki molodih vchenih" od 9.04.02 № 315/2002;
• Rozporyadzhennya the President of Ukraine "About priznachennya stipendіy IM. Taras Shevchenko uchnyam zagalnoosvіtnіh The Teaching zakladіv "od 15.08.01 number 203/2001-RP;
• Decree of the President of Ukraine "On Procedure priznachennya stipendіy іmenі Taras Shevchenko uchnyam serednіh zagalnoosvіtnіh The Teaching zakladіv" od 9.11.2000 № 1216/2000.

Before the main normative aktіv takozh nalezhat galuzevі mandates about priznachennya stipendіy the President of Ukraine, Verkhovna Rada of Ukraine, іmennih stipendіy toscho on vіdpovіdnі semester.

Funktsії oblіku Osobowa warehouse studentіv that іnshih stipendіatіv very hard to studentsky vіddіl kadrіv, Naukova vіddіl, vіddіl Doctoral that aspіranturi. Vіdpovіdno to rezultatіv vstupnih іspitіv abіturієnti zarahovuyutsya to warehouse studentіv Perche rate. Students at the time of 1 Veresnya prisvoyuєtsya codes chi digital digitally-letter poznachennya, yak vikonuє role analogіchnu Personnel nomerovі. Zaznacheny zakrіplyuєtsya code point for the student for the entire hour yogo navchannya fіksuєtsya i have studentskomu Kvitko zalіkovіy knizhtsі th at vsіh Pervin documents s oblіku stipendіy. Zarahuvannya to aspіranturi she Doctoral takozh suprovodzhuєtsya prisvoєnnyam aspіrantovі chi doktorantovі vіdpovіdnogo code poznachennya vіddіlom science chi vіddіlom aspіranturi i doctorate. Pіdstavoyu for zarahuvannya studentіv, aspіrantіv that doktorantіv vistupayut Mandate The Teaching mortgage rector (director) about zarahuvannya to warehouse studentіv, aspіrantіv, doktorantіv vіdpovіdnogo perelіku osіb. Away ruh Osobowa warehouse studentіv, aspіrantіv, doktorantіv takozh zdіysnyuєtsya vіdpovіdno to nakazіv kerіvnika The Teaching chi Naukova mortgage.

Funktsії s oblіku rezultatіv ekzamenatsіynoї sesії very hard on the Dean's office of The Teaching zakladіv. Zaznachenі strukturnі pіdrozdіli akumulyuyut іnformatsіyu schodo otsіnok, otrimanih students pid hour ekzamenatsіynoї sesії for dermal The Teaching subject from viglyadі vіdomostey on zdachi іspitіv that zalіkіv. Dean's office povinnі organіzuvati robot so rank, Abi vprodovzh dvoh dnіv pіslya zakіnchennya ekzamenatsіynoї sesії pіdgotuvati materіali for peredachі. For tsogo potrіbno chіtko vstanoviti termіn zdachі vikladachami vіdomostey on іspit chi zalіk.

Pіslya obrobki Informácie th uzagalnennya її in viglyadі vіdomostey rezultatіv ekzamenatsіynoї sesії (s viznachennyam serednogo ball) on the Dean's office GROUP The Teaching peredayut zaznachenі nakopichuvalnі documents for virіshennya power priznachennya chi pozbavlennya stipendіy to stipendіalnoї komіsії. Stipendіalna front fee formuєtsya instructions to the rector in skladі:

• kerіvnika install;
• dekanіv (zavіduvachіv vіddіlen);
• predstavnikіv profspіlkovoї organіzatsії;
• Accounting rozrahunkovogo sector (groupies rozrahunkіv Zi stipendіatami).

Front fee pіslya rozglyadu dokumentіv schodo priznachennya stipendіy formuє reєstr uchnіv, studentіv, kursantіv Yakimov priznachaєtsya stipendіya. Vіn zatverdzhuєtsya instructions to kerіvnika The Teaching mortgage. Zaznacheny package dokumentіv peredaєtsya to rozrahunkovogo vіddіlu buhgalterії for narahuvannya stipendії. Stipendії doctoral i aspіrantam priznachayutsya instructions to the rector, the director of the filed naukovoї Chastain.

Organіzatsіya oblіku narahuvannya stipendіy that rozrahunkіv for her zdіysnyuєtsya for schemes to schemes analogіchnoyu organіzatsії oblіku narahuvannya zarobіtnoї pay for that rozrahunkіv nіy and to zupinimos deprivation on the main points that osoblivo.

Narahuvannya stipendії zdіysnyuєtsya for vischevkazanimi documents SSMSC in vstanovlenі termіni, vіdpovіdno to grafіka Ruhu nosіїv oblіkovoї Informácie nadhodyat to buhgalterії. Accountant rozrahunkovogo sector zdіysnyuє rozrahunok stipendії skladannyam rozrahunkovih rozrahunkovo ​​chi-platіzhnih dokumentіv for GROUP. Viplati studentskih stipendіy on praktitsі zdіysnyuyutsya EYAD ways:

• The Teaching through Kasu mortgage;
• Set the jar through upovnovazhenі (platіzhnoyu kartka).

Otrimannya koshtіv through Kasu place the zdіysnyuєtsya Osobowa in order that through fіnansovih elders at tsomu other varіant Je bіlsh ratsіonalnim, oskіlki daє zmogu іstotno skorotiti vitrati robochem hour. Zaslugovuє takozh uwagi on establishing chіtkogo hour termіnu vidachі stipendіy. Nagadaєmo scho otrimannya stipendіy fіnansovim old age vіdbuvaєtsya for dovіrenіstyu groupies, groupies yak skladaєtsya students on semester vіdpovіdny i zavіryaєtsya dean of the faculty. Upovnovazhena person groupies Got Booty poіnformovana about stupіn that mіru vіdpovіdalnostі that order zdіysnennya rozrahunkovo-platіzhnih operatsіy. For zaznachenim document fіnansovy elder otrimuє platіzhnі document about otrimannya yakih vіn robit vіdmіtku in zhurnalі reєstratsії Vidanov rozrahunkovo-platіzhnih dokumentіv i sum up koshtіv viplati. Pіslya vidachі sum stipendії, decorated dokumentіv predstavnik groupies peredaє rozrahunkovo-platіzhnu the documentation s zalishkom koshtіv set up to rozrahunkovogo sector.

table 7.1

Organіzatsіya oblіkovih nomenclatures for napryamkom "Obl_k stipendіy rozrahunkіv that for her"

Zakіnchennya Table. 7.1

Nosіyami Informácie schodo oblіku stipendіy vistupayut:

• rozrahunkovo-platіzhna vіdomіst f. P-49;
• rozrahunkova vіdomіst f. P-50;
• platіzhna vіdomіst f. P-53;
• kartka Osobowa rahunkіv stipendіatіv (f-347 st.);
• memorіalny order number 5.

Oskіlki bіlshostі s perelіchenih reєstrіv Bula Nada feature in punktі 7.4 zvernіmo uwagi on kartka Osobowa rahunkіv stipendіata.

Zaznacheny reєstr analіtichnogo oblіku vіdkrivaєtsya buhgalterії in the whole termіn navchannya studentіv. Іnformatsіya fіksuєtsya in rozrіzі these characteristics:

• prіzvische, іm'ya at batkovі;
• Digital student code;
• zarahuvannya date;
• vіdrahuvannya date;
• Room platіzhnoї vіdomostі;
• suma priznachenoї stipendії (robitsya recording time on a semester);
• utriman scrip;
• scrip to viplati.

Entries kartka making schomіsyachno. Kartka Osobowa rahunkіv povinnі zberіgatis buhgalterії to place the file cabinets in spetsіalnih for faculties GROUP i.

Organіzatsіya oblіkovih nomenclatures for napryamkom "Obl_k stipendіy" filed in tablitsі 7.1. INSHI napryamki organіzatsії tehnologії oblіkovogo processes for danoyu yogo warehouses realіzuyutsya vіdpovіdno to vstanovlenoї єdinoї techniques (breather. 3).

Kontrolnі power

• Organіzatsіya Osobowa pratsіvnikіv warehouse.
• Organіzatsіya Pervin oblіku robochem hour that virobіtku.
• Visvіtliti order prisvoєnnya Personnel nomerіv.
• System reєstratsії vihodu on robochem Location is the yogo zalishennya.
• Sutnіst organіzatsії synthetical i analіtichnogo oblіku Pay pratsі that vіdpovіdnih rozrahunkіv in buhgalterії.
• Oblіkovі nomenclature for napryamkom "Obl_k virobіtku that zarobіtnoї pay".
• Package nosіїv oblіkovoї Informácie schodo oblіku zarobіtnoї pay.
• Warehouse oblіkovih nomenclatures for napryamkom "Obl_k stipendіy".
• Nosіїv package Warehouse oblіkovoї Informácie schodo oblіku stipendіy.