Organіzatsіya buhgalterskogo oblіku in the budget to install - Svіrko SV

ROZDІL 9 ORGANІZATSІYA OBLІKU penny KOSHTІV the I ROZRAHUNKІV

Osnovnі termіni i ponyattya: organіzatsіya oblіku penny koshtіv in kasі; organіzatsіya oblіku penny koshtіv on precisely that reєstratsіynih rahunkah; organіzatsіya oblіku rozrahunkіv іz debіtorami; organіzatsіya oblіku rozrahunkіv іz creditors.

9.1. Basics of Penny organіzatsії oblіku koshtіv i rozrahunkіv

Byudzhetnі establish at protsesі zdіysnennya gospodarskoї dіyalnostі zaluchayutsya in zagalnu system debіtorsko-kreditorskih rozrahunkіv, yak sklalasya ninі in vіtchiznyanіy ekonomіtsі zokrema that have svіtovіy ekonomіchnіy modelі in tsіlomu. Zaznachenі rozrahunki zdіysnyuyutsya EYAD methods: i bezgotіvkovim gotіvkovim. In protsesі Venue of gotіvkovih rozrahunkіv vіdbuvaєtsya zmіna aktivіv, zokrema in chastinі penny koshtіv install - quiet, scho perebuvayut on її Osobowa, reєstratsіynih rahunkah that precisely is the quiet, scho zberіgayutsya in kasі install. Otzhe, ob'єktami organіzatsії oblіku penny koshtіv i rozrahunkіv vistupayut:

  • Obl_k penny koshtіv in kasі install;
  • Obl_k penny koshtіv place the scho perebuvayut on rahunkah Treasury organs chi install bankіv;
  • Obl_k rozrahunkіv s debіtorami;
  • Obl_k rozrahunkіv s creditors.

Zagalnі osnovnі zavdannya organіzatsії oblіku penny koshtіv i rozrahunkіv takі:

  • formuvannya optimal mehanіzmu realіzatsії order zberezhennya penny koshtіv install;
  • stvorennya ratsіonalnogo regime debіtorsko-kreditorskih vіdnosin s Yurydychna i fіzichnimi personages;
  • rozrobka i vprovadzhennya modelі Ruhu іnformatsіynih potokіv for zaznachenimi directly applicable (i zovnіshnіh vnutrіshnіh) s metoyu of acceptance upravlіnskih rіshen.

Before field normativnoї bazi, scho regulyuє rozglyaduvanі oblіku eg, nalezhat:

  • The Law of Ukraine od 4.5.01 number 2346 "On platіzhnі system is the perekaz pennies in Ukraine»;
  • Holds Natsіonalnogo Bank of Ukraine 19.02.01 number od 72 "Pro zatverdzhennya position of about Keeping kasovih operatsіy in natsіonalnіy valyutі in Ukraine»;
  • Holds Pravlіnnya Natsіonalnogo bank od Ukraine 26.03.98 number 119 "On the Rules of zatverdzhennya vikoristannya gotіvkovoї іnozemnoї currency on teritorії Ukraine";
  • Holds Natsіonalnogo bank od Ukraine 18.12.98 number 527 "About zatverdzhennya Іnstruktsії about vіdkrittya rahunkіv banks that have natsіonalnіy іnozemnih currencies";
  • Holds NBU od 19.02.01 number 69 "Pro zatverdzhennya Іnstruktsії company profile Robot gotіvkovogo obіgu install bankіv Ukraine";
  • Decree of the President of Ukraine od 12.06.95 № 436/95 «About zastosuvannya PUNITIVE sanktsіy torn down rules for s regulyuvannya obіgu gotіvki";
  • Mandate Sovereign Treasury of Ukraine od 4/9/97 number 32 "Pro zatverdzhennya Іnstruktsії about vіdkrittya reєstratsіynih rahunkіv authorities Sovereign Treasury of Ukraine";
  • Holds Pravlіnnya Natsіonalnogo Bank of Ukraine od 29.3.01 number 135 "About zatverdzhennya Іnstruktsії about bezgotіvkovі rozrahunki in Ukraїnі in natsіonalnіy valyutі";
  • Mandate Sovereign Treasury of Ukraine 22.01.01 number od 3 "On the Procedure zatverdzhennya kasovogo vikonannya sovereign budget for vidatkami";
  • Mandate Sovereign Treasury of Ukraine od 08.10.01 number 140 "On the Procedure zatverdzhennya vikonannya sovereign budget for vidatkami of minds funktsіonuvannya vnutrіshnoї platіzhnoї system";
  • Mandate Sovereign Treasury of Ukraine od 06.30.01 number 134 "About gotіvkove obslugovuvannya komertsіynimi banks budgetary koshtіv";
  • Mandate Mіnіsterstva fіnansіv od Ukraine 09.13.98 number 59 "Pro zatverdzhennya Іnstruktsії about sluzhbovі vіdryadzhennya furrows in Ukraine that for a cordon";
  • Mandate Mіnіsterstva fіnansіv Ukraine, Head Upravlіnnya Sovereign Treasury of Ukraine od 10.12.99 number 114 "About zatverdzhennya Plan rahunkіv buhgalterskogo oblіku budgetary SET Plan is the Order zastosuvannya rahunkіv buhgalterskogo oblіku budgetary SET";
  • Mandate Sovereign Treasury of Ukraine od 10.04.2000 number 61 "Pro zatverdzhennya Іnstruktsії about korespondentsіyu subrahunkіv buhgalterskogo oblіku for vіdobrazhennya mainly gospodarskih operatsіy budgetary SET";
  • Mandate Mіnіsterstva Statistics of Ukraine od 15.2.96 number 51 "Pro zatverdzhennya model forms Pervin oblіku kasovih operatsіy";
  • Sovereign Treasury of Ukraine Sheet od 12.08.02 № 07-06 / 1401 / -7171 "About the order in vіdobrazhennya buhgalterskomu oblіku i zvіtnostі budgetary SET rozrahunkіv, holding zgіdno s Holds Kabіnetu Mіnіstrіv od Ukraine 11.07.02 number 961";
  • Mandate Mіnіsterstva fіnansіv Ukraine od 15.05.012 № 319 "On the Procedure zatverdzhennya prizupinennya budgetary asignuvan";
  • Mandate Sovereign Treasury of Ukraine od 19.10.2000 number 103 "On the Procedure zatverdzhennya oblіku zobov'yazan rozporyadnikіv koshtіv budget Sovereign Treasury bodies."