home Accounting, auditing books Teorіya buhgalterskogo oblіku - Vasyuta Berkut-OI

Teorіya buhgalterskogo oblіku - Vasyuta Berkut-OI

4.4. Oborotnі vіdomostі

For uzagalnennya gospodarskih operatsіy, vіdobrazhenih on rahunkah, s metoyu otrimannya information The zmіni resursіv pіdpriєmstva that Jerel їh formuvannya and takozh for perevіrki pravilnostі oblіkovih zapisіv i skladannya zvіtnostі potrіbno uzagalnyuvati danі stream buhgalterskogo oblіku for zvіtny perіod. For tsogo skladayut oborotnі vіdomostі.

Werewolves vіdomіst - sposіb uzagalnennya oborotіv i zalishkіv rahunkіv for zvіtny perіod and takozh zasіb zv'yazku mіzh balance i rahunkami. Werewolves vіdomіst skladayut for that is synthetic analіtichnimi rahunkami.

The werewolf vіdomostyah vіdobrazhayut turnover for debit i rahunkіv credit and takozh zalishki on the cob i kіnets zvіtnogo mіsyatsya.

Oznayomimosya peredusіm z Budova, order skladannya i priznachennyam oborotnoї vіdomostі for rahunkami is synthetic. Buduyut Taku vіdomіst in viglyadі bagatografnoї tablitsі have pershіy grafі yakoї zapisuyut titles rahunkіv, and in the following - debetovі that kreditovі zalishki on rahunkah on the cob mіsyatsya, turnover for the debit that credit cutaneous rahunka for mіsyats and takozh zalishki on rahunkah on Pershe number of the following for zvіtnim mіsyatsya. In kіntsі oborotnoї vіdomostі for dermal s Count pіdbivayut pіdsumki.

Sklademo werewolf vіdomіst for rahunkami synthetical oblіku (tab. 4.1).

table 4.1

Werewolves vіdomіst for synthetical rahunkami UAH.

Yak bachimo, werewolves vіdomіst uzagalnyuє danі stream is synthetic oblіku, dayuchi Institution іnformatsіyu about zmіni gospodarskih zasobіv i їh Jerel for zvіtny mіsyats and takozh nayavnіst їh on the cob i kіnets mіsyatsya.

Werewolves vіdomіst for synthetical rahunkami Got bike control values ​​for perevіrki pravilnostі th povnoti oblіkovih zapisіv on rahunkah, yak gruntuєtsya on oderzhannі in nіy troh pairs rіvnih mіzh pіdsumkіv him: for i debit credit rahunkіv mіsyatsya on the cob; i for debit credit rahunkіv for mіsyats; zalishkіv for debit credit i rahunkіv on kіnets mіsyatsya.

Rіvnіst pіdsumkіv i Debit Credit zalishkіv on rahunkah on the cob mіsyatsya zumovlena rіvnіstyu pіdsumkіv asset that pasiv balance, yaky Je pіdstavoyu to record Pochatkova zalishkіv on Active Passive rahunkah i.

Rіvnіst pіdsumkіv oborotіv for debit credit i rahunkіv zumovlena podvіynim recording operatsіy, zgіdno s Yakima cutaneous operatsіya in odnakovіy sumі zapisuєtsya for debit credit i rіznih rahunkіv.

Thirdly rіvnіst (pіdsumkіv zalishkіv for debit credit i rahunkіv on kіnets mіsyatsya) zumovlena EYAD poperednіmi rіvnostyami: Yakscho pochatkovі zalishki on rahunkah sumi oborotіv odnakovі, then d i zalishki Active Passive rahunkіv on kіnets mіsyatsya in pіdsumku povinnі Buti odnakovimi.

Torn down Tsikh rіvnostey svіdchit about pomilki, dopuschenі in oblіkovih Recordings pid hour skladannya oborotnoї vіdomostі.

For Relief oborotnoї vіdomostі for synthetical rahunkami mozhna viyavlyati pomilki in oblіkovih records zumovlenі torn down rules podvіynogo records, if scrip operatsії recorded for debit one rahunka, ale missing for a loan іnshogo (abo navpaki) abo if for debit one rahunka operatsіya recorded in odnіy sumі and another for a loan - in іnshіy. In tsomu razі bude Porush rіvnіst pіdsumkіv oborotіv for mіsyats for debit credit i rahunkіv in oborotnіy vіdomostі and takozh rіvnіst zalishkіv to them on the following dates zvіtnu.

Yakscho Well gospodarska operatsіya recorded on rakhunok have nepravilnіy korespondentsії abo in nepravilnіy, ale odnakovіy sumі chi Bula zovsіm missed abo, navpaki, written dvіchі, tobto if pomilka vihodit for mezhі torn down rules podvіynogo records, not werewolves vіdomіst zabezpechuє її viyavlennya. Takі pomilki viyavlyayut іnshimi ways. Zokrema, povnotu oblіkovih zapisіv on synthetical rahunkah perevіryayut porіvnyannyam; pіdsumkіv i Debit Credit oborotіv in oborotnіy vіdomostі that s pіdsumkom reєstratsіynogo magazine, de hronologіchnomu in order zareєstrovanі gospodarskі operatsії, zdіysnenі for zvіtny mіsyats. In razі correctly oblіkovih zapisіv on rahunkah pіdsumok reєstratsіynogo magazine (hronologіchny Obl_k) Got dorіvnyuvati pіdsumkam oborotіv for debit i rahunkіv credit in oborotnіy vіdomostі (systematically Obl_k). Pomilki, zumovlenі torn down vstanovlenoї korespondentsії rahunkіv, viyavlyayut for Relief Pervin dokumentіv, scho boule pіdstavoyu for skladannya wiring buhgalterskoї, zapisanoї on rahunkah.

Werewolves vіdomіst for synthetical rahunkami vikoristovuyut for skladannya buhgalterskogo balance on the following dates zvіtnu (Pershe at the following numbers for zvіtnim mіsyatsya). Pіdsumkovі zalishki on rahunkah oborotnoї vіdomostі pokazuyut nayavnіst i rozmіschennya gospodarskih zasobіv (debetovі zalishki) and takozh dzherela їh formuvannya (kreditovі zalishki). Tsі zalishki rahunkіv transferring from balance Where Money Does rahunki scho toil debetovі zalishki, zapisuyut in assets, and Ti, scho toil kreditovі zalishki - in pasiv balance.

Prote slіd zauvazhiti scho skladannya balance - not mehanіchne transferred to the balance sheet zalishkіv rahunkіv induced in oborotnіy vіdomostі. Werewolves vіdomіst mіstit tіlki poperednі pokazniki about nayavnі gospodarskі resources that їh dzherela zvіtnu to date. Viznachenі in nіy zalishki perevіryayut i utochnyuyut before skladannyam balance. Tom the werewolf vіdomіst for synthetical rahunkami nazivayut slit perevіrochnim balance. Її pokazniki vikoristovuyut takozh for analіzu th otsіnki zagalnih Change log gospodarskih resursіv that їh Jerel.

So, s navedenoї oborotnoї vіdomostі (. Divas Table 4.1.) Viplivaє scho gospodarskі zasobi for zvіtny mіsyats zbіlshilisya to 172,000 UAH (1024000 - 852000), zokrema for rakhunok zbіlshennya mainly zasobіv - to 78,000 USD (790000 - 712000), materіalnih zapasіv - to 44000 USD (80000 - 36000), the costs have virobnitstvo - 100,000 USD (104,000 - 4000); zalishok penny koshtіv in kasі takozh zbіlshivsya to 28,000 UAH (30,000 - 2000) for rakhunok їh zmenshennya on rozrahunkovomu rahunku in a jar on 78000 USD (98000 - 20000). Zmіni in gospodarskih zasobah zooms zmіni minutes from Jerel їh formuvannya: statutory fund zbіlshivsya at 78,000 USD (895,000 - 817,000) and zaborgovanіst postachalnikam - to 99,000 USD (114,000 - 15,000) for zmenshennya zaborgovanostі Bank for loans for 5000 UAH (20000 - 15000) .

Otzhe, werewolves vіdomіst for synthetical rahunkami Je way uzagalnennya danih stream buhgalterskogo oblіku s metoyu perevіrki povnoti that pravilnostі oblіkovih zapisіv i skladannya balance and takozh otrimannya uzagalnenoї information The nayavnіst i zmіni gospodarskih resursіv i Jerel їh formuvannya, neobhіdnoї for upravlіnnya dіyalnіstyu Gospodarstwa.

Krіm werewolf vіdomostey for rahunkami synthetical oblіku on pіdpriєmstvah skladayut takozh oborotnі vіdomostі for analіtichnimi rahunkami. Tehnіka їh skladannya taka itself, yak i for working vіdomostey for rahunkami is synthetic. Vіdmіnnіst polyagaє deprivation in the fact scho for synthetical rahunkami schomіsyachno skladayut a werewolf vіdomіst and for analіtichnimi - for cutaneous GROUP rahunkіv scho lead to vіdpovіdnogo rahunka is synthetic.

Oborotnі vіdomostі for analіtichnimi rahunkami for zmіstom mozhut rіznitisya scho Especially zumovleno oblіkovuvanih on rahunkah ob'єktіv. So, analіtichny Obl_k inventory materіalnih tsіnnostey lead yak in natural, since i have vimіrniku penny, to a werewolf for vіdomostyah analіtichnimi rahunkami such tsіnnostey peredbachenі graph for recording їh kіlkostі, tsіni th vartostі. For Pochatkova that pіdsumkovogo zalishkіv a werewolf vіdomostyah for such rahunkami vіdvodyat tіlki one box, more credit on zalishku materіalnih rahunkah not Mauger Buti.

Analіtichny Obl_k rozrahunkіv i Jerel zasobіv lead tіlki in virazhennі penny, to a werewolf vіdomostyah for such rahunkami peredbachenі grafi deprivation for trumpery vimіrnika.

On vіdmіnu od oborotnoї vіdomostі for synthetical rahunkami oborotnі vіdomostі for rahunkami analіtichnogo oblіku not toil troh pairs odnakovih pіdsumkіv. Poyasnyuєtsya Tse note scho cutaneous werewolf vіdomіst for rahunkami analіtichnogo oblіku skladayut tіlki for one is synthetic rahunkom.

In oborotnіy vіdomostі for analіtichnimi rahunkami pochatkovі th pіdsumkovі zalishki fallow od of yakimi Je rahunki - Active Passive chi, chi Je debit credit. Oskіlki recording is synthetic i analіtichnih rahunkah roblyat parallel to the one i pіdstavі quiet dokumentіv themselves, in razі correctly oblіkovih zapisіv pіdsumki oborotіv i zalishkіv in oborotnіy vіdomostі for analіtichnimi rahunkami toil dorіvnyuvati Sumy oborotіv i zalishku vіdpovіdnogo rahunka is synthetic. Torn down tsієї rіvnostі svіdchit about nayavnіst pomilok in oblіkovih records.

Rozglyanemo Budova oborotnoї vіdomostі for analіtichnimi rahunkami to synthetical rahunka "Materіali" (tab. 4.2).

table 4.2

Werewolves vіdomіst for analіtichnimi rahunkami to synthetical rahunka "Materіali" for sіchen 2000 r.

Pokazniki oborotnoї vіdomostі for rahunkami analіtichnogo oblіku svіdchat about ruh (nadhodzhennya, vitratu) i zalishki materіalnih tsіnnostey cutaneous form. Pіdsumki oborotnoї vіdomostі for tsієyu GROUP analіtichnih rahunkіv porіvnyuyut s turnover th zalishkami synthetical rahunka "Materіali". Torn down rіvnostі pіdsumkіv for synthetical rahunkom i vіdkritimi to Demba analіtichnimi rahunkami in oborotnіy vіdomostі svіdchit about nayavnіst such pomilok:

• operatsіyu vіdobrazheno on synthetical rahunku, ale missing in analіtichnomu oblіku (abo navpaki);

• on synthetical rahunku for gospodarskoyu operatsієyu written a scrip, and analіtichnih rahunkah - іnshu. Prote Yakscho operatsіyu vіdobrazheno not quiet analіtichnih rahunkah, while grupі synthetical rahunka scho їh ob'єdnuє then pomilku not mozhna viyaviti zaznachenim ranіshe way. Rіvnіst pіdsumkіv rahunkіv analіtichnogo oblіku that vіdpovіdnogo їm synthetical rahunka in tsomu not razі porushuєtsya. Takі pomilki viyavlyayut in protsesі stream oblіku (napriklad, if at materіalnomu rahunku z'yavlyaєtsya credit balances yakogo not Mauger Buti) for Relief dokumentіv, scho boule pіdstavoyu for zapisіv іnventarizatsії.

Otzhe, pіdsumki oborotіv i zalishkіv for analіtichnimi rahunkami toil dorіvnyuvati turnover of debit i credit and takozh zalishku synthetical rahunka, yaky їh ob'єdnuє.

Oborotnі vіdomostі for analіtichnimi rahunkami vikoristovuyut takozh for obsession detalnoї information The ruh i zalishki okremih vidіv zasobіv that їh Jerel, neobhіdnoї to control the first operational kerіvnitstva. Proanalіzuvavshi qiu іnformatsіyu can vstanoviti, skіlki that yakih sama materіalnih tsіnnostey nadіyshlo in Gospodarstwa, skіlki їh vikoristano, chi vіdpovіdayut їh zalishki vstanovlenim required reserves, in Money Does stanі perebuvayut rozrahunki s okremimi debіtorami that creditors toscho. On pіdstavі oderzhanoї Informácie priymayut upravlіnskі rіshennya, spryamovanі on usunennya nedolіkіv, polіpshennya pіdpriєmstva robots.

Otzhe, oborotnі vіdomostі for analіtichnimi rahunkami Je way uzagalnennya danih analіtichnogo oblіku s metoyu perevіrki pravilnostі oblіkovih zapisіv i obsession Informácie, neobhіdnoї for operational upravlіnnya.

For znachnoї kіlkostі inventory materіalnih tsіnnostey dotsіlnіshe skladati saldovі vіdomostі. Pong on vіdkrivayutsya Year i for cutaneous views tsіnnostey mіstyat danі (in natural penny vimіrnikah i) pro їh zalishki on Pershe number mіsyatsya skin. Pokazniki oborotіv vіdsutnі Well, i Tse uniquely sproschuє їh skladannya. Control over pravilnіstyu oblіkovih zapisіv at tsomu not pogіrshuєtsya, more natural zvіryannya i vartіsnih zalishkіv on rahunkah daє takі samі result, scho th zvіryannya pokaznikіv vіdomostey werewolf. Form saldovoї vіdomostі imposed in the Table. 4.3.

table 4.3

Vіdomіst trial balance for analіtichnimi rahunkami to synthetical rahunka "Materіali"

Saldovі vіdomostі widely vikoristovuyut when operational buhgalterskomu (cash) metodі oblіku inventory materіalnih tsіnnostey.

For okremih forms buhgalterskogo oblіku (napriklad, journal-ordernoї) poshiryuєtsya Taqiy order oblіku, if Absent require skladati oborotnі vіdomostі for analіtichnimi rahunkami. Tse dosyagaєtsya sumіschennyam pіdsumkіv the low rahunkіv that is synthetic analіtichnogo oblіku in one reєstrі scho daє zmogu mother OAO All neobhіdnі pokazniki odnochasno. Pokazniki perevіryayut bezposeredno pid hour pіdbittya pіdsumkіv in oblіkovomu reєstrі for zvіtny mіsyats. Zavdyaki tsomu Economii hour to conduct oblіku, pіdvischuєtsya dostovіrnіst pokaznikіv.

Kontrolnі power

1. chomu polyagaє sutnіst podvіynogo records?

2. Shcho Takeo buhgalterska wiring?

3. Navedіt butt prostoї that skladnoї buhgalterskih postings.

4. Jake values ​​Got podvіyne vіdobrazhennya gospodarskih operatsіy on rahunkah buhgalterskogo oblіku?

5. The method vipravlennya pomilok in buhgalterskomu oblіku.

6. Shcho Takeo rahunki of I order?

7. Shcho Takeo analіtichnі rahunki?

8. Yak vzaєmopov'yazanі rahunki I, II, III is the poryadkіv?

9. Shcho Takeo vіdomіst werewolves?