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Buhgaltersky Obl_k - Lovіnska LG

TOPIC 5. OBLІKOVІ REGІSTRI that form BUHGALTERSKOGO OBLІKU

5.1. Ponyattya oblіkovih regіstrіv that їh klasifіkatsіya

Pіdstavoyu for buhgalterskogo oblіku gospodarskih operatsіy Je pervinnі document SSMSC fіksuyut Fakti zdіysnennya gospodarskih operatsіy.

Іnformatsіya scho mіstitsya in priynyatih to oblіku Pervin documents sistematizuєtsya on rahunkah buhgalterskogo oblіku in oblіkovih regіstrah.

Oblіkovі regіstri - tse nosії Informácie vstanovlenoї FORMS i zmіstu, priznachenі for reєstratsії, vіdobrazhennya, nakopichennya, grupuvannya th uzagalnennya gospodarskih operatsіy, decorated vіdpovіdnimi Pervin documents on rahunkah buhgalterskogo oblіku.

Entries gospodarskih operatsіy in regіstrah nazivayutsya oblіkovoyu reєstratsієyu.

For oblіku that reєstratsії gospodarskih operatsіy pіdpriєmstva zastosovuyut rіznomanіtnі for the form, zmіstom, vіdobrazhennya way i nagromadzhennya Informácie oblіkovі regіstri. Warehouse oblіkovih regіstrіv deposits od priynyatoї on pіdpriєmstvі FORMS buhgalterskogo oblіku.

In buhgalterskomu oblіku for zovnіshnіm viglyadom vikoristovuyut takі oblіkovі regіstri: book, magazine, vіdomostі, kartka, mashinogrami, okremі sheets.

For character zapisіv oblіkovі regіstri podіlyayut on hronologіchnі, sistematichnі that kombіnovanі.

Hronologіchnimi nazivayut takі oblіkovі regіstri in yakih recording zdі ysnyuyut in kalendarnіy poslіdovnostі vіdpovіdno until one zdіysnennya i decorated gospodarskoї operatsії (reєstratsіyny operatsіy magazine, book kasova toscho).

Sistematichnі oblіkovі regіstri priznachenі for vіdobrazhennya from viznachenіy poslіdovnostі s Pevnyi grupuvannyam odnorіdnih for ekonomіchnim zmіstom operatsіy on vіdpovіdnih synthetical i analіtichnih rahunkah (parent book kartka skladskogo oblіku that іn.).

Kombіnovanі - tse takі regіstri in yakih poєdnano hronologіchnі that sistematichnі record (log-book smut, the magazine-warrant vіdomostі toscho).

For obsyagom zmіstu oblіkovі regіstri podіlyayutsya on regіstri is synthetic, analіtichnogo oblіku that kombіnovanі.

There is synthetic regіstrah oblіku is played with Obl_k in uzagalnenomu viglyadі for synthetical rahunkami in penny vimіrniku, analіtichnogo - for analіtichnimi de іnformatsіyu podayut from natural, labor i vartіsnih vimіrnikah. Regіstrom synthetical oblіku Je Golovna book, magazine reєstratsіyny operatsіy to regіstrіv analіtichnogo oblіku nalezhat kartka books toscho. In kombіnovanih regіstrah that is synthetic analіtichny Obl_k poєdnuyutsya. Before kombіnovanih regіstrіv mozhna vіdnesti okremі Magazine-warrant vіdomostі, mashinogrami.

For svoєyu Budova (form) oblіkovі regіstri rozrіznyayutsya odnostoronnі, dvostoronnі, bagatografnі that shahovі.

In odnostoronnіh regіstrah UNL oblіkova іnformatsіya rozmіschena s odnієї side (yak usually pravoruch). Butt shaping can Buti usі tipovі kartka analіtichnogo oblіku.

Dvostoronnі regіstri skladayutsya s dvoh Chastain: lіva priznachena for oblіku debit zapisіv rights - for credit.

Until such regіstrіv nalezhit Golovna book.

In bagatografnih regіstrah one іz graph (naychastіshe debit) podіlena on kіlka graph for detalіzatsії zapisіv. Butt such regіstru Je kartka analіtichnogo oblіku vitrat virobnitstva in yakіy for debit rahunka "Virobnitstvo" rozshifrovuyutsya vitrati scho spisuyutsya s bagatoh іnshih rahunkіv.

Shahovі oblіkovі regіstri pobudovanі the principle shahovoї planks. Entries sumi gospodarskih operatsіy such regіstrah roblyat tіlki once in klіtintsі on peretinі stovpchika row tablitsі i scho credit oznachaє one rahunka that debit іnshogo. Such Budova uniquely skorochuє Quantity zapisіv, oskіlki podvіyny recording zdіysnyuєtsya one robochem Priya. Shakhov form Je characteristic Find our journal-ordernoї FORMS buhgalterskogo oblіku.

Klasifіkatsіya oblіkovih regіstrіv shown in Fig. 5.1.1.

Fig. 5.1.1. Klasifіkatsіya oblіkovih regіstrіv

Procedure oblіkovoї reєstratsії reglamentuєtsya Law of Ukraine "About buhgaltersky Obl_k i fіnansovu zvіtnіst in Ukraine», a documentary about the provisions in zabezpechennya zapisіv buhgalterskomu oblіku, Plan rahunkіv buhgalterskogo oblіku aktivіv, kapіtalu, zobov'yazan i gospodarskih operatsіy of companies that i organіzatsіy іnstruktsієyu about Yogo zastosuvannya.

In regіstrah that is synthetic analіtichnogo oblіku sistematizuєtsya іnformatsіya scho mіstitsya in priynyatih to oblіku Pervin documents. Danі analіtichnih rahunkіv povinnі Buti totozhnі vіdpovіdnim rahunkam synthetical oblіku on Pershe number mіsyatsya skin.

Oblіkovі regіstri povinnі Mother titles, perіod reєstratsії gospodarskih operatsіy, prіzvische i pіdpisi INSHI danі abo scho give zmogu іdentifіkuvati osіb, SSMSC take fate in їh skladannі.

Gospodarskі operatsії povinnі Buti vіdobrazhenі in oblіkovih regіstrah have to zvіtnomu perіodі Where Money Does stink boule zdіysnenі.

In razі skladannya that zberіgannya oblіkovih regіstrіv by car nosіyah Informácie pіdpriєmstvo zobov'yazane for rakhunok svіy vigotoviti їhnі kopії on paperovih nosіyah on vimogi іnshih uchasnikіv gospodarskih operatsіy and takozh pravoohoronnih organіv that vіdpovіdnih organіv in furrows їhnіh povnovazhen, peredbachenih laws.

Pіdpriєmstvo Obey vzhivati ​​vsіh neobhіdnih zahodіv for zapobіgannya nesanktsіonovanomu that nepomіtnomu vipravlennyu zapisіv at Pervin documents i regіstrah buhgalterskogo oblіku that zabezpechuvati їhnє nalezhne zberіgannya protyagom vstanovlenogo line.

Vіdpovіdalnіst for nesvoєchasne skladannya Pervin dokumentіv i oblіkovih regіstrіv nedostovіrnіst vіdobrazhenih that they have a special danih, SSMSC sklali that pіdpisali tsі documents.

Pervinnі document and that oblіkovі regіstri shaping can Buti viluchenі in pіdpriєmstva tіlki for rіshennyam vіdpovіdnih organіv, priynyatim in furrows їh povnovazhen. Posadov person pіdpriєmstva Got right in prisutnostі predstavnikіv organіv, SSMSC zdіysnyuyut viluchennya, znyati kopії dokumentіv scho viluchayut. Obov'yazkovim Je skladannya reєstru dokumentіv scho viluchayutsya, in order vstanovlenomu zakonodavstvom.