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Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

Rozdіl ІІІ.OBLІK PІDPRIЄMSTVAH FOR TRANSPORT

3.1. Osoblivostі virobnichoї dіyalnostі of companies that transport to the company profile їh vpliv buhgalterskogo oblіku

In buhgalterskomu oblіku on pіdpriєmstvah Transport vіdobrazhaєtsya virobnicho-fіnansova dіyalnіst, nayavnіst i ruh zasobіv Jerel їh utvorennya, potochnі operatsії s transportuvannya vantazhіv transported pasazhirіv. Buhgaltersky Obl_k the transportation of pіdpriєmstvah Got Especially number.

1. Osoblivіstyu oblіku in the transport pіdpriєmstvah Je nayavnіst velikoї pitomoї crowbars in major zasobah Rukh Warehouse - Transport, navantazhuvalno-rozvantazhuvalnih machines and takozh neobhіdnіst postіynogo oblіku i Control їh tehnіchnogo camp, neobhіdnostі zamіni okremih vuzlіv, parts, repair їh.

2. Oblіkovuyut spetsifіchnі Stock: palivno-mastilnі materіali (PMM), Shiney, zapasnі Chastain th aggregates that vitrati, pov'yazanі s їh zberіgannyam. In zavdannya oblіku go retelne Keeping not tіlki is synthetic and the second analіtichnogo oblіku for cutaneous TMC mind. Napriklad: 20 rakhunok "Virobnichі reserves" Got subrahunok (rakhunok 2nd order) 207 "Zapasnі Chastain" to yakogo dotsіlno vіdkriti subrahunki 3rd rіvnya:

• 2071 - "zapasnі Chastain, pridatnі to ekspluatatsії" - to danogo subrahunka vіdkriti takі subrahunki: 20711 "Zapasnі Chastain, pridatnі to ekspluatatsії - novі" 20712 "Zapasnі Chastain, pridatnі to ekspluatatsії, scho boule in ekspluatatsії";

• 2072 - "zapasnі Chastain, scho potrebuyut repair";

• 20731 - "units on skladі";

• 20732 - "units in ekspluatatsії".

Napriklad: 20Z subrahunok "Fuel type", to yakogo dotsіlno vіdkriti subrahunki W th rіvnya:

"2031 -" Diesel pal "(of sorts);

"2032 -" Gasoline "(for stamps);

"2033 -" mastilnі materіali "(for the species);

"2034 -" rіdini ".

3. oblіku vitrat gospodarskimi operatsіyami for the agriculture of companies priznacheno rakhunok 2Z "Virobnitstvo". On the ATP to tsogo subrahunka dotsіlno vіdkrivati ​​takі subrahunki:

"Transportuvannya vantazhіv;

"Pasazhirіv transported;

"Freight ekspeditsіynі vitrati;

"INSHI Vidi dіyalnostі.

4. Osoblivіstyu oblіku Je vіdsutnіst UNFINISHED virobnitstva, OOO All vitrati vіdnosyat on sobіvartіst realіzovanih poslug.

5. protsesі dіyalnostі oblіkovuyut osoblivі gospodarskі operatsії:

"Ekspluatatsіynі (transported pasazhirіv, vantazhіv);

»Garage, hangar obslugovuvannya;

"Vitrati, pov'yazanі s obslugovuvannyam that zberіgannyam Rukh warehouse;

"Tehnіchne obslugovuvannya that refurbishment Transportation zasobіv, prichepіv, agregatіv;

"Freight ekspeditsіynі vitrati;

"Freight ekspluatatsіyne obslugovuvannya of companies i population;

"Passing zavantazhennya transport;

"Peregіn new Rukh warehouse;

"Utrimannya that ekspluatatsіya transport agency, stantsіy tehnіchnogo obslugovuvannya (SRT), avtovokzalіv, depot.

6. Osoblivіstyu oblіku on ATP Je nayavnіst subrahunkіv to rahunka KB, scho vіdkrivayutsya in troh rozrіzah:

"Rozrahunki s postachalnikami for acceptance that іnshimi rozrahunkovimi documents Pay lines yakih not occur;

"Rozrahunki s postachalnikami for unpaid termіn rozrahunkovimi documents;

"Rozrahunki s postachalnikami for nevіdvantazhenimi supplies.