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Plan of accounting in the accounting area
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Plan of accounting in the accounting area
Рахунок 38 "Резерв сумнівних боргів"
On rahunku 38 "Reserve sumnovnyh borgiv" is led by a reserve for a joint debitorcoyu zaborgovistyu, schodo yakoy є risik unbeliever.
The main vimogi prior to the vindication is that the reserve is summarized in the Provisional (standard) accounting area 10 "Debtorska zaborgovannist" dated 8 October 1999 N 237.
For the loan rahunku 38 "Reserve sumnovnyh borgiv" vіdobrazhaєtsya strenenya reserve sumnіvnih borgіv u korrespondenttsії z rakhunkami oblіk vitrat, for debit - written off sumnіvії zaborgovаnіі in korepotentsіїї з рахунками іміку дебіторської заборгоціні під змінняня нічнія звітнії укрінції з інформації з з рахунком обліку доходів.
Analitic region for rahunku 38 "Reserve sumnivnyh borgiv" is conducted in the retail borzhnyiv chi for the lines nepogashennya debirtsyko zaborgovanosti.
Рахунок 38 "Reserve sumnіvnih borgіv" кореспондує
For a debit with a loan: |
For a loan with a debit card: |
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36 |
"Rozrawnki with purchases that zamovnikami" |
84 |
"Інші операційні витрати" |
93 |
"Vithrati on the Zbut" |
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71 |
"Інший операційний дохід" |
94 |
"Інші витрати операційної діяльності" |
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