home Accounting, auditing books Buhgaltersky Obl_k in the Budget Set - Geauga RT

Buhgaltersky Obl_k in the Budget Set - Geauga RT

1.4. Form buhgalterskogo oblіku

Buhgaltersky Obl_k in the Budget to establish leads the Pevnyi form, scho ohoplyuє regіstrіv oblіku system, the order i sposіb reєstratsії that uzagalnennya Informácie. Zgіdno s by Law of Ukraine "On the one buhgaltersky Obl_k fіnansovu zvіtnіst in Ukraine» od 16.07.99 (Dali - Law about buhgaltersky Obl_k) has established itself obiraє form buhgalterskogo oblіku s urahuvannyam Especially svoєї dіyalnostі that tehnologії obroblennya oblіkovih danih.

The main forms of buhgalterskogo oblіku in the budget to establish Je form of "Journal-Golovna" - rіznovid i sproscheny varіant memorіalno-ordernoї form. Shape "magazine-Golovna" rozrobleno Reigning Treasury of Ukraine on osnovі memorіalno-ordernoї FORMS buhgalterskogo oblіku, yak zastosovuvalas in budgetary install ranіshe, s urahuvannyam vimog sogodennya. Tsya form zastosovuєtsya in tsentralіzovanih buhgalterіyah, SSMSC obslugovuyut place the osvіti, receptionists Health Protection, Culture, at universities, vocational schools, agencies that zakonodavchoї vikonavchoї Vladi, doslіdnih іnstitutah toscho. Scheme pobudovi oblіku the shape of the "Journal-Golovna" imposed on rice. 1.6.

Fig. 1.6. Driving pobudovi form of "log-Golovna"

Shape "magazine-Golovna" ґruntuєtsya on a wide zastosuvannі Sistemi mіsyachnih nakopichuvalnih vіdomostey - memorіalnih orderіv. Іnstruktsієyu proforma memorіalnih orderіv SET budgetary procedure that їh skladannya, zatverdzhenoyu mandates Sovereign Treasury of Ukraine od 7.27.00 number 68 (Dali - Іnstruktsіya number 68) peredbacheno 15 memorіalnih orderіv, zmіst i CONDUCT OF BUSINESS yakih rozglyadatimetsya in vіdpovіdnih topics. Cutaneous memorіalny order (MO) Got i priznacheny postіyny number vіdobrazhennya Pevnyi operatsіy s one chi GROUP vzaєmozv'yazanih rahunkіv / subrahunkіv (tab. 1.3).

table 1.3

PERELІK the I PRIZNACHENNYA MEMORІALNIH ORDERІV

Zastosuvannya memorіalnih orderіv for Grupo vzaєmozv'yazanih subrahunkіv robit recording bіlsh naochnimi, spriyaє skorochennyu oblіkovoї robots. Zavdyaki tsomu zagalna Quantity memorіalnih orderіv uniquely Mensch for Quantity is synthetic rahunkіv, peredbachenih rahunkіv Plan. Yak vinyatok to rahunka 232 "Products harchuvannya" peredbacheno two memorіalnі orders.

Entries memorіalnі orders (osnovnі regіstri) zdіysnyuyutsya bezposeredno on pіdstavі nalezhnim rank decorated vipravdalnih dokumentіv in mіru їh nadhodzhennya that opratsyuvannya. In razі znachnoї kіlkostі odnorіdnih dokumentіv for operatsіyami їhnі danі poperedno grupuyut in dopomіzhnih vіdomostyah, mіsyachnі pіdsumki yakih potіm transferring from vіdpovіdnі memorіalnі orders. Operatsії, SSMSC not potrіbno nakopichuvati protyagom mіsyatsya abo SSMSC fіksuyutsya in memorіalnih orders number 1-15, reєstruyutsya in memorіalnih orders f. Number 274 (the budget). So oformlyaєtsya, napriklad, narahuvannya instal lment aktivіv non-negotiable. Memorіalnі orders f. Number 274 zastosovuyutsya takozh to install s slim obsyagom zdіysnyuvanih operatsіy.

Regіstrom synthetical oblіku the shape of the "Journal-Golovna" (number 68 in Іnstruktsії NAME FORMS Absent) Je book "Magazine-Golovna", yak th gave formі titles. Obl_k in knizі "Journal-Golovna" leads Yak rule, subrahunkami. For rіshennyam head accountant Won Mauger fought over rahunkami is synthetic. Procedure vіdkrittya books zapisіv in neї, zvіrki oborotіv i zalishkіv rozglyadavsya in kursі "Buhgaltersky Obl_k".

Rozroblenі Reigning Treasury oblіkovі regіstri nadayut formі "Journal-Golovna" low perevag i Especially, zavdyaki Yakima її mozhna zastosovuvati in the budget to install, scho toil rіzny obsyag gospodarskih operatsіy i rіven tehnologії їh obroblennya. Tse takі osoblivostі:

1. Memorіalnі orders number 1-15 zastosovuyutsya in razі yak manually, so i avtomatizovanogo Keeping buhgalterskogo oblіku (napriklad, memorіalny warrant number 1. Nakopichuvalna vіdomіst for kasovimi operatsіyami - f number 380 (budget) i f number 380 -. Auth. (. budget)).

2. Analіtichny Obl_k organіzuєtsya:

• vikoristannyam pozitsіynogo method of zapisіv in okremih memorіalnih orders (orders memorіalnі number 4, 6, 7, 8);
• Keeping types regіstrіv analіtichnogo oblіku (books i kartok kіlkіsno-sums oblіku, kasovoї books іnventarnih kartok toscho);
• vikoristannyam spetsіalіzovanih regіstrіv, priznachenih for budget setup. W tsієyu metoyu Reigning Treasury of Ukraine rozrobleno zatverdzheno 6 th forms kartok i books analіtichnogo oblіku budgetary SET is the order їh skladannya (Mandate Sovereign Treasury of Ukraine od 06.10.2000 number 100).

3. oblіkovih regіstrah synthetical th analіtichnogo oblіku zabezpechuєtsya rozdіlny Obl_k penny koshtіv, dohodіv i vidatkіv zagalnogo i spetsіalnogo fondіv scho Yea printsipovim for budget setup.

4. Suvorov reglamentatsіya oblіkovih zapisіv zdіysnyuєtsya on rіvnі not tіlki synthetical oblіku (synthetical rahunkіv subrahunkіv i), and the second analіtichnogo scho nadaє formі "Journal-Golovna" perevag journal-ordernoї form.

5. Pristosovanіst okremih regіstrіv synthetical th analіtichnogo oblіku to vimog zvіtnostі.

6. Urahovuyutsya vimogi mіzhnarodnih standartіv schodo rozdіlnogo oblіku rozrahunkіv s іnshimi debіtorami i creditors. W tsієyu metoyu zamіst memorіalnogo order number 6 's Rozrahunki іnshimi debіtorami i creditors' peredbacheno memorіalnі two orders: № 4 "Nakopichuvalna vіdomіst for rozrahunkami s іnshimi debіtorami" i number 6 "Nakopichuvalna vіdomіst for rozrahunkami іnshimi s creditors."