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The accounting region of the budgetary institutions - Joga R.T.

3.3. Облік операцій зіноземною in currency

Вищі навчальні заклади, митниці, лікарні та інші бюджетні set its own government operations can be carried out as well as in foreign currencies. The scheme of the basic operations with foreign currency is shown in Fig. 3.7.

The process of the operation of the operations in the same way that the vitality of the foreign currencies is determined by those institutions, that is, they are exaggerated for the rahunok koshtiv. The state budget is regulated by the Order of the Derivary Treasury of Ukraine dated July 24, 2001, No. 126. The document has the validity of the main terminology :

Іноземна валюта - це currency, відмінна від валюти звітності.

Currency звітності - це це грошова одниця України.

Currency exchange rates at the time of the first day of registration shall be validated against the currencies in the currency in the foreign currency with a charge at the currency exchange rate on the date of the operation date (date of invoicing, zobov'azan, vladnogo kapitalu, income and vitration).

The currency exchange rate is the rate of the grotesque Ukraine, up to the rustic odnitsy of the territory, the National Bank of Ukraine.

Курсова різниця - різниця, яка є наслідком відображення нової кількості odіnetі іноземної currency in the national currency of Ukraine for the most frequent exchange rates.

Monetary statts are the statutory balance sheets that are to be displayed in grotesque cases in cash, on rahunk in bank regulations, in the organs of the State Treasury, and so will the otors and chiots be collected from the financial sum of the groschen abnegot ekvіvalentiv.

Non-monetary statts - statutory balance, but vobodobazhyayut basics zasobi, materіali, that інші статті, які not to nalezhat to monetary.

For rozraunkіv in the foreign currency, the budgetary authority establishes the right to check the bank rates in foreign currencies. Nadhodzhennya currency to budgetary SET that organіzatsіy zdіysnyuєtsya in viglyadі tsіlovogo fіnansuvannya budget zmіtsnennya materіalno-tehnіchnoї bazi, pay nonresident nadanih poslug, vikonanih robіt vіdpovіdno to mіzhnarodnih program spіvrobіtnitstva, pay lіtsenzіy on vprovadzhennya vinahodіv, novіtnіh tehnologіy, pay for navchannya, stazhuvannya, lіkuvannya іnozemnih Gromadian.

Fig. 3.7. Scheme of operations in foreign currency

The procedure for entering into agreements with foreign currencies is to be regulated by the banks in accordance with the national and international currencies approved by the Decree of the National Bank of Ukraine dated December 18, 1998 No. 527 dated July 05, 2001 (NBU Statement No. 500).

For a view of the foreign currency, set up the following before the bank:

• I will apply for a visit, I will write to the accountant and the head accountant;
• Kopіy svіdotstva about the state of reestration, written notarially;
• A copy of the statute, notarized;
• Copy of the document, pso pidtverdzhuye bribe, install on the sub-republics, filed with the submitter body;
• A card with letters of letters, a document that has been given the right to be disconnected from the document by the author;
• Довідку about реєстрацію in bodies of the Pensions fund.

Moreover, before the bank dodatkovo to the documents are submitted litsenzeniya NBU on the right vidpovidnoy establish zdіysnyuvati zovnishnoeekonomichnu diyalnist. Parallel to the view of the flow currency currency, the bank encounters the transit currencies of the rakhunok, for which the virus is infected to the nadannya service and nadohodzhennya on rahunok інших коштів.

The banks are obliged to sell goods to the rate of klієntіv without an up-to-date order of up to 50%. Income in the foreign currency, in order to pay for the illegal legislation of Ukraine, the sale to the banking currency market of Ukraine, the extension of banking days to one's foreclosure of such supplements on korespondentsky rahunki. Obovyazykovy sales eksportvnyh currencies nadohodzhen simplified by the Regulation of the National Bank of Ukraine on September 4, 1998 No. 349 zalyshimi zmіami that dopovnennami.

Кошти in the foreign currency, пo підлягають обов'язковом sale, захаховуться in a different way on the rozhnok rozhnok, з якого здійснюється їх перерозподіл:

50% - before obovzyazkovogo sale;

50% - on the current razoonok of the klasny mistress.

Obovazykovomu sale does not pidlyagayut koshti in inozemnіy currencies, scho nadgodyat beside rozporyadzhennya budennichi organizatsii v vyglyadі fіnansovoi dopomogi ta dobrovilnykh donation.

Order of vicarity of blessings in the wilderness of koshtivs in foreign currencies and withholdings of such additions of hardening. By the Decree of the Cabinet of Ministers of Ukraine dated 22.03.2000 No. 542, in the form of an unofficial currency, the tax has been paid for the blessing of extra-income, to be visually violated on the basis of a signed agreement:

• For rozraunkiv with residents and non-residents for pribannya goods (vikonannya robot chi oderzhannya obed) before the legislation;
• Sale to the MZhbankovs'komu currency market for the filed rozraunkiiv with residents for pribbandi com (vikonanі roboti, otrimanyi sgigi);
• Pererahuvannya on vlasnі rahunki in the foreign currencies, vidkriti in osnovnovazheniyah banks fizichnim ta juridic persons, yaki demanding humane aid and yakim biodes are universally recognized.

For zdіysnennya rozraunkіv for pridbannya goods (robot, service) oderzhuvach beneficiary dopomogi nadisila to the bank of the application that the orderly on the sales of the non-terrestrial currency (Table 3.10) on the MZhbankiivskomu currency market of Ukraine z podsalshim zarahuvannyam sum in hryvnia to the current rahunok.

Groshovi kosti in the foreign currencies oblikovatsya okremo for the skin of the currency, transferred from a penny odinitsu of Ukraine for the official exchange rate of the NBU. З въденням з 1 січня 2002 року в готівковий обіг євро відбувся обмін національних валют країн ЄС на євро. The exchange rate for national currencies ЄС on euro is converted to the conversion of foreign currencies to euros on priyanniam їх in нкаnkaso in the order preceded by the rules for conversion of foreign currency transactions to banks approved by the Regulation of the National Bank of Ukraine dated March 25, 1996 No. 68.

Відповідно to Order of the State Treasury of Ukraine від 22.01.2001 № 3 "About zastverdzhennya Order kasovogo vikonannya state budget for vidatkami", budgetary establish mozhut you can spend videtki, podbacheni kotororami income and izdatkiv, in foreign currencies zgidno zynnimi normative legal acts of Ukraine. For extinguishing zobov'azan, seized by the head rozporyadnikami kostyv in the foreign currency, Derzhavne treasury pererahovuet tsim budgetary installations kosti in the foreign currencies to spend a few years before the hardening of koshtoris.

Table 3.10

Використання готівкової іноземної currency in the installments of local streams are regulated by the Decree of the National Bank of Ukraine dated 26.03.98 No. 119 "About the consolidation of the Rules of the Voting of the Gothic Currency in the Territory of Ukraine" with the rest of the amendments that are dated 20.08.2001 No. 357. Visually prior to the designation of the rules of the Voting of Gothic In other words, the budgetary institutions should be allowed to do this for the installation of the vitrage praclics installed on the corridor for the cordon (payment for dowboys, vitrat, for the residents, for payment to the guest, for bronchivans for travelers, for transportation of vitrates). Vidacha gotivkovoi currency zdіysnjєyatsya in order, pobarachennuyu prinnym legislativstvu Ukrainy about vidshkoduvannya vitrat on vіdryadzhennya for cordon (diva pidrozd. 3.5).

The accounting area of ​​operations in the foreign currencies of the budget should be established in the regions themselves, rahunkiv, the first of the hryvnia operations for subrakhuns, and the setting of the plan for the accounting sector of budgetary allocations (Table 3.11).

Облік наявності та руху грошових коштів in the foreign currencies on the currency rahunku in the bank conducted on the active subrakhunku № 318 "Potoknі rahunki v inozemnіy kvalії", підставою для записів у якому є вики банків з валюних рахун ків установи . The operations of the ruin of the koshtivs of the grim fund of the state budget in the foreign currency are formalized in the form of memorial orders for types of currencies - memorial order No. 2, f. No. 381. The operations of the koshtiv special fund in foreign currencies are formalized in Memorial Order No. 3, f. No. 382.

Analitic region of operations for the skin currency is conducted on cards. No. 292a on the books of f. No. 292.

Oblіk gotіvkovoї currency in kasі conducted on the active subrahunku number 302 "The casus in foreign currency". For analiticheskogo obliku nayavnosti ruhu currency gotivki vikrivaevatsya okrema kasova book, in yakіy vedetsya oblik za kozhnoyu otoremoi okremo. Memorial Orders No. 1, f. No. 380 For kasovimi operatsiami stosovno dermal form of currency zakrayadyutsya okremo.

The bookkeeping area of ​​operations in foreign currencies is to be registered in the registrars of the accounting region in the national currency of Ukraine by the conversion of sums of non-monetary currency to the foreign exchange rate with a one-hour admission of transactions in foreign currencies.

Table 3.11

BASIC ACCOUNTANTS CONDUCTED BY THE OBLAST OF THE OPERATIVE ZONE OF FOREIGN CURRENCY

Pererahuvannya operatsiy, vikononyh u neozemnyi kvali in the national currency of Ukraine, conducted on the date zdіysnennya operation. The amount of advance payment (in the form of payments) in foreign currencies, which has been set up in the future, is to be reorganized into the national currency of Ukraine with a rate of exchange at the exchange rate on the date of the advance payment prepaid.

Statti balance, sho vidobrazhayut groshovi koshti in kasi, on rahunks in bank establishments, and so takoi activi zobov'yazannya, sho will be fused in a fisovannyi chi viznacheniy sum pennies, - monetary statti, vidobrazhayutsya in the national currency of Ukraine, vikoristan in the exchange rate for the price Date. Курсова різниця визначається на дата здійснення операції та на звітну дату.

The basic zasobi, materіiali tochno (otrimanі bezkoshtovno) are non-monetary stats, which are dealt with in the foreign currency, the national currency of Ukraine has to be revalued for the exchange rate on the date of the validation of the fair.

Курсова різниця відображається у складі власного капіталу yak result переэйінок і подається в обліку на субрахунку № 442 «Інша перецінка». Від'ємна сума курсової різниці відображається за дешенom зашенченого рахунка, for the loan subrahunka an accounting record is held at the rate of the exchange rate.

Scheme of the regional process of operation in foreign currency 3.8.

Fig. 3.8. Scheme of the regional processing of transactions in foreign currency