home Accounting, audit Books The accounting region of the budgetary institutions - Joga R.T.

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

3.6.3. Oblik rozraunkіv z іншими дебіторами і Creditors

For the regional distribution of budgetary organizations for the pribanі materialovychni tsennosti, vikonanі roboty nadan services for filing rahunkami (krіm rozraunkiv in the order of planned payments), rozraunkami for borovi zobovyazannymi and claims, pass on virishennya arbitrazhnogo court, vitrachanya sponsorskih i bodnіynikh vneskiv, gumanіtarnoї Relief, holding vidatkіv for Costa, scho nadіyshli yak subventsії іnshogo rіvnya and takozh rozrahunkіv Zi students th uchnyami The Teaching zakladіv for koristuvannya gurtozhitkom, fee for navchannya, pіdgotovku kadrіv i pіdvischennya kvalіfіkatsії in The Teaching mortgages profesіyno-tehnіchnoї osvіti that vischih The Teaching mortgages priznacheno Activity Subrakhunok No. 364 "Rozrawnki with the younger debaters", that passive subrakhun No. 675 "Rozrawnki with other creditors".

Поділ субрахунків у плані рахунків має умовний character, і кожна установа визначає його самостійно on підставі переважності debit chi credit stash.

In the accounting region of the day, the payment of rakhunkiv for the material value of the service, which will be delivered to the installation in Maybutnomu, the subscription of goods will be established, the payment of which will be paid in Maybutn, shall be held after the debit of Subrakhun No. 364. The material values, Nak podohodzhennya groshovikh koshtiv for materіalnі tsinostі ta sgigi, vіdvantazhenі chi nadanі I establish in the past, vidnosyatsya to credit subrakhunka № 364.

In the case of the rejection of material values, that servant, for the sake of establishing, is to be rooted in Maybutni, abo zahrauvannya grooshov koshtiv for material services, that will be vidvantazheni nadan i establish in Maybutnomu, an accounting record is to be made to the loan of subrakhunka No. 675, for razrahuvannya kostyv be recorded for The debut of subrakhunk No. 675.

Otzhe, for the debit subrakhunka No. 364, a note is to be made on the date of the debit card debt, and the loan is paid. Відповідно for the loan subrakhunka № 675 to conduct zbilshennia creditorskoy zaborgovanosti, for debit - її zmenshennya.

The number of creditors is indicated in Table. 3.20.

Table 3.20

BASIC ACCOUNTANCY CONDUCTED BY THE OBLIGA OF ROSRAKHUNKIV BY THE MINIMIZED DEBTORS OF THOSE BY CREDITORS

I will look at those who come to the vitrati of the budgetary guidelines in the form of accounting in the financial accounting department at the time of the viniknenya, unrelaxedly during the date of the admission of the abuser to the plowing of the grotesque koshtiv the gulf of the debitor's zaborgovanost at the end of the day does not take care of the real fetching.

On the other hand, in vaschih nalchalnih mortgages, payment for navchannya nahachaniya zalizhno vid minds contract (for the entire period of Navy, for the river, posemestrovo, shomisyachno) and vidobryazhaetsya accounting accounting for debit subrahunka No. 364 that loan subrahunka number 711. Nadegodnya payment can be done privately, The end of the semester. At raz naryakhuvannya pay for navschannya for all periododo posemestrovo nepopchenchenu students pay for navschanya can not priezdnuvati to realistically debiratorskoe zaborgovanosti installments, oskilki to serve as an unplanned mortgage is not given.

Synthetical and analitic region of retailing by the best debitors, those creditors are summed up in the accumulated receivables in the fiduciary register. No. 408 - Memorial Order No. 4 and Memorial Order No. 6 (Table 3.21, 3.22) for the additional positional method of entries. Vidomosty zakladayutsya okremo for leather debitorom and lender, and takozh for codes ekonomichnoi klassifikatsii vidatkiv. Operations for rozraunkami, scho zdіysnichutsya for rahunok kostyv special fund, conducted in okremi memorialnyh orders. Zalishok on kynets misyatsya for subrakhunkami zakazhdaetsya yak zagalny, so і for the leather debutor and lender, and takozh for the codes ekonomichnoy klassifikaciya vidatkiv.

Облік розрахунків зі by students and ucheny for living in gurtozhitkah i korostuvannya postіlnimi speeches is conducted in the turnover of accounts. No. 285.

Balance sheet balance for subrakhuns No. 364 and No. 675 is shown to be rooted: debit in active, and credit in passive.

In accordance with the method of ensuring the control of the camp of the creditors 'zaborgovanosty budgetary establishment of the widening of the mechanism of management of flooded budget funds in the first quarter of 2001 by the Order of the State Treasury of Ukraine No. 103 in the order of the order of oblivion of zobov'azan rozporyadniki in the budget to the budget zgidno zyakim osya creditors' zaborgovannost set for the date Підлягає реєстрації in the bodies of the State Treasury.

Table 3.21

MEMORIAL ORDER No. 4

For the birch tree 2002 р.

Nakopichuvalna vidomist for rozraunkami by the best debitors

Sum of turnovers for a memorial order .......... ________________

Vikonavets: ___________ __________ ______________ Having recalculated: __________ ___________ ______________

(Landing) (підпис) (ініціали і прізвище) (landing) (підпис) (ініціали і пізвище)

The head accountant: __________ ____________________ "____" ____________ 200__ p. Dodatok on _______ arkushah

(Підпис) (ініціали і пізвище)

Table 3.22

MEMORIAL ORDER No. 6

For the birch tree 2002 р.

Nakopichuvalna vidomist for rozraunkami the best lenders

Sum of turnovers for a memorial order .......... ________________

Vikonavets: ___________ __________ _______________ Having recalculated: __________ ___________ _____________

(Landing) (підпис) (ініціали і прізвище) (landing) (підпис) (ініціали і пізвище)

The head accountant: __________ ____________________ "____" ____________ 200__ p. Dodatok on _______ arkushah

(Підпис) (ініціали і пізвище)