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

Buhgaltersky Obl_k in the Budget Set - Geauga RT

6.7.2. Obl_k lіkuvalnih zasobіv in place the pharmacies

Nadhodzhennya lіkuvalnih zasobіv medichnoї to place the suprovodzhuєtsya of acceptance їh to place the pharmacy, yak Got Booty rozmіschena in spetsіalno obladnanomu primіschennі.

Pid hour nadhodzhennya lіkuvalnih zasobіv to the pharmacy Pharmacies zavіduvach abo іnsha vpovnovazhena person perevіryaє vіdpovіdnіst їhnіh yakіsnih i kіlkіsnih characteristics danim Pervin dokumentіv and takozh pravilnіst tsіn per unit. Pіslya perevіrki of minds povnoї vіdpovіdnostі tsya person robit poznachku on documents postachalnika. In razі viyavlennya nestach, nadlishkіv, psuvannya chi battle out of acceptance zaznachenih materіalnih tsіnnostey zdіysnyuє utvorena instructions to place the front fee.

About otrimanі th perevіrenі rahunki postachalnikіv zavіduvach pharmacy robit entries knizі reєstratsії rahunkіv scho nadhodyat to the pharmacy (p. 6 number-MOH), pіslya chogo stink peredayutsya for payment before buhgalterії. Zvichaynі lіkarskі zasobi oblіkovuyutsya in aptetsі in soums (Penny) virazhennі at tsomu reєstrom oblіku schodo zaznachenoї groupies medikamentіv i perev'yazuvalnih zasobіv Je book form number MZ-6.

For oblіku medikamentіv scho pіdlyagayut subject-kіlkіsnomu oblіku, priznacheno Book of subject-kіlkіsnogo oblіku aptekarskih zasobіv (p. 8 number-MoH), in yakіy on skin naymenuvannya, fasuvannya, lіkarsku form dozuvannya lіkarskih zasobіv vіdkrivaєtsya okrema storіnka. Before cob zdіysnennya zapisіv in knizі її storіnki numeruyutsya and їh Quantity zavіryaє bunt accountant. Entries about nadhodzhennya lіkarskih zasobіv zdіysnyuyut on pіdstavі dokumentіv postachalnika.

Lіkarskі zasobi vіdpuskayutsya s pharmacy to vіddіlen through materіalno vіdpovіdalnih osіb vіddіlen (kabіnetіv) for overhead (vimogami) zatverdzhenimi kerіvnikom medichnogo mortgage.

The order of registration nakladnoї (vimogi) described ranіshe. In nakladnіy neodmіnno Got Booty zaznacheno Povny titles drug that imposed іnformatsіyu about Yogo rozmіri, fasuvannya, lіkarsku form dozuvannya, packaging Quantity th. Lіkarskі zasobi scho pіdlyagayut subject-kіlkіsnomu oblіku, vіdpuskayutsya for okremimi proshtampovanimi overhead (vimogami), recording in yakih toil Buti pіdtverdzhenі Signet place the second pіdpisom її kerіvnika. They obov'yazkovo zaznachaєtsya number іstorії hvorobi that prіzvische, іm'ya at batkovі ailments.

Lіkarskі zasobi pharmacy vіdpuskaє to vіddіlen (kabіnetіv) in rozmіrі potochnoї require them. Zokrema, takі established standards:

• for otruynih lіkarskih zasobіv - 5-denny stock;
• for narkotichnih lіkarskih preparatіv - 3-denny stock;
• for іnshih medikamentіv i perev'yazuvalnih zasobіv - 10 deniy stock.

Nakladnі (vimogi) on vidachu lіkuvalnih zasobіv to vіddіlen taksuє zavіduvach pharmacy chi vpovnovazhena person s metoyu viznachennya vartostі vіdpuschenih materіalnih tsіnnostey and Dali stink reєstruyutsya in knizі oblіku protaksovanih overhead vimog (f. Number 7 MOH), with tsomu waybill number (vimog) on vіdpusk lіkarskih zasobіv scho pіdlyagayut subject-kіlkіsnomu oblіku, pіdkreslyuyutsya. Zaznacheny reєstr oblіku oformlyuєtsya vstanovlenomu in order: storіnki numeruyutsya and їh Quantity zavіryaєtsya pіdpisom head accountant. For SET great on skin vіddіlennya vіdvoditsya okrema storіnka. According zakіnchennі mіsyatsya in knizі vivodyatsya konkretnі pіdsumki for cutaneous GROUP vіdpuschenih medichnih zasobіv that zagalna scrip. Zaznachenі danі transferring to the pharmacy at zvіtu protsesі nadhodzhennya that vitrachannya the pharmacy karskih zasobіv in penny virazі (p. 11 number-MS). Zvіt skladaєtsya in dvoh primіrnikah. Danі about nadhodzhennya lіkarskih zasobіv transferring to zvіtu s books f. Number 6-MH, p. Number 8, the Ministry of Health (Fig. 6.5).

Fig. 6.5. Driving oblіku lіkuvalnih zasobіv at pharmacies SET

On pіdstavі overhead vimog on vіdpuschenі lіkarskі zasobi scho pіdlyagayut subject-kіlkіsnomu oblіku, skladaєtsya vіdomіst vibіrki vitrachenih odnoymennih zapasіv (p. 1 number-MOH), recording in yakіy zdіysnyuyutsya for cutaneous naymenuvannyam. Zagalna Quantity vіdpuschenih day zaznachenih materіalnih tsіnnostey s vіdomostі transferred to the book object-kіlkіsnogo oblіku aptekarskih zapasіv.

Dopomіzhnі materіali, otrimanі for rahunkami postachalnikіv, spisuyutsya on vidatki yak in aptetsі, so i have to buhgalterії penny virazі in mіru їh nadhodzhennya the pharmacy. Vartіst tari, vklyuchenoї postachalnikom to tsіni lіkuvalnih zasobіv, yak not pіdlyagaє obmіnu th Povernennya, spisuєtsya on vidatki pid hour writedowns Tsikh lіkarskih zasobіv. Yakscho vartіst bezpovorotnoї odnorazovoї tari not included in tsіnu otrimanih zasobіv and zaznacheno in rahunku postachalnika okremo, such containers in mіru її zvіlnennya od packed in neї medichnih preparatіv spisuєtsya on vidatki s pіdzvіtu zavіduvacha pharmacy.

Pharmacies SET zavіduvach zaznachenogo structural pіdrozdіlu zdіysnyuє postіyny control. In razі viyavlennya vtrat od psuvannya zaznachenoї front fee in the category zapasіv skladі head accountant zavіduvacha pharmacy labor collectives that predstavnika skladaє Act for the cancellation zіpsovanih tsіnnostey scho zberіgayutsya in aptetsі (f. Number 9-MOH) in dvoh primіrnikah. Spisanі the act lіkarskі zasobi znischuyutsya in prisutnostі komіsії, but about the fact znischennya robitsya records in aktі s zaznachennyam i dati method of znischennya.