home Buch. accounting, auditing Buhgaltersky Obl_k - Lovіnska LG

Buhgaltersky Obl_k - Lovіnska LG

3.4. Uzagalnennya danih stream oblіku

Іnformatsіyu i-line is synthetic analіtichnogo oblіku perіodichno uzagalnyuyut on pіdpriєmstvu in tsіlomu. Roblyat tse for Relief vіdomostey werewolf.

Uzagalnennya danih oblіku pochinaєtsya s pіdrahunku oborotіv that zalishkіv debit h i s the following credit obchislennyam kіntsevih balance that is synthetic analіtichnih rahunkіv. Oborotnі vіdomostі Je way perіodichnogo uzagalnennya danih stream buhgalterskogo oblіku, zasobom perevіrki zapisіv in oblіku and takozh zasobom perevіrki pravilnostі skladannya balance.

Rozrіznyayut two Vidi werewolf vіdomostey:

- For rahunkami is synthetic;

- For analіtichnimi rahunkami.

Rozglyanemo order skladannya oborotnoї vіdomostі for synthetical rahunkami on prikladі rahunkіv quiet scho boule navedenі vische (Table 3.2.1, Fig. 3.2.1).

table 3.4.1

Werewolves vіdomіst for synthetical rahunkami

Werewolves vіdomіst harakterizuє Leather rakhunok i pokazuє balance on the cob perіodu, the turnover of the credit for debit i i mіsyats balance on kіnets zvіtnogo perіodu. Characteristically osoblivіstyu oborotnoї vіdomostі Yea those scho Won mіstit three bet odnakovih pіdsumkіv:

- Pochatkova balance;

- Oborotіv;

- Kіntsevih balance.

Totozhnіst pіdsumkіv Pochatkova balance viplivaє s balance method. Zbіg pіdsumkіv debit oborotіv s pіdsumkom credit oborotіv rahunkіv viplivayut іz zastosuvannya method podvіynogo records in buhgalterskomu oblіku. Rіvnіst pіdsumkіv kіntsevih debit balances for credit rahunkіv viplivaє i s dvoh poperednіh rіvnostey. Yakscho pіdsumok debit vsіh synthetical rahunkіv not zbіgaєtsya s pіdsumkami loan rahunkіv, the tse vkazuє pomilki on in-line buhgalterskomu oblіku, causes yakih shaping can Buti nepravilnі recording Pochatkova balances on the activity i Passive rahunkah.

So rank, werewolves vіdomіst for synthetical rahunkami daє mozhlivіst in iyaviti in buhgalterskomu oblіku pomilki, pov'yazanі s torn down rіvnostі pіdsumkіv. Krіm oborotnoї vіdomostі for synthetical rahunkami skladayut takozh for werewolf vіdomіst analіtichnimi rahunkami. Tsya vіdomіst Got Inshyj viglyad scho Especially obumovleno oblіchuvanih ob'єktіv.

Rozglyanemo werewolf vіdomіst for analіtichnimi rahunkami on prikladі rahunka "Rozrahunki s postachalnikami".

table 3.4.2

werewolves vіdomіst

for rahunkom "Rozrahunki s postachalnikami"

Werewolves vіdomіst navedenoї FORMS zastosovuyut for uzagalnennya danih analіtichnogo oblіku rozrahunkіv s debіtorami, creditors pіdzvіtnimi special, robіtnikami that sluzhbovtsyami pіdpriєmstva that іn., On yakih analіtichny Obl_k lead to deprivation virazі penny. For analіtichnimi rahunkami in yakih oblіkovuyutsya materіalnі tsіnnostі, pochatkovі balance, circulation is the kіntsevі balance vіdobra-

zhayut yak at Penny in so i kіlkіsnomu vimіryuvannі.

So rank, oborotnі vіdomostі harakterizuyut value i ruh specific vidіv gospodarskih zasobіv. Tse daє mozhlivіst kontrolyuvati zberezhennya i pravilnіst vitrachannya materіalnih tsіnnostey.