home Buch. accounting, auditing Buhgaltersky Obl_k - Lovіnska LG

Buhgaltersky Obl_k - Lovіnska LG

3.3. Sintetichnі that analіtichnі rahunki.Їhnіy vzaєmozv'yazok

For stage uzagalnennya gospodarskih zasobіv, Jerel їhnogo utvorennya that gospodarskih protsesіv in inline buhgalterskomu oblіku rahunki podіlyayutsya on:

- Sintetichnі,

- Analіtichnі.

Rahunki scho grupuyut resources pіdpriєmstva, dzherela їhnogo utvorennya in uzagalnenomu penny vimіryuvannі for ekonomіchno-odnakovimi acquaint themselves, nazivayutsya is synthetic and Obl_k on Tsikh rahunkah - is synthetic.

Napriklad: takі rahunki yak "Osnovnі zasobi", "Ready Produkciya", "Rozrahunki s postachalnikami" give uzagalnenu іnformatsіyu about the camp such zasobіv pіdpriєmstva i nazivayutsya is synthetic.

For the systematic control of nayavnіstyu she Rukh inventory materіalnih tsіnnostey, koshtіv, zobov'yazan for svoєchasnіstyu rozrahunkіv s postachalnikami, pokuptsyami for upravlіnskih of acceptance rіshen krіm uzagalnenih pokaznikіv potrіbna bіlsh іnformatsіya memo.

Napriklad: pіdpriєmstvo Got nobility not deprivation scrip zagalnu debіtorskoї zaborgovanostі and mother іnformatsіyu schodo skin debіtora, camp dwellers kontrolyuvati rozrahunkіv s them. Rahunki scho vіdkrivayut s metoyu rozshirennya systematic oblіku for detalіzatsії warehouse zasobіv pіdpriєmstva that Jerel fіnansuvannya, nazivayutsya - analіtichnimi and Obl_k, scho Tsikh leads to rahunkah - analіtichnim. Entries analіtichnih rahunkah i vіdpovіdnomu synthetical rahunku roblyat on mіrі vikonannya gospodarskih operatsіy.

Rozglyanemo tse on prikladі.

Pripustimo scho rakhunok synthetical "Rozrahunki s postachalnikami" mіstit takі danі (in USD) (Fig. 3.2.1 (g))

Tsei rakhunok synthetical ob'єdnuє dvoh specific postachalnikіv:

- Pіdpriєmstvo "A"

- Pіdpriєmstvo "B".

In analіtichnih rahunkah Tsikh of companies will takі record:

Yak can be seen analіtichnі rahunki toil dokladnіshu іnformatsіyu, nіzh sintetichnі. So, Yakscho danі synthetical rahunka mіstyat scrip kreditorskoї zaborgovanostі, їhnє viniknennya that repayment, the analіtichny Obl_k daє іnformatsіyu schodo specific postachalnikіv i stan rozrahunkіv s cutaneous іz them. Rozglyanuty butt pokazuє scho mіzh analіtichnimi rahunkami i vіdpovіdnim synthetical rahunkom Je tіsny vzaєmozv'yazok, yaky polyagaє in fact scho sal to i gospodarskі operatsії scho vіdobrazhuyutsya in debetі i kreditі synthetical rahunka, toil Buti vіdobrazhenі in debetі that kreditі vіdpovіdnih analіtichnih rahunkіv.

Taqiy sposіb zabezpechuє rіvnіst balance that oborotіv on that is synthetic analіtichnih rahunkah.