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

8.2. Облік фондів

For the regional fund, budgetary funds are recognized as paschin funds rahunki No. 40 " Fund for non-current assets " (subbranch № 401 "Fund for non-current assets for ikhnimi species") ¹ 41 "Fund for small and shvidkoznoshuvanni subjects" (subrakhunok No. 411 "Fund for small І швидкозношуваних subjects for їхніми kinds ").

For the credit of the cich rahunkiv (subrakhuniv) in the correspondence of the subrakhuns of the old classes, the variability of the pristine non-recurring assets and the MSPP is given without a penalty, and for the fund - on the sum of vibulis, drugs and bezkoshtovno transmitting non-negotiable activities and MSP, and such accrual of non-active activists. The basic accounting conducted in the field of funds is indicated in Table. 8.1.

Table 8.1

BASIC ACCOUNTANTS CONDUCTED TO THE OBLIGION OF THE BUDGET SETTING FUNDS

№ з / п	Зміст операції	Correspondence of farmers
№ з / п	Зміст операції	Debit	Credit
1	It is recruited in an emergency that the boudinas, sporadies and transmitters of the robot are reconstructed from the reconstruction of the bodinques and works	103, 106	401
2	Pribadno neoborotny activa (іshy note):
	- for rakhunok kostyv in a pesky fund	801-802	401
	- for rahunok koshtiv special fund	811-813	401
3	Bezkoshtovno otrimano neoborotny activator	101-122	401, 131-133
4	Bezkoshtovno transferred neorotornyi activation	131-133, 401	101-122
5	Realized non-revolutary activists (krіm будинків і споруд)	131-133, 401	101-122
6th	Змінено вартість неборотних активів після проведення ідедексації	101-122	401, 131-133
7th	The write-off to the balance of non-revolving assets	401, 131-133	103-122
8	The write-off of the non-balance of non-revolving assets, viyavleniy pid hour of inventory	401, 131-133	104-122

Закінчення table. 8.1

№ з / п	Зміст операції	Correspondence of farmers
№ з / п	Зміст операції	Debit	Credit
9	Naraukhuvannya znosu neoborotnyh active	401	131-133
10	Pribbani MShP (Other note)	801, 802, 811-813	411
eleven	It is seen in the warehouse in the MSPP operation, up to UAH 10 for the oditnitsu (kit)	411	221/1
12	Оприбутковані МШП, виявлені під час івенвентаризації:
	- to the warehouse	221/1	411
	- in exploitation	221/2	411
13	MMSE is written off	411	221
14	Realized the bays of MShP, yakі not vikoristovuytsya	411	221
15	Written off on the date of the event,	411	221

Operations in the field of funds are vedobrazhayutsya in memorialnyh warrants No. 9, 10 th of them.

In the balance of the embankment on the subrakhun No. 401, the dorivniuvaty fillings of non-negotiable active assets (non-material assets, main assets, and other non-negotiable material assets), and the filler for subrakhunk No. 411 moe dorivnyukati sumi zalishki for subrakhunk No. 211.

Analitic region of the fonds is kept in bagatografnyh cards behind the formulations of the jerseys and straight lines of zmenshennya.

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