home Accounting, audit Books Бухгалтерський облік - Sopko V.V.

Бухгалтерський облік - Sopko V.V.

A.3.3. Principles of accounting

A respect. The word (term) principle (in the Latin principium - the ear, the stem) is the initial principle, those that lie in the fundamentals of the actuality of facts, theory, science.

Облік господарської діяльності на підприємствах в усіх країнах з знінній економікою здійснюється за різними principles, prichomu k kozhnі kraїnі tsі principle (їх ponad 20) were formulated in a historical manner. Ті істотні відмінності, які є між them, змовлені специфічними рисами тієї чи іншої держави.

Prior to nayavazhlivyshih zagalnopriyatyaty svitovі nauchny principle priests of the accounting region of the world to take in so.

The principle of double entry is a subordinate subordination of the statute of the sovereigns to that yogi of zini for the signatures of the elements and the structurinku (tobto obmina).

Щоб дістати дїстати characteristics of internal intramural structure of the process of vibrobitvtva, neobhіdno on yakus mit zafіksvatі yogo y theoretically уявити статичним. Waterweek ство спо Щоб знай діїсту characteristic of the internal material structure of the dynamo process vibrobitvtva, neobhіdno yogo postіyno фіксувати в русі. Ці вихідні передумови мають тлумачитися як господарчі та відображатися як у свідомості, and in the material noses.

The principle of the duality of the state of the state is to be adhered to, if one partakes of the information about the sub-ects (individuals, administrations, organizations), that ob'ekti (product pratsi, com, ikh nayavnist, ruch tochno) rinkovyh vidosin at the spacious hour, at the grocery that legal Aspects.

Opis Stanu i ruhu gospodarskikh factov on the basis of the theory of bilingualism on the practice nasivayut balance method. Він was formed yak dveїsta system oblіku - рахівництва, тобто бухгалтерського обліку. In this case, the system of statics (statics) of being a gentleman's uniform is presented for the natural-verbal characterization in the name of "asset", and for the characteristic of the right to "active" and "pasiv". Tsej the principle of two-fold submission of the state yak sukustnost'i moe in usyomu svіtі єdine tlumachennya. Yak vyznachennya maya (but can be registered for obnin) "active" in the old forms - the wounds of prazi, the objects of pits and pennies - one side, that is the right of vassnost on the can "passive", - In the end.

Principle vartіsnom vimiryugannya ( groshovoi otsinki ). Viznachennia vartosty, її ruh, зміна власника are deprived of the chinniki in the management of the economy. Ostan characterize the tim, but in the future, the world can not rely on the cost of the need for resources in the scales of the state government, so be it as the state bureaucracy of the estate - regioon, galusi, obedinennya, pidpriemstva, nezalezhno vіd scale gospodarjuvannya. Tse - centrally pittance management ekonomikoyu in zinkovyh umovah.

If there is a lack of support for the needs of resources, you can spend your time and results, having taken as a basis a spirny wimirnik - a penny.

The principle of grotesqueness is signified, that is, the grotesque, spinal vimirnikom, for the sake of what I do, the sovereign's disposition, and the grotesque odynnitsya і vidpodіdnoyu base for оцінки та аналізу in the accounting region.

Groshi servuyut naskrіznym zasolom vimiryuvannya ta anilizu vsogo complex of operations all vseredinі pіdpriemstvom i mіzh okremimi pіdpriemstvami yak odnієї, so i kilkok galuzey gosdarstva, riznyh teritorialnyh utovoren ta kraine.

When you can bouti vikoristani so zasobi (criterias) otsinyuvannya:

A) actual property - vartitost zasobiv, viznachena na pіdstavі pervіsnoї vartavstі nayavnih groschen ta ekvіvalentіv, viplakchenoi nakohaovanoї (otrimano) pid hour pribannya chi vibrobnitsva cich zasobiv (abo for obliku zobov'jannya);

B) streaming vіdnovlyuvalna sobivartіst - tsema nayavnih groschen (abo ї ехвівалентів), kotra mє bouti negayno vyplachena, if potrіbno zamіniti be-yakі zasobi;

C ) threaded rinkovaya vartizhest - suma nayavnih groschen (abo ї еквівалентів), yaku otrimati v razі sale osobiv nabo nastannya chasu їх ліквідації;

D ) the pure quality of sales ( realizatsii ) - the sum of the invented groschen (abo ї ехвівалентів), yaka maє buti otrimana chi is mulled in the time of conversion of zobiliv і zobov'azan 'in the process of zvichaynoy gospodarskoї діяльності. Yak rule, tsya vartit dorivnyuet tsіnі realizatsii for vidrahuvannya zvichaynyh pozagospodarskih vitrates;

Ґ ) pure streaming vartism - discounted the quality of the Maybutny clean nadavzhennye pennies (abo їх еквівалентів), because of the forecast to fly nabuti кошти в ході звичайної господарської діяльності. Tsei method of corsnaia pіd hour оцінювання довгострострох розрахунків до содержаня та до виплати.

Principles of proof, document (document - lat. Documentum - the certificate, svidotstvo). Zgidno zim principle of the dacha gospodarskiy fact - a clear chi process, a kind of vidbuvsya in gosdarstvі, moe buti dovetivnosti, zakomentovany zgіdno zichnim zakonimstvo. Such a document is guilty of a mother's legal strength of service.

Principle rahunku - individualizatsya and that person of the gentlemen's fact - in that process, with the help of shamomi (reestrazii) become that zmіni will become the skinny gospodarskogo fact in the hour of that spaciousness. In order to manage the economics of the protection of the motherland by gospodar's facts in real (natural) ta vartisnyh (penny-pinch) scales of the state of skin pidpriemstva, obednennya tochno і and the power in tsilomu. To reach the goal for the accounting methodological approach - the binary method of filing a mayna (zasobi) of the state in the statis ta dvoistim vidobrazhennyam gospodarskih protsessov (zavisnim zapisom) zmіnjuvannya stanu majna (zasobiiv) of the state in the dynamical system, I will become the grupuvannya of the dermatologist gospodarskogo fact (A manifestation of the chi process), hoch bikimovich chi zagalnim vin buv. The dacha gospodarskiy fact in the accounting region of Mia podavatishya okremim rahunkom.

The accounting system of the oblast will follow the principle of "rakhunok", which will become a zaobom vidobrazhennya zmіn become: "+" - zbilshennya, "-" - zmenshennia be-yogogo gospodarskogo fact (in the process) in the system hour.

Shoyno boulo is termed "active" and "passive". If you want to talk about the term "debit" and "credit", then you can sue the mathematics of value, yak viplivaє із закон рівності:

"Active" = "Pasiv".

Tom "debit" - tse in the active zlіlshennia "+", in pasivі - zmenshennya "-", and "credit" - навпаки: active - zmenshennya, and in пасиві - збільшення.

Principle rahunku на naskriznim at rinkovy ekonomitsi vіd analitichnih rahhnkіv vlasnika (pіdpriєmstva) to the national powers of the power. To the system of national strategies, to minimize the risk of corruption in the economy (produce vibrobitvva, get, form, rozpodil, vikoristan, spend, financial rahunok), and rahunki zovnishnogoeconomichnyh zv'yazkiv (streaming operations, spend capitally nature, finance operations).

In the system of national policies, the sectoral incentive for economy is identified, and the method of assessment is shown.

Principle of succulence (povnoti). The accounting area of ​​the municipality of the hunters is all sides of the gospodar's life of property, they can be nailed down to the zinc characteristics, and all the taxes without the vinnyatka gospodarka are actually chronological and so systematically.

The principle of uninterruptedness (istorism) of the accounting region is the axis of the chomu: gospodarchy fact, pov'yazhny z diyalnistyu pіdpriemstva, mayut reestruvatsya yak y chasi, so i in the spaciousness without a break, tobto so abi not boolo missed Zhodny gospodarskogo fact.

The principle of odinitsy obliku, abo vidokremlennya bastnevnik vid pidpriemstva. Zgidno ziym principle of gospodarska oditnitsya, kotra ідентифікується у звіті, відокоммлюється від yого власника або інших одниць. Odinitsya obliku - tse kozhne okreme pidpriemstvo, schodo yakogo provalitsya khurnal'skij oblіk i svodiтьсяat'sya fіnansoviy zvіt. With the whole of the system, the character of the submitted information is muted in the form of a picture of the property.

The principle of periodic. Pіd him rozumіyut mozhnivіst podulu dіyalnіі підприємств на тимчасові періоди. Hocha naitochnishim way viznachennya result in dyyalnost pidprediemstva є vychislennya at the time of the possible lіkvіdatsії, іmo to the principle of perіоdіchnostіі використовується for a regular warehouse of the accounting information in the course of the inspection of the period. I will look at those who are accountants of zmusheni podiljati podal'shu diyalnist on zagalnі vidrizki hour (zvіtnі periodi), stink maiyut viznachiti, ostavnoy mirovu kozhna dilova operatsiia chi podіya stosuetsya viznachenogo periodu.

In principle, the principle is to name the principle of the regional transition. Trivalov diyalnost pidpriemstva not intervene, ales vlasnikiv, kerivnitsvo pіdpriєmstva, organ otapotkatvannya tsikavlyat result roboti. Tom for analizu moe bouti vestanovleniya oblikovy period, tobto promizhok hour, for a certain vimiryuyutsya and analizuyutsya Mayno ta dіyalnist firmi. You can join the calendar with a calendar rock and call it a finesse rock. For fіnansovy rіk кожне підприємство зобов'язане podti yogo весникам та державним statistic bodies, подтаіій адміністрації тощо вірогідний річний звіт, підготокою до здачі якого слугують щоквартальні (проміжні звіти); The principle is characterized by:

Do practical diyalnosti mozhut Buti soi periodi:

The principle of nahrauvannya - the principle of writing down the accounting operations at the moment of completion, which means that you can write down the number if you do not get accustomed to it, but you can not save money from it; Vitrati zanotuyutsya, note that, if stolen nahoshovі і kolya nayavnі grooshі mozhut budi not viplakcheni. The method of nahrauvannya vvazhaetsya bilsh pripatnim pobyvnyano z method bylichnyh groshovih koshtiv (coch basis), a record of income and vidkotyv vikonuyu depres at the moment of adherence to abo vyplaty grosin nezalezhno vid period, I stony stosuyutsya. Tse the principle of giving the cornea information to the foul character for the richest people in the fi- nancial education.

The principle of reestrading income (realisation concert) viznachaet osoblivostі reestrazії (note) income. Sutnist tsiogo principle of polygas in that, sho vin zgidno z method naraukhuvannya perebacha record of income todi, if ostavnniy obshchestny neobevne mozhe bouti obscheniy. Dohid vvazhaetsya keep it at once, if the grotesques of the Goths for the friend (s) have been left in vain for payment by the goth.

Yaksho upravlinskaja lanka is not reveled in the fact that all the zaborgovinst up to vyplati of selling goods will be extinguished, the reserve for the needy burgers should be accumulated in the very same period, in which the virus in the real production is located.

Hocha bil'sha part of the income is reinstated at the moment of realizing, the possible vinyatki (napriklad, the method of a phonetic vikonannya contract and method of sale on credit).

For vikoristannaya method of a phonetic vikonannya contract dohіd reestruetsya proportional to the part of the product (ambassador), the contract shodo vibrobitvtva vakonaniyu, ale hunt blysh yak one zvіtny periyod. For vikoristannaya method, sale on credit in the value of income vidobrazuyutsya part of the gross viruses vid realizatsii, oderzhanoї y zvіtnomu periodi.

Zgidno z sglygladuvim principle of form a sum of income for the sale of goods, nadannya uglig, vikonannya robot. Stretch of the fictional fate on pidpriemstvі moe dyati vibes by him samostiyno that vidobrazheny u nakazi pro obliku poliku method oblku moment of realizatsii: for vidvtatzhennyam produktsii chi for pokhodzhennyam pennies on rozraunkovy rakhunok.

Principle of a special conceit (masking concert). The principle of reestra- tion of income is the basis for the perfor- mance of the period, in which the banks of the regions of the prehod are registered. Principle співвідношення визначає вибір періоду для реєстрації видатків та доходів. At zvіtnomu perіodі vіdobrazhuyutsya depresі vidatki, yakі vinikli for oderzhannya income in zvіtnyy period.

Otzhe, реєстрація видатків (витрат) по'язана з реєстрацією доходів. If, in spite of the incomes, the income and the vitality of the livelihood, it is important to viznachit, recommend to be satisfied with the method of "rational and systemic" rospodilu vitrat, which for its sutty is close to the principle of spivvodnoshennya (napriklad, rozpodil vtosty dovgostrokovykh activeyv per hour usyogo terminu vichoristan). In quiet vipadkas, if the method is well-adapted, you can write off the buti in the same way, into which I stink. Tse stosuyutsya, napriklad, such vitrate, yak zabobitna board adminisrtivnivnogo staff that nemospodarskih vitrates. Ідеться about узгодження доходів з витратами, тобто about principle порівнянності. Vitrati such period majut poryvnyuvatysya z income pidpriemstva in tsyomu periody.

Do action kraїnah up to the principle of accounting in the oblast and in principle: the post-Soviet period; Відповідності; Potentiation; Conservatism; Realizatsii; Povnoti vidobrazhennya; Rozraunkiv for a gross.