home Accounting, auditing books Buhgaltersky Obl_k - Sopko VV

Buhgaltersky Obl_k - Sopko VV

A.6.2. Vtorinnі proof buhgalterskogo oblіku: oblіkovі reєstri

A.6.2.1. Zagalnі zauvazhennya

Yak has zaznachalosya, gospodarskі fact - that yavischa processes - pid hour gospodaryuvannya zaznayut postіynih for Change will Svoge: zbіlshuyutsya abo zmenshuyutsya. For vivchennya that doslіdzhennya Tsikh yavisch - tobto vzaєmopov'yazanogo vivchennya that will become zmіni gospodarskih faktіv in chasі that prostorі in buhgalterії zastosovuyut proof in formі reєstru.

Reєstr (od Latin word rejestr, regictrum -. Chogos list, inventories, pokaznik book for recording) sogodnі - tse abo okremі book abo okremі arkushі Paper the (kartka, vіdomostі).

In reєstrah gospodarskі fact - yavischa abo fact - zapisuyutsya for EYAD acquaint themselves: hronologії that sistemnostі.

A.6.2.2. Klasifіkatsіya oblіkovih reєstrіv

In oblіku vikoristovuєtsya bagato rіznih oblіkovih reєstrіv for hronologіchnogo i system oblіku gospodarskih faktіv-operatsіy and takozh for uzagalnennya protsesіv gospodarskoї dіyalnostі in rіznih ekonomіchnih GROUP.

W metoyu sistematizatsії knowledge about oblіkovі reєstri їh rozbivayut on deyakі yakіsno odnorіdnі groupies for such acquaint themselves: the nature of the recording, zmіstom, zovnіshnіm viglyadom, Budova.

I. the nature of records reєstri podіlyayutsya on hronologіchnі, sistemnі th kombіnovanі.

Hronologіchnimi nazivayutsya takі oblіkovі reєstri in yakih gospodarskі operatsії fіksuyutsya in mіru їh viniknennya, tobto in kalendarnіy poslіdovnostі їh zdіysnennya (reєstratsіyny magazine operatsіy (Form 6.2), Journal oblіku nadhodzhennya vantazhіv, vіdvantazhennya i realіzatsії tovarіv toscho Journal).

Tsі reєstri vikoristovuyutsya for perevіrki dokumentіv scho nadіyshli to buhgalterії for control of їh Rukh i svoєchasnim vikonannyam robіt, vіdobrazhenih them, and takozh for viznachennya obsyagu vikonanoї robots for Pevnyi vіdrіzok hour: kіlkostі vіdvantazhenoї produktsії chi oderzhanoї sirovini, zdіysnennya gospodarskih operatsіy per day , mіsyats, quarter, Year i for bagatoh іnshih required.

Form 6.2

Journal reєstratsії gospodarskih faktіv-operatsіyza ___________________ (mіsyats) 200__ p.

Your system oblіkovih reєstrah podayut i oblіkovuyut gospodarskі operatsії for system to acquaint themselves. Such reєstrіv bagato, Hosting Project їh form i od zmіst stale forms oblіku, priynyatih in danomu gospodarstvі. Usі oblіkovі reєstri (for whether yakoї FORMS oblіku) in yakih rozmіschenі sintetichnі th analіtichnі danі, Je systematically oblіkovimi reєstrami.

Kombіnovanі - tse takі reєstri in yakih poєdnano hronologіchnі that sistemnі oblіkovі reєstri. Kombіnovany reєstr daє zmogu vіdbivati ​​gospodarskі processes odnochasno in hronologіchnomu System i order one robochem priya, mother vіdomostі about obsyag vikonanoї robots have zaznachenih rozrіzah. In tsomu perevaga kombіnovanih oblіkovih reєstrіv.

II. For zmіstom oblіkovі reєstri podіlyayutsya on reєstri analіtichnogo, that is synthetic oblіku kombіnovanі.

In analіtichnih oblіkovih reєstrah zdіysnyuєtsya Obl_k for analіtichnimi danimi. Whether yaky oblіkovy reєstr (Square od FORMS oblіku) s analіtichnimi danimi Je analіtichnim oblіkovim rahunkom. Form Tsikh reєstrіv bagato, osnovnі s them: kіlkіsno-pіdsumovuvalnі kartka, kontokorentnі kartka, bagatokolonkovі kartka.

There is synthetic oblіkovih reєstrah held Obl_k for rahunkami is synthetic. Whether yaky oblіkovy reєstr іz rahunkom Je synthetical synthetical oblіkovim reєstrom - the parent book, magazine-warrant i t.іn.

In zv'yazku іz zastosuvannyam ostannіm hour at praktitsі rіznih oblіkovih forms Pocha vikoristovuvati oblіkovі reєstri de poєdnuєtsya Obl_k for that is synthetic analіtichnimi danimi. Takі oblіkovі reєstri for zmіstom nazivayutsya kombіnovanimi.

III. For zovnіshnіm decorated oblіkovі reєstri podіlyayutsya on buhgalterskі books reєstratori, okremі leaflets kartka, vіdomostі (Fig. A.6.3).

Fig. A.6.3. Klasifіkatsіya oblіkovih reєstrіv

Book Buhgalterskі - tse chi zbroshurovanі oblіkovі sintetichnі analіtichnі reєstri. Books in yakih zbroshurovano sintetichnі oblіkovі reєstri, nazivayutsya buhgalterskimi books is synthetic oblіku (parent book, magazine-cephalic). Books in yakih zbroshurovano analіtichnі oblіkovі reєstri, nazivayutsya buhgalterskimi books analіtichnogo oblіku. Sintetichnі rahunki toil bagato analіtichnih rahunkіv, what books analіtichnogo oblіku Je kіlka, yak rule, odnіy for analіtichnih rahunkіv rahunku skin is synthetic, but for deyakih, napriklad for rahunku "Sirovina i materіali" - navіt bіlshe. On obkladintsі buhgalterskoї book zaznachaєtsya Hosting Project Gospodarstwa place the chi, Hosting Project books i zvіtny Year. W metoyu posilennya control OAO All storіnki kozhnoї book numeruyutsya i proshnurovuyutsya. On zvorotі ostannoї storіnki book zaznachaєtsya zagalna Quantity Numbered, proshnurovanih storіnok.

Book Buhgalterskі - naybіlsh nadіyny sposіb zberіgannya oblіkovih reєstrіv is synthetic, th Especially analіtichnogo oblіku. Prote stench of toil number nedolіkіv: uskladnyuєtsya ratsіonalny rozpodіl oblіkovoї robots mіzh pratsіvnikami buhgalterії; uniquely znizhuyutsya oglyadovіst danih in oblіkovih reєstrah i mozhlivostі vikoristannya їh for operational control of the second upravlіnnya; not possible to accurately viznachiti optimally obsyag books zapisuvannya gospodarskih operatsіy; He can be vikoristovuvati obchislyuvalnі machines for zapisuvannya in oblіkovі reєstri gospodarskih operatsіy. Mensch nadіynі for zberіgannya, ale zruchnіshі in robotі reєstratori th okremі arkushі.

Reєstratori - tse spetsіalnі folder s rozsuvnimi kіltsyami, Cudi vkladayutsya oblіkovі reєstri synthetical chi analіtichnogo oblіku. Yak i books on obkladintsі reєstratora zaznachaєtsya Hosting Project pіdpriєmstva, reєstratora i zvіtny Year. In reєstratorah zruchno zberіgati oblіkovі reєstri. At the moment whether yaky without Especially trudnoschіv mozhna vityagati s them potrіbnі reєstri chi vkladati novі. Tse daє zmogu vikoristovuvati obchislyuvalnі machines for zapisuvannya gospodarskih operatsіy to oblіkovih reєstrіv and Rasht - for operational control that upravlіnnya. Krіm of tse spriyaє usunennyu th іnshih nedolіkіv scho toil їh buhgalterskі book.

Nedolіkom reєstratorіv Je trudomіstkіst rozkladannya for them oblіkovih reєstrіv, in addition praktitsі reєstratori not duzhe poshirenі.

Okremі arkushі, kartka on yakih rozmіschenі oblіkovі reєstri synthetical th analіtichnogo oblіku not broshuruyutsya. Cutaneous s them i funktsіonuє okremo vikoristovuєtsya for Pevnyi oblіkovih required. Tse daє zmogu sistematizuvati oblіkovі reєstri to whether yakih rozrіzah, naybіlsh ratsіonalno rozpodіlyati oblіkovu robot mіzh pratsіvnikami buhgalterії widely zastosovuvati mehanіzatsіyu oblіku i vikoristovuvati oblіkovі reєstri to control that upravlіnnya Gospodarstwa.

Okremі arkushі, SSMSC Je reєstrami synthetical oblіku, zberіgayutsya in zvichaynih folders and reєstri analіtichnogo oblіku - at kartotetsі (spetsіalnomu in the box) in rozrіzі synthetical rahunkіv i subrahunkіv.

IV. Budova oblіkovih reєstrіv duzhe rіznomanіtna i od deposits bagatoh obstavin - od nature that zmіstu operatsіy, nature potrіbnih vіdomostey require operational control th od kerіvnitstva that tehnіchnih zasobіv, SSMSC zastosovuyutsya in oblіku. Tom pid hour pobudovi oblіkovih reєstrіv slіd urahovuvati sposіb їh OF REFERENCE - Hand chi machine. Suchasnyj eg pobudovi oblіkovih reєstrіv - machines (reєstratori, lіchilniki, toscho sensors).

For Budova oblіkovі reєstri podіlyayutsya on odnokolonkovі that bagatokolonkovі (tablichnі). Tablichnі have their Cherga, podіlyayutsya on dvo- i odnostoronnі, tablichnі that shahovі (Fig. A.6.4).

Odnostoronnі - tse takі oblіkovі reєstri, SSMSC s right edge of toil Dvi columns: one for recording sum zbіlshennya pributku chi and other - for the sum zmenshennya chi vidatku; date, number i zmіst gospodarskoї operatsії zapisuyut in lіvіy chastinі reєstru. Unilateral Budova toil usі tipovі analіtichnі oblіkovі reєstri (zrazki kartok kіlkіsno-pіdsumovuvalnih imposed in forms A.6.3.-A.6.5), and takozh-valued Chastina spetsіalnih analіtichnih oblіkovih reєstrіv. Tsі reєstri vikoristovuyutsya for vsіh oblіku forms.

Fig. A.6.4. Klasifіkatsіya oblіkovih reєstrіv for Budova

Dvostoronnі - oblіkovі reєstri, podіlenі on Dvi Chastain: lіva priznachena for zapisіv zbіlshennya (+) and the right - to zapisіv znizhennya (-). Oblіkovі reєstri takoї Budova vikoristovuyutsya zdebіlshogo for knizhkovih oblіku forms.

Tablichnі - tse takі oblіkovі reєstri, podіlenі a number of vertical columns (such zrazok reєstru imposed in the schemes) in yakih debit chi lending column. Such Budova reєstru viklyuchaє neobhіdnіst lead okremі oblіkovі reєstri for analіtichnih danih, zabezpechuє Keeping one reєstru for vsіh vidіv pokaznikіv in rozrіzі groupies. For tsogo vikoristovuєtsya okrema reєstru vertical columns. In kozhnіy vertikalnіy kolontsі oblіkovogo reєstru zapisuyutsya vіdmіnnі one od one pokazniki, SSMSC Je Some of the elements tієї samoї sukupnostі. Tabular pobudova oblіkovih reєstrіv duzhe widely vikoristovuєtsya in praktitsі buhgalterskogo i operational tehnіchnogo oblіku that on AMR.

Shakhov nazivayut oblіkovі reєstri, podіlenі vertical horizontal i lіnіyami a number klіtok in formі shahovoї planks. In klіtki zapisuyut sumi odnochasno for EYAD acquaint themselves, napriklad for mіstsem zdіysnennya vitrat (workshop, team toscho) i character vitrat (palivo, materіal, toscho salary); Find our chi for debit i rahunkіv loan. Sumi klіtok, SSMSC pіdsumovuyutsya on vertikalі, harakterizuyut one to acquaint themselves at gorizontalі - іnshu. Butt such reєstru Je form A.6.4.

Pіdsumki on vertikalі pokazuyut vitrati for mіstsem їh zdіysnennya (for workshops) and on pіdsumki gorizontalі svіdchat about the character i rozmіr vitrat (materіali, palivo t i. E.).

Duzhe widely vikoristovuyutsya shahovі reєstri in journal-ordernіy formі oblіku. OAO All Mayzhe oblіkovі reєstri tsієї FORMS oblіku toil Shakhov Budova.

Tabular, and especially Shakhov pobudova oblіkovih reєstrіv, nayratsіonalnіsha. Takі reєstri vikoristovuyut for skladannya rіznih Institution i grupuvan danih stream oblіku Pevnyi vіdrіzok for an hour, they are synthetic away poєdnuєtsya i analіtichny Obl_k gospodarskih operatsіy.

table A.6.1

Virobnitstva costs for structural pіdrozdіlami

Grafіchnu klasifіkatsіyu oblіkovih reєstrіv imposed in Fig. A.6.5.

Fig. A.6.5. Klasifіkatsіya oblіkovih reєstrіv

In tabular i Shakhov oblіkovih reєstrah often vikoristovuyut lіnіyny sposіb recording gospodarskih operatsіy, if for dermal processes vіdvoditsya okremy row, de zapisuyutsya sumi yak for debit, so i for a loan rahunku. Tsey sposіb recording promising. Vіn zruchny for monitoring the repayment svoєchasnim zaborgovanostі she Rukh pevnoї partії inventory materіalnih tsіnnostey.

A.6.3 Form

Kartka kіlkіsno-sumarno oblіku

Hosting Project rahunku ________________________________

A.6.4 Form

Hosting Project rakhunok ___________ _________ ________ Code

A.6.5 Form

Kartka pіdsumovuvalnogo oblіku

Hosting Project rahunku ________________________________