home
 Accounting, auditing
books
Buhgaltersky Obl_k - Sopko VV
|
Buhgaltersky Obl_k - Sopko VV
A.8.5. Vіdkrittya buhgalterskih rahunkіv for teorієyu dvoїstostі on osnovі zapisіv "debit", "credit"
Z'yasuvavshi vzaєmozv'yazok balance uzagalnennya gospodarskih faktіv - yavisch i protsesіv - іz rahunkami buhgalterskogo oblіku that values them as "debit" i "credit" rozglyanemo protsedurnі power-line oblіku them such gospodarskih operatsіy: vіdkrittya rahunkіv pіdstavі on the balance sheet; entries rahunkah on pіdstavі dokumentіv; zamikannya rahunkіv pіslya completion zapisіv usіh operatsіy; skladannya new balance on pіdstavі zamknenih rahunkіv.
Danі vstupnogo (Pochatkova) balance Gospodarstwa imposed in the Table. A.8.6.
table A.8.6
Balance at 01.03.200_ p.
| Assets | pasiv |
|||||
|
number s / n |
statte asset |
Suma, UAH. |
number s / n |
statte pasiv |
Suma, UAH. |
|
1 |
Osnovnі zasobi |
66000 |
1 |
statutory kapіtal |
80000 |
|
2 |
Materіali |
30000 |
2 |
Backing kapіtal |
50000 |
|
3 |
Fuel type |
5000 |
3 |
creditors |
15000 |
|
4 |
UNFINISHED virobnitstvo |
19000 |
4 |
loans to banks |
15000 |
|
5 |
Rozrahunkovy rakhunok |
30000 |
||||
Balance |
150000 |
Balance |
150000 |
|||
On pіdstavі vstupnogo balance zanesemo vіdpovіdnі zalishki okremih articles to rahunkіv (vіdkriєmo rahunki) A.8.6 scheme.
Rozchlenuvannya balance on rahunki i vіdobrazhennya them Pochatkova zalishkіv
| Rakhunok "Osnovnі zasobi" |
rakhunok "Materіali" |
||||||
Debit |
Credit |
Debit |
Credit |
||||
|
Zalishok 66000 at 01.03 |
Zalishok 30000 at 01.03 |
||||||
|
rakhunok "Fuel type" |
rakhunok "Pending virobnitstvo" |
||||||
Debit |
Credit |
Debit |
Credit |
||||
|
Zalishok 5000 at 01.03 |
Zalishok 19000 at 01.03 |
||||||
|
rakhunok "Rozrahunkovy rakhunok" |
rakhunok "Statutory kapіtal" |
||||||
Debit |
Credit |
Debit |
Credit |
||||
|
Zalishok 30000 at 01.03 |
Zalishok 80000 at 03.01 |
||||||
|
rakhunok "Rezervnі Costa" |
rakhunok "Lenders" |
||||||
Debit |
Credit |
Debit |
Credit |
||||
|
Zalishok 50000 at 01.03 |
Zalishok 15000 at 01.03 |
||||||
|
rakhunok "Loans to banks" |
|||||||
Debit |
Credit |
||||||
|
Zalishok 15000 at 01.03 |
|||||||
Comments
Commenting, keep in mind that the content and the tone of your messages can hurt the feelings of real people, show respect and tolerance to his interlocutors, even if you do not share their opinion, your behavior in terms of freedom of speech and anonymity offered by the Internet, is changing not only virtual, but real world. All comments are hidden from the index, spam control.