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Buhgaltersky Obl_k - Sopko VV

A.8.7. Methods viznachennya koresponduyuchih rahunkіv that skladannya buhgalterskogo Completion (records)

Pіdgotovka dokumentіv to record on rahunkah zavershuєtsya skladannyam korespondentsії rahunkіv - buhgalterskogo meeting. To dwellers zapisati gospodarsku operatsіyu (gospodarsky fact) on rahunkah, potrіbno viznachiti korespondentsіyu rahunkіv that sklasti buhgalterske meeting.

Shcho oznachaє termіn korespondentsіya? (Od lat correspondent -. Vіdpovіd, іnformuvannya)? In buhgalterskomu oblіku termіn korespondentsіya zastosovuєtsya in rozumіnnі viznachennya vzaєmozv'yazku rahunkіv on osnovі ekonomіko-law that ically mathematical viznachen. Tobto, SSMSC zmіni vіdbudutsya in Active-Passive stanovischі. SSMSC rahunki that SSMSC matematichnі zmіni - navedemo mozhlivі zmіni (see Figure A.8.2.).

Fig. A.8.2. Varіanti mozhlivih Change log in sistemі rahunkіv pid vplivom gospodarskih faktіv (operatsіy)

For butt'll vikoristovuvati already vіdomі us gospodarskі fact - the divas. rozdіl A.5.2 that rozdіl A7.

For zmіstom gospodarskogo fact (operatsії) vnaslіdok yakogo (1) Kasu pіdpriєmstva opributkovanі groshі sumі in 1000 UAH., SSMSC boule vkladenі zasnovnikom, vzaєmopov'yazanimi will rahunki "Casa" is the "Korchuk I. I "(statutory kapіtal):
Rakhunok "Casa" activity (vartіsny ob'єkt) on nomu potrіbno vіdobraziti zbіlshennya (nadhodzhennya) pennies, tobto (+). For rakhunok Korchuk I. I. (Vkladennya in statutory kapіtal) Passive (sub'єkt vlasnostі right on the bag, at the statutory vkladenu kapіtal) on nomu potrіbno takozh vіdobraziti nadhodzhennya (tobto zbіlshennya right vlasnostі) tobto (+).

So rank on active rahunku bude zbіlshennya nadhodzhennya, tobto (+) i in the Passive rahunku takozh bude zbіlshennya (zbіlshennya right vlasnostі) tobto takozh (+).

For guidance diagram (Fig. 8.3) tse Purshia type gospodarskogo Process (operatsії).

Inshyj butt. For zmіstom gospodarskogo fact pіdpriєmstvo won a loan to the bank for the amount of 2000 UAH., Yaky zarahovano on rozrahunkovy rakhunok at the bank.

Vzaєmopov'yazanimi rahunkami will be: "Credit Bank" is the "Rozrahunkovy rakhunok". "Rozrahunkovy rakhunok." - Tse Activity rakhunok, vіn oznachaє, scho in rozporyadzhennya pіdpriєmstva nadіyshli groshі in sumі 2000 UAH, tobto zbіlshennya on rahunku (+). "Loans to banks" - Passive Tse rakhunok, more oznachaє, scho Bank Got right to chiu scrip, yak vіddalo in Borg pіdpriєmstvu, she Got Yomou vіddati (pіdpriєmstvo Got zobov'yazannya to the bank on the minds of the bag qiu land (the contract).

So rank on rahunku active "Rozrahunkovy rakhunok" bude zbіlshennya (+) i in the Passive rahunku "loans to banks" takozh bude zbіlshennya.

Process viznachennya vzaєmopov'yazanih rahunkіv on pіdstavі zmіstu gospodarskih faktіv-operatsіy nazivaєtsya posting (od lat conto -. Rakhunok).

Viglyad posting bude so:

Persha: rahunku at "Casa" (+) 1000 UAH.

on rahunku "Korchuk I. I. "(+) 1000 UAH.

Other: rahunku "Rozrahunkovy rakhunok" (+) 2000 UAH.

rahunku on "Loans to banks" (+) 2000 UAH.

Memorіalny warrant

To dwellers zapisati on rahunkah prokontirovanu th zareєstrovanu gospodarsku operatsіyu, yak nazivaєtsya "Buhgalterske Venue of" skladayut memorіalny warrant.

Memorіalny order (Table A.8.7.) - Tse form on Money Does buhgalterske recorded meeting. Ale in ostannі prophets form vzhe not zapovnyuyut and tіlki on Pervin dokumentі skladayut buhgalterske meeting.

table A.8.7

Memorіalny order number 1 for ___________ 200_ p.

Dodatok 1

(Arcos)

HEAD accountant ___________ (pіdpis)

Cutaneous prokontirovany gospodarsky fact-yavische abo processes reєstruyut in spetsіalnomu zhurnalі. Process reєstratsії suprovoditsya prisvoєnnyam kozhnіy kontirovtsі Pevnyi numbers (Table. A.8.8).

Prokontirovany that zareєstrovany in zhurnalі gospodarskih faktіv pid Pevnyi number gospodarsky fact (operatsіya) nazivaєtsya buhgalterskim meeting.

table A.8.8

Journal reєstratsії gospodarskih faktіv-yavisch abo protsesіv (operatsіy) for ___________ 200_ p.