home Accounting, auditing books Organіzatsіya buhgalterskogo oblіku in the budget to install - Svіrko SV

Organіzatsіya buhgalterskogo oblіku in the budget to install - Svіrko SV

ROZDІL 8 ORGANІZATSІYA OBLІKU DOHODІV, VIDATKІV TA VITRAT

Osnovnі termіni i ponyattya: organіzatsіya planuvannya dohodіv zagalnogo Fund; organіzatsіya planuvannya dohodіv spetsіalnogo Fund; koshtoris; Established rozklad; asignuvan plan; organіzatsіya oblіku vidatkіv; rozrobka robochoї ekonomіchnoї klasifіkatsії vidatkіv; organіzatsіya rozrobki nomenclature vitrat articles.

8.1. Basics of organіzatsії oblіku dohodіv, vitrat that vidatkіv

Gains vidatki that vitrati budgetary SET Je samostіynimi ob'єktami oblіku against in sistemі buhgalterskogo oblіku budgetary SET rozglyadayutsya in vzaєmozv'yazku, oskіlki phone reception mіzh them naslіdkovy Got cause and nature of (the scheme in Fig. 8.1).

Fig. 8.1. Vzaєmozv'yazok dohodіv, vidatkіv that vitrat budgetary SET

Revenues of the budgetary SET toil spetsifіchny character: podіlyayutsya on income zagalnogo i spetsіalnogo fondіv, order formuvannya yakih regulyuєtsya okremimi normative acts schodo skin. Vidatki i vitrati budgetary SET vіdbivayut, s one side, dzherela їh zabezpechennya - zaznachenі Fund (zagalny spetsіalny i) and s іnshogo side - harakterizuyut Dvi ekonomіchnі the category, scho viznachayut spetsifіku gospodarskoї dіyalnostі budgetary set-up.

Zauvazhimo, scho in zagalnіy sistemі buhgalterskogo oblіku budgetary SET CAME Obl_k dohodіv i vidatkіv Yea i nayskladnіshim nayvіdpovіdalnіshim, about scho to rechі, Hosting Project svіdchit traditsіyna other systems - buhgaltersky Obl_k vikonannya koshtorisu dohodіv i vidatkіv. Otzhe, power organіzatsії oblіku zaznachenih napryamkіv potrebuє naydokladnіshoї rozrobki th opratsyuvannya. Zagalnі zavdannya organіzatsії buhgalterskogo oblіku dohodіv, vidatkіv that vitrat takі:

• zabezpechennya yakіsnih pokaznikіv schodo processes planuvannya dohodіv i vidatkіv maybutnogo rock;
• pobudova mehanіzmu svoєchasnogo that dostovіrnogo fіksuvannya Informácie schodo otrimanih dohodіv that zdіysnenih vidatkіv i vitrat;
• zabezpechennya bezperervnostі іnformatsіynih potokіv schodo operational danih for zaznachenimi ob'єktami oblіku mіzh buhgalterskoyu service i aparata upravlіnnya in place the osobі kerіvnika;
• formuvannya robochoї nomenclature ekonomіchnoї klasifіkatsії vidatkіv;
• rozrobka robochoї vitrat nomenclature of articles;
• zabezpechennya otrimannya dostovіrnoї information The result vikonannya koshtorisu dohodіv i vidatkіv.

Pending regulatory dokumentіv scho regulyuyut power oblіku that planuvannya dohodіv, vidatkіv that vitrat, nalezhat:

• Holds Kabіnetu Mіnіstrіv od 28.02.02 number 228 "On the Procedure zatverdzhennya skladannya, rozglyadu, zatverdzhennya that basic vimog to vikonannya koshtorisіv budgetary SET";
• Mandate Sovereign Treasury of Ukraine 22.01.01 number od 3 "On the Procedure zatverdzhennya kasovogo vikonannya sovereign budget for vidatkami";
• Mandate Mіnіsterstva fіnansіv od Ukraine 15.05.02 number 319 "On the Procedure zatverdzhennya prizupinennya budgetary asignuvan";
• Mandate Sovereign Treasury of Ukraine od 08.10.01 number 140 "On the Procedure zatverdzhennya vikonannya sovereign budget for vidatkami of minds funktsіonuvannya vnutrіshnoї platіzhnoї system";
• Holds Kabіnetu Mіnіstrіv od Ukraine 17.05.02 number 659 "About zatverdzhennya perelіku group Vlasnyi nadhodzhen budgetary SET, vimog schodo їh utvorennya that napryamkіv vikoristannya";
• "On the order of about zatverdzhennya Іnstruktsії vikoristannya i oblіku pozabyudzhetnih koshtіv budgetary SET" Mandate Mіnіsterstva fіnansіv Ukraine is the Head Sovereign Treasury of Ukraine upravlіnnya od 8/11/98 number 63;
• Mandate Mіnіsterstva osvіti i od 3/13/01 Science of Ukraine number 119 "About zatverdzhennya" methodically rekomendatsіy schodo zastosuvannya position (standard) buhgalterskogo oblіku 16 "Vitrati" when viznachennі koshtorisnoї vartostі NDDKR ";
• Holds Kabіnetu Mіnіstrіv od Ukraine 17.09.96 number 1138 "On zatverdzhennya perelіku Pay poslug, SSMSC nadayutsya Reigning in mortgages Health Protection receptionists that vischih mortgages osvіti";
• Holds Kabіnetu Mіnіstrіv od Ukraine 20.01.97 number 38 "Pro zatverdzhennya perelіku Pay poslug, SSMSC mozhut nadavatisya Reigning The Teaching mortgages";
• Mandate Mіnіsterstva vnutrіshnіh ref Ukraine, Mіnіsterstva fіnansіv Ukraine Economy of Ukraine is the Mіnіsterstva od 16.07.2001 № 549/333/147 «About zatverdzhennya Order spravlyannya pay for nadannya Pay poslug pіdrozdіlami Derzhavnoї avtomobіlnoї іnspektsії Mіnіsterstva vnutrіshnіh the right";
• Holds Kabіnetu Mіnіstrіv Ukraine od 5.23.01 number 556 "About zatverdzhennya perelіku Pay poslug scho nadayutsya pіdrozdіlami Derzhavnoї avtomobіlnoї іnspektsії Mіnіsterstva vnutrіshnіh the right";
• Holds Kabіnetu Mіnіstrіv Ukraine od 15.05.2000 number 798 "On zatverdzhennya perelіku Pay poslug, scho shaping can nadavatis pіdrozdіlami Derzhavnoї receptionists Mіnіsterstva vnutrіshnіh the right";
• Mandate Mіnіsterstva vnutrіshnіh ref Ukraine, Mіnіsterstva fіnansіv Ukraine, Mіnіsterstva od Economy of Ukraine 07.09.2000 № 611/215/194 «About zatverdzhennya Tarifіv on vikonannya Pay poslug, SSMSC mozhut nadavatisya pіdrozdіlami Derzhavnoї pozhezhnoї receptionists MVS Ukrainy i procedure for making sub'єktami gospodaryuvannya that fіzichnimi special fee for nadannya Pay poslug pіdrozdіlami Derzhavnoї pozhezhnoї receptionists Mіnіsterstva vnutrіshnіh the right ";
• Holds Kabіnetu Mіnіstrіv Ukraine od 23.04.2001 number 383 "On zatverdzhennya perelіku Pay poslug, SSMSC mozhut nadavatisya pіdrozdіlami materіalno-tehnіchnogo zabezpechennya Mіnіsterstva vnutrіshnіh the right";
• Holds Kabіnetu Mіnіstrіv Ukraine od 28.12.2000 number 1913 "On zatverdzhennya perelіku Pay poslug, SSMSC mozhut nadavatisya budgetary install natural zapovіdnogo Fund";
• Holds Kabіnetu Mіnіstrіv Ukraine od 08.11.2000 number 1659 "On zatverdzhennya Venue of the provisions about the randomness that sposterezhen nadannya authorities derzhavnoї statistics on poslug platnіy osnovі";
• Holds Kabіnetu Mіnіstrіv Ukraine od 01.11.2000 number 1619 "On the Procedure zatverdzhennya vikonannya cadastre robіt that nadannya poslug on platnіy osnovі Reigning authorities resursіv land";
• Holds Kabіnetu Mіnіstrіv Ukraine od 15.05.2000 number 798 "On zatverdzhennya perelіku Pay poslug, scho shaping can nadavatisya pіdrozdіlami Derzhavnoї pozhezhnoї receptionists Mіnіsterstva vnutrіshnіh the right";
• Holds Kabіnetu Mіnіstrіv Ukraine od 11.12.1999 number 2266 "On perelіk Pay poslug, SSMSC mozhut nadavatisya іnformatsіynimi pіdrozdіlami organіv vnutrіshnіh the right";
• Holds Kabіnetu Mіnіstrіv Ukraine od 7.8.1999 number 1432 "On zatverdzhennya perelіku Reigning Pay poslug, SSMSC nadayutsya NAUKOVO-doslіdnimi іnstitutami vessels Sanitary and Epidemiological Mіnіsterstva yustitsії";
• Holds Kabіnetu Mіnіstrіv Ukraine od 29.07.1999 number 1379 "On zatverdzhennya perelіku Pay poslug, SSMSC mozhut nadavatisya budgetary install that organіzatsіyami scho nalezhat to spherical upravlіnnya Sovereign komіtetu on water Gospodarstwa on Yurydychna of order i fіzichnih osіb";
• Holds Kabіnetu Mіnіstrіv Ukraine od 17.05.2002 number 644 "On zatverdzhennya perelіku dodatkovih Pay poslug, SSMSC nadayutsya avarіyno-ryatuvalnimi services";
• Holds Kabіnetu Mіnіstrіv Ukraine od 17.05.2002 number 647 "On zatverdzhennya perelіku Pay poslug, SSMSC mozhut nadavatisya Reigning nasіnnєvimi іnspektsіyami Mіnіsterstva Agrarian polіtiki";
• Holds Kabіnetu Mіnіstrіv Ukraine od 26.10.2001 number 1430 "On zatverdzhennya perelіku Pay poslug ekologіchnogo character SSMSC mozhut nadavatisya teritorіalnimi authorities Mіnіsterstva ekologії that natural resursіv";
• Holds Kabіnetu Mіnіstrіv Ukraine od 07.05.1998 number 639 "On zatverdzhennya perelіku Pay poslug, SSMSC mozhut nadavatisya Reigning arhіvnimi Set";
• Holds Kabіnetu Mіnіstrіv Ukraine od 05.06.1997 number 534 "On zatverdzhennya perelіku Pay poslug, SSMSC mozhut nadavatisya mortgages culture i Mistetstvo, zasnovanimi on derzhavnіy that komunalnіy formі vlasnostі";
• Holds Kabіnetu Mіnіstrіv Ukraine od 19.05.1999 number 855 "On zatverdzhennya perelіku poslug Pay at the Branch atestatsії Naukova i NAUKOVO-pedagogіchnih kadrіv vischoї kvalіfіkatsії";
• Holds Kabіnetu Mіnіstrіv Ukraine od 01.04.1999 number 524 "On nadannya deyakih Pay poslug Komіtetom for lucid for receptionists pratsі" she INSHI.