Клокова Н.В. Практическая инструкция по применению плана счетов бухгалтерского учета

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, , ?

www.InetLib.Ru - !

! 

.

      ,   

.

  ,       ,  

 .  ,       

   .  ,  

.

.







 2006

ISBN 5476002936



         

   ,      

 31  2000 .  94, , 

 7  2003 .  38  

  ,    ,   

  .     

, , 

.





 1. 



,          

,      ,     ,

, .

 01 ""

 01 "" 

  ,   , ,  ,  ,

.

  ,       ,

 01 "" .

     ,    

,  01 "

www.InetLib.Ru - !

"  08 "".

. 4  ""  6/01 

          

:

1) 

;

2)     , .   

  12     ,    12

;

3) ;

4)  () .

    : , ,     

,      ,  ,

 , ,    ,

,    ,  ,   

  ,        

,     );   

   ;  ,   (,

).

: 

 (,     );   

).

 01 "" :

01-01 " ()";

01-02 "";

01-03 " (";

01-04 "";

01-05 "";

01-06 "";

01-07 ", , ";

01-08 "";

01-09 "";

01-10 "";

01-11 "";

01-12 ", . ";

01-13 "";

01-14 "";

01-15 "".

  01-01 " ( )"  ,  

 ,       ,

.

  01-02 ""   , 

   ,      

     ,      ,  

.

 01-03 " (  )" ,  

,    ,      ,  

 (, .).

         

 91-02 ""

     01 " ",  03 " ( 

)".     010 "  "  

.

 01-04 "" , 

 .  ,   01-3 "  "  ,

.

  01-05 " "  , 

.

  01-06 "  "   

www.InetLib.Ru - !

, .

  01-07 ", , "  

   ,        ,  

.

 01-08 "" , , , 

 ().

 01-09 "" , , 

,        ,  

,   ;     (), -

, , .

 01-10 "" 

. , 

          ,  

            

.

  01-11 "  "   

, .

  01-12 ",   . "  ,   

.

 01-13 "" .

 01-14 "" , 

.

 01-15 "" , 

 .  ,   01-15 ""    ,

.

, 

, , 

         ( ,

   ).    . 8  6/01

, :

- ,  ();

- ,        

;

- ,       ,

;

-  ,      ,

 () ;

- ;

- , ;

- ,   ,   

;

-  ,    ,   

  ,  ,       

     ,     ,

    ,        

, .

, 

     ,  ,   

, .

   ,   ,  

,  , 

       ( , 

).

        

  )    ,   ,  

    ,      ( 

).        ,  

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  (  )     

, 

  ,      ,  

.

   ,      

)  ,    ,  

) , .

 ,       ()  ,

      ,   

).

, , 

  ()  ,   ,

    .  ,  

  ,    ,    

      .  

.

    ,    

,   ,    ,

   ()  , 

  ,        

.

         ,  

     , ,  

      01 " "   

 08 "".

 ,        (),

        08 "   "

 08 "  ")     98 " 

" ( 02 ""). 

     01 " "    08

   ",  08 "  ".  

         

. , 

  ,       

       98 "  "

 02 "")  91 "".

           

         01 "

"  03-01 "".

         

   01 " "     79 "

".

        

, , 

01 ""  80 "".

 ()

    ( )    

.   ,    ,     

 () .

 ,          

          ,  ,

    ,        

 (    ),       

,       ( )  

 08 "".

   (  )   



.  , 

, 

, 

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 08 "   "    60 "   

" (   ).     

 08 "   "   ,   

      (, ,  -

, .), .

          

     002 " ,  

".

        

 01 "" 

91 "".

     10 000      ,

       ,   

,   . ,      01 "

",  () 

. 

.

         

 () 

  " "        

 01 "".

  ,        

,    91 "   ".    

 08 "", 

       

 (  , ,    .) 

 .           

 08 ""  01 "" ,



.

       10 000     

,        ,  

 ,   . ,    01-12 ",   .

",    ,      , .

.

        

 01 ""  83 "", 

01 "     ".    

,  ,     ,   

 84 "  ( )"      01

 ".       

 01 ""  84 "

 ()".

        83 "

" ( 01 "     ")    84

 ()".

          

,  01 "":

100 - ;

200 - ;

300 - ;

400 - ;

500 - ;

600 - ;

700 - ;

800 - .

           

.

      (  

 )  , ,    

www.InetLib.Ru - !

  ,    01 " ":  

 400 "".

        08 " "  09

   "  01 " "     11

".

    ,    ,

 01 ""  79-

02 "", .

   (, , , 

  .)        02 "

"  01 "".



01 ""  91-02 "".

         

, ,  (

  ).       

)          

 ()      . 

         

     , .    

         

.

         

        01 " " 

 80 "".

           

  58 " ",  01 ""  02 ""   

  01 " "     .

    01 " "    02 " 

" .



   01 " "    94 "    

".            94

".

    ,       

,  

 01 " "    99 "  " ( 03 ",  

").

    01 " "    

  .       

, 

 (, .).

 1.1.

 01 "" 

, , ? www.InetLib.Ru - !



    



03 "" 02 "" 

08 "" 11 "" 

76 "" 76 "

 " 

79 "" 79 "" 

80 "" 80 "" 

83 "" 83 "" 

 91 "" 

 94 "" 

 99 "" 



www.InetLib.Ru - !



 "" 20  2005 .    () 

,   ,  1180 .  (    180 .).

    1062 . (    - 162 .).     

.

,          

 29,45 .  1 .,  - 29,52 .  1 .

       25     

 29,52 .  1 .  34 833,60 . (1180 .  29,52

.).

:

 08-04 ""  60-01 "

"

- 29 450 . ((1180 - 180 .)  29,45 .) - 

;

 19-01 ""  60

- 5301 . (180 .  29,45 .) - ;

 08-04 ""  60

- 900 . - ;

 19  60

- 162 . - ;

 60  51

- 1062 . - ;

 01

 08-04 ""

- 30 350 . (29 450 . + 900 .) - 

.

25  2005 .

 60  51

- 34 833,60 . (1180 .  29,52 .) - .

        ,    

, ;

 91-02  60

- 70 . ((29,52 . - 29,45 .)  (1180 . - 180 .)) - 

;

 19  60

- 12,6 . ((29,52 . - 29,45.)  180 .) -     

;

 68  19

- 5475,6 . ((29,52  180) + 162) -         

.

 02 ""

 02 "  "     

, .

    (, ,   .),  

    ,    , ,  

,  ,    ,  

, .   .       



    .     

 010 "".

    (      010

  " )       (. 

  )          

.

     ,    

 ().

www.InetLib.Ru - !

      , 

       (. 17

 6/01).

        

   ,      

        ,    

  (,   ),  

 12 .

       

          

   ,    .    ,

      , 

.

 02 "" :

02-01 " ()";

02-02 "";

02-03 " ()";

02-04 "";

02-05 "";

02-06 "";

02-07 ", , ";

02-08 "";

02-10 ", ";

02-12 ", . ";

02-13 ", ";

02-14 "";

02-15 "".

         

   02 "  "     

 ().

          

         02

  "    79-02 "   

".

       10 000    

 ,        ,  

 ,   .      (  )

 

 01 "".



            

,  02 "", , :

100 - ;

200 - ;

300 - ;

400 - ;

500 - ;

600 - ;

700 - ;

800 - .

 ,         ( 300 - 

), ,  12  ( 400 -

), .

        

          02 "

"  83 "" ( 01 "

  ")     ,     

   ,       

     ,  84 " 

 )" -         .

 02 "