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

Подождите немного. Документ загружается.

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

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

         41-02 "

 "    90 "" ( 02 ""), 

     90 "" ( 02 "")    42

" , .

 , ,   41-02 "

"  .  

 41-02 ""  94 "

". 

94 ""  42 "".

  41-03 "  "      

.

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

       41-03 "  " 

 19 "

" ( 03 "    ")  

 60-01 "         

".

          41-03 " 

"  90 "",  02 "".

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

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

      26 " "  

 41-03 "".

      41-03 "

 "     .    

 41-03 ""  94 "

".

  41-04 "    "      

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

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

,  41-04 ""  60 "

  ",  01 "     

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

 41-04 ""

 90 "",  02 "".

  41-80 " "      

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

       41-80 " " 

  60-01 "        

".

,     ,     41-80

 "     76 "     ",

 08 "".

, ,  41-80 "

"      29 "   ",

 03 ", ,     

".

        41-80 " "  

 90 "",  02 "".

 () 

 60 ""  44 "".

 15 "

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

.

    41 ""     

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

.

 4.2.

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

 41 "" 

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

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

    

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

15 " 10 "" 

"  

41 "" 20 "" 

42 "" 41 "" 

60 "" 44 "" 

66 "    45 "" 

"  

67 " 76 "" 

"  

68 "" 79 "" 

71 "" 80 "" 

73 "90 "" 

75 "" 94 "" 

76 "97 "" 

"  

79 "" 99 "" 

80 ""  

86 ""  

91 ""  

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

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

 42 ""

 42 " "       

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

.

      42 " "  

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

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

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

.

  ,       ,

        42 " " 

 41 "".

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

 90 "" ( 02 "")  42 "".

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

 42 ""  94 "".

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

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

.

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

:

1)             

 42 "";

2)       (  )   

 ();

3) 

,  100, 

;

4)   ,    ,   

  100 ,        

.

 42 "" 

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

.

 4.3.

 42 "" 

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

    

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

 41 "" 

 44 "" 

 90 "" 

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

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

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



, . 

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

         40 000 . (  

)        25 000 . (   ).  

    52 000 .,     12 000 .  ,  

,   32 000 .,     7000 .     

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

 10 000 .

  ,   

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

 41 ""

 60 ""

- 40 000 . - ;

 41 ""

 60 ""

- 25 000 . - ;

 41 ""  42 ""

- 12 000 . - , ;

 41 ""  42 ""

- 7000 . - ;

 60 ""

 51 ""

- 40 000 . - ;

 60 ""

 51 ""

- 32 000 . - ;

 29 ""  41 ""

- 52 000 . (40 000 + 12 000)- ;

 29 ""

 70, 69, 60

- 7000 . - ;

 41-02 ""  41-01

- 32 000 . (25 000 + 7000) - ;

 50  90-01 ""

- 32 000 . - ;

 90-02 ""  41-02 ""

- 32 000 . - ;

 90-02 ""

 42 ""

- 7000 . - ;

 50  90-01 ""

- 52 000 . - ;

 90-02 ""

 29 ""

- 62 000 . (52 000 + 10 000) - ;

 90-02 ""

 42 ""

- 12 000 . - ;

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

  42 " "        

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

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

,   ,    (. 4

. 346.26  ). . 3 . 2 . 170  ()

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

     . 21     

       ,  ,

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

 (, ).

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

 43 ""

 43 " "    

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

.

-

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

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

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

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

, . , 

, .

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

)  ,  41

".         43 " " 

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

   40 "  (, )"   90 "",  02

".

 ,         ,

; ,  43

", .

 43 "" :

43-01 "";

43-02 "";

43-03 "".

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

:

-        40 "  (,

)"  43-01 "";

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

 43-03 "";

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

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

 ,     43-01 " "  43-02

".

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

 ,  43 "".

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

 43 "" ,  10 "" 

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

 40 " (, )"

    43 " "   .  

 43 " " ( 01 " ")   

 40 "  (, )" ( 01 " () ").

 40 "

, )".

         43-03 "

 "        

   : 20 " ", 23 "",

29 "".

      43 " "  

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

:

 43-01 ""

  20 " ", 23 " ", 29

"

-  (, .);

 43-02 ""

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



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

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

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

            

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

.

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

  43 " "     90 "",  02

".

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

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

),  (, ), 

    45 " ",  01 "  

".

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

 ,     43 " "    45 "

",  05 "".

     45 " "      90

" ( 02 "")        

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

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

    43 " "    08 "  

"  10 "" ().

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

 43 ""  91-02 "".

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

 43 " "      .  

          43 " " 

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

    43 " "     

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

 4.4.

 43 "" 

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

    

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

20 "" 10 "" 

23 "" 20 "" 

29 "" 23 "" 

40 " (, )" 25 "" 

79 "" 26 "" 

80 "" 28 "" 

91 "" 44 "" 

 45 "" 

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

 79 "" 

 80 "" 

 90 "" 

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

 97 "" 

 99 "" 

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

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

 44 ""

 44 "" , 

, , .

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

 44 "" , , :

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

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

;

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

;

- ;

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

;

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

;

- ;

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

- ;

- ;

- ;

- .

 ,   ,   44 "  "

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

- ;

- ;

- ;

- , , ;

- ;

- ;

- ;

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

- ;

- ;

- , , ,  (

);

- .

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

, , , ,  , , ,   .),   44 " 

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

- ;

- ;

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

- .

 44 "" :

44-01 "";

44-02 "".

  44-01 " "     

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

      44-01 " " 

 ():

- 01 " "       10 000  

;

- 02 "  ", 04 " ", 05 "

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

;

- 10 "", 16 "   "   

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

- 19 "      "   