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

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

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

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

;

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

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

- 69 "     "   

;

- 70 " ",  01 "", 

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

- 71 "   "   ,  

;

- 76 "     "    

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

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

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

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

",  04 "").

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

 ():

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

;

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

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

;

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

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

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

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

;

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

, ;

- 68 "" ;

;

- 70 " " ( 01 "") 

;

- 71 "   "   ,  

, . ;

- 76 "" ( 10 "

") ;

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

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

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

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

 90 "".

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

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

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

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

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

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

.

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

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

1)           ,

;

2)   ,    ,     

;

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

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

4) 

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

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

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

,    44 " "   15 " 

 " (    )  11 " 

" ().

 44 "" .

 4.5.

 44 "" 

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

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

    

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

02 "" 10 "" 

04 "" 11 "" 

05 "" 15 " 

 " 

10 "" 45 "" 

16 "   76 "" 

"  

19 "79 "" 

"  

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

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

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

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

 500 .

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

 44 ""

 73 ""

- 500 . - 

;

 73 ""  50, 70

- 500 . -         

.

 . 188          

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

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

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

   .      

, .

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

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

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

.

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

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

 . 5     " "  10/99, 

 06.05.1999 N 33.

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

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

. 25 . 255 .

. 3 . 217 

 ()       ,

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

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

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

.

 45 ""

 45 "" 

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

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

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

 45 "" :

45-01 "";

45-02 "";

45-03 ", ";

45-04 "";

45-05 "".

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

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

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

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

  45-02 "    "  

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

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

  45-03 " ,  " 

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

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

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

 45-04 "" 

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

.

  45-05 "     "   

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

.

     (,    .)

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

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

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

 43 ""  41 "".

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

 45 "",  02 "".

, , ,  45

 " ( 03 " ,  ") 

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

", 71 "".

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

 45 " " ( 04 " ")   76 " 

   " ( 10 "    

").

        45

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

".

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

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

 ().

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

 94 ""  45

".

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

  .)     99 "  " ( 03 ",  

      ")    45

".

    45 " "     

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

 4.6.

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

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

    

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

10 "" 76 "" 

11 "" 79 "" 

20 "" 90 "" 

21 "" 94 "" 

23 "" 99 "" 

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

41 ""  

43 ""  

44 ""  

71 ""  

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

"  

79 ""  

91 ""  

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

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 46 ""

 46 "    "   

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

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

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

 (, , , .).

   46 "    "  

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

  ,     90 "",  01 "". 

            20 "

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

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

 62 "",  02

".

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

 46 "    ",     62-01

".

,  62-01 "

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

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

    46 "    "  

.

 4.7.

 46 ""



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

    

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

90 "" 62 "" 

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

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

 5. 

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

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

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

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

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

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

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

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

        

.

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

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

. .

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

.

 50 ""

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

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

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

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

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

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

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

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

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

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

.

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

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

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

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

, .

 50 "" :

50-01 "";

50-02 "";

50-03 "".

 50-01 "" .

 50-01 ""

     : 50 "", 51 " ", 52 "

", 55 "   ", 57 "  ", 60 "   

", 62 "", 66 "

", 67 "    ", 71 "   ", 73

     ", 75 "  ", 76 "  

  ", 79 " ", 80 " ", 86 "

", 90 "", 91 "", 98 "".

 50-01 ""

   : 50 "", 51 " ", 52 " ", 55

   ", 58 " ", 57 "  ", 60 " 

  ", 62 "    ", 66 " 

  ", 67 "   ", 70 "

   ", 71 "   ", 73 "   

 ", 75 "", 76 "",

79 "", 80 "", 94 "",

99 "".

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

,  50 ""

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

. 

   50 ""    52-02 "  ". 

          71 " 

 "      50 "".  

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

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

",  01 ""  02 "".

 50-02 "" 

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

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

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

) .

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

    ,  50-02 " "  

 62-01 "".

 50-02 "" 

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

 62 "", 

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

91 "".

  50-03 " "     

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

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

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

      50-03 " "   

 50-01 ""  51 "".

       50-03 " " 

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

 50-03 "" .

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

.

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

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

.        50 ""   

  91-01 " ".       

50 ""  94 "".

 5.1.

 50 "" 