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

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

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

    

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

50 "" 50 "" 

51 "" 51 "" 

52 "" 52 "" 

55 "" 55 "" 

57 "" 57 "" 

60 "" 58 "" 

62 "" 60 "" 

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

61 "" 66 "" 

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

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

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

 51 ""

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

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

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

, .

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

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

 51 "" , , 

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

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

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

 51 ""  62 "", 76 "

   ", 79 " "  .  

       51 " "    

 66 "  "  67 " 

".

   51 " "     

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

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

,  76 "

",  02 "".

 51 "" .

 5.2.

 51 "" 

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

    

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

50 "" 04 "" 

51 "" 50 "" 

52 "" 51 "" 

55 "" 52 "" 

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

58 "" 57 "" 

60 "58 "" 

66 "   66 "" 

"  

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

"  

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

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

"  

71 "" 70 "" 

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

"  

75 "" 73 "" 

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

"  

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

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

 52 ""

 52 " "         

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

.

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

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

, . 

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

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

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

.  91 "", 

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

 52 "" 

 .    52 " "     

.  52 "" :

52-01 "";

52-02 "";

52-03 "";

52-04 "".

 52-01 "  "   , 

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

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

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

 52-01 "" 

:

62 "", 76 "",

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

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

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

.

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

 10.12.2003 N 173- "", 

   30.03.2004 N 111- "       

".

 52-02 "  "       ,

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

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

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

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

 52-02 "" 

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

      ")   76 "  

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

    52-02 "  "    79-09

    ".    

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

  52-03 "   "     

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

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

.

 52-04 "   "   

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

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

      52-04 "  

"     57-02 "   ",     57-02

   "    91 "   ",  91-02 "

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

.

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

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

 52-04 "

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

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

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

  50-01 " ",    52-04 " 

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

.

    52 " "    ,  

.

 5.3.

 52 "" 

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

    

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

50 "" 04 "" 

51 "" 50 "" 

52 "" 51 "" 

55 "" 52 "" 

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

58 "" 57 "" 

60 "" 58 "" 

62 "" 60 "" 

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

"  

67 "    66 "" 

"  

68 "" 67 "" 

69 "    68 "" 

"  

71 "" 69 "

73 " 70 "" 

"  

75 "" 71 "" 

76 "73 "" 

"  

79 "" 75 "" 

80 "" 76 "" 

86 "" 79 "" 

90 "" 80 "" 

91 "" 81 " ()" 

98 "" 84 " ()" 

99 "" 91 "" 

 96 "" 

 99 "" 

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



        14 

2005 .  500 000 . . .

16  2005 .  15 000 . 

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

10% 

 48 500 .  ((500 000 - 15 000)  10%).

, 16  2005 .,  15 000

.    , 48 500 .     ,

 485 .

 436 015 . .

 18  2005 .  28,40

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

, , , :

-  14  - 28,70 . .;

-  16  - 28,55 . .;

-  18  - 28,60 . .

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

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

:

14  2005 .:

 52,  ""  62

- 500 000 . / 14 350 000 . (500 000 .  28,70 .) -   

;

16  2005 .:

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

 52 ( "")

- 15 000 . / 428 250 . (15 000 .  28,55 .) -    

;

 57  52 ( "")

- 48 500 . ((500 000 . - 15 000 .)  10%) / 1 384 675 . (48 500 .  28,55 .) -

, ;

 76  52 ( "")

- 485 . / 13 846,75 . (485 .  28,55 .) -   

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

 91 ( "")  76

- 13 846,75 . -       

;

 52 ( "")

 52 ( "")

- 436 015 . (500 000 . - 15 000 . - 48 500 . - 485 .) / 12 448 228,25 . (436

015  28,55) - ;

 91  52 ( "")

- 75 000 . (500 000 .  (28,70 . - 28,55 .) = 14 350 000 . - (428 250 + 1 384 675 +

13 846,75 + 12 448 228,25)) - ;

18  2005 .:

 51  91

- 1 319 200 . (48 500  27,20) - 

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

 91  57

- 48 500 . / 1 387 100 . (48 500  28,60) - 

;

 57  91

- 2425 . (48 500  (28,60 - 28,55) = 1 387 100 - 1 384 675) - 

 57.

 55 ""

 55 "" 

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

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

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

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

, .

 55 "" :

55-01 "";

55-02 "";

55-03 "";

55-04 ""

55-05 "";

55-06 "".

 55-01 "" , .

         55-01

"   : 51 " ", 52 " ", 66 " 

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

     55-01 ""     

   (   ),  ,    60

    ".     

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

  55-01 ""     51 " "  52

".

    55-01 ""    

.

  55-02 " "   ,   

.

          55-02

 "   : 51 " ", 52 " ", 66 " 

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

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

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

)    55-02 " "     .  

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

 55-02 " ";    55-02 " "  

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

 )     55-02 " " 

 51 ""  52 "".

 55-02 "" 

.

 55-03 "" , 

.

          55

   "     51 " "  52 "

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

.

 55-03 "" .

 55-04 "   "      

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

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

.

    55-04 "  "   

.

  55-05 "    "   

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

      55-05 "   

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

" ( 28 "")  86 "".  55-

05 "    "      

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

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

 55-06 "    "     