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

Подождите немного. Документ загружается.

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

 55 "" 

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

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

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

 " 

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

 " 

 79 "" 

 91 "" 

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

 97 "" 

 99 "" 

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

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

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



 . .,    "",    

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

- 1000 . .          

.  35 000 .

28  2004 .   29,85 .  1 . 

        500 .     

.

6  2004 .     .,    

 1000 . .

, :

- 28  - 29,2289 .  1 . ;

- 31  - 29,2447 .  1 . ;

- 6  - 29,2307 .  1 . .

 "" .

28  2004 .:

 57  51

- 35 000 . - ;

 52  57

-29 228,9 . (1000 .  29,2289 .) - ;

 91 ( "")  57

- 500 . - ;

 91 ( "")  57

- 621,1 . (1000 .   (29,85 . - 29,2289 .)) -    

;

 50 ( "")  52

- 29 228,9 . - ;

 71  50 ( "")

- 29 228,9 . - .

31  2004 .:

 71  91 ( "")

-15,8 . (1000 .   (29,2447 . - 29,2289 .)) -   

;

6  2004 .:

 26  71

-29 230,7 . (1000  29,2307 .) - ;

 91  ""  71

- 14 . (1000 .   (29,2447 . - 29,2307 .)) -   

.

 (14 .)  ""

 9  2004 .  (15,8 .) .

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

  73 "     "    

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

.

  73 "     "    

:

73-01 "";

73-02 "";

73-03 "";

73-05 "";

73-07 "";

73-08 ", ";

73-09 "";

73-80 "".

  73-01 "   "    

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

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

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

.).

 73-01 "" :

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

 50-01 "",  51 "" );

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

 68 "",  02 "

";

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

 -    73 "    ",  08

, ";

-  -  91-01 "

";

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

 91-01 "".

 73-01 "" :

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

, -       (  50-01

",  51 "" .);

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

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

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

-    ,      ;  

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

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

  73-02 "    "   

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

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

.

 73-02 "" :

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

, -  94 "";

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

 , -     98 "  ",  04

  ,     ,    

".

 73-02 "" :

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

 ( 50-01 "",  51

" );

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

    , -     70 " 

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

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

 91-02 "";

-          - 

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

  73-03 "   "   

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

.

 73-03 "" :

-  - , ., - 

,  28 "".

 73-03 "" :

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

  ( 50 "",  01 " ",  51 " " 

);

 -   70 "",

 01 "";

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

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

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

  73-05 "   "     

.

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

, .

   73-05 "   "   

          91-01

".

 73-05 "" 

      : 50 "" ( 01 "

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

.

  73-07 "  "      

.

 73-07 "" :

-  ,  , -      50 "",

 03 "";

-   ()  ,   , - 

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

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

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

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

",  01 "";

-    ()     - 

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

 73-07 "" :

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

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

",  01 "";

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

 50-01 "";

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

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

";

-     -     76 " 

",  04 "";

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

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

  73-08 "  ,   "   

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

.

   73-08 "  ,   "  :

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

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

",  80 "".

 73-08 ", " :

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

" );

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

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

";

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

 73 "",  01 "

";

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

 -  91-02 "";

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

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

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

  73-09 "    "   

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

 73-09 "" :

-  ,  , -     50 ""

 01 ""), 51 "" .;

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

 68-02 "";

- , , -  76

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

".

 73-09 "" :

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

    50 "" ( 01 " ")  70 " 

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

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

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

".

 73-80 "" 

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

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

 ;     ;

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

 73-80 "" :

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

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

       -     50-01 "

";

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

91-01 "";

-        -     68

",  02 "".

 73-80 "" :

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

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

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

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

50 "" ( 01 " "), 70 "     " ( 01

").

    73 "     "  

.

 6.10.

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



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

    

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

23 "" 41 "" 

28 "" 50 "" 

29 "" 51 "" 

50 "" 52 "" 

51 "" 70 "" 

52 "" 76 "" 

57 "" 91 "" 

62 "" 94 "" 

69 " 99 "" 

"  

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

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

79 ""  

81 " ()"  

84 " (  

)"  

91 ""  

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

98 ""  

99 ""  

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

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



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

 12 000 .  20%

.

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

 73  50 (51)

- 20 000 . - ,  ()

;

 73  91

- 200 . (12000 .  20% : 12 .) -     

;

 70  73

- 1000 . - ;

 70  73

- 200 . -         

.

 75 ""

 75 "  "       

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

 () .

 75 "" :

75-01 " () ";

75-02 "".

  75-01 "     "   

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

 75-01 "

"     80 " "    

.

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

 75-01 " () "

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

 (  )      75-01 " 

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

 ", 10 "", 15 "  " 

.

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

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

.       75 "  "    80 "

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

.

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

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

 83 "".

 75-1 " ()

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

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

  ,    ,  ).  

 "". 

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

  75-02 "   "    

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

     84 "  ( )"  

 75-02 "   ".       

,      (),    70 " 

".

 75-02 "

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

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

  (, )  ,    . 

       75-02 "   " 

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

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

,     75-02 "   "    68

",  68-02 "".

 75-02 "   "      

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

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

    75 "  "    

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

.

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

,  75 "

" .

 6.11.

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

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

    

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

50 "" 07 "" 

51 "" 08 "" 

52 "" 10 "" 

55 "" 11 "" 

62 "" 15 "

 " 

68 "" 20 "" 

80 "" 41 "" 

83 "" 50 "" 

84 "  ( 51 "" 

)"  

91 "" 52 "" 

 55 "" 

 58 "" 

 80 "" 

 83 "" 

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

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