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

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

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



      ( )     

    9440 .,      

.

       - 9440 .  

.

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

.

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

:

 75-01 " () "  80

- 9440 . - ;

 08  75-01

- 9440 . - ;

 01  08

- 9440 . - .

  . 18  6/01       10 000 . 

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

;

 20  01

- 9440 . - ;

 90-02  20

- 9440 . - .

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

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

     ,       60-75: 

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

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

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

  76 "     "    

:

76-00 "";

76-01 "";

76-02 "";

76-03 "";

76-04 "";

76-05 "";

76-06 "";

76-07 "";

76-08 "";

76-09 "";

76-10 "";

76-11 "";

76-12 "";

76-13 "";

76-80 "".

 76-01 "  " , 

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

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

 76-01 "" 

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

        76-01 " 

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

            76-01

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

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

 76-01 ""  (

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

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

  76-02 "    "  

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

 70 "

 " ( 04 "   ")    76-02 " 

".

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

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

      76-02 "  

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

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

 76-02 "    "     (

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

  76-03 "       " 

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

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

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

 76-03 " 

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

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

       76-03 "   

   "      86 "

",  01 "".

   76-03 "       "

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

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

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

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

 ,        79-09

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

         76-03 " 

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

",  80 "".

 76-04 "  "   

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

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

 01 "  ")    76-04 "  

".   76-04 "

"  51 "".

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

 76-04 ""

 51 "".

   76-04 "   "  

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

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

 50-01 " ". 

  ,      76-04 "  

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

07 "  " (    ),  76 "  

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

).

  76-05 "   "  76-06 "  

"          ,

 60-75.

  76-07 "      " 

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

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

)      76-07 "  

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

   ,          76-07

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

".

  76-08 "   "     , 

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

 , ,  62

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

, ,  76-08 "

 "    : 60 "    "

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

"), 90 "" ( 01 "")  91 "   " ( 01

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

         76-08 " 

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

01 "". 

 ,   76-08 "   "  

    76-04 "   ".  

 76-08 ""

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

 76-08 "

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

,  76-08 "" 

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

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

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

  76-09 "  "    ,

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

 () , , .

   76-09 "  " ,  ,  

:

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

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

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

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

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

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

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

);

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

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

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

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

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

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

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

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

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

-          -   

 58-04 "",     ,    -   

 91-01 "";

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

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

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

, ), -  91-01 "

".

          76-09

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

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

  76-10 "     "  

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

.

        76-10 " 

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

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

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

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

,  76-10 ""

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

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

  76-10 "     "    51

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

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

 76-10 "     "    99 " 

",  03 ",        

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

"  51 "".

  76-11 "     "

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

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

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

  76-11 "     " 

 76-03 "

     ".    76-11 "  

  "      51 "

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

.

 76-12 "" 

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

  76-12 "  "    

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

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

   76-12 "   "  

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

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

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

".

  76-13 "   "    

.

        

     76-13 "   " 

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

    76-13 "   "    51

 ", 50 ""  79 " ",  02 " 

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

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

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

    )     76-13 " 

"  97 "",  03

".        76-13 " 

"  51 "".

 76-80 "" 

.

 6.12.

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



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

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

    

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

01 "" 01 "" 

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

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

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

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

10 "" 10 "" 

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

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

" " 

20 "" 19 "

 " 

21 "" 20 "" 

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

25 "" 25 "" 

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

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

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

41 "" 41 "" 

43 "" 44 "" 

44 "" 45 "" 

45 "" 50 "" 

50 "" 51 "" 

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

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

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

58 "" 58 "" 

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

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

66 "" 63 "" 

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

70 "" 61 "" 

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

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

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

79 "" 76 "" 

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

90 "" 91 "" 

91 "" 94 "" 

97 "" 96 "" 

98 "" 97 "" 

99 "" 99 "" 

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

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

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

.

 3500 .

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

)  - 286 . ((3500 . - 400 . - 300 .  3)  13%);

 - 1607 . ((3500 . - 286 .)  1/2);

)  (, 6%) - 96 . 42 . (1607 .  6%).

 - 1989 . 42 . (286 . + 1607 . + 96 . 42 .).

 - 1510 . 58 . (3500 . - 1989 . 42 .).

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

 20  70

- 3500 . - ;

 70  68  ""

- 286 . - ;

 70  76  ""

- 1703 . 42 . (1607 . + 96 . 42 .) - ;

 70  50

- 1510 . 58 . - ;

 76  ""  51

- 1703 . 42 . - .

 77 ""

 77 "  "     

.

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

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

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

 77 "" 

68 "",  01 "", 

,  () .

 77 "" 

68 "",  01 "", 

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

.

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

,  77 "" 

  99 "  ",  "    (

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

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

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

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

 6.13.

 77 ""



    

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

99 ""  

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

 79 ""

 79 " "      

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

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

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

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

.

 79 "" :

79-01 "";

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

79-03 "" .

  79-01 "   "    

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

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

.

,   ,     01

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

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

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

" .

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

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

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

1. , 

.    , ,   

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

 (60 "", 73 "

 ", 76 "     "  .)    51

 " (  ,       

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

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

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

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

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

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

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

: 62 "  ", 73 "  ",

76 " " . 

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

) .         

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

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

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

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

51 " ",    -    50 ""    79-02

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

.

2.       .     

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

,  68 "" 

 69 "     "    79-02

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

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

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

       (68 "

  "  69 "     ")    51

".

3.     .     