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

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

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

"  83 "" ( 02 "

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

    ,  84 " 

)" - , , 

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

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

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

   02 "  "     01 "

"  03 "   ".  

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

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

,  02

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

".

 02-12 " ,   . "    ,  

, . 

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

.

  02-13 "  ,   

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

,    08 "   ",  

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

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

.

    02 "  "   

   .      

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

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

 1.2.

 02 "" 

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

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

    

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

01 "" 02 "" 

02 "" 08 "" 

03 "20 "" 

"  

79 "" 23 "" 

83 "" 25 "" 

 26 "" 

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

 44 "" 

 79 "" 

 83 "" 

 91 "" 

 97 "" 

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

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

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

 03 "    "   

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

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

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

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

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

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

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

 03 "" :

03-01 "";

03-02 "".

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

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

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

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

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

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

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

 03 ""  80 "

".

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

) ,  02 "

"  -  02-14 "".

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

       76 "    

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

 03 "    "    98-01 ",

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

).

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

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

"  03 "".

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

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

,   03 ""

 01 "".

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

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



03 "    "   91-02 " ".  

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

      03 " 

"  80 "".

  , ,   ,

,  03 "

 "   94 "     ". 

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

 94 "

".

         

 03 "" 

  99 "  ",  03 ",       

".

    03 "    "  

, .

 1.3.

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

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



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

    

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

08 "" 01 "" 

76 "" 02 "" 

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

 " 

 80 "" 

 91 "" 

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

 99 "" 

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

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

 04 ""

 04 " "       

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

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

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

:

)  () ;

)  (, ) ;

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

;

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

  12     ,    12

;

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

)  () ;

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

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

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

.).

 04 "" :

04-01 "";

04-02 "";

04-03 ""

04-04 "  ,   

".

 04-01 " "     

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

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

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

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

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

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

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

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

  04-02 " "  ,  

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

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

 04-03 " "     

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

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

 -  () .

 04-04 "  ,  

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

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

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

 04 "" ,

    04 " "      08

".

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

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

 08 "".

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

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

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

04 " "       : 20 "

", 26 "" .

    , -

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

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

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

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

 04 "".

        04 "

" .

          04

 "     08 "   "

 05 ""  08 "").

  ()        

        04 " " 

 58 "".

  ,     (

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

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

),     04 " "    

76 ""  60 "".

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

  ,    ,   04

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

".

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

 ,         04

"  80 "".

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

 04 "" 

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

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

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

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

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

 04 ""  91-01 "".

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

 05 "  ",    

     04 " "   

        .   

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

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

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

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

.) ,  04 "", 

 ( 05 "").

       04 " "

 91-02 "".

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

   58 " "  01 ""  02 "" 

    04 " "   

.  04 ""  05

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

.

 ,    ,  

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

  79-02 "    "    04

" ,  04 "".

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

 04 ""  94 "".

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

 94 "

".

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

          04

"  80 "".

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

    04 " "    

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

   .      

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

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

 1.4.

 04 "" 

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

    

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

08 "" 05 "" 

51 "" 20 "" 

52 "" 23 "" 

55 "" 25 "" 

76 "" 26 "" 

79 "" 29 "" 

80 "" 44 "" 

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

 79 "" 

 80 "" 

 91 "" 

 97 "" 

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

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

 05 ""

 05 "  "     

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

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

 04 "").

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

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

 (.  05 "") 

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

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

 05 "" 

 ().

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

 05 "" 

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

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

         05 "

"  04 "".

, 

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

    05 "  "   

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

 05 "" 

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

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

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

 1.5.

 05 ""

