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

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

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

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

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

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

 51 ""  55 "

  ",  08 "   " (    , 

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

".

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

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

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

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

.

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

: 01 "", 04 "", 58 "" . 

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

     02 "  ", 05 "

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

         : 01

", 04 "", 58 "" .  79

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

   : 02 "  ", 05 " 

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

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

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

     ,    ,

.

        

)  79

". , 

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

79 "".

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

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

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

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

 76

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

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

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

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

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

    79 " "   ,

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

.

 6.14.

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

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

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

    

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

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

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

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

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

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

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

10 "" 10 "" 

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

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

" " 

16 "16 "

 " 

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

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

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

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

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

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

40 " (, )" 40 " (, )" 

41 "" 41 "" 

43 "" 43 "" 

44 "" 44 "" 

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

50 "" 50 "" 

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

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

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

60 "" 57 "" 

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

70 "" 62 "" 

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

76 "" 71 "" 

84 " ()" 73 "" 

90 "" 76 "

91 "" 84 "  (

 )" 

97 "" 90 "" 

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

 97 "" 

 99 "" 

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

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

 7. 

 80 ""

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

.

   80 " "     ,

    .    80 " "

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

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

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

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

 80 " "     75 "  ". 

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

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

    80 " "   , 

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

.

 80           

     .     80  "

".

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

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

". 

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

    80 " "     

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

 7.1.

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

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

    

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

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

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

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

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

10 "" 10 "" 

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

" " 

16 "16 "

"  

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

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

41 "" 41 "" 

43 "" 43 "" 

50 "" 50 "" 

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

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

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

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

75 "" 75 "" 

81 " ()" 83 "" 

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

)"  

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

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

 81 " ()"

  81 "  ()"      

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

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

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

.

, ,  81 " ()" 

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

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

 81 " ()"  80 "" 

    .      81 "

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

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

 7.2.

 81 " ()" 

    

50 "" 73 "" 

51 "" 80 "" 

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

55 ""  

91 ""  

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

 82 ""

  82 " "       

.

       ,  

,  5 . 

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

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

     5       , 

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

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

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

          82 "

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

        82 "

" : 84 " ()" - 

  ,      ; 66 "

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

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

 7.3.

 82 "" 