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

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

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

    

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

04 "" 08 "" 

79 "" 20 "" 

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

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

 26 "" 

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

 44 "" 

 79 "" 

 97 "" 

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

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

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

 07 ""

 07 "  "       

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

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

   () .    -

.

 ,  ,   ,   

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

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

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

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

 07 "" , :

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

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

  .    ,   , 

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

.

          07

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

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

.

 07

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

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

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

  ,     07 "  "  

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

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

    07 "  "   : 23 "

" -        ; 66

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

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

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

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

      (  ); 71 " 

 " -   ,   ; 76 " 

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

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

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

, .).

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

   07 "  "      79

".

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

,  07 "

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

 15-17

     "  16-17 "  

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

.

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

          07

"  86 "".

   ,   ,   

 07 "  "        

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

 ,   ,    07 " 

"   08 "  ",  03 " 

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

".

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

,    ,     07 " 

"  76 "" ( 02 " 

").

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

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

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

)  07 "".

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

          07

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

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

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

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

     07 "  "    94

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

 

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

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

 07 ""  99 "",  03 ", 

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

    07 "  "    

 (, .).

 1.6.

 07 "" 

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

    

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

15 "08 "" 

"  

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

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

66 "79 "" 

"  

61 " 80 "" 

"  

71 "" 91 "" 

75 "" 94 "" 

16 " 99 "" 

"  

79 ""  

80 ""  

86 ""  

91 ""  

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

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

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

 08 "   "     

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

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

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

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

).

 08 "" :

08-01 "";

08-02 "";

08-03 "";

08-04 "";

08-05 "";

08-06 "";

08-07 "";

08-08 "";

08-09 ", ";

08-10 " ,   

";

08-80 "".

  08-01 "  "    

.

  08-02 "  "   

.

  08-03 "   "   

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

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

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

).

  08-03 "   "   

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

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

)  23 "". 

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

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

01 " "        

  10 "".       

,       01 " ",  

.

  08-04 "   "   

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

.

  08-05 "  "   

.

  08-06 "     "   

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

.

  08-07 "  "    

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

.

  08-08 "  "   

         98 "

 " ( 02 " "),    

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

.

  08-09 " ,    "

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

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

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

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

  08-10 " ,  

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

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

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

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

)     ,     08 " 

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

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

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

 08 ""  91 "

".

 08-80 "" .

   08 "   "   ,

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

.

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

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

 02 "  ", 04 " ", 05 "

".

  ,   ,     08-03

"  07 "".

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

08 ""  10 "".

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

      11 "    "    08-06

" , , 

          

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

       08 " 

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

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

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

         08

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

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

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

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

 "    16 "    ".

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

.

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

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

     08 "   "    19

".

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

,     08 "   "    23

" , .

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

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

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

 08 ""  60-01 "

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

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

          08 " 

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

".

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

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

,        ,     08

   "    19 "    

".

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

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

08 "   "     69 "  

"  70 "".

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

 08 ""  71 "".

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

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

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

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

 08 ""  76 "

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

,  (

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

  (     08 "   " 

  01 " ")      , 

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

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

   ,        08

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

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

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

 08 ""  80 "".

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

 08 "   "     86 "

". 

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

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

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

, 

  ,     08 "   " 

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

 08 " 

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

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

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

 96 "".

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

 08 ""  97 "".

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

 08-08 ""  98 "

",  02 "".

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

,   ,    08

" : 01 "", 03 "

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

 01-08 "" 

01-09 "   "    08-06 "   

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

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

 11 "

 "   08-06 "     "  

 01 "".

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

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

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

        

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

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

  08 "   "     80 "

".

 (, .) 

 08 ""  91-02 "".

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

     08 "   " 

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

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

   94 "    

".

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

,  08 "" 

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

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

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

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

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

 08 "" :

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

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

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

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

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

  ;  ;    

;

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

;

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

, , , .).

 1.7.

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



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

    

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

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

05 "" 03 "" 

07 "" 04 "" 

10 "" 76 "" 

11 "" 79 "" 

16 "" 80 "" 

19 "    91 "" 

"  

23 "" 94 "" 

26 "" 99 "" 

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

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

"  

68 ""  

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

"  

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

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

75 ""  

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

"  

79 ""  

80 ""  

86 ""  

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

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

97 ""  

98 ""  

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