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

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

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



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

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

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

.

      2005 .  

  1 770 000 .,   - 270 000 .,   

 .     70 800 .,     - 10

800 .           472

000 .,    - 72 000 .      

.

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

:

 07  60

- 1 500 000 . -    , 

;

 19  60

- 270 000 . , ;

 60  51

- 1 770 000 . - ;

 07  60

- 60 000 . -       

;

 19  60

- 10 800 . - , ;

 60  51

- 70 800 . - ;

 08  07

- 1 560 000 . (1 500 000 . + 60 000 .) - ;

 08  60

- 400 000 . - ;

 19  60

- 72 000 . - ;

 60  51

- 472 000 . - ;

 01  08

- 1 960 000 . - .

 09 ""

 09 "" 

   .     

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

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

   09 "  "      68

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

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

   09 "  "      68

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

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

.

      ,     , 

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

  ,     09 "  " 

 99 "".

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

.

 1.8.

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

 09 ""



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

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

    

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

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

 99 "" 

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

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



  2005 .     ,     2004 . 

.

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

. 246  5000 .

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

.

           

       ,   2005 . 

   12 000 .       

   9000 .,       

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

.

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

:

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

 98-04 ""

- 5000 . - ;

 09 ""

 68-01 ""

- 1200 . (5000 .  24%) - ;

:

 70-01 ""

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

- 2500 .-  1/2 ;

 98-04 ""  91-01 ""

- 2500 . - ;

 68-01 ""

 09 ""

- 600 . - ;

:

 70-01 ""

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

- 2500 .-  1/2 ;

- 2500 . - ;

 68-01 ""

 09 ""

- 600 . - .

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

 . 18  6/01 (    30.03.2001 N 26)  

  10 000 .      (  )

    .      ( )  

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

. 3 . 1 . 254 ).

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

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

. , 

. 238 .

  ,     ,   73-02

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

,        98 "  ", 

98-4 "  ,     ,    

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

 98,  98-4,  91 "",  91-1 "" 

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

 (. 3 . 250 . 4 . 4 . 271 

).

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

       5000 . (. 8-11  18/02).

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

 1200 . (5 000 .  24%) 

  09 "  "    68 "    ",

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

 ()       

,  68  09 (. 14, 17  18/02).

 2. 

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

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

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

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

).

 ,    ,    

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

  002 " ,    ".

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

,  003 ", ".

 10 ""

 10 ""       ,

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

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

).

    10 ""    

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

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

  ,    10 "",     (

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

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

".

 10 "" :

10-01 "";

10-02 ", ";

10-03 "";

10-04 "";

10-05 "";

10-07 ", ";

10-08 "";

10-09 ", , ";

10-10 "";

10-11 "";

10-12 "";

10-13 "".

  10-01 "  "       

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

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

    , ,     ;

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

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

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

 10-02 ", "

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

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

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

,  41 "".

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

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

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

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

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

 10-2 ", ".

  10-03 ""      (,

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

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

, , .) .

 10-04 "" 

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

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

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

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

 10-01 "".

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

 41 "".

  10-05 " "      

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

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

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

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

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

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

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

.

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

,        10-05 " "  

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

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

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

 23 "" () 

 20 "".

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

        10-05 " " 

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

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

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

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

 23 ""  10-05 "" , 

.

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

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

10-05 ""  10-07 ", ". 

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

    10-7 ",     "  

 15-05 "    ".   15-05 " 

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

 15-5

"  10-05 "".

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

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

         10-7 ",  

  "    15-05 "    " 

          10-05 " " 

    15-05 "    ". 

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

05 ""  91-02 "".

  10-08 " "   ,

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

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

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

   ,  ,  ,

,  ,  , -

.

  10-09 " , , "     

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

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

 10 "".

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

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

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

 (   )       

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

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

).

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

,  10-09 ", , " 

 91-01 "".

 10-10 ", , " 

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

 12-,  12

.

  10-11 "      " 

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

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

.

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

,  10-11 "

"  10-12 "

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

      10-12 "     

".

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

10 ""    : ,     ( 

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

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

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

 10-13 "" , 

.

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

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

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

"  () 16 "" .

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

      10 ""    60 " 

  ", 20 " ", 23 " ", 25

 ", 26 " ", 29 "

", 71 "", 76 "

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

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

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

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

 ()

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

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

) .

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

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

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

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

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   ( )          10

".

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

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

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

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

       ,        10

"    60 "    "   79-02

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

 10 "" ,  

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

, .), .

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

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

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

        10 "",   ,

,  10

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

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

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

 10 "" 

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

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

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

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

.

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

,  10 ""  28 "

".

      10 ""   

91-01 "" :

- ;

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

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

, , );

- .

      ( ,

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

,  10 ""

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

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

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

     10 ""    75 "  ",

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

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

 ,     10 ""    80 "

".

 ,     ,  

  10 ""    86 " ".   

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

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

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

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

86 "")  ( 76 "

  ").        10

"    76 "     ".  , 

        

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

 10 ""    60 "    ",  

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

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

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

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

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

      .   

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

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

        10

"  98 "",  02 "".

,  98 "" 

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

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

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

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

  10 ""    66 "     ", 67

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

 15 "

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

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

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

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

.     ,  ,  .  



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

      15 " 

  "        10

" .

       10 "" 

  15 "    "   

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

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

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

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

    10 ""       

.

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

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

 10 ""  58 "".

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

 10 ""  66 "

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

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

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

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

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

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

 10 "" 

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

    10 ""      

 (, , .)

 2.1.

 10 "" 

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

    

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

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

15 "  10 "" 

"  

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

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

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

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

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

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

40 " (, )" 44 "" 

41 "" 45 "" 

43 "" 76 "" 

44 "" 79 "" 

60 "" 80 "" 

66 "  91 "" 

"  

67 "94 "" 

68 "" 97 "" 

71 "" 99 "" 