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

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

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

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

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

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

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

.

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

:

16-01 "";

16-02 "       ,

";

16-03 "";

16-04 "";

16-05 "";

16-08 "";

16-10 ", , ";

16-11 "";

16-13 "";

16-15 "";

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

16-18 "";

16-19 "";

16-80 "".

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

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

  16 "    "   15 " 

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

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

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

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

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

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

 91 "   ",  02 " ".    

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

 90 "",  02 "".

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

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

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

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

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

  100,  ,       

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

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

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

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

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

 2.5.

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



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

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

    

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

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

"  

79 "" 15 "

 " 

80 "" 20 "" 

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

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

 26 "" 

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

 44 "" 

 79 "" 

 80 "" 

 91 "" 

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

 97 "" 

 99 "" 

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

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

 19 "

"

 19 "      "  

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

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

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

:

19-01 "";

19-02 "";

19-03 "";

19-04 " ()";

19-05 ", , ";

19-06 "".

  19-01 "      " 

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

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

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

 19-02 "" 

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

.

  19-03 "    "

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

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

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

  19-04 "   ()"   ( 

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

 ().

  19-05 ",  ,   " 

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

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

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

, , .

           19-05

,  ,   " (   

  (, )  ,        ") 

 68-04 "".

  19-06 ""   ,  , 

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

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

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

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

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

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

 60 "", 71 "

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

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

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

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

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

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

",  04 "".

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

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

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

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

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

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

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

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

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

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

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

, 

 19-01 "", 

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

      08 "   "    01

" .

          

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

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

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

,    ,    19 "  

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

 2.6.

 19 "

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

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

    

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

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

76 "20 "" 

"  

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

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

 26 "" 

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

 44 "" 

 68 "" 

 91 "" 

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

 99 "" 

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

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

 3. 

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

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

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

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

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

20-29,  20-39.  20-29 

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

, );  30-39 . 

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

.      20-39     

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

.

 20 ""

 20 " "      

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

   20 " "   , 

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

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

 ,    .   20 " " 

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

   20 " "     

.

 20 "" :

1)    ,    , - 

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

2)    -     04 "

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

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

3)   -     10 "" ( 

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

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

);

4)       ,  

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

, -  19 "

";

5)  ,   , -   

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

6)  , ,   ,  

, -  23 "";

7)      ,   

   , -     25

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

8) , , - 

 28 "";

9)  , ,     , 

  , -     29 "  

";

10)  ,     , - 

 41 "";

11)   ,      , - 

 43 "";

12)      ,  ,

,-  60 "

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

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

13)    ,      

   (, ), -     68 " 

";

14)         ,

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

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

";

15)       

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

16)     ,    , - 

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

17) ,       

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

";

18)  , ,      

,    .), -     76 "  

";

19)     ,    

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

20)            - 

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

21)       ,  

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

22)  ,      ,

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

   20 " "    

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

 20 "" : 43 "", 40 " (,

)", 90 "" .

   20 " "     

.

 20-00 ""   

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

).

    20 " "      

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

   20-39,      20 " "

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

 3.1.

 20 "" 

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

    

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

02 "" 10 "" 

04 "" 11 "" 

05 "" 15 " 

 " 

10 "" 20 "" 

11 "" 21 "" 

16 "28 "" 

"  

19 "40 " (, )" 

"  

20 "" 43 "" 

21 "45 "" 

23 "" 76 "" 

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

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

      28 

 21  17  2005 .

  (, , )  .  

 7200 .

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

 1967 , 

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

:

7 200 .  3 . : 3 . : 29,6 . = 243,24 .

:

243,24 .  28 . = 6810,72 .

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

:

 20 (26, 25 .)  70

- 2189,16 . (243,24 .  9 .) - ;

 20 (26, 25 .)  69-02

- 437,83 . (2189,16 .  20%) - ;

 20 (26, 25 .)  69-01

- 70,05 . (2189,16 .  3,2%) - ;

 20 (26, 25 .)  69-03

- 43,78 . (2189,16 .  2%) - ;

 20 (26, 25 .)  69-04

- 17,51 . (2189,16 .  0,8%) - ;

 69-02  69-05

- 218,92 . (2189,16 .  10%) - ;

 69-02  69-06

- 87,57 . (2189,16 .  4%) - ;

 97  70

- 4621,56 . (243,24 .  19 .) - ;

 97  69-02

- 924,31 . (4621,56 .  20%) - ;

 20 (26, 25 .)  69-01

- 147,89 . (4621,56 .  3,2%) - ;

 20 (26, 25 .)  69-03

- 92,43 . (4621,56 .  2%) - ;

 20 (26, 25 .)  69-04

- 36,97 . (4621,56 .  0,8%) - ;

 69-02  69-05

- 462,16 . (4621,56 .  10%) - ;

 69-02  69-06

- 184,86 . (4621,56 .  4%) - ;

 70  68

- 885,39 . ((2189,16 . + 4621,56 .)  13%) - ;

 70  50

- 5925,33 . (2189,16 + 4621,56 - 885,39) - ;

 68  51

- 885,36 . - ;

:

 69-02  51

- 1362,14 . - ;

 69-01  51

- 217,94 . - ;

 69-03  51

- 136,21 . - ;

 69-04  51

- 54,48 . - ;

 69-05  51

- 681,08 . - ;

 69-06  51

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- 272,43 . - ;

 20 (26, 25 .)  97

- 4621,56 . - , ;

 20 (26, 25 .)  97

- 924,31 . - ;

 20 (26, 25 .)  97

- 147,89 . - ;

 20 (26, 25 .)  97

- 92,43 . - ;

 20 (26, 25 .)  97

- 36,97 . - ;

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

, . . 8

. 255  .   . 2 . 226     . 

 (. 2 . 1 . 238  ),    (. 10  N 167-),    

         (. 1 

,  N 765) .

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

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

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

.

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

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

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

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

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

      , .   20 "

".

 21 "" :

,    , -     20

", 23 "" .;

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

      -     40 "

 (, )";

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

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

 , , -  91

".

 21 "" :

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

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

 -  28 "

";

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

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

";

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

 90 "",  02 "";

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

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

 ,  , -     94

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

 21 "" 

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

 3.2.