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

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

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



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

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

    

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

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

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

40 " (, )" 25 "" 

26 "" 28 "" 

79 "" 45 "" 

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

91 "" 79 "" 

 80 "" 

 90 "" 

 91 "" 

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

 99 "" 

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

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

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

 23 "" 

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

. , , :

-  (, , , .);

- ;

- ;

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

-  () ;

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

- , ;

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

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

 )    .  ,   

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

      23 " "    28

".

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

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

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

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

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

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

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

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

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

);

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

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

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

";

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

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

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

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

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

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

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

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

";

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

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

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

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

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

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

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

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

";

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

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

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

";

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

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

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

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

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

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

";

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

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

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

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

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

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

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

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

:

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

 20 "";

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

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

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

 40 " (, )" 

;

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

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

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

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

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

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

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

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

    90 "",  02 ""      23

 "     90 "",  02

".

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

23-01 "";

23-02 "";

23-03 "".

  23-01 " "      ,

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

;      ;  

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

.

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

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

  23-01 " "     10 "",

70 "", 69 "".

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

 23-01 " "    10 "",    

 -  43 "".

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

  23-01 " "   ,

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

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

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

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

23-01 " "   ,  

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

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

.

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

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

     ,  

,  76 "" 

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

 ,    23-01 " "  

 90 "",  02 "" ( 20 "

",  00 "").

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

,         20

 " ( 00 "  "),      20

 "    90 "" ( 02 "")   

 23-01 ""  90 "" ( 02

").

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

 23-01 "" 

 ,    -        43

".

  23-02 " "    

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

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

     , ,   .

      23-02 " " 

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

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

    23-02 " "    70 " 

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

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

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

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

,     02 "  "    23-02

".

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

      23-02 " "

      : 08 "   ", 10

", 15 "", 20 "",

23 " ", 29 "   "  . - 

.

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

  23-02 " "    20 " ", 

    20 " "    90 "",  02

".

  23-03 "  "   

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

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

.

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

 3.3.

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

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

    

02 "" 07 "" 

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

05 "" 10 "" 

07 "" 11 "" 

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

 " 

11 "" 20 "" 

16 " 21 "" 

"  

19 " 23 "" 

"  

21 "" 25 "" 

23 "" 26 "" 

25 "" 28 "" 

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

28 "" 40 " (, )" 

40 " (, )" 43 "" 

43 "" 44 "" 

60 "" 45 "" 

68 "" 73 "" 

69 "    76 "" 

"  

70 "" 79 "" 

71 "" 80 "" 

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

"  

79 "" 91 "" 

80 "" 94 "" 

91 "" 96 "" 

94 "" 97 "" 

96 "" 99 "" 

97 ""  

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

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

 25 " "     

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

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

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

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

,    ;    , ,

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

; .

 25 " "     ,

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

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

 (, ).

    25 " "    ,

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

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

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

,    25 " ",    

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

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

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

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

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

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

 ().

 25 "" :

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

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

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

);

";

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

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

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

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

";

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

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

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

";

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

";

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

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

";

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

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

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

";

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

 25 "" :

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

 20 "";

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

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

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

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

 25 "" 

.

 3.4.

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

