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

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

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

    

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

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

04 "" 20 "" 

05 "" 23 "" 

10 "" 28 "" 

16 "  29 "" 

"  

19 "76 "" 

"  

21 "" 79 "" 

23 "" 97 "" 

29 "" 99 "" 

43 ""  

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

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

"  

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

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

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

79 ""  

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

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

97 ""  

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

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

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

 26 ""

 26 " "      

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

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

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

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

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

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

.

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

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

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

    ,        26

 "   : 20 " ", 23 "

", 29 ""; 90 "".

 26 "" :

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

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

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

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

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

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

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

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

);

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

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

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

";

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

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

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

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

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

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

";

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

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

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

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

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

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

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

";

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

, -  70

",  01 "";

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

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

";

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

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

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

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

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

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

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

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

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

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

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

 26 "" :

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

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

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

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

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

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

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

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

 26 "" 

 .    ,    26

",  90 "".

    26 " "    

, .

 3.5.

 26 "" 

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

    

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

02 "" 08 "" 

04 "" 10 "" 

05 "" 20 "" 

10 "" 23 "" 

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

"  

19 "29 "" 

"  

21 "76 "" 

23 "" 79 "" 

29 "" 86 "" 

43 "" 90 "" 

60 "" 97 "" 

68 "" 99 "" 

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

"  

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

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

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

"  

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

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

97 ""  

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

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



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

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

      ,     23 600

.,     - 3600 .       

 1180 .,  180 .  1 

(12 .).

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

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

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

      N 18  4  1993 .   " 

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

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

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

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



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

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

.

 97  60, 76

- 20 000 . - ;

 19  60, 76

- 3600 . - ;

 60, 76  51

- 23 600 . - ;

 26  97

- 1 666,67 . (20 000 . : 12 .) -     

;

 68  19

- 300 . - ;

 26  60

- 1 000 . -       

;

 19  60

- 180 . - ;

 60  51

- 1180 . - ;

 68  19

- 180 . -          

.

 28 ""

 28 "" .

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

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

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

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

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

 28 "" :

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

;

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

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

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

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

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

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

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

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

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

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

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

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

   ,     -     60

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

";

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

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

";

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

     , -     69 " 

";

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

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

  ,     -     71 " 

".

 28 "" :

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

 10 "";

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

 73 "";

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

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

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

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

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

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

", .

 28 ""   (),

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

 3.6.

 28 "" 

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

    

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

10 "" 10 "" 

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

21 " 23 "" 

"  

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

25 "" 73 "" 

26 "" 76 "" 

40 " (, )" 91 "" 

43 "" 96 "" 

60 "" 99 "" 

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

"  

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

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

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

"  

91 ""  

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

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. 

.  (3000 .),

   ,  ,       (2680 .),

 (1850 .).

.

 28  10

- 3000 . - ;

 28  70, 69

- 2680 . -    ,  ,   

;

 28  25

- 1850 . - ;

 20  28

- 7530 . (3000+ 2680 + 1850) - .



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

.       12500 .   

:

-  - 3500 .;

-  - 5000 .;

-  - 4000 .

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

 28  20

- 12 500 . - ;

 10  28

- 5000 . -   ,   ,   

;

 73  28

- 3500 . - , , ;

 20  28

- 4000 . (12 500 . - 3500 . - 5000 .) - 

;

 70, 50, 51  73

- 3500 . - .

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

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

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

.

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

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

  , -    .),   , 

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

.

        

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

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

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

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

 29 "" :

29-01 "";

29-02 "";

29-03 ", , 

";

29-04 "";

29-05 "".