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

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

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

 29-01 "" 

, .

 29-01 "" :

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

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

 010 "");

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

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

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

);

- , 

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

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

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

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

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

-   , ,   .   (,

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

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

";

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

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

";

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

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

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

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

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

-  ,   , -     68

";

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

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

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

      .),     

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

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

",  71 "   " (   

);

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

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

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

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

   29-01 " "     

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

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

 29-02 "" , :

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

- ;

- ;

- ;

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

- ;

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

 29-02 "" :

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

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

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

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

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

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

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

 10 "" (   ),  16 " 

  " (     , 

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

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

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

, -   70 "  ",

 01 "";

";

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

";

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

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

";

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

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

",  76 "",  71

" ();

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

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

 29-02 "" :

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

, -  20 "";

-    ,     , - 

 29-01 "";

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

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

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

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

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

, .

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

" :

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

";

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

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

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

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

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

-   , ,   .   - 

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

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

";

";

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

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

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

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

26 "";

";

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

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

);

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

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

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

" :

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

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

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

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

  29-04 "  "   

.

 29-04 "" :

-      -     02

";

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

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

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

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

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

);

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

03 "";

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

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

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

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

";

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

    , -     23

";

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

   , -     25

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

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

";

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

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

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

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

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

);

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

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

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

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

 29-04 "" :

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

 41 "",  03 "";

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

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

 -  20 "";

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

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

  29-05 ""  ,    

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

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

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

 (    ).       29-05

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

 29-05 "" :

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

";

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

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

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

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

);

- , , .  -    

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

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

";

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

, -  23

";

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

    , -     25

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

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

";

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

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

);

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

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

97 "".

 29-05 "" :

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

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

";

- , , - 

 29-01 "";

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

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

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

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

 3.7.

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



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

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

    

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

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

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

05 "" 25 "" 

10 "" 26 "" 

11 "" 29 "" 

16 "   40 " (, )" 

"  

19 " 43 "" 

"  

23 "" 44 "" 

25 "" 45 "" 

26 "" 73 "" 

28 "" 76 "" 

29 "79 "" 

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

68 "" 90 "" 

69 "   91 "" 

"  

70 "" 94 "" 

71 "" 96 "" 

76 "97 "" 

"  

79 "" 99 "" 

80 ""  

91 ""  

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

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

97 ""  

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



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

.

.

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

.

 41  60, 76, 71

-  ();

 19  60, 76

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

 60, 76  51

- ;

 68  19

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

 29  41

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

 29  02

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

 29  70

- , , . ;

 29  69

-    ,       

;

 29  60, 76

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

 19  60, 76

- ;

 60, 76  51

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

 68  19

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

 29  25, 26

;

 50  90-01

- ;

 90-03  68

- ;

 99  90

- .

 4. 

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

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

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

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

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

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

 () . .

 40 " (, )" :

40-01 " () ";

40-02 "";

40-03 "      ()

".

   40-01 " () "   

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

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

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

43 " " -        ()

         ()

;

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

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

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

;

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

, .

      40-02 "  "

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

        : 20 " ", 23

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

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

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

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

".

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

)  40-01 " () " 

40-02 "" .

,    40-02 " 

",     40-03 "  

   () ".   ()

    40-03 "    

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

.

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

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

    40-03 "    

 () ".  () 

     90 "" ( 02 ""),  

) - .

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

.

 4.1.

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



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

    

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

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

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

29 "" 21 "" 

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

 28 "" 

 43 "" 

 79 "" 

 90 "" 

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

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

 41 ""

 41 ""         -

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

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

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

.

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

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

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

41 ""   ,   , ,  

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

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

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

", .

,    ,     002

 ,    ",  ,  

, -  004 ", ".

 41 "" :

41-01 "";

41-02 "";

41-03 "";

41-04 "";

41-80 "".

  41-01 "  "      ,

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

.

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

 41-01 "  "      60-01 " 

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

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

 "      60-01 " 

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

    ,    41-01 "  ",

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

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

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

 41 "" ( 01 "") 

 45 "" ( 01 "").

            

    41 "" ( 01 "  ")   45 "

" ( 05 "").

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

 41-01 "  "       ( 

 91-01 "").  41-01 "

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

  41-02 "  "      

, .

         41-02 "

" :

60 "    " ( 01 "   

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

;

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

;

42 " " -      (    

);

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

.