Сборник методических указаний по бухгалтерскому учету
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ɜɫɟ ɤɨɪɪɟɤɬɢɪɨɜɤɢ, ɧɟɨɛɯɨɞɢɦɵɟ ɞɥɹ ɪɚɫɱɟɬɚ ɫɨɫɬɨɹɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. ɂɡɦɟɧɟɧɢɹ, ɧɟɨɛɯɨɞɢɦɵɟ ɞɥɹ ɬɪɚɧɫɮɨɪɦɢɪɨɜɚɧɢɹ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ ɜ ɫɨɫɬɨɹɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɉɪɢɛɚɜɥɹɟɬɫɹ ɤ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ ȼɵɱɢɬɚɟɬɫɹ ɢɡ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ Ɍɟɤɭɳɢɟ ɚɤɬɢɜɵ: ɋɱɟɬɚ ɤ ɩɨɥɭɱɟɧɢɸ Ɍɨɜɚɪɧɵɟ ɡɚɩɚɫɵ Ɋɚɫɯɨɞɵ ɛɭɞɭɳɢɯ ɩɟɪɢɨɞɨɜ ɍɦɟɧɶɲɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ Ɍɟɤɭɳɢɟ ɨɛɹɡɚɬɟɥɶɫɬɜɚ: ɋɱɟɬɚ ɤ ɨɩɥɚɬɟ ɇɚɱɢɫɥɟɧɧɵɟ ɨɛɹɡɚɬɟɥɶɫɬɜɚ Ɂɚɞɨɥɠɟɧɧɨɫɬɶ ɩɨ ɛɸɞɠɟɬɭ ɍɜɟɥɢɱɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ Ɋɚɫɯɨɞɵ ɩɨ ɚɦɨɪɬɢɡɚɰɢɢ: Ɉɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ ɇɟɦɚɬɟɪɢɚɥɶɧɵɯ ɚɤɬɢɜɨɜ ɉɪɢɛɚɜɥɹɸɬɫɹ ɉɪɢɛɚɜɥɹɸɬɫɹ ɉɪɨɱɢɟ ɭɛɵɬɤɢ (ɧɟ ɨɬ ɨɫɧɨɜɧɨɣ ɞɟɹɬ-ɬɢ) ɉɪɨɱɢɟ ɩɪɢɛɵɥɢ(ɧɟ ɨɬ ɨɫɧɨɜɧɨɣ ɞɟɹɬ-ɬɢ) ɉɪɢɛɚɜɥɹɸɬɫɹ ȼɵɱɢɬɚɸɬɫɹ III) Ɉɩɪɟɞɟɥɟɧɢɟ ɞɜɢɠɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɜ ɪɟɡɭɥɶɬɚɬɟ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. ɂɧɜɟɫɬɢɰɢɨɧɧɚɹ ɞɟɹɬɟɥɶɧɨɫɬɶ ɜ ɨɫɧɨɜɧɨɦ ɨɬɪɚɠɚɟɬɫɹ ɜ Ȼɚɥɚɧɫɟ ɜ ɪɚɡɞɟɥɟ ɞɨɥɝɨɫɪɨɱɧɵɯ ɚɤɬɢɜɨɜ, ɨɩɟɪɚɰɢɢ ɜɨɡɞɟɣɫɬɜɭɸɳɢɟ ɧɚ ɤɪɚɬɤɨɫɪɨɱɧɵɟ ɮɢɧɚɧɫɨɜɵɟ ɜɥɨɠɟɧɢɹ - ɜ ɪɚɡɞɟɥɟ ɬɟɤɭɳɢɯ ɚɤɬɢɜɨɜ, ɜ Ɉɬɱɟɬɟ ɨ ɮɢɧɚɧɫɨɜɵɯ ɪɟɡɭɥɶɬɚɬɚɯ ɩɨɤɚɡɵɜɚɸɬɫɹ ɞɨɯɨɞɵ ɢɥɢ ɭɛɵɬɤɢ ɨɬ ɩɪɨɞɚɠɢ ɰɟɧɧɵɯ ɛɭɦɚɝ, ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ ɢ ɞɪ. Ʉɪɨɦɟ ɬɨɝɨ ɢɧɮɨɪɦɚɰɢɹ, ɧɟɨɛɯɨɞɢɦɚɹ ɞɥɹ ɨɩɪɟɞɟɥɟɧɢɹ ɞɜɢɠɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ, ɫɨɞɟɪɠɢɬɫɹ ɜ ɉɟɪɟɱɧɟ ɩɪɨɱɢɯ ɨɩɟɪɚɰɢɣ, ɧɟ ɫɜɹɡɚɧɧɵɯ ɫ ɨɫɧɨɜɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɶɸ. ɍ ɤɨɦɩɚɧɢɢ «Ɂɚɦɢɧ» 1, 2, 3 ɢ 4 ɨɩɟɪɚɰɢɢ ɞɚɧɧɨɝɨ ɩɟɪɟɱɧɹ ɨɬɧɨɫɹɬɫɹ ɤ ɞɟɧɟɠɧɵɦ ɩɨɬɨɤɚɦ ɨɬ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. IV) Ɉɬɪɚɠɟɧɢɟ ɞɜɢɠɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɜ ɪɟɡɭɥɶɬɚɬɟ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. ȼ ɞɚɧɧɨɦ ɪɚɡɞɟɥɟ Ɉɬɱɟɬɚ ɨ ɞɟɧɟɠɧɵɯ ɩɨɬɨɤɚɯ ɪɚɫɫɦɚɬɪɢɜɚɸɬɫɹ ɫɱɟɬɚ ɞɨɥɝɨɫɪɨɱɧɨɣ ɡɚɞɨɥɠɟɧɧɨɫɬɢ ɢ ɚɤɰɢɨɧɟɪɧɨɝɨ ɤɚɩɢɬɚɥɚ, ɚ ɬɚɤɠɟ ɢɧɮɨɪɦɚɰɢɹ ɨ ɜɵɩɥɚɱɟɧɧɵɯ ɞɢɜɢɞɟɧɞɚɯ. ȼ ɩɟɪɟɱɧɟ ɩɪɨɱɢɯ ɨɩɟɪɚɰɢɣ ɧɟ ɫɜɹɡɚɧɧɵɯ ɫ ɨɫɧɨɜɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɶɸ ɤɨɦɩɚɧɢɢ «Ɂɚɦɢɧ» 6, 7 ɢ 8 ɨɩɟɪɚɰɢɢ ɨɬɧɨɫɹɬɫɹ ɤ ɞɟɧɟɠɧɵɦ ɩɨɬɨɤɚɦ ɨɬ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. ɜɫɟ ɤɨɪɪɟɤɬɢɪɨɜɤɢ, ɧɟɨɛɯɨɞɢɦɵɟ ɞɥɹ ɪɚɫɱɟɬɚ ɫɨɫɬɨɹɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. ɂɡɦɟɧɟɧɢɹ, ɧɟɨɛɯɨɞɢɦɵɟ ɞɥɹ ɬɪɚɧɫɮɨɪɦɢɪɨɜɚɧɢɹ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ ɜ ɫɨɫɬɨɹɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɉɪɢɛɚɜɥɹɟɬɫɹ ɤ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ ȼɵɱɢɬɚɟɬɫɹ ɢɡ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ Ɍɟɤɭɳɢɟ ɚɤɬɢɜɵ: ɋɱɟɬɚ ɤ ɩɨɥɭɱɟɧɢɸ Ɍɨɜɚɪɧɵɟ ɡɚɩɚɫɵ Ɋɚɫɯɨɞɵ ɛɭɞɭɳɢɯ ɩɟɪɢɨɞɨɜ ɍɦɟɧɶɲɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ Ɍɟɤɭɳɢɟ ɨɛɹɡɚɬɟɥɶɫɬɜɚ: ɋɱɟɬɚ ɤ ɨɩɥɚɬɟ ɇɚɱɢɫɥɟɧɧɵɟ ɨɛɹɡɚɬɟɥɶɫɬɜɚ Ɂɚɞɨɥɠɟɧɧɨɫɬɶ ɩɨ ɛɸɞɠɟɬɭ ɍɜɟɥɢɱɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ Ɋɚɫɯɨɞɵ ɩɨ ɚɦɨɪɬɢɡɚɰɢɢ: Ɉɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ ɇɟɦɚɬɟɪɢɚɥɶɧɵɯ ɚɤɬɢɜɨɜ ɉɪɢɛɚɜɥɹɸɬɫɹ ɉɪɢɛɚɜɥɹɸɬɫɹ ɉɪɨɱɢɟ ɭɛɵɬɤɢ (ɧɟ ɨɬ ɨɫɧɨɜɧɨɣ ɞɟɹɬ-ɬɢ) ɉɪɨɱɢɟ ɩɪɢɛɵɥɢ(ɧɟ ɨɬ ɨɫɧɨɜɧɨɣ ɞɟɹɬ-ɬɢ) ɉɪɢɛɚɜɥɹɸɬɫɹ ȼɵɱɢɬɚɸɬɫɹ III) Ɉɩɪɟɞɟɥɟɧɢɟ ɞɜɢɠɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɜ ɪɟɡɭɥɶɬɚɬɟ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. ɂɧɜɟɫɬɢɰɢɨɧɧɚɹ ɞɟɹɬɟɥɶɧɨɫɬɶ ɜ ɨɫɧɨɜɧɨɦ ɨɬɪɚɠɚɟɬɫɹ ɜ Ȼɚɥɚɧɫɟ ɜ ɪɚɡɞɟɥɟ ɞɨɥɝɨɫɪɨɱɧɵɯ ɚɤɬɢɜɨɜ, ɨɩɟɪɚɰɢɢ ɜɨɡɞɟɣɫɬɜɭɸɳɢɟ ɧɚ ɤɪɚɬɤɨɫɪɨɱɧɵɟ ɮɢɧɚɧɫɨɜɵɟ ɜɥɨɠɟɧɢɹ - ɜ ɪɚɡɞɟɥɟ ɬɟɤɭɳɢɯ ɚɤɬɢɜɨɜ, ɜ Ɉɬɱɟɬɟ ɨ ɮɢɧɚɧɫɨɜɵɯ ɪɟɡɭɥɶɬɚɬɚɯ ɩɨɤɚɡɵɜɚɸɬɫɹ ɞɨɯɨɞɵ ɢɥɢ ɭɛɵɬɤɢ ɨɬ ɩɪɨɞɚɠɢ ɰɟɧɧɵɯ ɛɭɦɚɝ, ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ ɢ ɞɪ. Ʉɪɨɦɟ ɬɨɝɨ ɢɧɮɨɪɦɚɰɢɹ, ɧɟɨɛɯɨɞɢɦɚɹ ɞɥɹ ɨɩɪɟɞɟɥɟɧɢɹ ɞɜɢɠɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ, ɫɨɞɟɪɠɢɬɫɹ ɜ ɉɟɪɟɱɧɟ ɩɪɨɱɢɯ ɨɩɟɪɚɰɢɣ, ɧɟ ɫɜɹɡɚɧɧɵɯ ɫ ɨɫɧɨɜɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɶɸ. ɍ ɤɨɦɩɚɧɢɢ «Ɂɚɦɢɧ» 1, 2, 3 ɢ 4 ɨɩɟɪɚɰɢɢ ɞɚɧɧɨɝɨ ɩɟɪɟɱɧɹ ɨɬɧɨɫɹɬɫɹ ɤ ɞɟɧɟɠɧɵɦ ɩɨɬɨɤɚɦ ɨɬ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. IV) Ɉɬɪɚɠɟɧɢɟ ɞɜɢɠɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɜ ɪɟɡɭɥɶɬɚɬɟ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. ȼ ɞɚɧɧɨɦ ɪɚɡɞɟɥɟ Ɉɬɱɟɬɚ ɨ ɞɟɧɟɠɧɵɯ ɩɨɬɨɤɚɯ ɪɚɫɫɦɚɬɪɢɜɚɸɬɫɹ ɫɱɟɬɚ ɞɨɥɝɨɫɪɨɱɧɨɣ ɡɚɞɨɥɠɟɧɧɨɫɬɢ ɢ ɚɤɰɢɨɧɟɪɧɨɝɨ ɤɚɩɢɬɚɥɚ, ɚ ɬɚɤɠɟ ɢɧɮɨɪɦɚɰɢɹ ɨ ɜɵɩɥɚɱɟɧɧɵɯ |
