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

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

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

    

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

66 "84 " ()" 

"  

61 "  

"  

84 "  ( 

)"  

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

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

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



  ""   2004 .     250 000 .

, . 25 ).

          

.  2005 . ,  

, , . 274 ,  500 000 .

 2004 .

 09  68

- 60 000 . (250 000 .  24%) - ;

 68  99

- 60 000 . - ;

 84  99

- 190 000 . (250 000 - 60 000) -  2004 ;

 82  84

- 190 000 . - .

 2005 .

 68  09

- 36 000 . - ((500 000 .  30%)  24%) -    

.

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

. 1 . 283 ,  (), 

   . 25  ,        

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

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

, . 25 

. 1 . 283 ).

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

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

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

          ()   

 30 , . 274  (. 2 . 283 

).

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

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

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

) (. 11, 13  18/02, 

19.11.2002 N 114).

       

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

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

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

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

         .     

 60 000 . (250 000 .  24%).

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

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

        , 

 60 000 . (250 000 .  24%) (. 20  18/02).

         2004 .   

      (60 000 .),    

  (60 000 .),        ,  

   ( . 8 . 274  ,     

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

).

 99  ( -

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

 84 " ()".

 2005 . .

 ,   2005         

 150 000 . (500 000 .  30%).

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

         

 68  09 (. 17  18/02).

 83 ""

 83 "" .

 83 "" :

83-01 "";

83-02 "";

83-03 "";

83-80 "".

   83-01 "     "

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

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

.

  83-01 ""

:

-           75

  ",  01 "     () ", 

 80 "";

-          75

",  02 "";

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

         84

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

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

       83-01 " 

" :

-    01 " "    83-01 " 

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

     ,     01 " "  

 84 " ()" ( 79-02 "

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

;

-  83-01 "" 

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

, ,  84 "

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

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

, .

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

:

-   -   83-01 "    

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

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

",  83-01 "".

   83-02 "      

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

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

 83-02 "

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

-    83-02 "      

"    01 " "      

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

   84 "  ( )" (  79-02

" - ) 

 01 "";

-    02 "  "    83-02 "

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

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

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

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

  84 "  ( )" (  79-02

" - ).

 83-03 "" 

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

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

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

75 " ".  83-80 ""   

.

    83 " "     

.

 7.4.

 83 "" 

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

    

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

01 "" 01 "" 

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

75 "" 75 "" 

80 "" 84 " ()" 

84 "  (86 "" 

)"  

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

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

 84 " ()"

 84 "  ( )"   

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

.

  84 "  ( )"    

:

84-01 " ()";

84-02 "".

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

 84-01 " ()" 

99 "  ",  07 "   ".   

         84-01

  ( )"     99 " 

",  07 "".

 84-01

 ()" :

- 80 " " -        

;

- 82 "" - .

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

         83-01 "

"  84-01 "

)".

          84-01

  ( )"     82 "

".

 84-02 " "       

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

  84-02 " "     

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

   , -     84-01 " 

)".

    84-02 " "    

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

 , -     84-01 "  (

)".

 84 " ()" 

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

 7.5.

 84 " ()"



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

    

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

51 "" 73 "" 

52 "" 75 "" 

55 "" 79 "" 

70 "" 80 "" 

75 "" 82 "" 

79 "" 83 "" 

80 "" 84 " ()"

82 "" 99 "" 

83 ""  

84 "  (  

)"  

99 ""  

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

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

 86 ""

 86 " "      

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

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

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

 ,     86 " "  

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

       86 "

" :

20 " "  26 " " -   

;

83 "" - , 

;

98 "  " -     

.

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

.

 7.6.

 86 "" 

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

    

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

20 "" 07 "" 

26 "" 08 "" 

83 "" 10 "" 

98 "" 11 "" 

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

 " 

 20 "" 

 41 "" 

 50 "" 

 51 "" 

 52 "" 

 55 "" 

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

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 8. 

 90 ""

 90 "" , 

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

. , , :

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

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

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

-  ();

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

. ;

- ;

- ;

- ;

- ;

-       (   )

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

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

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

);

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

) .

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

 ,   .     90 ""    62

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

,  .  : 43 " ", 41 "", 44 " 

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

 ,   ,    90

"      (    62 " 

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

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

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

 90 "" () ,

.

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

,    90 ""      (

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

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

 ( 42 "").

 90 "" :

90-01 "";

90-02 "";

90-03 "";

90-04 "";

90-05 "";

90-09 "".

 90-01 "" , .

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

 90-01 "" .

 90-02 "" :

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

 -       (20 " ", 23

", 26 "", 44 "");

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

";

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