Ô³íàíñîâèé îáë³ê â Óêðà¿í³ - Íàâ÷àëüíèé ïîñ³áíèê (Ëåíü Â.Ñ.)
3.2. çàäà÷³ äëÿ ðîçâ’ÿçàííÿ
Çàäà÷à 3.1. Ïðîñòàâòå øèôðè ðàõóíê³â íà ÿêèõ îáë³êîâó-
þòüñÿ íàñòóïí³ çàñîáè òà äæåðåëà ¿õ óòâîðåííÿ:
1. àêö³¿ ³íøèõ ï³äïðèºìñòâ;
2. ïà÷êà ïàïåðó äëÿ äðóêó;
3. çåìåëüíà ä³ëÿíêà;
4. êîðîâà;
5. íîâîíàðîäæåíå òåëÿ;
6. òîâàð;
7. áðóñîê òóàëåòíîãî ìèëà;
8. çàáîðãîâàí³ñòü ïðàö³âíèêàì ³ç çàðîá³òíî¿ ïëàòè;
9. äåá³òîðñüêà çàáîðãîâàí³ñòü çà ïîäàòêàìè;
10. ïîòî÷íà çàáîðãîâàí³ñòü çà äîâãîñòðîêîâèì êðåäèòîì áàíêó.
Âèð³øåííÿ çàäà÷³ 3.1
3/
|
CTaTT , mO O6 iKOByEThC
|
Ill <Pp
paxyHKy
|
1
|
AKUii iHIII x i p EMCTB
|
14x
|
2
|
IJaqKa a epy MaIII HO pyKy
|
201
|
3
|
3eMe hHa i HKa
|
101
|
4
|
KOpOBa
|
107
|
5
|
OBOHapO eHe Te
|
211
|
6
|
TOBap
|
28x
|
7
|
pyCOK Tya eTHOrO M a
|
201
|
8
|
3a6OprOBaHiCTh paUiBH KaM i3 3apO6iTHOi aT
|
661
|
9
|
,l.e6iTOpChKa 3a6OprOBaHiCTh 3a O aTKaM
|
641
|
10
|
IJOTOqHa 3a6OprOBaHiCTh 3a OBrOCTpOKOB
M Kpe TOM
6aHKy
|
611
|
Çàäà÷à 3.2. Çðîá³òü áóõãàëòåðñüê³ ïðîâîäêè ïî íàñòóïíèì
ãîñïîäàðñüêèì îïåðàö³ÿì:
OC O apChKa O epaUi
|
CyMa
|
,l.e6eT
|
Kpe T
|
3 aHO rpOIIIi i3 KaC Ha OTOqH paxyHOK y
6aHKy
|
8000
|
|
|
IJepepaxOBaHi rpOIIIi 3 OTOqHOrO paxyHKy B
6aHKy Ha OraIIIeHH 3O6OB’ 3aHH OCTaqa hH Ky
|
7500
|
|
|
0 aTa OKy UeM B MOr qepe3 OTOqH
paxyHOK
|
3200
|
|
|
Ðîçä³ë 3. Ïëàí ðàõóíê³â
òà ôîðìè áóõãàëòåðñüêîãî îáë³êó
OC O apChKa O epaUi
|
CyMa
|
,l.e6eT
|
Kpe T
|
3H TT rOTiBK 3 paxyHKy B 6aHKy B aT
3ap aT
|
1500
|
|
|
0Tp MaHO KOpOTKOCTpOKOB Kpe T 6aHKy
|
20000
|
|
|
aHO paUiBH KaM 3ap aTy
|
10000
|
|
|
IJepepaxOBaHO B 6IO eT O aTOK Ha O aHy
BapTiCTh
|
3000
|
|
|
IJepepaxOBaHO 3a6OprOBaHiCTh IJeHCi HOMy
<POH y
|
3200
|
|
|
C CaHi Ha B pO6H UTBO MaTepia
|
1800
|
|
|
Âèð³øåííÿ çàäà÷³ 3.2
OC O apChKa O epaUi
|
CyMa
|
,l.e6eT
|
Kpe T
|
3 aHO rpOIIIi i3 KaC Ha OTOqH paxyHOK y
6aHKy
|
8000
|
311
|
301
|
IJepepaxOBaHi rpOIIIi 3 OTOqHOrO paxyHKy B
6aHKy Ha OraIIIeHH 3O6OB’ 3aHH OCTaqa- hH Ky
|
7500
|
631
|
311
|
0 aTa OKy UeM B MOr qepe3 OTOqH
paxyHOK
|
3200
|
361
|
301
|
3H TT rOTiBK 3 paxyHKy B 6aHKy B a-
T 3ap aT
|
1500
|
301
|
311
|
0Tp MaHO KOpOTKOCTpOKOB Kpe T 6aHKy
|
20000
|
311
|
601
|
aHO paUiBH KaM 3ap aTy
|
10000
|
661
|
301
|
IJepepaxOBaHO B 6IO eT O aTOK Ha O aHy
BapTiCTh
|
3000
|
641*
|
311
|
IJepepaxOBaHO 3a6OprOBaHiCTh IJeHCi HOMy
<POH y
|
3200
|
651
|
311
|
C CaHi Ha B pO6H UTBO MaTepia
|
1800
|
23
|
201
|
*Ñóáðàõóíîê äðóãîãî ïîðÿäêó âèçíà÷àºòüñÿ ï³äïðèºìñòâîì
ñàìîñò³éíî.
Çàäà÷à 3.3. Íà îñíîâ³ íàâåäåíèõ äàíèõ ñêëàä³òü ïî÷àòêî- âèé
áàëàíñ òà âèçíà÷òå ðàõóíêè, çà ÿêèìè îáë³êîâóþòüñÿ ñòàòò³ áàëàíñó.
Çàëèøêè íà ðàõóíêàõ:
CTaTTi, mO O6 iKOByIOThC
|
CyMa, rpH.
|
KaCa
|
22100
|
eKCe i OTp MaHi
|
12900
|
KOIIIT Ha qeKOBi KH Ui
|
11800
|
e3aBepIIIeHe B pO6H UTBO
|
30000
|
C pOB Ha
|
3000
|
3O6OB’ 3aHH 3a OC yraM OTp MaH M
|
62000
|
CTaTTi, mO O6 iKOByIOThC
|
CyMa, rpH.
|
,l.OBrOCTpOKOB Kpe T 6aHKy
|
45000
|
IJOTOqH paxyHOK y 6aHKy
|
1200
|
3a6OprOBaHiCTh OKy UiB 3a OCTaB eHy rOTOBy pO
yKUiIO
|
65000
|
CTaTyTH Ka iTa
|
20000
|
3a6OprOBaHiCTh 6IO eTy 3 IJ,l.
|
3000
|
3a6OprOBaHiCTh IJeHCi HOMy <POH y
|
12000
|
3a6OprOBaHiCTh paUiBH KaM O 3ap aTi
|
4000
|
IJAC
|
CTaTT
|
PaxyHOK
|
CyMa
|
CTaTyTH
Ka iTa
|
40
|
20000
|
,l.OBrOCTpOKOB
Kpe T
6aHKy
|
501
|
45000
|
3O6OB’ 3aHH
3a
OC yraM OTp
MaH M
|
631
|
62000
|
3a6OprOBaHiCTh
6IO eTy 3 IJ,l.
|
641
|
3000
|
3a6OprOBaHiCTh
IJeHCi HOMy
<POH y
|
651
|
12000
|
3a6OprOBaHiCTh
paUiBH KaM O
3ap aTi
|
661
|
4000
|
YChOrO
|
x
|
14600
|
|
|
Âèð³øåííÿ çàäà÷³ 3.3
AKT
|
CTaTT
|
PaxyHOK
|
CyMa
|
e3aBepIIIeHe
B pO6H UTBO
|
23
|
30000
|
C pOB Ha
|
201
|
3000
|
eKCe i O ep aHi
|
34
|
12900
|
3a6OprOBaHiCTh
OKy UiB 3a
OCTaB eHy rOTOBy pO yKUiIO
|
361
|
65000
|
IJOTOqH
paxyHOK y 6aHKy
|
311
|
1200
|
KOIIIT Ha qeKOBi
KH Ui
|
313
|
11800
|
KaCa
|
301
|
22100
|
YChOrO
|
x
|
146000
|
Çàäà÷à 3.4. Íà îñíîâ³ äàíèõ çàäà÷ 3.2 òà 3.3 ñêëàä³òü ïîâíó
øàõîâó îáîðîòíó â³äîì³ñòü.
Çàäà÷à 3.5. Ó÷àñíèêè íîâîñòâîðåíîãî ï³äïðèºìñòâà âíåñëè
÷åðåç êàñó âíåñêè ó ñòàòóòíèé êàï³òàë ó ðîçì³ð³ 40 òèñ. ãðí. Ç êàñè ãðîø³
âíåñåí³ íà ïîòî÷íèé ðàõóíîê. Ó öåé æå ì³ñÿöü ïå- ðåðàõîâàíî çà äåðæðåºñòðàö³þ
ï³äïðèºìñòâà 170 ãðí. òà 50 ãðí. áàíêó çà â³äêðèòòÿ ïîòî÷íîãî ðàõóíêó, à òàêîæ
íàðàõîâàíà çà- ðîá³òíà ïëàòà äèðåêòîðó â ñóì³ 500 ãðí.
Çðîáèòè ïðîâîäêè ïî çä³éñíåíèì îïåðàö³ÿì òà ñêëàñòè ïî- âíó
øàõîâó îáîðîòíó â³äîì³ñòü.
Âèð³øåííÿ çàäà÷³ 3.4
):(e6eT
p y
|
T
cC C
|
06 p TH 3 pe HT p y
|
06 p T 3 cC
|
e cC C
|
):(e6eT
|
Kpe HT
|
201
|
301
|
311
|
361
|
601
|
):(e6eT
|
Kpe HT
|
):(e6eT
|
Kpe HT
|
201
|
3000,00
|
|
|
|
<\/a>")
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