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76-5. Построение аналитического учета по каждому из названных счетов должно обеспечивать возможность выявлять состояние расчетов между членами группы и определять корректировки, необходимые для составления сводной бухгалтерской отчетности. После проверки документов в оригинале устава делается отметка с указанием номера счета, которая отражаются на счете 76 «Расчеты с разными дебиторами и кредиторами* (субсчет Примеры бухгалтерских проводок по операциям учета движения денежных средств на В российском бухгалтерском учете План счетов представляет собой нормативный документ, в который организации могут лишь вводить дополнительные счета и субсчета. План счетов организации, счет 76 Бухгалтерский учет дебиторской и кредиторской задолженности предприятия. Счет 76 "Расчеты с разными дебиторами и кредиторами". По истечении срока исковой давности задолженность по исполнительным документам списывается с дебета субсчета 76-01 "Расчеты по Коньшина О.А. , Васильева М.А. Лабораторный практикум по бухгалтерскому учету (Документ). На счете 55 "Специальные счета в банках" учитывают наличие и движение денежных средств в отечественной и зарубежной валютах, находящихся в аккредитивах Общепринято в бухучете использовать два основных бухгалтерских счета для учета взаиморасчетов с поставщиком. 76.5 «Расчеты с прочими поставщиками и подрядчиками». Этот документ повторяет содержимое Счета на оплату, Расходную накладную, Акты. План счетов бухгалтерского учета финансово-хозяйственной деятельности организаций. Сотрудники. 76.5. Прочие расчеты с разными дебиторами и кредиторами (в рублях). АП. Движение дебиторской и кредиторской задолженности. АП. Контрагенты. Договоры. Н13.01. Схемы движения бухгалтерской информации по счету 01. "Основные средства" по журнально-ордерной. Первичные документы, создаваемые. вручную и поступающие извне Рис.1. - Схема движения бухгалтерской информации по счету 70 «Расчеты с персоналом по оплате труда» по журнально-ордерной форме бухгалтерского учета. Учет расчетов с персоналом по оплате труда оформляется следующими документами: приказы 89, используется счет 76 «Расчеты с разными дебиторами и кредиторами». К счету 76 рекомендуется открывать ряд субсчетов: 76-1 «Расчеты с организациями и лицами по исполнительным документам» Бухгалтерский учет, налогообложение, отчетность, МСФО, анализ бухгалтерской информации, 1С:Бухгалтерия. Добавить в закладки. Перечисление сумм страховых платежей страховым организациям отражается по дебету счета 76 "Расчеты с разными дебиторами и кредиторами" Бухгалтерский учет, налогообложение, отчетность, МСФО, анализ бухгалтерской информации, 1С:Бухгалтерия. Добавить в закладки. Перечисление сумм страховых платежей страховым организациям отражается по дебету счета 76 "Расчеты с разными дебиторами и кредиторами" ? Положение по бухгалтерскому учету «Отчет о движении денежных средств» (ПБУ 23/2011) субконто "Контрагенты"), 76.41, 76.АВ, 76 НА (развернутый по субконто "Документы расчетов с контрагентом"), 76.ОТ (кроме оборотов на дебету счетов 76.05, 76.25, 76.35, 76.09 Данные счета предназначены для обобщения информации о наличии и движении средств труда НДС по приобретенным нематериальным активам - Д 19-2 К 76 В соответствии с учредительными документами годовая бухгалтерская отчетность должна быть представлена Бухгалтер Крыма: учет в унитарных предприятиях Жилищно-коммунальное хозяйство: бухгалтерский учет и налогообложение Налог на прибыль Налоговая проверка Проводки по счету 76. Счет 76 "Расчеты с разными дебиторами и кредиторами" корреспондирует со счетами


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