Chi not closed rahunok 90.09. How to reform the balance To prevent pardons
Starting from 2013, all organizations (including organizations that establish the simplified tax system and UTII) goats are obliged to lead a booze, transfer and taxes to the tax authorities and to ROSSTAT obligatory example of accounting reports for the 2018th year: balance sheet and information about financial results.
It is necessary to create a balance sheet for a small business two addresses, place. The obligation to submit a mandatory copy of the accounting (financial) information to the state statistics body (Rosstat) at the place of the state registration of speeches is consistent with the law on accounting 402-FZ.
And another copy of the accounting report - the balance sheet and information about financial results must be submitted to the tax inspectorate - the Federal Tax Service of the Russian Federation. This obligation comes down to the same extent. It is stated in paragraph 5, paragraph 1, that the payer of the taxes must submit their taxes to the tax authority for the local organization River accounting (financial) importance no later than three months after the end of the fateful fate.
Note: However, if the organization complies with the Federal Law dated June 6, 2011 No. “On Accounting Services,” it is not required to maintain accounting services. Before them, at a glance, lie IP – entrepreneurs.
Before compiling accounting reports, the accountant must identify the financial results of the organization's activities and close the accounting areas, which indicate the financial result of the organization's activities.
It is also necessary for a robot to take care, provisions of the Tax Code of the Russian Federation and data from the tax registers of the organization.
to menu
How can a booger close off the seasons and determine financial results over time?
It is clear that this is simple and complicated for beginners, so we will briefly and in an accessible form describe this process.
To measure the financial result of the organization’s activities, it is necessary to close the busy period. For a booze-blood, the moon is recognized as a month (clause 48 of PBO 4/99).
All factors related to the distribution of expenses for production, revenue (income), and the formation of the financial result for the balance sheet of a small business can be mentally divided into three groups:
1 . Rakhunki, which is consistent with the Order of the Ministry of Finance of the Russian Federation dated June 31, 2000. N 94н “On the approval of the Accounting Plan for the financial and government activities of the organization and instructions for its implementation”, do not leave a surplus at the end of the month - 25 “Regional expenses” 26 Zagalnogospodarskiy expenses."
2 . The shells, which are extremely dangerous, contain a surplus - unfinished production, but may be completely closed (20 “Basic production”, 23 “Additional production”, 29 “Service production and government”)
3. The shells, which in general do not leave a surplus at the end of the month, but rather the excess behind the skin sub-rack - 90 “Sales”, 91 “Other income and expenses”.
to menu
Vitrat written off after vitrat rakhunki
Write-off of expenses for rack 26 “Zagalnogospodarskie expenses”
The order of closing the box 26 is based on the current global policy, or more precisely, the method of forming product liability.
Cooperation can be formed: 1) for full-time cooperation; or 2) for short-term cooperation.
Note: For small businesses, there is another option.
When choosing a cloud policy for renewed cooperation»Such expenses can be written off by postings:
Debit 20 “Basically virobnitstvo” Credit 26
Debit 23 “Additional Virobnitstva” Credit 26
Debit 29 “Service industries and gospodarstva” Credit 26
When choosing a cloud policy for a quick meeting» Zagalnospodarskiy expenses can be attributed to the following:
D 90.2 “Sales Compositeness” Credit 26.
Write-off of vitrats for rack 25 “Zagalnovyrobnichi vitrati”
Rakhunok 25 is closed with a way to write off the amount spent from the rakhunok with the following transactions:
Debit 20 “Basically virobnitstvo” Credit 25
Debit 23 “Additional Virobnitstva” Credit 25
Debit 29 “Service industries and gospodarstva” Credit 25
It is important to know what kind of activity is involved in spending.
Write-off of Vitrat for rack 44 "Vitrat for sales"
The write-off of expenses from account 44 "Sales expenses" is carried out regularly or frequently:
Debit 90.2 “Sales revenue” Credit 44 - write-off of sales expenses.
Closed rakhunku 20 “Basic production”, 23 “Additional production”, 29 “Serving production and government”
Behind the pouches, the months of the 20,23,29 can be closed with wiring:
Debit 90.2 “Sales Composite” Credit 20
Debit 90.2 “Sales Composite” Credit 23
Debit 90.2 “Sales Composite” Credit 29
The organization of the service sector can completely close these shells (without adding unfinished production to the excess shells).
to menu
Closed sections 90 “Sales” and 91 “Other income and expenses”
At the end of each month, the organization calculates the financial result of the activity (profit or surplus).
The financial result of the organization’s activities is calculated as follows:
The amount of the organization's revenue (Turnover per credit, level 90.1) minus Sales total (amount of turnover per level 90.2, 90.3,90.4,90.5).
If the difference between Viruchka (minus PDV and other similar payments) and Sobivartist is positive, then the organization took away income from the busy month.
The profit amount is represented by the posting:
Debit 90.9 Credit 99 - the monthly income from the bags has been calculated.
If the difference is negative, then the organization has recognized the surplus.
The amount of cash is represented by the posting:
Debit 99 Credit 90.9 – the sum of the monthly sums is shown.
In this way, the sub-racks of the 90 “Sales” account make up a surplus at the end of each month, but the rack itself 90 balance at the end of the month is not the fault of the mother.
Behind the pouches of fate, all the subracks of the rakhunka 90, which contain excess, may be closed.
The subracks are closed with the following wiring:
D 90.1 To 90.9 - close rack 90.1 "Viruchka" for pouches.
D 90.9 Up to 90.2 – closing section 90.2 “Sales Composite” for rock bags.
D 90.9 Until 90.3 - close the rack 90.3 "Feed for added wealth" for pouches.
D 90.9 Until 90.4 - close rack 90.4 "Aktsizi" for the rock bags.
D 90.9 Until 90.5 – close the rack 90.5 “Exportne mito” for pouches.
Close rack 91 “Other incomes and expenses”
After the end of each month, the organization calculates the financial result in line 91 “Other income and expenses”.
The balance of other income and expenses is the difference between the total for the Credit section 91.1 “Other income” and the total for the Debit section 91.2 “Other expenses”. If the surplus was a credit one, the organization took away a profit, and a debit one, a surplus.
The financial result for other income and expenses is represented by the following transactions:
Debit 91.9 Credit 99 - income from other types of activities is shown;
Debit 99 Credit 91.9 - accumulated surplus from other types of activities;
Behind the rock pouches, all the sub-racks of the rack 91 are closed with wires:
Debit 91.1 Credit 91.9 – sub-bank 91.1 is closed after the end of the term.
Debit 91.9 Credit 91.2 - sub-bank 91.2 is closed after the end of the day.
to menu
Close rakhunka 99 “Profits and earnings” for pouches of rock
Since the organization took away the income from the pockets of fate, then the following is formed:
Debit 99 Credit 84 - the net profit of the good fortune is shown.
If it’s crammed, then the wiring:
Debit 84 Credit 99 - the uncriticized sum of the star fate is shown.
to menu
A simple form of accounting for microenterprises
You have the right to keep records of groups of accounting items without keeping your own records of accounts.
The simplest way to organize a booze block is do not save the last entry at all so that no wiring is done. However, this method may result in short-term microprocessing (clause 6.1 of PBO 1/2008). And only because it is not necessary to disclose information about the company in order to create accounting records.
The article will help to compile the balance sheet, report on the surpluses and turnovers, behind which parts the Balance Sheet is compiled and report on the financial results for small businesses (Form KND 0710098). View balance sheets and information about financial results. Accounting requirements for businesses have been simplified. Download the Podtnik Paytnik program version 4.45.2
Publicity via the Internet. Contour.Extern
FNP, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation or updating - the information forms are always up-to-date, and verification is required to ensure that the information is delivered the first time. Make sure to call FNP directly from 1C!
The end of the month is a list of obligatory operations and transactions that are carried out to determine the intermediate financial result. Let's take a look at the main transactions from the end of the month manually on the application.
The procedure for closing a month in accounting includes:
- Significant expenses are written off and written off for property purposes;
- Closing the sales and increasing the financial result;
- Closing of income levels and deductions and allocation of the tax base.
Stage 1. Amount of thousands of expenses
Business expenses are generated on active levels 20, 23, 25, 26, 44 and others. — these racks are commonly called “stained racks.”
Types of business expenses:
- Vibration of products;
- Expenditure of additional production;
- Zagalnogospodarskiy expenses;
- Viral expenses, etc.
Let’s assume that in the guise of LLC “Lutik” in 2016 there was an operation:
- Depreciation charge per month - 96,000 rubles;
- The salary schedule for robot workers at the workshop is 780,000 rubles;
- Salary adjustment for administrative and management personnel - 250,000 rubles;
- Replaced bathroom for the postman (electricity) - 17,000 rubles. (without VAT);
- Products sold amounted to 1,062,000 rubles, incl. Maximum permissible limit is 162,000 rubles.
The accountant records these transactions with postings:
Image of the hand:
Stage 2. Closing the boxes at the end of the month
For the development of property, two methods can be used: classic write-off and direct costing:
Watch 267 video lessons from 1C free of charge:
- Closing the conditions for the first method can be obtained from a vicarious price at the same price, either from the 40th rakhunka or without this vikoristan.
- Another method means that the legal expenses are included in the joint venture, and the proceeds are written off. The organization itself chooses a method and consolidates it with the regional policy.
Let’s take a look at the options for closing the data of LLC “Lutik”.
Carrying out the closing of expenditure accounts at the end of the month with victorious debit write-offs on direct debits:
Carrying out write-offs using the direct costing method:
| Dt | CT | Description of the operation | sum, rub. | Document |
| 90.8 | 26 | Write-off of ZagalnogoSpodarskih vitrat | 250 000 | Buh. finishing |
| 90.2 | 20 | Write-off of virobnichikh vitrat (96000 + 780000 +17000) | 893 000 | Buh. finishing |
Closed 90 rakhunki wiring:
| Dt | CT | Description of the operation | sum, rub. | Document |
| 90.9 | 90.2 | Vitrati written off (1,143,000+893,000+400,000+162,000) | 2 598 000 | Buh. finishing |
| 90.1 | 90.9 | Income written off (viruchka) | 1 062 000 | Buh. finishing |
Stage 3. Value of financial results
The financial result is determined by the amount of turnover generated by sales (90) and income-expenditures (91) and the surplus transferred from these accounts to 99 Profits and surpluses.
The financial result consists of:
- Fin. a bag of main types of activity;
- Other income (vitrates);
- Vitrat for emergency situations in the enterprise;
- Payments from taxes.
Rakhunok 99 is actively passive. Rakhunok corresponds:
- When the financial result is determined from the main activity of the units, it corresponds to 90 units;
- To determine the result of other activities - with 91 sections;
- If the results are significant, the NS department 99 corresponds with the departments of the MC, staff, departments and personnel, etc.;
- When added, the income of racks corresponds with rack 68.
Closed sections 90, 91, 99 postings at the end of the month
On the subracks of ranks 90 and 91, the result of the state is collected at the end of the month. enterprise operations. Some of the subrahunks are active, some are passive. The bag is calculated by equalizing the turnover of the bank Dt and Kt.
If Dp moves Kt, the surplus is calculated according to Kt 90.9. So, at the end of the period, it’s not your fault to set aside 90 rubles for the surplus.
The last month of work was completed and the financial results of LLC “Lutik” were achieved for the current period:
The result obtained in section 91 is followed by a similar scheme.
After closing sections 90 and 91, the surplus behind these sections is displayed in section 99:
Over the course of 99 years, the financial results of government activities have been steadily increasing. Close your rakhunku once on the river, on the rest of the day.
there is a surplus of 91.01 91.02 and 91.09 we will close 91 folds, I will open the postings of the regulatory document, and most of all, we will close only 91.9 others do not care, what is the reason for this?
subconto on 91.01 and 91.02 everything is filled in, only 91.09 is missing and it closes
(1) Closes 91.09 or stop posting to 91.09? Is there a surplus behind 91 racks and after all the regulatory ones?
after the reformation, the surplus on 91.01 91.02 where does it appear on 91.09 small but 91 is guilty of going completely when closed? how to verify?
(1) Let's stretch out the racks 91 behind the subracks and don't close them. The difference between 91.01 and 91.02 is written off through account 91.09. Rakhunok 91 is closed, because the wine does not have a balance.
(3) Are you closing the door?
so we close the river
Shur1cIT - it’s very doubtful that you are closing the river yourself. maybe a month?
Vzagali, closing 91 tabletops, it’s simple, there’s nothing wrong with it.
Document closed 91.91 rakhunki period Breast 2011 roku chi am I not so timid?
(9) what you want in (0) is called balance sheet restructuring
(9) Everything is correct, robish. Without a base, I won’t say anything, 91 after the end of the month, the month may close at 0, including all subracks.
(8) Buvaє) For example, to confuse the sub-accounts - split the entries into debit 91.1 or credit 91.2
(10) Reformation.
(11) Incorrect. All 91 will close after restructuring, and not closing 91 folders
(13) yes, exactly
(12) Before speaking, so)
(14) near (11) it is written “after the closing of the month”, and not “after the Viconn operation of closing the racks 90, 91”
1 Analytics are not specified for other income and expenses.
Turnovers have been identified for account 91, for which the postings do not indicate the statistics of other income and expenses in the document Write-off from account account 00000000031 dated 01/10/2012 13:29:16.
It is recommended to fill out the "Subconto" column for your document
Don't you write something like that?
no, don’t write that
(21) So it may be. After the reformation, everything may go to 0.
(21)
We have such axles of woodpeckers that such wiring was broken until everything came together.
Closed month: wiring and application
And then just before the end of the month, the balance was lost.
(23) I don’t want to embarrass you, but it’s 91.01 and I may go for a loan. And 91.02 – for debit.
Our wiring 91.9 is being formed during the closed month, but there is no subconto de subconto being adjusted?
(25) there is no need for subconto)
Put your work in order by using the 1C configuration "IT department management 8"
UVAGA! If you have expired the notification, press Ctrl-F5 or else Ctrl-R or the "Update" button in the browser.
The topic was not updated for a long time and was designated as archived. It is not possible to add further information.
Well, you can create a new thread and they will definitely give you a testimony!
There will be more times at the Charming Forum 2000
people
Yak close the rack 91
Rakhunok 90 Sales - zastosuvannya, carrying out
The skin care industry has 90 “Sales” sections, which allows you to edit your income and expenses, which relate to major types of activity – sales of goods, products, services, jobs. This shell is collapsible, the fragments include a number of oblique subbranchs.
Subrahunki rahunku 90:
Features of the appearance
The peculiarity lies in the fact that records from four first subrachunks accumulate throughout fate. At the end of the day, the closed account ends, and the balance for all subaccounts is reset to zero.
The financial result is taken into account for the sums of each month and is calculated on the 9th subrack of the 90th rakhunka, thus the total balance of 90 at the end of the month is zero.
Butt appearance:
The organization is engaged in the sale of goods that are subject to VAT. Compliance is collected from the purchase price of goods, which is shown in account 41, and from sales collected on the market. 44.
The output data is as follows:
- purchased a consignment of goods from the store for 100,000 rubles;
- Vitrati sales accumulated 10,000 krb.;
- Sales of this batch amounted to 236,000 rubles, including maximum allowance.
Carrying out the rack 90:
Over the course of each month, there is a development of the circulation, the formation of competencies and the determination of the maximum permissible value for all operations, which must be carried out before the most important types of activity. After the end of the month, the financial result for the month is taken into account, which is calculated on the 9th subrack, counting 90 for correspondence with the 99th column.
For pouches, follow the procedure for closing the case 90.
How can you close 90 shells?
A balance accumulates on the skin rimmed subrack (from the 1st to the 4th) - a credit for the first subrack, a debit behind the rack.
As a matter of fact, in the skin sub-branch there is a total balance accumulated over 12 months. It is worthwhile to reset the balance for the skin subrachunk, thus the entire rakhunok is 90 and the balance is 0.
How the rakhunok 90 closes:
- 1st subrakhunok - the completion of D90.1 K90.9 is completed for the amount of the credit balance for cash accounts;
- from the 2nd to the 4th subaccounts - posting D90.9 K90.2 (90.3, 90.4) is added to the amount of the debit balance in the subaccount;
- 9th subrakhunok - as a result of actions, values increasingly, the balance at the new level is 0.
With this order of wiring from the closed frame 90 you can see:
- D90.1 K90.9 – the first one is closed;
- D90.9 K90.2 – another one closes;
- D90.9 K90.3 – the third one closes;
- D90.9 K90.4 – closed with a quarter.
The balance in the skin subrachine and in the 90 rakhun in general is 0, almost like fate. On the cob of rock, open the trace again, starting again to accumulate cooperation, winnings and donations.
Buttstock 90 rakhunki:
I guess these numbers seem like fate. The black one has lost the subsurface balance to the skin subarunculus, almost to death.
To close the cabinet, you need to connect the following entries:
|
Suma |
Operation | Debit |
Credit |
| Zakrittya subrahunka 1 | 90.1 | 90.9 | |
| Zakrittya subrahunka 2 | 90.9 | ||
| 180000 | Zakrittya subrahunka 3 | 90.9 |
Rakhunok 90 “Sales”- This is an active-passive structure, which is used to display information related to the sale of goods, which operates within the main activity of the organization.
At the end of the period It closes without excess.
The financial result is displayed on the chart type of sales from the main activity. The financial result of the main activity of the enterprise accumulates over time.
Subrahunki up to rahunku 90:
90.1 - "Viruchka". Whose sub-branch has the right amount of money? Tse passive subrahunok;
90.2 - “Sales integrity” - an active sub-section that reflects the integrity of the product sold;
90.3 - “MPE for sale” - the active sub-bank and in correspondence with section 68 reflects the amount of MPE added to the budget;
90.4 - “Excise taxes” - here excise taxes are shown, which are included up to the amount of goods sold;
90.5 - “Export event”;
90.7.1 - “Withdrawals on sales for activities with the main supply system”;
90.7.2 - “Deductions for sales of other types of activities with a special payment procedure”;
90.8.1 - “Management expenses for activities with the main supply system”;
90.8.2 - “Management expenses from other types of activities with a special procedure for payment”;
90.9 - "Profit (surcharge) from sales." On this sub-branch all other sub-branchs close.
Conducted:
|
No. |
Debit |
Credit |
|
|
The profit from the sale of goods (work, services) is shown. |
|||
|
The property of sold products has been written off (expenses on sales) |
|||
|
Maximum permissible value for goods sold |
|||
|
The financial result from the sale has been reported (cashout) |
|||
|
The financial result (income) has been confirmed |
Close the rack “90” and carry out
For pouches of the month for subrahunka 90.9 the result is a sale.
The balance is calculated along the cutaneous subrajuncus.
Then the total turnover will be insured For all sub-accounts, credit turnover is included from debit turnover. A positive surplus means a surplus, while a negative surplus means a surplus.
The income is shown by posting:
Dt 90.9 - Kt 99.1,
Zbitok - Dp 99.1, Kt 90.9.
Tips for the light period The cutaneous subcutaneous ridge is closed at 90.9.
The result will have a balance of 90 at the end of the day, reset to zero And this process involves a partial reformation of the balance, which is carried out like skin cancer.
Butt 1
TOV "Kalina" with a stretch of fate took away the proceeds of 2,360,000 rubles, zokrem. MPE 360,000 rub.
The price of the product became 850,000 rubles. Sales figures - 205,000 rubles.
Profits from sales are higher: 2360000 - 360000 - 850000 - 205000 = 945000 rubles.
Conducted:
|
sum, rub. |
|||
|
Image of the vitorgu |
|||
|
Vibrazhennya MDV |
|||
|
Write-off of property |
|||
|
Write-off of sales tax |
|||
|
Representation of the result as sales (profit) |
Zakrittya fate:
|
Description of the operation |
sum, rub. |
Document |
||
|
Zakrittya subrahunka vitorga |
Accounting document |
|||
|
Close the property sub-rack (850,000 + 205,000) |
Accounting document |
|||
|
Close the subrack of the maximum permissible value |
Accounting document |
Butt 2
Behind the pouches is the chest of LLC "Kalina":
Products sold: 590,000 rubles.
Maximum permissible limit is 90,000 rubles;
Compliance with implementation - 300,000 rubles.
|
Suma |
Document |
|||
|
Insured profit from goods sold in 2015 |
Consignment note, invoice |
|||
|
The cost of goods sold is written off as expenses |
Cost calculation |
|||
|
Maximum allowance for the amount of sales has been calculated |
Rakhunok-texture |
|||
|
Securing of cash from rackets to pay for sold products |
I'm flying! Today we marvel at the process of “closing a month” in a real company that provides services. We marvel at how our theory works in practice. At the same time, I’ll once again start to “marvel at the wrappers.”
Let’s try to convey what we need to learn after the “close of the month” to the basics of the theory of booze and our new knowledge. To be precise, let’s take as a basis the Turnover Balance Volume (TCV) of our enterprise. Axle butt OSV.
Why don't you get a lot of money?
- 26 rackets are obliged to finish without excess at the end of the month.
tobto. BalanceKintseveDebitovo(SKD) = 0 - Without too much guilt but 90 and 91 buh rakhunki
- In Turnovers for the period 99 rahunka may appear as sums
We are starting the “closed month” procedure
It’s amazing how our “wrapping” has changed.
I’ll comment a little.
Marvel, 26 rakhunok at the end of the month “closed” - becoming 0. This is good. The wiring axis shows how it happened.
As a matter of fact, bank accountants “transfer” their accumulated sums from their Credit to Debit to the account of the financial result. Do you remember the formula for financial results? What kind of rakhunki take their fate?
Also, Debeta has 90 and 91 rubles collected by our company for the current month. Now we can improve the financial result of each of them. Improvement of the financial result - above 90, 91 levels. As you remember, the 90th and 91st levels after achieving the financial result must be increased to 0. And the final result of the financial activity is added to the 99th level.
Zero surpluses for 90 and 91 are tossed around in racks and corners. Subrahunki in these rahunki have excess weight up to 31 breasts, before the procedure – balance reformation. Ale pro tse zgodom.
This is how our OSV looks at the situation in the 90th, 91st and 99th rounds. This situation arises after the “transfer” of expenditures to 90 racks, ALE until closing 90, 91.
Surprisingly, with all the help of the SALT, I saw the key steps to show the intermediate stage of the “closed month”. Mi bachimo, 26 shells are closed: the surplus will reach zero. And, in our case, the amount of 26 rahunka was transformed into Debit 90 rahunka.
In our company, the company has only 26 shells. If there were 44 racks, then the vin would also be closed and the amount would be transferred to the debit of 90 racks.
Thus, Debit 90 of the account collects sums from the accounts of the company's expenses plus accumulates the income from the sales of goods and products. Compliance, as you understand, exists among manufacturing and trading firms. We have accumulated more than 26 rubles.
Now it is important that in the 90th and 91st sections there are different amounts for Debit Turnover (DO) and Credit Turnover (CR). It turns out that according to the skin of these arches the end balance is: 1705778.54 and 11374.53. At the same time, there is no great difference for us, where the balance is between Debets and Credits. One thing is more important to us:
Closing 90 and 91 accounts transfers such actions so that the balance is reduced to zero. Tobto. We are obliged to make such postings for the skin structure in correspondence with 99, so that our numbers - 1705778.54 and 11374.53 - go. Tobto. surplus becoming bi zero. This rule is to close a total of 90 and 91 ratios - according to them, the surplus must be reduced to zero.
And so that the surplus becomes zero, we can clearly Differences between DO and CO, (These end surpluses) are transferred by wiring to 99 rakhunok. In other words,
- for 90 rahunki mi "dadamo" to Debit 1705778.54.
- for 91 rakhunku mi "dadamo" up to Credit 11374.53
It is clear from the beginning that through the postings we “add the required numbers”, thereby closing 90 and 91 slots. It is certain that these accounts are closed if their balances at the end of the period (month) become 0.
As you can see, after closing 90 and 91 compartments, go through their internal subsections 90.9 and 91.9 in correspondence with 99 compartments. There will be 90.9 (91.9) in the Debit and Credit of the transaction to remain so that the amount does not accumulate so that the balance at the end of the period is 0.
Visnovok
Now we have looked at the simplest option, what the “wrapping” looks like and the “closed month” principle for companies that provide services.
For trading organizations, OCO looks much different. For example, mi bachimo 41 ta 44 rahunki. For virobniks there will be 20, 25, 40, 43, 44.
All businesses can have 76 and 73 sections. In addition, many enterprises have 01 levels with their additional 02 and 08 levels.
The whole picture is not as complex as it appears at first glance. With all the bottles, it was not possible to roll into a bottle, everything will come into a “wrapper”, where it will be necessary to take the money from all the bottles of the Vitrat shell and “move” it to 90 and 91 boxes. Then from 90 and 91 compartments, move the excess to 99 compartments. And press this way up to the chest. In the “closed month” there will be another operation on the chest, called “balance reformation”.
For the process of “closing the month” there is still a little basic knowledge, such as the rules for transferring sums to 90 days. Everything can be seen in practical matters and in this regard, such accounting situations will continue until the end of the month.
Additional
The lady called out to the food and said it had come to its senses. The bagel is not a foldable object, but all its numbers, the rules for breaking it are unforgivable, knocking it out of the pantel and getting lost. The first data showed that there is more explanation for this article. It shows two important foods:
- why give more details in the OCB?
- in SALT, 26 racks of razni sums – what is the pardon for the statti?
11 rooms |
The final stage of the chief accountant’s work is an activity called “closing the month.” Most of all enterprises work here...
We now have one of the largest and most complex topics. It’s possible that in five, or even ten visits, it’s impossible to read it all. Today we will only talk about...
Materials in production are objects in the real world that can be studied and touched. The assignment of items to the name of the material is consistent with the role that...
