We looked at five elements financial status, which establishes the main accounting balance sheet (balance-sheet (accounting) equation), which characterizes the financial position of the enterprise.

The main type of balance sheet of offensives:

Active \u003d Zobov'yazannya + Vlasny capital

The balance sheet equality goes down three warehouse balances, and from the new capital, it was brought up higher. The next significant one term, widely used in the regions, is net assets (net assets), which are equal to the assets of the rehabilitated goiter, and, in a mathematical sense, to the power capital.

Vzagali vikoristannya prikmetnika "pure" 100% active means vidnimannya of the most common goiter; for example, pure in-line assets - tse in-line (reverse) assets from the induction of in-line (short-line) crops.

Krіm dohodіv і vitrat, іsnuyu sche ї dvі opії, scho vplyvayut on the value of the power capital and vіdobrazhayut vzaєmozv'yazok pripriєmstva іz "zvnіshnіm" svіtom: іnvestitsії (investments) and vyluchennya (withdrawals) vlasnikov.

The stench can also be introduced into the main balance sheet:

Active \u003d Zobov'yazannya + Vlasny capital +

+ Income - Vitrati + Investments - Viluchennia

Prote in such a form of balance equality is rarely achieved, although most of the time I demonstrate not only the process of increasing capital due to the power of the company, but also the ability to change what calls are made. Regardless of its simplicity, that obviousness, the main accounting equivalence gives the opportunity to the most ignoble-looking person to pay taxes, operations and results of business activities and their influence on financial well-being.

3.2. The structure of this sum of financial rank

Financial soundness, which is published by foreign companies, is barvistically designed booklets, such as the very forms of accounting records, certified by the auditor, to avenge a lot of other information. As a rule, the appointment of the president of the company to the shareholders, call for directors, analysis of the development of the company for the previous period, forecast for the nearest future, description of the geography and growth of investments, international communications, description of the social policy of the company with diagrams, diagrams, graphs photographs, etc. Such information is not regulated and submitted exclusively to the company's discretion. Tim is not less, it’s more important for the koristuvachs, like the dodatkovo, the data for the adoption of the decision. The amount of such information is characterized by opposite trends: on the one hand, the need for managers to advertise their activity and get new investors, on the other hand, try to get confidential information yak can be in charge of the interests of the firm. In the rest of the hour, the great Russian companies, the banks of the bank, also began to publish their reputation with such a looker. Without intermediary accounting zvіtnіst includes the number of zvіtіv, which is regulated by the rules or standards of the respective regions.

Узагальнюючи та аналізуючи цілі різних груп зацікавлених користувачів бухгалтерської (фінансової) інформації, Комітет з Міжнародних стандартів фінансової звітності випустив стандарт МСФЗ 1 «Подання фінансової звітності», метою якого є створення нормативної бази для формування та подання єдиної уніфікованої бухгалтерської (фінансової) звітності загального призначення для security and sanity.

For the achievement of a higher-designated method, the Standard establishes:

− unity of rules for filing accounting (financial) records;

− the minimum allowable allowance for any amount of money;

ISFZ 1 regulates the formation of the filing of all forms of accounting (financial) recognition of a global recognition, recognized for appraisal by nіy coristuvachіv, so as not to be able to add additional information, so more specific information about the economic entity.

For the preparation of that filing of accounting (financial) rank, the responsible body of the economic entity was responsible.

The latest set of accounting (financial) accounting records may include:

− balance sheet;

− A note about surpluses and surpluses;

− A message about changes in capital;

− A call about rukh koshtiv;

− Oblіkovu policy;

- Explanatory notes.

The economic subject wants to submit additional financial and financial information.

Information disclosure.

Accounting (financial) value may be determined and seen from other submitted information. With all the help of the MSFZ, they cost less than accounting (financial) zvіtnostі. All other information is not regulated and submitted to the court of the relevant body of the economic entity.

The leather component of the accounting (financial) rank can be clearly defined.

In addition, the guilty buti were ordered and repeated offensive displays:

− the name of the economic entity and other distinguishing marks;

− chi ohoplyuє zvіtnіst okremy ekonomіchniy ekonomіchny chi group of subjects;

− svіtna date or period, fallow in the form of zvіtnostі;

− currency of the rate;

− accuracy rate, which is fixed when displaying numbers in the zvіtnostі.

Accounting (financial) zvіtnіst, zgіdno z MSFZ 1, may be submitted at least once per rіk.

At the time of the filing of zvіtnostі in the period, vіdmіnniy vіd vyshchevkazyn, ekonomіchny subject goitre to give obґruntuvannya tsy vіdhilennya. When tsimu vin is guilty of rozkriti:

− the reason for withdrawal during the hot period;

− the fact that equal sums of zvіtiv cannot be equalized.

balance sheet

Regularly, that last filing for zatsіkavlenih at tsmu coristuvachіv accounting (financial) іnformatsiї about the availability of resources at the disposal of the economic entity and the goiter accepted by him in the form accounting style. Such a form of soundness is called a balance sheet.

Balance in international practice of representations in two forms:

1) the shape of the accounting rahunka / horizontal;

2) the shape is round / vertical

Truly, the vertical form of the sound prevails.

Balances are also differentiated to terminology.

- in American practice, the asset balance can be called assets, liabilities - goiter and capital;

− German, French, Italian vicarists use traditional terms for assets and liabilities.

For the placement of divisions and articles (proforma) of the balance sheet, the division was accepted for:

− American,

− English (Anglo-Saxon),

− continental.

Statistical assets are listed in the American balance sheet according to the decrease in liquidity, in the English one - beyond the increase.

Statti liabilities in the English and American balances are brought in after the decline in demand, starting from goiter and ending with capital.

In continental balances, liabilities are navpaki pochinaetsya s capital.

The peculiarity of the English balance sheet is the placement of short-line/all accounts payable in assets, I am raising the contrast to short-line/all assets, as well as the net assets item. Pure assets are also called working capital, and the marriage of capital and goiter is called vicorous capital.

A savvy eye can see the balance sheet schemes: the American balance sheet

Active \u003d Zobov'yazannya + Capital

continental balance

Active \u003d Capital + Zobov'yazannya

English balance

Active - Zobov'yazannya = Capital

International standards recognize all the different balance sheets. Ale MFZ 1 is low until the submission of information to the balance sheet.

The economic entity can extend its activity and goiter on short and long lines.

In that case, if such a case did not go through, then the activation of that goiter is allowed to be served in the order of their liquidity.

It should also be noted that all the sums before the repayment of the debt are due to be repaid for the lines of the repayment, or repaid for a stretch of 12 months and for a longer period.

Short string activation.

To these assets add:

- active, recognized for implementation or vikoristannya in the normal minds of the gospodaryuvannya in the boundaries of the normal operating cycle of the economic entity;

− assets recognized for commercial purposes or as a stretch of a short term. When tsimu ekonomіchny subject transferring the sale of їх protyag 12 months, starting from zvіtnoї dates;

− activate, at the sight of koshtіv or їх equivalences without any exchange on їх vikoristannya.

Short-line goiter.

To tsikh goiter'yazan you can bring:

− goiter, scoring up to redemption for the normal minds of the state by stretching the largest operating cycle of the economic entity;

- goiter, which is paid for repayment with a stretch of 12 months after the stellar date.

Usі іnshі aktivi ta zobov'yazannya ekonomіchny subject іnєkt zobov'yazyannya klasifіkuvati ak dovgostrokovі aktivіt ta dovgostrokovі goitreаzannya.

In addition, the long-term percentage of goiters, the repayment of which may have been spent for a period of 12 months, can be classified as a long-term percentage less in cases, such as:

- the first term is the period that is over 12 months;

− іsnuіє namіr refinance tse goiter on a long-term basis, with obov'yazkovy zakryplenі tsgogo namіru agreement on refinancing.

− IFZ 1 also defines the minimum warehouse of information, as it is necessary to show in the balance sheet.

The minimum information that must be shown in the balance sheet, in line items:

− Main goals;

− Intangible assets;

− Financial assets;

− Investments, insurance for the method of participation;

− Stock up;

− Trade and other receivables;

− Costs and their equivalents;

− Borrowing of buyers and deputies and other debtors' billing;

− Taxes on goiter and taxes on income are included in ISFR 12 “Gifts on surpluses”;

− Reserve;

− Dovgostrokovі zobov'zannya, scho include in the payment of vіdsotkіv;

− Part of the minority;

− Release of capital and reserves.

Dodatkovі liniyni statti rozkrivayutsya in the balance sheet only if the MFZ is taken into account, or if the steps of the reliability of the financial state of the economic entity are moving up.

More information, presented in the balance sheet or additions to the new:

− Opening of subclassification of articles.

− Razkrittya for the nature and amounts of receivables and accounts payable:

parent company;

Sponsored subsidiaries;

Associated companies;

Tied sides.

− Opening for the skin class of equity capital:

Number of shares allowed to be issued;

Number of shares issued in full, paid and not paid in full;

Nominal share price or quote for the daily price of the share;

Zviryannya kіlkostі aktsіy on the cob and put an end to rock;

Rights, privileges and exchange, related to the higher class of shares;

Shares belonging to the company itself, its subsidiaries and associated companies;

Shares reserved for the emissia, for sale option agreements.

- Exploring the nature and recognition of the skin reserve within the capital of Vlasniks.

- The amount of dividends, proponed, but not officially confirmed before payment.

− The sum of unexplained dividends for preferred cumulative shares.

Zvіt about pributki i zbitki

This call is to provide information about the results of the financial and government activities of the economic entity for the current summer period.

So, just like in the balance sheet, in the address part of the letter about surpluses and profits, there is information about the name of the company, the name of the letter itself, and about the period, for which wine of warehouses.

Zvіt about pributki ta zbitki mozhe mother:

1) a single-stage form, if all are grouped together, and all the windings are grouped, and the net surplus is to become a difference between them;

2) a richly stepped form, if a clean surplus goes through the path of the last roses.

It is clear to the ISFZ that information about surcharges and bridging is to be included, including the following minimum information:

Minimal information, which is necessary to provide information about surcharges and bridles:

− Viruchka;

− Results of operational activity;

− Vytrati z finansuvannya;

− a part of profits and losses of associated companies and joint activities, which are insured for the method of participation;

− Vitrati for a tribute;

− Surplus or surplus due to the sizable activity;

− The results of the superstructures;

− Part of the minority;

− Net surplus for the period.

Dodatkova іnformatsija at zvіtі about pributki and zbitki can be filed at the very zvіtі or other additions to the new.

What additional information can be obtained from the analysis of vitrates on їх

a) character

B) functions.

When vikoristannі first klassifikatsії vytrati vіtі vіtі pro pripritki and zbіtki are grouped vіdpovіdno to ієї sutnostі, i vіt vіt look like this:

When vikoristanny other clasifikatsii vitrati clasifikayutsya in fallow in їх functions as a part of co-vartostі, vytrat on the implementation or administrative activity. Sounds about pributki and zabitki can look like this:

In this rank, we have looked, as international standards recommend to vouch for and increase profits and profits from business, and that information may be rozkrita from surpluses and profits.

Let's take a look at the butt of folding the zvіtu about surcharges and briskets.

The bills for depreciation were included in the post-mortem invoices of the bills and were charged $418,000, and those included in the administrative bills were $205,000. salary that іnshі vitrati, pov'yazanі zі state, included to administrative vitrati, folded 689 300 dollars.

(Svіt about surpluses and surpluses is compiled on the basis of two alternative classifications of income and profit).

The balance sheet may have the same structure regardless of what it is, which is the object of balance balance - mass, energy, entropy chi pennies.

The first step is to balance the balance in choosing an object for analysis and balance. For example, an accountant, when folding a balance sheet, selects pennies as an object of analysis, and as a balance sheet, he performs accounts. When the balance sheet is folded, the accountant pays a penny per rahunka for the song interval of an hour. The transfer of pennies from the first drive will increase the amount of pennies for a rahunka, and the payments will change them.

Turning to thermodynamics, it is significant that the balance is open to thermodynamic system. Yakshcho deyak kіlkіst X the object of follow-up is transmitted through the intersystems from the necessary medium, then the number X the system grows. Yakscho X appear in in the middle from the system, the number of people in the system changes. In addition, it is possible to use a dzherel and stock X at the system, for the account of some money X the system may change.

When the balance is folded for a part of the system, for example, the mass of CO 2 gas will be the reaction of the adoption of this gas (for example, the furnace of the coal), and the reaction, in which CO 2 is laid out (for example, the reaction of photosynthesis), will be the sink. For energy, there are no drains and drains.

The overall structure of the balance sheet for the object X in the system, in the differential form, it is possible to manifest as

de dXllCT- dzherelny member (Fig. 3.1); dXj t c - contribution to the &-th channel, which is the exchange X from the medium through the intersystem (HS). This is positive, as the object is being transported into the system, and negatively, as it is removed from the system.

Rice. 3.1.

As a change of the system is seen when moving from station 1 to station 2, there may be an integral connection

yake otrimano vnaslidok іntegruvannya differential svіvvіdnoshennia on dіlyantsі 1-2.

How to look at the process for an hour dx, then you can write down the balance of the view

de dx/dx- speed of change of size X in the system; Shch - tide chi vіdtіk X through intersystems in one hour for k-th channel X); X ist - swidkіst virobnitstva chi X in the system.

Gaus-Ostrogradsky formula. B shows what is happening in the current region ( v) assigned functions R(x, z/, z), Q(x, z/, 2), R(X, at, 2), without interruption with their respective EP/Ex, dQ/dy, dR/dz in the whole region (V) and on the її cordoni ( S), then spіvvіdnoshennia is fair

yake pov'yazuє іntegrаl za obsyagom oblasti (V) h integral over the surface of the gallery ( S). Tse spіvvіdnoshennia is called the Gaus-Ostrogradsky formula. Another form of recording spіvvіdnoshnja (3.1) may look

de a, p, y - cuti, which are established by the surface normal (5) with the coordinate axes.

What's next M the vector field A(M) is given, as well as the surface integral

called the vector flow BUT through the surface (S) on the indicated side.

What is the formula of Gaus - Ostrohradskogo class R = Ax, Q=A, R=A v then the potik vector BUT through the surface (5) the name can be transformed into a third integrator:

E BUT ED^ EL - -

de -^ + -^- + -^ = cH g L - divergence of the vector L.

Ex ay dz

Now, with the improvement of what has been said, the Gaus-Ostrogradsky formula can be written as follows:

In fact, it is more likely to occur if there is more significant divergence, such as to lie in the choice of a coordinate system:

Under the divergence of the vector field, start to understand the number of vector lines that start in an infinitely small obsci M, vіdnesene to odnesі tsgo obyagu.

The Gauss-Ostrohradsky formula is used in the analysis of energy flows and speech. This formula can be considered as a balance sheet for a fluently uninterrupted flow that changes. The physical difference can be expressed as follows: the flux of a vector field through a closed surface is equal to the volume integral of the divergence over this surface. In other words, from this formula it is clear that the total flow from the current region is equal to the total flow in the qiu region plus the sum dzherel in the region itself.

Like a butt, we aim at a ruh sly home with a dzherel, which is described by spivvіdnosheniya

in yakomu jj v n dS- The flow of the speed vector; divn - schіlnіst dzherel.

With whom it is communicated that the dzherela was distributed without interruption in the region, which is being looked at. The velocity of the velocity vector characterizes the productivity of the cores of the middle closed surface ( S), tse kіlkіst rіdini, scho vіtіkaє through the surface (5) for one hour. Similar to the spivv_dnoshennia it is possible to take the heat flux vector .

balance sheet

Lecture 2

The system of regulatory regulation of accounting

The conduct of the accounting form zdіysnyuєtsya vіdpovіdno to normative documents, which may have a different status. Stink of them obov'yazkovі to zastosuvannya (Federal law "On the accounting form, PBO), іnshі may be recommendatory in nature (Plan methodical statements, comments).

Fallen in recognition of the status of normative documents additionally filed in a seemingly offensive system:

1 rіven: legislators, decree the President of the Russian Federation and decree the Order of the Russian Federation, which regulates directly and indirectly the organization and management of accounting. the shape of the organization;

2nd row: Regulations on the accounting form (PBO) for those, the principles and basic rules of the accounting form are laid down as in the case of the formal, and hundred and fifty types of activity. Narazi accepted 24 PBOs.

4th row: working documents of the organization, how to form the directness of the accounting form in the methodical, technical and organizational aspects. The main ones are: a document about the corporate policy of business; hardened by the stoneware of the form of the primary oblique documents; schedules of document processing; approvals by the certifier Accounting plan; hardened by a stoneware form of internal zvіtnostі.

On September 1, 2013, the year is gaining ranks. Federal Law of December 6, 2011. No. 402-FZ "About accounting appearance". Okremі yogo position strongly vіdrіznyayutsya vіd norms dignified federal law 21 leaf fall 1996 No. 129-FZ. (Div. table)

Vіdpovіdno to the new law before the documents in the regulation of the accounting form lie:

1) federal standards;

4) standards of the economic entity.

Accounting Standard- A document that establishes the minimum necessary powers to the accounting form, as well as acceptable ways of maintaining the accounting form;

Balance means equalness, vrіvnovazhennya chi kіlkіsne vіrazhennya vіdnosin mіzh parties be-yakoy diyalnostі.

The balance of the current camp of the state's zasobіv that dzherel їkh utvorennya at the right moment of the hour - the moment of balance balance (for example, the remaining number of the skin month).

The most significant contribution to the balance sheet was the result of the increase in assets and liabilities. All other elements of the grouping lie either before the asset, or before the liability balance.

Main element balance sheetє balance sheet.

The balance sheet statistics are divided into divisions, which makes it easier to review and analyze the information that is included in the balance sheet. The distribution of the balance sheet is formed around the indicators of assets and liabilities.

The grouping of balance sheet items in the distribution of that group follows the same principle, which is the basis of the economic classification of the state's benefits and their zherel.

Maino's assets are divided into two divisions in order of increasing liquidity. At the branch I presented the least liquid assets, in rozd. II - assets with a greater liquidity, In the balance sheet, three divisions were seen, roztoshirovannyh fallow in terms of repayment of borgiv: from lesser terms to more terms. At the branch III passive presentation of the vlasnі dzherel osvіti lane, rozd. IV - dovgostrokovі pozikovі dzherela, in rozd. V-short-line position dzherel.

Balancing indicators for the balance sheetє financial results (surplus chi zbitok). Mutual vrіvnovazhennja hospodarskih koshtіv y aktivі yogo dzherel y pasіvі svіdchit pro priprot, chi zbіtok, otrimani єktom gospodaryuvannya on zvіtnu date. In this way, the accounting balance sheet is supposed to have a permanent equality of the total value of indicators to assets and liabilities.

Table - Distribution of a decent balance sheet

Call a smart bag of evidence in assets and liabilities "currency" of the balance sheet.

The main balance sheet may look like:

A = K + O = P

de, A - a asset balance sheet (benefit of the organization); K - capital of the organization; Pro - goiter organization; P - passive balance (dzherela koshtiv)

From the main equalization, you can take a capital equalization of the bukhoblik:

Financial camp - the presence of economical resources that belong to the enterprise, that against it, the entire capital of the Financial camp can be assigned only for a singing moment to the hour:

Economic resources = All capital

The entire capital of the enterprise can be divided into two types:

power capital;

acquisition of capital (creditor debt)

Economical resources in the accounting form are called assets, and creditor debt is called goiter. Todi equal financial status can be filed with such a person

Active \u003d Zobov'yazannya + Vlasny capital

Tse equal in the house as a balance sheet. Offended by some of the obov'yazkovo mayut buti are equal among themselves.

Appointment and type of financial recognition

Для подання найбільш повної інформації про фінансовий стан підприємства застосовується Міжнародний стандарт фінансової звітності (МСФЗ) 1 "Подання фінансової звітності" МСФЗ 1 повинен застосовуватися при наданні всіх форм фінансової звітності загального призначення, що складаються та подаються відповідно до Міжнародних стандартів фінансової звітності

ISFZ 1 "Financial rank is recognized as a public recognition for satisfying the needs of those who are coristuvach, if it is not possible to be able to use zvіtnіst, which suffices for their specific information needs.

Financial zvіti - all models of the sovereign unity in pennies. If you don’t want to present a new picture of a right person, I’ll be right (you can’t die a penny), you’ll get the best possible accountant’s reach.

Valid up to MFZ 1 (p. 7) The latest set of financial statements includes advance components (Fig. 1)

(I) balance sheet,

(II) talk about surpluses and bridles,

(III) an announcement about changes in the government's capital;

(IV) a call about rukh koshtiv,

(V) public policy and explanatory notes

Rice. one.

balance sheet

Zvіt, without intermediary s balance equals, is called the balance sheet. Vіdbivaє finansovoe pіdpriєmstva pіdpriєmstva pіvnu date, for example, naprikіntsi zvіtny period. The balance characterizes the enterprise, like a keeper of assets, which dzherelam - goiter and government capital.

Form 1 of the balance sheet

Assets are resources controlled by the succession of past periods, which the company is able to gain economically from the future. Activate three main indicators

save from one's future economical profits - the potential that is invested directly and indirectly from the surplus of money and yogo equivalents,

іsnuіє zdatnіst pripriєmstva kontrolvatі tі future economic vigodi,

є the result of past favors of others.

IPSAS 1 An asset is liable to be classified as a short string if

yogo transfers to implement or trim for sale chi vikoristannya in the normal minds of the company's operating cycle, or

vіn mіstsya by the leading rank for commercial purposes, or by extending a short term, and yogo is transferred to be realized by protracting 12 months from the stellar date;

Vіn є an asset at viglyadі koshtіv or їх equivalents, yakі do not mаyut obezhenie on їх vikoristannya

Usі іnshі active due to classify as dovgostrokovі goiter

Goiter - the fouling of the enterprise, which is blamed for the sub-past periods, the regulation of which brought to the point of supply of resources, in order to avenge the economic benefit. Goiter has three main characteristics:

to instill in your own already a significant (albeit not possible) obov'yazok, which pulls you with active currents or owing to your services,

vikonannya goiter'yazan for undertakings є obov'yazkovim and mayzhe inevitable;

be the result of past favors

IPSZ 1 Goiter can be qualified as a short line if:

yogo is transferred to pay off in the normal minds of the company's operating cycle, otherwise

vono pіdlyagaє repaid with a stretch of twelve months from the stellar date.

Usі іnshі goiter may qualify as dovgostrokovі. It is unacceptable to hold a hall at the financial position of assets and goitre.

Vlasniy capital ~ part of the assets of the enterprise, which are left behind after the regeneration of all yogic crops, tobto. vlasny kapital - a part of the volodinnya of the vlasnik at the firm. Won є surplus part, oskіlki є scrip, which was lost after the opening of the goiter from the firm's assets. Power capital includes shareholder (contributions) capital and non-sharing profits.

To help the koristuvachs, to take decisions, to balance the balance, sound grouped zgidno hot characteristics. This classification is based on the name of the skin element balance, activity, goiter and power capital. According to the name of the skin element, there are different stats

The balance can be dated on a specific date, such as "on 31 December 2008". At the same time, the Zvіt about surcharges and zbіtki is dated in such a way as to represent a specific period of time, such as "for the day that will end on December 31, 2008".

The balance of the balance sheet is based on the fact that the balance sheet provides the basis for the development of the rich financial coefficients (liquidity, financial flexibility, profitability, too). The balance also gives the opportunity to evaluate the possibilities of acceptance of this policy in the development of new technologies, to evaluate its activity.

Balance exchange

As previously discussed, not all vartosts, for some active recognition in the balance sheet, are current. Vartity of penny koshtіv є in-line, but vartіst of such articles, like budіvlі that obladnannya (or accepting the main part) є varіstyu, like a bula for a long time at the historical vartost of penny koshtіv. In this way, the division between companies can be brought to omani.

In addition, the balance is also to avenge a lot of accumulated sums (a surplus due to write-offs of beznadiynoi debitorskoi zaborgovannosti, accumulation of depreciation). The deyakі goiter's tithes are also earned by the surplus tax, they spend on the guarantee goiter's tithes, the pension tithes' tithes are too thin. The number of items on the balance sheet may be inaccurate. Butts can buti intangible assets that sum, written down as a record of goiter due to tax payments.

Additional information can be taken from other forms of financial recognition.

At the XX century. the formulation of the fundamental concepts in the theory of accounting and balance sheet allowed us to universally advance to the appearance of the facts of state activity of enterprises and organizations and create the basis for the development of economic analysis and control the most important functions management. But, if you take a critical look at the theory of appearance and balance from current positions, then in a singing world you can talk about the possibility of their further development.

At the classic robot "Accounting and balance" I. Cher, it’s important that in the balance sheet it’s important to solve the problem of dividing the appearance of the state and legal assets, proponing the transition to the widely victorious at the given hour of two rows of active and passive rachunkiv, priming the transition to less than two types of operating capital in the balance sheet balance sheets of the distributional appearance of the state and legal assets and goiter and be brought to prove the obviousness of not two, but greater number influx of government operations on part of the capital balance, and by this very fact, there are sufficient foundations for the widespread transition to the appearance of more than active and passive rachunkiv.

Balance schools at the beginning of the last century

By the founders of the Swiss balance theory theory F. Hugli (1833–1902) and I.F. Shera (1846-1921), Russian N.S. Lunsky (1867-1956) and G.A. Bakhchisaraitsev (1875-1926) in the first half of the last century, schools of balance science were formed, as if they were theoretical schools of accounting. In the eyes of Professor Yakov Markovich Halperin (1894–1952), it is given short description all aspects of the school of balance science.

The most promising were the German school of two rows of two rachunkivs I. Shera, the French positive school and the Russian school of balance. Spilnim at all three schools were those that stinks were balance and tried to solve the problem of explaining the basis of the accounting form - the method of underwriting. With all the main respect, the stench was attached to the analysis of the balance (skin), spitting heavily on the new fringed number of the state's operations. In the same period, the German accountant Eugen Schmalenbach (1873-1955) propagated a dynamic balance, a kind of wide-width dress according to the ISFZ.

The balance schools also set the task of arranging the need for distributive fermentation at the balance sheet of government and legal assets and crops.

Head of the divisional appearance of the state and legal assets and crops

In a series of roundups and explanations of the underlying record, representatives of the balance sheets wrote (skin in their own way) about the need for a separate appearance in the assets of material objects and the rights of others:

• I.F. Sher: “It is important to distinguish between the groups of state and legal benefits, richer folding of adding and understanding the skin of these parts” . Vvazhayuchi vyvіshennya zavdannya podіlu gospodarskih i juridical aktіvі v vvazhuyuchi vіvnіnі important, І. Sher їх did not podіlyav. Following this, the other authors did not divide the asset balance into two parts, looking at it as a single goal of business;
• French professor I. Dumarchais saw two groups of rachunkiv: “The first group is the rahunok of material objects and the rights of others. Vaughn slanders all those who have the power of the state. United by one wild rahunok, out to become an asset of the state. Another group є obstruction of the state, so that the goiter of statehood is raised in front of the correspondents (positive passive) ";
• Ya.M. Galperin, stating that the Russian school respected the balance for the need to “bring in balance the totality of material objects, as the area of ​​completed state vodnosin in the totality of rights, and goiter as a gallery of unfinished state vodnosins. Debit and credit of material items means the actual withdrawal of that payment, as well as the debit and credit of special accounts means the possible withdrawal from the possible payment.

In such a rank, the balance schools, more precisely - the Russian one, were given the task of separate fermentation in the asset balance of material assets and the rights of vimogi, and in the passive balance - the balance of goiter before third persons. Razv'yazannya tsgogo zavdannya є odnієyu s main goals tsієї work.

Two rows of chotiriokh rakhunkiv - the basis of the vision of the set task

To complete the task set, it is necessary to distinguish between the main concepts:

• in the form of RAS vikorivuyutsya: active (A) and passive (P) rahunki, which do not change the type of their balance from time to time, and that rahunki zminnym balance. Rahunki with a change in balance are called active-passive / passive-active, with short-term signs Ap / Pa. The debit active balance of Аn/Pa rahunka, and if necessary, the rahunka itself, called active-passive (Ап) with the great letter A, which shows that the current balance of the rahunka is more active, and with a small letter p, sho pіdkreslyuє, sho in the future balance of that rahunka you can become passive. The credit passive balance of the account of the th type, and for consumption and the account itself, is called passive-active (Pa) with the great letter P, which seems to be more accurate, the balance of the account is passive, and the small letter a, become active;
• in the guise of MSFZ vikoristovuyutsya mainly only active (A) and passive (P) rahunki. At the same time, active (passive) rachunks may appear in pairs, or passive (active) rachunks are associated with them, as we see in other groups and are called active-passive (Ap) (passive-active (Pa)) rachunks. The numbers of the rahunka, being active in the given hour, can be reset to zero in the coming period, and the appearance from them can go to the guys before them, the passive rahunka. Similarly, the color of the rahunki, being passive at the right moment of the hour, the nadals can be reset to zero, and the appearance of them can pass to the guys before them, the active rahunka.

The introduction of these new types of rachunks allows us to request the replacement of two rows of two rachunks (active and passive) I. Shera, yakі zastosovuyutsya at the given hour at the MSFZ, vikoristovuvat:

two rows of chotyrokh rakhunkiv:
one row - active (A)
that active-passive (An) rachunkiv;
the other row is passive (P)
and passive-active (Pa) rachunkiv.

Here, active (A) rachunks are part of the active rachunks of the MSFZ after seeing active-passive (Ap) rachunks from them, and passive (P) rachunks are part of the passive rachunks of the MSFZ after seeing passive-active (Pa) rachunks from them.

Inspection of new balance sheets from the selection of two rows of four rows

Two rows of several rows allow you to introduce a new type of balance sheets, as if to clarify the different appearance of the balance sheet of government and legal assets and crops.

1. Balance sheet
A + Ap \u003d P + Pa

The main balance sheet equals the balance of the form:

Activate equal passives, chi A = P, with passive (P) in sensi, yakі include posikovі koshti (goiter) and capital (P = Pro + K).

Active A and Passive P of the balance sheet A = P are expressed in a similar way through the total balance of our active (A), active-passive (Ap) and passive (P), passive-active (Pa) accounts:

A \u003d A + An and P \u003d Pa + P.

Substantiating the balance of equality A \u003d P, we write the balance as:

A + Ap \u003d Pa + P,

de A - state assets - resources, koshti;
Ap - legal assets - third-party fences;
Pa - goiter in front of third persons;
P - zneosoblenі dzherel, shche reach і vitrati;
K = K - capital, government capital (minus yogo dilution) plus reserve surplus minus surpluses.

2. Balance sheet
A + Ap \u003d Pa + P + K

Let's take a look at the balance sheet:

with an asset (A), a liability (L) at a narrow value (a position liability - a liability at a higher value) and a capital (K).

With our active (A), active-passive (Ap) and passive (P), passive-active (Pa) arms, I can see the balance in the future:

A+Ap=Pa+P+K.

Since the stats of P are not victorious with all undertakings, then you can write down the balance of i without P:

A + Ap \u003d Pa + K.

3. Capital equivalence
A + Ap - (Pa + P) \u003d K

Let's take a look at capital equalization (capital balance) I. Shera:

with an asset (A), a liability (L) and a narrow value (positive liability) and capital (K).

With our active (A), active-passive (Ap) and passive (P), passive-active (Pa) rakhunkami ce capitally equal to look at:

(A + Ap) - (Pa + P) \u003d Up.

In the left side of the river, the net assets were recorded as a retail sum of the assets (A + Ap) and the sum of the passives in the highest value - the positional ones in the special and distinct rachunks (Pa + P).

Since the statistics of P are not victorious with all subprinciples, it is possible to write down a capital equal and without P:

A + Ap - Pa = K.

4. Dynamic balance
A + Ap \u003d Pa + P + K + D - R

In the guise of MSFZ, the dynamic balance of E. Schmalenbach is victorious:

A \u003d P + K + D - R.

For each balance sheet with an asset (A), a passive one for a narrower value (P), and a capital (K) difference in income (D) and volatility (P) reflect the change (dynamics) in the balance sheet. From the selection of two rows of chotyrokh rachunkivs in the guise of the ISFZ, I’ll look at the balance in the future:

A + Ap \u003d P + Pa + K + D - R,

de D - Income of the flow period;
R - Vitrati flow period.

Since not all undertakings in the guise of victorious statti P, it is possible to write down the dynamic balance without P:

A + Ap \u003d Pa + K + D - R.

Examined the balance sheet and active-passive, passive-active accounts are recognized for the okremogo fermentation of state and legal assets and goiter on the accounts and in the balance sheets for the MFZ, DAAP, RAS and other.

Analysis of the priming of the seeding of two rows of active and passive rachunkivs I. Shera

With the method of wrapping the introduction into the guise of two rows of two rachunkivs I. Sherom vvichavsya injecting the state's operations on the capital balance (capital equal) to the form A - P \u003d K with the left part A - P, which he called main, that right part K, which is called capital. Under the main wines, it is pure mine with an active positive part and a passive negative part with a look of strife. The active part, in its own right, included the state and legal benefits. Under the capital (pure capital) of the capital of the capital, which is more expensive for the value of the net mine and the net asset.

Having looked at the kіlka of the state's operations, I. Sher made such a whisk:

“Whether the government’s operation could be installed by a rank of rakhunkov for the help of an offensive order:

• An increase in one part of the lane is accompanied either by a change in the other part of the lane, or by an increase in capital
• A change in one part of the lane is accompanied either by an increase in another part of the lane, or by a change in capital.

And the stars of the visnovo were broken up about the fairness of the rules of the underwire record and the legitimacy of the transition to the shape of the victories of two rows of two rachunkivs. In practice, for these rachunkivs, there are two formal rules for subscript recording I. Shera:

• active accounts are debited in case of increase and are credited in case of change of money, which is insured;
• passive accounts are credited with an increase and debited with a change in money, which is covered.

Accountants are aware that the rules for keeping a record are І. Shera is theoretically (mathematically) primed, so the stench is supposed to be zastosovuvat їх for all types of rachunkiv, but when it comes to z'yasovuєtsya, in the classical form of that guise for RAS, the rules do not allow for the replacement of records for rachunks of rachunkiv. About qiu pardon repeatedly writing at the robots of Ya.V. Sokolov (that in).

So like I. Cher, Vivchaychi, having fucked the Greek operates on the Kapails of the Rivniyannya, browned by the method of unrealist, then the yogo giving about the Viconnya Rules of the Buli of the Buli, the Grandigari Operations, in the condition of the vicony of vicene If you want only one butt, if you don’t confirm this rule, it’s wrong.

Pereverimo, chi fair vysnovok І. Shera about those who think there is less than two injections of government operations on part of the capital balance.

For looking at I. Sher gospodarskih operations, pointing at the table, the rule of keeping a record is broken. The number of types of contributions from these government operations, which are recorded by simple postings from the sums of transactions S, appeared to be equal to eight on the capital balance, from which the first chotiri should not be added to capital, and the other chotiri should be added.

Ale mid-looked I. There are no such operations, like a payment of a lane with a private prepayment, salary increase for a month with an advance payment, which is small, payment by the buyer of a batch of goods after the front її private delivery and other similar operations. Let's take a look at one of these operations on the capital balance sheet.

Operation: delivery of goods from the postal worker in the amount of 100,000 krb. іz 40-hundreds prepayment made earlier.

Carrying out this operation is valid until RAS may look like: Debit of the account “Goods” Credit of the account “Rozrahunki with contractors and contractors” 100,000.

Later, the overpayment for goods in the amount of 40,000 rubles was reduced, and later on, the supply of goods for the sum of 100,000 rubles was reduced. For this operation, from the sum S = 100,000 rubles. crediting accounts 60 “Rozrahunka with post-employees and contractors” with a change in the balance may have an active balance, as an additional amount of prepayment s = 40,000 rubles, a smaller, lower amount of the operation S = 100,000.

For the analysis of the inflow of the operations on the capital balance, we will write down її at the sight of two micro-wires:

1. Debit to the account “Goods” Credit to the account “Rozrahunka with postal workers and contractors” 40,000;
2. Debit to the account “Goods” Credit to the account “Rozrahunki with postal workers and contractors” 60,000.

In the first one, the increase in insurance goods from the asset and the change in the debtor debt of the postal worker in the amount of 40,000 krb. and zbіlshennya creditor's borgovanіst pridpriєmstva in front of the postal worker also in the amount of 60,000 krb. All this is consistent with the first two types of inflows of government operations on part of the capital balance, let's put it in the table, and it can be written in such a way:

1. A + s - s - P \u003d K;
2. A + (S - s) - (P + (S - s)) \u003d Before.

Under TSOOM, the Ostraza Zbilhennya is the ZMOSTOSED POSITIONA PRIVEN Activa, Zbilhennya goods that are the ZMOMENSHENED, and POMAM Dodatkov ZBILSHNYA POSITIONAL PARNIVA, ZBILSHNYA of the negative parties, assassin. As a matter of fact, during this operation, there may be not two, but three infusion of government operations on a part of the capital balance: an increase in the positive part of net assets by the amount S, a change in the positive part of net assets by the amount s, an increase in the negative part of net assets by the amount S - s.

In the materials of the study, attributed to the theory of two rows of 4 accounting and financial aspects, it was reportedly reviewed and other examples of government operations, which may be like three, so I chotiri tipi inflow on parts of the capital balance, regulations. I. Shera. You can write the specified rule in the following way:

• A total increase in one part and one part of a lane is accompanied by a total change in other parts of another part of a lane, or an increase in capital.
• The total change of some parts and one part of the lane is accompanied by either the total change of other parts of the other part of the lane, or the change of capital.

Table 1 Gospodarsky operations and their injection into the capital balance

Oskіlki in this clarified rule, it is shown that there are more than two splashes on the parts of a clean lane, then this rule cannot be grounded in the fact that the rahunki shape of the parts of the lane can be more active and passive. Tim himself can’t feel the need to hurry up with classic rachunks with rachunks with a change in balance, which are victorious at the given hour in the guise of RAS. Therefore, in the previous investigations, we have proponated two rows of rachunks, which are composed of four types of rachunks, which allow us to combine Plani rachunks in the form of the ISFZ and RAS and conduct the appearance of the ISFZ, vicorist classical aldmonki.

List of references

1. Galperin, Ya.M. Schools of the balance image Narisi z the theory of balance science / Ya.M. Halperin. - Tiflis, 1926.

2. Sokolov, Ya.V. Fundamentals of the theory of accounting / Ya.V. Sokoliv. - M.: Finance and statistics, 2000.

3. Sokolov, Ya.V. Accounting appearance is a cheerful science / Ya.V. Sokoliv. - M.: 1C-publishing, 2011.

4. Cherkay, A.D. Theory of two rows of 4 accounting and financial aspects. A single plan for the rakhunkіv in the form of the MFZ and RAS / A.D. Cherkay. - M., 2012.

5. Cherkay, A.D. About the feasibility of developing a single plan of accounting for the MFZ and RBO // Accounting oblik. - 2013. - No. 5. - P. 113–116.

6. Cherkay, A.D. A single universal plan of settlements for maintaining a parallel appearance with the MFZ and RAS // Financial newspaper. - 2013. - No. 17-18. – P. 7–8.

7. Sher, I.F. Accounting and balance / I.F. Cher; for red. N.S. Lunsky; prov. with him. - M., 1926