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Содержание:
Задача 27. 2
1 Распределение хозяйственных операций по счетам
бухгалтерского учета 5
2 Отражение остатков и хозяйственных операций на счетах
бухгалтерского учета. 7
3 Оборотно - сальдовая ведомость за январь 2020 года. 13
Введение:
Заключение:
Фрагмент текста работы:
Задача 27На предприятии имеются остатки по приведенным ниже счетамstyle='font-size:12.0pt;mso-bidi-font-size:10.0pt;line-height:150%'>. style='margin-left:2.0pt;border-collapse:collapse;mso-table-layout-alt:fixed;
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exactly'>
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:38.95pt;
mso-height-rule:exactly'>
№ п/п
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solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:38.95pt;mso-height-rule:
exactly'>
Счета
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solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:38.95pt;mso-height-rule:
exactly'>
Сумма,
руб.
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
1
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Основные средства
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mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
169 700
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
2
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Износ основных средств
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
51 800
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
3
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Материалы
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
40 800
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
4
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Готовая продукция
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
109 200
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
5
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Касса
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
5 800
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
6
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Расчетный счет
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
358 500
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
7
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Расчеты с бюджетом
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
27 900
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
8
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Уставный капитал
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
170 000
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
9
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Резервы предстоящих расходов и платежей
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
12 100
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
10
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Расчеты с поставщиками (кредиторская задолженность)
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
38 000 style='mso-spacerun:yes'>
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
11
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Краткосрочные кредиты банка
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
31 000
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
12
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Расчеты по социальному страхованию
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
6 300
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
13
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Расчеты с прочими кредиторами, дебиторами (дебиторы)
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
33 700
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
14
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Расчеты по оплате труда
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
50 000
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
15
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Прибыли и убытки (прибыль)
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
97 700
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
16 style='mso-spacerun:yes'>
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Доходы будущих периодов
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
63 000
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
17
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Резервный фонд
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
17 000
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
18
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Долгосрочные кредиты банка
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
59 000
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
19
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Нераспределенная прибыль прошлых лет
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
47 000
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
20
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Долгосрочные займы
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
25 000
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
21
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Расчеты с подотчетными лицами (дебиторы)
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
80 000
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
22
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Краткосрочные займы
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
101 900
exactly'>
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;mso-height-rule:exactly'>
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
Итого
border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0cm 2.0pt 0cm 2.0pt;height:22.7pt;
mso-height-rule:exactly'>
1 595 400
line-height:150%'> style='mso-bidi-font-style:normal'>line-height:150%'> На предприятии за
отчетный месяц проведены следующие хозяйственные операцииstyle='mso-bidi-font-size:14.0pt;line-height:150%'>.