Thus,.. having ryn-yu the quotation or the official price it is reflected at this price of date of the conclusion of the transaction. The difference between market price and the price of the transaction studies on. "nerealiz-x exchange differences on revaluations.. ".
Calculations by the payment requirements instructions (PRI) are used at payments for TMTs and in payments on non-commodity payments. PTP – the requirement of the supplier confirmed with the payer about transfer of an amount of payment from the account of the payer into the account of the supplier.
Partial payment is carried out at emergence of means on the account of the payer and made out by the memorial warrant containing all requisites of the main document. Subscribes by the executive and the controlling worker. On the basis of the 1st copy of the memorial warrant conducting becomes:
If means on the account of the payer are not present, the payment order is located in a card file and is considered on off-balance account 9090 Documents in a card file settle down as sequence of payments, in sequence – in a calendar order.
.., not an imeyushcha. quotations it is reflected at the price of a sdelkiya it is not overestimated. Active accounts - requirements for delivery of financial assets, the passive accounts considering an obyaz-v on delivery of financial assets are separately grouped.
3 Principle of care. Assets and liabilities have to be estimated with a certain degree of care not to postpone risks to the next periods. The income which are earned until the end of the reporting period, have to be reflected in the reporting. Expenses even if they are not reflected, losses (losses), but they are potentsialna, also have to be reflected. Reserves on various losses are for this purpose created.
The stand-alone account – the account which is kept out of system of accounting. The purpose – obtaining additional information on the performed operations, the movement of means, for control of certain operations (receiving export revenue), data acquisition for drawing up to become. the reporting since it is not always possible to obtain data from the analytical account.
If mistakes are revealed before data acquisition of the synthetic and analytical account, such errors are corrected by input of the correct conducting on the basis of the document, without extract of the additional register. If the mistake is revealed after drawing up registers, it has to improve at the time of its detection by an extract of the corrective document.
On nature of reflection of operations documents share on cash and memorial. Cash documents are intended for reflection of operations with cash: monetary checks, application for a cash contribution, receipt, account cash warrants. Memorial documents are processed on balance and off-balance accounts: application for delivery of a check-book, notification, etc.
For transactions with c / accounts for the accounting of the return part on repo operations would open. On accounts of urgent operations separate accounts for revaluation of unrealized exchange differences (on c/, to precious metals, foreign currencies open. In And and P parts.
the balance is formed with removal of the remains in a section of accounts of the first order, on groups of accounts, according to sections and in general on balance; the balance is formed separately on an asset and a passive, i.e. the unilateral scheme of an arrangement of articles.
Appointment: the accounting of the sums which are subject to payment, are not extinguished in time by the main debtor on which the protest - 08 and on which the protest - 09 (the notarial certificate of the requirement of payment and its non receipt is not made is made.
4 Verification of the synthetic and analytical account happens in the program way. The software has to create conditions for compliance of data of the synthetic and analytical account. At the same time the obtained data have to be verified manually, despite quality of the software.
If it is not enough funds for fps, the payment processing center sends to CB the notice on lack of means with the indication of requisites of unpaid documents. The sums of these documents are charged off customer accounts and enlisted into account 47418 "The means charged off customer accounts, but which are not carried out on fps".