2020-01-14
240
(к выполнению операции 30 )
Расчет среднего процента ТЗР на материалы
| Показатели | Сумма |
| Остаток материалов на 01.03.00 | 24250 |
| ТЗР на 01.03.00 | 1250 |
| Получено материалов за март | 20400 |
| Т ЗР за март | 750 |
| Итого материалов в обороте | 44650 |
| ТЗР в обороте | 2000 |
| Средний % ТЗР на материалы | 4,48% |
Расчет ТЗР, подлежащих списанию
| Отпущено в марте | По учетной пене | ТЗР. на отпущенные материалы Уч.цена * %ТЗР |
| На производство продукции «А» | 6150 | 276 |
| На производство продукции «Б» | 11050 | 495 |
| На общепроизводственные нужды | 560 | 25 |
| На общехозяйственные нужды | 2320 | 104 |
| Всего | 20080 | 900 |
Приложение 8
Распределение общепроизводственных расходов и расходов по организации и управлению производства
( к выполнению операций 32, 33 )
| Показатели | Начисленная зарплата основная основных производственных рабочих | Коэффициент распределения ОПР | Коэффициент распределения ОХР | Распределение затрат | |
| счет 25 | счет 26 | ||||
| всего затрат | 36100 | 0,2524 | 0,3614 | 9113 | 13047 |
| продукция «А» | 16100 | х | х | 4065 | 5819 |
| продукция «Б» | 20000 | х | х | 5048 | 7228 |
|
|
|
Приложение 9
Расчет остаточной стоимости ОС
( к выполнению операции 39 )
| Показатели | Сальдо на 01.01 | Сальдо на 01.02 | Сальдо на 01.03 | Сальдо на 01.04 |
| Первоначальная стоимость ОС | 879650 | 879650 | 879650 | 909650 |
| Амортизация ОС | 539800 | 544800 | 549800 | 554800 |
| Остаточная стоимость | 339850 | 334850 | 329850 | 354850 |
| Среднегодовая стоимость | (339850/2 + 334850 + 329850 + 354850/2) / 3 = 337350 | |||
| Налог на имущество | 337350 * 2,2% = 7422 | |||
Приложение 10
Синтетические счета в виде Т-образной формы
| 20/"А" | 20/"Б" | 25// | |||||||||
| 0,0 |
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| 0,0 |
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| ||
| 3400,0 | 40000,0 |
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| 5000,0 | 50000,0 |
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| 4000,0 | 9113,0 | ||
| 750,0 | -908,5 |
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| 1050,0 | 2121,0 |
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| 560,0 |
| ||
| 16100,0 |
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| 20000,0 |
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| 3200,0 |
| ||
| 4266,5 |
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| 5300,0 |
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| 848,0 |
| ||
| 2000,0 |
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| 5000,0 |
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| 480,0 |
| ||
| 2415,0 |
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| 3000,0 |
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| 25,0 |
| ||
| 276,0 |
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| 495,0 |
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| 4065,0 |
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| 5048,0 |
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| 5819,0 |
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| 7228,0 |
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| 39091,5 | 39091,5 |
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| 52121,0 | 52121,0 |
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| 9113,0 | 9113,0 | ||
| 0,0 |
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| 0,0 |
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| 0,0 |
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| 26// | 43/"А" | 43/"Б" | |||||||||
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| 0,0 |
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| 0,0 |
| ||
| 1000,0 | 13047,0 |
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| 40000,0 | 39091,5 |
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| 50000,0 | 52121,0 | ||
| 820,0 |
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| -908,5 |
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| 2121,0 |
| ||
| 1730,0 |
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| 300,0 |
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| 4200,0 |
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| 750,0
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| 1113,0 |
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| 1500,0 |
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| 900,0 |
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| 630,0 |
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| 104,0 |
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| 13047,0 | 13047,0 |
|
| 39091,5 | 39091,5 |
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| 52121,0 | 52121,0 | ||
| 0,0 |
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| 0,0 |
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| 0,0 |
| ||
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| 90//1 | 90//3 | 44,0 | |||||||||
|
| 377600,0 |
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| 57600,0 |
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|
| 135700,0 |
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| 20700,0 |
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| 1000,0 | 1000,0 | ||
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| 0,0 | 135700,0 |
|
| 20700,0 | 0,0 |
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| 1000,0 | 1000,0 | ||
|
| 513300,0 |
|
| 78300,0 |
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| 0,0 |
| ||
Лист 02
|
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| 50,0 | 51,0 | 90//2 | |||||||
| 450,0 |
|
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| 41500,0 |
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| 289500,0 |
|
| 10000,0 | 10000,0 |
|
| 56640,0 | 61360,0 |
|
| 91212,5 |
|
| 27750,0 | 25000,0 |
|
| 10000,0 | 27750,0 |
|
| 1000,0 |
|
| 70,0 |
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| 2000,0 | 9835,0 |
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| 400,0 |
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| 18000,0 |
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| 8610,0 |
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| 1062,0 |
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| 1180,0 |
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| 800,0 |
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| 4900,0 |
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| 38220,0 | 35000,0 |
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| 84640,0 | 115497,0 |
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| 92212,5 | 0,0 |
| 3670,0 |
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| 10643,0 |
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| 381712,5 |
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| 75//1 | 80,0 | 83,0 | |||||||
| 10000,0 |
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| 150000,0 |
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| 10000,0 |
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| 0,0 | 10000,0 |
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| 0,0 |
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| 150000,0 |
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| 0,0 |
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| 10//01 | 60,0 | 10//09 | |||||||
| 24250,0 |
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| 61360,0 |
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| 1250,0 |
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| 11400,0 | 11580,0 |
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| 61360,0 | 14337,0 |
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| 750,0 | 900,0 |
| 9000,0 | 8500,0 |
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| 10620,0 |
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| 1000,0 |
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| 1062,0 | 35400,0 |
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| 1180,0 | 1062,0 |
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| 1180,0 |
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| 21400,0 | 20080,0 |
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| 63602,0 | 62599,0 |
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| 750,0 | 900,0 |
| 25570,0 |
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| 60357,0 |
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| 1100,0 |
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| 71// | 99// | 97// | |||||||
| 3500,0 |
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| 20700,0 |
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| 6300,0 |
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| 1730,0 |
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| 13122,0 | 22787,5 |
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| 70,0 |
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| 7288,0 |
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| 300,0 |
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| 826,0 |
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| 1000,0 |
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| 400,0 |
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| 0,0 | 3500,0 |
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| 21236,0 | 22787,5 |
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| 0,0 | 0,0 |
| 0,0 |
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| 22251,5 |
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| 6300,0 |
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| 70/ | 96,0 | 76/ | |||||||
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| 27000,0 |
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| 4925,0 |
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| 25000,0 | 47750,0 |
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| 1200,0 | 6525,0 |
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| 2000,0 |
| 2000,0 |
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| 318,0 |
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| 4700,0 |
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| 31700,0 | 47750,0 |
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| 1518,0 | 6525,0 |
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| 0,0 | 2000,0 |
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| 43050,0 |
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| 9932,0 |
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| 2000,0 |
Лист 03
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| О9 | 01/ | 02/ | |||||||||
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| 879650,0 |
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| 549800,0 | ||
| 1440,0 |
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| 30000,0 |
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| 4000,0 | ||
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| 1000,0 | ||
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| 1440,0 | 0,0 |
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| 30000,0 | 0,0 |
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| 5000,0 | ||
| 1440,0 |
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| 909650,0 |
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| 554800,0 | ||
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| 05// | 04// | 08// | |||||||||
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| 3770,0 |
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| 6200,0 |
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| 30000,0 | 30000,0 | ||
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| 0,0 | 0,0 |
|
| 0,0 | 0,0 |
|
| 30000,0 | 30000,0 | ||
|
| 3770,0 |
|
| 6200,0 |
|
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| 0,0 |
| ||
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| 62/ | 84/ | 66/ | |||||||||
| 56640,0 |
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| 52100,0 |
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| 151000,0 | ||
| 135700,0 | 56640,0 |
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| 18000,0 | ||
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| 135700,0 | 56640,0 |
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| 0,0 |
|
| 0,0 | 18000,0 | ||
| 135700,0 |
|
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| 52100,0 |
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| 169000,0 | ||
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| 19,0 | 91-9 | 90-9 | |||||||||
| 9360,0 |
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| 9800,0 |
|
| 30500,0 |
| ||
| 2187,0 | 18909,0 |
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| 13122,0 |
|
| 22787,5 |
| ||
| 1620,0 |
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| 5400,0 |
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| 162,0 |
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| 180,0 |
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| 9549,0 | 18909,0 |
|
| 0,0 | 13122,0 |
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| 22787,5 | 0,0 | ||
| 0,0 |
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| 22922,0 |
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| 53287,5 |
| ||
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| 69-1 | 69-2 | 69-3 | |||||||||
|
| 783,0 |
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| 297,0 |
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| 540,0 | ||
| 783,0 | 1296,3 |
|
| 297,0 | 491,7 |
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| 540,0 | 894,0 | ||
| 2300,0 |
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| 3083,0 | 1296,3 |
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| 297,0 | 491,7 |
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| 540,0 | 894,0 | ||
| 1003,7 |
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| 491,7 |
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| 894,0 | ||
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Лист 04
|
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| 69-4 | 69-5 | 69-6 | |||||||
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| 1620,0 |
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| 3780,0 |
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| 135,0 |
| 1620,0 | 2682,0 |
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| 3780,0 | 6258,0 |
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| 135,0 | 223,5 |
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| 1620,0 | 2682,0 |
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| 3780,0 | 6258,0 |
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| 135,0 | 223,5 |
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| 2682,0 |
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| 6258,0 |
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| 223,5 |
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| 68-1 | 68-2 | 68-3 | |||||||
|
| 2680,0 |
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| 8610,0 |
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| 4700,0 |
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| 18909,0 | 20700,0 |
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| 7288,0 |
| 2680,0 |
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| 826,0 |
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| 8610,0 |
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| 1440,0 |
| 2680,0 | 4700,0 |
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| 27519,0 | 20700,0 |
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| 0,0 | 9554,0 |
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| 4700,0 |
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| 1791,0 |
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| 9554,0 |
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| 91/1 |
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| 91/2 |
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| 68-4 | |||
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| 9800,0 |
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| 800,0 |
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| 7422,0 |
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| 4000,0 |
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| 900,0 |
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| 7422,0 |
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| 0,0 | 0,0 |
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| 13122,0 | 0,0 |
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| 7422,0 |
| 0,0 |
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| 22922,0 |
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| 7422,0 |
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Приложение 11
Оборотная ведомость по счетам синтетического учета за март 2010 года
| Счет | Наименование | Сальдо | Обороты | Сальдо | |||
| Дт | Кт | Дт | Кт | Дт | Кт | ||
| 01 | Основные средства | 879650 | 30000,00 | 909650,00 | |||
| 02 | Амортизация основных средств | 549800 | 5000,00 | 554800,00 | |||
| 04 | Нематериальные активы | 6200 | 6200,00 | ||||
| 05 | Амортизация нематериальных активов | 3770 | 3770,00 | ||||
| 08 | Вложения во внеоборотные активы | 30000,00 | 30000,00 | 0,00 | |||
| 09 | Отложенные налоговые активы | 1440,00 | 1440,00 | ||||
| 10/1 | Материалы по учетной стоимости | 24250 | 21400,00 | 20080,00 | 25570,00 | ||
| 10/9 | ТЗР по материалам | 1250 | 750,00 | 900,00 | 1100,00 | ||
| 19 | НДС по приобретеннымценностям | 9360 | 9
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