Ðåôåðàòû. Ó÷åò, àíàëèç è àóäèò îïåðàöèé ïî çàðàáîòíîé ïëàòå

|   |ñîöèàëüíîãî        |             |Ãëàâíîé   êíèãå   è   íàëè÷èå|ôîíäå çàíÿòîñòè ÐÔ|

|   |ñòðàõîâàíèÿ        |             |ïîäïèñåé, óïîëíîìî÷åííûõ  ëèö|                  |

|   |                   |             |ïðè ñäà÷å ðàñ÷åòîâ â ôîíäû   |                  |

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Ïðèëîæåíèå 15

 

 

Ñõåìà àóäèòà ñèíòåòè÷åñêîãî è àíàëèòè÷åñêîãî ó÷åòà

ïðè æóðíàëüíî-îðäåðíîé ñèñòåìå ñ÷åòîâîäñòâà

 

 


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| N |      Íîìåð    |   Ðåãèñòðû   |         Ðåãèñòðû          |      Äîêóìåíòû,       |

|ï/ï|è íàèìåíîâàíèå |ñèíòåòè÷åñêîãî|   àíàëèòè÷åñêîãî ó÷åòà    | íà îñíîâàíèè êîòîðûõ  |

|   |      ñ÷åòà    |    ó÷åòà     |                           |  ïðîèçâîäÿòñÿ çàïèñè  |

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| 1 |70 "Ðàñ÷åòû ñ  |Æ/î N 10,     |Âåäîìîñòü N 8  "Êíèãà ó÷åòà|Ëè÷íàÿ        êàðòî÷êà,|

|   |ïåðñîíàëîì ïî  |10/1, 10à     |äåïîíèðîâàííîé   çàðàáîòíîé|ðàñ÷åòíî-ïëàòåæíàÿ     |

|   |îïëàòå òðóäà"  |              |ïëàòû"                     |âåäîìîñòü,             |

|   |               |              |Âåäîìîñòü N 12 ó÷åòà çàòðàò|Ãëàâíàÿ          êíèãà,|

|   |               |              |öåõîâ (ïðåäíàçíà÷åíà òîëüêî|æ/î    N 1, 2, 7, 8, 9,|

|   |               |              |ê æ/î N 10)                |10,15                  |

|   |               |              |Âåäîìîñòè  N 13, 13à  ó÷åòà|                       |

|   |               |              |çàòðàò   â    îáñëóæèâàþùèõ|                       |

|   |               |              |ïðîèçâîäñòâàõ è õîçÿéñòâàõ |                       |

|   |               |              |Âåäîìîñòü     N 15       ïî|                       |

|   |               |              |àíàëèòè÷åñêîìó ó÷åòó ñ÷.26,|                       |

|   |               |              |31, 43                     |                       |

|   |               |              |Âåäîìîñòü N 18 ó÷åòà çàòðàò|                       |

|   |               |              |ïî  êàïèòàëüíûì   âëîæåíèÿì|                       |

|   |               |              |ê ñ÷. 08                   |                       |

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| 2 |68 "Ðàñ÷åòû    |Æ/î N 8       |Âåäîìîñòü     N 7     ó÷åòà|Äåêëàðàöèÿ  î   äîõîäàõ|

|   |ïî íàëîãàì è   |              |ñ ðàçíûìè        äåáèòîðàìè|ôèçè÷åñêîãî       ëèöà,|

|   |ñáîðàì         |              |è êðåäèòîðàìè  (ñ  âêëàäíûì|ðàñ÷åòíî-ïëàòåæíûå     |

|   |               |              |ëèñòîì     íà     êàæäûå 20|âåäîìîñòè,             |

|   |               |              |äåáèòîðîâ èëè êðåäèòîðîâ)  |Ãëàâíàÿ          êíèãà,|

|   |               |              |                           |æ/î N 1, 2, 8, 13, 15  |

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| 3 |69 "Ðàñ÷åòû ïî |Æ/î N 9, 10,  |Âåäîìîñòè N 12, 13, 15, 18 |Ðàñ÷åòû    â      ôîíäû|

|   |ñîöèàëüíîìó    |10/1, 10à     |                           |ñîöèàëüíîãî ñòðàõîâàíèÿ|

|   |ñòðàõîâàíèþ è  |              |                           |è îáåñïå÷åíèÿ,         |

|   |îáåñïå÷åíèþ"   |              |                           |ðàñ÷åòíî-ïëàòåæíûå     |

|   |               |              |                           |âåäîìîñòè,             |

|   |               |              |                           |Ãëàâíàÿ          êíèãà,|

|   |               |              |                           |æ/î      N 1, 2, 9, 10,|

|   |               |              |                           |10/1, 10à, 15          |

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Àóäèòîðó Ñàìàðèíó Â.È. äëÿ èñïîëüçîâàíèÿ â õîäå àóäèòîðñêîé ïðîâåðêè.


Ðóêîâîäèòåëü ãðóïïû Ïåòðîâ Ï.Í.


 

 

 

 

 

 

 

 

 

 

Ïðèëîæåíèå 16

 

 

Ñõåìà àóäèòà îïåðàöèé ïî ðàñ÷åòàì ïî îïëàòå òðóäà

 

 

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|   Íàèìåíîâàíèå   |Äåáåò|Êðå- | Â êàêèõ äîêóìåíòàõ |         Öåëè è ïðîöåäóðû àóäèòà          |

|     îïåðàöèé     |     |äèò  | îïåðàöèÿ îòðàæåíà  |                                          |

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|                     Îïåðàöèè ïî íà÷èñëåíèþ äîïîëíèòåëüíîé çàðàáîòíîé ïëàòû                   |

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|Íà÷èñëåíà   îïëàòà|26   |70   |Ðàñ÷åòíî-ïëàòåæíûå  |Ïðîâåðèòü ïðàâèëüíîñòü îòðàæåíèÿ  â  ó÷åòå|

|òðóäà  çà   ðàáîòó|     |     |âåäîìîñòè,      ñâîä|îïåðàöèé,   ñâÿçàííûõ     ñ      äîïëàòîé,|

|â  âûõîäíîé   äåíü|     |     |ïî         çàðïëàòå,|è  îáîñíîâàííîñòü     èõ        îòíåñåíèÿ |

|(îñíîâíûå         |     |     |æ/î N 10, 10ñ       |â ñåáåñòîèìîñòü ïðîäóêöèè (ðàáîò, óñëóã)  |

|ïðîèçâîäñòâåííûå  |     |     |                    |                                          |

|ðàáî÷èå)          |     |     |                    |                                          |

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|Íà÷èñëåíî         |69.1 |70   |Ëèñòîê              |Ïðîâåðèòü     ïðàâèëüíîñòü      èñ÷èñëåíèÿ|

|ïîñîáèå        ïî |     |     |íåòðóäîñïîñîáíîñòè, |ñðåäíåäíåâíîãî   çàðàáîòêà   äëÿ    îïëàòû|

|âðåìåííîé         |     |     |òàáåëü         ó÷åòà|áîëüíè÷íîãî  ëèñòà,   ïðîöåíòîâ     îïëàòû|

|íåòðóäîñïîñîáíîñòè|     |     |èñïîëüçîâàíèÿ       |â  çàâèñèìîñòè  îò  íåïðåðûâíîãî     ñòàæà|

|                  |     |     |ðàáî÷åãî    âðåìåíè,|ðàáîòû,    ïðàâîìåðíîñòü        âîçìåùåíèÿ|

|                  |     |     |ðàñ÷åòíî-ïëàòåæíûå  |íà÷èñëåííîé îïëàòû çà ñ÷åò  ñðåäñòâ  Ôîíäà|

|                  |     |     |âåäîìîñòè,       æ/î|ñîöèàëüíîãî ñòðàõîâàíèÿ                   |

|                  |     |     |N 10, 10ñ, âåäîìîñòè|                                          |

|                  |     |     |N 12, 13            |                                          |

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|Óäåðæàíû  àëèìåíòû|70   |76   |Èñïîëíèòåëüíûé ëèñò,|Ïðîâåðèòü ñîîòâåòñòâèå áàçû äëÿ íà÷èñëåíèÿ|

|èç      çàðàáîòíîé|     |     |ðàñ÷åòíî-ïëàòåæíûå  |àëèìåíòîâ Ïåðå÷íþ âèäîâ çàðàáîòíîé  ïëàòû,|

|ïëàòû ðàáîòíèêîâ  |     |     |âåäîìîñòè,   Ãëàâíàÿ|íåóäåðæàííûå  ñóììû  àëèìåíòîâ   ïî   âèíå|

|                  |     |     |êíèãà, âåäîìîñòü N 7|ïðåäïðèÿòèÿ, âçûñêàòåëü âïðàâå  ïðåäúÿâèòü|

|                  |     |     |                    |èñê ê  ýòîìó  ïðåäïðèÿòèþ.  Òàêæå  ñëåäóåò|

|                  |     |     |                    |ïðîâåðèòü,   êóäà    îòíåñåíû      ðàñõîäû|

|                  |     |     |                    |ïî ïåðå÷èñëåíèþ àëèìåíòîâ                 |

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|Íà÷èñëåí          |70   |68.1 |Ëèöåâîé        ñ÷åò,|Ïðîâåðèòü      áàçó       íàëîãîîáëîæåíèÿ,|

|íàëîã íà äîõîäû   |     |     |ðàñ÷åòíî-ïëàòåæíûå  |îáîñíîâàííîñòü ïðèìåíåíèÿ ëüãîò           |

|                  |     |     |âåäîìîñòè,   Ãëàâíàÿ|                                          |

|                  |     |     |êíèãà, æ/î N 8      |                                          |

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|Ïðîèçâåäåíû       |70   |71   |Ðàñ÷åòíî-ïëàòåæíûå  |Ïðîâåðèòü     ñðîêè          çàäîëæåííîñòè|

|óäåðæàíèÿ         |     |     |âåäîìîñòè,   Ãëàâíàÿ|ïî ïîäîò÷åòíûì ñóììàì, íàëè÷èå  ïðèêàçà îá|

|çàäîëæåííîñòè     |     |     |êíèãà, æ/î N 7      |óñòàíîâëåíèè    êðóãà     ëèö,     êîòîðûì|

|ïî     ïîäîò÷åòíûì|     |     |                    |ïðåäîñòàâëåíî  ïðàâî    ïîëó÷àòü    äåíüãè|

|ñóììàì            |     |     |                    |ïîä îò÷åò, ñâîåâðåìåííîñòü   õîçÿéñòâåííûõ|

|                  |     |     |                    |îïåðàöèé, òàê êàê  â  ñëó÷àå  ïðèîáðåòåíèÿ|

|                  |     |     |                    |ÒÌÖ è èñêàæåíèÿ ðàñ÷åòîâ  òåêóùåãî  ìåñÿöà|

|                  |     |     |                    |ïî  ïîäîò÷åòíûì  ñóììàì   ìîæåò    ïîâëå÷ü|

|                  |     |     |                    |èñêàæåíèå ðàñ÷åòà íàëîãà   íà    èìóùåñòâî|

|                  |     |     |                    |è ñîîòâåòñòâåííî íàëîãîîáëàãàåìîé  ïðèáûëè|

|                  |     |     |                    |òåêóùåãî ìåñÿöà                           |

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       Îïåðàöèè ïî îò÷èñëåíèÿì âçíîñîâ â ôîíäû ñîöèàëüíîãî ñòðàõîâàíèÿ è îáåñïå÷åíèÿ           |

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|Ïðîèçâåäåíû       |20   |69.1 |Ñâîä  ïî  çàðàáîòíîé|Ïðîâåðèòü     ïðàâèëüíîñòü     îïðåäåëåíèÿ|

|îò÷èñëåíèÿ â  Ôîíä|     |     |ïëàòå,       Ãëàâíàÿ|íàëîãîîáëàãàåìîé   áàçû.   Ïðè    èçëèøíåì|

|ñîöèàëüíîãî       |     |     |êíèãà, æ/î N 9,  10,|íà÷èñëåíèè    íàëîãà    áóäåò     çàâûøåíà|

|ñòðàõîâàíèÿ (4%)  |     |     |10/1                |ñåáåñòîèìîñòü  ïðîäóêöèè  (ðàáîò,   óñëóã)|

|îò      çàðàáîòíîé|     |     |                    |ñîîòâåòñòâåííî  çàíèæåíà  íàëîãîîáëàãàåìàÿ|

|ïëàòû     îñíîâíûõ|     |     |                    |ïðèáûëü                                   |

|ïðîèçâîäñòâåííûõ  |     |     |                    |                                          |

|ðàáî÷èõ           |     |     |                    |                                          |

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|Ïðîèçâåäåíû       |20   |69.2 |Òî æå               |Òî æå                                     |

|îò÷èñëåíèÿ  â  ÏÔÐ|     |     |                    |                                          |

|à) îò   çàðàáîòíîé|     |     |                    |                                          |

|ïëàòû    ïåðñîíàëà|     |     |                    |                                          |

|(1%);             |     |     |                    |                                          |

|á) îò        ôîíäà|     |     |                    |                                          |

|çàðàáîòíîé   ïëàòû|     |     |                    |                                          |

|ïðîèçâîäñòâåííîãî |     |     |                    |                                          |

|ïåðñîíàëà (28%)   |     |     |                    |                                          |

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|Ïðîèçâåäåíû       |20   |69.3 |-"-                 |-"-                                       |

|îò÷èñëåíèÿ        |     |     |                    |                                          |

|â            ôîíäû|     |     |                    |                                          |

|îáÿçàòåëüíîãî     |     |     |                    |                                          |

|ìåäèöèíñêîãî      |     |     |                    |                                          |

|ñòðàõîâàíèÿ (3,6%)|     |     |                    |                                          |

|îò           ôîíäà|     |     |                    |                                          |

|çàðàáîòíîé   ïëàòû|     |     |                    |                                          |

|ïðîèçâîäñòâåííûõ  |     |     |                    |                                          |

|ðàáî÷èõ           |     |     |                    |                                          |

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Àóäèòîðó Ñàìàðèíó Â.È. äëÿ èñïîëüçîâàíèÿ â õîäå àóäèòîðñêîé ïðîâåðêè.


Ðóêîâîäèòåëü ãðóïïû Ïåòðîâ Ï.Í.


 

 

 























Ïðèëîæåíèå 1

Îðãàíèçàöèîííàÿ ñòðóêòóðà îáùåñòâà


Äèðåêöèÿ:

-ãåíåðàëüíûé äèðåêòîð;

- çàìåíèòåëü ãåíåðàëüíîãî äèðåêòîðà (3 åä.);

- ñåêðåòàðü – ðåôåðåíò;

Áóõãàëòåðèÿ:

- ãëàâíûé áóõãàëòåð;

- áóõãàëòåð;

- êàäðîâèê;

- êàññèð;

- ýêîíîìèñò;

Ñïåöèàëèñòû:

- ïðîãðàììèñò;

- ïåðåâîä÷èê;

Ïðîèçâîäñòâåííûé ïåðñîíàë:

- îõðàííèê;

- óáîðùèöà;

- ýëåêòðèê;

- âîäèòåëü.







Ñòðàíèöû: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36



2012 © Âñå ïðàâà çàùèùåíû
Ïðè èñïîëüçîâàíèè ìàòåðèàëîâ àêòèâíàÿ ññûëêà íà èñòî÷íèê îáÿçàòåëüíà.