Table 3
General journal for 01 January 2013 y.
№ п/п
Content of transaction
Correspondence
Amount, uah.
Type of transaction
Дебет
Кредит
1
Thermal stoves received in LTD “Spektr”
15
63
13333,3
3
2
VAT
64
63
2666,7
2
3
Payment for stoves
63
31
16000,0
4
4
Sugar transmitted in production (230kg)
23
20
1288,0
1
5
All debts repaid to PE "Krems"
63
31
3000,0
4
6
Money received in repayment of the debt from PE "Tima"
31
36
900,0
1
7
Advance received from LTD “Lion”
31
681
51000,0
3
8
VAT
643
641
8500,0
2
9
Depreciation of software PC program 1S:Accounting accrued
92
133
240,0
1
10
Intangible assets purchased
15
63
1000,0
3
11
Cash received from current bank account to cashier's office to pay salaries
30
63
14000,0
3
12
Advances paid to accountable person for LVI purchasing
37
30
114,0
1
13
LVI received from accountable person
22
37
214,0
1
14
The amount of overspend money returned to accountable person
22
30
100,0
1
15
Salaries paid from cash account
66
30
12000,0
4
16
Unpaid salaries deposited
661
662
2000,0
2
17
Salaries accrued to production stuff
23
66
12000,0
3
18
Unified single social tax accrued on wage fond of production stuff (37%)
23
65
4440,0
3
19
Salaries accrued to sale stuff
93
66
35000,0
3
20
Unified single social tax accrued on wage fond of sale stuff (37%)
93
65
12950,0
3
21
Dept repaid to the budget
64
31
900,0
4
22
1st sort flour transmitted in production (500 kg)
23
20
2250,0
1
23
Special clothes spend on production needs
23
22
230,0
1
24
Tax on individual income withheld from salary
66
64
1000,0
2
25
Unified social tax withheld from accrued salary
66
65
2300,0
2
26
- 100 kg of oat cookie
- 200 kg of sweet straw
- 900 pack. of corn sticks
- 330 kg of milk crackers *
Transmitted from production to the warehouse
26
23
630,0
1340,0
2070,0
2145,0
6185,0
1
27а
Securities purchased
333
31
3400,0
1
27б
Foreign currency purchased
312
333
3400,0
1
28
Corn sticks, straw with sesame seeds and wafers sold to the LTD “Lion”
36
701
51000,0
3
29
VAT
701
641
8500,0
2
30
Проведено взаємозалік заборгованостей з ТзОВ “Ліон”
681
31
51000,0
4
31
Cost of sold:
- 2000 packs of corn sticks.
- 500kg of straw with sesame
- 250kg of lemon waffles
901
26
460,0
3700,0
2750,0
6910,0
1
32
Sale revenues written-off on financial results
701
79
42500,0
2
33
Cost of sold production written-off on financial results
79
90
6910,0
4
34
Sale expenditures written-off on financial results
79
93
47950,0
4
35
Financial results reflected
44
79
12360
2
Table.6
Turnover journal for 01 January 2013 y.
Code of account
Name of account
Balance on 01.01
Turnovers for month
Balance on 31.01
Debit
Credit
Debit
Credit
Debit
Credit
10
Fixed assets
2028260
2028260
12
Intangible assets
29960
29960
131
Depreciation of fixed assets
(1046700)
(1046700)
133
Depreciation of intangible assets
(7200)
240
(6960)
333
Money in national currency
22936
3400
3400
26336
14
Long-term financial investments
7400
7400
15
Capital investments
14333
14333
20
Production inventories
55614
3538
52076
22
LVI
12980
314
230
13064
23
Work in progress
20208
6185
25
Semi-finished products
14580
14580
26
Finished Products
36060
6185
6910
35335
30
Cash
134936
14000
12214
136722
311
Money on bank account in national currency
22936
51900
78500
(3664)
312
Money on bank account in foreign currency
112000
3400
115400
34
Notes Receivable-Current
361
Accounts Receivable
15880
51000
900
65980
371
Other R...
