Приобретение ценных бумаг и их учет

15 269,25

22 729,50

37 882,50

12 000

5 200

3 120

500

600

ДО 198 310                                                КО 25 500

С на 01.02. 2005 г.                   202 810

Счет 25 "Общепроизводственные расходы"

Д-т                                                                                                                  К-т

С на 01.01.2005 г.                              0

3 600                                                        25 448,75

360                                                           15 269,25

7 000

16 000

1 820

4 160

 7 600

250

ДО 40 790                                                  КО 40 718

С на 01.02. 2005 г.                            72

Счет 26 "Общехозяйственные расходы"

Д-т                                                                                                                  К-т

С на 01.01.2005 г.                              0

5 000                                                        37 882,50

1 800                                                        22 729,50

300

1 360

340

2 400

240

22 000

5 720

6 500

15 000

ДО 60 660                                                КО 60 612

С на 01.02. 2005 г.                            48   

Счет 43 "Готовая продукция"

Д-т                                                                                                                  К-т

С на 01.01.2005 г.                    340 900

13 000                                                      216 000

12 500

ДО 25 500                                                  КО 216 000

С на 01.02. 2005 г.                   150 400

Счет 44 "Расходы на продажу"

Д-т                                                                                                                  К-т

С на 01.01.2005 г.                              0

10 000                                                      10 000

ДО 10 000                                                  КО 10 000

С на 01.02. 2005 г.                             0

Счет 50 "Касса"

Д-т                                                                                                                  К-т

С на 01.01.2005 г.                      10 000

14 000                                                      12 000

600                                                           10 000

10 000                                                      30 000

2 900

ДО 27 500                                                  КО 52 000

С на 01.02. 2005 г.                                   14 500

Счет 51 "Расчетные счета"

Д-т                                                                                                                  К-т

С на 01.01.2005 г.                    600 000

10 000                                                      10 500

120 000                                                    10 000

93 500                                                      93 500

280 000                                                    190 500

9 440                                                        5 000

                                                                3 000

                                                                56 700

                                                                200 000

                                                                93 500         

ДО 512 940                                                КО 662 700

С на 01.02. 2005 г.                   450 240

Счет 60 "Расчеты с поставщиками и подрядчиками"

Д-т                                                                                                                  К-т

                                                                С на 01.01.2005 г.                   190 500

400                                                           120 000

190 500                                                    21 600

                                                                10 000

                                                                1 800

                                                                30 000

                                                                5 400

                                                                4 000

                                                                720

                                                                1 800

                                                                10 000

                                                                2 500

                                                                450

                                                                7 600

                                                                6 500

                                                                2 538

                                                                15 000

                                                                2 700

ДО 190 900                                              КО 242 608

                                                                С на 01.02.2005 г.                   242 208

Счет 62.1 "Расчеты с покупателями и заказчиками"

Д-т                                                                                                                  К-т

С на 01.01.2005 г.                              0   

94 400                                                      280 000

354 000                                                   

ДО 448 400                                              КО 280 000

С на 01.02. 2005 г.                   168 400   

Счет 68 "Расчеты по налогам и сборам"

Д-т                                                                                                                  К-т

                                                                С на 01.01.2005 г.                    56 700

56 700                                                      16 992

29 060                                                      5 600

                                                                54 000

                                                                1 699,20

                                                                3 400

                                                                21 323,94

ДО 85 760                                                КО 103 015,14

                                                                С на 01.02.2005 г.                73 955,14

Счет 69 "Расчеты по социальному страхованию и обеспечению"

Д-т                                                                                                                  К-т

                                                                С на 01.01.2005 г.                    33 300

 2 500                                                       5 200

                                                                3 120

                                                                1 820

                                                                4 160

                                                                5 720

ДО 2 500                                                  КО 20 020

                                                                С на 01.02.2005 г.                    50 820

Счет 80 "Уставный капитал"

Д-т                                                                                                                  К-т

                                                                С на 01.01.2005 г.                   460 000

                                                                50 000

ДО 0                                                        КО 50 000

                                                                С на 01.02. 2005 г.                  510 000

Счет 82 "Резервный капитал"

Д-т                                                                                                                  К-т

                                                                С на 01.01.2005 г.                   107 400

                                                                3 376,29

ДО 0                                                        КО 3 376,29

                                                                С на 01.02. 2005 г.             110 776,29

Счет 90 "Продажи"

Д-т                                                                                                                  К-т

                                                                С на 01.01.2005 г.                             0

                                                                354 000        

ДО 0                                                        КО 354 000

                                                                С на 01.02. 2005 г.                  354 000

Счет 99.1 "Прибыли и убытки"

Д-т                                                                                                                  К-т

                                                                С на 01.01.2005 г.                             0

1 323,94                                                   74 000

376,29                                                      14 848,80

3 000

14 300

ДО 42 000,23                                             КО 88 848,80

                                                                С на 01.02. 2005 г.               46 848,57

Счет 02 " Амортизация основных средств "

Д-т                                                                                                                  К-т

                                                                С на 01.01.2005 г.                      8 000

3 000                                                        2 100

                                                                1 360

ДО 3 000                                                    КО 3 460

                                                                С на 01.02. 2005 г.                     8 460

Счет 70 "Расчеты с персоналом по оплате труда"

Д-т                                                                                                                  К-т

                                                                С на 01.01.2005 г.                    93 500

5 600                                                        20 000

2 000                                                        12 000

93 500                                                      7 000

                                                                16 000

                                                                22 000

                                                                2 500

ДО 101 100                                              КО 79 500

                                                                С на 01.02. 2005 г.                   71 900

Счет 71.1 "Расчеты с подотчетными лицами"

Д-т                                                                                                                  К-т

С на 01.01.2005 г.                                0                                                   0       

12 000                                                      400

10 000                                                      2 000

                                                                9 000

                                                                600

                                                                5 000

                                                                1 800

                                                                300

                                                                2 900

ДО 22 000                                                КО 22 000

С на 01.02.2005 г.                              0                                                             0

Счет 66 «Расчеты по краткосрочным кредитам и займам»

Д-т                                                                                                                  К-т

                                                                С на 01.01.2005 г.                    13 000

10 500                                                      120 000

                                                                12 400

ДО 10 500                                                КО 132 400

                                                                С на 01.02. 2005 г.                  251 900

Счет 05 «Амортизация нематериальных активов»

Д-т                                                                                                                  К-т

                                                                С на 01.01.2005 г.                      1 200

                                                                340

ДО 0                                                        КО 340

                                                                С на 01.02. 2005 г.                     1 540

Счет 84 «Нераспределенная прибыль (непокрытый убыток)»

Д-т                                                                                                                  К-т

                                                                С на 01.01.2005 г.                   154 000

0                                                              0

ДО 0                                                        КО 0

                                                                С на 01.02. 2005 г.                  154 000

Счет 75.1 « Расчеты с учредителями»

Д-т                                                                                                                  К-т

С на 01.01.2005 г.                                 0                                                           

50 000                                                      10 000

                                                                14 000                                                

ДО 50 000                                                 КО 24 000

С на 01.02. 2005 г.                      26 000                                                             

Счет 01.9 « Основные средства»

Д-т                                                                                                                  К-т

С на 01.01.2005 г.                                 0                                                           

50 000                                                      3 000

                                                                47 000                                                

ДО 50 000                                                 КО 50 000

С на 01.02. 2005 г.                               0                                                            

Счет 08.4 «Вложения во внеоборотные активы»

Д-т                                                                                                                  К-т

С на 01.01.2005 г.                                 0                                                           

30 000                                                      34 000

4 000                                                                                                                  

ДО 34 000                                                 КО 34 000

С на 01.02. 2005 г.                               0                                                            

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