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{"sheet":"Условия задачи","index":0,"n_rows":22,"n_cols":4,"rows_kept":22,"cut":false,"hidden":false,"merged":[],"flags":["formulas_cached_only"]}
[]
[null,"Основы бухучета. Практическая работа №4"]
[null,"страница 1"]
[]
[null,"Условие задачи:"]
[]
[null,"п/п","Описание события"]
[null,1,"Создано АО \"Сигма\". Учредители 3 человека. Они внесли в качестве вклада в уставный капитал: первый - 30.000 руб наличными, второй - 150.000 руб в безналичном порядке, третий - 150.000 руб в безналичном порядке","из 75 в 80"]
[null,2,"Куплено торговое оборудование стоимостью 60.000 руб, холодильник стоимостью 11.000 руб, товар на сумму 20.000 руб. Оплата произведена с расчетного счета"]
[null,3,"В АО вошли два акционера и внесли в качестве вклада в уставный капитал: первый - автомобиль стоимостью 40.000 руб, второй - компьютер стоимостью 19.000 руб"]
[null,4,"Отгружен товар покупателю, его себестоимость 11.000, цена продажи - 15.000 руб"]
[null,5,"Поставщик поставил нам товар на сумму 70.000 руб. Он продан покупателю за наличные по цене 95.000 руб. Выручка от этой операции сдана на расчетный счет. С расчетного счета частично в размере 45.000 руб погашена задолженность за купленный в начале этой операции товар."]
[null,6,"На расчетный счет поступило 15.000 руб за товар, отгруженный покупателю в п.4"]
[null,7,"С расчетного счета дан займ сторонней организации в сумме 25.000 руб под 4% в месяц срок на месяц, проценты по займу будут начислены при возврате займа"]
[null,8,"На расчетный счет поступило 60.000 в виде краткосрочного кредита, полученного у банка"]
[null,9,"Отгружен товар покупателю себестоимостью 8.000. Покупатель оплатил его через расчетный счет по цене 11.000 руб"]
[null,10,"В результате пожара списан компьютер"]
[null,11,"В состав учредителей вошел акционер и внес в качестве вклада в уставный капитал офисную мебель стоимостью 21.000 руб"]
[null,12,"У поставщика за наличные куплен товар на 6.000 руб. Он отгружен покупателю по цене  8.000 руб"]
[null,13,"Начислены проценты за пользование займом по п.7, заемщик перечислил на расчетный счет всю сумму долга и всю сумму процентов за пользование этим займом"]
[null,14,"С расчетного счета через 2 месяца после получения возвращен банку кредит в сумме 60.000 (п.8) и за счет прибыли выплачены проценты по нему, исходя из 20% годовых"]
[null,15,"На расчетный счет поступило 8.000 руб за товар, проданный в п.12"]

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[]
[null,"Основы бухучета. Практическая работа №4"]
[null,"страница 2"]
[]
[null,"Журнал хозяйственных операций"]
[]
[null,"№","Дата (не заполнять)","Содержание операции","Дт","Кт","Сумма"]
[null,"1.1",null,"Касса - внесение УК и формирование УК","50","80",30000,"формирование УК не учитывают тк нет 75 счета в таблицах дальше, делаем упрощенные проводки сразу по 80 счету"]
[null,"1.2",null,"Расчетный счет - внесение УК и формирование УК","51","80",300000]
[null,"2.1",null,"Холодильник и торговое оборудование оплатили","60","51",71000]
[null,"2.2",null,"Поставили на учет и ввели в эксплуатацию ОС","01","60",71000,"08 счет пропускаем тк нет дальше в таблицах, упрощенные проводки"]
[null,"2.3",null,"Товар оплачен","60","51",20000]
[null,"2.4",null,"Товар поставлен на учет","41","60",20000]
[null,"3",null,"Взнос в УК автомобиль и компьютер и формирование УК","01","80",59000]
[null,"4.1",null,"Отгружен товар покупателю - себестоимость","90.02","41",11000]
[null,"4.2",null,"Выручка","62","90.01",15000]
[null,"5.1",null,"Поставка товара","41","60",70000]
[null,"5.2",null,"Продажа товара - себестоимость","90.02","41",70000]
[null,"5.3",null,"Выручка","62","90.01",95000]
[null,"5.4",null,"Получение оплаты за тов","50","62",95000]
[null,"5.5",null,"Инкассация","51","50",95000]
[null,"5.6",null,"Оплата за товар","60","51",45000]
[null,6,null,"Получение оплаты за тов","51","62",15000]
[null,7,null,"Займ выдан","58","51",25000,1000,"%","проценты в месяц указаны, а не в год"]
[null,8,null,"Кредит получен","51","66",60000]
[null,"9.1",null,"Продажа товара - себестоимость","90.02","41",8000]
[null,"9.2",null,"Выручка","62","90.01",11000]
[null,"9.3",null,"Получение оплаты за тов","51","62",11000]
[null,10,null,"Списан ПК","91.02","01",19000]
[null,11,null,"Взнос в УК оф мебель и формирование УК","01","80",21000]
[null,"12.1",null,"Покупка товара","41","60",6000]
[null,"12.2",null,"Оплата за товар","60","50",6000]
[null,"12.3",null,"Продажа товара - себестоимость","90.02","41",6000]
[null,"12.4",null,"Выручка","62","90.01",8000]
[null,"13.1",null,"Получен займ и %","51","58",26000]
[null,"13.2",null,"Начислены % по займу","58","91.01",1000,"доходы и выручка это Кредит"]
[null,"14.1",null,"Возвращен кредит","66","51",60000]
[null,"14.2",null,"Возвращены % по кредиту","66","51",2000,2000,"%"]
[null,"14.3",null,"Начислены % по кредиту","91.02","66",2000,"расходы и себестоимость это Дебет"]
[null,15,null,"Получена оплата за тов","51","62",8000]

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[]
[null,"Основы бухучета. Практическая работа №4"]
[null,"страница 3"]
[]
[null,"Журнал-ордеры"]
[]
[null,"Журнал-ордер по счету № 01 за январь 200 ___ г."]
[]
[null,"№ оп.","Дата","В дебет счетов",{"$nulls":6},"Итого"]
[null,null,null,"91.2"]
[null,"10",null,19000,{"$nulls":6},19000]
[{"$nulls":10},0]
[{"$nulls":10},0]
[{"$nulls":10},0]
[{"$nulls":10},0]
[null,"Итого",null,19000,0,0,0,0,0,0,19000]
[]
[]
[null,"Журнал-ордер по счету № 41 за январь 200 ___ г."]
[]
[null,"№ оп.","Дата","В дебет счетов",{"$nulls":6},"Итого"]
[null,null,null,"90.2"]
[null,"4.1",null,11000,{"$nulls":6},11000]
[null,"5.2",null,70000,{"$nulls":6},70000]
[null,"9.1",null,8000,{"$nulls":6},8000]
[null,"12.3",null,6000,{"$nulls":6},6000]
[{"$nulls":10},0]
[null,"Итого",null,95000,0,0,0,0,0,0,95000]
[]
[]
[null,"Журнал-ордер по счету № 50 за январь 200 ___ г."]
[]
[null,"№ оп.","Дата","В дебет счетов",{"$nulls":6},"Итого"]
[null,null,null,"51","60"]
[null,"5.5",null,95000,{"$nulls":6},95000]
[null,"12.2",null,null,6000,{"$nulls":5},6000]
[{"$nulls":10},0]
[{"$nulls":10},0]
[{"$nulls":10},0]
[null,"Итого",null,95000,6000,0,0,0,0,0,101000]
[]
[]
[null,"Журнал-ордер по счету № 51 за январь 200 ___ г."]
[]
[null,"№ оп.","Дата","В дебет счетов",{"$nulls":6},"Итого"]
[null,null,null,"58","60","66"]
[null,"2.1",null,null,71000,{"$nulls":5},71000]
[null,"2.3",null,null,20000,{"$nulls":5},20000]
[null,"5.6",null,null,45000,{"$nulls":5},45000]
[null,"7",null,25000,{"$nulls":6},25000]
[null,"14.1",null,null,null,60000,{"$nulls":4},60000]
[null,"14.2",null,null,null,2000,{"$nulls":4},2000]
[{"$nulls":10},0]
[null,"Итого",null,25000,136000,62000,0,0,0,0,223000]
[]
[]
[null,"Основы бухучета. Практическая работа №4"]
[null,"страница 4"]
[]
[null,"Журнал-ордер по счету № 58 за январь 200 ___ г."]
[]
[null,"№ оп.","Дата","В дебет счетов",{"$nulls":6},"Итого"]
[null,null,null,"51"]
[null,"13.1",null,26000,{"$nulls":6},26000]
[{"$nulls":10},0]
[{"$nulls":10},0]
[{"$nulls":10},0]
[{"$nulls":10},0]
[null,"Итого",null,26000,0,0,0,0,0,0,26000]
[]
[]
[null,"Журнал-ордер по счету № 60 за январь 200 ___ г."]
[]
[null,"№ оп.","Дата","В дебет счетов",{"$nulls":6},"Итого"]
[null,null,null,"01","41"]
[null,"2.2",null,71000,{"$nulls":6},71000]
[null,"2.4",null,null,20000,{"$nulls":5},20000]
[null,"5.1",null,null,70000,{"$nulls":5},70000]
[null,"12.1",null,null,6000,{"$nulls":5},6000]
[{"$nulls":10},0]
[{"$nulls":10},0]
[null,"Итого",null,71000,96000,0,0,0,0,0,167000]
[]
[]
[null,"Журнал-ордер по счету № 62 за январь 200 ___ г."]
[]
[null,"№ оп.","Дата","В дебет счетов",{"$nulls":6},"Итого"]
[null,null,null,"50","51"]
[null,"5.4",null,95000,{"$nulls":6},95000]
[null,"6",null,null,15000,{"$nulls":5},15000]
[null,"9.3",null,null,11000,{"$nulls":5},11000]
[null,"15",null,null,8000,{"$nulls":5},8000]
[{"$nulls":10},0]
[null,"Итого",null,95000,34000,0,0,0,0,0,129000]
[]
[]
[null,"Журнал-ордер по счету № 66 за январь 200 ___ г."]
[]
[null,"№ оп.","Дата","В дебет счетов",{"$nulls":6},"Итого"]
[null,null,null,"51","91,2"]
[null,"8",null,60000,{"$nulls":6},60000]
[null,"14.3",null,null,2000,{"$nulls":5},2000]
[{"$nulls":10},0]
[{"$nulls":10},0]
[{"$nulls":10},0]
[null,"Итого",null,60000,2000,0,0,0,0,0,62000]
[]
[]
[null,"Основы бухучета. Практическая работа №4"]
[null,"страница 5"]
[]
[null,"Журнал-ордер по счету № 80 за январь 200 ___ г."]
[]
[null,"№ оп.","Дата","В дебет счетов",{"$nulls":6},"Итого"]
[null,null,null,"01",50,51]
[null,"1.1",null,null,30000,{"$nulls":5},30000]
[null,"1.2",null,null,null,300000,{"$nulls":4},300000]
[null,"3",null,59000,{"$nulls":6},59000]
[null,"11",null,21000,{"$nulls":6},21000]
[{"$nulls":10},0]
[null,"Итого",null,80000,30000,300000,0,0,0,0,410000]
[]
[]
[null,"Журнал-ордер по счету № 90.1 за январь 200 ___ г."]
[]
[null,"№ оп.","Дата","В дебет счетов",{"$nulls":6},"Итого"]
[null,null,null,"62"]
[null,"4.2",null,15000,{"$nulls":6},15000]
[null,"5.3",null,95000,{"$nulls":6},95000]
[null,"9.2",null,11000,{"$nulls":6},11000]
[null,"12.4",null,8000,{"$nulls":6},8000]
[{"$nulls":10},0]
[null,"Итого",null,129000,0,0,0,0,0,0,129000]
[]
[]
[null,"Журнал-ордер по счету № 91.1 за январь 200 ___ г."]
[]
[null,"№ оп.","Дата","В дебет счетов",{"$nulls":6},"Итого"]
[null,null,null,"58"]
[null,"13.2",null,1000,{"$nulls":6},1000]
[{"$nulls":10},0]
[{"$nulls":10},0]
[{"$nulls":10},0]
[{"$nulls":10},0]
[null,"Итого",null,1000,0,0,0,0,0,0,1000]

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[]
[null,"Основы бухучета. Практическая работа №4"]
[null,"страница 6"]
[]
[null,"Оборотно-сальдовая ведомость по синтетическим счетам за январь 200__ г."]
[]
[null,"№ счета","Наименование счета",{"$nulls":7},"Сальдо начальное",null,"Обороты за период",null,"Сальдо конечное"]
[{"$nulls":10},"Дт","Кт","Дт","Кт","Дт","Кт"]
[null,"01","Основные средства",{"$nulls":9},151000,19000,132000]
[null,"41","Товары",{"$nulls":9},96000,95000,1000]
[null,"50","Касса",{"$nulls":9},125000,101000,24000]
[null,"51","Расчетные счета",{"$nulls":9},515000,223000,292000]
[null,"58","Предоставленные займы",{"$nulls":9},26000,26000,0]
[null,"60","Расчеты с поставщиками и подрядчиками",{"$nulls":9},142000,167000,null,25000]
[null,"62","Расчеты с покупателями и заказчиками",{"$nulls":9},129000,129000,0]
[null,"66","Расчеты по краткосрочным кредитам и займам",{"$nulls":9},62000,62000,0]
[null,"80","Уставный капитал",{"$nulls":10},410000,null,410000]
[null,"90.1","Выручка",{"$nulls":10},129000,null,129000]
[null,"90.2","Себестоимость продаж",{"$nulls":9},95000,null,95000]
[null,"91.1","Прочие доходы",{"$nulls":10},1000,null,1000]
[null,"91.2","Прочие расходы",{"$nulls":9},21000,null,21000]
[null,"Итого",{"$nulls":10},1362000,1362000,565000,565000]
[]
[{"$nulls":15},0]
[null,"Ведомость (шахматная) по синтетическим счетам за янвать 200__ г."]
[]
[null,"В дебет счетов","Журналы-ордера (с кредита счетов)",{"$nulls":12},"Итого по дебету"]
[null,null,"01","41","50","51","58","60","62","66","80","90.1","90.2","91.1","91.2"]
[null,"01",{"$nulls":5},71000,null,null,80000,{"$nulls":4},151000]
[null,"41",{"$nulls":5},96000,{"$nulls":7},96000]
[null,"50",{"$nulls":6},95000,null,30000,{"$nulls":4},125000]
[null,"51",null,null,95000,null,26000,null,34000,60000,300000,{"$nulls":4},515000]
[null,"58",null,null,null,25000,{"$nulls":7},1000,null,26000]
[null,"60",null,null,6000,136000,{"$nulls":9},142000]
[null,"62",{"$nulls":9},129000,null,null,null,129000]
[null,"66",null,null,null,62000,{"$nulls":9},62000]
[null,"80",{"$nulls":13},0]
[null,"90.1",{"$nulls":13},0]
[null,"90.2",null,95000,{"$nulls":11},95000]
[null,"91.1",{"$nulls":13},0]
[null,"91.2",19000,{"$nulls":6},2000,{"$nulls":5},21000]
[null,"Итого по кредиту",19000,95000,101000,223000,26000,167000,129000,62000,410000,129000,0,1000,0,1362000]