Prowadzenie ewidencji pozabilansowej w rachunkowości ukraińskich przedsiębiorstw turystycznych

(1)

A N N A L E S

8 1 , 9 ( 5 6 , 7$7 , 6 0 $ 5 , $ ( & 8 5 , ( 6 . à 2 ' 2 : 6 . $ /8%/,1±32/21,$

VOL. XLVII, 4 SECTIO H 2013

Lviv Polytechnic National University, Institute of Economics and Management

OLEG S. VYSOCHAN, OLEG O. VYSOCHAN

The application of unigraphic recording

in the accounting of Ukrainian tourism enterprises

3URZDG]HQLHHZLGHQFMLSR]DELODQVRZHMZUDFKXQNRZRĞFLXNUDLĔVNLFKSU]HGVLĊELRUVWZWXU\VW\F]Q\FK

Key words: oIIEDODQFHDFFRXQWLQJ, unigraphic recording, tourism enterprises

6áRZDNOXF]RZHSR]DELODQVRZDUDFKXQNRZRĞü, zapis unigrafìczny, turystyczne SU]HGVLĊELRUVWZD

,QWURGXFWLRQ

2IIEDODQFHDFFRXQWLQJLVDPHDQVRISURYLGLQJXVHUVZLWKWKHLQIRUPDWLRQRQ WKH SUHVHQFH DQG PRYHPHQW RI YDOXHV WKDW GR QRW EHORQJ WR WKH FRPSDQ\ EXW DUH WHPSRUDULO\LQLWVXVHGLVSRVDORUVWRUDJHFRQWLQJHQWULJKWVDQGREOLJDWLRQVVWULFW accounting form, charged-off assets, accrual and use of depreciation charges, etc. ,Q 8NUDLQH WKH UHIOHFWLRQ RI RSHUDWLRQV DQG WKH IDFWV RQ WKH RIIEDODQFH VKHHWV RI HQWHUSULVHVLVFDUULHGRXWXVLQJXQLJUDSKLFUHFRUGLQJLHWKHUHIOHFWLRQRIEXVLQHVV WUDQVDFWLRQLVFDUULHGRXWXQGHUGHELWRUFUHGLWRIWKHUHVSHFWLYHDFFRXQW,QIRUPDWLYH YDOXHRIRIIEDODQFHVKHHWDFFRXQWLQJGDWDLVXQOLNHO\WREHRYHUHVWLPDWHGEXWLWLV VWLOOXQGHUHVWLPDWHGE\QDWLRQDODFFRXQWDQWV'HVSLWHWKHIDFWWKDWRIIEDODQFHVKHHWV WDNHLQWRDFFRXQWHYHQWVDQGEXVLQHVVWUDQVDFWLRQVWKDWGRQRWDIIHFWWKHSHUIRUPDQFH RIWKHEDODQFHVKHHWDQGWKHDPRXQWVRQWKHPGRQRWSDUWLFLSDWHLQWKHFDOFXODWLRQRI financial results, there are many entities with significant turnover on such accounts.

2QHTXHVWLRQWKDWZLOOFRQWLQXHWRRFFXS\WKHPLQGVRIDFFRXQWLQJVWDQGDUGVHW-WHUVLVKRZWRGHDOZLWKWKHDJHROGSUREOHPRIRIIEDODQFHVKHHW,QGHHGVRROGLV WKHSUREOHPWKDWDPRUHOHJLWLPDWHTXHVWLRQLVQRWKRZWRUHYLVHWKHRIIEDODQFHVKHHW

(2)

UXOHVEXWZKHWKHUZHVKRXOGRYHUKDXOWKHHQWLUHDFFRXQWLQJV\VWHP2UZHFRXOGSRVH WKHTXHVWLRQDQRWKHUZD\JLYHQWKHFXUUHQWDFFRXQWLQJIUDPHZRUNDQGVWUXFWXUHLV LWSRVVLEOHWRGHYLVHDFFRXQWLQJUXOHVWKDWZLOOPDNHFOHDUWRILQDQFLDOLQVWLWXWLRQV DQGFRPSDQLHVZKHQLWHPVVKRXOGEHNHSWRIIEDODQFHVKHHWDQGZKHQWKH\VKRXOG EHEURXJKWRQ"1 (QVXULQJSURSHUDFFRXQWLQJRQRIIEDODQFHVKHHWVDFFRUGLQJWRWKHPDQDJHPHQW QHHGVDQGXQGHUWKHFXUUHQWOHJLVODWLRQVKRXOGEHRQHRIWKHSULRULWLHVRIWKHDFFRXQW-ing department of most Ukrainian companies. This issue is of particular relevance for tourism enterprises in Ukraine which use these accounts for the accounting of YRXFKHUVPRELOHFDUGVREOLJDWLRQVXQGHUWKHFRPPLWPHQWFRQWUDFWVGRFXPHQWIRUPV of tourists, insurance policies, leased office space and vehicles, etc.

To satisfy the needs of analysis, monitoring and reporting formation in accordance ZLWKWKHDFFRXQWLQJSULQFLSOHVWKHXVHRIRIIEDODQFHVKHHWDFFRXQWVDSSURYHGLQWKH 3ODQRI$FFRXQWVLVREMHFWLYHO\FRQGLWLRQHGLQWKHSUDFWLFHRIWRXULVPHQWHUSULVHV Listed EHORZRIIEDODQFHVKHHWDUWLFOHVPXVWDSSHDULQWKHQRWHVWRWKHILQDQFLDOVWDWHPHQWV $FFRXQWLQJRIOHDVHGQRQFXUUHQWDVVHWV 2SHUDWLQJOHDVLQJLVDQHIIHFWLYHZD\WRVROYHWKHSUREOHPRIWDQJLEOHVHFXULW\IRU HIILFLHQWRUJDQL]DWLRQRIHFRQRPLFDFWLYLW\XQGHUFRQGLWLRQVRIVFDUFLW\7KLVTXHV-WLRQVHHPVWREHRISDUWLFXODUUHOHYDQFHIRUWRXULVWRSHUDWRUVZKRDSDUWIURPRIILFH VSDFHHTXLSPHQWIRUSUHVHQWDWLRQVDQGRWKHUSURSHUW\RIWHQIDFHWKHQHHGWROHDVH YHKLFOHV±EXVHVSODQHVVKLSV6HDVRQDODFWLYLWLHVFRVWVDYLQJVGXHWRWKHODFNRI need to create fleets, maintenance crews and other service units, evasion of unneces-VDU\OHJDOWD[OHJLVODWLYHFRQVWUDLQWVWKHDELOLW\WRUHQWYHKLFOHVZLWKVWDIIGULYHUV FUHZDLUFUDIWVKLSVHWFFRQWULEXWHVWRWKHGHYHORSPHQWRIOHDVLQJVHUYLFHVLQWKH tourism sector. In general, conveyance of passengers and their luggage as the main SXUSRVHRIWRXULVWWUDQVSRUWVHUYLFHVFDQQRZEHSHUIRUPHGRQWKHEDVLVRIFRQWUDFWV IRUWUDQVSRUWVHUYLFHVVXEMHFWRIWKHFRQWUDFW±VHUYLFHVDQGFRQWUDFWVIRUWKHYHKLFOH OHDVLQJVXEMHFWRIWKHFRQWUDFW±SURSHUW\7KHILUVWLVFRPPRQO\XVHGLQWKHGHVLJQ of individual orders when there is no confidence in the constant loading of periodic flights, while the latter are convenient in formulating programs of tours designed for WKHHQWLUHVHDVRQFKDUWHUFKDLQV

7KHVXEMHFWRIWKHOHDVLQJKDVWKHIHDWXUHVWKDWDIIHFWWKHQDWXUHRIWKHUHODWLRQVKLS EHWZHHQDODQGORUGDQGWHQDQWDQGWKHRUJDQL]DWLRQRILWVDFFRXQWLQJ

Intended use in accordance with the functional purpose; 7LPHIUDPHVRILWVXVHE\WKHWHQDQW

Payment for usage, which is a periodic transfer of leasing payments to a landlord;

1_{%XWOHU&Accounting for Financial Instruments, John Wiley and Sons Ltd., 2009, 296 p.}

(3)

5HSD\PHQWVKRXOGEHUHWXUQHGWRWKHODQGORUGDWWKHHQGRIWKHOHDVLQJWHUP XQGHUWKHFRQWUDFWRURWKHUZLVHHJLQFRQQHFWLRQZLWKWKHOLTXLGDWLRQRIWKH WHQDQW

1R UHVWULFWLRQV RQ WKH LQWHQGHG XVH WHFKQRORJ\ VHUYLFHDELOLW\ QR FODLPV RI third parties, not under arrest, etc.;

7KHDELOLW\WRVXEOHDVHZLWKWKHFRQVHQWRIWKHODQGORUG

2ZQHUVKLSEHORQJVWRWKHODQGORUGVROHDVLQJVXEMHFWFKDUJLQJXQGHUWKHWHQ-DQW¶VREOLJDWLRQVLVQRWDOORZHGDQGWKHODQGORUGFDQFKHFNWKHFRQGLWLRQVRI its operation in due time;

7KHFRVWVRIFXUUHQWDQGIXOOUHSDLUVDUHXVXDOO\UHLPEXUVHGE\WKHODQGORUG ZKLOHVXSSRUWLQJWKHVXEMHFWLQJRRGFRQGLWLRQRFFXUVRQWHQDQW¶VH[SHQVH 5HVSRQVLELOLW\IRUGDPDJHVFDXVHGWRWKLUGSDUWLHVE\WKHOHDVLQJVXEMHFWRU HQYLURQPHQWLVWDNHQE\WKHWHQDQWMXVWDVLQWKHFDVHRIORVVGHVWUXFWLRQRU damage. 7KHLUDFFRXQWLQJDOVRGLIIHUV7KHVHOHDVHGDVVHWVDUHUHFRUGHGE\WKHW\SHVLQ WKHDFFRXQWSHUERRNUHVLGXDODQGSULPDU\FRVWRIWKHODQGORUGWKDWLVVWLSXODWHG E\WKHFRQWUDFWRIDQRSHUDWLQJOHDVLQJ,QFDVHRIQHHGIRUFXUUHQWRUIXOOUHSDLUVRI DOHDVLQJVXEMHFWLWPD\EHFDUULHGRXWE\WKHWHQDQWDWKLVRZQH[SHQVH $VVHWVDFFRXQWLQJXQGHUFXVWRG\

Among the options that are used in the practice of this kind of travel company property, most often products are within the commission contracts and other civil FRQWUDFWVDXWKRUL]LQJWKHFRPSDQ\WRFDUU\RXWWKHLUVDOHRQEHKDOIRIDQRWKHUSHU-son without transfer of ownership. The disposal of such commodities usually is not EDVLFIRUDWUDYHODJHQF\EXWDOORZVJHWWLQJPRUHSURILWVDQGPHHWLQJWKHQHHGVRI WKHLUFXVWRPHUVPRUHIXOO\7KHH[DPSOHVRIVXFKDFWLYLW\DUHVXEVFULEHGFDUGVDQG VWDUWHUSDFNDJHVIRUPRELOHSKRQHVLQURDPLQJVXFKDV7UDYHO6LP1RYD6LP7HOHWLH 6LPIRUWRXUHWFZKLFKWKHFRPSDQ\DFFHSWVIRUGLVSRVDOZLWKRXWPDNLQJDQ\SUHYL-ous payments to the operator.

6XFKDVVHWVDUHDFFRXQWHGLQWKHRIIEDODQFHVKHHWVXEDFFRXQW³&RPPRGL-WLHVWDNHQRQFRPPLVVLRQ´ZLWKFRPSOHWLRQRIUHTXLUHGRULJLQDOGRFXPHQWVLQYRLFHV acts, orders. $QRWKHUH[DPSOHRIWKLVNLQGRIDVVHWVDUHWDQJLEOHDVVHWVXQGHUFXVWRG\DFFRXQWHG LQWKHVDPHVXEDFFRXQW7UDYHOFRPSDQ\GRHVQRWSURYLGHVWRUDJHVHUYLFHVEDVHG RQEXVLQHVVDQGLVQRWDSURIHVVLRQDOFXVWRGLDQZDUHKRXVH7DNLQJLQWRDFFRXQWWKH DEVHQFHRIGLUHFWHFRQRPLFEHQHILWVRIYDOXHV¶VWRUDJHVXFKFRPSDQLHVWU\WRDYRLG VWRULQJ ³DOLHQ´ SURSHUW\ EHFDXVH RI SHUVRQDO UHVSRQVLELOLW\ IRU LW WR WKH WUDQVIHURU 2EWDLQLQJDVVHWVXQGHUFXVWRG\LQWUDYHODJHQFLHVPD\EHRQO\DFRQVHTXHQFHRIWKH LPSOHPHQWDWLRQRIFHUWDLQRSHUDWLRQVLQWKHSDVWLQFOXGLQJ

Refusal to accept the settlement documents of suppliers;

(4)

5HFHSWLRQRIYDOXHVWKHH[SHQGLWXUHRIZKLFKLVSURKLELWHGWLOOWKHLUFRPSOHWH payment to suppliers; 2EWDLQLQJH[FHVVDVVHWVFRPSDUHGWRWKHYROXPHVGHFODUHGLQWKHGRFXPHQWV RIWKHVXSSOLHU %X\HU¶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of tourism market generally occurs under allotment or commitment.

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³&RQWUDFWXDOREOLJDWLRQV´ZKLFKNHHSVUHFRUGVRQGHULYDWLYHV 7KHFRQWUDFWEHWZHHQWKHWRXURSHUDWRUDQGWUDQVSRUWRUJDQL]DWLRQRUKRWHORQSXU-FKDVHRIVSHFLILHGDPRXQWRIEORFNRIVHDWVRUURRPVDWDIL[HGSULFHRQDVSHFLILHG date in the future meets all the formal characteristics of a forward contract, and the DPRXQWRIHVWLPDWHGOLDELOLWLHVIRULWDSSHDUVRQWKHDFFRXQW7KHPDLQSXUSRVHRI commitment-contracts conclusion is hedging, i. e. reducing financial risks and advanc-LQJERRNLQJVHUYLFHVWKHGHPDQGIRUZKLFKLQFUHDVHVGUDPDWLFDOO\GXULQJWKHSHDN VHDVRQDOWKRXJKXQGHUDGHYHORSHGWRXULVPPDUNHWWKHH[HUFLVHRIDEORFNRIVHDWV LQWKHYHKLFOHRULQDKRWHOURRPZLWKVSHFXODWLYHSXUSRVHVIRUUHVDOHRIWHQRFFXUV 2_{ȼɢɫɨɱɚɧ Ɉɋ ȿɥɨɬɦɟɧɬ ɬɚ ɤɨɦɿɬɦɟɧɬ ɭ ɡɨɜɧɿɲɧɶɨɟɤɨɧɨɦɿɱɧɿɣ ɞɿɹɥɶɧɨɫɬɿ ɬɭɪɢɫɬɢɱɧɢɯ} ɨɩɟɪɚɬɨɪɿɜɩɪɨɛɥɟɦɢɨɛɥɿɤɨɜɨɝɨɜɿɞɨɛɪɚɠɟɧɧɹ. Ɇɟɧɟɞɠɦɟɧɬɬɚɩɿɞɩɪɢɽɦɧɢɰɬɜɨɜɍɤɪɚʀɧɿɟɬɚɩɢ ɫɬɚɧɨɜɥɟɧɧɹɿɩɪɨɛɥɟɦɢɪɨɡɜɢɬɤɭ, 2012, no. 722, pp. 32–37.

UMCS

(5)

$FFRXQWLQJRIFRQWLQJHQWDVVHWVDQGOLDELOLWLHV

&RQWLQJHQW DVVHWV DQG OLDELOLWLHV DUH DPRQJ WKH PRVW FRQWURYHUVLDO FRQFHSWV LQ WRGD\¶V GRPHVWLF DQG IRUHLJQ DFFRXQWLQJ EHFDXVH RI WKH SUHVHQFH RI HOHPHQWV RI XQFHUWDLQW\DERXWWKHLQIORZRIHFRQRPLFEHQHILWVRUORVVHVLQFXUUHGDVDUHVXOWRI FHUWDLQHYHQWV,QLQWHUQDWLRQDOSUDFWLFHDVRSSRVHGWRQDWLRQDOVROXWLRQRIWKLVLVVXH LVGHYRWHGWRDQDFFRXQWLQJVWDQGDUG±,$6³3URYLVLRQV&RQWLQJHQW/LDELOLWLHV and Contingent Assets”3_{7KHUHODWLRQVKLSDPRQJWKHVHFRQFHSWVDQGWKHSRVVLELOLW\} RIWKHLUUHFRJQLWLRQLVLOOXVWUDWHGLQ7DEOH

7DEOH,QWHUSUHWDWLRQRIFRQWLQJHQWDVVHWVDQGOLDELOLWLHVDFFRUGLQJWR,$6

7KHOHYHORISUREDELOLW\ Recognition

&RQWLQJHQWOLDELOLWLHV Contingent assets

Confidence /LDELOLWLHV Asset

+LJKSUREDELOLW\ (p>,

p – SUREDELOLW\ of an event Provision Contingent asset

3RVVLELOLW\ (p< &RQWLQJHQWOLDELOLWLHV Non-recognized

/RZSRVVLELOLW\ Non-recognized Non-recognized

6RXUFH(OOLRWW%Financial Accounting and Reporting. 12th_{HGLQ%(OOLRWW-(OOLRWWPearson Education, 2007,}

889 p., ɪ )RUWUDYHOFRPSDQLHVPRVWW\SLFDOH[DPSOHVRIFRQWLQJHQWDVVHWVDUHWKHSRVVLEOH EHQHILWVIURPWKHDSSURYDORIFRPPRQODZDFWLRQWRFRQWUDFWRUVLQFRPLQJFRPSDQLHV FDUULHUVHWFH[WHQVLRQRIDFWLYLWLHVFRQWLQJHQWOLDELOLWLHV±XQDFFRPSOLVKHGDWWKH UHSRUWLQJGDWHWULDOVZLWKDSRVVLEOHXQIDYRUDEOHRXWFRPHIRUWKHFRPSDQ\SRWHQWLDO OLDELOLWLHVDVDUHVXOWRIUHVWUXFWXULQJRIRQHRUPRUHDFWLYLWLHVWD[DXGLWVDQGUHODWHG SHQDOWLHVOLDELOLWLHVWKDWDUHOLNHO\WRDULVHDVDUHVXOWRIYLRODWLRQRIODERXUODZVHWF 7RFROOHFWLQIRUPDWLRQRQWKHDYDLODELOLW\RIFRQWLQJHQWSRWHQWLDODVVHWVDQGFRQ-WLQJHQWSRWHQWLDOOLDELOLWLHVWKHDFFRXQW³&RQWLQJHQWDVVHWVDQGOLDELOLWLHV´LVXVHG $FFRXQWLQJRIJUDQWHGDQGREWDLQHGFROODWHUDODQGJXDUDQWHHV

,Q 8NUDLQH WKHUH DUH ILYH SRVVLEOH ZD\V WR HQVXUH SHUIRUPDQFH RI REOLJDWLRQV SHQDOW\ZDUUDQW\JXDUDQWHHEDLODQGUHWHQWLRQ7UDQVDFWLRQVZLWKWKHPDSSHDURQ

3_{)ULHGULFK % ,QWHUQDWLRQDO $FFRXQWLQJ 6WDQGDUG ,$6 ³3URYLVLRQV &RQWLQJHQW /LDELOLWLHV}

and Contingent Assets” LQ % )ULHGULFK / )ULHGULFK >:HE UHVRXUFH@ $FFHVV KWWSZZZFJDSGQHWRUJ

1RQB9HULILDEOH3URGXFWV$UWLFOH3XEOLFDWLRQ,)56B(,$6BSGI

(6)

WKHEDODQFHVKHHWDFFRXQWVRQDYLRODWLRQRIWKHREOLJDWLRQEXWDFKDUDFWHULVWLFIHDWXUH RIVRPHJXDUDQWHHZDUUDQW\EDLOLVSUHYLRXVUHIOHFWLRQRIWKHDPRXQWRIFROODWHUDO RQWKHRIIEDODQFHVKHHWDFFRXQWV

,QWKHSUDFWLFHRIWRXULVPHQWHUSULVHVDVDWRROWRHQVXUHSHUIRUPDQFHRIREOLJD-tions most, the property mortgage is most commonly used that allows the lender to H[SHFWWRPHHWWKHLUUHTXLUHPHQWVHYHQLQFDVHRILQVXIILFLHQWIXQGVLQWKHGHEWRUDW WKHH[SHQVHRIREWDLQLQJSRVVHVVLRQRIWKHPRUWJDJHGSURSHUW\7KHVXEMHFWRIWKH PRUWJDJHFDQEHDOPRVWDQ\SURSHUW\DSDUWIURPFXOWXUDOYDOXHVDQGFXOWXUDOKHUL-WDJHEXWXVXDOO\WKHOHQGHUZDQWVWRJHWDVVHWVDVFROODWHUDOZLWKWKHKLJKHVWGHJUHH RIOLTXLGLW\IRUWKHSRVVLELOLW\LIQHFHVVDU\RIWKHLUWURXEOHIUHHLPSOHPHQWDWLRQZLWK minimal loss of value.

7KHDWWHQWLRQLVSDLGWRWKHIDFWWKDWWKHJXDUDQWRUPD\RQO\EHWKHILQDQFLDOLQ-VWLWXWLRQ8QOLNHJXDUDQWHHWKHJXDUDQWRUFDQEHDQ\QDWXUDOSHUVRQFRPSHWHQWRU HQWLW\UHVSRQVLEOHWRWKHFUHGLWRUE\WKHGHEWRU¶VODVWSHUIRUPDQFHRILWVREOLJDWLRQV DULVLQJIURPWKHVDOHFRQWUDFWVHUYLFHVZRUNFRQWUDFWORDQFRQWUDFWHWF:DUUDQWLHV JXDUDQWHHVDQGEDLOVDUHUHIOHFWHGLQWKHDFFRXQWVRIDQGRIFRPSDQLHV7KH LQFUHDVHLQWKHDFFRXQWEDODQFH³*XDUDQWHHVDQGFROODWHUDOJUDQWHG´LVWKHUHFRJQL-tion of FROODWHUDOVGHFUHDVH±LQVHWWOHPHQWRIGHEWVIRUZKLFKWKH\ZHUHJUDQWHGDQG REOLJDWLRQVZKHQWUDQVIHUULQJWKHPLQWREDODQFH7KHLQFUHDVHLQWKHDFFRXQWEDODQFH ³*XDUDQWHHVDQGFROODWHUDOREWDLQHG´RFFXUVZKHQJXDUDQWHHVDQGFROODWHUDODUH REWDLQHGGHFUHDVH±LQZULWHRIIRIGHEWGXHWRZKLFKWKH\ZHUHJUDQWHGDQGLQGHEW WUDQVIHUWRWKHEDODQFH $FFRXQWLQJRIFKDUJHGRIIDVVHWVDQGVWULFWDFFRXQWLQJIRUPV ,QVWUXFWLRQRQWKHXVHRIWKH&KDUWRIDFFRXQWLQJDVVHWVFDSLWDOOLDELOLWLHVDQG EXVLQHVVRSHUDWLRQVRIHQWHUSULVHVDQGRUJDQL]DWLRQV4_{provides the use of the account} IRUWZRW\SHVRIRIIEDODQFHVKHHWDFFRXQWLQJVXEMHFWV

ZULWWHQRIIUHFHLYDEOHV

unrecovered shortages and losses from property damage.

7KHILUVWFDWHJRU\FRQWDLQVLQIRUPDWLRQRQXQFROOHFWDEOHUHFHLYDEOHVWKDWLVUHIOHFWHG LQWKHRIIEDODQFHVKHHWDFFRXQWLQJIRUDWOHDVWWKUHH\HDUVRUXQWLOLWVUHSD\PHQWE\ GHEWRU&UHGLWLQJDQRIIEDODQFHDFFRXQWZLWKWKHDPRXQWVGXHWRWKHVHFRQGFDWHJRU\ is carried out simultaneously charging off the amount of shortages and losses from property damage costs to the company. Reduction of the amount of unrecovered VKRUWDJHVDQGORVVHVIURPSURSHUW\GDPDJHLQVXEDFFRXQWLVUHIOHFWHGDIWHUFRQ-VLGHULQJWKHLVVXHDERXWWKHFXOSULWVZLWKWKHVLPXOWDQHRXVUHFRUGLQJRIGHEWGHELWV 4_{ɉɪɨɡɚɬɜɟɪɞɠɟɧɧɹȱɧɫɬɪɭɤɰɿʀɩɪɨɡɚɫɬɨɫɭɜɚɧɧɹɉɥɚɧɭɪɚɯɭɧɤɿɜɛɭɯɝɚɥɬɟɪɫɶɤɨɝɨɨɛɥɿɤɭɚɤɬɢɜɿɜ} ɤɚɩɿɬɚɥɭɡɨɛɨɜ¶ɹɡɚɧɶɿɝɨɫɩɨɞɚɪɫɶɤɢɯɨɩɟɪɚɰɿɣɩɿɞɩɪɢɽɦɫɬɜɿɨɪɝɚɧɿɡɚɰɿɣɇɚɤɚɡɆɿɧɿɫɬɟɪɫɬɜɚɮɿɧɚɧɫɿɜ ɍɤɪɚʀɧɢɜɿɞQR 291.

UMCS

(7)

IRUUHFRYHU\RIWKHORVVHVDQGORDQVXEDFFRXQWLQFRPHIURPUHFRYHULHVRIDPRXQWV SUHYLRXVO\FKDUJHGRIIDVVHWVLQDQDPRXQWUHODWLQJWRWKHUHFRYHU\E\WKHFXOSULWV

In account 08 the accounting of presence and movement of strict accounting forms DQGVWULFWDFFRXQWDELOLW\IRUPVLQFOXGLQJGRFXPHQWIRUPVFHUWLI\LQJWKHLGHQWLW\ HYHQWODZHGXFDWLRQODERXUH[SHULHQFHHWFFHUWLILFDWHVOLFHQVHVHPSOR\PHQWUH-cords, diplomas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¶H[LWSHUPLWQRWDUL]HGIRUDFKLOGWRJRDEURDGPDUULDJHFHUWLILFDWHHWF

'RFXPHQWVUHODWHGWRWKHRUJDQL]DWLRQRIWUDYHOWUDYHOYRXFKHUVWLFNHWVERDUG-ing passes, insurance policies, and others.

This reflection will strengthen the accounting control function and ensure the preservation and due process of the document acceptance and transfer.

$FFRXQWLQJRIGHSUHFLDWLRQFKDUJHV

Tourism enterprises do not have peculiarities of using the account 09 in account-LQJDSDUWIURPWKRVHDULVLQJE\YLUWXHRILQGXVWU\VSHFLILFVHUYLFHVODFNRIPDWHULDO production, minimization of the amount of working capital, low capital intensity, PXFKRIWKHPRELOHVPDOODQGPHGLXPEXVLQHVVWRXULVPPDUNHW

The account 09 “Depreciation charges” provides accounting of intended use de-preciation. It provides a comparison of the amount of accumulated depreciation and LWVXVHLQWKHFRQVWUXFWLRQRIIDFLOLWLHVWKHDFTXLVLWLRQSURGXFWLRQRIIL[HGDVVHWV LPSURYHPHQWVPRGHUQL]DWLRQPRGLILFDWLRQFRPSOHWLRQUHWURILWWLQJUHQRYDWLRQHWF RIIL[HGDVVHWVWKHDFTXLVLWLRQFUHDWLRQRILQWDQJLEOHDVVHWVRWKHUZRUNLQJFDSLWDO repayment of received loans for capital investment5_.

&RQFOXVLRQV )ROORZLQJWKHEDVLFSULQFLSOHVRIDFFRXQWLQJWRXULVPHQWHUSULVHVVKRXOGSURSHUO\ RUJDQL]HWKHDFFRXQWLQJRIHYHQWVDQGEXVLQHVVWUDQVDFWLRQVWKHUHVXOWVRIZKLFKGR QRWDIIHFWWKHYDOXHRIFHUWDLQLWHPVDQGWRWDOEDODQFHRQVSHFLDO±RIIEDODQFHVKHHW 5_{Ȼɿɥɢɧɫɶɤɚɇȯȱɧɮɨɪɦɚɰɿɣɧɿɦɨɠɥɢɜɨɫɬɿɩɨɡɚɛɚɥɚɧɫɨɜɨɝɨɨɛɥɿɤɭɚɦɨɪɬɢɡɚɰɿʀɬɚɧɚɩɪɹɦɤɢʀɯ} ɪɨɡɲɢɪɟɧɧɹɇɚɭɤɨɜɢɣɜɿɫɧɢɤɇɅɌɍɍɤɪɚʀɧɢȼɢɩSS±

UMCS

(8)

SRVLWLRQIL[LQJEDVLFUHJXODWLRQVRIVXFKDFFRXQWLQJLQWKH$FFRXQWLQJ3ROLF\2UGHU for the reporting year. It is particularly important for the accounting of contractual REOLJDWLRQVRIWRXURSHUDWRUVWRKRWHOVDQGWUDQVSRUWRUJDQL]DWLRQVGRFXPHQWVDGRSWHG XQGHU FXVWRG\ IURP WRXULVWV OHDVHG DVVHWV LQFOXGLQJ PRYDEOH SURSHUW\ REWDLQHG guarantees and depreciation charges.

%LEOLRJUDSK\

1. %XWOHU&Accounting for Financial Instruments, John Wiley and Sons Ltd., 2009, 296 p. 2. ȼɢɫɨɱɚɧɈɋȿɥɨɬɦɟɧɬɬɚɤɨɦɿɬɦɟɧɬɭɡɨɜɧɿɲɧɶɨɟɤɨɧɨɦɿɱɧɿɣɞɿɹɥɶɧɨɫɬɿɬɭɪɢɫɬɢɱɧɢɯ

ɨɩɟɪɚɬɨɪɿɜɩɪɨɛɥɟɦɢɨɛɥɿɤɨɜɨɝɨɜɿɞɨɛɪɚɠɟɧɧɹɆɟɧɟɞɠɦɟɧɬɬɚɩɿɞɩɪɢɽɦɧɢɰɬɜɨɜɍɤɪɚʀɧɿ

ɟɬɚɩɢɫɬɚɧɨɜɥɟɧɧɹɿɩɪɨɛɥɟɦɢɪɨɡɜɢɬɤɭQRSS±

3. Friedrich %International Accounting Standard ,$6 “Provisions, Contingent Liabilities and

Contingent Assets”LQ%)ULHGULFK/)ULHGULFK >:HEUHVRXUFH@. AccessKWWSZZZFJDSGQHW

RUJ1RQB9HULILDEOH3URGXFWV$UWLFOH3XEOLFDWLRQ,)56B(,$6BSGI

4. (OOLRWW%Financial Accounting and ReportingHGLQ%(OOLRWW-(OOLRWW3HDUVRQ(GXFDWLRQ 2007, 889 p. 5. ɉɪɨ ɡɚɬɜɟɪɞɠɟɧɧɹ ȱɧɫɬɪɭɤɰɿʀ ɩɪɨ ɡɚɫɬɨɫɭɜɚɧɧɹ ɉɥɚɧɭ ɪɚɯɭɧɤɿɜ ɛɭɯɝɚɥɬɟɪɫɶɤɨɝɨ ɨɛɥɿɤɭ ɚɤɬɢɜɿɜ ɤɚɩɿɬɚɥɭ ɡɨɛɨɜ¶ɹɡɚɧɶ ɿ ɝɨɫɩɨɞɚɪɫɶɤɢɯ ɨɩɟɪɚɰɿɣ ɩɿɞɩɪɢɽɦɫɬɜ ɿ ɨɪɝɚɧɿɡɚɰɿɣ ɇɚɤɚɡ ɆɿɧɿɫɬɟɪɫɬɜɚɮɿɧɚɧɫɿɜɍɤɪɚʀɧɢɜɿɞQR 6. Ȼɿɥɢɧɫɶɤɚɇȯȱɧɮɨɪɦɚɰɿɣɧɿɦɨɠɥɢɜɨɫɬɿɩɨɡɚɛɚɥɚɧɫɨɜɨɝɨɨɛɥɿɤɭɚɦɨɪɬɢɡɚɰɿʀɬɚɧɚɩɪɹɦɤɢ ʀɯɪɨɡɲɢɪɟɧɧɹɇɚɭɤɨɜɢɣɜɿɫɧɢɤɇɅɌɍɍɤɪɚʀɧɢȼɢɩSS±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enterprises of Ukraine are outlined.

3URZDG]HQLHHZLGHQFMLSR]DELODQVRZHMZUDFKXQNRZRĞFL XNUDLĔVNLFKSU]HGVLĊELRUVWZWXU\VW\F]Q\FK

(ZLGHQFMDSR]DELODQVRZDVWDQRZLPHWRGĊGRVWDUF]DQLDXĪ\WNRZQLNRPLQIRUPDFMLQDWHPDWVWDQX L]PLDQZDUWRĞFLVNáDGQLNyZPDMąWNXQLHQDOHĪąF\FKGRGDQHMMHGQRVWNLOHF]EĊGąF\FKZQLHMVNáDGRZDQ\FK OXEW\PF]DVRZRXĪ\WNRZDQ\FKDWDNĪHDNW\ZyZL]RERZLą]DĔZDUXQNRZ\FKLWG$UW\NXáSUH]HQWXMH FDáRĞFLRZH XMĊFLH SUREOHPDW\NL IXQNFMRQRZDQLD NRQW SR]DELODQVRZ\FK QD SU]\NáDG]LH VSHF\ILF]QHM G]LDáDOQRĞFL XNUDLĔVNLFK SU]HGVLĊELRUVWZ G]LDáDMąF\FK Z EUDQĪ\ WXU\VW\F]QHM 6]F]HJyáRZR RSLVXMH HZLGHQFMĊSURZDG]RQąQDNRQWDFKSR]DELODQVRZ\FKWDNLFKMDNÄĝURGNLWUZDáHSU]\MĊWHZOHDVLQJRSH UDF\MQ\´Ä7RZDU\RWU]\PDQHQD]OHFHQLH´Ä$NW\ZDL]RERZLą]DQLDZDUXQNRZH´6FKDUDNWHU\]RZDQR SRQDGWRSUDNW\NRZDQHQD8NUDLQLHVSRVRE\]DEH]SLHF]DQLDZ\NRQDQLD]RERZLą]DĔ