principle the balance sheet is double registration of events that are recorded in the duplication of the credit and debit accounts.If necessary, also use off-balance sheet accounts, which do not fall in the balance, because it does not appear, double-entry.For various reasons, many of the objects are recorded by a single recording, in this case by getting a credit or debit.
Off-balance sheet accounts are used for registration and reflection of objects that do not belong to the company on the right of ownership, but are in the time of its use.This group includes the main leased facilities, commodity and material assets, which are taken for safekeeping, adopted by the Commission and adopted by the mounting equipment, fixed assets leased.
Such assets are carried at a simple diagram on single accounts.Be sure to off-balance sheet accounts are maintained and analytical accounting.
Off-balance sheet accounts are used to summarize the data on the movement and availability of time at the disposal of the organization values, contingent liabilities and rights.In addition, they are used to control specific business transactions.
System of Accounts includes in its membership the following accounts (off-balance).
Main leased facilities are displayed on the account 001, which is designed to reflect the data on the movement and availability of fixed assets that are rented now.Analytical accounting is performed on each object (for accession numbers) of the lessor.Main leased funds that are outside the country, are considered separately.
in the "Off-balance sheet accounts" includes by 002, which is called the "Trademarks and tangible assets, which are taken for safekeeping".On this account customers (enterprises) account values that are accepted for storage if the supplier received commodity values, but the company refused to pay the payment requests, as well as the receipt from the supplier values without pay, who are forbidden to spending under the contract,and materials that are taken to custody.
Suppliers shall keep records of the account of the goods paid by the buyer, but left for safekeeping or is not removed due to circumstances beyond the vendor reasons.Analytical accounting at the place of storage classes, types of businesses and owners.
Off-balance sheet accounts include "Materials that are accepted for processing" (003).It summarizes information about the movement and availability of raw materials and customers that are accepted for processing, or raw materials on tolling basis.These assets are accepted for processing, recorded in the account at the prices stipulated by contracts.
recorded in the account 004 products, which, in accordance with the agreements adopted by the Commission.Prices for the account contained in the Acceptance and other acts. Analytical accounting is done by the commission principal and types of goods.
Off-balance sheet accounts reflect the equipment, which was adopted for the installation of (005).This account is used by contractors to account for the movement of all the equipment, which was obtained from the customer for installation.The prices indicated in the accompanying documents, analysis conducted by units and individual objects.
Strict accounting forms (006) take into account and issued a report in storage of the card, receipt books, various tickets, certificates, tickets, coupons, inventory and other supporting documents. Analytical accounting at the place of storage and types of forms.
on off-balance sheet account for debt written off at a loss, insolvent debtors, depreciation of fixed assets, maintenance payments and commitments.
