ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΗ ΛΟΓΙΣΤΙΚΗ Τούρνα Γερμανού

PhD, MBA, MSc
PhD, MBA, MSc

PhD, MBA, MSc

:
:
ISBN:
978-960-603-186-1
Copyright , 2015
Creative Commons -
- 3.0.
https://creativecommons.org/licenses/by-nc-nd/3.0/gr/

9, 15780
www.kallipos.gr

1 ............................................................................... 1
1.1. ......................................................................................................................................................1
1.2. .............................................................................................................................2
1.3. ......................................................................................................................2
1.4. ......................................................................................................................4
1.5. .................................................................................................................7
...............................................................................................................................10
E .......................................................................................................................................................10
2 ................................................................................ 11
2.1. .........................................................................................................11
2.2. .............................................................................................................................12
2.3. ............................................................................12
2.4. .......................................................................................................................12
2.5. .................................................14
2.6. ............................................................15
2.7. ....................................................................................................16
...............................................................................................................................21
.......................................................................................................................................................21
3 ................................................................... 22
3.1. .......................................................................................................................................................22
3.2. ..................................................................................................................................22
3.3. ..................................................................23
3.4. ........................................................................................23
3.5. ...................................................................................................................24
3.6. ...........................................................................................................25
3.7. .................................................................................27
3.8. ........................................27
3.9.
...................................................................................................................................33
...............................................................................................................................34
.......................................................................................................................................................35
4 ..................................................... 36
4.1. .......................................................................................................................................................36
4.2. ..................................37
4.3. ..............................................................................................38
4.4. ....................................................................................................................43
4.5. .......................................................................................................................46
4.6. ................................................................................................48
4.7. ............................................................................................................................................50
...............................................................................................................................54
.......................................................................................................................................................54
5 .................................................................................... 55
5.1. .......................................................55
5.2. ................................................................................................................................................55
5.3. ................................................................................................................57
5.4. ....................................................................................................................................58
5.5. (Assets) ..................................................................................................................................58
5.6. (Liabilities) ...........................................................................................................61
5.7. (Owner's Equity) ............................................................................63
5.8. .........................................................................63
5.9. ................................................................................................................................64
5.10. ....................................................................................................................64
5.11. ...................................................................................................67
5.12. 2.190/20 .......................69
5.13. ................................................................................71
...............................................................................................................................72
.......................................................................................................................................................73
.........................................................................................................................................................73
6 , .......................................................... 77
6.1. .......................................................................................................77
6.2. ........................................................................79
6.3. ............................................................................................82
6.4. ...........89
6.5. .....................................................................................................92
6.6. .......................92
6.7. ...................................................97
.............................................................................................................................103
.....................................................................................................................................................103
.......................................................................................................................................................104
7 ............................................................. 109
7.1.
...................................................................................................................................................109
7.2. ............................................................................................................................................110
7.3. ................................................................................................................................................112
7.4. ..................................................................................................................................................113
7.5. .................................................................................115
7.6. ..............................................................................................................................124
7.7. .......................................................................................................126
.............................................................................................................................130
.....................................................................................................................................................130
.......................................................................................................................................................131
8 ............................................................................ 133
8.1. () ..............................................................................................133
8.2. 1 - ...............................................................................................................135
8.3. 2 - .........................................................................................................................141
8.4. 3 - ..................................................................................................145
8.5. 4 - - - .........................................152
8.6. 5 - .........................................................................................157
8.7. 6 ................................................................................................162
8.8. 7 ...............................................................................................166
8.9. 8 - ...........................................................................................169
8.10 ...............................................................................................................176
.............................................................................................................................180
.....................................................................................................................................................180
.......................................................................................................................................................182
9 .................................................................................................. 184
9.1. .....................................................................................................................................................184
9.2. ,
. 185
9.3. .................................................................................................188
9.4. ........190
9.5. ...............................................................................................191
9.6. .................................................................191
9.7. ........................195
9.8. .......................................................................................196
9.9. ....................................................197
.............................................................................................................................198
.....................................................................................................................................................198
.......................................................................................................................................................199
10 .............................................................................. 201
10.1. ...................................................................................................................................................201
10.2. ................................................................201
10.3. ...............................................................202
10.4. ................................................203
10.5. ......................................................................................................................204
10.6. .....................................................................................................................215
10.7. ......................................................................................................216
10.8. - ..............................................217
10.9. .............................................................................................218
10.10. .............................................................................219
10.11. ............................................................................................................222
10.12. 223
.............................................................................................................................225
.....................................................................................................................................................225
.......................................................................................................................................................226
11 , ....................................................... 229
11.1. ...................................................................................................................................................229
11.2. ............................................................................................................................229
11.3. ................................................................230
11.4. .............................................................................230
11.5. ....................................................................................231
11.6. , ,
........................................................................................................................................232
.............................................................................................................................256
.....................................................................................................................................................257
.......................................................................................................................................................257
12 ................................................................................................. 259
12.1. .....................................................................259
12.2. ................................................................260
12.3. .......................................................262
12.4. ..................266
12.5. ................................................................268
.............................................................................................................................269
.......................................................................................................................................................269
13 ............................................................................................ 270
13.1. ...................................................................................................................................................270
13.2. ..............................................................................271
13.3. ........................................................271
13.5. .....................................................................285
.............................................................................................................................289
.....................................................................................................................................................289
14 - ................................ 290
14.1. .....................................290
14.2. ...............................................................................291
14.3. .................................................................293
14.4. ........................................................................296
14.5. .................................297
14.6. .........................................................................................................297
14.7. ...........298
14.8. (Ratios) ........................................................................................................................299
.............................................................................................................................311
.....................................................................................................................................................312
........................................................................................................... 313

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, . (2003). ( ). : .
Larson, K. & Jensen, T. (2013). Fundamental Accounting Principles (14th edition). Toronto: McGrawHill
Ryerson Higher Edu.
Weygandt, J., Kimmel, P. & Kieso, D. (2011). Accounting Principles (10th edition). New Jersey: Wiley Press.
34
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600
500
100
100
100
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2.000
1.600
200
300
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30/11/2014
) .
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100 + 100 + 100 = 9.900 .
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30/11/2014
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300
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100
400
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500
300
500
500
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300
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30/4/2014
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31.12.2002 . ,
:
100.000
300.000
150.000
400.000
73

/
. -
/
1.000.000
1.000.000
100.000
2.000.000
200.000
300.000
200.000
50.000
300.000
;
3
, , :
./
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3.000.000
500.000
300.000
400.000
500.000
200.000
400.000
/ .
/ .
/
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5.000.000
300.000
100.000
5.000.000
200.000
700.000
100.000
..
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300.000
200.000
400.000
200.000
100.000
100.000
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31/12/2012 . :

-

.. ( )

5.000.000
1.000.000
3.000.000
500.000
2.000.000
3.000.000
5.000.000
1.000.000
800.000
500.000
1.000.000
500.000
300.000
200.000
300.000
500.000
500.000
600.000
400.000
1.000.000
.
5
31 2012 2013.
31/12/2013
74
31/12/13
31/12/12
500.000
400.000
600.000
500.000
400.000
1.000.000
200.000
3.600.000
400.000
600.000
300.000
400.000
200.000
700.000
300.000
2.900.000
9.000.000
10.000.000

/

-

/ /
.

-

1.000.000
1.100.000
100.000
13.700.000
50.000
14.050.000
400.000
1.200.000
600.000
200.000
400.000
200.000
700.000
150.000
500.000
3.000.000
3.200.000
7.800.000
1.100.000
13.700.000
7.500.000
800.000
14.050.000
; . ;
6
, , :

/

/

/
10.000.000
10.000.000
16.500.000
200.000
6.000.000
5.000.000
500.000
1.500.000
5.700.000
1.000.000
21.000.000
500.000
6.000.000
300.000
2.900.000
1.400.000
400.000
2.000.000
7
.
1/12/2003. .
.

1
2
31/12/2003

5.000.000 1
600.000
2
1.000.000 3

3.000.000 1
500.000
2
200.000
/ /
400.000
1 .
600.000
2

200.000
3
300.000
4 .
75
500.000
500.000
1.000.000
6.000.000
2.000.000
400.000
500.000
300.000
500.000
5
100.000
200.000
12.100.000
76
400.000
12.100.000
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.
.
.
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1
:
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2
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3
.. 8 . 13.01

4
.. 25 . 30.00

-
78

5
, .
.
X
.. 10
.
(debit) (credit).
6.2.
(Jone, 2014), :
1. .
2. .
3. .
4. .
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7. .
8. .
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3. ()
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4. ,
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79
500.000
300.000
400.000
1.200.000
.. 700.000
200.000
150.000
150.000
500.000
-
50.000
50.000
50.000
150.000
. 150.000
5. . .
/
200.000
150.000
350.000
400.000
200.000
300.000
150.000
1.050.000
.. 700.000
170.000
200.000
80.000
450.000
.. 450.000
6.
.
500.000
200.000
50.000
130.000
880.000
400.000
300.000
180.000

300.000
100.000
400.000
400.000
400.000
880.000
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. ,
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05/01/2013
10/01/2013
15/01/2013
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6
10
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) ,
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.
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50.000
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50.000
200.000
200.000
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-
. . 250.000
250.000
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81
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9. ,
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85

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86

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89

:
1

, , ,
.
, ,
.
: 1.000.000
.
X
1.000.000
1.000.000
2
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, , . , .
: 1/1 400.000.
:
) 200.000.
) 300.000.
:
X
1/1 400.000
300.000
700.000
.. 500.000
200.000
400.000, 300.000 .
200.000, .
500.000.
3
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, .
, .
, , ,
.
: 1/1 200.000.
1) 350.000 2)
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:
90
250.000
1/1 200.000
350.000
550.000
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200.000 ,
350.000, ,
250.000, , . 300.000.
4
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-
150.000

200.000
400..000
100.000
91

, ,
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.
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.
6.6.

.
,
.
, .

,
, =..+..
6.3:
92
6.3 .
( ).
. 1/1/2013 :
/ /
. /
5.000.000
1.500.000
800.000
300.000
500.000
200.000
400.000
400.000
400.000
200.000
500.000
300.000
:
5/1
7/1
10/1
14/1
18/1
20/1
27/1
30/1
200.000 .
150.000 .
100.000 / / .
200.000 220.000.
300.000 450.000 , .
70.000.
30.000 .
- 10.000.
93

:
1. H 1/1/2013.
2. .
3.
4. .
5.
.
1/1/2013:
.
1/1/13
.
5.000.000
1.500.00 .
. /
400.000
300.000
.
500.000
/
200.000
.
500.000

.
6.300.00
800.000
400.000
400.000
200.000
300.000

8.400.000
8.400.000

. . ,
. . 8.400.000 - .
2.100.000 = 6.300.000.
1/1/2013 ,
.,
.
, , ( ),
, .
5/1 200.000 .
.
200.000, , 200.000.
5/1.
( . .).
7/1 150.000 .
: 150.000,
( ) 150.000.
7/1 ( . .).
10/1 150.000.
: . 100.000
100.000.
10/1 ( . .).
94

14/1 200.000 . 220.000.
: , () ( ..).
. 200.000
, .
220.000, 20.000, .
. ( ). 14/1
220.000 220.000 ( . .).
18/1 300.000 450.000 , .
:
().
, , 225.000 ( ) 225.000.
, 300.000,
, 150.000 ( 300.000
450.000). 18/1 ( . .).

.
20/1 70.000.
: , 70.000
, .
20/1 ( . .).
27/1 30.000 .
: ( ,
), , 30.000
30.000, .
27/1 ( . .).
30/1 - 10.000.
: ( ), , , ( . .).
,
.
, .
, , .
. . .

, 50.000,
. 50.000 ( ).

X
1.
1/1 5.000.000
. 5.000.000
. 5.000.000
95
2.
1/1 1.500.000
. 1.500.000
.1.500.000
3.
1/1 400.000
7/1 150.000
18/1 225.000
. 475.000
625.000
625.000
. 475.000
4. .
1/1 300.000
. 300.000
. 300.000
5.
1/1 500.000
18/1 300.000
5/1 200.000
. 400.000
700.000
700.000
. 400.000
6.
1/1 200.000
200.000
. 200.000
7.
1/1 500.000
7/1 150.000
18/1 225.000
875.000
. 465.000
8.
31/1 30.000
1/1 6.300.000
. 6.320.000
31/1 50.000
6.350.000
6.350.000
. 6.320.000
9.
14/1 200.000
1/1 800.000
. 600.000
. 600.000
800.000
5/1 200.000
10/1 100.000
20/1 70.000
27/1 30.000
30/11 10.000
410.000
. 465.000
875.000
11.
. 400.000
1/1 400.000
. 400.000
12. / /
10/1 100.000
1/1 300.000
. 200.000
. 200.000
300.000
13.
200.000
1/1 200.000
. 200.000
14. .
14/1 20.000
31/1 20.000
15.
31/1 150.000
18/1 150.000
16.
20/1 70.000
31/1 70.000
17.
27/1 30.000
31/1 30.000
18. -
30/1 10.000
31/1 10.000
19.
31/1 20.000
31/1 150.000
31/1 70.000
31/1 10.000
100.000
31/1 50.000
150.000
10.
. 620.000
1/1 400.000
14/1 220.000
620.000
. 620.000

30.000, , .
, ,
96

31/1. 31/1/2013.
.
31/1/13
A.
5.000.000
1.500.000 .
. /
475.000
300.000
.
400.000
/
200.000
.
465.000

.
8.340.000
6.320.000
600.000
620.000
400.000
200.000
200.000
8.340.000

, . .
6.7.
, . , ,
, ,
. .
, , , ,
.

(Chadwick, 1996):
1
1/1 , , .
1/1 .
: 1/1 :
X
500.000
:
X
X
.
150.000
97
70.000
180.000
100.000

, . =1+2+3+4,
1, 2, 3 4 .
2
,
. , ,
..
, , , , ,
, .
, ...
:
.=1+2+3.... .= 1+2+3...,
= .
1, 2, 3...= .
.. = .
1, 2, 3....= .

. , .
( ): . 31/12/2012 :
500.000 (. 100.000, . 20.000, . 200.000).

1.100.000 ( Peugeot 400.000, Wrangler 500.000, Mini
200.000).
200.000 (. 1 . 100.000 5/2/2013 - . 2 . 100.000 30/3/2013)
300.000 (. 100.000, . 200.000)
400.000.
400.000
1.500.000

1. 300.000 ( Peugeot 200.000 Mini 100.000)
. 345 . .
2. 100.000 (. . 100.000 5/2/2013)
3. 100.000 (. ).
4. 200.000 (. )
98

: 1 ,
2, 3, 4, 5 1,2,3,4 .
) ( 1)

X
1 1.100.000
2 300.000
.
1 200.000
3 100.000
1 1.500.000
1 500.000
2 300.000
1 400.000
3 100.000
5 200.000
4 100.000
. .
5 200.000
4 100.000
1 300.000
1 400.000
) (
1)

X
. Peuget
1 400.000
2 200.000
. Mini
1 200.000
. Wrangler
1 500.000
100.000
.
1 100.000
.
1 200.000
.
1 200.000
2 300.000
5 200.000

/ .
1
07/09/10
2
31/12/10
.
.
. . .

05/09/10
100.000 05/02/13 05/02/13
30/12/10
100.000 30/03/13
99
X
.
4 100.000
1 100.000
1 200.000
,
( .. 500.000) (. , . . 500.000).
:
)
. 300.000 300.000 Peugeot 200.000
Mini 100.000.
)
100.000 . 100.000
. . 5/2/2013
( ).
)
. 100.000
.
)
200.000 . 200.000.
, 31/12,
. . ,
5/2/2013, .
:
, :
. 250.000, . 175.000.
, :
. 150.000 . 220.000.
, :
. 420.000, . 170.000.
, :
D. Adriotti 400.000, D. Bruno 500.000, A. Bussola 450.000.
:
, :
. 150.000 . 75.000.
, :
. 50.000 . 120.000.
100

, :
. 300.000, . .
, :
D. Adriotti 300.000, D. Bruno 200.000, A. Bussola 250.000.
.
:
6.4 .
( ).
X
2.735.000
1.445.000
X

1.385.000
695.000
1.350.000
750.000
.
1.
X

425.000
225.000
101

370.000
170.000

590.000
300.000
2.
X

1.350.000
750.000
.
1.
.
X
.
250.000
150.000
175.000
75.000
2.
.
X
.
150.000
50.000
220.000
120.000
3.
.
X
.
420.000
300.000
170.000
4.
D. Adriotti
X
D. Bruno
400.000
300.000
500.000
A. Bussola
450.000
102
250.000
200.000

, . (1995). . : E E.
, . (2006). . : .
, . (2013). ,
. : .
, . (1998). , . : .
, . (2003). ( ). : .
Chadwick, L. (1996). The Essence of Financial Accounting (2nd edition). United States: Prentice Hall.
Jone, . (2014). Financial Accounting (2nd edition). New Jersey: Wiley Press.
Weygandt, J., Kimmel, P. & Kieso, D. (2011). Accounting Principles (10th edition). New Jersey: Wiley Press.
1) ;
2) ;
3) ;
4) ;
5) ; ;
6) ;
7) ;
8)
;
9) ;
10) ;
11) ;
12) ; .
13) ;
;
14) ;
15) .
16) ;
17) ;
18) ;
19) ;
20) ;
21) ;
22) .
23) ;
24) ;
25) ;
26) ;
27) .
28) ;
103

29) ,
;
30) ;
31) 1/1 ;
32) ;
33) ,
;
34) , .
35) ;
36) ;
37) ;
;
38) .
39) ;
40) ;
1
31/12/2012 . :
600.000 ( 250.000, 300.000, 50.000).

500.000 (/ 1 7/3/2012 . 80.000, / 2
10/3/2012 . , 200.000 / 3 20/4/2012 .
100.000)
500.000 (. 300.000, . 200.00)
. 300.000 (/ 1 25/1/2012 . 200.000, / 2
20/2/2012 . 100.000)
300.000.
980.000.
.
2
, .
.
-
- -
-
/ -

400.000
200.000
500.000
400.000
100.000
400.000
800.000
400.000
400.000
100.000
200.000
100.000
104
100.000
200.000
100.000
50.000
3
1/1/95 :
1.000.000
500.000
600.000
400.000
300.000
400.000
200.000
300.000
400.000
;
:
. 150.000
. 250.000 400.000 .
. 200.000 .
. 200.000 220.000 (
20.000 ).
. 100.000 50.000 ( ).
. 200.000 300.000 340.000 (
40.000 )
1/1/2002, , , 31/1/2002.
4
.
X
/
700.000
/
2.200.000
400.000
800.000
/
500.000
/
100.000
100.000
5
31/12/2013 , :
X
/
100.000
-
100.000
2.500.000
/
1.200.000
105
.
50.000
-
70.000

100.000
120.000
70.000

( ) .
6
:
75.000
120.000
50.000
50.000
10.000
80.000
130.000
100.000
50.000
.
7
.
.
900.000
.
X
1. /
500.000
800.000
/
;
600.000
.
1.
X
1. /
;
400.000
3. /
150.000
106
2. / /
100.000
800.000

2. /
X
1. /
;
2. /
200.000
300.000
.
1.
X
.
;
.
100.000
150.000
.
50.000
150.000
2.
X
.
;
50.000
.
50.000
100.000
3.
X
.
;
.
50.000
150.000
4.
X
C. Lapele
100.000
107
D. Vossen
150.000

5.
X
D. Smith
;
E. Branson
50.000
M Manson
100.000
108
150.000
, , . ,
, ,
( ). ,
, .

() .
7.1.

, ( ) . ,
, , (
, 2003).
:
7.1 .
, ,
, . 4308/2014 , (), , , ..
, ,
, .
,
, .
,

, .
,
, , ,
(
). ,
(Tinkelman, 2015).
109
7.2.
(jurnal) , ,
.
( & , 2011).
(Book of original entry),
.

, .

. ,
, , , .
(, 2006). =.. + ..
, , , , .
.
:
1. .
2. .
3. .
4. .
5. .
6.
.
:
/
.
1/5 1.000.000
1.000.000 ( . 1).
4/5 300.000 ( 100.000 200.000)
. (.543).
5/5 30.000 ( 1).
110

8/5 . ( 2).
/ .
1/5
4/5
1
2
3
4
1
2
1
5
1
1
5/5
6
1
8/5
5
2

.

do
.
/ . . No. 43

. 1

.

. . 2

1.000.000
1.000.000
2.000.000
300.000
100.000
200.000
150.000
150.000
150.000
30.000
30.000
30.000
150.000
150.000
150.000
2.480.000 2.480.000
4
, .
,
. , (,
2003). , 2, 3 4 () .
.

,

, ( & , 2011).
,
, =.
:
1. ,
, . , ,
,
.
2. (, 2006). ,
, .
,
111

, .
.
3. , , .
, ,
.
, , ..
7.3.
(Ledgers), ,
. (General Ledger) .
.
(.6)
, . ()
() .
(posting)
. , , ,
( & , 2012).
= .
/ . ( )
.. 25
/
. 50.00
/
-
01/01/14
05/01/14
10/01/14
12/01/14
5
9
14
. 543
.. 15
.. 12
500.000
50.000
550.000
1.200.000
500.000
1.700.000
, , ..
,

( ).
, (, 2003).
( ).
, , .

,
(Tinkelman, 2015).
112

(. 6).
()
01/01/14
05/01/14
10/01/14
. , , 10, . 210 29292929
31/12/13
. 543

500.000
.. 15

200.000

200.000
200.000
700.000
500.000
500.000
7.4.
,

. ,
(trial balance).
( ),
(Chadwick, 1996).
,
, . (
).
/ ..
1
2
3
4
5
6
7
8
12
14
20
30
38
40
50
51

2.000.000
2.000.000
1.500.000
300.000 1.200.000
700.000
400.000
300.000
500.000
300.000
200.000
500.000
250.000
250.000
3.000.000
3.000.000
200.000
850.000
650.000
300.000
600.000
300.000
5.700.000 5.700.000 3.950.000 3.950.000
&
5.700.000
3.950.000.
:
1 - 2013
/ ..
113

2 - 2013
/ ..
,
, ( ), ..
.. (, 2006).
. .
.
, , (Tinkelman, 2015).
7.4.1.
1. ,

.
2. ,
.
3. ,
( ).
7.4.2.
. , , (Chadwick, 1996):
1. .
2. , .
3.
.
4. ( 5.400, 4.500 ..).
5. .
6.

.
7. , .
8. , ,

(, 2003).
114
7.4.3.
,
, (Chadwick,
1996). :
1.
.
2. ( , ).
3. ,
(.. 10.000
10.000 ).
7.4.4.
:
1. ,
,
.
( , ..). ,
.

31/12.
. ,
. .
2.
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(.. ),
, ,
(..
).
3.
( , , ,
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4.
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7.5.
,

7.2:
115
7.2 .
.
:
1/5/2013 .
3.000.000 (/ 2.000.000, / .. 1.000.000).

1.000.000 ( 500.000, 200.000, / 300.00).
400.000 ( 250.000, 150.000).
( 200.000, 100.000).
700.000 ( 400.000, ... 300.000),
600.000 (. 300.000, . 300.00).
450.000 (/ 25 9/5/13 250.000, . / 28 . 15/7/13 200.000,
. ...).
2013 :
05/5/13
09/5/13
14/5/13
18/5/13
20/5/13
25/5/13
28/5/13
30/5/13
200.000 ( 150.000 50.000) 300.000 .

(.1).
. 250.000 (..1)
300.000 ( 200.000, 100.00)
. (. 24.)
200.000. . , (.. 2)
250.000 ( 150.000, 100.000) 350.000 .
200.000 2 . 100.000
& 60.000 10/7/2013 & 10/8/2013 , (. 2)
30.000 (.. 3)
. 100.000 10/7/03,
. .
10.000 (. 1243) 5.000 (. 2342)
116

:
1. .
2. , .
3. .
4. .
5. .
6. 31/5/2013.
:
1. , .
2. ,
. .
.
3.
.
.
.
/
.
/
..
1
1
2
2
1
2
3
1
1
2
2
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2
3
6
1
2
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.

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1415

-

.
.
. 250 1.000
. 100 1.500
.
E 20 10.000
.. 1 100.000
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.
1.
. . 10 .
. 16 .

3.000.000
2.000.000
1.000.000
1.000.000
500.000
200.000
300.000
400.000
250.000
150.000
300.000
200.000
100.000
400.000
300.000
5.400.000
4.350.000
600.000
300.000
300.000
450.000
117

/ 25 . 9/5/03
/ 28 . 15/7/03

250.000
200.000
5.400.000
" "
1/5/2013
.
.
1
2 .

.
.
1
.
1
2
IV.
1
3

3.000.000
1.000.000
4.000.000
400.000
.
1

.
. .
1
2

4.350.000
4.350.000
600.000
450.000
1.050.000
200.000
100.000
400.000
300.000
1.400.000
5.400.000
5.400.000
,
,
( 1)
. .
, ,
.
/ .
1/5
5/5
1
2
3
4
5
6
7
8
9
5
10
1
3
1
2
11
9/5
9
1
5

& .

.
/ . 1

. 9/5/13
118
3.000.000
1.000.000
400.000
300.000
400.000
300.000
4.350.000
600.000
450.000
150.000
150.000
300.000
200.000
150.000
50.000
100.000
250.000
250.000
250.000
14/5
1
2
8
1
6
18/5
8
1
5
20/5
5
12
1
2
3
1
2
11
13
25/5
14
1
5
28/5
8
2
12
1
30/5
14
2
3
5
. .

.
.
/ . 243

/ . 2

.
. . 10/7/13
. . 10/8/13

/

/ . 2

. 3

.
.
. . 10/7/13
/

.
/
1243
2342

300.000
200.000
100.000
150.000
150.000
150.000
200.000
200.000
200.000
200.000
160.000
100.000
60.000
250.000
150.000
100.000
100.000
10.000
30.000
30.000
30.000
100.000
100.000
100.000
100.000
15.000
10.000
5.000
15.000
6.955.000 6.955.000
, 9,
, .

( 9).
/ , , 6.955.000
, 30/5/2013 6.955.000.
X
X
/ ..2
1 3.000.000
14 . 3.000.000
1 1.000.000
14 . 1.000.000
.. 3.000.000
.. 1.000.000
119
..3
1 400.000
2 200.000
4 300.000
6 250.000
700.000
450.000
.. 250.000
. . 250.000
700.000
..4
1 300.000
14 . . 300.000
.. 300.000
...5
1 400.000
2 150.000
6 200.000
750.000
.. 255.000
..6
1 300.000
4 150.000
. 150.000
. . 150.000
300.000
..8
5 200.000
1 600.000
8 100.000
4 150.000
300.000
750.000
. . 450.000
.. 450.000
750.000
..9
3 250.000
1 450.000
. . 200.000
.. 200.000
450.000
..10
2 150.000
14 . . 150.000
. 150.000
..11
11 200.000
2 100.000
6 100.000
200.000
..12
6 160.000
8 1000.00
. 60.000
14 . . 60.000
160.000
..13
11 10.000
6 10.000
..14
7 30.000
10 45.000
9 15.000
45.000
.. 15
10 45.000
11 210.000
12 165.000
210.000
..13
13 165.000
12 165.000
..7
. . 4.515.000
3 250.000
5 200.000
7 30.000
9 15.000
495.000
. . 255.000
750.000
1 4.350.000
13 165.000
4.515.000
.. 4.515.000
120

.
150.000

..1 , 5543
X
..2, , 3245
2.000.000
1.000.000

..1
X
..2
500.000
200.000
..3 /
300.000

..1
X
..2
250.000
150.000
150.000
200.000
150.000
100.000
450.000
300.000
250.000
50.000
100.000
150.000

..1
X
..2 . . .
200.000
100.000

..1 .
200.000
/
25
28
.
10/4/13
20/4/13
300.000
150.000
..2 .
100.000

/ /
/
.
250.000
9/5/13
9/5/13
.
200.000
5/7/13
121
300.000

..1
X
..2
30.000
30.000
10.000
..3
5.000
/
1
2
5.000

/ /
/ .
., 5
100.000
10/7/13
., 5
60.000
10/8/13
.
20/5/13
20/5/13
10.000
31/5/13
/
1
2
3
4
5
6
7
8
9
10
11
12
13
14
1
2
3
4
5
6
7
8
9
10
11
12
13
14

3.000.000
3.000.000
1.000.000
1.000.000
700.000
450.000
250.000
300.000
300.000
750.000
495.000
255.000
300.000
150.000
150.000
4.350.000
4.350.000
300.000
750.000
450.000
250.000
450.000
200.000
150.000
150.000
200.000
200.000
160.000
100.000
60.000
10.000
10.000
45.000
45.000
6.955.000 6.955.000 5.210.000 5.210.000

& .

( ).
.
10 , , , (
, , ), , .
/
10
31/5
15
14
11
12
31/5
31/5
11
13
15
15

..
do
/

.
..
do

122
6.955.000
45.000
6.955.000
45.000
200.000
10.000
210.000
165.000
13
14
31/5
31/5
16

do
16
7

do
7
8
9
1
2
3
10
12
4
5
6
.
.
& .
165.000
165.000
165.000
4.515.000
450.000
200.000
3.000.000
1.000.000
250.000
150.000
60.000
300.000
255.000
150.000
12.705.000
12.705.000
,
,
.

( .. 14).
31/5/2013
/
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

3.000.000
3.000.000
1.000.000
1.000.000
700.000
450.000
250.000
300.000
300.000
750.000
495.000
255.000
300.000
150.000
150.000
4.515.000
4.515.000
300.000
750.000
450.000
250.000
450.000
200.000
150.000
150.000
200.000
200.000
160.000
100.000
60.000
10.000
10.000
45.000 45.000
45.000
210.000 210.000
165.000 165.000
7.540.000 7.540.000 5.165.000 5.165.000

& .
123
.

.
.
1.

1.
2. .
.
1.
2.
IV.
1.
3.

3/5/2013
3.000.000
1.000.000
4.000.000
250.000
.
1.

.
. . /
1.
2. .

4.515.000
4.515.000
450.000
200.000
650.000
150.000
60.000
200.000
100.000
255.000
150.000
1.165.000
5.165.000
5.165.000
7.6.
. , ( ) ,
. , , ,
.
(Accounting errors).

. , , ,
:
.
.
.
.
7.6.1.

( , .. ) ,
( , .. 10.000 100.000).
(, 2003):
1. . ,
.
2. .
.
124

3. .

.
.
4.
. ,
.
7.6.2.
,
,
.
:
1. .
.
2. , .

. .
3. , .

.
4. , , ( & , 2012).
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:
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.
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3. ,
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4.
.
,
.
7.6.4.
:
125

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7.7.
, , ,

(, 2006).
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) .
, , ( 10.000)
, .
H . 100.000 .
.

20/2
. 100.000
/ 100.000
100.000
100.000
:
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)
.
126
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.
500.000
. ...

:

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5.000
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127
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.
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:
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500.000
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1.200.000
128
7.7.2.
,
,
, , (Collis, 2015).
.
500.000
400.000
105.000
150.000
100.000
300.000
130.000
7.7.3.

, . ,
( ).
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, ,
.
31/12/2013 , 200.000 () 50.000. 2013, , :
200.000
, , 31/12/03
.

50.000
, 31/12/03
129
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200.000
50.000
50.000

, . & , . (2012). International Financial Reporting Standards. : . .
, . (2006). . : .
, . & , . (2011). . : . .
, . (2003). ( ). : .
Chadwick, L. (1996). The Essence of Financial Accounting (2nd edition). United States: Prentice Hall.
Collis, J. (2015). Financial Accounting. Basingstoke, United Kingdom: Palgrave Macmillan.
Tinkelman, D. (2015). Introductory Accounting: A measurement approach for managers. Oxford: Routledge.
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130
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. 1/1/2013 , 5.000
3.000 . (
) :
10/1/2013
15/1/2013
18/1/2013
20/1/2013
22/1/2013
25/1/2013
30/1/2013
1000 ( 500 500) . (.35).

.
150 , (. . . 2) 100 (. 4975).
,( 200 400 200 300), / 360 20/3/2013 . (.1).
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).
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05/9/03
10/9/03
12/9/03
15/9/03
18/9/03
20/9/03
25/9/03
29/9/03
30/9/03
1.000 800 (..1).

140 120 (. 543) .
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(. 18).
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2.700 2.800 , 20/11/03 20/12/03.
2.000 / (. 1)
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132
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11 ,
12
13
14
15
16
17-18
19 .
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.
135

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10
10.00
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.
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13
13.00
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38.00
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15.01
15.01.00
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8.000
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15.01
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78
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.
:
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11. 78.00.01 80.00.00
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.
16 (Intangible Assets) () ,
( ), (,
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.
:
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.
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2) , (Trademarks), (patent), .. / 16.01-16.05.
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16 (organizational cost)
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38.00
38.00.00
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. &
/
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5.000
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().
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(18.00 18.01 ).
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.
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.
,
.
: , 35.000 ,
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.
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18
18.00
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38
38.00
38.00.00
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35.000
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: 200
100.
140

:
18
18.11
18.11.01
18.11.02
38
38.00
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300
300
19 .
19 19,
29, 39, 42, 59, 69, 79, 89 99.

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21 .
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20.01.01
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20.01.03
.
()
()

()
()
()
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20.00
20.01
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20.99

20.01.00

20.01.01

( )
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( ) 500.000 . , , .
10%
18%.

10%

18%
(531.000/2= 265.500)
142
500.000
50.000
450.000
81.000
531.000

20
20.00
20.00.01
54
54.00
54.00.00
50
50.00
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38
38.00
38.00.00
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450.000
81.000
265.500
265.500
, 100.000 . 100.000 18%

18.000.
:
50
50.00
50.00.02
20
20.00
20.00.01
54
54.00
54.00.00
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100.000
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() , 56.02 ,
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.
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: 20/12/2013 , 200.000 18%.
:
20
20.00
20.00.01
54
54.00
54.00.00
56
56.02
56.02.00
3/3/2014
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/

.
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236.000
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50
50.00
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43) 80.00 .
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45) ;
46) ;
47) ;
48) ;
49) 89 ;
181
1
.
1. - 10.000.000, .
800.000.
2. 600.000, 108.000, 5/5 .
300.000 10/6 . 350.000. 20.000 ().
3. 1/5 50.000.
2 .
4. 800.000, 760.000 (40.000 ), .
5. 400.000 18% . . 108,
.
6. 600.000 18% . . 206,
408.000 320.000 10/4/2003. 30.000.
7. 3/3/2003.
5/10/2003 (, ..) 12.500.000.
8. ( )
500.000, 50.000, 1.200.000,
300.000.
9. 5/5/2003 . 150.000
. 15/6/2003 .
506 500.000, 18% 20.000
. . 2/3
. . .
10. 500.000 . , .
11. .
100.000.
12. 31/12/2003 500.000.000. 15.000.000 5.000.000.
150.000.000. 7.000.000.
800.000 .
2003.
2/3/2004 300.000 (
500.000).
13. 5/5/2003 1.800.000
2.500.000.
6 , 150.000 .
14. 1/3/2003 ,
15.000.000 5 .
250.000
. 15/12/2003
2003 1.200.000.
15. 22/12 500.000,
31/12.
10/1 .
182

2
:
1. 100.000 , .18.
2. 200.000 18%,
98.
3. 15.000 18% , . 1502.
4. 400.000 , . 15.05.
5. .. 6 60.000, . 330.
6. 50.000 18% 30.000 18%.
3
:
1.000.000 18% . , . 506.

.
, . 10%
, . 18.
. 15/3 200.000, . 25.
4
31/12/2003 ,
.
X
14. .
2.000.000
20.
1.000.000
33.
200.000
38.
300.000
53.
40.
30. .
500.000
3.000.000
500.000
54. -
300.000
55.
200.000
183

. ,
, . , . , .

.
.
9.1.
, :
) ,
) , ,
) ,
) , ,
) .
, , :
20 ,
21 ,
22 ,
23 ,
24 ,
25 ,
26 ,
28 .
, . 20 ,
(), ,
. , , .
,
. , ,
.
184
9.2. , .
, .
:
) 20.00 ,
( ).
) 20.01 . .
) 20.98 ,
. 20.98 ,
(20.00.03 , 20.01.03 ..).
) , () (
20.95).
) , (,
, .) .
, , , .
.
.
, , . 9.1 ,
20 .
9.1 .
20 , 70 , .
70 , ( ), .
70 :
) 70.00, 70.01 ..,
. ,
, .
) 70.95 ,
, .
185

) 70.98 ,
,
.
70.95 70.98 ,
, .
: 10/2 ( ) . 500.000
, . 501. . 18%.
38
38.00
38.00.00
30
30.00
30.00.03
70
70.01
54
54.00
54.00.01
31/12

-

18%
/ . 501 .
9.1 ( 1).
295.000
295.000
500.000
90.000
.
500.000, .
, . 10/3
25.000, .
38
38.00
38.00.00
70
70.98
70.98.00
54
54.00
54.00.01
30
30.00
30.00.03
31/12

-

18%

.
. 5% . . 53
9.2 ( 2).
265.500
25.000
4.500
295.000
. , ( ) / 70.01 .
70
70.01
70
70.98
70.98.00
31/12

/
9.3 ( 3).
25.000
25.000
20 ( ) 70 ( )
,
.
186

: 31/12 , :

20.
2.200.000
70.
5.000.000
.. 20
20.00
600.000
20.01
1.600.000
.. 70
X
70.00 .
1.500.000
70.01 .
1.900.000
70.02 .
1.600.000
/, /, / , / , /
. 31/12 /
400.000.
:
80
80.00
20
20.00
20.01
1.600.000
20
20.00
80
80.00
70
70.00
70.01
70.02
80
80.00
31/12

/
/ 600.000

..
do
/ ()

/
/ ..
do
/ 1.500.000
/ 1.900.000
/ 1.600.000

/
/ ..
9.4 ( 5).
1.200.000
1.200.000
400.000
400.000
5.000.000
5.000.000
, :
187
20.
2.200.000
400.000
70.
5.000.000
1.200.00
80.
1.200.000
5.000.000
400.000
5.000.000
.. 20
X
20.00
600.000
400.000
20.01
1.600.000
1.600.000
.. 70
X
70.00 .
1.500.000
1.500.000
70.01 .
1.900.000
1.900.000
70.02 .
1.600.000
1.600.000
, ,

.
(, 2010).
9.3.
, , (gross profit margin gross margin).

(, 2003). , .
9.2 .
188

, ,
. , ,
.
,
(, & , 2005).
, . .
9.3 , ( ), . ( ) , . (Gross profit) ,
(Net Income). .
9.3 .
, , :
. , , ,
(operating cycle) . ,
, , .
.
,
. , ,
( ). , 100
5.000,
5.000 100=500.000.
189

26.000.000, 26.000.000
500.000=25.500.000.
, , . , ,
, ..

.
9.4.
( ,
),
( ) .
9.4.1.
,
, , (, , & , 2004).
, 2, ,
, , ,
.
, ,

.
( ):
1/1 400.000. , 1.500.000.
, 900.000.
400.000
1.500.000
1.900.000
200.000
1.700.000
, ,
. ,
, , . ,
, / ,
.
9.4.2.
. , ,
.
,
, . , ,
. ,
( )
190

.
, , (, , & , 2004).
, ,
, , .

. , , .
, , ,
, . , ,
,
.
,
, , .
9.5.
, . , ,
. ,
.
, (, ,
.), .
( , .)
.
,
.
,
() ( ).

, .
.
,
,
, ,
, ( ), .
, , , , .
,
,
.
, .
9.6.
(, & , 2005):
1. (Weighted average).
2. FIFO (first infirst out) .
3. LIFO (last infirst out) .
191

4. (specific identification).
5. (average cost).
6. (Standard cost).
7. (basic stock).
.
1. (Weighted average)
()
9.4:
9.4 .
, .
2. FIFO (first infirst out)

, .
. , ( ) .
3. LIFO (last infirst out)
, .
. , , ( ) .
LIFO , , .
4. (specific identification)
, , .
.
5.

() 9.5:
9.5 .
( )
, . .
192

6.
, . ,
,

. ,
, . , .
7.
. ( ),
. .
,
.

2013
.
1/1
20/1
10/2
15/3
200 .
200 .
100
300 .
800
9 = 1.800
10 = 2.000
13 = 1.300
14= 4.200
9.300
15/1
28/1
12/2
25/3
100 .
200 .
150 .
200 .
650 .
1.
,
.
. +
. .+.
1800+7500
200+600
200 . 9 =
2000+1300+4200 =
31/3:
150 (800 650) 11,625 =
650 11,625 =
9300
800
=11,625
1800.
7500.
1744.
7556.
2. FIFO (first in first out)

/
=
200 9 =
1.800
200 10 =
2.000
28/1
10/2
100 13 =
1.300
12/2
15/3
300 14 =
4.200
1/1
15/1
20/1
25/3
100 9 =
900
200 10 =
100 13 =
50 9 =
2.000
1.300
450
200 14 =
2.800
193
=
200 9 =
100 9 =
100 9 =
200 10 =
100 9 =
100 9 =
100 13 =
50 9 =
50 9 =
300 14 =
50 9 =
100 14 =
1.800
900
900
2.000
900
900
1.300
450
450
4.200
450
1.400

FIFO,
15014=2100. FIFO 9300 2100=7200.
FIFO, . FIFO .
800 650=150
.
FIFO , , , , 150 . 14 (
300 ).
150 14=2100 9300 2100=7200.
3. LIFO (last in first out)
/
=
200 9 =
1.800
200 10 =
2.000
28/1
10/2
100 13 =
1.300
12/2
15/3
300 14 =
4.200
1/1
15/1
20/1
25/3
100 9 =
900
200 10 =
100 13 =
50 9 =
2.000
1.300
450
200 14 =
2.800
. =
200 9 =
100 9 =
100 9 =
200 10
100 9 =
100 9 =
100 13 =
50 9
50 9 =
300 14 =
50 9 =
100 14 =
1.800
900
900
2.000
900
900
1.300
450
450
4.200
450
1.400
LIFO, 100
14=1400 50 9=450. 1850. 9300 1850 = 7450. LIFO . .
150 9=1350 9300 1350=7950.
LIFO .
4.
. 150 200. 10 20/1/2003.
150 10=1500 9300 1500=7800.
5.
.
/
1/1
15/1
20/1
28/1
10/2
12/2
15/3
25/3
.
200 9 =
=
1.800
200 10 =
2.000
100 13 =
1.300
300 14 =
4.200
100 9 =
900
200 9,5 =
1.900
150 11,25 =
1.687,5
200 13,60 =
2.720,5
.
200 9 =
100 9 =
300 9,5 =
100 9,5 =
200 11,25 =
50 11,25 =
350 13,60 =
150 13,60 =
=
1.800
900
2.850
950
2.250
562,5
4.762,5
2.042
194
9.6 .
2042 9300 2042 =

7258.
, , ,
14. 11,63, FIFO 14,
LIFO 9 ( 9 14), 10
13,60.
:
) .
) , ( /).
.

1800

750
+
+

9.300
9.300
9.300
9.300
9.300
9.300
7.550
7.200
7.950
7.450
7.800
7.528
=
=
=
=
=
=
=
=
=

1.744
2.100
1.350
1.850
1.500
2.042
.
9300.

FIFO
LIFO
LIFO

9.7.
,
, .
, .
.
(, 2003).
) ;
) ;
) ; ;
) , ,
;
LIFO , , ,
, . FIFO

195

, ,
.
LIFO FIFO,
, , FIFO LIFO.
,
, .

, .
LIFO : 2/3
LIFO . 40% FIFO 40% . 10%
.
.
,
( 1735/99/1992).
. , .
,
, .
9.8.
:
1.
. ,
, .
2.

. , , ,
.. 10 , ,
.
3.
,
, .
.
4.
,
, , .
5.
,

,
.
196
9.9.
,
, .
:
1. .
2. .
, (, , & , 2004), ( ),
. , , . , , .
, 2012, 100.000,
.
, , .
.
( .
2012
:

+

40%

10.000
1.000
+5.000
6.000
700
10.000
1.000
+5.000
6.000
600
5.300
4.700
2.700
2.000
800
1.200
700
800
5.400
4.600
2.700
1.900
760
1140
600
760
100
100
100
100
40
60
100
40
, 2013.
100.000 . 700.000 600.000.
.
, ,
400.000.
, .
2013
:

+

10.000
700
+5.000
5.700
400
10.000
100
600
+5.000
5.600
400
5.300
4.700
2.700
2.000
197
5.200
4.800
2.700
2.100
100
100
100

40%

800
1.200
400
840
1260
400
40
60

. , ,
.

, ., , . & , . (2005). . : E
Publishing.
, ., , ., , . & , . (2004). . :
.
, . (2010). ( ). : .
, . (2003). ( ). : .
1) ;
2) ;
3) , ;
4) .
5) .
6) ;
7) .
8) ;
9) ;
10) ;
11) , ;
12) ;
13) ;
14) .
15) ;
16) ;
17) ;
18) LIFO FIFO ; FIFO LIFO;
19) ;
20)
;
21) , ;
22) ;
;
198

23) ;
24) ;
25) ,
;
26) ;
27) ;
28) ;
29) ;
30) ;
1
1/1 1000. 100.000.
20/1 200. 110, 20/3 300. 120 20/5 100. 150.
10/1 500., 10/3 400., 10/4 200. 30/5 100.

, FIFO LIFO.
) ,
) .
2
2013 :
1/10/13 200 . 20

25/10 300 . 21
28/11 200 . 24
22/12 400 . 23

10/10/13 100 .
10/11/13 200 .
10/12/13 300 .
31/12 23
, FIFO LIFO, .
3
31/12 : 500.000.,
7.000.000, 3.000.000, 300.000, 200.000, 300.000, 500.000. :
) ,
) .
4
. :
3.000.000, 8.000.000.
: 800.000,
2.200.000.
:
2.000.000 6.000.000.
31/12 6.000.000.
199
( ).
, .
5
2012. 100.000.000,
8.000.000, 45.000.000, 7.000.000 5.000.000,
15.000.000, 40%. 2012 2013,
2013 5.000.000, 2013.
200
10

,
. , , ,
. ,
. ,
.

, .
10.1.
, ()
.
, , , , (, 2003).
31/12, ,
.
( ) ( )
(Warren, Duchac, & Reeve, 2016).
,
(, 2008). , ,
(Adjusting Entries) :
) .
) (, , ..).
) , .
) .
) .
) ( ).
10.2.
,
, (, 2010).
, , ( ) .
( ).
201

: 31/12/2013
2013 200.000.
62
62.04
62.04.01
62.04.01.11
56
56.01
56.01.00
31/12/2013

-

-

200.000
200.000
, , ,
( )
. .
: 600.000 12 .
31/12/2013 600.000 200.000
400.000 . .
36
36.00
36.00.00
36.00.05.00
62
62.05
62.05.00
31/12/2013

400.000
400.000
10.3.
,
( ) ( &
, 2012).
, , (
) .
.
: 20/10-31/12
300.000, 150.000 .
, . :
36
36.01
36.01.05
36.01.05.01
75
75.00
75.00.01
202
150.000
150.000

, ,
,
, (, 2006).
: 500.000. , 100.000 .
:
75
75.02
75.02.01
56
56.00
56.00.03

-

/

100.000
100.000
10.4.
, , ,
, . (Collis, 2015).
.
( ): 31/12,
, 10.000, .
81
81.02
81.02.99
81.02.99.00
38
38.00
38.00.00
31/12

10.000
10.000
( ): 31/12
310.000, , ,
65
65.05
65.05.00
52
52.00

/
/
, / /

310.000
310.000
, ,
52, 50 , .
( ): 31/12 . . 50.000 60.000 .
203

30
30.00
30.00.00
30.00.01
76
76.03
76.03.04

. 50.000
. 60.000

/

110.000
110.000
( ): 31/12
220.000.
38
38.03
38.03.00
76
76.03
76.03.00
220.000
220.000
( ): ..,
200.000. 220.000.
64
64.11
64.11.00
34
34.00
34.00.00

..
..

20.000
20.000
10.5.
31/12 ,
(
& , 2011).
10.5.1.
(Depreciation)
,
. ,
, ,
(Tinkelman, 2015).
,
.
.
, . , ,
204

.. ,
.
(Estimated life of asset - useful life)
.
,
.
(depreciable value) ( ) ,
(.. ),
, .
(salvage value - residual value - scrap value),
, .
:
) .
) .
) , (, ).
) ,
.
10.5.2.

(Jone, 2014).
, .
,
. , , (.. 88/1973).
,
,
. ,
,
.
,
, .
, .
,
, ( , ) 1 () .
. .
,
.
, , .
205
10.5.3.
(, 2003). :
1. .
2. .
3. .
4. .
5. .
.
1. (Straight line depreciation)
, .
( )
.
: 1.000.000. 10% 10 ) 10 (0) , )
10 100.000.
) (0)
1 ( )
1.000.000 10% = 100.000 .
10 100.000.
10 100.000 = 1.000.000.
(0).
2 ( )
1.000.000/ 10 = 100.000
10 100.000 = 1.000.000.
) 100.000
1.000.000 - 100.000 = 900.000 .
:
1 ( )
900.000 10% = 90.000
10 90.000 = 900.000
10 100.000.
2 ( )
900.000/10 = 90.000
2.
,
.
,
, .
,
.
,
, ,
.
:
) (Declining - Balance Method)

( - ),
206

.
:
10.1 .
: 1.000.000 10 .
:
1/10 2 (1.000.000 0) = 200.000
:
1/10 2 (1.000.000 200.000) = 160.000
.

.
/
1
2
3
4
5
6
7
8
9
10

1.000.000
0
1.000.000
1.000.000
200.000
800.000
1.000.000
360.000
640.000
1.000.000
488.000
512.000
1.000.000
590.400
409.600
1.000.000
672.320
327.680
1.000.000
737.852
262.144
1.000.000
790.282
209.718
1.000.000
832.226
167.774
1.000.000
865.781
134.219
200.000
160.000
128.000
102.000
81.920
65.536
52.430
41.944
33.555
134.219

800.000
640.000
512.000
409.000
327.680
262.144
209.718
167.774
134.219
) (sum of the years digits method)

()
. ,
. .
. ,
.
.
10.2 .
: 1.000.000 5 200.000.
.
5 / [(5+4+3+2+1) 15] (1.000.000 - 200.000) = 266.667
:
4 / 15 (1.000.000 200.000) = 213.333
.
207
/
1
2
3
4
5
800.000
800.000
800.000
800.000
800.000
5/15
4/15
3/15
2/15
1/15
266.667
213.333
160.000
106.667
53.333
266.667
480.000
640.000
746.667
800.000

733.333
520.000
360.000
253.333
200.000
)
,
( ).
: 1.000.000 200.000.
1 20%, 2 19%, 3 18% .
.
:
(1.000.000 - 200.000) 20% = 160.000.

.
/
1
2
3
4
5
6
800.000
20 %
800.000
19 %
800.000
18 %
800.000
17 %
800.000
16 %
800.000
160.000
172.000
144.000
136.000
128.000
80.000
160.000
312.000
456.000
592.000
720.000
800.000

640.000
488.000
344.000
208.000
80.000
3. (accelerated depreciation)
,
. .
: 1.000.000 200.000 10%, 15%, 20%, 25%, 30%, .
.
:
(1.000.000 - 800.000) 10% = 80.000.
.
/
1
2
3
4
5
800.000
800.000
800.000
800.000
800.000
10 %
15 %
20 %
25 %
30 %
80.000
120.000
160.000
200.000
240.000
208
80.000
200.000
360.000
560.000
800.000

720.000
600.000
440.000
240.000

4. -
.
, () ( ). , .
)

,
, . , ,
.
:
10.3 .
: 5.000.000 20.000 . 4.000 .

:
(5.000.000 / 20.000) = 250
250 4.000 = 1.000.000 .
)
,
,
. :
10.4 .
: 20.000.000, 10.000.000
. 1.000.000.

20.000.000 / 10.000.000 = 2.000.000
2 1.000.000 = 2.000.000 .
5.
.
,
. , ( .), , .
: 10.000.000,
9.000.000, 1.000.000.
209

: 15.000.000 , , 20.000.000.

.
10.5.4.
1.
, . ,
(, 2008).
66
, ,
80.00 .
. ,
,

10.99, 11.99, 12.99, 13.99, 14.99 16.99 ( , , . .). ,
.
: 1/5 5.000.000 5/5. 10%.
.
)
12
12.00
12.00.00
54
54.00
54.00.03
38
38.00
38.00.00
1/5
/ - -
. 516
-
18%

5.000.000
900.000
5.900.000
.
8 . :
5.000.000 10% 8/12=5.000.000 8/12 = 333.333.
500.000. 8 ,
333.333. :
66
66.02
66.02.00
12
12.00
12.00.00
31/12

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: 5.000.000, 200.000
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:
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66
66.02
66.02.00
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12.99.00
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- &

- / - /
/
- / / /

2013
1.000.000
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12.00.00 .... ....
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12
12.99
12.99.00
12
12.00
12.00.00
10/6/2013
- / - / /
- / -
/ /

- / - /
/
. 18

5.000.000
5.000.000
12.99.00 , . 10.000.000 5.000.000, , 5.000.000 . 4.800.000

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81.02.02 - . / - . 5.000.000
81.03.02.
214

38
38.00
38.00.00
81
81.02
81.02.00
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12.00
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54
54.00
54.00.28
10/6/2013

- / /
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-

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5.664.000
200.000
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( ): 31/12 1.400.000.
68
68.00
68.00.00
44
44.00
44.00.00
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83
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12.00.00
12.99.00
14.00.00
14.99.00
20.00.00
20.00.01
30.00.00
30.00.01
33.90.00
36.00
36.01
38.00.00
38.03.00
40.07.00
44.00.00
50.00.00
50.00.00
52.00.00
54.00
55.00.00
55.02
56.01
56.00
60.00.00
60.03.00
60.04.02
62.03.00
62.04.01
62.05.00
62.07.02
65.05.00
65.06.00
66.02.00
66.04.00
68.00.00
70.00
75.00.01
75.02.01
76.03.00
81.02.99
81.03.99
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82.01.03
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. 30

.
.

.
.
.
. . /
()
...

-

,
/ .
/

.

216
10.000.000
2.000.000
3.500.000
500.000
600.000
36.000.000
1.400.000
1.300.000
3.500.000
400.000
150.000
800.000
3.400.000
10.000.000
1.400.000
800.000
500.000
500.000
100.000
500.000
200.000
200.000
100.000
1.500.000
400.000
200.000
150.000
1.200.000
500.000
100.000
200.000
150.000
1.000.000
250.000
1.400.000
50.000.000
600.000
400.000
300.000
50.000
100.000
250.000
200.000
68.400.000
68.400.000
10.8. -
2 ( ) 6
80.00 .
80
80.00
20
20.00
20.00.00
20.00.01
20
20.00
20.00.02
80
80.00
31/12

/

600.000
36.000.000
& .
do

/
.
36.500.000
36.500.000
500.000
500.000
6.
80
80.00
60.00.00
60.03.00
60.04.02
62.03.00
62.04.01
62.05.00
62.07.02
65.05.00
65.06.00
66.02.00
66.04.00
68.00.00
31/12

/

/ / /

-
& /
/
& /
/

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.
7.050.000
500.000
1.500.000
400.000
200.000
150.000
1.200.000
500.000
100.000
200.000
150.000
1.000.000
250.000
1.400.000
7
80.00 .
70.00
75.00.01
75.02.01
76.03.00
80
80.00

/

/
,
217
50.000.000
600.000
400.000
300.000
51.300.000

80.00 36.600.000 (
) 7.050.000 ( ). 43.650.000.
80.00 500.000 ( ) 51.800.000 ( ). 51.300.000. 8.150.000 .
10.9.
, ( ) .
) .
, .

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2
3
4
5
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62
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66
68
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1.950.000
350.000
1.250.000
1.400.000
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300.000
400.000
1.000.000
550.000
400.000
350.000
550.000
700.000
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1.550.000
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350.000
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, . 2.100.000, 60.00.00
218

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. ( - ..), , . ,
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80
80.00
80
80.01
80
80.02
80.02.00
80.02.01
80.02.02
80.02.06
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80.01
80
80.01
80
80.03
80.03.00
80.03.04
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/

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do

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. 1.550.000
800.000
. 350.000

do

/ 1.000.000
. 300.000
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8.150.000
8.150.000
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7.050.000
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1.300.000
80.03.00 / 1.000.000
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400.000 .
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80.00 8.150.000 13.900.000.
10.10.
)

- -
219
13.900.000
1.000.000
600.000
400.000
300.000
15.200.000
4.350.000
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800.000
350.000
8.150.000
50.000
250.000
100.000
200.000
8.150.000
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) ....
:
80
80.01
80.03
80.03.00
80.03.04
86
86.00
86.00.00
86.00.01
86.01
86.01.03
86
86.00
86.00.02
86.00.03
86.00.04
80
80.02
80.02.00
80.02.01
80.02.02
86
86.01
86.01.09
80
80.02
80.02.06
86
86.02
86.02.07
86.02.08
86.02.09
31/12

/ 13.900.000
/ / 1.300.000
/ 1.000.000
300.000

/ 14.900.000
/ / 13.900.000
/ 1.000.000
/ 300.000

/ 80.01, 80.03
/ 86.
do

/
. 4.350.000
1.550.000
800.000

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800.000
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do

80.02 86.
do

50.000
250.000
220
15.200.000
15.200.000
6.700.000
6.700.000
350.000
350.000
300.000

81
81.02
81.02.99
82
82.00
82.00.00
81
81.03
81.03.99
82
82.01
82.01.03
86
86.02
86.02.01
86.02.02
86
86.00
86.00.00
86.00.01
86.01
86.01.03
86.02
86.02.01
86.02.02
86
86.00
86.00.02
86.00.03
86.00.04
86.01
86.01.09
86.02
86.02.07
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200.000
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250.000
100.000
200.000
300.000
15.500.000
15.500.000
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8.150.000
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10.11.
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, (, 2008).
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31/12
/
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
12.00.00
12.99.00
14.00.00
14.99.00
20.00.?
30.00.00
30.00.01
33.90.00
36.00
36.01
38.00.00
38.03.00
40.07.00
44.00.00
50.00.00
50.00.01
52.00.00
54.00
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56.01.00

. 18

. 30

.
.

.
.
.
. . /
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-
10.000.000
2.000.000
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500.000
500.000
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1.300.000
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400.000
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800.000
3.400.000
18.150.000
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800.000
500.000
500.000
100.000
500.000
200.000
100.000
200.000
24.950.000
24.950.000
.
:
31/12
/
1
2
3
4
5
6
7
8
9
10
11
12
14
20
30
33
36
38
40
44
50
52

-.. . .

/ .
222
8.000.000
3.000.000
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550.000
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18.150.000
1.400.000
1.300.000
500.000

54 -
55
56
12
13
14
22.450.000
100.000
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300.000
22.450.000
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(
), .
31/12/2013
.
.
12 /-./
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14 . E.
14.99 /
.
.
20
.
30
33
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38.03
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36.01

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54 .
55 .
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500.000
100.000
700.000
100.000
200.000
800.000
3.400.000
400.000
150.000
22.450.000
22.450.000
31 2013 (1 - 31 2013)

()

()
1.
4.350.000
2. -
1.550.000
3.
800.000

1. /
600.000
2.
400.000

1.
100.000
2.
200.000
223
50.000.000
36.100.000
13.900.000
6.700.000
7.200.000
1.000.000
300.000
(350.000)
8.150.000
300.000

1. /
2.

50.000
250.000
300.000
8.150.0000
,
( ).
89
89.01
89.01.12
89.01.14
89.01.20
89.01.30
89.01.33
89.01.36
89.01.38
12
14
20
30
33
36
38
12
12.99
14
14.99
40
44
50
52
54
55
56
89
89.01
89.01.12
89.01.14
89.01.40
89.01.44
89.01.50
89.01.52
89.01.54
89.01.55
89.01.56
31/12

/ / /

. / . / /

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/ / /
/ / /
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224
24.950.000
10.000.000
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, . (2008). (3 ). : .
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, . & , . (2012). International Financial Reporting Standards. : . .
, . (2006). . : .
, . & , . (2011). . : . .
, . (2013). ,
. : .
, . (2010). ( ). : .
, . (2003). ( ). : .
Collis, J. (2015). Financial Accounting. Basingstoke, United Kingdom: Palgrave Macmillan.
Jone, . (2014). Financial Accounting (2nd edition). New Jersey: Wiley.
Warren, C. S., Duchac, J. & Reeve, J. M. (2016). Corporate Financial Accounting (14th edition). United
States: South-Western College Pub.
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4
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300.000.
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5
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6
:
31/12/2013
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13.99.01
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227
5.000.000
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53
55
56.01
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10.000.000
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200.000
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1.000.000
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150.000
18.050.000
232
18.050.000

2013, :
150.000, . , . . 52.
. 1.000.000 . 32.
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430.000 10/3/2013.
-
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100.000, 14.
300.000.
, 430.000 , . .
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800.000 .

.
05/1
10/1
12/2
19/2
10/3
20/3
31/3
10/4
800.000
10/4
20/5
20/6
12/7
21/7
2/8
15/9
20/10
25/11
2/12
20/12
22/12
23/12
1.
2.
3.
5.
6.
7.
8.
127.200
4.800
9.520
141.520
658.480
223.800
4.800
228.600
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. 200.0000 .. 32.
. . 500.000 ( ).
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700.000 . 39 .
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500.000.
135.000, / : . 100.000,
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. 1.600.000 . 34. 18%. 1.400.000 .
/ . 100.000.
. 300.0000 . 42.
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/ 500.000
80.000.
31/12/2013 :
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200.000.
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233
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13
14
20
30
33
36
38
89
89.00
89.00.13
89.00.14
89.00.20
89.00.30
89.00.33
89.00.36
89.00.38
89
89.00
89.00.40
89.00.50
89.00.52
89.00.54
89.00.55
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40
50
52
54
55
56
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/ . .
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/
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234
8.000.000
3.000.000
1.500.000
1.700.000
500.000
550.000
2.800.000
18.050.000
18.050.000
15.250.000
1.300.000
500.000
300.000
500.000
200.000

1/1/13 31/12/13
:
38
38.00
36
36.01
36.01.05
38
38.00
31
31.00
31.00.00
70
70.00
76
76.02
54
54.00
56
56.01
56.01.04
62
62.04
62.04.01
38
38.00
33
33.00
38
38.00
38
38.00
31
31.00
31.00.00
20
20.01
54
54.00
38
38.03
50
50.00
50.00.00
60
60.00
60.00.00
60.03
60.03.00
60.03.04
5/1

/

10/1

10/1 .

.

12/2
/

19/2

10/3

10/3 .
20/3

.
31/3

800.000

/ /
228.600
223.800
4.800
235
36.100.000
150.000
36.100.000
150.000
780.000
430.000
1.000.000
30.000
180.000
200.000
200.000
400.000
300.000
300.000
430.000
430.000
1.200.000
216.000
800.000
616.000
3.906.000
1.028.600

33
33.00
53
53.00
54
54.03
54.03.00
54.03.02
55
55.00
53
53.00
38
38.00
38
38.00
70
70.98
70
70.00
54
54.00
50
50.00
50.00.00
20
20.02
54
54.00
38
38.00
33
33.90
33.90.00
55
55.00
38
38.00
62
62.05
62.05.00
36
36.00
36.00.05
38
38.00
62
62.04
62.04.01
38
38.00
54

-
9.520
. + .. 9.600

31/3

10/4

20/5

20/6

12/7

21/7

2/8

15/9

236
300.000
358.480
19.120
351.000
358.480
358.480
1.593.000
150.000
1.500.000
243.000
236.000
200.000
36.000
500.000
500.000
500.000
500.000
700.000
400.000
300.000
600.000
600.000
500.000

54.00
38
38.00
62
62.98
62.98.00
63
63.04
54
54.00
38
38.00
30
30.00
30.00.01
38
38.00
70
70.00
54
54.00
70
70.95
54
54.00
30
30.00
30.00.01
50
50.00
50.00.00
38
38.00
38
38.00
30
30.00
30.00.01
30.00.02
52
52.00
65
65.05
38
38.00
20/10

( . )
-
-
-

25/11

-

2/12

-

.
20/12
22/12

. 500.000
. 700.000
23/12
/ /

. / /

500.000
100.000
17.000
18.000
135.000
488.000
1.400.000
1.600.000
288.000
100.000
18.000
118.000
300.000
300.000
1.200.000
1.200.000
500.000
80.000
580.000
50.393.080
50.393.080
.
, ( ).
237

..

, .

.
36
36.00
36.00.05
62
62.05
62.05.00
62
62.04
62.04.01
56
56.01
56.01.04
65
65.06
50
50.00
50.00.00
38
38.03
76
76.03
76.03.00
81
81.02
38
38.00
66
66.03
13
13.99
13.99.01
66
66.04
14
14.99
14.99.00
14.99.03
20
31/12

31/12

/

31/12

/ /

.
31/12

31/12

.
31/12

/
31/12

300.000
/ 50.000
31/12
238
50.393.080
200.000
50.393.080
200.000
400.000
400.000
100.000
100.000
50.000
50.000
20.000
20.000
500.000
500.000
350.000
350.000
200.000

20.02
20
20.01
70
70.00
70
70.95
70.98

31/12

100.000
150.000

200.000
250.000
250.000
52.463.080
52.463.080
.
(...) .
, 80.000 .
80
80.00
20
20.00
20.01
60
60.00
60.00.00
60.03.00
60.03.00
60.03.04
62
62.04
62.04.01
62.05
62.05.00
62.98
62.98.00
63
63.04
65
65.05
65.06
66
66.03
66.04
20
20.03
70
70.00
76
76.02

31/12

/
1.500.000
1.000.000

800.000
. . . . 228.600
.. .. 223.800
/ . 4.800

1.200.000

500.000

100.000
.
-
-

. / .
/ 80.000
/ 100.000

500.000
/
350.000
31/12

. - . . 30.000
239
52.463.080
52.463.080
6.375.600
2.500.000
1.028.600
1.800.000
17.000
180.000
850.000
1.700.000
3.850.000
80.000

76.03
80
80.00
80
80.01
80
80.00
50.000

.
31/12

.

5.630.000
745.600
745.600
65.214.280
65.214.280
,
745.600. ,
6 ().
, , ,
.

/ ..
1
2
3
4
5
60
62
63
65
66
&

&
1.028.600
1.800.000
17.000
180.000
850.000
3.875.600
. /
&
720.020
308.580
1.260.000
540.000
11.900
510.000
180.000
595.000
255.000
2.586.920
1.108.680
180.000
60, 61, 63, 65 , -

70%, 0% 30% .
:
80
80.02
80.02.00
80.02.02
80.02.06
80
80.01
80
80.01
80
80.03
80.03.04
80
80.01
86
86.00

2.586..920
1.108.680
180.000

31/12

31/12

65.214.280
3.875.600
65.214.280
3.875.600
80.000
80.000
3.050.000
3.050.000
72.219.880
72.219.880
3.050.000 .
.
240
86
86.00
86.00.02
86.00.04
86.01
86.01.09
80
80.02
80.02.00
80.02.02
80.02.06
80
80.03
80.03.04
86
86.01
86.01.03
86
86.02
86.02.08
81
81.02
86
86.00
86.00.00
86.01
86.01.03
86.99
86
86.00
86.00.02
86.00.04
86.01
86.01.09
86.02
86.02.08
88
88.01
86
86.99
40
40.07
88
88.01

3.695.600
. . 2.586.920
. . 1.108.680
/ / 180.000

2.586.920
1.108.680
180.000
31/12

31/12

31/12

3.050.000

80.000

765.600

3.695.600

/ 180.000

/ 20.000

31/12

31/12
72.219.880
3.875.600
72.219.880
3.875.600
80.000
80.000
20.000
20.000
3.895.600
3.895.600
765.600
765.600
765.600
765.600
241

89
89.01
89.01.13
89.01.14
89.01.20
89.01.30
89.01.36
89.01.38
13
14
20
30
36
38
13
13.99
14
14.99
40
50
54
55
56
89
89.01
89.01.13
89.01.14
89.01.40
89.01.50
89.01.54
89.01.55
89.01.56
/

31/12

20.379.520
10.000.000
3.500.000
1.700.000
870.000
200.000
4.109.520
2.500.000
850.000
14.484.400
1.480.000
314.120
351.000
400.000
20.379.520
.
. .

.

. .

. .

-
-

242
1.500.000
1.000.000
2.500.000
1.700.000
800.000
4.100.000
150.000
100.000
3.850.000
800.000
3.050.000
3.050.000
80.000
3.130.000
2.586.920
1.108.680
180.000
745.600

/ ()
20.000
765.600
. .
X

.
150.000

13.
X
14.
8.000.000
500.000
3.000.000
350.000
. 7.500.000
. 2.650.000
8.000.000
500.000
3.000.000
350.000
20.
1.500.000
200.000
1.200.000
200.000
200.000
2.500.000
1.700.000
. 1.700.000
33.
500.000
300.000
300.000
500.000
118.000
1.200.000
. 870.000
38.
2.800.000
150.000
780.000
430.000
1.593.000
500.000
1.400.000
1.200.000
50.000
400.000
300.000
800.000
358.480
500.000
300.000
600.000
500.000
135.000
300.000
580.000
20.000
. 4.109.000
36. / /
550.000
150.000
200.000
400.000
. 200.000
40.
765.600
. 14.484.400
1.700.000
488.000
15.250.000
54.
216.000
300.000
500.000
180.000
18.000
19.120
18.000
243.000
. 314.120
36.000
288.000
243
31.
430.000
50.
236.000
300.000
. 1.480.000
430.000
1.300.000
616.000
100.000
52. . . .
500.000
500.000
53.
358.480
56. /
200.000
200.000
. 400.000
400.000
60.
1.028.600
1.028.600
65.
80.000
100.000
55.
500.000
500.000
. 351.000
351.000
62.
200.000
700.000
600.000
100.000
400.000
200.000
1.800.000
63. -
17.000
17.000
70.
150.000
1.000.000
100.000
1.500.000
250.000
1.600.000
3.850.000
250.000
81 /
20.000
20.000
180.000
76.
80.000
80.000
358.480
30.000
50.000
30.000
50.000
20.000
20.000
66.
500.000
850.000
350.000
80.
6.375.600
5.630.000
745.600
745.600
3.875.600
3.875.600
80.000
80.000
3.050.000
3.875.600
80.000
86.
3.050.000
80.000
3.875.600
3.895.600
20.000
765.600
3.895.000
88.
765.600
765.600
.
..
1/1.
X
13.01
X
13.99 /
10.000.000
10.000.000
2.500.000
2.000.000
500.000
..
X
14.00
3.000.000
X 14.03 . &
500.000
500.000
3.000.000
244
..
20.00
X
1.500.000
1.500.000
1.700000
1.700.000
X
14.99 &
850.000
500.000
350.000
20.02
200.000
20.01
1.200.000
200.000
1.000.000
200.000
..
30.00
1.700.000
118.000
488.000
1.200.000
..
33.90 / . /
X
33.00 /
500.000
500.000
300.000
300.000
38.00
1.800.000
150.000
780.000
430.000
1.593.000
500.000
1.400.000
1.200.000
..
X
38.03
400.000
1.000.000
300.000
50.000
358.400
500.000
300.000
600.000
500.000
135.000
300.000
580.000
20.000
3.589.520
800.000
250.000
..
36.00
X
36.01 .
400.000
400.000
150.000
150.000
200.000
200.000
..
40.07 .
765.600
15.250.000
14.484.400
..
50.00
236.000
1.300.000
300.000
616.000
1.480.000
100.000
245

.. . /
52.00 .
500.000
500.000
54.00 ...
216.000
500.000
18.000
18.000
295.000
..
55.00 ...
500.000
500.000
351.000
351.000
..
56.01
200.000
200.000
400.000
..
31.00 /
430.000
430.000
..
70.00 / .
X
70.98
250.000
1.000.000
150.000
150.000
3.850.000
1.500.000
1.600.000
X
.. -
X
54.03 -
300.000
19.120
19.120
180.000
243.000
36.000
288.000
70.95
100.000 100.000
..
76.02
X
76.03
30.000
30.000
50.000
50.000
62.04
200.000
600.000
400.000
X
..
X
1.200.000
62.05
700.000
62.98
100.000
100.000
246
200.000
500.000
..
60.00 .
X
60.03
800.000
800.000
228.600
228.600
..
53.00 / /
358.480
358.480
..
63.04 -
17.000
17.000
..
X 65.05 / /
X 65.06 / -
.
/
80.000
80.000
100.000
100.000
..
81.02
20.000
20.000
..
66.03 . .
X
66.04 . & . /
500.000
500.000
350.000
350.000
..
80.00
X
80.01
6.375.600
5.630.000
745.600
3.875.600
745.600
80.000
3.050.000
80.02 / . -
3.875.600
3.875.600
X 80.03 / . -
80.000
80.000
..
86.00
X
86.01 /
3.695.600 3.050.000
180.000 80.000
3.050.000 645.600
80.000 180.000
3.695.600
86.02 &
20.000
20.000
86.99
765.600
765.600

1/1.
247

.. 13.01 13.99 / /
13.01.00 5633
X
13.01.01 4732
7.000.000
7.000.000
3.000.000
3.000.000
13.99.01 / / .
2.500.000
2.000.000
500.000
.. 14.00 & 14.99

14.00.00
X
14.00.01
1.000.000
1.000.000
1.000.000
14.00.02
1.000.000
14.99.00 /
750.000
X 14.99.03 / / / /
100.000
50.000
50.000
450.000
300.000
30.00.01 .
700.000
488.000
1.000.000
.. 30.00
X
30.00.02 .
118.000
1.000.000
500.000
570.000
700.000
300.000
.. 33.90
X 33.90.00 . . .
500.000
500.000
.. 36.01
36.01.05 . .
150.000
150.000
.. 36.00
36.00.05 .
400.000
400.000
200.000
200.000
.. 50.00
50.00.00 .
X
50.00.01 .
236.000
1.000.000
300.000
300.000
616.000
1.180.000
100.000
.. 56.01
56.01.04
200.000
200.000
400.000
248
300.000
.. 60.00
60.00.00
800.000
800.000
4.800
765.600
.. 54.03 -
54.03.00 . . . ...
X
54.03.02 / ..
9.520
9.520
9.600
.. 62.04
62.04.01
200.000
1.200.000
600.000
400.000
.. 60.03 .
60.03.00 . .
X
60.03.04 /
223.800`
223.800
4.800
20.000
3.895.000
.. 31.00
31.00.00 . 10/3 .
430.000
430.000
9.600
.. 62.05
62.05.00
700.000
200.000
500.000
.. 62.98
62.98.00 / ..
100.000
100.000
..
80.02.00 .
X
80.02.02
2.586.920
2.586.920
1.108.680
1.108.680
80.02.06 .
180.000
180.000
..
X 80.03.04 .
80.000
80.000
249

.. 86.00
86.00.00 . /
X
86.00.02 .
3.050.000
80.000
765.600
765.600
3.875.600
3.895.600
20.000
765.600
3.895.000
86.00.04 .
1.108.680
1.108.680
.. 86.01
86.01.09
X 86.01.03
180.000
180.000
80.000
80.000
.. 86.02
86.02.08 .
20.000
20.000
31-12-2013

K..
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
13
14
20
30
31
33
36
38
40
50
52
53
54
55
56
60
62
63
65
70
76

& .

/ /

, . ./

/ /

-

8.000.000
8.000.000
3.000.000
3.000.000
2.700.000
2.000.000
2.500.000
2.188.000
1.318.000
870.000
430.000
430.000
800.000
800.000
550.000
550.000
8.853.000
4.773.480
4.079.000
15.250.000
15.250.000
536.000
1.916.000
1.380.000
500.000
500.000
358.480
358.480
752.000
1.066.120
314.120
500.000
851.000
351.000
200.000
200.000
1.028.000
1.028.000
1.600.000
1.600.000
17.000
17.000
80.000
80.000
250.000
4.100.000
3.850.000
30.000
30.000
32.343.080
32.343.080
21.175.120
21.175.120

:

A..
K..
13.01
13.99

.
.
10.000.000
2.000.000
10.000.000
2.000.000
250
10.000.000
2.000.000
10.000.000
2.000.000

..
K..
14.00
14.03
14.99
/ . .

3.000.000
500.000
500.000
3.500.000
500.000
3.000.000
500.000
500.000
3.500.000
500.000
..
K..
20.00
20.01
20.02
1.500.000
1.200.000
200.000
2.700.000
200.000
1.500.000
1.200.000
200.000
2.700.000
200.000
..
K..
30.00
2.188.000
1.318.000
2.188.000
1.318.000
870.000
870.000
..
K..
31.00
430.000
430.000
430.000
430.000
..
K..
33.00
33.90

. .
300.000
300.000
500.000
500.000
800.000
800.000
..
K..
38.00
38.03
7.853.000
3.973.480
1.000.000
800.000
8.853.000
4.773.480
3.879.520
200.000
4.079.520
..
K..
36.00
36.01
400.000
400.000
150.000
150.000
550.000
550.000
..
K..
40.07

. .
15.250.000
15.250.000
251
15.250.000
15.250.000

..
K..
50.00
536.000
1.916.000
536.000
1.916.000
1.380.000
1.380.000
..
K..
52.00

/ .
500.000
500.000
500.000
500.000
.. -
K..
54.01
54.03
-- .
752.000
1.047.000
19.120
752.000
1.066.120
295.000
19.120
314.120
..
K..
55.00

I.K..
500.000
851.000
500.000
851.000
351.000
351.000
..
K..
56.01
200.000
200.000
200.000
200.000
..
K..
70.00
70.95
70.98
4.100.000
150.000
100.000
250.000
4.100.000
4.100.000
150.000
100.000
250.000
4.100.000
..
K..
76.02

. . .
30.000
30.000
30.000
30.000
..
K..
62.04
62.05
62.98
800.000
700.000
100.000
1.600.000
252
800.000
700.000
100.000
1.600.000

..
K..
60.00
60.03
800.000
228.600
1.028.600

.
.
800.000
228.600
1.028.600
..
K..
53.00
358.480
358.480
358.480
358.480

. .
..
K..
63.09
17.000
17.000
17.000
17.000
..
K..
65.05

... .
80.000
80.000
80.000
80.000
..
K..
13.01.00
13.01.01
13.99.01

5633
4732
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7.000.000
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..
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14.99.00
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/
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1.000.000
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450.000
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.
.
1.188.000
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.
.
536.000
1.616.000
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.
430.000
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223.800
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..
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... ..
. ..
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..
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.
31/12/2013
K..
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
13
14
20
30
31
33
36
38
40
50
52
53
54
55
56
60
62
63
65
66
70
76
81

8.000.000
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1.028.600
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36 / /
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38
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40
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.
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55 .
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, . (2008). (3 ). : .
, . (2013). ,
. : .
, . (2015). - () & . : .
, . (2010). ( ). : .
, . (2003). ( ). : .
Jone, . (2014). Financial Accounting (2nd edition). New Jersey: Wiley Press.
Warren, C. S., Duchac, J. & Reeve, J. M. (2016). Corporate Financial Accounting (14th edition). United
States: SouthWestern College Pub.
256
1) .
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76

81
()
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30.000.000
25.000.000
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10.000.000
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257

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:
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.
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2002 International Accounting
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.
1 .
International Financial Reporting Interpretations Committee (IFRIC),
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8
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11
12
16
17
18
19
20
21
23
24
26
27
28
29
31
32
33
34
36
37
38
39
40
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13.1
273

1
(Presentation of Financial Statements IAS 1)
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Financial Reporting in Hyperinflationary Economies IAS 29
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Interests in Joint Ventures IAS 31
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Financial Instruments: Presentation IAS 32
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33
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Provisions, Contingent Liabilities and Contingent Assets IAS 37
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, ,
, , .
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, .
, , , ,
.
37 ,
, , :
, ( 39),
( 11)
( 12),
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(.... 4).

.
38
Intangible Assets IAS 38
38
, . 38, , , (, 2005).
, , , , , ..
39 Financial Instruments Recognition and Measurements IAS 39
39
.
,
.
,
. . ,
283

, ,
.
.
7 .
40
Investment Property IAS 40
40
. (, )
,
.
, ,
.
, . ,
,
,
.
40 17 :
,
( 18),

,

,
,
.
40 :
( 41),
.
41
Agriculture IAS 41
41 , .
, :
,
,
34-55
41 :
( 16 40),
( 38).
284
13.5.

,
1
2
3
4
5
6
7
8
9

:

13.2
... 1
First time adoption of International Financial Reporting Standards (I.F.R.S. 1)
1 ,

, , :
,
,
.
,
, , 31 2010,
, , 2009, 1
2009. 1
.
2
Share Based Payment I.F.R.S. 2
(,
) ()
.
2 , , , . ,
, :
, .
,
, .
, , .

.
285

3
Business Combinations I.F.R.S. 3
.
3
, . (,
2009). , , . ,
,
, .
, .
4
Insurance Contracts I.F.R.S. 4
, , , .
4 ,
(IASB.) .
,
,
.
5
Non current Assets Held for Sale and Discontinued Operations I.F.R.S. 5
5 .
,
, ,
.
,
,

.
6
Exploration for and Evaluation of Mineral Resources I.F.R.S. 6
6 ,
.
,

. , , ( 16)
( 38) .
286

, , , ,
.
: 7
Financial Instruments: Disclosures I.F.R.S. 7
7 : , , :

,

,
(,
2015).
,
, 32 : 39 : .
7
:
, 27 , 28
31 . , , ,
39, 27, 28 31
. 27, 28 31, 7. ,
7 ,
32.
19 .
( 3).
.
4 . , 7 , 39
.
,
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7 5-7 39.
.

39.
39 ( )
7.
,
39.
7 ,
,
287

,
.
8
Operating Segments I.F.R.S. 8
8 ,

(, 2015).
:
1) :
(
).

.
2) :
(

.
, 8,
,
. ,
, ,
.
9
Financial Instruments I.F.R.S. 9
9 , , .
288

, . (2008). (3 ). : .
, A. (2003). IAS. : .
, ., , . & , . (2014). . : .
, . (2015). /-. : .
, . (2009). -, , , &. : E
.
, . (2005). . : .
, . (2003). ( ). : .
1) 1 ;
2) .
3) ;
4) ;
5) ;
6) International Accounting Standards
Board (IASB.);
7) ;
8) ;
9) 2 ;
10) 34 ;
289
14

-
. ,
. , ,
, , , . ,
, , ,
, .
.

, , ,
.
14.1.

, .
, , , .
,

. , (Weygandt, Kimmel & Kieso, 2015).
, , ,
,
. , , .
, ,
( , , , ..). , ,
.

, ,
,
. ,
, ,
. ,
,
290

. , , ,
. ,
.
,
, .
, ,
, , (
, 2003).

, (Tinkelman, 2015). :
1. : , .
, . , , , ,
. , .
,
.
2. :
.
3. :
. .
4. :
. .
5. :
, .
14.2.
, ,
. , ,
.

, ( ) :
.

:
) ,
) ,
) , (, 2008).
291

()
(). :
= +
.
, .
, .
, . 31/12
30/6, , ,
,
.
.
, (
), , , , .

, , , , ,
.
(, - )
( 6) ( 7),
( ). ,
(, 2003).
31/12 30/6 ,
, .
,
. .
.
(footnotes) (, 2008).

.
, .
. :
1. :
, , , ..
2. , .
3. , , . :
, ,
, ..
292

.
,
. , , , .
14.3.
, , , .
,
, , , .

.

(, & ,
2010).
(Gibson, 1995).
(turning points) ,
,
.
.
, , ,
, , .
,
14.3.1. (Ratio analysis)

(, 2010).
( ) :
1. (Liquidity ratios).
. .
2. (borrowing capacity leverage ratios),
(long tern debtpaying obility).
3. (Profitability ratios).
. .
4. (analysis for the investor).
.
5. (cash flowratios).
, .
. ,
293

. .
, (Gibson, 1995).
, , ,
. , ,
,
.
,
(, 2010). , (, ..), ,
, .
.
,
( ).
, , , .
14.3.2. -
(Common size analysis - vertical and Horizontal) ( & , 2014). , 400.000
10.000.000, 4% . .
. 2.500.000
250.000, ;
.
25.000.000 2.500.000:
14.1 .
14.2 .

(Gibson, 1995).
,
. :
100.000 500.000
400.000,
.
, (Gibson, 1995), .. 100.000.000 ,
, 1.000.000, 1%
294

. 5.000.000, 5%
...
- . .. 2013 400.000.000 2014 600.000.000,
2014 50% 2013.
31
2014

10.000.000

6.500.000

3.500.000

3.000.000

500.000
.
150.000

350.000
(Vertical common size)

.

(Horizontal common size)
2013
9.500.000
6.080.000
3.420.000
2.660.000
760.000
228.000
532.000
2012
9.100.000
5.642.000
3.458.000
2.365.000
1.093.000
327.900
765.100
2014
100,0%
65,0%
35,0%
30,0%
5,0%
1,5%
3,5%
2013
100,0%
64,0%
36,0%
28,0%
8,0%
2,4%
5,6%
2012
100,0%
62,0%
38,0%
26,0%
12,0%
3,6%
8,4%
2014
109,9
115,2
101,2
126,8
45,7
45,7
45,7
2013
104,4
107,8
98,9
112,5
69,5
69,5
69,5
2012
100,0%
100,0%
100,0%
100,0%
100,0%
100,0%
100,0%
14.3.3. (Comparisons)
, (Gibson, 1995). .. , 1.000 ; . 1.000
, 1.000 .
. .. 60% , , .

.
, :
. (Trend Analysis)
H , (Gibson, 1995).
, ,
.
.
295

. (Industry
averages and comparison with competitors)
,

, (, 2010).
,
, ,
.. Virgin
, , , .
, ,
.
,
. :
.
, . ,
. : FIFO, , LIFO,
,
.
, . , , .
.
.
, ,
, .
,
.

. ,

, .
. ,
,
.
14.4.
,
(, 2003). , . .
.
296

. ,
.
14.5.
, , (Tinkelman, 2015).
(merchandising retail, wholesale) (
) .
, . ,
, (, ) . , ,
.
,

. ( ) .
(, ,
) , .
, .
(, ..)
.

. (, ,
..) . ,
.
.
14.6.

.
, , (Gibson, 1995).
,
. ,
:
Standard and Poors Reports
Standard and Poors Register of Corporations Directors and Executives.
Standard and Poors Analysts Handbook
Standard and Poors Corporation Records
mericas Corporate Families. The Billion Dollar Directory.
Standard Industrial Classification Manual (SIC)
Thomas Rigister of American Manufacturers and Thomas Register
Moodys Investors Service
Securities Owners Stock Guide
Wall Street Transcript
Predicasts F and S Index
Reference Book of Corporate Manangements
Compact Disclosure
297
14.7.

,
.

(Weygandt, Kimmel, & Kieso, 2015). ,
.
1. (management).
,
, ( - , 2003). ,
. , . ,
,
. , . , , ,
.

. , , . , ( )
. , -
. ,
, , .
,
, .
2. ( ..) (investing public)
,
.
.
,
-
, .
3. (Credit grantors)
,
.
, . , ,
, .
4. (Suppliers)
,
, ( - ,
2003). , 20%
(mark up), ,
5 .
, (, ..).
298

( )
( 1 ), . ( ) , , . , ( ) , . , 30 ,
, ,
.
, , ..
, , ,
,
- . . (
), ( - , 2003).
5.

. :
1) (unions f employees).

, ..
2) (Goverment).
, , .
, , .
14.8. (Ratios)
.
, (Gibson, 1995). , , ,
.
( )
( ,
..) (, 2010).
.

. , , . , ,
(, & , 2014).
,
. , .
299

. ( ), . ,
.
:
14.1 .
,
. :
: 2
: 1
: 0,40
, ,
14.2. .
14.2 .
300

.
.
.

,
.
, ,
.
.
,
.
. ,
.
, , ,
.
.
.
, ( - , 2003):
.
, :
. ,
.

,
.
, ,
.
, , (, ..) .
,
. ,
, .
, , :
301
14.3 .
,
.
, . ,
, ,
.
,
. , 30-40% , . 30-40% 60% .
,
. 50-60%.
, . .

:
14.4 .
(
20-40% ), .
,
. ,
. 30-40% ,
. , 10-15%
, .
,
,

.
.
.
,
(Gibson, 1995). , , ,
302

, ,
, (, & , 2014).
,
,
. ,
,
.
,
:
14.5 .
.
. ,
, .
, .
.
,
.
,
. 3-1,5 .
(R.O.A.)
,
. % 10% .
, , , .
303

.
, . , .

:
14.6 .
, ,
.
,
100 10%
, 10% .
, , , (, & , 2014).
, ,
. 2-3% , 50-60% .
.
. 9 . , .
,
,
(Gibson, 1995).

.
:
, .
.
.
(, , ). :
304
14.7 .
,
.
.
(Gibson, 1995).
.

.
, .
.
, ,
, . .
.
, , ,
(, & , 2014).
14.8 .
305

,

.
.

, (, & , 2014).
,
, ,
.
, , ,
.
,
,
.
, ,
,

.

, .
.
,
. .
. (
) ( ) ,
. , ,
, .
,
. ,
. .
,
. :
1.

( )
()
306

2.

( , ..)

(, )
( , , - ..)
3.

(, ..)
, ,

(Capital Stock)
H ,

.
(direct) (Indirect or reconciliation method).
-
- , - ( 1).
( 2).
1 -
. 31 1996

(Capital expenditure)

307

2 -
. 31 1996

(Capital expenditures)

14.9:
308
14.9 .
.
.
30-20 .

.
.
, , ,
.

.
, ,
, .
14.10 .
. .
, ,
(Gibson, 1995). .

(, , ).
, . , ,
.
.
:
309

, :

14.11 .
14.12 .
310
14.13 .
....
.

, . (2008). (3 ). : .
, ., , . & , . (2010). . : .
.
, . (2010). . : .
, . & , . (2014).
() . :
.
, . (2003). ( ). : .
Gibson, H. J. (1995). Financial Statement Analysis. Toronto: International Thomson Publishing.
Weygandt, J. J., Kimmel, P. D. & Kieso, D. E. (2015). Accounting: Tools for Business Decision Making (6th
edition). New Jersey: Wiley Press.
311
1) , ;
2) ;
3) , ;
4) ;
5) ;
6) ;
7) ,
.
8)
;
9) ;
10)
;
11) ;
;
12) ;
13) ; ,
;
14) ;
15) ;
16) ;
17) , ;
18)
;
19) ;
20) ;
21) ,
; ;
22) ;
23)
;
24) ;
25) ;
312

(.. )

-

, ..

( )

313
goods
purchases
retained earnings
straight-line method
direct method
mutual funds
deferred taxes
withdrawal
common size analysis
ration analysis
trend analysis
analysis of transaction
revaluation
extraordinary items
contra account
value
single entry accounting
brought forward
inventory
ending inventory
receipt
return of investment
profitability
disclosure
write off
amortisation
depletion
depreciation
results of operation
contingent liabilities
ratio
unqualified opinion
adverse opinion
beginning inventory
insurance
sole proprietorship
unicorporated firm
intangible
accrual basis
overhead
manufacturing firm
current liabilities
short term liabilities
generally accepted accounting principles

(GAAP)
general Administration
general journal
general ledger
land
notes receivable
notes payable
bill

, .
borrow
loan
adjusting entries
entry
warranty
special journals
income
proceeds
issuance
disclaimer of opinion
advertising
supporting documents
copyrights
warrants
administration
managerial Accounting
board of directors
double entry system
activity
debt-paying ability
314
( )
( )

,
,

315
auditing report
auditors report
disposal of equipment
discounts
sales discount
auditing
deficit
indirect method
merchandise
marketable securities
trademarks
trade
assets
rent
consolidated companies
consolidated financial statements
consolidation
mortgage payable
redemption
acquisition
redeemable preferred stock
organisational costs
selling expenses
interest expense
expenditures
expense
equipment
investment
investor
refund
uncollectible account
accelerated depreciation
business entity
firm
retailing firm
seasonal sales
employees
labour
plant
sales revenue
interest revenue
revenue
corporation
annual report

()

annual turnover
finished goods
loss
bad debt expense
journal entry
journal
terminal
work in process
subsidiary corporation
equity capital
owners Equity
trial balance
balance sheet
equation
historical cost

( ).

( )

()
,

net earnings
316
net sales
net present value
net income
vertical analysis
ledger
report form of balance sheet
paid-in capital
allocation
statement of income
cash flow statement
statement of cash flow
recording transactions
earnings
gains
earnings per share
profit
working capital
fund
capital structure

, , .
common stock
cost of goods sold
mark up
buildings
turnover
current assets
short term assets
()

(
).

operation
long term investments

long term liabilities
joint venture partner
dividends
dividends payable
average
industry averages
convertible stock-bond
share
stock
discontinued operations
operating income
operating cycle
accounts receivable
accounts payable
accounting department
accountant
accounting standards
accounting data
accountancy
human resource accouning
book value
accounting
account entry
accounting equation
accounting entity
accounting period
accounting plan
work sheet
accounting cycle
317
treasury stock

( )
capital stock
capital equity
share capital
shareholders
measurement
unearned rent
nonconsolidated subsidiary
non recurring items
not profit organisation
parent corporation
machinery
gross profit
gross margin
payroll
wages
salary
leases
permanent accounts
leverage

(..
Benetton, Follie-Follie)
(.. .)
franchises
monetary unit

( )

economic event
fiscal year
debt securities
bond
face value
horizontal analysis
accountants chartered
certified Public Accountant
public accountant
credit terms
accrued expenses payable
fixed assets
long term assets
production
patents
318
, ..

, ..

( )

customer
donated capital
asset
credit
creditors
credit balance
inflation
payment
royalties
quality
amount
financial leverage
minority interest
quantity
liabilities
provision
allowance for uncollectible accounts for bad
debts
allowance
valuation problem
notes discounted
advances to employees
customers deposit
suppliers
preferred stock
prepaid rent
year-end adjustments
footnotes
litigation
partnership
personnel
staff accountant
temporary accounts
row materials
bankruptcy
sales on credit
instalment sale
liquidity
319
( )
, ()

,
( )

stock split
summarised journal entries
collection
reconciliation
credit agreements
bill of exchange
subscription
consistency
- ()

-

adjustment
cash basis
cash
classified balanced sheet
stock price
invoice
bank
bank note
current period

, ,
()
materials
tangible
qualified opinion
senior accountant
branch
residual value
scrap value
salvage value
account
balance
obligations
pension plan
compile
conservatism
accumulated depreciation
accrued taxes payable
perpetual inventory system
periodic inventory system
error
chart of accounts
320
warranty obligation
goodwill
declining depreciation
taxable income
taxation
tax accounting
tax
( debit)
(-)

securities
charge
debit
stock market
leasing
finance
estimated life
interim
financial statements
quarterly statements
321
A
accelerated depreciation
account
account entry
accountancy
accountant
accountants chartered
accounting
accounting cycle
accounting data
accounting department
accounting entity
accounting equation
accounting period
accounting plan
accounting standards
accounts payable
accounts receivable
accrual basis
accrued expenses payable
accrued taxes payable
accumulated depreciation
acquisition
activity
adjusting entries
adjustment
administration
advances to employees
adverse opinion
advertising
allocation
allowance
allowance for uncollectible accounts
for bad debts
amortisation
amount
analysis of transaction
annual report
annual turnover
asset
assets
auditing
auditing report

, ,

-

(
)
( )
,

- ()

()

( )
,

322

auditors report
average
bad debt expense

balance
balance sheet
bank
bank note
bankruptcy
beginning inventory
bill
bill of exchange
board of directors
bond
book value
borrow
branch
brought forward
buildings
business entity

()
capital equity
capital stock
capital structure
cash
cash basis
cash flow statement
certified Public Accountant
charge
chart of accounts
classified balanced sheet
collection
common size analysis
common stock
compile
conservatism
consistency
consolidated companies
consolidated financial statements
consolidation
contingent liabilities
contra account
convertible stock-bond

-

( debit)

,

,
, ()

323

copyrights
corporation
cost of goods sold
credit
credit agreements
credit balance
credit terms
creditors
current assets
current liabilities
current period
customer
customers deposit
( )

( )
debit
debt securities
debt-paying ability
declining depreciation
deferred taxes
deficit
depletion
depreciation
direct method
disclaimer of opinion
double entry system
, ..

()

, ..

earnings
earnings per share
economic event
employees
ending inventory
entry
equation
equipment
disclosure
discontinued operations
discounts
disposal of equipment
dividends
dividends payable
donated capital
324

equity capital
error
estimated life
expenditures
expense
extraordinary items

,
,
(.. )
face value
finance
financial leverage
(.. Benetton,
Follie-Follie)
,
financial statements
finished goods
firm
fiscal year
fixed assets
footnotes
franchises
fund
G
gains
general Administration
general journal
general ledger
generally accepted accounting principles (GAAP)
goods
goodwill
gross margin
gross profit
historical cost
horizontal analysis
human resource accouning
income
indirect method
industry averages
inflation
instalment sale
insurance
325
inventory
investment
investor
invoice
issuance

(-)
joint venture partner

journal
journal entry
labour
land
leases
leasing
ledger
leverage
liabilities
liquidity
litigation
loan
long term assets
long term investments
long term liabilities
loss
machinery
managerial Accounting
manufacturing firm
mark up
marketable securities
materials
measurement
merchandise
minority interest

, , .

(.. .)

intangible
interest expense
interest revenue
interim
monetary unit
mortgage payable
326

mutual funds
net earnings
net income
net present value
net sales

( )

(
).

non recurring items

nonconsolidated subsidiary
not profit organisation
notes discounted
notes payable
notes receivable
O
obligations
operating cycle
operating income
operation
organisational costs
overhead
owners Equity

( ).
P
paid-in capital
parent corporation
partnership
patents
payment
payroll
pension plan
periodic inventory system
permanent accounts
perpetual inventory system
personnel
plant
preferred stock
prepaid rent
proceeds
production
profit
profitability
provision

( )

327

public accountant
purchases
qualified opinion
quality
quantity
quarterly statements
ratio
ration analysis
receipt
reconciliation
recording transactions
redeemable preferred stock
redemption
refund
rent
report form of balance sheet
residual value
results of operation
retailing firm
retained earnings
return of investment
revaluation
revenue
row materials
royalties

, ..
salary
sales discount
sales on credit
sales revenue
salvage value
scrap value
seasonal sales
securities
selling expenses
senior accountant
share
share capital
shareholders
short term assets
328

short term liabilities
single entry accounting
sole proprietorship
special journals
staff accountant
statement of cash flow
statement of income
stock
stock market
stock price
stock split
straight-line method
subscription
subsidiary corporation
summarised journal entries
suppliers
supporting documents
tangible
tax
tax accounting
taxable income
taxation
temporary accounts
( )

terminal
trade
trademarks
treasury stock
trend analysis
trial balance
turnover
U
uncollectible account
unearned rent
unicorporated firm
unqualified opinion

-

( )
valuation problem
value
year-end adjustments
329

vertical analysis
wages
warrants
-
,

.

()
-
warranty
warranty obligation
withdrawal
work in process
work sheet
working capital
write off
330

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First in First out

1.5.5. (Business Corporation)

. (Longterm AssetsNoncurrent Assets).

5.7. (Owner's Equity)

) : / 600 + 100 + . 400 + 500 + 200 =

= / 1.000 + / 500 + 300 + 500 = 2.300

= . 400 + 500 + 500 +

7. (balance carried down). , ,

500.000 (. 100.000, . 20.000, . 200.000).

600.000 ( 250.000, 300.000, 50.000).

. , , 10, . 210 29292929

3.000.000 (/ 2.000.000, / .. 1.000.000).

200.000 ( 150.000 50.000) 300.000 .

6.955.000 6.955.000 5.210.000 5.210.000

7.540.000 7.540.000 5.165.000 5.165.000

31/12/2013 , 200.000 () 50.000. 2013, , :

1000 ( 500 500) . (.35).

1.000 800 (..1).

15.01.00 3/3/2007 11.000,

, 100.000 . 100.000 18%

1.000.000 18% . , . 506.

2. FIFO (first in first out)

2042 9300 2042 =

) (sum of the years digits method)

: 5.000.000 20.000 . 4.000 .

12.99.00 , . 10.000.000 5.000.000, , 5.000.000 . 4.800.000

4.800.000 18% ..., 864.000, 5.664.000 ,

11.00.00 ... ...

400.000, 5.000.000, 200.000,

. 1.500.000 . 33. 18% ... ,

60, 61, 63, 65 , -

.. 14.00 & 14.99

20/4/13 . . (300 ) ., ( 10% .

IASC 1997 () Standing

14.3.1. (Ratio analysis)

generally accepted accounting principles

long term investments

bad debt expense

double entry system

joint venture partner

non recurring items

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