Методология и бухгалтерский учет банковских розничных платежей: карты, переводы, чеки. А. В. Шамраев

Читать онлайн.

Методология и бухгалтерский учет банковских розничных платежей: карты, переводы, чеки - А. В. Шамраев
Скачать книгу
операций с предоплаченными картами Visa Travel Money Cash Passport

      1.14.1. Получение карточек у компании-эмитента:

      на количество полученных карточек VTM

      Д-т 912 02, К-т 999 99.

      1.14.2. Передача карточек дополнительными офисами и филиалами

      Передача карточек в дополнительный офис или филиал отражается, на количество выданных карточек

      Д-т 912 03, К-т 912 02.

      Получение карточек кассой дополнительного офиса и филиала

      Полученные карточки дополнительный офис отражает следующим образом:

      Конец ознакомительного фрагмента.

      Текст предоставлен ООО «ЛитРес».

      Прочитайте эту книгу целиком, купив полную легальную версию на ЛитРес.

      Безопасно оплатить книгу можно банковской картой Visa, MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.

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
Скачать книгу