Účtovanie vydaných dlhopisov - príklad.

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Preto tento prípad zaúčtujeme na účet 473 – Vydané dlhopisy, ktorý patrí do kategórie záväzkov. Účet 473 – Vydané dlhopisy je pasívny účet a preto prírastok na tomto účte účtujeme na stranu D. Ako sa účtuje na účtoch aktív a pasív nájdete v časti Základné pravidlá a pojmy v podvojnom účtovníctve.


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