In this publication the order of the accounting of an oprikhodovaniye and an expense of collateral production of agricultural industry is described. Examples are given according to collateral production and its expense.
Alla XARITONOVA, accountant-expert of Balans-Klub firm
Collateral (accompanying) production of selskokhozyayyostvenny production – is production received in uniform engineering procedure of production of the main production.
For example, production of grain is connected with receiving straw and polovy grain and leguminous crops, and cultivation and the maintenance of animals for a proizvodyostvo of the main production of animal husbandry (milk, meat, etc.) is impossible for wool without receiving manure.
Collateral production (as well as other stocks) priznaetsya an asset under a condition:
• the enterprise will receive in the future economic benefits from their use;
• cost of such production can be defined dostoveryono (item 5 P (C) BU 9 "Stocks").
Assessment of collateral production
According to item 11 P (C) BU 16 "Expenses" the collateral produkyotsiya is estimated:
• at fair value if production is subject further to realization to foreign poyotrebitel;
• at the price of possible use if it is spent at the enterprise.
The collateral agricultural products also can ocenivatsya according to the appendix of 2 Methodical reyokomendatsiya No. 132* (the annex to consultation).
The concrete method of an assessment of collateral production can independently choose the predyopriyaty, having confirmed him in the order on accounting policies.
Thus, collateral production samostoyayotelno isn’t calculated, and its cost vychitaetsya from total amount of the expenses suffered on production of the main production.
For example, the agricultural enterprise incurred the actual costs of cultivation, cleaning and completion psheniyoets winter on grain in the sum of 123 500 UAH.
It is received from a crop of 4 400 c of straw, which oprixodovana at the price of 0,75 UAH. for 1 c for the sum of 3 300 UAH. The price of straw is defined proceeding from predesign of standard (planned) costs on it uborku, transportation, stacking and pressing. Tayokiye planned costs in the course of production (in a chayostnost, at rise in prices and tariffs) can peresmatrivatsya and be corrected by the enterprise for the maximum approach to the actual expenses.
The sum of the actual expenses carried on a sebeyostoimost of grain of wheat and zernootxodov, for vyyochety costs of straw made 120 200 UAH. (123 500 UAH. – 3 300 UAH.).
Accounting
The collateral agricultural products in accounting are reflected in separate subaccounts to account 27 Proyoduktsiya of agricultural production: on debetu – receipt, and on the credit – leaving of such production as a result of sale, uses at the enterprise etc.
The analytical accounting of collateral agricultural products vedetsya by types of production.
Example
The agricultural enterprise on the basis of the act on priemku rough and juicy forages credited from uroyozhy straw of wheat in number of 4 400 c at planned prime cost (0,75 UAH. for 1 c) on summu 3 300 UAH. Acceptance of straw was carried out by the commission appointed by the head a predpriyoyatiya, as a part of the agriculturist, the livestock specialist, the foreman of skirdovalshchik. Determination of weight proizvodilos the commission on data of volume measurement of ricks (stacks) and the actual weight of 1 m3 straw (the volume of stacks is multiplied by weight of 1 m3 straw).
During the reporting period straw was izrasxodovana as follows that is confirmed with primary documents:
• it is realized to employees of the enterprise (soglasyono to statements) – 1 200 c at contractual price of 1 UAH. for 1 c for the sum of 1 200 UAH.;
• it is used as a laying for the zhivotyony – 2 200 c for the sum of 1 650 UAH.;
• it is written off for packing of the apples intended for realization in boxes – 400 c for the sum of 300 UAH.;
• it is used at a kagatirovaniye of potatoes intended for winter storage – 100 c for the sum of 75 UAH.;
• damage at inventory (the guilty aren’t established) – 200 c for the sum of 150 UAH is revealed.;
• the straw which has burned down as a result pozhara which arose because of a thunder-storm – 300 c on summu 225 UAH is written off.
The order of reflection of the listed operations in the bukhyogaltersky account is presented in the table.
(UAH.)
* Methodical recommendations about planning, the account and a kalkulirovaniye of product cost (works, services) the selyyoskokhozyaystvenny enterprises, approved by Minagropolitika’s order from 18.05.01 of No. 132.
Appendix 2
to Methodical recommendations about planning, the account and a kalkulirovaniye of product cost (works, services) agricultural enterprises
Assessment of collateral production of agricultural enterprises
(On Balans-Agro newspaper materials).