1. General provisions
Primary documents are made on forms of the tipoyovy forms approved by orders of Gosudarstvennoyogo of committee of statistics of Ukraine, and also on forms of the specialized forms approved prikazami of the ministries and departments of Ukraine.
Documenting of economic operations can be carried out with use made by the enterprise independently forms which should contain surely requisites of standard or specialized forms.
The list of the primary documents used at the enterprise, is the annex to the order on accounting policies at the enterprise.
With a view of streamlining of movement and timely receiving for implementation of entries in the bukhgaltersyoky accounting of primary documents, the order of a rukovoyoditel of the enterprise establishes the schedule dokumentooborota in which are specified creation or receiving date from other enterprises and establishments of doyokument, their reception to the account, transfer to processing and to archive.
With a view of streamlining of documenting of the facts of hoyozyaystvenny activity the head the predpriyayotiya, the organizations and establishments approves the list of public officials to which it provides the right to authorize (to sign primary dokuyoment) on implementation of the economic operations connected with holiday (expenditure) of means, toyovarno-material values, non-material aktivov and other property. The number of persons, imeyuyoshchy the right to sign documents on osushchestvleyony operations on delivery of especially scarce goods and values, forms of the strict reporting, should be limited. These lists can be oformleny as the annex to the order on accounting policies of the enterprise.
Primary documents are subject to an obligatory proyoverka employees of accounting service a predpriyayotiya on form and content.
Ranking officers of accounts department proveryaetsya existence in the primary document of obligatory requisites and compliance of economic operation to the current legislation.
In primary documents erasures and unreasonable corrections aren’t allowed.
Mistakes in the primary documents created in the ruchyony way, are corrected proof the sposoyoby: the wrong text or figures zacherkivayutsya and over the crossed out is inscribed the correct text or figures. Deletion is carried out by odyony line so that it was possible to read sveyodeniye.
2. Primary documents according to the accounting of fixed assets and other non-turnaround assets of agricultural enterprises
Forms of primary documents are developed and utverzhdeny according to requirements:
• The law of Ukraine About accounting and the finansoyovy reporting in Ukraine from 16.07.99 of No. 996-XIV (with changes and additions);
• The law of Ukraine About the taxation of profit of the enterprises from 28.12.94 of No. 334/94-BP (with izmeyoneniye and additions);
• Regulations on documentary ensuring records in the accounting, the Ministry of Finance of Ukraine approved by the order from 24.05.95 of No. 88 registered in the Ministry of a yustiyotsiya of Ukraine by 05.06.95 at No. 168/704;
• Book of accounts of accounting of assets, kapitala, obligations and economic operations of predyopriyatiya and the organizations (further – Book of accounts), utyoverzhdenny the order of the Ministry of Finance of Ukraine from 30.11.99 of No. 291 registered in the Ministry of Justice of Ukraine by 21.12.99 at No. 892/4185;
• Instructions about application of Book of accounts of the bukhgalteryosky accounting of assets, the capital, obligations and hoyozyaystvenny operations of the enterprises and the organizations (further – the Instruction), approved by the order Miyonisterstva of finance of Ukraine from 30.11.99 of No. 291, Ukyoraina registered in the Ministry of Justice 21.12.99 at No. 893/4186;
• Methodical recommendations on accounting uchetu the fixed assets approved by the order Miyonisterstva of finance of Ukraine from 30.09.03 of No. 561;
• Provisions (standards) of accounting (The dayoly – P (C) BU):
• P (C) BU 7 "Fixed assets", approved priyokazy the Ministries of Finance of Ukraine from 27.04.2000 of No. 92 registered in Miniyosterstva of justice of Ukraine by 18.05.2000 at No. 288/4509 (further – P (C) BU 7);
• P (C) BU 30 Biological assets, the Ministry of Finance of Ukraine approved by the order from 18.11.05 of No. 790 registered in Ministeryostva of justice of Ukraine by 05.12.05 at No. 1456/11736 (further – P (C) BU 30);
• P (C) BU 31 Financial expenses, the Ministry of Finance of Ukraine approved by the order from 28.04.06 of No. 415 registered in Miniyosterstva of justice of Ukraine by 26.05.06 at No. 610/12484 (further – P (C) BU 31).
2.1. The organization of documentary registration of operations with fixed assets
Methodological bases of formation in the bukhgalyotersky accounting of information on fixed assets, other non-turnaround material assets and disclosure of information on them in financial statements opredeleny in P (C) BU 7.
Fixed assets treat material aktivy which the enterprise contains for the purpose of an ispolzoyovaniye them in the course of production or delivery tovarov, service, tenancy to other persons or for implementation of the administrative and sotsiyoalno-cultural functions, expected term of useful which use (operation) more than one year (or an operational cycle if it is more long than year). In the order on accounting policies by the enterprise the cost sign of osyonovny means independently is defined. For example, the material values, which cost more than 1 000 hryvnias inclusive (without the value added tax sum), otnosyatsya to structure of fixed assets, the others – to maloyotsenny non-turnaround material assets.
The land lots belong to fixed assets of agricultural predpriyoyatiya, capital rasxody on improvement of lands, buildings, constructions and peyoredayushchy devices, cars and the equipment, transyoportny means, tools, devices, stock (furniture), other fixed assets, and also zhivotyony (guard dogs, circus animals, etc.) and long-term plantings (planting trees and shrubs and dekorativyony plantings on streets, the areas, in parks, skverax in the territory of the enterprise and in yards of houses, snegozashchitny and windbreak fields, etc.), not connected with agricultural activity.
According to P (C) BU 30 long-term plantings (fruit and berry plantings of all types, etc.), working and productive cattle belong to dolgosrochyony biological assets and aren’t a part of fixed assets of the enterprise.
Cost of fixed assets on agricultural enterprises increases owing to receipt them in an economy as a result:
• acquisitions at suppliers;
• performance of installation and construction works;
• manufacturing of fixed assets at own enterprise;
• gratuitous transfer (receipt) from yuridiyochesky and individuals;
• detection of surpluses of fixed assets in the course of inventory;
• costs of capital investments into ground resources of an economy.
The object of fixed assets is excluded from assets (spisyvaetsya from balance) in case of its leaving as a result of sale, gratuitous transfer or elimination in case of discrepancy to criteria of recognition by an asset.
Determination of unfitness of fixed assets, neyovozmozhnost or inefficiencies of carrying out their regenerative repair constantly operating commission which affirms prikayozy on the enterprise is engaged. In its structure are involved: the deputy head of the enterprise, the chief engineer, the main agriculturist, the main livestock specialist, the engineer-stroiyotel, the head of the relevant structural division, the chief accountant, the person which it is made responsible for safety of object.
Competence of constantly operating commission includes direct survey of a technical sostoyoyaniye of the object which is subject to write-off, clarification of the concrete reasons of write-off of object (wear, a rekonyostruktsiya, violation of normal conditions of an ekspluatayotsiya, failure, etc.), identification of persons because of which there was a premature leaving of object from operation, definition of use of separate knots, details, materials of written-off object.
Receipt of fixed assets and their leaving obyazayotelno should be reflected in this or that peryovichny registration document.
For reflection of operations with fixed assets it is recommended to the selyyoskokhozyaystvenny enterprises ispolzovat the following primary registration documents:
• Act of acceptance transfer (internal displacement) of fixed assets (No. OZSG-1 form);
• The act of acceptance of the repaired and rekonstyoruirovanny (modernized) objects (forma No. OZSG-2);
• The act on write-off of fixed assets (No. OZSG-3 form);
• The act on write-off of vehicles (No. OZSG-4 form);
• Calculation of charge of amortization of fixed assets and other non-turnaround assets (No. OZSG-5 form);
• The sheet of charge of amortization of fixed assets and other non-turnaround assets which arrived or have left for __________ 20 __ (No. OZSG-6 form);
• The summary sheet of charge of amortization of osnovyony means and other non-turnaround assets for _______ 20_g. (No. OZSG-7 form);
• The sheet of charge of amortization of fixed assets on a method provided by a tax zakonodayotelstvo for _ quarter of 20 __ on (a No. OZSG-8) form;
• The sheet of distribution of expenses according to the contents and operation of machine and tractor park for 20 __ (No. OZSG-9 form).
2.2. Drawing up of the Act of acceptance transfer (vnutyorenny moving) fixed assets (No. OZSG-1 form)
The act of acceptance transfer (internal displacement) of fixed assets is applied for:
• transfer registrations in structure of fixed assets of separate objects and the accounting of their input in operation;
• movings from one structural a podrazdeleyoniya in another;
• transfers of fixed assets from a warehouse (from a stock) in operation unless input of objects in action should be made out in a special order according to the existing legislation;
• exceptions of structure of fixed assets at peredache to other enterprise (organization) for a payment, without payment and according to lease contracts.
At registration of acceptance of fixed assets the Act sostavlyaetsya in one copy on each separate object an inspection appointed a raspoyoryazheniye (order) of the head of the selskokhozyayyostvenny enterprise. The act by which acceptance of several objects of fixed assets is made out, dopuskaetsya only at the account economic inventarya, tools, the equipment, etc. if these objects same, have identical cost and are accepted in one calendar month.
To the made Act apply the technical dokuyomentatsiya relating to this object (obektam), and transfer in accounts department of the selskokhozyaystvenyony enterprise.
The act is signed by the chief accountant and utverzhdaetsya the director (organization).
At registration of internal displacement of fixed assets the Act is written out in duplicate by a rabotyonik of structural division – the deliverer. The Peryovy copy with the receipt of the recipient and the deliverer is transferred in accounts department, and the second – to structural division – to the deliverer.
By gratuitous transfer of fixed assets to the druyogy enterprise the Act is made in two ekzemplyarax (for the enterprise which hands over and accepts fixed assets).
By transfer of fixed assets to another a predpriyayotiya for a payment the Act is made in triplicate: the first two at the handing-over enterprise (where the first ekzemplyar is applied to the report, and the second – to a uvedomleyoniya on transfer and for the acceptance), the third copy is transferred to the person accepting fixed assets.
In the Act of acceptance transfer (internal displacement) of fixed assets specify the short characteristic of object, its initial (overestimated) cost and the amortization sum from the moment of input obekta in operation.
2.3. Drawing up of the Act of acceptance of the otremontiyorovanny and reconstructed (modernizovanyony) objects (No. OZSG-2 form)
The form is applied to registration of acceptance of fixed assets from repair, reconstruction and a moyodernizatsiya, executed by own forces or the foreign organizations (contractors).
At performance of repair, reconstruction by sobstvenyony forces of agricultural enterprise, the Act is signed by the workers of a structural podrazdeyoleniye accepting fixed assets, and the predstayovitel of structural division who were carrying out remont or reconstruction (the construction superintendent, the foreman). After that the Act hand over in accounts department selskoxozyajstvennogo the enterprises. The act is signed by the main bukhgalyoter and affirms the director or authorized persons.
Changes in the object characteristic, connected with capital repair, reconstruction and a moderniyozatsiya, should be brought in technical data sheet of the corresponding object of fixed assets.
The act make in duplicate in case repair, reconstruction, or modernization carries out the foreign enterprise, and the second copy peredayut to the enterprise which is carrying out repair, a rekonstrukyotsiya or modernization.
2.4. Act drawing up on write-off of fixed assets (No. OZSG-3 form)
The act on write-off of fixed assets (No. OZSG-3 form) is applied to registration of expenses on leaving of fixed assets (except vehicles) at complete or their partial write-off (elimination). The act is made in duplicate by the commission, the nayoznachenny head of agricultural enterprise, affirms the head of the selskokhoyozyaystvenny enterprise or the representative on that the person. The first copy of the Act transfer in a bukhgalteyoriya, the second remains at the person responsible for a hrayoneniye of fixed assets, and is the basis for delivery on a warehouse of the spare parts which have remained in rezultate their write-offs (elimination), and also materials, scrap metal, etc.
Expenses on write-off (elimination), and also a stoyoimost of the material values which have arrived from a razyoborka of buildings, constructions, equipment dismantle, etc., reflect in the Act in the section Calculation rezultatov object write-offs.
2.5. Act drawing up on write-off of avtotransportyony means (No. OZSG-4 form)
It is applied to registration of write-off of the car cargo or automobile, the trailer or the semi-trailer at their elimination. The decision on write-off of motor transportation objects of fixed assets is accepted by a koyomissiya which is appointed by the head of the selskokhoyozyaystvenny enterprise.
The act is made in duplicate, subscribes by the commission and affirms the head of the selskokhoyozyaystvenny enterprise or the representative on that the person. The first copy is transferred in accounts department of agricultural enterprise which notes object leaving in the inventory card, the second remains at the person responsible for storage of this object of fixed assets, and is the basis for delivery on a warehouse of material values and metalloloma, received as a result of object elimination.
Expenses on write-off (elimination), and also a stoyoimost of the material values which have arrived from a razyoborka of vehicles, reflect in the section Calculation of results of write-off of the car (the trailer, the semi-trailer).
2.6. Drawing up of Calculation of charge of amortization of fixed assets and other non-turnaround assets (No. OZSG-5 form), Sheets of charge of an amoryotizatsiya of fixed assets and other non-turnaround assets which arrived or have left for ____ 20_g. (No. OZSG-6 form), the Summary sheet of charge of amortization of fixed assets and other neoborotyony assets for ____ 20_g. (No. OZSG-7 form), Veyodomosti of charge of amortization of fixed assets on a method provided by a tax zakonoyodatelstvo for __ quarter of 20 __ on (a No. OZSG-8) form
Amortization charge in agricultural enterprises is carried out according to treboyovaniye P (C) BU 7. In accounting for different objects of fixed assets the enterprise samostoyayotelno chooses and defines a concrete method of charge of amortization in the order on accounting policies.
Charge of amortization is carried out ezhemesyachyono, since a month following after a month, in koyotory the object of fixed assets was transferred in an ekspyoluatatsiya (useful use). Amortization charge since a month following after a month of leaving of objects of fixed assets stops, or stops for reconstruction (moderyonizatsiya), an additional equipment and preservation.
For charge of amortization of fixed assets and other non-turnaround assets we recommend to make Calculation of charge of amortization of fixed assets and other non-turnaround assets (No. OZSG-5 form). Rasyochet use for definition of the annual and monthly sum of amortization for December 31. Non-turnaround aktivy we recommend to unite on groups and types of objects, and distribution of amortization to make on objects of the account.
During the next reporting periods the sum of amortization of non-turnaround assets correct, considering izmeyoneniye in their structure for the last month. Thus monthly make the Sheet of charge of an amoryotizatsiya of fixed assets and other non-turnaround assets which arrived or have left for _______ 20 __ (No. OZSG-6 form). In this Sheet specify a type of fixed assets on classification groups and korrespondiruyushchy accounts, the amortization sum on objects arrived and left. On the arrived objects the sum of amortization increases by predyyodushchy month, and on the left – is subtracted.
On the basis of Calculation of charge of amortization of osnovyony means and other non-turnaround assets (No. OZSG-5 form) and Sheets of charge of amortization of fixed assets and other non-turnaround assets which have arrived or left for _______ 20 __ (No. OZSG-6 form) monthly make the Summary vedoyomost of charge of amortization of fixed assets and other non-turnaround assets for ______ 20 __ (No. OZSG-7 form). In it write down amoryotizatsiya distribution on objects of the account, the added sum of amortization for last month, change of the sum of amortization on objects arrived and vybyvyoshy, and the sum of amortization added current month (fig. 1).