In a material consultation in the simplified form of conducting accounting in a farm with reduction of concrete examples and offered forms is given.
According to Art. 2 of the Law on accounting on a farmer hozyayyostvo (further – to FH), as well as on any legal person, rasprostranyaetsya a message duty accounting and to provide the finansoyovy reporting. Responsibility for its organization and a veyodeniye is assigned to the chairman (owner) either upolyonomochenny by it the person or body (one of the members of the family, the expert involved on a contract basis or specialized firm).
The basis for the accounting of economic operations yavlyayutsya the primary documents fixing the facts of their osushcheyostvleniye (Art. 9 of the Law on accounting). Primary documents make during economic operation and if it is impossible – right after its termination. The mechanism of their upoyoryadocheniye, acceptance, storage is described in Methodical reyokomendatsiya No. 455.
After FH state registration the farmer makes the belongings list which as it is specified in Art. 19 of the Law on a fermersyoky economy, makes its property. And according to item 10 P (C) BU 7 the brought fixed assets reflect at sprayovedlivy cost taking into account expenses on their delivery, an usyotanovka, registration, etc. An assessment of inventory items, agricultural products, young growth of animals, a bird, animals on fatten, a work in progress, etc. carry out according to item 11 P (C) BU9 also at spravedliyovy cost taking into account the expenses connected with dovedeniyoy to a condition in which they are suitable for use in the planned purposes. 01.01.07 came into force P (C) BU 30 Biological assets, regulating rules of the account zhiyovotny which are capable to give agricultural products and/or other assets, economic benefits. However, and it P (C) BU assumes a similar assessment of such assets.
On the basis of data of the belongings list form vstuyopitelny balance. In FH where use a simple form of the account (about it – further), this balance according to item 1.4 of Art. 1 of Methodical recommendations No. 189 make at will of a sobyostvennik. Certainly, it is formal "privilege", after all vstupiyotelny data will be reflected in the further financial reporting of FH.
The law on accounting allows the enterprises to choose samostoyatelyyono a form of maintaining the account as defined sisyoty registration registers, an order and a way of registration and synthesis of information (h. 5 Art. 8 of the Law on accounting). Meyotodichesky recommendations No. 189 contain simple, uproyoshchenny and journal forms. The first two are intended for small FH, the third – for what "grew up".
The simple form of the account is applied by FH where the sobyostvennik (chairman) and members of his family (without a privlecheyoniya of hired workers work). Methodical recommendations No. 189 call this form of the account without use of dvoyyony record. Name, you see, the very conditional. After all on h. 3 Art. 9 of the Law on accounting double record – is obligatory.
The simplified form of the account is recommended to FH with sredneuchetny number of workers for the reporting period to 10 persons inclusive (except members of the family) and vyyoruchka volume in a year – to 500 thousand UAH.
Thus farms with sredneuchetny number of rayobotnik for the reporting period – from 10 to 50 persons inclusive and sales proceeds volume – from 500 thousand UAH. to 500 thousand euros conduct accounting by the simplified Book of accounts and make the financial reporting according to P (C) BU 25. Other FH use the general plan of accounts and Methodical recommendations about the organization and conducting accounting about a journal and order form on predyopriyatiya of the agro-industrial complex, approved by Minagropolitika Ukrainy’s order from 07.03.01 of No. 49.
Accounting of FH conduct continuously from the date of their registration (creation) before the activity termination.
Small FH best of all will accept the simple or simplified form of the account. Let’s consider in more detail the peryovy – simple. It provides accumulation of data for requirements of management of an economy without an ispolzovayoniya of double record.
The Book of the accounting of the income and rasxodov (further – the Book), where registriruyut data of primary documents on types of income and expenses is for this purpose intended for definition of results of managing. Naliyochiye of means of FH or sources of their education in the Book don’t reflect.
The accounting of the income of FH keep according to P (C) BU 15 "Income" on the left side of the Book in columns 6 – 9. In their structure include production sales proceeds (the goods, works, services) and other income.
Proceeds from sales of production (works, services) enter in column 5. It includes the sums received by FH without kosvenyony taxes (for example, the VAT) and other vychitaniye from doxoda. The tax obligations on the VAT show in grafe 12. In column 13 fix receipt of funds from a reayolizatsiya with the indication of date.
Comparing data of columns 10 Zagalna a bag doxodiv and 13 V_dm_tk about oderzhannya, define a zadolyozhennost condition for the end of the reporting period.
The right side of the Book is adapted for the account rasxodov farms by a charge method on elements: materiyoalny expenses, expenses on compensation, social meyoropriyatiya, amortization, other operating expenses.
Material expenses which cost used raw materials concerns, fuel, spare parts, others materialov, forages, seeds, container, etc., write down in column 18 without the VAT which reflect in column 25. If FH not yavlyaetsya the payer of the VAT, its sum have to get to the speyotsialny item of expenditure, and the column Podatkovy the credit don’t fill. Thus bought mattsennost at once spisyvayut on production.
In columns 19 and 20 point a salary and nachisleyony to it.
On fixed assets which belong to krestyanyosky FH, charge amortization in accordance with general practice and its sum reflect in column 21. An amortization method neobxodimo to define in the order on accounting policies of a hozyayyostvo (the order of their establishment regulates P (C) BU 7 "Fixed assets"). Don’t forget that amortization (iznos) on productive cattle don’t charge, and amortization (wear) of long-term plantings charge since the ployodonosheniye beginning (concerning fruit-trees – for 6-7 year after a bookmark, sectional cultures – for 2-3 year, and by other types of plantings, in particular windbreak fields – after a smykaniye of crowns).
In column 22 Inshi vitrati there are expenses which didn’t get to the previous columns.
For extraordinary expenses from extreme proissheyostviye (for example, elemental disasters) it is provided grafa 23.
Total amount of expenses on maintaining an economic deyayotelnost sum up in column 24.
In the Book don’t consider an intraeconomic turn and consumption of own production it is direct in FH. However it is not considered an intraeconomic turn and use of own production (estimated at the average realizatsionny prices) for personal consumption (on own requirements) and expenses on the charitable purposes doesn’t belong to FH expenses. And consequently these sums reflect in column 26 Viluchennya koshtiv (vitrati for a rakhunok to the income) not less than twice a year.
At the end of the reporting period carry out inventory of a work in progress and finished product and sostavlyayut the inventory. The remains of a ready proyoduktsiya estimate at fair value (the reayolizatsiya price a minus indirect taxes, distribution costs and ozhiyodayemy profit). These data bring to the right side of the Book with a minus and thus specify hozyayyostvo expenses for the reporting period.
The general financial result define in the end of the year or in sluchae the terminations of activity of FH – as a difference between column 10 results Zagalna a bag doxodiv and the specified sum of expenses (column 24).
At a significant amount of operations the owner can keep the analytical accounting of separate types of means and obligations, using account data: fixed assets, animals and a bird, long-term plantings, rasxodov a work in progress by types deyatelnosti, calculations, etc.
Separately FH consider:
- money (in the Cash-book and on the basis of bank extracts);
- calculations and a debt condition (turns sogla-suyuts Book data by comparison of columns 13 and 27 by their kazhyody look);
- own capital (on the basis of constituent documents and by results of financial and economic activity of year).
For generalization of a technique of accounting in FH on idle time forme in the Book of the accounting of the income and expenses we will give an example.
The balance of FH of an economy "Beacon" for 01.01.05 looked so (one thousand UAH.): Fixed assets:
- residual cost – 112,0;
- initial cost – 169,3;
- wear – 57,3.
Money:
- on a current account – 87,2;
- in cash desk – 0,3.
BALANCE – 199,5.
Own capital:
- authorized capital – 7,4;
- the additional capital – 92,1.
The long-term credit – 100,0.
BALANCE – 199,5.
The ground area of 50 hectares is fixed to FH 100 more hectares, besides, are leased. In the reporting period on the area of 120 hectares grew up summer barley, and on the ostalyyony – a sunflower.
In February, 2005 bought and paid:
- 02.02.05 at the state agricultural enterprise "Andreevsky" – seeds of summer barley in cost of 18 thousand UAH., including the VAT – 3000 UAH.;
- 05.02.05 at research selskokhoyozyaystvenny station – sunflower seeds in cost of 6 thousand UAH., including the VAT – 1000 UAH.;
- 15.02.05 at Ovidiopolsky oil depot diesel fuel on 4800 UAH., including the VAT – 800 UAH.;
- 28.02.05 at the Cherkassk combine "Nitrogen" mineyoralny fertilizers on 48 thousand UAH., including the VAT – 8000 UAH.
The bought production stocks during the otyochetny period are completely used on a proizvodyostvo of summer barley and sunflower seeds.
20.07.05 paid JSC Sv_tanok for services kombajna on cleaning of summer barley of 24 thousand UAH., including the VAT – 4000 UAH.
In July, 2005 from a crop received 420 t of grain yarovogo barley from which 410 t realized to the Odessa priyoportovy elevator for 151200 UAH., including the VAT – 25200 UAH. Money for the realized grain arrived into the tekuyoshchy account of FH of 10.08.05.
In August realized to the population of 10 t of grain of summer barley on 2400 UAH., including the VAT – 400 UAH. Payment of grain arrived in cash desk of FH of 15.08.05.
In September, 2005 collected 60 t of seeds of a sunflower, koyotory completely realized to the Odessa oil and fat combine for 64800 UAH., including the VAT – 10800 UAH. Money for seeds of a sunflower arrived on a current account of 12.10.05.
In October, 2005 estimated compensation, having counted on social actions and having held 24200 UAH., 13.10.05 g listed contributions in socfondy in the sum of 1560 UAH. To Kroyoma of it, FSN – 2800 UAH are added. and amortization on fixed assets – 10940 UAH.
According to the contract of 30.12.05 for rent of a zeyomelny site paid from cash desk to the lessor to the legal person of 18245 UAH. (without the VAT).
The given hozoperatsiya reflected in the account Book doxodov and expenses.
It is published in original language
Table 1
The book of the accounting of the income and expenses for 2005 of a farm "Beacon"
(levayastorona)
Book continuation
(right side)
On the basis of inventory of fixed assets, property, money, calculations, etc. for 01.01.06 prepared the belongings list (table 2).
Table 2
The farm belongings list "Beacon" on 01.0106 g (UAH.)
Chairman of a farm Apostolaka M. I. Apostolaki
(signature) of 02.01.06.
On operations from our example we will fill the financial reporting:
Balance (table 3);
Are published in original language.
Table 3
F_nansovy zvit sub’ yekta small pidpriyemnictva
Kochi
The report about finansovix results (table 4).
Fragment zvitu about finansovi result of a farmer hospodariate "Beacon" for 2005 rik
The list of the used normative legal acts:
1. The law on accounting – the Law of Ukraine About the bukhgaltersyoky account and financial statements in Ukraine from 16.07.99 of No. 996-IV.
2. The law on a farm – the Law of Ukraine About a farm from 19.06.03 of No. 973-IV.
3. The simplified Book of accounts – Book of accounts of the bukhgaltersyoky accounting of assets, the capital, obligations and economic operations of subjects of small business, utverzhyodenny the order of the Ministry of Finance of Ukraine from 19.04.01 of No. 186.
4. Methodical recommendations No. 189 – Metodichesyokiye of the recommendation about the organization and maintaining the bukhgaltersyoky account in country (farmer) farms, utveryozhdenny Minagropolitika’s order from 02.07.01 of No. 189.
5. Methodical recommendations No. 455 – Metodichesyokiye of the recommendation about application of forms of documents of the peryovichny account on agricultural enterprises (a priyolozheniye to Minagropolitika’s letter from 19.01.04 of No. 37-27-12/455).