About the statement of specialized forms of primary documents according to the accounting of fixed assets and other non-turnaround assets of agricultural enterprises and methodical recommendations concerning their application

In this publication the order of the Ministry of an agrarian policy of Ukraine from 27.09.07g is stated. No. 701 About the statement of specialized forms of primary documents according to the accounting of fixed assets and other non-turnaround assets of agricultural enterprises and methodical recommendations concerning application of specialized forms of primary documents.

The order of the Ministry of an agrarian policy of Ukraine from 27.09.07 of No. 701

According to point 2.7 of Situation on dokumenyotalny ensuring records in accounting uche­te, the Ministry approved by the order finan­sov Ukraine from 24.05.95 of No. 88 (zaregistrirovayono in the Ministry of Justice of Ukraine 05.06.95 at No. 168/704), and No. protocol of 2 meetings of Metodiyochesky council on questions of the account and finance of agroyopromyshlenny production from March 30, 2007, with a view of ensuring unification of maintaining the bukhgalteryosky account in agricultural enterprises I ORDER:

1. To approve specialized forms of primary documents according to the accounting of fixed assets and other neyooborotny assets of agricultural predpriyayotiya which are applied:

• No. OZSG-1 form Acceptance transfer act (vnutrenyony moving) fixed assets;

• a No. OZSG-2 form Act of acceptance of the otremontiyorovanny and reconstructed (modernizovanyony) objects;

• the N2 OZSG-3 form The act on write-off of fixed assets;

• a No. OZSG-4 form The act on write-off of avtotransportyony means;

• No. OZSG-5 form Calculation of charge of amortization of fixed assets and other non-turnaround assets;

• a No. OZSG-6 form The sheet of charge of an amortizayotsiya of fixed assets and other non-turnaround assets which arrived or left for _____ 20 __;

• a No. OZSG-7 form The summary sheet of charge of amortization of fixed assets and other neoborotyony assets for ______ 20 __;

• a No. OZSG-8 form The sheet of charge of an amortiyozatsiya of fixed assets on a method, predusmotrenyony the tax legislation for __ quarter 20_g;

• a No. OZSG-9 form The distribution sheet ras­xodov according to the contents and operation of machine and tractor park for 20 __.

2. To approve Methodical recommendations otnosiyotelno applications of specialized forms of peryovichny documents which are applied.

3. To establish that specialized forms of peryovichny documents according to the accounting of fixed assets and druyogy non-turnaround assets of agricultural enterprises and Methodical recommendations otnoyositelno their applications can be used by agricultural enterprises since 1 yan­varya 2008.

4. To management of accounting, the reporting and auditing work (Gavrilyuk V. N.) to provide order publication on a site of the ministry and do­vesti it to data of the agricultural enterprises relating to the sphere of management of the Ministry of an agrarian policy.

5. Control over the implementation of the order to assign to deputy minister Yu. Luzan.

Minister Yu. MILLER.

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