In this article the order of documentary registration, the authentic account and an assessment of the received agricultural production which is reflecting in accounts of accounting is stated.
The harvesting time therefore one of the most important tasks of agricultural enterprises during this period is accurate documentary registration, authentic maintaining the account and the correct assessment of received agricultural production (further – the joint venture) comes nearer. We also will tell about it in this consultation.
Features of the account
The account and assessment of the joint venture are regulated P (C) BU 30 Biologiyochesky assets and P (C) BU 9 "Stocks". However it is necessary to remember that norms P (C) BU 30 don’t extend:
• on the joint venture which is stored after its initial recognition;
• products of processing of the joint venture.
Specified production is considered on its proizvodstvenyony appointment according to P (C) BU 9.
Not a secret that rather often accountants confuse terms agricultural production and bioyologichesky assets. Than they differ?
Let’s remind, a biological asset (further – OH) – this plant or an animal which in the course of biologiyochesky transformations is capable to give the joint venture and also to bring benefit otherwise. The joint venture – an asset, poluyochenny as a result of office from OH, intended for sale, processing or intraeconomic consumption (in plant growing – this grain, straw, a grain waste; in animal husbandry – milk, wool, manure, commodity fish, eggs, medical, wax, etc.).
Therefore, wheat crops on fields are tekuyoshchy OH, and the grain received from this wheat – the joint venture.
On economic value, economic benefits and a designated purpose of the joint venture in plant growing podrazdelyayut on three look:
• the main (grain, vegetables, sunflower seeds etc.);
• accompanying (flax and hemp seeds);
• collateral (straw, tops of vegetable, etc.).
Documentary registration of receipt of the joint venture
For the accounting of production received from a crop, a selkhozyopredpriyatiya use various forms of primary documents.
So, when harvesting grain crops by osnovyony object of the account the grain arriving from the combine from a field and demanding a full oprikhodoyovaniye and timely reflection in sootvetstvuyuyoshchy primary documents is. In practice methods of the primary account with application are the most popular:
• registers of sending of grain and other production from a field;
• coupons for the accounting of grain;
• permits on production export from a field.
To data: the account order on these methods is considered in "BALANS-AGRO", 2007, No. 14.
It is clear that everyone agricultural predyopriyaty at discretion chooses one of the given methods of the primary accounting of harvesting. In our opinion, the most rational is use of coupons, that is the coupon of the combine operator (f. No. 77v) and coupon of the driver (f. No. 776).
Let’s consider step by step movement of these documents.
Stage 1. Before the harvesting beginning the bukhgalteyoriya of an economy prepares forms of coupons for the combine operator and the driver. For convenience these forms can be different color. All data in coupons, except the name of culture and date of its collecting, are filled by the accountant or other person which is responsible for their preparation.
The prepared coupons are registered by types in the Log-book of the issued coupons.
By the way, the accounting of the coupons issued to the driver and kombajneru, is kept in two separate magazines. They are made in any form, but surely contain the main requisites, for example: Full name (combine operator or driver), date of issue and numbers of coupons, and also signatures of recipients.
Let’s give models of filling of these coupons.
Stage 2. The coupons registered in the magazine are eaten away to combine operator and the driver who go with them in the field. When loading the car (tractor) by grain the driver and the combine operator exchange coupons. It turns out to Poetoyoma that for the end of the working day the combine operator will have so many coupons of the driver, how many it threshed full and incomplete bunkers of grain and sent from a field, and at the driver – there are so much coupons of the combine operator, how many it loaded grain bunkers.
Important point! Each coupon is intended for the accounting of one full bunker of grain, without the indication of weight in kgs. If from the combine otpravlyaetsya the incomplete bunker, in coupons the combine operator has to specify that quantity which is shipped (for example, 0,5 or 0,25 bunkers) and to put the signature.
Stage 3. The driver brings grain on a current. There the received grain weigh and establish weight gross, container and net. (We will remind, gross – it is weight of party of grain together with car weight, net – gross weight minus car weight). Thus the driver gives to the weigher the coupons received from combine operators (and), and the register of reception of grain from the driver (f. No. 71a), koyotory he received in accounts department.
The weigher fills the register which is conducted in one copy and during the working day naxoditsya on hands at the driver. In the register the following data are specified: numbers of coupons of the combine operator, nayozvany cultures, field number, mass of the accepted grain in kgs, the transportation distance, also is appended the signature of the weigher about the accepted grain.
On the basis of this register the driver daily does entries in the lorry waybill about a koliyochestvo of the transported grain and at the end of day hands over these documents in accounts department.
The grain accepted on a current is considered by a zaveduyuyoshchy current or the weigher in the register of reception of grain and other production (f. No. 78). Such register opens daily on each culture and its grade in one copy and is the basis for a grain opriyokhodovaniye.
Let’s give a model of filling of this register.
Sample
Agricultural account, form No. 78
It is approved as the Ministry of the rural
farms of the USSR of 24.02.72 of No. 269-2
Storage place warehouse Culture, grade wheat winter
Materially responsible person Korolenko Maria Vasilyevna
(surname, name, patronymic)
From where arrived (from brigades, offices etc.)
Appendix: No. documents _____________
Korolenko’s signature
Stage 4. At the end of the working day the manager of a current counts up the 78th lump of the grain accepted in a day in the form of No. and writes down result in the Sheet of movement of grain and other production (f. No. 80). In this document the grain rest for the beginning of day, its receipt and leaving in a day is specified and sums sya up for the end of day. Then the manager transfers in accounts department the sheet together with primary dokuyoment on the basis of which it was made, that is a form No. 78 and coupons.
Let’s give a model of filling of the sheet.
Sample
Agricultural account, form No. 80
It is approved as the Ministry of Agriculture of the USSR
24.02.72 of No. 269-2
FH "Chumak" agricultural enterprise
Office No. 1
Brigade
SHEET NO. 1
MOVEMENTS OF GRAIN AND OTHER PRODUCTION
for 15.07.08.
Storage place Warehouse Korolenko M. S. Materially responsible face
FULL NAME.
Culture and grade wheat winter
Registration leaf on arrived or left production
From where arrived or where left
Back
<…>
Appendix: No. documents ________
________ Korolenko ______
Signature
From where arrived (from brigades, offices etc.)
Appendix: No. documents ___
Korolenko’s signature
Stage 4. At the end of the working day the manager of a current counts up the 78th lump of the grain accepted in a day in the form of No. and writes down result in the Sheet of movement of grain and other production (f. No. 80). In this document the grain rest for the beginning of day, its receipt and leaving in a day is specified and sums sya up for the end of day. Then the manager transfers in accounts department the sheet together with primary dokuyoment on the basis of which it was made, that is a form No. 78 and coupons.
Let’s give a model of filling of the sheet.
Sample
Agricultural account, form No. 80
It is approved as the Ministry of Agriculture of the USSR
24.02.72 of No. 269-2
FH "Chumak" agricultural enterprise
Office No. 1
Brigade
NO. SHEET
MOVEMENTS OF GRAIN AND OTHER PRODUCTION
for 15.07.08.
Storage place Warehouse Korolenko M. S. Materially responsible face
FULL NAME.
Culture and grade wheat winter
Registration leaf on arrived or left production
From where arrived or where left
Back
Appendix: No. documents _________
________ Korolenko ______
Signature
Nature: before processing, g - the Appendix: _______ prikhodny and ______ account documents
after processing, g - Signatures: agriculturist Volokov S. A.
Humidity: before processing, % the 18th manager. Korolenko M. V. current
On the basis of the provided act are carried out zapisi in the Book of the accounting of the agricultural produkyotsiya which data are used for production oprikhodovaniye in the account.
It is necessary to know! If the enterprise independently develops forms of the primary and summary registration documents which have not been approved by public authorities for registration of economic operations, they should contain the following obligatory requisites:
• name of the document (form);
• date and drawing up place;
• the enterprise name on behalf of which the document is made;
• contents and volume of economic operation and unit of its measurement;
• positions of the persons responsible for implementation of operation and correctness of its registration;
• personal signature or other data which give the chance to identify the person which was taking part in operation (item 1.4 of Methodical rekomendayotsiya on accounting of biological assets from 29.12.06 of No. 1315, further – Recommendations).
Assessment and initial recognition of the joint venture
The actual number of the joint venture is defined in an oprikhodovaniye place minus a dead waste, shrinkage, waste of green material during the siloing, a senazhirovaniye etc. (item 6.4 of Recommendations).
Therefore it turns out that on balance production oprixoduetsya after sorting and cleaning, and crude production is reflected in the account only in quantitative expression.
The accounting of received production is kept on separate subaccounts of account 27 Production of agricultural production.
At initial recognition of the joint venture it is estimated at sprayovedlivy cost which decreases by the expenses expected on a place of sale (item 6.1 of Recommendations). The main justification of such cost are the prices of the active market on which the enterprise predusmatrivaet to realize the production. If some active markets function, the assessment of the joint venture is carried out according to that from them where its sale is planned.
Production which has not been intended for realization (the nayoprimer, will go for processing or a forage an animal), is estimated also at fair value, and a grain waste – at grain cost, proceeding from its contents in a waste (item 6.7 of Recommendations).
To create fair value of the joint venture, at the enterprise constantly operating komisyosiya as a part of branch experts, rukovoditeyoly the production divisions, materially responsible persons and accountants is created. The cost established by a koyomissiya is made out by the act of determination of fair value of biological assets and agricultural production (in more detail about it read in "BALANS-AGRO", 2007, No. 14).
Reflection order in accounting of operations on an oprikhodovaniye of the joint venture we will consider on a conditional numerical example. Example 2
The agricultural enterprise being the payer
FSN, grows up winter wheat. From a crop
it is received:
• high-grade grain (after cleaning and drying)-5 720 c. Its fair value sostavlyaet 108 UAH/c, therefore, total amount of-617 760 UAH.;
• a grain waste – 397 c. The content of polnoyotsenny grain – 23 %, therefore fair value of a waste – 24,84 UAH/c (108 UAH. x x 23 %), total amount – 9 861,48 UAH.
Costs of cultivation of grain of wheat made 431 792 UAH.
In enterprise accounting economic operations are reflected as follows:
(UAH.)
Production assessment after initial recognition
As appears from standards of item 6.10 of Recommendations, after initial recognition production of a rasteniyevodyostvo and additional OH which don’t accept participation in agricultural activity (soderzhatsya for sale, processings, the direction of their use isn’t defined, etc.), are estimated and reflected for balance date according to P (C) BU 9 "Stocks" on smallest of two estimates: initial cost or net value of realization.
Thus, if for date of balance of the joint venture it is not realized, it is overestimated only when market price of it decreased. And here production dootsenka posle initial recognition isn’t carried out.
And in end we will remind that in time the carried-out field works – pledge of a good harvest. Therefore we wish you generous crops!