In this publication accounting of conducting auxiliary productions, features of the account is shined, namely: the account in repair shops, features of the accounting of work of cargo motor transport, the accounting of services of transport park.
Alla XARITONOVA, accountant-expert of Balans-Klub firm
Auxiliary productions in agricultural industry provide production requirements of osnovyony agricultural branches (plant growing and animal husbandry) – perform for them works and okazyvayut services. At the same time auxiliary proyoizvodstvo carry out also orders for the party – to other enterprises and citizens.
Types of auxiliary productions
Types of agricultural auxiliary proizyovodstvo and objects of the accounting made on these productions for distribution of expenses on potreyobitel, we will present in tab. 1.
Table 1
Actual cost of production (works, uslug) auxiliary productions is defined monthly and on the basis of this assessment belongs on consumers. The exception is represented by the transportyony works which are carried out with use traktorov, and also the services provided with use of live draft force. Such works and services kalkuliruyutsya in (item 7.2 MR No. 132) end of the year.
The services provided by one auxiliary production to another, are estimated on a planned seyobestoimost and not corrected.
Accounting
Accounting of expenses of auxiliary proizyovodstvo is conducted on separate subaccounts of account 23 "Production".
For the account drawing up of the proizyovodstvenny report of a form No. 10.36 of page – x (is provided by item 8.10 MR also
No. 49). The report on the basis of primary documents, accumulative sheets in a cut of objects of the analytical account under articles of expenses is made.
The data of the production report considered on the credit of analytical accounts, transfer to the summary sheet No. 10. Page Zd – x. and in the page Magazine warrant No. 10.3 – x., and then – in the Ledger.
Let’s consider features of the account in separate vspomoyogatelny productions in more detail.
The account in repair shops
Repair shops of agricultural enterprises vypolnyayut works on servicing, repair of cars and the equipment, and also on manufacturing of otdelyyony spare parts, tools, economic inventarya and so forth.
The actual expenses of such workshops consider:
• as a whole - on the subaccount account 23 "Repair shop";
• by separate orders – on analytical accounts in the Log-book of expenses repair mastersyoky (further – the Magazine).
The account is kept in a cut of items of expenditure:
• compensation;
• contributions to social funds;
• cost of spare parts, technical repair materialov, fuels and lubricants and so forth.
Log entries do on the basis of pervichyony documents (repair lists, dresses, registration sheets of work and the executed works, limit and intaking cards, consignment notes, acts of vypolnenyony works, etc.).
Expenses which can’t be carried on the konkyoretny order, consider as obshcheproizvodstvenyony expenses of repair shops on (item 5.11 MR No. 132) separate to the analytical account. Raspredelyayutsya such expenses between separate orders proyoportsionalno to the added direct compensation (item 7.7 MR No. 132).
Expenses on repair of such object decrease by cost removed from repaired object detayoly (knots).
At the end of the month complete works on actual cost on the basis of acts of reception-peredayochi of the executed works are written off on potrebiteyoly (item 7,7 MR No. 132). For the end of reporting month on the account "Repair shop" there can be a balance which reflects the actual cost of nezaveryoshenny works
The account in repair shops we will consider on an example.
Example
In repair shop of agricultural enterprise – the payer of FSN orders for June of tekuyoshchy year arrived:
1) manufacturing seloxszinventarya on the party;
2) lorry maintenance;
3) repair of milking machines.
On the basis of primary documents in the Magazine expenses on implementation of orders (predstavleny in tab. 2) are reflected.
Table 2
On the basis of the delivery-acceptance certificate of the executed works for June the actual expenses of the repair masyotersky are written off on prime cost executed zakazov. Incomplete works for the end of month aren’t present. The agricultural stock is realized to the buyer.
In the account the specified economic operations otrazhayutsya thus (see tabl 3).
Table 3
Features of the accounting of work of cargo motor transport
With use of cargo motor transport which is on balance of the enterprise, it is possible to render transport services as to divisions a predpriyayotiya, and to other organizations, and also citizens.
Charges of cargo motor transport are, as a rule, considered as a whole on separate subschete account 23 "Motor transport" in razreze items of expenditure (compensation, contributions to soyotsialny funds, fuels and lubricants, OS amortization, OS maintenance, repair and tires and tubes replacement, other rasxody).
The main primary document reflecting rabotu of cargo motor transport, the lorry waybill is.
For a month data of waybills obobshhayutsya in the Accumulative sheet of the accounting of work
motor transport. In it for each driver the separate page, where otrazhayutsya indicators of each waybill – in chastnosti is taken away:
• use of working hours;
• run;
• quantity:
– the transported cargoes;
- the executed tonne-kilometers;
- the used fuels and lubricants (on norm and actually);
- the sum to the added driver of a salary;
- distribution of tonne-kilometers between potreyobitel.
All-production costs of vehicle fleet are distributed in proportion to machine-days of work of motor transport (item 5.12 MR No. 132).
For distribution of the rendered autoservices in consumers make the gruppirovochny sheet.
In it specify:
• cargo name;
• consumer of services;
• number of the transported tons and the executed tonyono-kilometers (or machine-days), their sebestoiyomost.
Cost of the services rendered with application avtotransporta, pays off in sequence which is presented in tab. 4.
Table 4
Distribution of expenses cargo avtotransporta in a month is made in a cut of consumers in proportion to the fulfilled machine-days (with time wage) and executed ton kilometram (at price-work payment) on their actual cost.
Accounting of services of tractor park
To services of auxiliary productions performance of transport works treats with application of tractors also. If tractor perform only transyoportny works, the expenses connected with these rabotami, are considered on the separate subaccount Transport works of tractors of account 23.
Cost of such works (includes expenses on compensation, etc.) belongs on consumers proportsioyonalno to volume of transportations and planned sebestoimosti one conditional reference hectare of work (usl. et. hectare).
Adjustment of planned cost of transport works of tractors to level actual sebestoimosti is carried out in (item 5.13 MR No. 132) end of the year.
Often in agricultural enterprises with use of the same tractors are carried out both selskoyokhozyaystvenny, and transport works. For such cases of MR No. 132 (item 5.14) it is provided zatraty on the contents and operation tractor parka to consider on one analytical account Mayoshinno-traktorny park to account 91 Obshcheproizyovodstvennye expenses. An exception are summy the added salary and the spent fuel at performance of agricultural and transport works in plant growing. Such summy belong directly on defined kultury and works.
The main primary dokumentamidlya the accounting of trakyotorny park are.
• a registration leaf of the tractor operator-driver (on agricultural works);
• the tractor waybill (on transport works).
Data from the specified documents bring the sheet of the accounting of use of mashinyono-tractor park in Nakopiyotelnuyu. This sheet is kept in the same order, as the sheet for the accounting of work avtotransporta.
All agricultural and transport works executed with application of tractors, are reflected in usl. et. hectare
Within a year transport works of tractors otnosyat on consumers according to a planned sebestoiyomost 1 usl et. hectare.
In the end of the year expenses of tractor park, ponesenyony on agricultural works, and a calculation difference (from planned) on transport works carry a deviation of actual cost on consumers – in proportion to amount of completed work in usl. et, hectare.
Let’s consider calculation of actual cost of selyyoskokhozyaystvenny and transport works, vypolnenyony tractors with use, for last otchetyony year (tab. 5).
Table 5
List of documents
1. MR No. 49 – Methodical recommendations about maintaining the bukhgaltess.y account about a journal and order form on predpriyoyatiya of the agro-industrial complex, approved by Minagropolitika Ukrainy’s order from 07.03.01 of No. 49.
2. MR No. 132 – Methodical recommendations about planning, the account and a kalkulirovaniye of product cost (works, services) the agricultural enterprises, approved by Minagropolitika Ukrainy’s order from 18.05.01 of No. 132.
IN THE NOTEBOOK TO THE ACCOUNTANT
USE IN 2OO6 TO YEAR OF THE BUDGETARY FUNDS PROVIDED FOR IMPROVEMENT AND REST OF CHILDREN OF EMPLOYEES OF AGRARIAN AND INDUSTRIAL COMPLEX
The expenses connected with improvement and rest of children of employees of agro-industrial complex in children’s improving institutions, are carried out by partial payment (250 hryvnias) permit costs by a proyodolzhitelnost of 18 days. Other means to an overall cost of the permit are paid for the account of other sources of financing.
Children of the school age, at least one of which parents treat the specified category of children works in a farmer or personal country economy, at the enterprise which makes selskokhozyaystvenyony production, orphan children, children deprived of parental guardianship from the former families of workers of an agroproyomyshlenny complex and being in child care facilities. In a prime order orphan children, children deprived of parental guardianship, children, victims of consequences Chernobyl katastrofy, disabled children and children from large and needy families are revitalized.
Farmer, personal country farms, the enterprises and child care facilities in which there are orphan children and children deprived of parental guardianship, form offers concerning improvement of children and coordinate them with managements of agroindustrial development of the district state administrations.
(From the resolution KMU from 31.05.06 of No. 763)
And. XARITONOVA, accountant-expert of Balans-Klub firm