The procedure for conducting an inventory of animals and checking the correctness of records based on its results. Labeling of farm animals Inventory of animals in agriculture

(11 counts "Alive on growing and fattening") To ensure the safety of young animals alive and alive on fattening, the period, within the time period established in the farm, will be counted. in kind, as well as when changing financially responsible persons, for a cat. it is fixed. Be sure to carry out an inventory of all living beings as of December 31 before compiling annual report... The results of the investment were drawn up by acts and inventories and reflected in the book. accounting (surpluses come in, shortages are written off).

General rules and the generally established procedure for carrying out the inventory of the property of the organization and formalizing its results, including live on growing and fattening, is established Methodical guidelines on the investment of property and financial obligations, approved by Order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49.

Number of invoices per report year, the date of their holding, a list of property and financial obligations, checked at each of them, established by the management of the organization. As a rule, the inventory of the actual livestock is carried out: adult productive livestock, working cattle, young livestock, livestock fattening, rabbits, animals, experimental livestock and poultry - at least once a quarter.

In specialized s.-kh. org-x with industrial methods of production, where the bird is kept in wide-sized poultry houses, in windowless rooms with a controlled microclimate, inventory is carried out once a year according to the composition as of December 31 ... of the year; bee colonies - at least 2 times a year (in spring - no later than June 1 and in autumn, as a rule, October 1).

To carry out the inventory in the organization, a constantly operating inventory is created. With a large amount of work for the simultaneous holding of the investment of the property and the financial obligation, in the creation of the working inventory commission. With a small amount of work and the presence of a revision commission in the org. The personal composition of the permanent and working inventory commissions is approved by the head of the organization. The document on the composition of the commission (order, resolution, order) is registered in the book for monitoring the execution of orders for conducting and investment. The composition of the inventory commission includes representatives of the administration of the organization, workers of the accounting service, specialists of the zoo-engaging and wind services, head. farm and other workers. The composition of the inventory commission can include a representative of the internal audit service of the organization, independent auditors of the organization. The absence of at least one member of the commission during the implementation of the investment serves as the basis for recognizing the results of the investment as invalid. An adult product, draft cattle, culled from the main herd and set for fattening, is entered in the inventory, in which the decree is: number of the live (tag, brand), nickname of the live, year of birth - I, breed, fatness, live weight (weight) of a living (except for horses, camels, mules, deer, for which weight (weight) is not indicated) and the initial cost. The breed is indicated on the basis of livestock grading data. Cattle, draft animals, pigs (queens and boars) and especially valuable specimens of sheep and other livestock (breeding core) are included in the inventory individually. Other livestock of the main herd, taken into account in the group order, are included in the inventory by age and sex groups with a decree of the number of heads and live weight (weight) for each group.

Young cattle, breeding horses and draft animals are included in the inventory ind-but with a decree of inventory numbers, nicknames, sex, color, breed, etc. Live on fattening, milk pigs, sheep and goats, poultry and other types of live, taught in group order, included in the inventory according to the nomenclature adopted in the accounting registers, with the m number of heads and live weight (weight) for each group. Inventories of the composition by type of living separately for farms, workshops, departments, teams in the context of accounting groups and financially responsible persons.

The results of the invention were drawn up by acts. Based on the statements of the acts in the Bukh. accounting revealed unaccounted livestock live on growing and fattening are taken into account with referring to financial res-you (d-t count 11 "Alive on growing and fattening", cr-t count 91 "Other d-dy and r-s").

At the end of the report. years alive on the up-and fattening reflected in the booze. balance according to st-ty, determined based on isp-x methods of assessment.

Alive on growing and fattening, according to which the current market st-th, st-th sales decreased, the org-I can reflect in the buh. balance at the end of pt. year after deduction of rez-va under the reduction of the article-ti material-x valuable. The reserve for the reduction of the st-ty material of the valuable image due to the financial results in the org-and on the well-well of the difference between the current market st-th and the actual cost of living x for growing and fattening, if the latter is higher than the current market. st-ti.

In this case, the sum of the images and the reserve reflected in the accounting in the liabilities of the bukh. balance is not separately reflected. The order of reflection on the accounts of the amounts of the reduction of mat. values ​​are as follows. Before drawing up, as a rule, an annual balance sheet, the actual cost of procurement (acquisition), growing live is compared with the current market value (cost possible sale). Comparison of two assessments is carried out for livestock on growing and fattening, if market prices for them are steadily declining. If the fact-I self-st turns out to be lower than the current market st-t, as a balance-th estimate, it is taken the smallest, i.e. factual self. If the current market st-st turns out to be lower than the actual cost, then live on growing fattening in the balance sheet is reflected according to the current market. st-ti, and in the profit and loss statement recognize a loss from a decrease in their st-ty.

In accordance with PBU "Accounting policy of the organization", PBU 1/98, approved by the Order of the Ministry of Finance of the Russian Federation of December 9, 1998 N 60n, it follows

proceed from the requirements of discretion, i.e. more preparedness for

confession in Bukh. accounting for expenses and liabilities than possible income and assets. Organization in ch. period should not allow the overestimation of st-ti live-x on growing and fattening, as well as other types of material values, and the need for recognition in the future of losses, related to this period.

The current market st-th (or the cost of a possible sale) is understood as the amount of money that the organization can receive in the event of the sale of the corresponding material values, including live on growing and fattening. When def. the current market article is advisable to be based on the most reliable information available at the time of assessment. It is also advisable to take into account price fluctuations associated with the events that occurred after ch. dates (in accordance with PBU 7/98 "Events after the report date", approved by Order of the Ministry of Finance of the Russian Federation of November 25, 1998 N 56n) and confirming the conditions that took place at the end of the report. period. Comparison of the actual production with the current market st-y should be carried out for each species or groups of livestock for growing and fattening. Recognition of the item of a possible sale as a balance-sheet assessment of materials does not change their item in the accounting. For the amount of reduction of item-ti value mat they form reserves at the expense of profit ex. of the year. Lives on growing and fattening, belonging to the organization, but on the way, or in front of the buyer on bail, are accounted for in the bukh. accounting in the appraisal provided in the dog-re, with the subsequent clarification of the actual cost.

In the accounting report, at least the following information is subject to disclosure, taking into account materiality:

· On methods of assessing livestock on growing and fattening according to their groups (types);

· On the consequences of changes in the methods of assessing livestock in growing and fattening;

· About one hundred live-x on growing and fattening, pledged;

· On the size and movement of reserves for the reduction of st-ty live-x on growing and fattening as an integral part of mat values.

In the reporting buh of the agricultural org-th information about the presence and movement-and live-x on growing and fattening is reflected. in the next forms:

Balance sheet(f. N 1), section 2 " Current assets"," Inventories "group;

Report on the sale of agricultural products (f. N 7-APK);

Report on the production and cost of livestock products

(f. N 13-APK);

Report on the presence of animals (f. N 15-APK).

14. Documenting movement of inventories: agricultural products, grain, seeds, feed, raw materials, materials, oil products, spare parts.

Primary documents on the receipt and consumption of inventories are the basis for organizing accounting in this area. These documents must be carefully drawn up, be sure to contain the signatures of the persons responsible for committing business transactions, and other required details.

The main primary documents for the posting of incoming inventories - invoices with accompanying invoices, receipts and specifications.

Agricultural organizations in accounting are used as standard interdepartmental forms primary accounting and industry-specific.

Materials come to the organization from suppliers through proxies, to whom a standard form of power of attorney is issued. These powers of attorney are registered in a special journal and are documents strict accountability... Unused powers of attorney are handed over to the accounting department the next day after the expiration of their term.

The trustee hands over material assets to the warehouse on the basis of the following documents: receipt orders (form M-4), acts of acceptance of materials (form M-7), limit pick-up cards (form M-8) and consignment notes ...

The act of acceptance of materials (form M-7) is drawn up by the commission in the event of a discrepancy between the received material values ​​at the warehouse in the presence of a representative of the supplier. This document is also used if inventory items were received without documents.

For a shortage of material assets, the buyer presents a claim to the supplier, an act of shortage with attachments of copies of accompanying and other documents (receipts of the railway station, the pier for checking the weight of the cargo, commercial acts indicating the reasons for the shortages).

After receiving material assets, one copy of the act is transferred to the accounting department with the attachment of documents for posting by quantity and amount, and the second is sent to the supplier along with a letter of claim.

Petroleum products arrive on the basis of consignment notes, a product quality passport, where its name, brand and others are indicated technical specifications... In the event of a shortage of petroleum products, a special act is drawn up.

When materials are manufactured in their organization (staples, nails, spare parts), they come on the basis of on-farm invoices, verified with a piecework order.

In agricultural organizations, for the release and receipt of materials from the warehouse within the limit or released for reporting with subsequent use in production, an industry primary accounting document- limit intake sheet. One copy of it remains in the warehouse, the second is transferred to the accounting department. The term of use of this document is no more than 15 days.

For the release (movement) of material values ​​within the organization (in case of one-time operations), on-farm invoices are intended.

When writing off from accountable persons for the production costs of fertilizers, pesticides, herbicides and other plant protection products, an act on the use of mineral, organic and bacterial fertilizers is drawn up.

The document reflecting the consumption of repair materials, spare parts for the repair of tractors, combines, and other agricultural machines is a list of defects for the repair of machines, which also determines the planned and actual cost of repairs. It is compiled in a repair shop in duplicate: one is transferred to the warehouse as the basis for the issuance of valuables, the second remains with the head of the workshop to control the completeness of receiving material values ​​from the warehouse.

On the basis of these documents, financially responsible persons prepare a monthly report on the movement of material assets.

Documenting the accounting of grain from the harvest can be carried out in three ways.

In the first method, a register of sending grain and other products from the field is used, which, being a cumulative document, allows you to reduce the amount primary documents for grain accounting.

Prior to the commencement of work, the accounting department issues register notebooks to the combiners with pre-filled details (organization name, personnel number, surname, name, patronymic of the combiner, register numbers, etc.) under one number in triplicate. Registers are issued to combine operators against receipt and registered in a special book, where personal accounts are opened for each person to whom the registers are issued. The first copy remains with the operator, the second and third he gives to the driver. The driver keeps the second copy with himself, and the third one sends it to the current.

During the day, the combine operator accumulates as many registers as the number of vehicles transporting grain from this combine; the driver has as many registers as there were harvesters during the day. The combine operator indicates in the register the name of the driver, the number of his car, the bunker mass of the sent grain, and signs in the driver's copy, confirming the fact of delivery of the grain. The driver signs the first copy of the combine operator's register, confirming the acceptance of grain for transportation. The manager takes the grain from the driver; by weighing, its gross and net mass is determined.

On the current account is kept in the register of reception of grain and other products; it accumulates information about the received products. The register, along with other documents, is handed over to the accounting department, indicating the name of the product, the place where it came from, its weight and other data.

In the second method of accounting for the receipt of grain from the harvest, vouchers are used for the export of products from the field. The accounting department issues a voucher book to each operator against receipt. The procedure for their registration is the same as for the registers of sending grain and other products from the field.

In the voucher, the combiner indicates the number of the car, the surname of the driver, the name (grade) of the crop, the bunker mass of the sent grain. On the current, the grain is weighed and in two copies of the vouchers indicate the mass of the received grain. One copy with a receipt for grain is returned to the driver.

The essence of the third method is that instead of primary documents (registers or vouchers), the combiner for each bunker of unloaded grain gives the driver a combine operator's coupon of the same color (for example, yellow) made on thick paper using a typographic method, and in confirmation of receipt of the grain, the driver hands the driver a coupon a different color (for example, green).

Coupons are issued to each combine operator, driver, bunker driver (tractor driver) engaged in harvesting and transporting grain, with pre-filled details (name of the agricultural organization, personnel numbers, last names, first names, patronymics of the combine operator, driver, tractor driver), signed by the chief accountant and sealed. Issuance of coupons is registered in a special book (journal) for accounting of issued coupons.

When unloading a full grain bin into a car or tractor cart, the combine operator does not make any entries in his coupon. When unloading half or a quarter of the bunker (for example, at the end of the shift), the combine operator writes down 0.5 or 0.25 in the coupon and gives it to the driver (tractor driver), confirming this record with his signature.

The combiner coupon is accompanying document when transporting grain to a current or other storage location. On the current, the grain is weighed, the numbers of the coupons of the combine operator, the name of the driver, the number of the car (tractor) and the weight of the grain accepted by the weigher are recorded. At the same time, the mass of grain is recorded in the register of receiving grain from the driver, which is kept in one copy and kept by the driver (tractor driver).

At the end of the shift, the combiner transfers the coupons received from the drivers to the current manager and receives from him, in return, an extract from the register on the grain grinding. A reconciliation of the number of bunkers sent from the harvesters and received on current bunkers is carried out. The extracts from the registers about the grain threshing drawn up by the head of the current are transferred to the accounting department and serve as the basis for calculating the remuneration of the combine operator.

Due to the fact that there are practically no records in the coupons, time is saved, which is very important during the harvesting period. The coupon method of accounting for the harvest assumes a high level of organization accounting, control over the use of coupons, the safety of products on the current.

Before filling the grain for long-term storage, it must be dried, cleaned and sorted. For each batch of grain, weighed and released for this purpose, a special act is drawn up for sorting and drying of crop products in one copy. It records the receipt of the original product (weight, price, amount, corresponding invoices) and the receipt of products (one or more types) of sorting and drying, indicating the waste used and unused (shrinkage, dead litter). On the basis of the act, the products sorted by types and grades, as well as the waste used, are credited to the appropriate accounting accounts.

To write off the expense of materially responsible persons (agronomists, brsh ydirs) of seeds and planting material for sowing (planting) the corresponding crops, an act of consumption of seeds and planting material is applied. It is drawn up by the agronomist at the end of sowing (planting) in the crop rotation fields, approved by the head of the organization and, together with the expense documents, is transferred to the accounting department for reflection in the accounting registers.

For the posting of the products of the harvest of vegetables, fruits and berries and other crops in crop production (as well as eggs in animal husbandry), a diary of the receipt of agricultural products is used. The document is maintained by the foremen for the areas of crops assigned to them (poultry population); it records incoming products separately for each employee. Weighing is carried out by the receiver and records the data in a diary, indicating the date, place of harvest and acceptance of the crop, the area from which it is harvested, the weight and quality of the product. If weighing cannot be carried out at acceptance, a previously measured container is used to determine the weight of the harvested crop.

Every day, the inspector calculates the results of the receipt of products in the diaries, and the foreman or team leader, on the basis of the diaries, records the output of each employee in the record sheet of labor and work performed. At the end of the day, the diaries are handed over to the accounting department.

In specialized agricultural organizations, special documents are used to account for the incoming crop. So, in specialized vegetable-growing organizations, a diary of the receipt of indoor products is used, which is kept by the foreman. As the harvesting workers arrive, the harvested products are weighed and each plumb line is recorded in a diary indicating the mass of the products received, their quality (standard, non-standard, waste), the place of harvest, the area from which the products were harvested.

When sending products from harvesting sites for sale, processing, canteens, consignment notes or on-farm invoices are used.

To account for the receipt of horticultural and viticultural products in specialized organizations, a diary of the receipt of horticultural products is intended. The products collected by the workers are handed over to the foreman, who weighs it and writes each plumb line in a diary, indicating the date and place of harvesting and acceptance of the crop. To determine the mass of the harvested crop, if it is impossible to weigh the products, a previously measured container is used.

When harvesting potatoes, root crops, vegetables with harvesting machines, the previously considered primary document is used - the register of sending grain and other products from the field.

Acceptance of coarse (hay, straw), as well as succulent feed, their transfer for safekeeping is carried out by a commission consisting of the chief agronomist, an agronomist of the unit, a livestock technician, a foreman, under whose leadership the stacking, ensiling, performance of other work, and the person taking feed under your responsibility. The commission checks the number of stacks (haystacks), trenches, the quality of fodder stacking, measures stacks (stacks), piles, trenches, silos, determines their volume, mass (by volume and specific gravity each cubic meter) and the quality of harvested feed.

For each type of prepared coarse and succulent feed, the commission draws up an act of acceptance of coarse and succulent feed in duplicate. Attached to the act are plot diagrams indicating the location and numbers of haystacks, stacks, trenches, heaps, storage facilities.

The first copy of the act is transferred to the accounting department, where it serves as the basis for the posting of harvested, silted or locked feed. The second copy of the act with the layout of the stacks and stacks is handed over to the person who took the feed for storage.

Stacked straw is accepted by the commission and drawn up in an act in the same manner as coarse and succulent feed.

For the posting of green mass of cultivated, improved and natural pastures fed to livestock without preliminary harvesting (on grazing), an act for posting pasture fodder and an act for posting pasture fodder accounted for by the mowing method is used.

The amount of green mass is determined by the commission including representatives of agronomic and zootechnical services. The choice of the method of accounting for the used feed (zootechnical or cutting) is carried out by the members of the commission, taking into account the peculiarities of the grass stand on the site. The drawn up act is transferred to the accounting department and serves as the basis for accounting for the yield of feed and their inclusion in the costs of maintaining the livestock of animals to which they are fed.

Data on the green mass fed to livestock are recorded in the feed consumption log and used to determine the yield of cultivated and improved pastures. These data are expressed in centners (in terms of hay). The green mass of natural pastures fed to livestock on grazing is recorded in an act without a cost estimate or in the amount of actual costs.

To account for the distribution of feed to livestock farms, a feed consumption record sheet is intended, which is issued in duplicate by the zootechnical service or the accounting department on the basis of the animal feeding plan in accordance with the approved diet. The list indicates the limit of feeds by species and sex and age groups of animals for which they are issued.

The first copy of the statement with a receipt from the recipient of feed serves as the basis for accounting for feed released by the warehouse manager or other materially responsible person, and the second (with a receipt from the warehouse manager about the supply of feed) is held by the farm manager or foreman. At the end of the month, the livestock technician or farm manager determines the actual feed consumption by animal group, and if there are feed residues, the data on the residues.

Indicators on the consumption of feed by type are summarized in the feed consumption log.

The milk production log is used to keep track of milk on the farm on a daily basis. The magazine is kept by the head of the farm, foreman, machine milking foreman or senior milkmaid. Records in it are made for each milkmaid (master of machine milking) for the assigned group of serviced cows; after each milking, indicate the amount of milk produced, its fat content, the total amount of fat units obtained and other data.

The totals calculated in the journal characterize vertically the milk yield per day, horizontally - the amount of milk milked by each milkmaid (machine milking master) for the reporting period. The journal is kept in one copy within 15 days; it is kept on the farm. The signature of the milkmaid (milking machine operator) confirms the correctness of the data on the amount of milk produced. The magazine is signed daily by the farm manager or foreman; after 15 days it is handed over to the accounting department.

The journal should contain information about control milking (mark "Control milking"), which allows to implement the control, information and analytical functions of accounting.

Data on the amount of milk produced daily from the milk production log is transferred to the milk flow register, which is a consolidated document. The statement reflects information on the flow of milk and its consumption through the main channels: sold, transferred for processing, used for feeding animals, for catering and other purposes; the total of the expense for the day and the balance at the end of the day are determined.

The statement is kept separately for each farm in two copies. The first copy, together with the primary accounting documents for the arrival and consumption of milk, is transferred to the accounting department to check and reflect the movement of milk in the accounting registers. The second copy serves as the head of the farm or the milk receiver as the basis for posting and accounting for milk consumption in the book (cards) of warehouse accounting.

When milk is received (purchased) from citizens on the basis of contracts concluded for acceptance for subsequent sale, the register of acceptance (purchase) of milk from citizens is applied. It takes into account the incoming milk in the order of fulfillment of contracts concluded with each citizen, indicating the quantity, fat content and other indicators provided for by the contract.

To record the receipt and dispatch of wool to the receiving points according to the number of sheep assigned to the brigade of shepherds, a diary of the receipt and dispatch of wool is used. In the diary, when accepting wool from the shearers, in the first line indicate from which livestock of sheared sheep the wool was handed over by each shearer, in the second - the amount of wool handed over. At the end of the day, the receiver determines the results of the receipt of wool for the day and its quantity by class, indicators on the shipment of wool to procurement organizations and displays the remainder at the end of the day.

On the basis of the diaries, acts of shearing and acceptance of wool are drawn up. This document is issued by the zootechnician in triplicate with the participation of the shepherd and the head of the sheep shearing station. The act indicates the breed, the age group of the sheep, the amount of wool sheared, sheared wool from one sheep according to the plan and in fact! The first copy of the act is attached to the diary of the receipt and dispatch of wool to procurement points and serves as the basis for posting wool in the warehouse; the second remains with the foreman (senior shepherd) to calculate the wages for the shepherds; the third is handed over to the livestock technician for the preparation of the sheep shearing report.

In the incubation workshop, an egg sorting act is used to document the sorting results. Sorting is subject to the eggs delivered to the incubation shop from the warehouse, from the parent flock of poultry, from suppliers and through other channels. Eggs suitable for incubation are sorted by weight, shell thickness, protein consistency, protein pigmentation and, taking into account quality indicators, are laid out on trays for laying in an incubator. Eggs that are food and not suitable for incubation (incubation, battle, blood, etc.) are transferred to the warehouse. Eggs unsuitable for incubation and food purposes are indicated in a separate line in the act.

The act signed by the head of the incubation workshop, other members of the commission, approved by the head of the organization, is transferred to the accounting department, where it is used for entries in the accounting registers.

To account for the movement of processed products, special documents are provided. So, for the daily accounting of the processing of milk and dairy products at the separator station and other processing points (in workshops, mini-factories), a list of accounting for the processing of milk and dairy products is intended. The statement is drawn up daily in duplicate by the master or the head of the point and consists of two sections. In the first, data on the receipt of milk for processing is indicated: unit of measure, quantity, fat content, total number of fat units, price, amount, correspondence of invoices; in the second section - data on receipts from processing separately for each of the received types of products (standardized milk, cream, sour cream, cottage cheese of the corresponding fat content, butter, etc.).

The first copy of the statement with incoming and outgoing documents is transferred to the accounting department, the second remains at the processing point as a document confirming the fact of milk processing and receipt of products.

To register processing operations at subsidiary enterprises of agricultural organizations (mill, bakery, pickling station of vegetables, etc.), a report on the processing of products is provided.

The report is drawn up by the head of production in two copies. In the first section of the document, daily indicate the amount of actually consumed raw materials and materials, their amount that needs to be spent according to the rates of actual output finished products, as well as the number of containers. The second section of the report reflects the number of processed products by type (in physical and notional terms) and rejects.

The report, together with the primary accounting documents on the consumption of raw materials, materials, packaging, delivery to the warehouse and dispatch of finished products to customers, is submitted to the accounting department, the second copy remains in the workshop or product processing point.

The incubation process report is used to record incubation operations for poultry. It is drawn up in duplicate by the head of the shop on the basis of primary documents on the movement of eggs and hatched chickens. In the report by dates, the set of eggs for incubation is recorded, indicating the number of laid eggs and the remainder at the beginning of the day (month). Each batch of eggs set in incubation is assigned a serial number. The report indicates data on the withdrawal of eggs during candling (checking): at the first mirage - unfertilized, with blood rings, broken; in the second - frozen, broken. For each batch, on the basis of the above data, the remainder of eggs in incubation at the end of the day (month) is determined. At the end of the report, data on the hatching of chickens (healthy, weak) are given, the preliminary percentage of hatching (without weak) and the final result of hatching (additional capitalization from a weak population and total percentage output).

The hatched chickens are transferred to the breeding workshop according to the on-farm invoice. Frozen and suffocated people arrive as waste used for forage purposes.

The report is signed by the operators, the senior operator, the head of the incubation shop; it is approved by the head of the organization, after which the first copy, along with supporting documents, is transferred to the accounting department.

To summarize data on the movement of products in the refrigerator warehouse, a report is provided, consisting of incoming and outgoing parts. At the beginning of the incoming part, the balance at the beginning of the reporting period is indicated, then the receipt of products from the slaughterhouse and through other channels by categories of meat products (first, second, lower than second) is reflected. For each category, indicate data on the number of heads, weight of each head, price, amount, with the determination of the total for all three categories; the total number of heads and the total weight. At the bottom of the incoming part, the data for the day and for the entire reporting period.

In the expenditure part, for the same categories, data on the consumption of products per day are indicated: sale, processing, leave for catering, etc., determine the total consumption per day for each channel (quantity, weight). At the bottom of the expenditure part, general data on the expense for the day for each category and the total expense for the reporting period are given. Based on these data, product balances are determined at the end of the day and the reporting period.

The report is drawn up in duplicate for each day and for the whole month on the basis of primary accounting documents on the movement of meat in the refrigerator warehouse. The second copy of the report remains in the warehouse, and the first is signed by the manager and, together with the primary accounting documents, is submitted to the accounting department for verification and subsequent processing.

When sending products to procurement organizations, they write out consignment notes of various forms; specialized forms of invoices are considered in the section on accounting for product sales.

Raised and fattened cattle are constantly increasing their weight. To determine the increase, the animals are systematically weighed (at birth, transfer to the next age group and the main herd, slaughter, setting the culled animals of the main herd for feed, removal from fattening) at the end of the month.

Weighing of young cattle and adult fattening animals is carried out monthly.

The weighing results are entered into the animal weighing list (f. No. 306-APK), indicating the type of animals weighed, their inventory numbers, the number of heads, the weight of the animals on the date of weighing, the weight of the previous weighing and the increase in live weight. Thus, in the statement, the increase in live weight is calculated only for those animals that were in the group on the day of weighing. Determination of the increase in 1 live weight of livestock is carried out by farms and groups in centners or kilograms.

To determine the gain for the reporting month for group 1, taking into account the incoming and outgoing animals, a list of determining the increase in live weight is drawn up (form No. 307-APK)

Inventory of animals for growing and fattening in the KSUP "New Way-Agro" is carried out by a commission consisting of the chief zootechnician (chairman of the commission), an accountant and a veterinarian.

By the beginning of the inventory in the accounting department of the economy, work is being done to process all accounting documents on the movement of animals, it is checked whether all entries were made on the accounts of analytical accounting and the balances are displayed on the day of the inventory. Before the inventory is taken from the materially responsible persons, a receipt is taken that all incoming and outgoing documents are included in the last report and that they do not have animals that have not been recorded or written off as of the date of the inventory.

When carrying out an inventory, the animals are counted, selectively weighed, and the fatness and condition of the animals are determined. When counting livestock, members of the commission make sure that each animal has an ear number (pluck or tag). If the animal does not have inventory number, it is driven to another room to install the accessory.

When making an inventory of animals for growing and fattening, the commission also checks whether acts have been drawn up for all offspring on farms, whether all cases of death or forced slaughter are recorded and documented, establish the causes of death or forced slaughter and check the general condition of the premises, pay attention to the mechanization of labor-intensive processes.

The results of the inventory of animals are drawn up with an inventory list. These inventories are compiled separately for each materially responsible person.

At the end of the compilation of the inventory, the commission, by comparing the actual balances with the balances according to the report, the materially responsible persons drawn up on the date of the inventory, determine the preliminary result of the inventory. After summing up the inventory, all attachments to the inventory (report of the materially responsible person) are indicated, the composition of the commission is listed, and the members of the commission sign the inventory list.

The final result of the inventory is determined in the accounting department of the farm. In the case of an inventory of actual data and inventory results, a collation statement inventory results. In the analyzed period in the KSUP "New path-agro" discrepancies in the inventory were not found.

As a result of the inventory, shortages or surpluses can be identified, which are estimated based on live weight and planned cost 1 c. live weight, which at the end of the year is brought to the actual. Due to the fact that shortages and surpluses were not revealed in the analyzed farm during the inventory of animals, the amount for the correspondences below is not given.

For the amount of the identified shortage of young animals on the farm, the following correspondence of accounts is drawn up, presented in Table 4.3.

Table 4.3 - Correspondence of accounts when taking into account the results of the inventory

For shortages and losses resulting from abuse, Chief Accountant and the head of the enterprise should send materials to investigative bodies with the aim of identifying the perpetrators and recovering the damage caused from them.

Correct zootechnical and production accounting on livestock farms and farms is impossible without tagging (tagging) the entire available livestock of farm animals.

Cattle are marked with metal earrings or buttons, by burning numbers on the horns, ear pins, and individual animals, for example, by putting rings with numbers on their legs.

The marking of animals with metal earrings or buttons is performed using special forceps, which are used to rivet the marks inserted into the right ear.

To burn the number on the right horn of the animal, special metal stamps with convex numbers are used, which are pre-heated to a dark cherry color. When carrying out work, it is necessary to ensure that the brands do not overheat, otherwise they will quickly burn out.

Labeling animals with a tattoo on their ears is carried out with tattooing forceps, into which needle letters and numbers are inserted. Tattooed like this. The inner side of the animal's ear is wiped from dirt and grease, disinfected with denatured alcohol or a 3-5% solution of carbolic acid (crystalline), after which it is smeared with a paint pounded to the likeness of sour cream. As a paint, Dutch and lamp soot, indigo paint, ocher or red lead are used, which are rubbed with denatured alcohol or with a solution of carbolic acid.

By pressing the handle of the forceps, punctures are made on the skin of the ear, then the paint is carefully rubbed. Animals with light skin on the inside of the ear are tattooed with Galland or lamp soot, while animals with dark skin are tattooed and marked with red lead, ocher or indigo paint. The numbers should be located in the middle of the ear and along its length.

Marking and plucking on the ears is done with special forceps according to the installed single key. On the right ear, an indentation on the upper edge denotes the number 1, a indentation on the lower edge - 3, one indentation on the corner of the ear - 100, a round hole in the middle of the ear - 400, the second round hole closer to the edge of the ear - 1000. On the left ear - each an indentation on the upper edge indicates the number 10, an indentation on the lower edge - 30, an indentation at the corner of the ear - 200, a round hole in the middle of the ear - 800, the second hole closer to the edge of the ear - 2000.

Using this method, you can number up to 4621 numbers. For example, you want to apply the number 2455 to the ear of an animal. On the left ear, closer to the edge, make one round hole (2000), one round hole in the middle of the right ear (400), one notch on the lower edge of the left ear (30), two notches on the upper edge of the left ear (10 + 10). one notch on the lower edge of the right ear (3) and two notches on the upper edge of the right ear (1 + 1). This will add up to 2000 + 400 + 30 + 10 + 10 + 3 + 1 + 1 = 2455.

When marking animals with plucking, the ears are disinfected with a 2% solution of phenolic creolin, denatured alcohol or 3-5% solution of crystalline carbolic acid; the places of the pits are smeared with tincture of iodine. The numbering of each type of livestock on the farm starts from the first number and continues until 9999, then starts again from the first number.

Repetition of the same numbers for several animals of the same species is not allowed. If there are animals in the farm that were previously numbered, these numbers do not change, but in order to avoid repetition, they are excluded from the number of serial numbers.

Animals that entered the farm with inventory numbers that have already been assigned to others on the farm are numbered serial numbers and in inventory book indicate the new accession number and the method of tagging.

If the farm receives animals with inventory numbers that are not on the farm, they are recorded in the inventory book under these numbers. In cases of loss of metal tags and the impossibility of their manufacture on the spot, animals are numbered with the same numbers in a different way. In the inventory book it is noted that the number has been restored and in what way the tagging was carried out.

The numbers of the abandoned animals are not assigned to other animals remaining on the farm. To avoid the possibility of repeating the same numbers in animals (if there are several farms, brigades or departments of the same type of livestock in the farms), it is necessary to assign a certain number of numbers to each farm (brigade). For example, brigade No. 1, which has fewer livestock, is assigned numbers from 1 to 2999, and brigade No. 2, which has more livestock, from 3000 to 9999.

After the completion of the work on tagging animals, it is necessary to draw up an act in which it is necessary to indicate which species of animals was tagged, methods, with what numbers (by type of livestock), when it was completed and who carried out the tagging.

1) Labeling animals with metal catkins.
2) Tagging animals with tattoos.
3) Burning out numbers.
4) Labeling animals.

When making an inventory of adult productive and working cattle, the following is entered in the inventory: animal number, nickname, year of birth, breed, fatness, weight (except for horses, camels, mules and deer) and initial cost Young cattle, breeding horses and draft animals are included in the inventory individually, indicating the inventory numbers, nicknames, sex, color and breed. The cost of missing animals (dead and forcibly slaughtered, except for those killed in connection with an epizootic or natural disasters) is written off accounting entry: debit of account 84 “Shortages and losses from damage to valuables”; credit account 11 "Animals for growing and fattening".

The audit of the availability and registration of animals for growing and fattening is a specific object audit... The purpose of the audit of operations with animals in growing and fattening during the audit is expressed in the formation of an opinion on the reliability of the client's financial statements and the compliance of the accounting procedure for the operations in question with the current legislation.

General inspection tasks are also preserved, which, according to Federal rule(standard) audit activity No. 5 "Audit evidence" is to collect audit evidence required to confirm all the prerequisites for preparing an audit.

Inventory procedure:

• · Verification of the actual presence of animals, recorded in the accounting and reporting for a specific date, and documented rights to them;
• · Checking the reality of the occurrence of operations on the movement of animals reflected in the accounting in the audited period and control over the completeness of the reflection of the analyzed operations in accounting registers and reporting;
• · Checking the correctness of the valuation of this type of assets in accounting and reporting in accordance with the requirements of regulatory enactments;
• · Control over the accuracy of the reflection of operations with animals in growing and fattening in accounting registers and statements and confirmation of the correct classification, presentation and disclosure of the studied operations in the financial statements.

Sources of information for the audit are: accounting policy enterprises, financial statements, primary documents, registers of synthetic and analytical accounting of animals for growing and fattening.

The general scheme for auditing the correctness of accounts based on inventory data:

The procedure for checking animals for growing and fattening

Subject to rigorous inspection primary documents for animal accounting, for example, posting of offspring of animals - Act for posting offspring, transfer of animals from one sex and age group to another - Act for transferring animals from group to group, slaughter of animals - Act for disposal of animals and poultry (slaughter, cutting, mortality

Ensuring the safety of animals is largely facilitated by a timely inventory of livestock.

Inventory is a check in kind and documentary confirmation of the actual availability of funds and their sources, identifying deviations from accounting data and deciding on amending accounting data.

When conducting an inventory, the following tasks are solved:

Revealing the actual availability of inventory items and Money by drawing up inventories, acts of reconciliation of calculations;

Checking the validity of the selection of materially responsible persons and the correctness of the conclusion of agreements on material liability with them;

Control over the safety of inventory and funds by comparing the actual availability with accounting data.

The procedure for taking inventory of property and liabilities of a business entity is determined by the Law of the Republic of Belarus "On accounting and reporting", Instruction on inventory of assets and liabilities dated 30.11.2007. No. 180 with amendments and additions dated 22.04.2010.

Mandatory inventory is carried out in the following cases:

When changing the head;

When revealing the facts of theft;

When changing the financially responsible person and in other cases.

At the beginning of the year, a permanent inventory commission is created at JSC Miropolye, consisting of:

The head or his deputy (chairman of the commission);

Chief Accountant;

Heads of structural divisions;

Members of the public.

The commission includes experienced workers who are well aware of the inventory values, prices and primary accounting.

The commission is appointed by the head of the farm and formalized by order. The order also establishes the start and end dates for the inventory taking. In JSC Miropolye, depending on the type of inventory, both monthly, quarterly and annual inventories are carried out.

Before the inventory of animals for growing and fattening on the farm, a commission is created, which includes: workers of the zootechnical and veterinary services, an accountant, an economist and other specialists. On the farm, the annual inventory of animals for growing and fattening was carried out as of 01.01.2013. The results of the inventory are drawn up with inventory records from which it can be seen that there were no deviations from the accounting data.

To check the safety of animals, a control inventory of livestock was carried out, which is combined with an inspection of the livestock complex.

Before the inventory, the auditor got acquainted with the state of the primary documentation on the complex, inventory lists, breeding stock cards, offspring registration logs and other documents related to recording the movement and availability of livestock.

Young cattle are included in the inventory lists individually, indicating the inventory numbers, nicknames, sex, color, breed. Fattening animals, counted in group order, are included in the inventory by age and sex groups, indicating the number of heads and live weight in the group.

The commission, first of all, got acquainted with the placement and assignment of animals to financially responsible persons. It should not be allowed that animals assigned to one financially responsible person are counted by another.

The check of the livestock is carried out in the presence of the materially responsible person. Without it, inventory can be carried out only in exceptional cases: illness, death, etc.

After familiarization with the accounting and zootechnical documentation on the farm, an inspection of the territory in which the animals are housed is carried out. Inspection is carried out in order to prevent theft or addition of animals through additional communication channels. In addition, it is checked whether the documents for the calves born on the last day have been completed. If a non-capitalized offspring is found, then the paperwork for its posting is immediately processed. Thereafter, the financially responsible person draws up a report on the movement of livestock and poultry on the farm at the date of inspection. Then the financially responsible person draws up a receipt that all documents are included in the report, there are no hidden documents.

Direct recount of animals is performed depending on how many members of the inventory commission, how the animals are placed and where exactly. The recount involves not only the financially responsible persons themselves, but also the workers at their disposal: operators, cattle breeders, calves.

The members of the commission recount and write down in a draft the number of heads in the places where the animals are kept. Recording can be performed directly into the inventory list. The farm foreman also counts the livestock and writes it down in his draft. Then the indicators are compared.

On each sheet of draft records and an inventory list, the participants in the recount of animals must sign with the name of the farm, the date, and the names of the participants in the recount.

Animals are not weighed during inventory. Only the availability of livestock is established. The procedure for recounting is as follows: the main herd of cattle, heifers are recounted, indicating in the inventory the individual data of each animal: inventory number, nickname, special signs, fatness. An inventory is drawn up for each financially responsible person. Young cattle are counted without exception, reflecting the total number of heads in the context, financially responsible persons. The recalculation is carried out by moving young animals from one building to another free place. The passage for the ferry should be such that one animal can pass through it. In case of a large number of animals, two persons shall count at the same time. When counting livestock, members of the commission make sure that each animal has a brand, ear number or other designation of belonging to this farm. Animals that do not have assigned inventory numbers or with repeating numbers, as well as having numbers that do not belong to this farm, are driven into a separate pen or other room for their ownership.

During the inventory of animals, the facts of deliberate registration of animals of the main herd, in groups of young animals, are also revealed. When the corpses of animals are found, they find out when the death occurred, whether the act was drawn up. At the same time, it is necessary to exclude the possibility of presenting the commission of the dead animals, which were previously written off according to the acts. Re-grading for shortages and surpluses of animals of different age groups is not allowed. An inventory of young animals transferred by the farm to workers, pensioners for growing is carried out on the basis of acts for the transfer of livestock and poultry under contracts with citizens. The reliability of the data (head., F. M.,) Reflected in the acts is checked by a sample inventory of the livestock directly from the citizens.

On the basis of draft records, an inventory list is drawn up, which indicates the total number of heads by groups of animals: heifers of birth current year, bulls of the current year's birth, etc.

Only those persons who serve the livestock have access to the premises with animals. Therefore, the inventory should not violate the production technology, create dangerous situation introducing infection. Recalculation and drawing up of an inventory list is carried out strictly according to accounting groups. In the inventory lists, totals are calculated and compared with reports on the movement of livestock and poultry, drawing up on the date of the inventory and accepted by the accounting department. Report data is accounting data. Inventory lists are drawn up in triplicate, one of which remains with the financially responsible person, the other is transferred to the accounting department of the economy, and the third is added to the audit act.

However, practice shows that the established deadlines for the inventory of animals are sometimes violated. The auditor checks the timing and quality of the inventory. To establish the completeness of the inventory of the available livestock, it is necessary to compare the indicators of the inventory lists with the books for recording the movement of animals on the farm. You should also check the correctness of regulation of deviations in the number of livestock (surplus, shortage), established in the inventory process.

In the event of a shortage, a collation sheet is drawn up. The surplus of young cattle identified during the inventory is received in the following order:

Young growth of the current year

Credit account 20 "Main production" subaccount 2 "Livestock";

Young growth of past years

Account debit 11 "Animals for growing and fattening"

Credit account 92 "Non-operating income and expenses".

When determining the shortage of animals, the following accounting records are drawn up:

Account debit 94 "Shortages and losses from damage to value"

Credit account 11 "Animals for growing and fattening";

When attributing the shortfall to production costs, accounting records are drawn up:

Debit account 20 "Main production" subaccount 2 "Livestock";

Credit account 94 "Shortages and losses from damage to value for the cost of dead animals for technological reasons."

For the amount of VAT on the cost of animals missing for other reasons (theft, death due to the fault of financially responsible persons), accounting records are made:

Account debit 94 "Shortages and losses from damage to value."

Credit of account 68 "Calculations of taxes and fees" - for the amount of VAT from the cost at planned prices

If the shortage of young cattle was due to the fault of financially responsible persons, records are made:

Credit account 94 "Shortages and losses from damage to value" for the cost of missing animals, including VAT.

The difference between the book price and the price charged is attributed to the perpetrator:

Debit of account 73 "Settlements with personnel for other operations" subaccount 2 "Settlements for compensation for material damage"

Credit account 98 "Deferred income".

Upon deduction from the guilty person, an accounting entry is drawn up:

Debit of account 70 "Payments with personnel for labor"

Credit of account 73 "Settlements with personnel for other operations" subaccount 2 "Settlements for compensation for material damage";

The difference in prices is attributed to non-operating income and is reflected by the correspondence of accounts:

Debit of account 98 "Deferred income"

Credit account 92 "Non-operating income and expenses" subaccount 1 "Income".

It should be noted that, in spite of the number of deaths in OJSC "Miropole", the organization of internal control is on high level... A review of the readiness to work in winter conditions of livestock buildings and structures, their equipment, the progress of veterinary and sanitary measures, the creation of a reliable forage base, the training of veterinary-zootechnical and other personnel to care for livestock is regularly carried out.