Inventory of animals for growing and fattening. Labeling of farm animals Inventory number of the animal

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

Inventory is a verification in kind and documentary confirmation of the actual availability of funds and their sources, identifying deviations from the credentials and making a decision to make changes to the data. accounting.

When conducting an inventory, the following tasks are solved:

Identification of the actual availability of commodity- material assets And Money by compiling inventory records, 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 cash by comparing the actual availability with accounting data.

The procedure for conducting inventories of property and liabilities of a business entity is determined by the Law of the Republic of Belarus "On Accounting and Reporting", Instructions for the inventory of assets and liabilities dated November 30, 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 the facts of theft are revealed;

When changing the financially responsible person and in other cases.

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

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 inventory values, prices and primary accounting.

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

Before carrying out an inventory of animals for growing and fattening, a commission is created on the farm, which includes: employees of the zootechnical and veterinary services, an accountant, an economist and other specialists. In 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 by inventory lists from which it is clear that no deviations from the accounting data have been identified.

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 at 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 with indication of inventory numbers, nicknames, sex, color, breed. Animals for fattening, taken into account in a 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 must not be allowed that animals assigned to one financially responsible person are counted by another.

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

After reviewing the accounting and zootechnical documentation on the farm, an inspection of the territory where the animals are located is carried out. Inspection is carried out in order to prevent the theft or addition of animals through additional communication channels. In addition, it is checked whether the documents for calves born in the last day are issued. If an unreported offspring is found, then documents are immediately processed for its posting. After that, the financially responsible person draws up a report on the movement of livestock and poultry on the farm as of the date of the inspection. Then the financially responsible person draws up a receipt that all documents are included in the report, there are no hidden documents.

Direct recalculation of animals is carried out depending on how many members of the inventory commission, how the animals are placed and where exactly. Not only the financially responsible persons themselves take part in the recalculation, but also the employees at their disposal: operators, cattlemen, calves.

Members of the commission recalculate and write down in a draft the number of heads in the places where animals are kept. The entry can also be made directly to the inventory list. The foreman of the farm also counts the livestock and writes it down in his draft. Then the scores are compared.

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

Animals are not weighed during the inventory. Only the presence of livestock is established. The recalculation procedure 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. The inventory is compiled 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 passage must be such that one animal passes through it. With a large number of animals, two people keep count at the same time. When counting livestock, members of the commission ensure that each animal has a brand, ear number or other indication of belonging to a given farm. Animals that do not have assigned inventory numbers or with duplicate numbers, as well as those that have numbers that are not related to this farm, are driven to a separate pen or other room for their belonging.

During the inventory of animals, the facts of deliberate accounting of the 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 case occurred, whether the act was drawn up. At the same time, it is necessary to exclude the possibility of presenting dead animals to the commission, which were previously written off according to the acts. Regrading by shortages and surpluses of animals of different age groups is not allowed. An inventory of young animals transferred by the farm to workers and pensioners for cultivation 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 selective inventory of livestock directly from citizens.

On the basis of draft records, an inventory list is compiled, which indicates the total number of heads by animal groups: birth heifers current year, bulls born in the current year, 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 compilation of an inventory list is carried out strictly according to accounting groups. In the inventory lists, the totals are calculated and compared with the reports on the movement of livestock and poultry, compiled on the date of the inventory and accepted by the accounting department. Reporting data is accounting data. Inventory lists are compiled in three copies, one of which remains with the financially responsible person, the other is transferred to the accounting department of the economy, and the third is attached to the audit report.

However, practice shows that the established terms for conducting an inventory of animals are sometimes violated. The auditor checks the timing and quality of the inventory. In order to establish the completeness of the inventory coverage of the available livestock, it is necessary to compare the indicators of the inventory lists with the books of accounting for the movement of animals on the farm. It is also necessary to check the correctness of the regulation of deviations in the number of livestock (surpluses, shortages) established in the inventory process.

In the event of a shortage, a collation statement. Surplus of young cattle, identified during the inventory, come in the following order:

Young born of the current year

Credit of account 20 "Main production" sub-account 2 "Livestock";

Young growth of the birth of past years

Debit account 11 "Animals for growing and fattening"

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

When establishing a shortage of animals, the following accounting entries are made:

Debit account 94 "Shortages and losses from damage to value"

Credit of account 11 "Animals for growing and fattening";

When attributing the shortage to production costs, accounting entries are made:

Debit of account 20 "Main production" sub-account 2 "Livestock";

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

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

Debit of account 94 "Shortages and losses from damage to value."

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

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

Credit of 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 recoverable price is attributed to the guilty person:

Debit of account 73 “Settlements with personnel for other operations” sub-account 2 “Calculations for compensation of material damage”

Credit of account 98 "Deferred income".

When withholding from the guilty person, an accounting entry is made:

Debit account 70 "Settlements with personnel for wages"

Credit of account 73 “Settlements with personnel for other operations” sub-account 2 “Calculations for compensation of material damage”;

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

Debit account 98 "Deferred income"

Credit of account 92 "Non-sales income and expenses" sub-account 1 "Income".

It should be noted that, despite the number of cases in Miropolye OJSC, the organization of on-farm control is at a high level. A review of the readiness for work in winter conditions of livestock buildings and facilities, their equipment, the progress of veterinary and sanitary measures, the creation of a reliable fodder base, and the training of veterinary, zootechnical and other personnel for the care of livestock is regularly held.

(11 counts “Live in rearing and fattening”) To ensure the safety of young animals alive and alive in the fattening period, within the time limits established in the household, the cattle will be counted. in kind, as well as when changing financially responsible persons, for the cat. he is fixed. Be sure to carry out an inventory of all living things as of December 31 before compiling annual report. The results of the investment were formalized by acts and inventories and reflected in the accounting. accounting (surpluses come, shortages are written off).

General rules and the generally established procedure for conducting an inventory of the organization’s property and formalizing its results, including livestock for growing and fattening, is established by the Methodological Guidelines for the inventory of property and financial obligations, approved by the Order of the Ministry of -va Finance of the Russian Federation dated June 13, 1995 N 49.

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

In the specialized s.-x. org-x with industrial methods of production, where the bird is kept in large-sized poultry houses, in windowless rooms with a regulated microclimate, inventory is carried out once a year 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 inventory in the organization, I create a constantly acting inventory. With a large amount of work, for the simultaneous implementation of an inventory of property and finance, it is obligatory to create a working inventory commission. With a small amount of work and the presence of an audit commission in the organization, it is allowed to carry out inven- tions on it. The personal composition of the constantly acting and working inventory commissions is approved by the head of the organization. Doc-t on the composition of the commission (order, resolution, order) register-t in the book of control over the execution of orders for the conduct and intervention. The composition of the inventory commission includes representatives of the administration of the organization, workers of the accounting service, specialists from the zooengineering 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 a basis for recognizing the results of the investment as invalid. Adult product, working cattle, culled from the main herd and delivered 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 the living th (except for horses, camels, mules, deer, according to the cat the weight (weight) is not indicated) and the initial cost. The breed is indicated on the basis of livestock appraisal data. Cattle, working cattle, pigs (wombs and boars) and especially valuable specimens of sheep and other living things (breeding nucleus) are included in the inventory individually. Other livestock of the main herd, taken into account in a group order, are included in the inventory by age and sex groups with an indication of the number of heads and live weight (weight) for each group.

Young cattle, breeding horses and working cattle are included in the inventories of the Indus with the decree of inventory numbers, nicknames, gender, color, breed, etc. Live for fattening, they say, to pigs, sheep and goats, poultry and other species of live, learn in a group order, included in the inventory according to the nomenclature adopted in accounting registers, with an indication m number of heads and live weight (weight) for each group. Inventories of status by types of livestock, separately for farms, workshops, departments, brigades in the context of accounting groups and materially responsible persons.

The results of the inventory are formalized by acts. On the basis of approved acts in buh. accounting revealed unrecorded livestock on growing and fattening are taken into account with reference to financial results (dt account 11 "Live on cultivation and fattening", cr-t account 91 "Other d-dy and r-s").

At the end of the report years alive on the vyr-and and fattening reflected in the boo. balance sheet by article, determined on the basis of the isp-x methods of evaluation.

Alive-x for growing and fattening, according to which the current market rate has decreased, the sales rate has decreased, org-I can reflect in the boo. balance sheet at the end of the report. of the year, minus the reserve for lowering the cost of mat-x valuable. Reserve for lowering the cost of the mat-th valuable image at the expense of the financial results of the org-and on the lead-well, the difference between the current market cost and the actual cost of living x for growing and fattening, if the latter is higher than the current market. st.

At the same time, the sum of the images of the th and the reserve reflected in the accounting in the liability account. balance is not shown separately. The order of reflection on the accounts of the amounts of reduction of mat. values next. Before compiling, as a rule, an annual balance sheet, the actual cost of harvesting (acquiring), growing livestock is compared with the current market value (cost possible sale). Comparison of two assessments pertaining to livestock for growing and fattening, if market prices for them are steadily declining. If the actual self-st turns out to be lower than the current market value, the lowest one is accepted as a balance sheet estimate, i.e. actual self. If the current market value turns out to be lower than the actual self-ti, then live-x for growing fattening in the balance sheet is reflected at the current market. st-ty, and in the income statement they recognize the loss from the decrease in their st-ty.

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

proceed from the requirements of prudence, i.e. greater readiness for

recognition in the accounting accounting for expenses and liabilities-in than possible income and assets. Org-tion in the report. period should not allow overestimation of the cost of livestock for growing and fattening, as well as other types of mat-x values, and the need to recognize future losses in relation to this period.

The current market value (or the value of a possible sale) is understood as the amount of money that an organization can receive in the event of the sale of relevant material assets, including livestock for growing and fattening. When defining it is expedient to be based on the current market st-ty on the most reliable inf-tion available at the moment of an estimation. It is also advisable to take into account price fluctuations associated with events that occurred after the report. date (in accordance with RAS 7/98 "Events after the reporting 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 self-ty with the current market should be carried out for each species or groups of living creatures in cultivation and fattening. Recognition of the cost of a possible sale as a balance sheet valuation of materials does not change their cost in accounting. For the amount of the decrease in the cost of mat values, they form reserves at the expense of profit otch. of the year. Alive-e on cultivation and fattening, owned by the organization, but located on the way, or before the buyer on bail, are accounted for in the book. accounting in the assessment, provided for in the dog-re, followed by clarification of the actual cost.

In the accounting report, subject to disclosure, taking into account materiality, at least a trace of information:

· about methods of assessing livestock for rearing and fattening according to their groups (species);

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

· about the number of living things for growing and fattening, pledged;

· on the size and movement of reserves for the reduction of the cost of livestock for growing and fattening as an integral part of mat values.

In accounting records with / x org th inf th on the presence and movement of live and on growing and fattening reflected. in the following forms:

Balance sheet (f. N 1), section 2 " current assets", group "Reserves";

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

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

The main primary documents for posting incoming inventories are invoices with consignment notes, receipts and specifications attached to them.

Agricultural organizations in accounting are used as standard interdepartmental forms primary accounting, as well as industry.

Materials enter the organization from suppliers through authorized persons who are issued powers of attorney of a standard form. 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 authorized person delivers material assets to the warehouse on the basis of the following documents: receipt orders (f. M-4), acts of acceptance of materials (f. M-7), limit-fence cards (f. M-8) and waybills .

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

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

After receiving material assets, one copy of the act is transferred to the accounting department with documents attached 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 waybills, product quality passport, which indicate its name, brand and others. technical specifications. In case of shortage of oil products, a special act is drawn up.

In the manufacture of materials in their organization (staples, nails, spare parts), they come on the basis of invoices for on-farm purposes, reconciled with a piece work order.

In agricultural organizations, for the release and receipt of materials from the warehouse within the limit or released under the report for subsequent use in production, an industry primary accounting document- limit-intake statement. One copy of it remains in the warehouse, the second is transferred to the accounting department. The period of use of this document is not more than 15 days.

For the release (movement) of material assets within the organization (for one-time transactions), invoices for on-farm purposes are intended.

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

A 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 the repair shop in two copies: one is transferred to the warehouse as a basis for issuing 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, materially responsible persons draw up a monthly report on the movement of material assets.

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

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

Prior to the start of work, the accounting department issues register notebooks to combine operators with pre-filled details (organization name, personnel number, last name, first name, patronymic of the combine operator, register numbers, etc.) under one number in three copies. Registers are issued to combine operators against receipt and registered in a special book, where personal accounts are opened for each person to whom registers have been issued. The first copy remains with the combine driver, the second and third he hands over to the driver. The driver keeps the second copy at home, and the third passes on the current.

During the day, the combine harvester accumulates as many registers as the number of vehicles transporting grain from this combine; the driver has as many registers as there were combines 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 in the driver's copy he signs, confirming the fact of delivery of the grain. The driver signs the first copy of the register of the combine driver, confirming the acceptance of grain for transportation. Grain from the driver at the current is taken by the manager; by weighing, its gross and net weight is determined.

At the current, records are kept in the register of acceptance of grain and other products; it collects information about incoming products. The register, together with other documents, is handed over to the accounting department, indicating the name of the product, the place where it came from, its mass and other data.

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

In the voucher, the combine operator indicates the number of the car, the driver's name, the name (grade) of the crop, the bunker mass of the sent grain. At the current, the grain is weighed and in two copies of the voucher 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 (registries or vouchers), the combine operator for each bunker of unloaded grain gives the driver a voucher of the same color (for example, yellow), printed on thick paper, and in confirmation of receipt of grain, the driver hands the chauffeur a voucher to the combine a different color (for example, green).

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

When unloading a full bunker of grain into a car or a tractor cart, the combine operator does not make any entries in his ticket. 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 passes it to the driver (tractor driver), confirming this entry with his signature.

The combiner's coupon is an accompanying document when transporting grain to a current or other storage place. At the current, the grain is weighed, the numbers of the coupons of the combine driver, 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 combine operator passes the coupons received from the drivers to the head of the current and receives from him, in return, an extract from the register on the threshing of grain. A reconciliation is made of the number of bunkers sent from the combines and received at the current. The extracts from the registers on grain threshing compiled 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 entries in the coupons, time is saved, which is very important during the harvesting period. The coupon method of accounting for the harvest involves high level organization of 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 crop products in one copy. It records the receipt of initial products (weight, price, amount, corresponding accounts) and the receipt of products (one or more types) of sorting and drying, indicating the waste used and not used (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 relevant accounting accounts.

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

For posting 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 receipt of agricultural products is used. The document is maintained by foremen on the areas of crops assigned to them (poultry stock); it records incoming products separately for each employee. Weighing is carried out by the receiver and records the data in the diary, indicating the date, place of harvesting and acceptance of the crop, the area from which it was harvested, the mass and quality of the product. If weighing cannot be carried out at acceptance, a pre-measured tare is used to determine the weight of the harvested crop.

Every day, the receiver counts in the diaries the results of the receipt of products, and the foreman or team leader, on the basis of the diaries, writes down 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 receipt of greenhouse products is used, which is kept by a foreman. As they are received from the workers involved in the cleaning, the collected 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 cleaning places for sale, processing, canteens, waybills or waybills for on-farm purposes are used.

To account for the receipt of horticultural and viticulture products in specialized organizations, a diary of the receipt of horticultural products is designed. The products collected by the workers are handed over to the foreman, who weighs them and writes down 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 pre-measured container is used.

When harvesting potatoes, root crops, vegetables, harvesters use the previously considered primary document - the register of sending grain and other products from the field.

Acceptance of rough (hay, straw), as well as succulent fodder, their transfer to responsible storage is carried out by a commission consisting of the chief agronomist, agronomist of the unit, livestock specialist, foreman, under whose leadership stacking, ensiling, other work was carried out, and the person receiving the feed under your responsibility. The commission checks the number of stacks (stacks), trenches, the quality of fodder laying, measures the stacks (stacks), piles, trenches, silos, determines their volume, weight (by volume and specific gravity each cubic meter) and the quality of the prepared feed.

For each type of harvested rough and succulent fodder, the commission draws up an act of receiving rough and succulent fodder in two copies. Schemes of plots are attached to the act indicating the location and numbers of stacks, stacks, trenches, piles, storage facilities.

The first copy of the act is transferred to the accounting department, where it serves as the basis for posting the harvested, ensiled or stagnant feed. The second copy of the act with the layout of stacks and stacks is transferred to the person who accepted the feed for storage.

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

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

The amount of green mass is determined by the commission with the inclusion of representatives of agronomic and zootechnical services in its composition. The choice of the method of accounting for the used feed (zootechnical or mowing) is carried out by the members of the commission, taking into account the characteristics of the herbage on the site. The executed act is transferred to the accounting department and serves as the basis for accounting for the output of feed and including it in the costs of maintaining the livestock of animals to which they are fed.

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

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

The first copy of the statement with the receipt of the recipient of the feed serves as the basis for accounting for the feed dispensed by the warehouse manager or other financially responsible person, and the second copy (with the receipt of the warehouse manager on the release of feed) is kept by the farm manager or foreman. At the end of the month, the livestock specialist or farm manager determines the actual feed consumption by animal groups, and if there are feed residues, data on the residues.

Feed consumption indicators by species are summarized in the feed consumption log book.

For daily accounting of milk on the farm, a milk yield register is used. The magazine is maintained by the farm manager, foreman, machine milking master or head milkmaid. Entries in it are made for each milkmaid (machine milking master) for a fixed group of cows being served; after each milking, the amount of milk produced, its fat content, the total number of fat units obtained and other data are indicated.

The results calculated in the log vertically characterize 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 for 15 days; it is kept on the farm. The signature of the milkmaid (master of machine milking) 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 milkings (marked "Control milking"), which allows you to implement the control, information and analytical functions of accounting.

Data on the amount of milk produced daily from the milk yield register is transferred to the milk flow record sheet, which is a summary document. The statement reflects information on the receipt of milk and its expenditure 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 receipt 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 basis for the head of the farm or the milk receiver for posting and accounting for the consumption of milk in the inventory book (cards).

Upon receipt (purchase) of milk from citizens on the basis of concluded agreements for acceptance for subsequent sale, a register of acceptance (purchase) of milk from citizens is used. It takes into account the incoming milk in the order of fulfillment of the concluded agreements with each citizen, indicating the quantity, fat content and other indicators stipulated by the agreement.

To account for the receipt and dispatch of wool to the receiving points for 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 shearers, the first line indicates from which number of sheared sheep the wool was handed over by each shearer, in the second - the amount of handed over wool. At the end of the day, the receiver determines the totals of wool receipts for the day and its quantity by class, indicators of sending wool to procurement organizations and displays the balance at the end of the day.

Based on the diaries, acts of shearing and acceptance of wool are drawn up. This document is issued by a livestock specialist in three copies with the participation of a shepherd and the head of the sheep shearing point. The act indicates the breed, age group of 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 the procurement points and serves as the basis for posting the wool in the warehouse; the second remains with the foreman (senior shepherd) to calculate wages for shepherds; the third is handed over to the livestock specialist to draw up a report on the shearing of sheep.

In the incubation shop, an egg sorting act is used to document the sorting results. Eggs received in the incubation shop from the warehouse, from the parent flock, from suppliers and through other channels are subject to sorting. Eggs suitable for incubation are sorted by weight, shell thickness, protein consistency, protein pigmentation and, taking into account quality indicators, are laid out in trays for laying in an incubator. Food and unsuitable for incubation eggs (notched, broken, blood, etc.) are transferred to the warehouse. Eggs unsuitable for incubation and food purposes are indicated in the act in a separate line.

The act, signed by the head of the incubation shop, 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 record the movement of processed products, special documents are provided. So, for daily accounting of the processing of milk and dairy products at the separator point and other processing points (in workshops, mini-factories), a statement of accounting for the processing of milk and dairy products is intended. The statement is compiled daily in duplicate by the foreman or head of the item and consists of two sections. The first one indicates data on the receipt of milk for processing: unit of measurement, quantity, fat content, total number of fat units, price, amount, correspondence of accounts; in the second section - data on receipt from processing separately for each of the types of products received (normalized 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.

For registration of processing operations at auxiliary enterprises of agricultural organizations (mill, bakery, vegetable pickling point, etc.), a report on product processing is provided.

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

The report, together with primary accounting documents on the consumption of raw materials, materials, containers, 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.

To record poultry incubation operations, a report on incubation processes is used. It is compiled in two copies by the head of the shop on the basis of primary documents on the movement of eggs and hatched chickens. In the report by date, the laying of eggs for incubation is recorded, indicating the number of eggs laid and the balance at the beginning of the day (month). Each batch of eggs laid in incubation is assigned serial number. The report indicates the data on the removal of eggs during mirage (check): at the first mirage - unfertilized, with blood rings, broken; at the second - frozen, broken. For each batch, based on the above data, the rest of the eggs in incubation at the end of the day (month) is determined. At the end of the report, data are given on the hatching of chickens (healthy, weak), determine the preliminary percentage of hatching (without weak ones) and the final result of hatching (additional posting from a weak population and total percentage output).

The hatched chickens are transferred to the rearing shop according to the consignment note for on-farm purposes. Frozen and suffocated come as waste used for fodder 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, together with supporting documents, is transferred to the accounting department.

To summarize data on the movement of products in the warehouse-refrigerator, a report is provided, consisting of incoming and outgoing parts. At the beginning of the income 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, below the 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 income part, data are given for the day and for the entire reporting period.

In the expenditure part, for the same categories, indicate data on the consumption of products per day: sales, processing, catering, etc., determine the total consumption per day for each channel (quantity, weight). At the bottom of the expenditure section, the total expenditure for the day for each category and the total expenditure 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 made in duplicate for each day and for the whole month on the basis of primary accounting documents for the movement of meat in the refrigerated warehouse. The second copy of the report remains in the warehouse, and the first one is signed by the head and, together with the primary accounting documents, is submitted to the accounting department for verification and further processing.

When sending products to procurement organizations, waybills of various forms are issued; specialized forms of invoices are discussed in the section on accounting for product sales.

font size

ORDER of the Ministry of Agriculture of the Russian Federation dated 02-02-2004 73 ON THE APPROVAL OF METHODOLOGICAL RECOMMENDATIONS FOR ACCOUNTING OF COSTS IN ANIMAL HUSBANDRY (2019) Relevant in 2018

5. Inventory of animals for growing and fattening

53. The general rules and the generally established procedure for conducting an inventory of the organization's property and processing its results, including animals for rearing and fattening, are established by the Methodological Guidelines for the inventory of property and financial obligations approved by the Order of the Ministry of Finance Russian Federation dated June 13, 1995 N 49.

54. The number of inventories in the reporting year, the date of their conduct, the list of property and financial obligations checked during each of them, are established by the head of the organization. As a rule, an inventory of the actual livestock is carried out: adult productive animals, working cattle, young animals, fattening animals, rabbits, animals, experimental animals and poultry - at least once a quarter.

In specialized agricultural organizations with industrial production methods, where birds are kept in large-sized poultry houses, in windowless rooms with a controlled microclimate, an inventory is carried out once a year as of December 31 of the reporting year; bee families - at least twice a year (in spring - no later than June 1 and in autumn, as a rule, October 1).

55. To conduct an inventory in the organization, a permanent inventory commission is created.

With a large amount of work for the simultaneous inventory of property and financial obligations, working inventory commissions are created.

With a small amount of work and the presence in the organization audit commission carrying out inventories is allowed to be assigned to it.

The personal composition of 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 implementation of orders for inventory.

The composition of the inventory commission includes representatives of the administration of the organization, employees of the accounting service, specialists of zooengineering and veterinary services, head. farm and other workers.

The composition of the inventory commission can include representatives of the service internal audit organizations, independent audit organizations.

The absence of at least one member of the commission during the inventory is the basis for recognizing the results of the inventory as invalid.

56. Adult productive, working cattle, culled from the main herd and put to fattening, are entered in inventories, which indicate: animal number (tag, brand), animal name, year of birth, breed, fatness, live weight (weight) of the animal ( except for horses, camels, mules, deer, for which the mass (weight) is not indicated) and initial cost. The breed is indicated on the basis of livestock appraisal data.

Cattle, working cattle, pigs (wombs and boars) and especially valuable specimens of sheep and other animals (breeding core) are included in the inventory individually. Other animals of the main herd, taken into account in a group order, are included in the inventories by age and sex groups, indicating the number of heads and live weight (weight) for each group.

57. Young cattle, breeding horses and working cattle are included in the inventories individually with indication of inventory numbers, nicknames, sex, color, breed, etc.

Animals for fattening, young pigs, sheep and goats, poultry and other animal species recorded in a group order are included in the inventory according to the nomenclature adopted in the accounting registers, indicating the number of heads and live weight (weight) for each group.

Inventories are compiled by animal species separately for farms, workshops, departments, teams in the context of accounting groups and materially responsible persons.

58. The results of the inventory are drawn up in acts. Based on the approved acts in accounting, the identified unrecorded livestock of animals for growing and fattening is accepted for accounting with attribution to financial results (debit of account 11 "Animals for growing and fattening", credit of account 91 "Other income and expenses").

60. At the end of the reporting year, animals for growing and fattening are reflected in the balance sheet at a cost determined based on the methods of assessment used.

61. Animals for breeding and fattening, for which the current market value, sale value has decreased, the organization can reflect in the balance sheet at the end of the reporting year, less a reserve for the decline in the value of material assets. The reserve for the decrease in the value of material assets is formed at the expense of the financial results of the organization by the amount of the difference between the current market value and the actual cost of animals for growing and fattening, if the latter is higher than the current market value. At the same time, the amount of the reserve formed and reflected in the accounting in liabilities balance sheet not shown separately.

The order of reflection on the accounts of the amounts of decrease in material assets is as follows. Before compiling, as a rule, the annual balance sheet, the actual cost of harvesting (purchasing), raising animals is compared with the current market value (value of a possible sale). Comparison of the two estimates is carried out for animals in growing and fattening, if the market prices for them are steadily declining. If the actual cost is below the current market value, the lowest, that is, the actual cost, is taken as the balance estimate. If the current market value is below actual cost, then animals for growing and fattening in the balance sheet are reflected at the current market value, and in the income statement they recognize a loss from a decrease in their value.

In accordance with the Accounting Regulations "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, one should proceed from the requirements of prudence, that is, greater readiness to recognize expenses and liabilities than possible income and assets. Organization in reporting period should not allow overestimation of the cost of animals for growing and fattening, as well as other types of material assets, and the need to recognize future losses relating to this period.

Under the current market value (or the cost of a possible sale) is understood the amount of money that an organization can receive in the event of the sale of relevant material assets, including animals for growing and fattening. When determining the current market value, it is advisable to be based on the best available at the time of valuation reliable information. It is also advisable to take into account price fluctuations associated with events that occurred after the reporting date (in accordance with PBU 7/98 "Events after the reporting 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 on end of the reporting period.

Comparison of the actual cost with the current market value should be carried out for each species or groups of animals in growing and fattening.

Recognition of the value of a possible sale as a balance sheet estimate of materials does not change their cost in accounting. For the amount of decrease in the value of material assets, reserves are formed at the expense of the profit of the reporting year.

62. Animals for breeding and fattening, owned by the organization, but on the way, or transferred to the buyer on bail, are accounted for in accounting in the assessment provided for in the contract, with subsequent specification of the actual cost.

63. In financial statements subject to disclosure, taking into account materiality, at a minimum, the following information:

about methods for evaluating animals for growing and fattening by their groups (species);

about the consequences of changes in the methods of assessing animals in growing and fattening;

on the cost of animals for growing and fattening, pledged;

on the size and movement of reserves for reducing the cost of animals for growing and fattening as an integral part of material assets.

64. In the financial statements of agricultural organizations, information on the presence and movement of animals for growing and fattening is reflected in the following forms:

Report on the production and cost of livestock products (f. N 13-APK);

A detailed procedure for compiling reports and generating indicators is set out in the Methodological Recommendations on the Procedure for Forming Accounting Reporting Indicators of Agricultural Organizations, which are approved annually by the Accounting and Reporting Department of the Ministry of Agriculture of the Russian Federation.

Supervisor
Depbuhucheta
E.V.FASTOVA

1.6 Inventory of animals for growing and fattening

The inventory order is prepared, as a rule, at least 10 days before the due date for the inventory. The issued order to conduct an inventory is recorded in the register of control over the implementation of orders to conduct an inventory. To carry out inventories in the organization, inventory commissions are created:

permanent;

Working committees;

One-time commissions;

The inventory commission includes representatives of the administration of the organization, accountants, economists, engineers, etc., who are able to competently deal with the essence of the inventoryed property, and, if necessary, representatives of the internal audit service of the organization, independent audit organizations.

A financially responsible person must complete all receipts and expenditure documents before conducting an inventory.

In order to ensure control over the safety of livestock, an inventory of livestock, birds, animals, rabbits, and bees is carried out quarterly. Livestock recalculation is also carried out when animals are transferred from one breeder to another. Be sure to inventory the animals on December 31 of the current year.

All cattle are counted, the animals to be weighed are reweighed. After checking the actual presence of animals, inventory acts and inventory lists are drawn up.

The results of the inventory are reflected in the inventory records.

Identified shortages of livestock are attributed to financially responsible persons according to the debit of account 94 “Shortages and losses from damage to valuables” and the credit of account 11 “Animals for growing and fattening”.

Surplus of young animals and fattening livestock come from the debit of account 11 "Animals for growing and fattening" and the credit of account 20 "Main production" or 26 " General running costs».

Conclusion

A further increase in the production of livestock products and a reduction in the cost of its cost is associated with the specialization of industries and the improvement in the breed composition of the herd, an increase in capital investments and efficient use all funds.

Therefore, the tasks of accounting are as follows:

a) control over the safety of livestock and other means;

b) Control over the movement of livestock in the process of reproduction;

c) control over the use of queens for offspring;

d) control over the receipt of livestock products;

e) assistance in carrying out correct zootechnical work to improve the breed composition of the herd.

The organization of animal husbandry and its individual processes depends on the specific conditions of production: size, structure, level of mechanization, production direction, etc. Farms and brigades are independent production units; they receive a production task and the means necessary to complete it. Therefore, accounting is also designed to ensure control over the fulfillment of self-supporting tasks and the expenditure of funds, to promote the correct determination of the cost and the implementation of production profitability. various kinds products.

My course work considers a wide range of issues related to keeping animals in rearing and fattening. As a result of my work, I made the following conclusions: that the young animals in cultivation, as well as the fattening livestock of animals, are taken into account on the synthetic account 11 “Animals in cultivation and fattening”. On the same account, adult livestock and young animals of all types of birds, animals, rabbits, families of bees are taken into account. Analytical records are kept for each sex and age group of animals in the context of the following sub-accounts:

The debit of account 11 "Animals for rearing and fattening" on the relevant sub-accounts reflects the receipt of young animals, poultry, fattening stock in correspondence with the credit of the following accounts:

Used Books

1. Astakhov V.P. "Accounting financial accounting" Moscow 2000.

2. Bezrukikh P.S. "Accounting" Moscow 2004

3. Bychkova S.M. “Accounting and taxation in agriculture”, Moscow, 2004.

4. Volkov N.G. " Practical guide in Accounting" Moscow 2002.

5. Dobrovolsky A.A. "Accounting in state farms and collective farms" Moscow 2001.

6. Kasyanova G.Yu. "Document flow in accounting and tax accounting" Moscow, 2000.

7. Kozhikov V.Ya. "Plan and correspondence of accounting accounts" Moscow 2001.

8. Kondrakov N.P. "Accounting" Moscow 2007

9. Ministry of Agriculture of the Russian Federation Department of Accounting and Reporting " Guidelines on the application of the chart of accounts" Moscow 2001.

10. Makarieva V.I. "Accounting for tax purposes" Moscow, 2000.

11. Nagisheva M.M. "Peculiarities of accounting at agricultural enterprises" Moscow, 2000.

12. Orlova E.V. "How to conduct an inventory" Moscow 2000.

13. Posherstnik N.V. "Accounting" Moscow 2007

14. Suk F.Ya. "Accounting for costs and costing of an agricultural organization" Moscow 2001.

15. Khorushiy L.I. "Accounting, control in agriculture" Moscow 2

account, because in agriculture there is no direct functional relationship between volume production costs and product output. The organization of accounting at agricultural enterprises is identical to its organization in industry, construction, trade and must comply with the unified accounting methodology in force in the Republic of Kazakhstan. Accounting for...

These indicators represent excess savings or cost overruns. Above - planned saving characterizes the positive results of the work of the organization 's staff to reduce the cost of production . An analysis of the cost of livestock products is advisable to begin with determining the degree of fulfillment of the planned target for the sum of all types of products. To do this, calculate the amount ...

Enterprises and firms use a grouping close to the domestic one (51, p. 295). 1.3.Basic principles and objectives of cost accounting in dairy cattle breeding The organization of production cost accounting is influenced by the type of activity, the nature of production and products produced, the management structure and size of the enterprise. With all the variety of industries, common ...

By their looks. Separate types and groups of livestock within industries are distinguished as objects of cost accounting: cattle (dairy and beef cattle breeding), pig breeding, etc. . 3. Accounting for production costs and calculating the cost of dairy cattle products 3.1 Documenting the costs of production and output of dairy cattle products For primary ...

One of the forms of control to ensure the safety of both basic and working capital enterprises, incl. and young animals in growing and fattening, is a periodically conducted inventory.

Inventory is a way to identify on a certain date the actual availability of material assets of the economy by counting, describing, measuring and comparing the data obtained with accounting data.

The main task of the inventory of animals for growing and fattening is to determine the actual presence of animals by their species and accounting groups in the whole economy, as well as by materially responsible persons.

By the beginning of the inventory in the accounting department of the economy, work is underway to process all accounting documents on the movement of animals, it is checked whether all entries have been made on the accounts analytical accounting and the balances are displayed on the day of the inventory. Before the inventory, a receipt is taken from the materially responsible persons that all receipts and expenditure documents are included in the last report and that they do not have unaccounted or decommissioned animals on the date of the inventory.

To conduct an inventory in the organization, a permanent inventory commission is created.

In addition, the composition of the inventory commission can include representatives of the internal audit of the organization, independent audit organizations.

When conducting an inventory, the animals are counted, selectively weighed, the fatness and condition of the animals are determined. When counting livestock, members of the commission ensure that each animal has an ear number and its inventory number. If the animal does not have an inventory number, it is driven to another room to install accessories.

When taking an inventory of animals in rearing 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 financially responsible person.

Cattle, draft animals and other animals are included in the inventories individually. Other animals of the main herd, taken into account in a group order, are included in the inventories by age and sex groups, indicating the number of heads and live weight (weight) for each group.

Young cattle, breeding horses and working cattle are included in the inventory individually with indication of inventory numbers, nicknames, sex, color, breed, etc.

Animals for fattening and other types of animals recorded in a group order are included in the inventory in accordance with the nomenclature adopted in the accounting registers, indicating the number of heads and live weight (weight) for each group.

Inventories are compiled by animal species separately for farms, workshops, departments, teams in the context of accounting groups and materially responsible persons.

Upon completion of the compilation of the inventory lists, the commission, by comparing the actual balances with the balances according to the report of the materially responsible persons drawn up on the date of the inventory, determines the preliminary result of the inventory.

After summarizing the inventory, all appendices 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.

The final result of the inventory is determined in the accounting department of the economy. In the case of an inventory of actual data and inventory results, a comparative list of inventory results is drawn up.

As a result of the inventory, shortages or surpluses can be identified, which are estimated based on the live weight and the planned cost of 1c. live weight, which at the end of the year is brought to the actual. Due to the fact that the analyzed farm does not provide documentation, the amount of the correspondence below is not given.

For the amount of the identified shortage of young animals in the farm

the following correspondence of accounts is compiled: Debit of account 94 “Shortages and losses from damage to valuables” and credit of account 11 “Animals for rearing and fattening”.

The cost of surplus animals identified during the inventory is subject to capitalization and crediting to increase the profit of the reporting year, while debiting account 11 “Animals for growing and fattening” and crediting account 91/3 “Other income and expenses”.

In the SPK "Lenin Sures" inventory of animals for growing and fattening is carried out only at a formal level, that is, it does not have the proper documentation, despite the fact that in accounting policy Items for conducting an inventory are prescribed. This suggests that the SEC does not pay due attention to filling out documents. An inventory of animals for growing and fattening is carried out as of October 1 of the current year. The data is entered in the inventory for each separate species, group, quantity and other necessary data. The chairman of the SEC and the chief accountant are responsible for the timeliness and correctness of the inventory.