The procedure for preparing reports at an agricultural enterprise using the example of Lutsenkovo ​​LLC

Accounting policy of an agricultural enterprise

The main document of the organization that determines the procedure for maintaining accounting records when reflecting business transactions is the accounting policy. The main purpose of the accounting policy is to document the accounting methods used by the organization.

According to PBU 1/98 “Accounting Policy of an Organization,” accounting policy means a selected set of accounting methods: primary observation, cost measurement and reflection of business transactions in accounting.

Each organization independently forms its accounting policies based on its structure, industry and other characteristics of its activities. When developing an accounting policy, an enterprise has the right to determine a policy in the field of methods for writing off raw materials, materials and household equipment into production, methods for assessing work in progress, the possibility of using accelerated depreciation, options for forming repair and insurance funds, etc.

The main objectives of the accounting policy of an agricultural enterprise are the formation of a set of clear instructions, provisions and methods that will streamline and regulate the main areas of accounting, create a unified document flow scheme, a system for assessing the assets of the enterprise, and generate reporting that correctly reflects the property status of the farm. These problems are solved by using many methods of accounting, which include: methods of grouping and assessing the facts of economic activity, paying off the value of assets, organizing document flow, inventory, using accounting accounts, a system of accounting registers, and processing information.

The accounting policy of the organization is formed by the chief accountant (accountant) of the organization and approved by the head of the organization. The main requirement for the accounting policy adopted at an agricultural enterprise is that it should not contradict the current legislative and regulatory acts of the Russian Federation.

The accounting policy states:

• · a working chart of accounts, containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting;
• · forms of primary documents used to reflect facts of economic activity for which standard forms of primary documents are not provided, as well as forms of documents for internal accounting reporting;
• · the procedure for conducting an inventory of the organization’s assets and liabilities;
• · methods for assessing assets and liabilities;
• · rules of document flow and technology for processing accounting information;
• · the procedure for monitoring business operations;
• · other solutions necessary for organizing accounting.

When developing accounting policies at agricultural enterprises, it is necessary to adhere to the following requirements and rules:

• 1) an enterprise must choose one method from several allowed by legislative and regulatory acts on accounting in the Russian Federation. If these documents do not establish accounting methods for a specific issue, then when forming an accounting policy, the organization independently develops the necessary method based on the accounting provisions;
• 2) the selected methods must be installed in all structural divisions of the enterprise, regardless of their location and operation. This means that representative offices, branches, branches must adhere to the accounting policies established by the parent company;
• 3) when maintaining accounting records, the enterprise must ensure compliance during the reporting period with the adopted accounting policies (accounting methods) in relation to the reflection of individual business transactions and the valuation of property, determined according to the rules established by law depending on business conditions. This means that the rules adopted by the enterprise must be established for a long period (at least a year) and cannot be changed during the reporting year;
• 4) these rules must be enshrined in the relevant internal document (order of the head of the enterprise approving the Regulations on Accounting Policies);
• 5) in the event that an enterprise cannot generate reliable information about objects based on established accounting rules, this (with appropriate justification) must be reflected in the explanatory note.

The accounting option must be chosen based on the benefits for the organization’s activities, taking into account the volume of accounting work.

The newly created organization must formulate an accounting policy and approve it by appropriate order no later than 90 days from the date the organization acquires the rights of a legal entity. The accounting policies adopted by the organization are applied consistently from year to year.

The accounting policy of the agricultural enterprise Lutsenkovo ​​LLC is presented in Appendix 1.

An adequately, competently and objectively formed accounting policy is the most important aspect of the effectiveness of accounting. Bibliography

1. Federal Law No. 402-FZ “On Accounting” dated December 6, 2011
2. PBU 1/2008 “Accounting policy of the organization” approved. Order of the Ministry of Finance of the Russian Federation N 106n dated October 6, 2008, ed. dated 04/27/2012
3. PBU 5/01 “Accounting for inventories” approved by Order of the Ministry of Finance of the Russian Federation No. 44n dated 06/09/2001. ed. dated October 25, 2010
4. Regulations on accounting and financial reporting in the Russian Federation approved. Order of the Ministry of Finance of the Russian Federation No. 34n dated June 29, 1998, ed.

Characteristic features of the accounting policy of an agricultural enterprise In this situation, GlavKhozTrest must indicate the following text in the document: “Expenses on purchased goods reduce the tax base upon payment of such goods to the supplier.”

Accounting policy of an agricultural enterprise

Rules transitioning from 2017 (point by point) The following provisions of the proposed example of an enterprise policy for accounting purposes have remained unchanged from previous years and continue to be consistently applied:

• preamble and paragraphs. 1–3, since the main regulatory documents, principles and assumptions for the formation of accounting policies have not changed;
• pp. 4-6, since the applied standards for accounting for inventories in these aspects have not changed;
• pp. 7-14, since the applicable OS standards in these aspects have not changed;
• pp. 15-18, since it was decided not to change the rules set out in them regarding intangible assets;
• pp. 19, 20, because the procedure for accounting for special equipment and clothing used by the enterprise has not officially changed and is still relevant for accounting purposes;
• pp. 21-30, 35, 36, because

Accounting policy of the Unified Tax Service in 2018

You can do this yourself or entrust it to the chief accountant.

• Make the necessary adjustments to the project, and then approve the document as a manager.
• After the UP has been signed by the manager and certified with the organization’s seal, register the document (assign it a number and indicate the date of preparation).
• Prepare an order according to which the UP comes into force.
Please note that the new accounting policy comes into force only from the beginning of the reporting year. The introduction of a new accounting procedure during the year is possible only in exceptional cases (changes in legislation, tax regime, introduction of new types of activities when combining UTII and Unified Agricultural Tax).
Download the free book from online-buhuchet.ru “Basics of taxation on the Unified Agricultural Tax” Contents: 1. Maintaining the accounting policy of the Unified Agricultural Tax at the enterprise2. Maintaining a book of income and expenses under the Unified Agricultural Tax for individual entrepreneurs and organizations3.

Accounting policies of agricultural enterprises

• pp. 31–34, since the organization forms and discloses reserves for doubtful debts in the reporting for accounting purposes, and the applied procedure remains relevant;
• pp. 37–41, since the organization still does not apply some accounting provisions due to the specifics of its activities and the status of a small enterprise;
• pp. 42–45, since the current procedure for recognizing and correcting errors, as well as making changes to accounting policies remains relevant;
• pp. 46–50, since the applied procedure and forms of document flow remain relevant;
• clause 51, since the special procedure for the inventory of certain accounting objects used by the organization remains relevant;
• pp. 52–62, because

Ready-made accounting policy - sample for an organization

Accounting policy is the choice by an organization of options for accounting and evaluating accounting objects for which variation is allowed, as well as forms, techniques for maintaining and organizing accounting based on established assumptions, requirements and features of its activities (organizational, technological, number and qualifications of accounting personnel, level technical equipment of accounting workers, etc.). The basis for the formation (selection and justification) and disclosure (making public) of the organization’s accounting policy is established by the Accounting Regulations “Accounting Policy of the Enterprise”, approved by order of the Ministry of Finance of Russia dated 28.
07. 1994. No. 100. In the Regulations, the accounting policy of an organization is understood as the set of accounting methods chosen by it - primary observation, cost measurement, current grouping and final generalizations of the facts of economic activity.

Accounting policy

When forming an accounting policy at agricultural enterprises, it is necessary to adhere to the following requirements and rules: 1) the enterprise must choose one method from several allowed by legislative and regulatory acts on accounting in the Russian Federation. If these documents do not establish accounting methods for a specific issue, then when forming an accounting policy, the organization independently develops the necessary method based on the accounting provisions; 2) the selected methods must be installed in all structural divisions of the enterprise, regardless of their location and operation.

Accounting policy of an agricultural enterprise example

Info

The circulation of documents at the enterprise occurs in accordance with the approved document flow schedule - the movement of documents from the moment they are compiled or received until they are deposited in the archive after processing and systematization. The document flow schedule indicates the timing of preparation and submission, as well as the procedure for processing primary documents, registration and grouping of accounting data, indicating the responsible persons. Section UP Description 1 Taxation regime In the section, write down the taxation regime (Unified Agricultural Tax), operating on the basis of Federal Tax Service documents.

Also indicate the object of taxation (income minus expenses).2 Procedure for recording transactions Indicate the document drawn up to record transactions (Book of Income and Expenses), as well as the basis for the entries (primary documents). If you use automated programs to record transactions, then this should also be mentioned in this paragraph.

Accounting policy of an agricultural enterprise sample

The accounting policy approves: · a working chart of accounts, containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting; · forms of primary documents used to reflect facts of economic activity for which standard forms of primary documents are not provided, as well as forms of documents for internal accounting reporting; · the procedure for conducting an inventory of the organization’s assets and liabilities; · methods for assessing assets and liabilities; · rules of document flow and technology for processing accounting information; · the procedure for monitoring business operations; · other solutions necessary for organizing accounting.

Introduction

1. The essence and meaning of the concept of “accounting policy” 12

1.1. The concept of accounting policies of organizations 12

1.2. Financial (accounting) statements of organizations as an information base for analysis 26

1.2.1. Essence, structure and features of preparation of accounting (financial) statements 26

1.2.2. The influence of accounting policy provisions on the formation of accounting (financial) statements 38

1.3. The importance of financial statements of enterprises for the main users of financial statements 48

2. The influence of the specifics of agricultural production on the accounting policies of organizations 57

2.1. The influence of industry characteristics on accounting and taxation 57

2.2. Accounting policy of an agricultural organization and its impact on the information support of financial analysis 65

2.2.1. Sections of accounting policies that do not affect reporting indicators 65

2.2.2. Sections of accounting policies that affect reporting indicators 69

2.2.2.1. Method of evaluation (revaluation) of accounting objects 70

2.2.2.2. Asset depreciation procedure 74

2.2.2.3. The procedure for writing off the cost of inventories 82

2.2.2.4. Mechanism for generating and writing off costs as deferred expenses 87

2.2.2.5. Procedure for creating reserves 88

2.2.2.6. Calculation accounting mechanism 92

2.2.2.7. Valuation of work in progress 97

2.2.2.8. Procedure for accounting for deferred income 99

2.2.2.9. Division of material means of labor into fixed assets and inventory, taken into account as part of inventories 100

2.3. The influence of accounting policies on the financial condition of agricultural organizations 105

3. Features of the formation of accounting policies (using the example of agricultural organizations in the Kletsky district of the Volgograd region) 114

3.1. Organizational and economic characteristics of enterprises in the Kletsky district of the Volgograd region 115

3.2. Analysis of the financial stability and liquidity of the balance sheet of agricultural organizations in the Kletsky district of the Volgograd region 122

3.2.1. Horizontal and vertical analysis of balance sheets of agricultural organizations in the Kletsky district of the Volgograd region 123

3.2.2. Analysis of the financial sustainability of agricultural organizations in the Kletsky district of the Volgograd region 133

3.2.3. Analysis of the liquidity of the balance sheet of agricultural organizations in the Kletsky district of the Volgograd region 139

3.3. Accounting policy of agricultural organizations in the Kletsky district of the Volgograd region 144

Conclusions and suggestions 167

References 172

Introduction to the work

Relevance of the research topic. The gradual transition of the Russian economy to market conditions has led to a radical change in the requirements for financial reporting, and therefore for the accounting system as a whole.

First of all, this is due to the fact that the composition of users of financial (accounting) statements has changed. If previously the main users of enterprise reporting were regulatory agencies, usually government ones, then in market conditions users of a social nature were added to the control bodies: environmental groups, public associations, etc. However, the most interested users of financial statements at present are potential investors. If in relation to the first two categories of users economic entities do not have any interest, then the interest of the third group is one of the main goals of the formation of financial statements of enterprises. It is precisely this category of users that the reporting of organizations and the system for its formation are aimed at. The basis for the preparation of financial (accounting) statements is accounting, which can be adjusted by using such a tool as accounting policies.

Agricultural organizations, as current practice shows, pay little attention to accounting policies. However, the use of this tool may make it possible to increase the attractiveness of economic entities operating in the agro-industrial complex, and thereby increase the flow of capital investments into the industry. The accounting policy of agricultural organizations, which will take into account the peculiarities of industry production as a whole, regional specifics, and properties inherent in the industry, will make it possible to present the financial and economic situation of the economy in the most favorable light for them.

The above circumstances determine the relevance of the topic of the dissertation research and allow us to formulate its main goals and objectives.

The degree of knowledge of the problem. The issue of the influence of accounting policies on financial reporting indicators was studied at different times by J. Bournisien, R. Delaporte, J. Dumarchais, P. Lassec, R. Aubert, J. Savary, J. Flamminck, W. Sombart, W. Rieger W. Schweiker , I. Sher, O. Schmalenbach, B. Needles, X. Anderson, D. Caldwell, R. Anthony, J. Rees, E.S. Hendriksen, M.F. Van Breda, M.R. Matthews, M.H.B. Perera et al.

In the theoretical school and accounting practice of Russia, this problem was studied in the works of I.R. Nikolaeva, A.P. Rudanovsky and others. Among modern domestic authors, the works of Ya.V. Sokolova, L.Z. Shneidman, S.A. Nikolaeva, M.Z. Pizengolts. In addition, the problems of accounting policy are, to one degree or another, reflected in the works and publications of recent years by such authors as: R.A. Alborov, A.S. Bakaev, P.S. Bezrukikh, SM. Bychkova, N.G. Volkov, V.V. Kovalev, N.P. Kondrakov, M.I. Cooter, A.D. Larionov, V.A. Lugovoy, V.I. Makarieva, D.V. Maslova, E.A. Mizikovsky, V.D. Novodvorsky, V.F. Paliy, V.V. Patrov, V.I. Petrova, M.L. Pyatov, P.V. Smekalov, A.Ya. Friedland, L.P. Khabarova, L.S. Khanamirova, A.N. Khorin, T.A. Schneiderman et al.

The purpose and objectives of the dissertation work. The purpose of the study is to study options for maintaining accounting records at agricultural enterprises in accordance with the adopted accounting policies in order to generate the most objective information about the organization in the financial statements; analysis of the impact of accounting policies on the formation of individual financial reporting indicators as an information base for conducting financial analysis and developing objective management decisions. Achieving this goal required setting and solving the following tasks:

Study and systematization of factors determining accounting policies,

disclosure of the prerequisites for its occurrence and aspects of its formation;

Study of the principles underlying the construction of accounting policies;

Study of financial (accounting) statements as an information base for analysis;

Assessing the impact of accounting policy choices on the financial statements of agricultural enterprises;

Study of the relationship between the provisions of accounting policies and indicators of financial reporting analysis;

analysis of the accounting policies used by agricultural enterprises in order to identify its shortcomings and formulate the most reasonable accounting policy for these farms.

Subject and object of research. The subject of the study is the development of criteria for the formation of accounting policies for agricultural organizations. The object of the study is the enterprises of the Kletsky district of the Volgograd region as economic entities interested in improving their financial situation and, consequently, increasing their investment attractiveness.

The information base of the scientific research consisted of regulations governing the maintenance of intersectoral accounting, regulatory and information documents adopted by the Ministry of Agriculture of the Russian Federation in the field of regulation of accounting and reporting, annual reports of enterprises in the Kletsky district of the Volgograd region.

The theoretical and methodological basis of the dissertation was the works of leading scientists in the field of accounting, legislative and regulatory documents of the Russian Federation, such as the Tax Code, the Federal Law “On Accounting”, Regulations on Accounting and Financial Reporting, Accounting Regulations “Accounting Policy” organizations", Methodological

When solving the problems identified in the dissertation research, methods of financial analysis, summary and grouping, comparison, graphical, modeling, etc. were used.

The research and development of a set of theoretical and practical provisions on the formation of accounting policies in agricultural enterprises and its disclosure in financial statements made it possible to formulate the main provisions of the dissertation submitted for defense.

The scientific novelty of the work boils down to the development of a standard accounting policy and methodology for its formation, which allows stimulating the investment attractiveness of agricultural organizations. The main provisions can be reduced to the following: - the importance of financial (accounting) reporting of agricultural organizations as an information base for potential users is determined; - the influence of the specifics of agriculture on the formation of the accounting policies of industry organizations was studied; - the influence of accounting policy provisions on financial (accounting) reporting indicators was established; -developed a standard accounting policy for agricultural organizations based on the results of the analysis.

The scientific and practical significance lies in the development of recommendations for the creation of an effective mechanism for the formation of accounting policies, which can be used by a wide range of agricultural organizations in order to provide the most complete information about the financial condition of the enterprise, satisfying both the interested user (potential investor) and the enterprise for which

it is necessary to attract capital.

Approbation of work. The dissertation materials were considered at scientific and practical conferences of the St. Petersburg Agrarian University

University, Irkutsk State Agricultural Academy, and are also used in practical activities of agricultural enterprises in the Kletsky district of the Volgograd region.

Publications. The main provisions of the work were reflected in 4 published works, with a total volume of 15.7 pp.

1. Makarova N.N. Accounting policy of the organization. - St. Petersburg: St. Petersburg State Agrarian University, 2004. -3.8 p.l., y - 2. Makarova N.N. Analysis of the accounting policy of agricultural production cooperatives (on the example of enterprises in the Kletsky district of the Volgograd region) // Collection of scientific papers “Problems of development of the agro-industrial complex”. - St. Petersburg: St. Petersburg State Agrarian University, 2004. - 0.4 p.l.

3. Makarova N.N. Factors and conditions influencing the choice and justification of accounting policies // Materials of the All-Russian scientific and practical conference “Problems of organizational and economic relations in the agro-industrial complex”.

Irkutsk: ISEM SB RAS, 2004. - 0.2 p.l.

4. Makarova N.N. The impact of accounting policies on reporting indicators and

Analyticity of reporting information // Economics and finance. - 2004. - No. 16.-0.5 p.l.

5. Makarova N.N. Accounting policy of agricultural organizations / Ed. CM. Bychkova. - St. Petersburg: St. Petersburg State Agrarian University, 2004. - 10.4 p.l.

6. Makarova N.N. The mechanism of calculation accounting in agricultural enterprises // Economics and Finance. - 2004. - 18. - 0.4 p.l.

Structure of the dissertation research. The dissertation consists of an introduction, three chapters, a list of references, contains 16 tables, 6 figures and 8 formulas, 25 appendices.

The first chapter, “The Essence and Meaning of the Concept of “Accounting Policy,” examines the concept of accounting policies of organizations, financial (accounting) statements of organizations as an information base for analysis, the importance of financial statements of enterprises for the main users of financial statements and the relationship between accounting policies, reporting and analysis indicators.

The second chapter, “The influence of the specifics of agricultural production on the accounting policies of organizations,” examines the influence of the specifics of the industry on accounting and taxation, the specifics of the accounting policies of agricultural organizations and its impact on the information support of financial analysis, as well as on the financial condition of agricultural organizations.

The third chapter, “Features of the formation of accounting policies (using the example of agricultural organizations in the Kletsky district of the Volgograd region),” examines the organizational and economic characteristics of enterprises in the Kletsky district of the Volgograd region, and analyzes their financial stability and balance sheet liquidity. Based on the analysis, a standard accounting policy was proposed, which made it possible to take into account the specifics of the district's enterprises, their organizational and economic features, financial and property status.

In conclusion, the main conclusions and results of the study are presented.

The appendices present recommended accounting policies for enterprises in the Kletsky district of the Volgograd region and analytical tables that made it possible to analyze the financial position of enterprises in order to formulate an accounting policy that is most appropriate to the economic, property and financial situation of these organizations.

Financial (accounting) statements of organizations as an information base for analysis

The main source of information about an enterprise, including an agricultural enterprise, especially for external users, is reporting.

Reporting, according to PBU 4/99 “Accounting statements of an organization,” is considered “a unified system of data on the property and financial position of an organization and the results of its economic activities, compiled on the basis of accounting data in established forms.”

An enterprise's reporting contains information that can be used to make management and financial decisions.

As rightly stated by V.V. Kovalev “The objectives of accounting statements are determined by the needs of users. Therefore, it must contain data on the results of financial and economic activities, as well as on the current financial position and changes that have occurred in it during the reporting period.”

The requirements for information generated in financial statements are determined by the Federal Law “On Accounting”, the Regulations on Accounting and Financial Reporting and the Regulations “Accounting Reports of an Organization” (PBU 4/99).

These requirements include: reliability and completeness, neutrality, integrity, consistency, comparability, compliance with the reporting period, correctness of execution. They are additional to the assumptions and requirements disclosed in the Accounting Regulations “Accounting Policies of the Enterprise” (PBU 1/98). Only if all these requirements are met can we speak of enterprise reporting as an adequate source of information for analysis.

The information base for conducting a comprehensive economic analysis at agricultural enterprises is much broader than the reporting of organizations in other industries, since agricultural enterprises draw up reports according to forms and instructions (directives) approved by the Ministry of Finance and the State Statistics Committee of the Russian Federation, as well as the Ministry of Agriculture of the Russian Federation. A unified system of organizational reporting indicators allows for the preparation of reporting summaries for individual industries, economic regions, republics and the entire national economy as a whole.

Quarterly reporting of agricultural enterprises does not differ from reports of other organizations and consists of two main forms: form No. 1 “Balance Sheet” and form No. 2 “Profit and Loss Statement”.

The annual report of agricultural enterprises differs significantly from the reporting of other organizations, and in addition to the standard five forms that are filled out by accountants of all other enterprises, the accounting department of agricultural enterprises must prepare and submit to the State Statistics Committee and the Ministry of Agriculture of the Russian Federation the necessary set of specialized reporting forms for agricultural enterprises.

Standard forms of financial statements of organizations, as well as instructions on the procedure for filling them out, are approved by the Ministry of Finance of the Russian Federation. The annual report of any enterprise includes the following documents:

1) form No. 1 “Balance Sheet”

2) Form No. 2 “Profit and Loss Statement”

3) form No. 3 “Report on changes in capital”

4) Form No. 4 “Cash Flow Statement”

5) form No. 5 “Appendix to the balance sheet”

6) Explanatory note to the accounting report

7) The final part of the audit report

Agricultural enterprises, in addition, prepare reports using specialized forms. In 2002, there were nine specialized forms approved by order of the Ministry of Agriculture of the Russian Federation1.

1. form No. 5-APK “Number and wage fund of employees of agricultural organizations”;

2. Form No. 7-APK “Report on the sale of agricultural products”;

3. Form No. 8-AGZh “Report on the costs of main production”;

4. Form No. 9-APK “Report on production and cost of crop production”;

5. Form No. 10-APK “Report on targeted financing funds”

6. form No. 13-APK “Production and cost of livestock products”;

7. form No. 15-APK “Presence of animals”;

8. Form No. 16-APK “Product Balance”;

9. Form No. 17-APK “Report on agricultural machinery and energy.” Specialized forms are used to obtain more complete information about the production, cost and sale of agricultural products, the number of employees, the availability of land and animals at the enterprise.

The most important source of information is traditionally the balance sheet - it is objectively related to the reflection of financial results and property status, since it presents the main indicators that reflect the position of the enterprise. The balance sheet is often called the statement of financial position of a business.

The influence of industry characteristics on accounting and taxation

The agricultural sector is an atypical sector of the economy. The specificity of the activities of agricultural enterprises is determined by many factors and manifests itself in a variety of areas of activity. The accounting and financial reporting system is influenced by the characteristics of the industry. They can be divided into two main groups.

1. Features that have developed naturally, under the influence of factors that determine the specifics of the industry.

a) Technological features related to seasonality of production. They influence accounting and reporting performance during the financial year. Seasonality of production leads to the fact that at different times in agricultural enterprises the structure of assets and liabilities can be completely different. This is due to the industry focus of a particular enterprise, availability of resources, and location. Seasonality of production in crop and livestock enterprises may also vary. This depends on the production cycle and leads in different cases to different capital turnover ratios and balance sheet structure.

Thus, enterprises in which the production of crop products prevails, during the period of reporting for the first quarter and half of the year, have a significant share of work in progress, which increases depending on investments in the harvest of the reporting year. Vegetable-growing enterprises can receive results from their investments in the form of products as early as June, but the bulk of crop-growing enterprises begin to receive products during the third quarter. At the same time, the share of attracted sources of funds in the balance sheet liability increases accordingly. In the second half of the year, when the majority of crop-growing enterprises receive mass production, reporting indicators such as sales income, profit, and the amount of cash increase compared to the indicators of the first half of the year. In this case, the bulk of obligations are repaid. The situation is somewhat different in enterprises that grow fruits, since such activities involve investments in perennial plantings. This leads to a long turnover of capital at the initial stage of production, as well as to a high share of the first section of the balance sheet asset in the structure of assets.

Livestock enterprises of different sub-sectors have different technological features and, as a result, reporting indicators that are different in structure. There are technologies in which the production cycle is more intensive and faster. This, as a rule, applies to sub-sectors of livestock farming, the organization of which is close to industrial production: poultry farming, pig farming, fur farming1. Investments of working capital in these sub-sectors are short-term in nature and bring more intensive returns. Accordingly, the distribution of the share of non-current and current assets at these enterprises throughout the entire financial year has stable proportions. Such areas of livestock farming as cattle breeding and sheep breeding have a longer production cycle, which lasts more than one and a half to two years. Breeding enterprises have a significant share of fixed assets in the structure of balance sheet assets due to the presence of breeding livestock.

Different sectors and areas of agriculture, due to the specifics of production, may have significant spatial and temporal differences in reporting indicators, which, together with various variations in accounting policies, can give the financial statements a look that is attractive (or unattractive) to external users.

b) Massive involvement in production of raw materials manufactured within the enterprise. Domestic consumption of manufactured products at agricultural enterprises is an important factor influencing the formation of financial reporting indicators, and, as a consequence, the formation of financial analysis indicators. First of all, this is due to the fact that the accounting policy includes provisions that allow you to vary the assessment of assets and methods of writing off inventories at the enterprise, as well as methods of product costing. In this regard, agricultural enterprises have certain limitations due to the following reasons. The first is the methodological complexity of accounting for a large range of products and the unity of costs across items that must be distributed among several types of products (for example, food grain, straw, chaff, grain waste for fodder, etc.). The second reason is clear, almost always unambiguous, instructions and methodological recommendations for planning, accounting and calculating the cost of products (works, services) in agriculture. Generally, agricultural products consumed within an organization are priced at cost and there will rarely be any variation. Exceptions occur in farms with a non-standard management approach to the distribution of income and profits between structural divisions.

Organizational and economic characteristics of enterprises in the Kletsky district of the Volgograd region

The specifics of the agro-industrial complex economy of the current decade are such that most industry entities have undergone a number of economic and organizational reforms, which affected both changes in forms of ownership and distribution of land and material resources, as well as organizational issues: the choice and change of organizational and legal forms, management decisions, relationships with the state .

One of the trends in reforming agricultural enterprises in the era of economic transformation, associated with making the financial condition of farms more attractive for investors, is various kinds of separation, separation and merger of legal and physical entities of the economy. Such management actions, as a rule, have several motives and pursue the following goals:

1. Separation of large, geographically dispersed enterprises for the purpose of more efficient management of divisions, control over production, and, as a result, improvement of financial condition.

2. Merger of agricultural enterprises with food and processing industry enterprises, trade, supply organizations, etc. in order to create a closed “production and consumption” cycle.

3. Separation of farms and personal subsidiary plots from collective organizations.

4. Creation of a new enterprise with the allocation of part of the property and necessary resources from an already functioning enterprise.

An analysis of the activities of enterprises in the Kletsky district of the Volgograd region showed that for the period from 1998 to 2002. Almost every one of ten collective agricultural enterprises has undergone reform.

Part of the active, necessary in production and least costly property was transferred according to separation balance sheets to newly created farms. At the same time, the bulk of long-term and short-term assets remained on the balance sheet of old enterprises. Such actions allowed agricultural organizations to create more acceptable conditions for attracting capital to the industry and their further effective functioning.

The bulk of the reforms took place in 2001. Most enterprises chose agricultural production cooperatives and limited liability companies as the most acceptable organizational and legal form (Table 3.1.)

To solve the problems posed in the study, a rapid analysis was carried out in three main categories that may influence management decisions on certain provisions of the accounting policy. These categories include:

1. The structure of sales of products from each of the district’s farms; specialization of enterprises, which influences the time characteristics of accounting indicators (for example, such as recognition of income and expenses, the procedure for the formation of reserves, write-off of inventory items, etc.)

2. The structure of the enterprise's fixed assets, which significantly affects the structure of the balance sheet asset and the cost of production.

3. The structure of product costs by element, which affects the formation of the financial result, the procedure for writing off inventory items, and the calculation of depreciation.

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1. Cash accounting

2. Accounting for settlements

3. Accounting for inventories and finished products

4. Accounting of animals for growing and fattening

5. Accounting for fixed assets and intangible assets

6. Accounting for labor and its payment

7. Sales accounting

8. Accounting for other income and expenses 9. Accounting for capital, funds, reserves and financing

10. Accounting for long-term investments (capital investments)

11. Accounting for financial investments

12. Accounting for profits and losses

13. Consolidated synthetic accounting

14. Accounting policies

1. Cash accounting

Accounting for cash in the cash register

In every organization, funds are constantly present continuously and simultaneously at all stages of the circulation (D-T...P...T"-D"). From this it follows that the organization must always have a reserve of cash.

In accordance with regulatory documents:

1. Decree of the Presidium of the Russian Federation “On additional measures to limit cash circulation” dated June 14, 1992 No. 622;

2. Letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18 “On approval of the procedure for conducting cash transactions in the Russian Federation with attachments”;

3. Letter of the Central Bank of the Russian Federation dated April 12, 2001 No. 2-P “Regulations on non-cash payments in the Russian Federation”;

4. Directive of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash settlements in the Russian Federation between legal entities for one transaction”;

5. Law of the Russian Federation dated October 19, 1992 No. 3615-1 “On Currency Regulation and Currency Control” all enterprises, regardless of their organizational and legal form, are required to comply with the following rules: store their funds in bank institutions; make settlements for your obligations with other organizations in a non-cash manner through banking institutions; have cash in your cash desk within the limits established by banking institutions in agreement with the head of the organization; hand over to the bank all cash in excess of the established limits of the cash balance in the cash desk in the manner and within the time limits agreed upon with the banking institutions; have the right to keep cash in their cash registers in excess of established limits only for wages, payment of social benefits. insurance, pensions and only for a period of no more than three working days, including the day of receipt of money at bank institutions.

Cash at enterprises can be in the form of cash at the cash desk, stored in the bank on current accounts, in special accounts for designated funds, in special accounts, and also used in the form of letters of credit, check books, etc.

To account for all types of funds in the chart of accounts, a special section is allocated with accounts: 50 “Cash”, 51 “Currency accounts”, 52 “Currency accounts”, 55 “Special bank accounts”, 57 “Transfers in transit”.

The main objectives of cash accounting are: ensuring their safety and proper use, strict adherence to established rules for conducting cash and banking operations, correct registration of cash flows in documents and accounting registers.

Acceptance and issuance of cash, execution of cash documents, maintenance of a cash book, audit of the cash register and control over compliance with cash discipline is carried out in accordance with the letter of the Central Bank of the Russian Federation dated October 4, 1993 “On approval of the Procedure for conducting cash transactions in the Russian Federation.” The cashier bears full responsibility for the safety of funds and monetary documents in the cash register.

Cash is accepted by cash registers of enterprises according to cash receipt orders signed by the chief accountant or a person authorized to do so by written order of the head of the enterprise.

About the receipt of money, a receipt is issued for the cash receipt order, signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register.

Cash issuance from the cash registers of enterprises is carried out according to cash outflow orders or properly executed other documents (pay slips (settlement and payment), applications for the issuance of money, accounts, etc.) with the imposition of a stamp on these documents with the details of the outgoing cash order. Documents for the issuance of money must be signed by the manager, chief accountant of the enterprise or persons authorized to do so.

In cases where the documents, statements, invoices, etc., attached to the cash vouchers have the permission of the head of the enterprise, his signature on the cash vouchers is not required.

Incoming and outgoing cash orders or documents replacing them are registered by the accounting department in the register of incoming and outgoing cash documents before being transferred to the cash desk. Registration of incoming and outgoing cash documents can be carried out using computer technology. At the same time, in the machine diagram “Insert sheet of the journal for registering incoming and outgoing cash orders” compiled for the corresponding day, the formation of data is also ensured for accounting for the movement of funds for their intended purpose.

All cash receipts and disbursements of the enterprise are recorded in the cash book.

Each enterprise maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the manager and chief accountant of the enterprise.

Entries in the cash book are made in 2 copies using carbon paper and a ballpoint pen. The second copies of the sheets must be tear-off and serve as the cashier’s report. The first copies of sheets remain in the cash book. The first and second copies of sheets are numbered with the same numbers.

The company's cash book is maintained in an automated way, in which its sheets are formed in the form of a machine diagram "Insert sheet of the cash book." At the same time, the “Cashier’s Report” machinegram is generated. Both of these machinograms are drawn up by the beginning of the next working day, have the same content and include all the details provided for in the cash book form. The numbering of the cash book sheets in these machine diagrams is carried out automatically in ascending order from the beginning of the year. Based on the cashier's report, cash transactions for the receipt of money during the month are recorded in statement No. 1a - APK, and the issuance of money from the cash desk in the correspondence of accounts is reflected in the order journal No. 1-APK. The results for the month from statement No. 1a-APK and order journal No. 1-APK are transferred to the General Ledger. At an enterprise, a journal order replaces account analysis.

Within the time limits established by the head of the enterprise, as well as when cashiers are changed, a sudden audit of the cash register is carried out at each enterprise with a complete page-by-sheet recalculation of cash and a check of other valuables in the cash register. The cash balance in the cash register is verified with the accounting data in the cash book. To carry out an audit of the cash register, a commission is appointed by order of the head of the enterprise, which draws up an act. If the audit detects a shortage or surplus of valuables in the cash register, the act indicates their amount and the circumstances of their occurrence, since in the automated maintenance of a cash book, the correct operation of the software for processing cash documents is checked.

The movement of money through the cash register in the accounting system is recorded on active account 50 “Cash”. Account 50 has three sub-accounts: 50-1 “Organizational cash register”, 50-2 “Operating cash register”, 50-3 “Cash documents”.

Subaccount 50-1 “Cash of the organization” accounts for cash in the cash desk of the organization.

Subaccount 50-2 “Operating cash desk” takes into account the availability and movement of funds in the cash register of commodity offices and other transport organizations.

Subaccount 50-3 “Cash documents” This subaccount should take into account the postage stamps, paid tickets and other monetary documents in the organization’s cash desk. Cash documents are accounted for on account 50 “Cash” in the amount of actual acquisition costs.

The debit of account 50-1 reflects the receipt of money at the cash desk. The credit of account 50-1 reflects the expenditure of cash.

Correspondence for account 50 “Cashier”

Accounting for funds in a current account.

All available funds of the organization are stored in serviced banks in specially opened current accounts. The bank assigns a number to each current account, which must be indicated on all documents when debiting or receiving money to the account.

To open a current account, SPK Okinsky provided the bank with the following documents:

1. Application for opening an account using a special form.

2. Card with sample signatures of the manager and chief accountant with a seal imprint (2 copies).

3. The decision of the city administration to create an organization.

4. A copy of the approved charter, lease agreements, document on the right to use land, etc.

The bank opens current accounts for taxpayers only upon presentation of a document confirming registration with the tax authority.

Payments from the current account are made on the basis of administrative documents of farms and according to payment documents of recipient organizations - these are cash checks, payment orders, payment requests, etc. To control the flow of funds in bank accounts and to reflect these transactions in accounting, agricultural enterprises periodically receive bank statements from current accounts.

The accounting register in which transactions on the current account are reflected is journal order No. 2-APK and statement No. 2 “a”. Since accounting is partially automated on the farm, an order journal is not maintained, but an analysis of the account is carried out. At the end of the month, in this case, the order journal displays the totals, which are transferred to the General Ledger.

Accounting for the movement of funds in the household is kept on active account 51 “Current Account”. The debit reflects the receipt of funds into the bank account. The credit of account 51 reflects amounts received from the bank or transferred to other accounts or other organizations.

Correspondence for account 51 “Current account”

Accounting for funds in foreign currency accounts.

Organizations may have foreign currency accounts in which funds are stored in foreign currency. Cash in foreign currencies and transactions with them are accounted for in subaccounts of the main account 52 “Currency accounts” in rubles in amounts determined by converting foreign currency at the rate effective on the date of issue of monetary settlement documents. At the same time, these funds and transactions are reflected in the currency of settlements and payments, the rate of which can be set at the bank. The requirement of standard PBU 3/2000 on the need to maintain accounting records of foreign exchange transactions in two assessments:

In the currency of settlements and payments;

In rubles.

Correspondence on account 52 “Currency account”

The accounting register for account 52 is journal-order No. 2-APK and the statement of debit turnover to it. After mutual reconciliation of these totals for account 52 with other corresponding accounts, the entries are transferred to the General Ledger.

Accounting for funds in special bank accounts.

To account for designated funds, the Chart of Accounts provides for account 55 “Special accounts in banks”, which is active in relation to the balance sheet. It may have the following subaccounts:

55-1 “Letters of credit”;

55-2 “Checkbooks”;

55-3 “Deposit accounts”.

Analytical accounting of cash flows on balance sheet account 55 is carried out separately for each account opened at the bank or letter of credit issued, checkbook received, etc. The accounting registers for account 55 are journal-order No. 3-APK and statement No. 25-APK. At the end of the month, the total amounts of credit turnover (journal order No. 3-APK) and the amounts that constitute them are recorded in the General Ledger in the prescribed manner. The Okinsky Agricultural Production Cooperative does not maintain this account.

Accounting for funds in transit.

In addition to cash on hand and in bank accounts, enterprises may have funds in transit, which are accounted for in account 57 “Transfers in transit.” Account 57 is intended to summarize information on the flow of funds in the currency of the Russian Federation and foreign currencies in transit, i.e., amounts deposited in the cash desks of credit institutions, savings banks or post office cash desks for crediting to a current account or other account of the organization, but also not enrolled as intended. Transactions on account 57, as well as on account 55, are reflected in journal order No. 3-APK; For these purposes, special sections of the order journal are used. Here the credit turnover of these accounts is recorded in the context of corresponding accounts. Analytical accounting of transactions based on account data is also kept in statement No. 25-APK. At the end of the month, in the journal order No. 3-APK, the credit turnover is calculated, and in the statement No. 25-APK - the debit turnover and the balance at the end of the month is displayed for each account, subaccount and analytical account. The resulting entries are transferred to the General Ledger.

2. Accounting for settlements

Basic regulatory documents for accounting settlements:

1. Federal Law “On Accounting” dated November 21, 1996 No. 129 FZ

2. Civil Code of the Russian Federation. Parts 1 and 2. - M.: Prospekt, 1998.

3. Regulations on accounting and financial reporting in the Russian Federation. Approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998. No. 38n (as amended by Order of the Ministry of Finance of the Russian Federation dated March 24, 2000 No. 31n)

4. Chart of accounts for the financial and economic activities of the organization and Instructions for its use. Approved By order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n.

5. “On the forms of financial statements of organizations.” Order of the Ministry of Finance of the Russian Federation dated January 13, 2000. No. 4n

6. “On a bill of exchange and a promissory note.” Federal Law dated March 11, 1997 No. 48 -FZ.

7. Accounting regulations “Income of the organization” PBU 9/99. Approved By order of the Ministry of Finance of the Russian Federation dated May 6, 1999. No. 32n.

8. About non-cash payments in the Russian Federation. Regulations of the Central Bank of the Russian Federation dated April 12, 2001. No. 2-n.

The main objectives of accounting for settlement transactions are:

· control over compliance with established rules of settlement relations and correct documentation of transactions;

· timely settlements with all counterparties and prevention of overdue amounts of receivables and payables;

· timely and accurate reflection of settlements with all organizations and persons in accounting registers, as well as periodic reconciliation of accounting data.

Accounting for settlements with suppliers and contractors.

Agricultural enterprises account for settlements with suppliers and contractors for purchased goods, work performed and services rendered in account 60 “Settlements with suppliers and contractors”. The account is passive and has a credit balance. Account 60 takes into account settlements with suppliers and contractors:

· received commodity and material assets, accepted work performed and services consumed, including the provision of electricity, gas, steam, water, etc., as well as for the delivery or processing of material assets, payment documents for which are accepted and subject to payment through the bank;

· commodity-material assets, works and services for which payment documents were not received from suppliers or contractors (uninvoiced deliveries);

· surplus commodity and material assets identified during their acceptance;

· transportation services received, including calculations for tariff (freight) shortfalls, as well as for all types of communication services, etc.

Account 60 is credited for the cost of inventory items actually received or accepted for payment, services and work consumed in correspondence with the debit of the corresponding accounts of inventory items or costs. Regardless of the assessment of inventory items indicated on the material accounts, account 60 “Settlements with suppliers and contractors” is credited for the amount of settlement documents (invoices, payment requests, etc.). for uninvoiced deliveries (in the absence of invoices or other settlement documents), account 60 is credited for the cost of incoming valuables at planned accounting prices. Settlements with suppliers and contractors at the enterprise are carried out using scheduled payments.

The debit of account 60 takes into account the amounts paid to repay debts to suppliers and contractors, contributed by the farm in accordance with the terms of the contract, preliminary and other payments to suppliers.

If a farm pays suppliers for incoming material assets using an acceptance form, the order of entry on the accounts will be as follows:

1. Based on the invoice and acceptance certificate, material assets were capitalized with accrual of debt to the supplier Dt 10, 41 - Kt 60

2. after paying the payment request received from the supplier from the corresponding account, based on the bank statement, an entry is made to write off the debt Dt 60 - Kt 51.

With the letter of credit form of payment, the following correspondence of accounts is drawn up:

1. A letter of credit was issued from a current account or at the expense of a bank loan to the supplier Dt 55-1 - Kt 51 (or the corresponding loan account

2. Based on the bank’s documents on the use of the letter of credit by the supplier, its amount is written off and the debt is accrued from the supplier Dt 60 - Kt 55 1.

3. material assets are capitalized and the debt from the supplier is written off Dt 10, 41 - Kt 60.

If part of the letter of credit remains unused, the balance is returned and credited to the current or loan account, respectively.

Accounting for settlements using settlement checks is carried out in approximately the same way as for letters of credit. The Okinsky SPK farm uses the first settlement option when making payments to suppliers and contractors.

The main document for settlement relationships with suppliers is an invoice, which serves as the basis for issuing relevant bank payment documents for the transfer of debt: payment requests, letters of credit, payment orders, settlement checks. An invoice is issued by the supplier for goods sold (shipped).

A specialized invoice is issued by the supplier to the buyer in two copies. The first copy is provided to the buyer within 10 days from the date of shipment; it gives the right to account for VAT amounts after payment for the goods. The second copy of the invoice remains with the supplier for reflection in the sales book and the calculation of VAT on products sold. The invoice must contain the following details: its serial number, the name of the supplier and his address, the bank account number at its location, the station of departure and destination of the cargo, the date and method of shipment, etc.

Incoming materials that are not accompanied by payment documents from suppliers (uninvoiced deliveries) are capitalized according to the materials acceptance certificate drawn up at the warehouse. Uninvoiced supplies are capitalized at accounting or market prices, if the actual cost of materials is used as accounting prices, and are reflected in the debit of account 10 “Materials” from the credit of account 60. After receiving settlement documents for uninvoiced supplies, their price is adjusted taking into account the received documents. At the same time, settlements with the supplier are clarified.

Currently, accounting for settlements using bills of exchange is carried out on the same accounts on which settlements without the use of bills of exchange are reflected. Selection of settlements using bills of exchange is carried out in analytical accounting.

Bills of exchange issued for the purchase of inventory items reflect the credit of account 60 “Settlements with suppliers and contractors” or other similar accounts. In these accounts, the debt secured by the bill of exchange is registered until its repayment. As the debt on bills is repaid, it is written off to the debit of account 60 from the credit of cash accounting accounts (50, 51, 52, etc.). Overdue bills of exchange are reflected in analytical accounting separately. When issuing bills of exchange that provide for the payment of interest for the use of goods received without paying for it within a certain period, the amount of interest paid is credited to the increase in operating expenses. Moreover, if accrued interest is paid in the current reporting period, then they are reflected in account 91 “Other income and expenses”.

Analytical accounting for account 60 “Settlements with suppliers and contractors” is maintained for each submitted invoice, and settlements for scheduled payments are maintained for each supplier and contractor.

In the registers of the journal order form of accounting, settlements with suppliers are taken into account in the journal order No. 6-APK and the registers of transactions for settlements with suppliers and contractors (appendix to the journal order No. 6APK). If there are one-time transactions with suppliers, entries are made directly into the journal - order No. 6-APK, but if systematic settlements for many transactions are carried out with suppliers over the course of a month, then they are preliminarily accumulated in the registers.

Journal - order No. 6-APK for account 60 “Settlements with suppliers and contractors” is opened for the quarter. Registers of transactions for settlements with suppliers (contractors) are maintained separately for each supplier for the same period as the order journal. At the end of the month, the balances are displayed in journal order No. 6-APK: by debit - amounts paid to suppliers; on a loan - amounts due for payment to suppliers. In SEC "Okinsky" journal-order No. 6 replaces account analysis.

Accounting for settlements with buyers and customers.

Settlements of an agricultural enterprise with procurement organizations and other buyers for sold products are taken into account on balance sheet account 62 “Settlements with buyers and customers.” This account is active and has a debit balance. It takes into account the debt of procurement organizations and other buyers in favor of the farm. Transactions on the sale of agricultural products to procurement organizations and other buyers are reflected in this account as follows. The debit side of the account shows debts in favor of the farm from the relevant procurement organizations and other buyers for the products sold to them; the credit side shows the repayment of this debt.

Under account 62 “Settlements with buyers and customers”, depending on the types of settlement operations, subaccounts are distinguished: 62-1 “Settlements under government contracts”, 62-2 “Settlements by collection”, 62-3 “Settlements by scheduled payments”, 62- 4 “Bills received”, 62-5 “Settlements with other buyers and customers”.

Subaccount 1 takes into account settlements with procurement organizations for agricultural products sold in the order of fulfilling government contracts (agreements) for the supply of products.

Subaccount 2 takes into account settlements with buyers in the acceptance form; on subaccount 3 - when making payments in the order of scheduled payments.

Subaccount 4 reflects bills received from customers instead of direct payment for products sold.

Subaccount 5 takes into account settlements with various enterprises and organizations for sold agricultural and other products, settlements with the population (sale of products to state farm workers, other citizens), other settlements with buyers and customers for work and services performed.

Accounting for bills of exchange from the supplier. Organizations that have received bills of exchange from buyers record the bills received in account 62 “Settlements with buyers and customers”, subaccount “Bills received”. Account 62 is debited for the amounts indicated in the bills from the credit of accounts for the sale of finished products (90) or other types of property (91).

Paid bills are reflected in the debit of cash accounting accounts and the credit of account 62.

In accordance with PBU 9/99 (clause 6.2), when selling products (works, services) on the terms of a commercial loan provided in the form of deferment and installment payment, the proceeds are accepted for accounting in the full amount of receivables.

Bills not paid on time are considered rejected. The nominal amount of the rejected bill with interest is written off from account 62, subaccount “Bills received”, to the debit of account 76 “Settlements with various debtors and creditors”, subaccount 2 “Settlements on claims”.

Before the due date for payment of the bill of exchange, the organization - the holder of the bill of exchange can obtain loans from banks against the bill of exchange. Loans received are reflected in the credit of account 66 “Settlements for short-term loans and borrowings” or 67 “Settlements for long-term loans and borrowings” and the debit of cash accounting accounts (50, 51, 52, etc.) in the amounts actually received. At the same time, debt for settlements with customers, secured by bills of exchange, continues to be accounted for in accounts receivable accounts (62, etc.).

If the drawer or other payer of the debt obligations fails, the organization holding the bill is obliged to return the funds received as a result of discounting the bills to the banks. The transferred funds are written off from the credit of cash accounts to the debit of account 66 or 67. Overdue obligations on bills of exchange remain in the accounts receivable accounts.

Correspondence for account 62 “Settlements with buyers and customers”

To reflect settlements with procurement organizations and customers in the accounting register system, journal order No. 11-APK and statements No. 62-APK, 63-APK, 64-APK are intended. To obtain analytical data on the status of settlements with each buyer and customer on account 62, statements No. 38-APK of analytical accounting of settlement transactions are also kept.

Accounting for settlements on loans and borrowings.

The peculiarities of agricultural production make it necessary to attract additional sources of financing in the form of bank loans. The procedure for issuing and repaying loans is determined by legislation and loan agreements drawn up on its basis. The agreements indicate the objects of lending, the conditions and procedure for providing a loan, the terms of its repayment, interest rates, the procedure for their payment, the rights and responsibilities of the parties, the forms of mutual security of obligations, the list and frequency of providing relevant documents, etc. To obtain loans, the organization is obliged to provide the relevant documents to the bank institutions: application, copies of balance sheets and constituent documents, feasibility study of the loan, etc.

A distinction is made between bank credit and commercial credit (loans). A commercial loan (loan) is provided by one organization to another, usually in the form of a deferred payment of funds for goods sold. The subject of a loan agreement can be things other than money.

Unlike banks, commercial organizations cannot provide a loan from other people's funds temporarily held by the lender. In addition, organizations that do not have a banking license cannot engage in lending activities systematically. The criteria for systematicity are not specified by law, and the solution to this issue depends on the regulatory authority or arbitration court.

Accrued interest on loans received against investment assets is included in their initial cost and is reflected in the debit of accounts 07 “Equipment for installation” and 08 “Investments in non-current assets”.

Interest accrued to the organization for storing funds in banks is reflected in the debit of cash accounts and the credit of account 91.

Exchange differences on the principal amount of debt on loans and accrued interest arising due to a discrepancy between the time of receipt and repayment of the loan and the accrual and transfer of interest amounts are reflected in accounts 91, 66 and 67. In this case, positive exchange differences are reflected in the debit of accounts 66 and 67 and the credit of account 91, and negative - for the debit of account 91 and the credit of accounts 66 and 67.

Credits and loans can be short-term (issued for a period of no more than 12 months) and long-term (for a period of more than 12 months).

To account for short-term and long-term loans, accounts 66 “Calculations for short-term loans and borrowings”, 67 “Calculations for long-term loans and borrowings” are used. These are passive accounts; their loan reflects the organization's debt. Debit turnover shows the amount of repaid loans and borrowings, loan turnover shows the increase in debt. The following sub-accounts are opened on account 66 on the farm:

66.1 “Short-term loan”,

66.2 “Overdraft loan”.

Credits and borrowings received are reflected in the credit of accounts 66 and 67 in correspondence with the debit of accounts:

50,51,52, 55 - Short-term and long-term loans received: cash; to a current account; in foreign currency; by transferring money to special bank accounts;

60 - Short-term and long-term loans were received to pay off accounts payable on acquired assets;

76 - Insurance premiums are paid through short-term and long-term credit or loans.

From the credit of accounts 66, 67 the following entries are made to the debit of accounts:

07 - Interest on short-term or long-term credit (loan) is allocated to increase the cost of purchased equipment;

08, 10, 11, 41, 91 - Interest on short-term or long-term credit (loan) is allocated to increase capital investments; cost of purchased materials; cost of purchased animals; cost of purchased goods; for other income and expenses.

Analytical accounting of credits and loans is organized by their types, terms, credit institutions and lenders. Synthetic accounting is maintained in journal order No. 4-APK based on bank statements. In SEC "Okinsky" this order journal is not maintained; it is replaced by account analysis.

Accounting for calculations of taxes and fees.

SPK “Okinsky”, like all other enterprises, makes payments to the budget: land payment, Unified Agricultural Tax, transport tax, personal income tax, state duty, etc. All listed types of settlements with financial authorities are taken into account by agricultural enterprises on account 68 “Calculations for taxes and fees” , which is active-passive and can have an expanded balance. The credit balance reflects the farm's debt in favor of the financial authorities for payments to the budget; the debit balance reflects the debt of the financial authorities in favor of the farm. Typically, an account has a credit balance. In addition, under account 68, enterprises take into account calculations for extra-budgetary payments: to road funds.

On the credit account 68 reflects the accrued amounts of payments to the budget. The debit of this account records the repayment of debt to financial authorities for payments to the budget, as well as accrued amounts of value added tax. Taxes on employee wages are reflected according to payroll records. As for specialized taxes and fees paid to road funds, they are also taken into account in account 68 “Calculations for taxes and fees”. Let's look at the correspondence of accounts.

· Land payments. The accrued amounts of land payments are attributed to the corresponding costs recorded in the accounts according to the ownership of the lands used: 20 - for lands taken into account in the production process; 08-“Investments in non-current assets” - for land plots on which construction projects are being built; 23-“Auxiliary production” - for land plots occupied by these productions “Workshops, machine yards, garages, machine ranges, etc.”; 29-“Service production and farms” - for lands under housing and communal services, social and cultural purposes, canteens, etc. In all cases, the corresponding account for the loan will be account 68, subaccount “Calculations for land tax”. If there is no firm assignment of land, then the practice is to assign the amounts of land payments to account 26 “General business expenses”. The transfer of amounts of accrued land payments is reflected in the debit of account 68, subaccount “Calculations for land tax”, and the credit of account 51 “Settlement accounts”.

· Personal income tax in agricultural enterprises is reflected in accounts in the generally established manner: credit 68, subaccount “Calculations for personal income tax” - debit account 70 “Settlements with personnel for wages” when transferring tax amounts: debit 70 - credit 51. Taxation of payments the employee is subject to personal income tax in the manner prescribed by Chapter 23 of the Tax Code of the Russian Federation. Personal income tax payers are individuals in whose favor income subject to taxation is paid. At the same time, the organization paying income to individuals, clause 1 of Article 226 of the Tax Code of the Russian Federation, is entrusted with the responsibility for calculating, withholding from individuals in whose favor income is accrued and paid, and paying income tax amounts as appropriate. Tax amounts are calculated by the organization on an accrual basis from the beginning of the year based on the results of each month. The accrued tax amount is deducted directly from the employee’s income upon actual payment. The organization is obliged to transfer to the budget the amounts of calculated and withheld tax no later than the day of actual receipt of cash from the bank for the payment of income (wages), as well as the day of transfer of income from its bank accounts to the accounts of employees or, on their instructions, to the accounts of third parties ( Clause 6 of Article 226 of the Tax Code of the Russian Federation). Salaries are subject to personal income tax at a rate of 13% (clause 1, article 224).

Unified agricultural tax - unified agricultural tax. SEC "Okinsky" switched to paying this tax in 2004. The object of taxation of the Unified Agricultural Tax is income reduced by the amount of expenses. The tax base is the monetary value of income reduced by the amount of expenses. The procedure for determining and recognizing income and expenses is established by Article 346.5 of the Tax Code of the Russian Federation. The tax period under the Unified Agricultural Tax is a calendar year, and the reporting period is a half-year. The tax rate is 6%. Unified agricultural tax payers are required to submit tax returns to the tax authorities at the end of the tax and reporting periods. The deadline for organizations to submit a declaration based on the results of the tax period is no later than March 31 of the following year. The Unified Agricultural Tax, calculated at the end of the year, must be paid within the same period.

The declaration based on the results of the six months is submitted no later than 25 days from the date of its end.

The calculation of these taxes at the enterprise is carried out on a computer.

Accounting for social insurance and security payments.

Account 69 “Settlements for social insurance and security” records calculations for social insurance (subaccount 1), pension provision (subaccount 2), and medical insurance (subaccount 3).

All transactions with social insurance organizations are accounted for in subaccount 1 of account 69. The amounts accrued to social insurance agencies are recorded on the credit of this subaccount. In addition, the loan reflects the amount of receipts from trade union members for partial payment of the cost of preferential vouchers and from trade union bodies to reimburse the excess of social insurance costs over the amount of deductions.

Analytical accounting for subaccount 1 of account 69 is carried out by type of settlements with social insurance authorities.

Correspondence for account 69 “Calculations for social insurance and security”

In registers of the journal-order form of accounting, settlements with social insurance authorities are taken into account in the journal-order No. 10-APK, carried out manually, not on forms. On a monthly basis, credit turnover in general and on corresponding accounts is transferred to the General Ledger. Analytical accounting for subaccount 1 of account 69 is carried out by statements No. 55-APK. Accounting for calculations of payments to the pension fund is carried out on subaccount 2 “Calculations for pension provision” of account 69. The credit of this subaccount reflects the amounts of accrued payments to the pension fund, in correspondence with the debit of accounts for recording production costs and other accounts to which the amounts are allocated accrued wages (wages). The debit of the sub-account reflects the funds transferred to the pension fund in correspondence with the credit of account 51 “Current Account”. Analytical accounting for subaccount 2 “Calculations for pension provision” is kept in statement No. 55-APK according to the types of payments made from the fund.

On subaccount 3, accounts 69 keep records of payments for health insurance. The accounting procedure is basically the same as for subaccount 1.

Accounting for settlements with accountable persons.

In the process of financial and economic activities, organizations use cash for settlements with employees on business trips, issuing funds for entertainment purposes, for purchasing goods from legal entities and individuals in cash, for paying for work performed, services provided, as well as for other economic purposes. -operational goals.

The main type of transactions for accountable amounts is payment of travel expenses. Accountable amounts are cash advances given to employees of an organization from the cash register for small business expenses and travel expenses. The procedure for issuing money on account, the amount of advances and the terms for which they can be issued are established by the rules for conducting cash transactions.

Organizations, in accordance with a collective agreement or local regulations of the organization, can make additional payments related to business trips in excess of the established norms. Additional payments are charged to the cost of production. However, for tax purposes, business travel expenses are accepted within established limits.

Accountable amounts are accounted for in active synthetic account 71 “Settlements with accountable persons”. In the debit of the account, the amounts issued for reporting are recorded, in the credit - written off debts from accountable persons in accordance with the reports provided, as well as the return of unused advance amounts.

The issuance of cash advances to accountable persons is reflected in the debit of account 71 and the credit of account 50 “Cash”. The assignment on a business trip is issued by order of the head of the enterprise. Upon returning from a business trip, the employee is obliged to submit an advance report to the head of the enterprise for approval within three days, attaching a travel certificate and documents confirming the accuracy of the expenses incurred. The chief accountant is responsible for the correct execution of advances and checking the advance report. He also monitors and verifies the timely provision of advance reports and the delivery of the unspent part of the advance by accountable persons. Unpaid debt may be deducted from wages.

Expenses paid from accountable amounts are written off from the credit of account 71 to the debit of accounts 10 “Materials”, 26 “General expenses”, etc., depending on the nature of the expenses. The balances of unused amounts returned to the cash desk are written off from the accountable persons to the debit of account 50 “Cashier”. Analytical accounting of expenses with accountable persons is carried out for each advance payment.

Advance amounts not returned by accountable persons are written off from account 71 to the debit of account 94 “Shortages and losses from damage to valuables.” From account 94, advance amounts are written off to the debit of account 70 “Settlements with personnel for remuneration” or 73 “Settlements with personnel for other operations” (if they cannot be deducted from the amount of remuneration of employees).

When employees are sent abroad, they are given an advance in the currency of the country of assignment based on the established norms of daily allowance and room allowance.

The currency received from the bank is credited to account 50 “Cash” from the credit of account 52 “Currency accounts”. The currency issued for the report is debited from account 50 to the debit of account 71 and is reflected in the accounting records in the currency of payment and its ruble equivalent at the exchange rate of the Central Bank of the Russian Federation at the time of issue.

When returning from a business trip and submitting an advance report with supporting documents attached, the debt of the accountable persons is written off from the credit of account 71 to the debit of account 26 “General business expenses” and other accounts, depending on the type of expenses at the exchange rate on the day the report is submitted. If the exchange rate changes during a business trip, the exchange rate difference is written off to account 91 “Other income and expenses”: positive - for income (debit of account 71, credit of account 91), negative - for expenses (debit of account 91, credit of account 71).

Analytical accounting for account 71 is carried out for each amount issued for reporting.

Correspondence for account 71 “Settlements with accountable persons”

To reflect settlements with accountable persons in the registers of the journal-order form of accounting, a journal is intended - order No. 7-APK; it combines analytical and synthetic accounting for account 71. In the Okinsky SEC this journal-order is not kept; it is replaced by account analysis.

Settlements with personnel for other operations.

To summarize information on all types of settlements with employees of the organization, except for settlements for wages, with accountable persons and depositors, use synthetic account 73 “Settlements with personnel for other transactions”. The following subaccounts can be opened for this account:

73-1 “Settlements for loans provided”;

73-2 “Calculations for compensation for material damage”, etc.

Subaccount 73-1 “Settlements on loans provided” takes into account settlements with employees on loans provided to them (for individual housing construction, purchase of a garden house, etc.).

Subaccount 1 takes into account calculations for loans granted to farm workers for individual housing construction. Let us note that loans for personal needs received from the bank are taken into account in the subaccount “Bank loans for employees” (bank debt on loans). This sub-account reflects the debt owed to the employees of the enterprise for loans transferred to them. Transactions for obtaining and paying loans for individual needs are reflected in accounting as follows.

Correspondence for account 73 “Settlements with personnel for other operations”

On the same sub-account, they also keep records of settlements with workers and employees (collective farmers) for loans for the construction of garden houses. These transactions are reflected in the same order as for individual housing construction. Separate analytical accounts take into account settlements with employees of the enterprise for loans for other individual needs - for the purchase of equipment and feed against contracts for raising livestock and poultry, and other entries in these analytical accounts are similar to the procedure set out for loans for individual housing construction.

The debt owed to farm employees for all loans issued must correspond to the debt to the bank for loans for individual needs, recorded in the corresponding subaccount of account 67.

The amount of the loan provided to the employee is reflected in the debit of subaccount 73-1 from the credit of cash accounting accounts (50, 51, etc.).

When repaying the loan, account 73 is credited and cash accounts (50, 51, etc.) or account 70 are debited, depending on the accepted payment procedure.

If the employee does not repay the loan amount given to him, the debt is written off from the credit of subaccount 73-1 to the debit of account 91 “Other income and expenses.”

Subaccount 73-2 “Calculations for compensation for material damage” takes into account calculations for compensation for material damage caused by an employee of the organization as a result of theft and shortages of inventory items, defects, as well as compensation for other types of damage.

Amounts to be collected from employees of the organization are written off to the debit of account 73-2 from the credit of accounts 94 “Shortfalls from loss and damage to valuables”, 98 “Deferred income”, 28 “Losses from marriage”, etc. The amounts of deductions collected from employees include to the credit of subaccount 73-2 and debit of accounts 70 (for the amount of deductions from wages), 91 (if the court refuses to collect due to an unfounded claim), etc.

To account 73 “Settlements with personnel for other operations” a subaccount “Settlements for goods sold on credit” can also be opened. This subaccount records settlements with the organization’s personnel for certain categories of goods purchased on credit.

The operation of issuing a loan to an employee is reflected in the debit of account 73, subaccount “Settlements for goods sold on credit”, and the credit of account 66 “Settlements for short-term loans and borrowings” or 67 “Settlements for long-term loans and borrowings”. Deductions from employees' wages to pay off debt on loans are taken into account in the debit of account 70 "Settlements with personnel for other operations" and the credit of account 73, subaccount "Settlements for goods sold on credit." When repaying debt on loans, account 66 or 67 is debited and account 51 “Current accounts” is credited.

Analytical accounting for account 73 is maintained for each employee of the organization in statement No. 38-APK. Synthetic accounting is kept in journal order No. 8-APK.

Accounting for settlements with various debtors and creditors.

To account for various settlement relationships with other enterprises, organizations, and individuals, they use active-passive account 76 “Settlements with various debtors and creditors.” This account has two balances: on debit - debt to the household of individual organizations and individuals; on a loan - the farm's debt to individual organizations and individuals.

The following sub-accounts can be opened for account 76:

76.1 “Settlements with various debtors and creditors”

76.2 “Settlements with parents for the maintenance of their children in child care institutions”

76.3 “Calculations for claims”

76.4 “Settlements for other operations”

Correspondence for account 76 “Settlements with various debtors and creditors”

Analytical accounting for account 76 “Settlements with various debtors and creditors” is carried out for each debtor and creditor. The balance of account 76 is determined from the turnover sheet for the analytical accounts of account 76.

Accounting for settlements with various debtors and creditors within a group of interrelated organizations, about whose activities consolidated financial statements are compiled, is kept separately on account 76.

Primary documents: one-time contracts, invoices, acts, orders, invoices, records of settlements with the population. Primary documents are accumulated in statements to the journal - order No. 8-APK. The results of turnover at the end of the month are transferred to the journal - order No. 8-APK.

Accounting for settlements with founders.

With the advent of joint-stock companies and companies with a share form of formation of the authorized capital, the need arose for an account on which the share participation of each founder or participant would be kept and the income (dividends) due to each founder (participant) accounted for. Account 75 “Settlements with founders” serves this purpose. The account is actively passive and has two sub-accounts: 75-1 “Calculations for contributions to the authorized (share) capital” - an active sub-account, which takes into account the amounts of deposits (equity participation) of each founder (participant) and 75-2 “Calculations for the payment of income” - a passive sub-account, which accounts for the accrual of income (dividends) to the founders and participants.

The first subaccount takes into account settlements with the founders for their contributions to the authorized (share) capital: the debit of the account reflects the accrual of amounts to the authorized capital, and the credit reflects the deposit of amounts, that is, the repayment of debt.

Subaccount 75-2 “Settlements for the payment of income” takes into account settlements with the founders for the payment of income (dividends) to them. The accrual and payment of income to employees of the enterprise, who are among the founders, is accounted for in account 70 “Settlements with personnel for wages”.

Analytical accounting for account 75 is maintained for each founder. In the accounting registers, for analytical accounting of settlements on account 75, statement No. 42-APK is intended for analytical accounting of settlements with founders. At the end of the month, the results of credit turnover on subaccounts in the context of corresponding accounts, the total turnover on debit and the expanded balance on debit and credit are transferred to journal order No. 8-APK. Preliminary amounts of turnover for each corresponding account are verified in the prescribed manner with data from other registers.

Accounting for intra-farm settlements

Accounting for legal entities with branches (representative offices) or other structural units can be carried out in various forms depending on the purpose of the structural units, sources of financing their expenses, their management structure, territorial location and other features. The accounting procedure of the parent organization also depends on the presence or absence of a bank account at the branches and a separate balance sheet.

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An informal approach to the development of accounting policies will allow organizing an optimal system of accounting and tax accounting and, as a result, avoid possible negative consequences for the agricultural organization.

Accounting policy...

Two accounting policies should be approved: accounting and tax.

...for accounting purposes

The definition of accounting policies for accounting purposes is given in PBU 1/98. It says that accounting policy is a set of accounting methods: primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. This document reveals methods for assessing the facts of economic activity, repaying the value of assets, organizing document flow, inventory, methods of using accounting accounts, accounting register systems, information processing and other relevant methods and techniques.

...for tax accounting purposes

Accounting policy for tax accounting purposes is a set of methods of primary observation, cost measurement, current grouping and final generalization of factors of economic activity for reflection in the calculation of the taxable base. Accounting methods include systematization of tax accounting data for the reporting (tax) period, grouped according to the rules of Chapter 25 of the Tax Code of the Russian Federation using analytical accounting registers.

We draw up an accounting policy

Is it possible to change accounting policies?

During the year, accounting policies can be changed if:
– the legislation of the Russian Federation or regulatory acts on accounting changes;
– an agricultural organization has developed new methods of accounting, the use of which implies a more reliable reflection of the facts of economic activity in the accounting and reporting of this organization or less labor intensity of the accounting process without reducing the degree of reliability of the information;
– the operating conditions have changed significantly, which, in turn, may be associated with a change of owners, reorganization, or a change in types of activities.

Attention: the previous numbers will help you

We wrote about what points should be taken into account when drawing up accounting policies in previous issues of the magazine “Accounting in Agriculture” for 2006.

So, you can find out what nuances need to be reflected when forming a reserve fund for upcoming expenses for the repair of fixed assets in the article, which was published in the third issue of the magazine on page 28. And about what needs to be provided for when determining the moment and terms of useful use for asset depreciation, we described in the article in the second issue of the magazine on page 53.

Should VAT be restored when changing the special regime? It also depends on how the accounting policy of the agricultural enterprise is drawn up. The material published in the second issue on page 44 is written about this in detail.

What circumstances should be specified in the accounting policy in the cost formation section for an accountant of flour milling production are described in the article in the first issue of the magazine on page 69.