Business entities that are UAT payers are required to draw up an accounting policy to approve the chosen tax regime and describe the accounting rules. How the ESHN accounting policy is maintained, how to draw up and approve a document - you will find answers to these and other questions in our today's article.

General accounting policies

Along with organizations using OSNO and STS, UAT payers also need to draw up an accounting policy. Below we will describe in detail the procedure for compiling and approving the UE, as well as the provisions that should be indicated in the document.

Accounting policy at ESHN

The accounting policy is an internal regulatory document confirming the status of the company as a UAT payer. When compiling the UE, consider the need to describe the accounting rules for the purposes of taxation of the unified agricultural tax.

What provisions should be included in accounting policies

The text of the document should be arranged in the form of separate sections, each of which should disclose provisions regarding the taxation regime, tax calculation, accounting for income and expenses, etc. The table below summarizes the main points to be included in the document.

No. p / p	Section UP	Description
1	Tax regime	In the section, write down the taxation regime (ESKhN), acting on the basis of the documents of the Federal Tax Service. Also indicate the object of taxation (income minus expenses).
2	Accounting procedure	Specify the document drawn up to record transactions (Book of income and expenses), as well as the basis for the records (primary documents). If you use automated programs to account for transactions, then this should also be mentioned in this paragraph.
3	Accounting procedure	So the basis for taxation of the UAT is income minus expenses according to accounting data, in the UE of an agricultural company, the organization of accounting and systematization of data for calculating the tax should be described. For example, in this paragraph you can provide the following conditions: Postings in accounting are carried out in the context of accounts and sub-accounts in accordance with the nature of the operation; The systematization of accounting data is carried out on the basis of the balance sheet (transactions with suppliers and buyers). Thus, you should determine the amount of income and expenses for tax purposes based on the indicator reflected in the balance sheet.
4	List of income and expenses for tax purposes	Describe data on income and expenses involved in the calculation of the taxable base based on legislative norms. The Tax Code provides that agricultural tax payers have the right to take into account the following main types of costs: acquisition, maintenance and servicing of fixed assets. Also describe in this paragraph the selected depreciation method and the procedure for its calculation; raw materials and materials used in the production and processing of agricultural products; VAT paid to suppliers; losses from previous years. Also, as part of the expenses taken into account, you have the right to describe the expenses associated with the specifics of agricultural activities, such as expenses for: acquisition of young livestock and fish fry; losses from mortality and forced slaughter of livestock; meals for agricultural workers and workers of fishing vessels (if you are engaged in fishing within the framework of the UAT); crop and agricultural machinery insurance; training of specialists in the field of agriculture (courses, trainings, seminars). If the specifics of your agricultural company's activities provide for other expenses within the framework of the Tax Code, then they should also be described in this paragraph.
5	Tax calculation mechanism. Schedule for making tax payments	Describe the formula for calculating the UAT: the difference between income and expenses multiplied by the current tax rate (in 2017 - 6%). Specify the procedure for calculating the annual amount of tax and advance payments: on the basis of data on income and expenses received at the end of the current half year, the amount of the advance payment is calculated; the advance payment for the half year is transferred to the budget before the 25th day of the month following the reporting period (for the 1st half of 2017 - until 07/25/2017); at the end of the reporting year, the annual amount of tax is calculated based on the actual indicators of the tax period; upon filing a tax return, the balance of the tax amount is transferred to the budget (annual amount minus the advance payment). The payment term is until March 31 of the next year (for 2017 - until March 31, 2020). In this paragraph, you can also approve the deadlines for reporting to the Federal Tax Service (no later than this is provided for by applicable law).

If you acquire land plots for conducting agricultural activities, then the period for recognizing expenses for their acquisition should be reflected in the accounting policy. At the same time, consider the following: the legislation determines the period for recognizing land costs for at least 7 years.

Example #1. LLC "Chistoe Pole" is engaged in the cultivation and sale of wheat, is a payer of the Unified Agricultural Tax. In February 2017, Chistoye Pole acquired a land plot from JSC GlavProm:

the cost of land is 10.402.300 rubles;
"Clean Pole" paid the cost of the land on 04.02.17;
The act for obtaining land was signed on 18.02.17;
06.17 "Clean Pole" received a certificate of ownership of the site.

According to the provisions of the accounting policy of Chistoye Pole LLC, the period for recognizing expenses for the purchase of land is 8 years. Thus, the amount of monthly expenses will be 108.357 rubles. (10.402.300 rubles / 8 years * 12 months). Clear Pole has the right to reflect the costs of land from June 2017 (from the date of registration of ownership).

If you combine the payment of unified agricultural tax and UTII, then you should supplement the text of the accounting policy with the procedure for organizing separate accounting and the tax calculation mechanism within each of the applicable tax regimes.

How to draw up and approve a document

The accounting policy of the UAT payer is drawn up in accordance with general requirements. Read also the article: → "". When compiling a document, proceed according to the algorithm below:

Prepare a draft document. You can do it yourself or entrust the chief accountant.
Make the necessary adjustments to the project, and then approve the document as a manager.
After signing the UE by the head and certifying with the seal of the organization, register the document (assign a number to it and indicate the date of compilation).
Prepare an order according to which the UE comes into force.

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 under combining UTII and ESHN).

Sample accounting policy for an agricultural enterprise

Below is an exemplary sample accounting policy for an agricultural enterprise - a UAT payer.

Limited Liability Company Khlebodar

ORDER No. 143-18/4
on approval of accounting policy for tax purposes

Accounting policy for tax purposes

Tax regime

1. Approve Khlebodar LLC as a single agricultural tax payer (UAT).

Object of taxation

2. To calculate the UAT, use the object of taxation, defined as the difference between income received and expenses incurred.

Organization of accounting

Accounting for income and expenses

4. For the purposes of taxation, income and expenses should be taken into account on a cash basis (on the fact of their payment). The increase in the tax base for calculating the UAT is carried out at the expense of sales and non-operating income (including advances). The tax base is reduced by:

expenses for the acquisition and maintenance of fixed assets;
costs for the purchase of raw materials, materials, purchased goods;
the amount of VAT paid to suppliers;
food expenses for workers engaged in agricultural work;
costs for information and consulting services;
expenses for participation in tenders and competitions for the purpose of selling products;
customs payments for the export of agricultural products;
the cost of acquiring property rights to land plots.

When calculating the tax, the amount of expenses for the acquisition of land plots should be taken into account in equal parts within 7 years.

Calculation and payment of ESHN

A \u003d (Dox - Expenditure) * 6%,

where A is the amount of the advance payment;
Doh - an indicator of income for the 1st half of the current year according to the Book of Accounting for Income and Expenses;
Expenses - an indicator of expenses for the 1st half of the current year according to the Book of Income and Expenses.

6. Before March 1 of the next year, calculate the amount of the annual payment for the UAT for the previous tax period. The calculation is carried out according to the formula:

H \u003d (YearDoh - YearExp) * 6%,

where H is the amount of the annual payment for the unified agricultural tax;
YearDoh - annual indicator of income according to the Book of Accounting for Income and Expenses;
YearExpense - the annual indicator of expenses according to the Book of Accounting for Income and Expenses.

The calculated amount of tax should be reflected in the declaration. The deadline for filing a declaration with the Federal Tax Service is until March 15 of the next year.

7. By March 20 of the next year, calculate and pay the final amount of the Unified Agricultural Tax for the previous tax period. The amount payable is determined by the formula:

where P is the final payment for the unified agricultural tax;
H is the annual amount of the tax;
A - the amount of the advance paid for the 1st half of the year.

8. Responsibility for the implementation of the provisions of the accounting policy shall be assigned to the chief accountant Khvostov G.N.

Chief Accountant Khvostov G.N.

Director Shishkin N.D.

Rubric "Question - answer"

Question number 1. Farmer LLC is a UAT payer. In August 2016, "Fermer" acquired the ownership of the land, which is sown with agricultural crops (potatoes and onions). The price of the land is 9.303.800 rubles. Can the "Farmer" take into account these costs when calculating the tax? The accounting policy of Fermer LLC provides that the costs of purchasing land are recognized in equal installments over 8.5 years.

The legislation does not prohibit agricultural producers from reducing the taxable base by the amount of expenses associated with the purchase of sown land. Therefore, guided by the accounting policy, the "Farmer" has the right to reflect monthly expenses in the amount of 91.213 rubles. (9.303.800 rubles / 102 months).

Question number 2. In December 2016 GlavKhozTrest LLC will approve the accounting policy for 2017. According to the text of the document, the cost of purchased goods reduces the taxable base upon the sale of such goods. Is the accounting policy of GlavKhozTrest properly drawn up?

The specified procedure for recognizing expenses is contrary to the provisions of the Tax Code, therefore GlavKhozTrest is not entitled to apply it. In this situation, GlavKhozTrest must indicate the following text in the document: “Expenses for purchased goods reduce the taxable base upon payment of such goods to the supplier.” It is this provision that GlavKhozTrest should be guided by when recognizing expenses.

Question number 3. JSC KhozTorg combines UTII and ESHN. In the accounting policy of KhozTorg there is no information on the organization of separate accounting for each of the tax regimes. Is the accounting policy of "KhozTorg" correctly drawn up?

The accounting policy of KhozTorg was drawn up incorrectly: the document should contain provisions regarding the organization of separate accounting and the procedure for distributing general expenses that simultaneously relate to both tax regimes. Otherwise, accounting for the income and expenses of KhozTorg is carried out incorrectly, as a result, the organization incorrectly calculates the amount of taxes payable.

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1. Cash accounting

2. Accounting for settlements

3. Accounting for inventories and finished products

4. Accounting for 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 profit and loss

13. Consolidated synthetic accounting

14. Accounting policy

1. Cash accounting

Accounting for cash

In each organization, funds are constantly continuously and simultaneously at all stages of the circulation (D-T ... P ... T "-D"). It follows from this that the organization must always have a supply of cash.

In accordance with regulatory documents:

1. Decree of the Presidium of the Russian Federation “On additional measures to restrict cash circulation” dated 14.06.92 No. 622;

2. Letter of the Central Bank of the Russian Federation dated 04.10.93 No. 18 “On approval of the procedure for conducting cash transactions in the Russian Federation with annexes”;

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

4. Instructions 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 in one transaction”;

5. Law of the Russian Federation of October 19, 1992 No. 3615-1 "On currency regulation and currency control" all enterprises, regardless of their organizational and legal form, must comply with the following rules: keep their funds in banking institutions; make settlements on its obligations with other organizations in a non-cash manner through banking institutions; have cash in his 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 at the cash desk in the manner and within the time agreed with the banking institutions; have the right to keep cash in their cash desks in excess of the established limits only for wages, social benefits. insurance, pensions, and only for a period not exceeding three working days, including the day of receipt of money in bank institutions.

Cash at enterprises can be in the form of cash on hand, kept in a bank on settlement accounts, on special accounts for targeted funds, on 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 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", 55 "Special accounts in banks", 57 "Transfers on the way".

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

Acceptance and disbursement of cash cash documents, maintaining a cash book, auditing the cash register and monitoring compliance with cash discipline is carried out in accordance with the letter of the Central Bank of the Russian Federation dated 04.10.93 "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.

Acceptance of cash by the cash desks of enterprises is carried out according to cash receipt orders signed by the chief accountant or a person authorized to do so by a written order of the head of the enterprise.

On receipt of money, a receipt is issued to 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.

The issuance of cash from the cash desks of enterprises is carried out according to cash orders or duly executed other documents (payrolls (settlement and payment), applications for the issuance of money, invoices, etc.) with the imposition of a stamp on these documents with the details of the cash order. Documents for the issuance of money must be signed by the head, chief accountant of the enterprise or persons authorized to do so.

In cases where the documents, applications, invoices, etc. attached to the expenditure cash vouchers have a permit inscription of the head of the enterprise, his signature on the expenditure cash vouchers is not required.

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

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 head and chief accountant of the enterprise.

Entries in the cash book are kept in 2 copies through carbon paper with a ballpoint pen. The second copies of the sheets must be detachable and serve as a cashier's report. The first copies of the sheets remain in the cash book. The first and second copies of the sheets are numbered with the same numbers.

The company's cash book is kept in an automated way, in which its sheets are formed in the form of a machine-gram "Insert sheet of the cash book". Simultaneously with it, a machine-gram "Cashier's report" is formed. Both named machine-grams 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 sheets of the cash book in these machine diagrams is carried out automatically in ascending order from the beginning of the year. Based on the report of the cashier, cash transactions for the receipt of money during the month are recorded in the statement No. 1a -APK, and the issuance of money from the cash desk in the correspondence of accounts is reflected in the journal warrant No. 1-APK. The results for the month from the statement No. 1a -APK and the journal of the order No. 1-APK are transferred to the General Ledger. In the enterprise, the journal-order replaces the account analysis.

Within the time limits set by the head of the enterprise, as well as when changing cashiers at each enterprise, a sudden audit of the cash desk is carried out with a full sheet-by-sheet recalculation of cash and checking other valuables in the cash desk. The balance of cash on hand is checked against the accounting data in the cash book. For the audit of the cash register, a commission is appointed by order of the head of the enterprise, which draws up an act. If an audit detects a shortage or excess of valuables in the cash register, the act indicates their amount and the circumstances of their occurrence, since the automated maintenance of the cash book is checked for the correct operation of the software for processing cash documents.

The movement of money on the cash register in the system of accounting accounts is recorded on the active account 50 "Cashier". Account 50 has three sub-accounts: 50-1 "Cashier of the organization", 50-2 "Operating cash desk", 50-3 "Money documents".

On the subaccount 50-1 "Cash desk of the organization" cash in the cash desk of the organization is taken into account.

Sub-account 50-2 "Operating cash desk" takes into account the availability and movement of funds in the cash desk of commodity offices and other organizations in transport.

Sub-account 50-3 "Money documents" on this sub-account should be taken into account those in the cash desk of the organization stamps, paid tickets and other monetary documents. Monetary documents are recorded on account 50 "Cashier" 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 on account 50 "Cashier"

		Corresponding accounts

	Received money in the cashier from the current account Money received in return from accountable persons was credited Received money in the cashier in the order of a short-term loan Received money at the cash desk from special bank accounts Wages issued to workers and employees Money issued to accountable persons Minor general expenses paid from the cash desk Transferring money from the cash register to a bank account Money from the cash register to pay off debt on loans Purchased monetary documents Spending or selling monetary instruments

Accounting for funds in the current account.

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

To open a settlement account, SEC Okinsky submitted the following documents to the bank:

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

2. Card with sample signatures of the head 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, a document for the right to use land, etc.

The Bank opens settlement accounts for taxpayers only upon presentation of a document confirming their 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 movement of funds in bank accounts and to reflect these operations in accounting, agricultural enterprises periodically receive bank account statements.

The accounting register, which reflects transactions on the current account, is the journal-order No. 2-APK and statement No. 2 "a". Since accounting is partially automated on the farm, the journal-order is not kept, but the account is analyzed. At the end of the month, in the order journal, in this case, the results are displayed, which are transferred to the General Ledger.

Accounting for the movement of funds in the economy is kept on the active account 51 "Settlement account". The debit represents the receipt of funds in the bank account. The credit of account 51 reflects the amounts received from the bank or transferred to other accounts or other organizations.

Correspondence on account 51 "Settlement account"

	Corresponding accounts

Received money from procurement organizations
Received debt from other debtors
Received a short-term bank loan to the current account
Debt paid to suppliers
Debts to financial authorities for payments to the budget are listed
The debts to the authorities are listed social insurance and ensure
Repaid short-term bank loan
Debts paid to creditors

Accounting for funds in foreign currency accounts.

Organizations may have foreign currency accounts in which funds are kept in foreign currency. Cash in foreign currencies and transactions with them are accounted for on sub-accounts of the main account 52 "Currency accounts" in rubles in amounts determined by converting foreign currency at the rate in force 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 the PBU 3/2000 standard on the need to maintain accounting for foreign exchange transactions in two assessments:

In the currency of settlements and payments;

In rubles.

Correspondence on account 52 "Currency account"

	*Corresponding accounts*

Funds were credited to the foreign currency account for incoming proceeds from foreign buyers for shipped products and export services rendered
Received credits and loans in foreign currency
Deposits from the founders in foreign currency were received to the foreign currency account
Receipt of debt to a foreign currency account from various foreign debtors
Funds were credited to the foreign currency account for the amount of positive exchange rate differences from the revaluation of account balances
Transfer to the bank of amounts subject to mandatory sale in the domestic foreign exchange market
Repayment of debts to suppliers for imported goods and services
Issuance of currency to employees sent on a business trip abroad
Payment for bank services from a foreign currency account
Write-off of funds from a foreign currency account for the amount of negative exchange rate differences from the revaluation of account balances

The accounting register for account 52 is the journal-order No. 2-APK and the statement of debit turnovers to it. After mutual verification 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 special-purpose funds, the Chart of Accounts provides for account 55 “Special accounts in banks”, which is active in relation to the balance sheet. It can have the following sub-accounts:

55-1 "Letters of credit";

55-2 "Checkbooks";

55-3 "Deposit accounts".

Analytical accounting of cash flow on balance sheet account 55 is carried out separately for each account opened with a bank or a letter of credit issued, a checkbook received, etc. Accounting registers for account 55 are journal-order No. 3-APK and statement No. 25-APK. After a month, the total amounts of credit turnover (magazine order No. 3-APK) and the amounts that make up them are recorded in the General Ledger in the prescribed manner. The Okinsky agricultural production cooperative does not maintain this account.

Accounting for cash on the way.

In addition to cash on hand and on bank accounts, enterprises can have cash in transit, which are accounted for on account 57 “Transfers in transit”. Account 57 is intended to summarize information on the movement of funds in the currency of the Russian Federation and foreign currencies in transit, i.e., amounts of money deposited in the cash desks of credit organizations, savings banks or cash desks of post offices for crediting to a current account or other account of the organization, but also not enrolled as intended. Operations on account 57, as well as on account 55, are reflected in the journal-warrant No. 3-APK; for these purposes, special sections of the journal-warrant are used. Here, the credit turnover of these accounts is recorded in the context of the corresponding accounts. Analytical accounting of transactions according to the account data is also carried out 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 final entries are transferred to the General Ledger.

2. Accounting for settlements

The main regulatory documents for accounting for 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 .: Prospect, 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. No. 38n (as amended by the Order of the Ministry of Finance of the Russian Federation of March 24, 2000 No. 31n)

4. Chart of accounts for financial and economic activities of the organization and instructions for its application. Approved Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. No. 94n.

5. "On the forms of financial statements of organizations." Order of the Ministry of Finance of the Russian Federation dated 13.01.2000 No. №4n

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

7. Regulation on accounting "Income of the organization" PBU 9/99. Approved Order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. No. 32n.

8. About non-cash payments of the Russian Federation. Regulation of the Central Bank of the Russian Federation dated 12.04.2001. No. 2-n.

The main tasks of accounting for settlement transactions are:

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

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

· timeliness and accuracy of reflection in accounting registers of settlements with all organizations and persons, 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 on account 60 “Settlements with suppliers and contractors”. The account is passive and has a credit balance. On account 60, settlements with suppliers and contractors are taken into account:

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

commodity - material assets, works and services for which settlement documents from suppliers or contractors have not been received (non-invoiced deliveries);

· surpluses of commodity - material values revealed at their acceptance;

received transportation services, including settlements of shortfalls in the tariff (freight), 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 consumed and work in correspondence with the debit of the corresponding accounts of inventory items or costs. Regardless of the assessment of inventory items indicated on material accounts, account 60 “Settlements with suppliers and contractors” is credited for the amount of settlement documents (invoices, payment requests, etc.). for non-invoiced deliveries (in the absence of invoices or other settlement documents), account 60 is credited for the cost of received valuables at planned accounting prices. Settlements with suppliers and contractors at the enterprise are planned payments.

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

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

1. On the basis of the invoice and acceptance act, material assets were credited with the accrual of debt to the supplier Dt 10, 41 - Kt 60

2. after payment from the corresponding account of the payment request received from the supplier, on the basis of a bank statement, an entry is made for writing off the debt Dt 60 - Kt 51.

With a 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 was debited and the debt accrued from the supplier Dt 60 - Kt 55 1.

3. material assets were credited and the debt was written off from the supplier Dt 10, 41 - Kt 60.

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

Accounting for settlements using settlement checks is carried out in approximately the same way as for letters of credit. The economy of SPK "Okinsky" uses the first variant of calculations when making settlements with 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. The invoice is issued by the supplier for the released (shipped) inventory items.

A specialized invoice is issued by the supplier to the buyer in two copies. The first copy within 10 days from the date of shipment is provided to the buyer; it gives the right to account for VAT after payment for the goods. The second copy of the invoice remains with the supplier to be reflected in the sales book and charge VAT on sold products. The invoice must contain the details: its serial number, the name of the supplier and his address, the bank account number at his 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 (non-invoiced deliveries) are credited according to the act of acceptance of materials drawn up in the warehouse. Posting of uninvoiced supplies is carried out at accounting or market prices, if the actual cost of materials is used as accounting prices, and 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, the settlements with the supplier are specified.

Currently, settlements with the use of bills of exchange are recorded on the same accounts that reflect settlements without the use of bills of exchange. The allocation of settlements using bills of exchange is carried out in analytical accounting.

Promissory notes issued for the purchase of inventory items are reflected in the credit of account 60 "Settlements with suppliers and contractors" or other similar accounts. On these accounts, the debt secured by the promissory note is listed until the moment of its repayment. As the debt on promissory notes is repaid, it is written off to the debit of account 60 from the credit of accounts for accounting for funds (50, 51, 52, etc.). Bills of exchange with an overdue payment term are reflected in the analytical accounting separately. When issuing promissory notes that provide for the payment of interest for the use of the received goods without paying for it for a certain period, the amount of interest paid is attributed to an increase in operating expenses. Moreover, if the accrued interest is paid in the current reporting period, then they are reflected in account 91 "Other income and expenses".

Analytical accounting on account 60 "Settlements with suppliers and contractors" is kept for each presented invoice, and settlements on scheduled payments - for each supplier and contractor.

In the registers of the journal - order form of accounting, settlements with suppliers are recorded in the journal - warrant No. 6-APK and registers of transactions for settlements with suppliers and contractors (annex to the journal - order No. 6APK). If there are one-time transactions with suppliers, entries are made directly in the journal - order No. 6-APK, but if systematic settlements are made with suppliers for many transactions during the month, then they are preliminarily accumulated in registers.

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

Accounting for settlements with buyers and customers.

Settlements of an agricultural enterprise with procurement organizations and other buyers for sold products are recorded 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 economy. Operations on the sale of agricultural products to procurement organizations and other buyers are reflected in this account as follows. On the debit of the account they show debts in favor of the economy from the relevant procurement organizations and other buyers for the products sold to them, on the credit, the repayment of this debt.

According to account 62 “Settlements with buyers and customers”, depending on the types of settlement transactions, subaccounts are distinguished: 4 “Promissory notes received”, 62-5 “Settlements with other buyers and customers”.

Sub-account 1 takes into account settlements with procurement organizations for agricultural products sold in the order of fulfillment of state contracts (contracts) for the supply of products.

On sub-account 2, settlements with buyers are taken into account in the acceptance form; on sub-account 3 - in case of settlements in the order of planned payments.

Sub-account 4 reflects bills received from buyers instead of direct payment for products sold.

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

Accounting bills at the supplier. Organizations that have received bills of exchange from buyers record the received bills on account 62 "Settlements with buyers and customers", sub-account "Promissory notes received". Account 62 is debited to the amounts indicated in the bills from the credit of the accounts for the sale of finished products (90) or other types of property (91).

Paid promissory notes are reflected in the debit of cash accounts and in 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 a deferral and installment payment, the proceeds are accepted for accounting in the full amount of receivables.

Promissory notes not paid on time are considered to be canceled. The nominal amount of a rejected bill with interest is debited from account 62, subaccount "Promissory notes received", to the debit of account 76 "Settlements with various debtors and creditors", subaccount 2 "Settlements on claims".

Prior to the due date of payment on the bill, the organization - the holder of the bill can receive loans from banks against the bill. Received loans are reflected in the credit of account 66 "Calculations on short-term loans and borrowings" or 67 "Calculations on long-term loans and loans" and the debit of cash accounts (50, 51, 52, etc.) in the amounts actually received. At the same time, the debt on settlements with buyers, secured by bills, continues to be accounted for accounts receivable (62, etc.).

If the drawer or other payer fails to fulfill its debt obligations, the organization - the holder of the bill is obliged to return the funds received as a result of discounting the bills to the banks. The transferred funds are debited from the credit of cash accounts to the debit of accounts 66 or 67. Overdue obligations on promissory notes remain on accounts receivable.

Correspondence on account 62 "Settlements with buyers and customers"

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

Accounting for credits and loans.

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 granting a loan, the terms of its repayment, interest rates, the procedure for their payment, the rights and responsibilities of the parties, forms of mutual security of obligations, the list and frequency of provision of relevant documents, etc. In order to receive loans, the organization is obliged to provide relevant documents to the bank institutions: an application, copies of balance sheets and constituent documents, a feasibility study of the loan, etc.

Distinguish bank credit and commercial credit (loans). A commercial loan (loan) is provided by one organization to another, usually in the form of a deferral of payment of funds for goods sold. In addition to money, things can be the subject of a loan agreement.

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 systematically engage in lending activities. The criteria for systematicity are not specified by law, and the decision on this issue depends on the supervisory authority or arbitration court.

Accrued interest on loans received against investment assets are included in their initial cost and reflected in the debit of accounts 07 "Equipment to be installed" and 08 "Investments in non-current assets".

Interest accrued by organizations for keeping 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 from a mismatch in 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. At the same time, positive exchange differences are reflected in the debit of accounts 66 and 67 and credit of account 91, and negative - on the debit of account 91 and credit of accounts 66 and 67.

Credits and loans can be short-term (issued for a period of not 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 “Settlements on short-term loans and borrowings”, 67 “Settlements on long-term loans and borrowings” are used. These are passive accounts; their credit reflects the debt of the organization. The debit turnover shows the amount of repaid loans and borrowings, the loan turnover shows the increase in debt. The following sub-accounts are opened on the farm to account 66:

66.1 "Short-term credit",

66.2 "Overdraft Credit".

Received credits and loans are reflected in the credit of accounts 66 and 67 in correspondence with the debit of the accounts:

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

60 - Received short-term and long-term loans to pay off accounts payable on acquired assets;

76 - Insurance premiums were paid at the expense of a short-term and long-term credit or loan.

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

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

08, 10, 11, 41, 91 - Interest on a short-term or long-term credit (loan) is attributed to an increase in capital investments; the cost of purchased materials; the cost of purchased animals; the value of the 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 kept in the journal-order No. 4-APK based on bank statements. In SPK "Okinsky" this log-order is not kept, it is replaced by the analysis of the account.

Accounting for taxes and fees.

SPK Okinsky, like all other enterprises, makes payments to the budget: payment for land, unified agricultural tax, transport tax, personal income tax, state duty, etc. Agricultural enterprises take into account all of the listed types of settlements with financial authorities on account 68 “Calculations for taxes and fees” , which is active-passive and may have a detailed balance. On credit, the balance reflects the debt of the economy in favor of the financial authorities for payments to the budget, on the debit - the debt of the financial authorities in favor of the economy. As a rule, the account has a credit balance. In addition, under account 68, enterprises take into account settlements on extra-budgetary payments: to road funds.

On the credit of account 68 reflect the accrued amounts of payments to the budget. The debit of this account records the repayment of debts to financial authorities for payments to the budget, as well as the accrued amounts of value added tax. Taxes on employees' wages are reflected according to the payroll data. With regard to specialized taxes and fees paid to road funds, they are also taken into account on account 68 “Calculations on taxes and fees”. Consider correspondence accounts.

· Land payments. The accrued amounts of land payments are attributed to the corresponding costs accounted for in the accounts according to the ownership of the land used: 20 - for land accounted for in the production process; 08 - "Investments in non-current assets" - by land plots on which construction objects are being erected; 23 - "Auxiliary production" - for land plots occupied by these industries "Workshops, machine yards, garages, machine ranges, etc."; 29 - “Service industries and farms” - for lands under housing and communal services, social and cultural facilities, canteens, etc. In this case, in all cases, the corresponding account for the loan will be account 68, the subaccount “Calculations on land tax”. If there is no firm fixing of land, then it is practiced to allocate 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, sub-account "Calculations on land tax", and the credit of account 51 "Settlement accounts".

Personal income tax in agricultural enterprises is reflected in the accounts in the generally established manner: credit 68, sub-account "Calculations for income tax from individuals" - debit of account 70 "Calculations with personnel for wages" when transferring tax amounts: debit 70-credit 51. Taxation of payments an employee with a personal income tax is made in the manner prescribed by Chapter 23 of the Tax Code of the Russian Federation. Payers of personal income tax are individuals in favor of whom income subject to taxation is paid. At the same time, the organization that pays income in favor of individuals, clause 1 of Article 226 of the Tax Code of the Russian Federation, is obliged to calculate, withhold from individuals in whose favor income is accrued and paid, and to pay 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. Withholding the accrued amount of tax is carried out directly from the employee's income when they are actually paid. The organization is obliged to transfer to the budget the amount of calculated and withheld tax no later than the day of actual receipt of cash in 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 behalf, to the accounts of third parties ( clause 6 of article 226 of the Tax Code of the Russian Federation). Wages are subject to personal income tax at a rate of 13% (clause 1 of article 224).

ESHN - single agricultural tax. SPK "Okinskiy" started paying this tax in 2004. The object of taxation of the UAT 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 for ESHN is a calendar year, the reporting period is half a year. The tax rate is 6%. UAT 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 declarations based on the results of the tax period is no later than March 31 of the next year. In the same period, the UAT calculated at the end of the year is subject to payment.

The declaration on the results of the half-year is submitted no later than 25 days from the date of its end.

Calculation of these taxes at the enterprise is made on the computer.

Accounting for social insurance and security payments.

Account 69 “Settlements for social insurance and security” keeps records of settlements for social insurance (sub-account 1), pension provision (sub-account 2), medical insurance (sub-account 3).

All transactions for settlements with social insurance organizations are taken into account on subaccount 1 of account 69. The credit of this subaccount is credited with the amounts accrued to social insurance bodies. 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 for reimbursement of the excess of social insurance costs over the amount of deductions.

Analytical accounting for sub-account 1 of account 69 is carried out by type of settlement with social insurance authorities.

Correspondence on account 69 "Calculations for social insurance and security"

In the registers of the journal-order form of accounting, settlements with social insurance authorities are recorded in the journal-order No. 10-APK, carried out manually, not on forms. On a monthly basis, the credit turnover as a whole and on the corresponding accounts are transferred to the General Ledger. Analytical accounting for sub-account 1 of account 69 is maintained by statements No. 55-APK. Accounting for payments to the pension fund is kept on sub-account 2 “Calculations for pensions” of account 69. The credit of this sub-account 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 amounts are assigned 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 "Settlement account". Analytical accounting for sub-account 2 "Calculations for pensions" is carried out in statement No. 55-APK by type of payments made from the fund.

On sub-account 3, account 69 keeps records of payments for medical insurance. The accounting procedure is basically the same as for sub-account 1.

Accounting for settlements with accountable persons.

In the process of financial and economic activities, organizations use cash to settle accounts with employees on business trips, issue funds for representative purposes, to purchase goods from legal entities and individuals for cash, to pay for work performed, services rendered, as well as for other economic - operational goals.

The main type of accountable transactions is the payment of travel expenses. Accountable amounts are cash advances issued to employees of the organization from the cash desk for small business expenses and travel expenses. The procedure for issuing money against a report, the amount of advance payments and the terms for which they can be issued are established by the rules for conducting cash transactions.

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

Accountable amounts are taken into account on the active synthetic account 71 "Settlements with accountable persons". On the debit of the account, the amounts issued under the report are recorded, on the credit - written-off debts from accountable persons according to the submitted reports, as well as the return of unused amounts of advances.

The issuance of cash advances to accountable persons is reflected in the debit of account 71 and the credit of account 50 "Cashier". The direction on a business trip is issued by order of the head of the enterprise. Upon returning from a business trip, the employee must, within three days, submit to the head of the enterprise for approval an advance report with the attachment of a travel certificate and documents confirming the reliability of the expenses incurred. The chief accountant is responsible for the correct execution of the issuance of advances and verification of the advance report. He also exercises control and verification of the timely provision of advance reports and the delivery by accountable persons of the unspent part of the advance. Unpaid debt can 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 accountable persons to the debit of account 50 "Cashier". Analytical accounting of expenses with accountable persons is carried out for each advance payment.

The amounts of advances not returned by accountable persons are debited from account 71 to the debit of account 94 "Shortages and losses from damage to valuables." From account 94, the amount of advances is written off to the debit of account 70 "Settlements with personnel for wages" or 73 "Settlements with personnel for other operations" (if they cannot be deducted from the amount of wages of employees).

When employees are sent abroad on a business trip, they are given an advance payment in the currency of the country of business trip based on the established norms of daily allowance and apartment allowance.

The currency received from the bank is credited to account 50 "Cashier" from the credit of account 52 "Currency accounts". The currency issued under the report is debited from account 50 to the debit of account 71 and is reflected in the accounting in the currency of payment and its ruble equivalent at the 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 accountable persons is debited from the credit of account 71 to the debit of account 26 "General 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 the business trip, the exchange rate difference is written off to account 91 "Other income and expenses": positive - to income (debit of account 71, credit of account 91), negative - to expenses (debit of account 91, credit of account 71).

Analytical accounting on account 71 is carried out for each amount issued under the report.

Correspondence on account 71 "Settlements with accountable persons"

	*Corresponding accounts*

From the cash desk issued the amount under the report
Accountable amounts written off for the main production
The remaining accountable amount returned to the cashier
Unused accountable amount deducted from salary
Materials paid by accountable person
Goods paid by accountable person

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. This journal-order is not kept in SEC Okinsky, it is replaced by account analysis.

Settlements with personnel for other operations.

To summarize information about all types of settlements with employees of the organization, except for payroll settlements, with accountable persons and depositors, use synthetic account 73 "Settlements with personnel for other operations". The following sub-accounts can be opened for this account:

73-1 "Settlements on granted loans";

73-2 "Calculations for compensation for material damage", etc.

On sub-account 73-1 "Settlements on granted loans" take into account settlements with employees on loans granted to them (for individual housing construction, purchase of a garden house, etc.).

Sub-account 1 takes into account the settlements on the loans granted to the employees of the economy for individual housing construction. It should be noted at the same time that the loans themselves for individual needs received from the bank are taken into account on the sub-account “Bank loans for employees” (bank debt on loans). On the same sub-account, the debts of the employees of the enterprise on the loans transferred to them are reflected. Operations for obtaining and paying loans for individual needs are reflected in the accounting as follows.

Correspondence on account 73 "Settlements with personnel on other transactions"

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

The debt for the employees of the farm on all loans issued must correspond to the debt to the bank on loans for individual needs, recorded on the corresponding sub-account of account 67.

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

When repaying a 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 return the loan amount issued to him, the debt is written off from the credit of subaccount 73-1 to the debit of account 91 "Other income and expenses".

On subaccount 73-2 "Calculations for compensation for material damage" take into account calculations for compensation for material damage caused by an employee of the organization as a result of theft and shortages of inventory, marriage, as well as compensation for other types of damage.

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

To account 73 "Settlements with personnel on other operations" a subaccount "Payments for goods sold on credit" can also be opened. This sub-account takes into account settlements with the organization's personnel for certain categories of goods purchased on credit.

The operation for issuing a loan to an employee is reflected in the debit of account 73, sub-account "Settlements for goods sold on credit", and the credit of account 66 "Settlements on short-term loans and borrowings" or 67 "Settlements on long-term loans and loans". Deductions from the wages of employees in repayment of debts on loans are taken into account in the debit of account 70 "Settlements with personnel on other transactions" and the credit of account 73, sub-account "Payments for goods sold on credit". When paying off debt on loans, account 66 or 67 is debited and account 51 "Settlement accounts" is credited.

Analytical accounting on account 73 is carried out for each employee of the organization in statement No. 38-APK. Synthetic accounting is kept in the journal-warrant No. 8-APK.

Accounting for settlements with different debtors and creditors.

To account for various settlement relations with other enterprises, organizations, individuals, they use actively - passive account 76 "Settlements with various debtors and creditors". This account has two balances: on the debit - indebtedness to the economy of individual organizations and individuals; on credit - the debt of the economy to individual organizations and individuals.

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

76.1 "Settlements with different debtors and creditors"

76.2 "Settlements with parents for the maintenance of their children in children's institutions"

76.3 "Settlement of claims"

76.4 "Settlements for other transactions"

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

	Corresponding accounts

Materials received from various debtors and creditors
Received young animals
Received finished products from the population for sale
Services provided to third parties	20, 25, 26, 29, 44
Payment for goods and materials received and services rendered
Invoiced for products sold

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

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

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 the 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 authorized capital, a need arose for an account that would keep records of the equity participation of each founder or participant and account of income (dividends) due to each founder (participant). Account 75 “Settlements with founders” serves this purpose. The account is actively passive and has two sub-accounts: 75-1 "Settlements on contributions to the authorized (share) capital" - an active sub-account, which takes into account the amount of contributions (equity participation) of each founder (participant) and 75-2 "Calculations on the payment of income" - passive sub-account, which takes into account the accrual of income (dividends) to the founders and participants.

The first sub-account takes into account settlements with the founders on their contributions to the authorized (share) capital: the debit of the account reflects the accrual of amounts to the authorized capital, the credit - the contribution of amounts, that is, the repayment of debt.

Sub-account 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 on account 70 “Settlements with personnel for wages”.

Analytical accounting on account 75 is maintained for each founder. In the accounting registers for analytical accounting of settlements on account 75, statement No. 42-APK of analytical accounting of settlements with founders is intended. After a month, the results of credit turnover on sub-accounts in the context of corresponding accounts, the total turnover on debit and the detailed balance on debit and credit are transferred to journal-order No. 8-APK. The preliminary amounts of turnover for each offsetting account are verified in the prescribed manner with the data of other registers.

Accounting for on-farm settlements

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

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

The main source of information about the enterprise, including the agricultural one, 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 on the results of its economic activity, compiled on the basis of accounting data in accordance with established forms”.

Enterprise reporting contains information that can be used to make management and financial decisions.

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

Requirements for information generated in financial statements are defined federal law“On Accounting”, the Regulations on Accounting and Financial Reporting and the Regulations “Accounting Reports of the Organization” (PBU 4/99).

These requirements include: reliability and completeness, neutrality, integrity, consistency, comparability, observance of the reporting period, correctness of registration. They are additional in relation to the assumptions and requirements disclosed in the Accounting Regulation "Enterprise Accounting Policy" (PBU 1/98). Only if all these requirements are met, it is possible to speak about the reporting of enterprises as an adequate source of information for analysis.

The information base for conducting a comprehensive economic analysis at agricultural enterprises is much wider than the reporting of organizations in other industries, since agricultural enterprises draw up reports according to the forms and instructions (instructions) 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. The unified system of reporting indicators of the organization makes it possible to compile reporting summaries for individual industries, economic regions, republics and for the entire national economy as a whole.

The quarterly reporting of agricultural enterprises does not differ from the 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 five standard forms that are filled out by accountants of all other enterprises, the accounting department of agricultural enterprises must prepare and submit to the authorities of 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 "Statement of changes in equity"

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 auditor's report

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

1. form No. 5-APK "Number and payroll 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 the main production";

4. form No. 9-APK "Report on the production and cost of crop production";

5. form No. 10-APK "Report on special-purpose financing"

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 serve 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 is in it that the main indicators reflecting the position of the enterprise are presented. The balance sheet is often referred to as a statement of the financial position of an enterprise.

The impact of industry features on accounting and taxation

The agricultural sector is an atypical branch of the economy. The specificity of the activities of agricultural enterprises is due to many factors and manifests itself in a variety of areas of activity. The system of accounting and financial reporting is influenced by the features inherent in the industry. They can be roughly 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 associated with the seasonality of production. They have an impact on accounting and reporting indicators during the financial year. The 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, location. The seasonality of production in crop and livestock enterprises may also differ. This depends on the production cycle and leads in different cases to different indicators of capital turnover and balance sheet structure.

Thus, enterprises with predominant production of crop products, during the reporting period for the first quarter and for the first half of the year, have a significant share of work in progress, which increases depending on investments for the harvest of the reporting year. Vegetable enterprises can start to receive results from investments in the form of products as early as June, but the bulk of plant-growing enterprises begin to receive products during the third quarter. At the same time, the share of attracted sources of funds in the liabilities side of the balance increases accordingly. In the second half of the year, when the majority of plant-growing enterprises receive mass production, such reporting indicators as sales income, profit, and the amount of cash increase compared to the first half of the year. At the same time, the bulk of the obligations are repaid. A somewhat different situation develops at enterprises that are engaged in the cultivation of fruits, since such activities are associated with investments in perennial plantations. This leads to a long turnover of capital at the initial stage of production, as well as to a high proportion of the first section of the balance sheet asset in the asset structure.

Livestock enterprises of various 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, refers to sub-sectors of animal husbandry, the organization of which is close to industrial production: poultry farming, pig breeding, fur farming1. Working capital investments in these sub-sectors are short-term and bring more intensive returns. Accordingly, the distribution of the share of non-current and current assets at these enterprises throughout the financial year has stable proportions. Such areas of animal husbandry 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 stock.

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

b) Mass involvement in the 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 result, 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 valuation of assets and methods for writing off inventories at the enterprise, as well as methods for calculating products. In this regard, agricultural enterprises have certain limitations associated with the following reasons. The first is the methodological complexity of accounting for a large range of products and the unity of costs for items that should 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 guidelines on planning, accounting and costing of products (works, services) in agriculture. Typically, agricultural products consumed within an organization are valued at cost and there can rarely be any variation. There are exceptions in farms with a non-standard management approach in the distribution of income and profits between structural units.

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

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

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

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

2. The merger of agricultural enterprises with enterprises of the food and processing industry, trade, supply organizations, etc., in order to create a closed cycle of "production and consumption."

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

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

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 the ten collective agricultural enterprises has been reformed.

Part of the active, necessary in production and least expensive property was transferred to the newly created farms according to the separation balance sheets. At the same time, the main part 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 meet the objectives set in the study, a rapid analysis was carried out in three main categories that may affect management's decisions about certain provisions of accounting policies. These categories include:

1. The structure of the sale of products of each of the farms of the district; specialization of enterprises, which affects the temporal characteristics accounting indicators(for example, such as the recognition of income and expenses, the procedure for the formation of reserves, the write-off of inventories, etc.)

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

3. The structure of production costs by elements, which affects the formation of the financial result, the procedure for writing off inventories, depreciation.

The circulation of documents at the enterprise takes place in accordance with the workflow schedule approved at the enterprise.

Under document flow refers to the movement of documents from the moment they are compiled at a given enterprise or received from outside until they are archived after processing and systematization.

The workflow schedule indicates the timing of compilation, submission, as well as the procedure for processing primary documents, registration and grouping of credentials, indicating responsible persons. The workflow schedule is drawn up by the chief accountant of the agricultural enterprise and, after approval by the head, becomes mandatory.

Primary documents are accepted for accounting if they are drawn up in accordance with the form contained in the albums of unified forms, and documents whose forms are not provided for in these albums must contain the required details:

Title of the document;

The date the document was drawn up;

Name of company;

Names of positions and signatures of persons responsible for the business transaction and the correctness of its execution.

Unified forms are approved for the following sections of accounting:

Accounting for agricultural products and raw materials;

Accounting for labor and its payment;

Accounting for materials, fixed assets and intangible assets;

Accounting for work in capital construction and road transport;

Accounting for the work of construction machines and mechanisms;

Accounting for the results of the inventory;

Accounting for cash and trade transactions.

Before entries in synthetic accounting registers, primary documents are systematized and accumulated.

Under register in accounting they understand various types of tables into which data is entered from primary documentation. Registers are divided on three grounds: purpose (chronological, systematic and combined), generalization of data (integrated, differentiated), appearance(books, cards, free sheets, machine media). In accordance with the Federal Law "On Accounting", accounting registers are designed to systematize and accumulate information contained in primary documents accepted for accounting, for reflection in accounting accounts and financial statements.

The list of accounting registers is determined by the form of accounting used in the organization. Under form of accounting accounting understand the totality of different accounting registers with the established order and method of recording in them.

Currently, the following forms of accounting recommended by the Ministry of Finance of Russia are used:

1) journal-order;

2) memorial order;

3) forms using computer technology;

4) other forms.

Most widely used in agriculture journal-order form of accounting. With this form, the information reflected in the primary documents is entered directly into the journal-order or preliminarily grouped in the accumulative statements. Journals-orders are used during the month to reflect transactions on a separate synthetic account or a group of interrelated accounts. Journals-orders are registers of chronological and synthetic accounting. At the end of the month, the results of the journal-orders are transferred to the General Ledger, the data of which is used in reporting.

Agricultural enterprises use 17 journals-orders, 52 statements of consolidated analytical accounting (including 36 used by agricultural enterprises), 5 registers, 4 books, accounting statements, transcript sheets, personal accounts (production reports) of divisions and summary.

Properly organized accounting allows users of accounting information to obtain data that adequately reflects the state of affairs in an agricultural enterprise.

Information about the registers used in the organization should also be reflected in the accounting policy. Accounting registers are maintained:

1) in special books (magazines), in which all pages are numbered and bound, the last page indicates the total number of numbered pages signed by the chief accountant or other authorized person;

2) in cards that are stored in special file cabinets. Cards are opened for a year and registered in a special register to ensure control over their safety;

3) on free sheets (in statements), they are stored in folders-registrators;

4) in the form of machinograms, on diskettes and other machine media.

The accounting policy section formed in this way on primary documents and accounting registers used at an agricultural enterprise will streamline the movement of documents and reduce the time for their processing, which will lead to more efficient formation of accounting data.

1.6. CHOICE OF ACCOUNTING MANAGEMENT METHODS

The choice of accounting methods means determining the methods for depreciating fixed assets, intangible and other assets, assessing inventories, goods, work in progress and finished products, recognizing profits from the sale of products, goods, works, services, etc.

At each area of accounting in an organization, certain rules and methods can be applied that are provided for by the methodology of modern accounting and regulations. For each of these sites, one method is selected from the many proposed, and this choice is of great importance in the organization's accounting system.

In the accounting policy, an agricultural enterprise has the right to fix the choice of depreciation method intangible assets. This is due to the formation of the total value of assets (property) and their reflection in the balance sheet and reporting of the economy and the formation of such an important accounting and management category as the costs of agricultural production and other costs of the enterprise. An agricultural enterprise may provide for one of the following methods for calculating depreciation on intangible assets:

1) linear - according to the rates calculated on the basis of the useful life (for objects for which it is impossible to determine the useful life, service life, depreciation rates are set based on 20 years, but not more than the life of the enterprise);

2) in proportion to the volume of products (works, services);

3) diminishing balance.

The accrued depreciation allowances can be reflected in accounting in two ways: by accumulating the corresponding amounts in a separate account or by reducing the initial cost of the object.

Accounting policy for fixed assets provides for accounting options in the following cases.

1. The procedure for accounting for fixed assets with a value of not more than 20,000 rubles.- as part of inventories within the limit established by the accounting policy or in the generally established manner with depreciation charged on them.

2. Depreciation method. As a rule, agricultural enterprises have many funds that occupy a large share of assets in the balance sheet and are represented by various groups of fixed assets. It causes

difficulties in determining the methods of depreciation of a particular group of fixed assets, which is exacerbated by the use of these funds in different directions. One way or another, the accounting policy of an agricultural enterprise must necessarily reflect the methods of calculating depreciation for objects of all groups of fixed assets, depending on the period of their use, production (or non-production) purpose, industry specifics of operation (for example, there is a problem of depreciation of productive and working livestock) . An agricultural enterprise can choose one of four methods of depreciation for fixed assets:

1) linear;

2) declining balance;

3) write-offs by the sum of numbers of years of the useful life;

4) in proportion to the volume of products (works, services).

For groups of homogeneous fixed assets, any depreciation method from those listed can be applied, but only one method should be applied within each group. In addition, businesses can apply accelerated depreciation. The list of high-tech industries and efficient types of machinery and equipment for which accelerated depreciation is applied is established by the federal executive authorities. With accelerated depreciation, a uniform (linear) method of accrual is used, and the rate of annual depreciation is increased by an acceleration factor of no more than 2. The decision to use the accelerated depreciation method is drawn up as an element of accounting policy.

3. Decision on revaluation of fixed assets. An enterprise may not more than once a year revalue groups of homogeneous fixed assets at their current (replacement) cost. In the future, such objects should be revalued regularly so that the cost of fixed assets, at which they are reflected in accounting and reporting, does not differ significantly from the current (replacement) cost.

One of the most important sections of accounting policy is devoted to accounting features inventories (IPZ). This is due to the complexity and different ways of assessing and writing off inventories, control over the safety and formation of the cost of agricultural products and the costs of its production. The accounting policy should reflect the chosen method of accounting for the acquisition and procurement of inventories on accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”; without using accounts 15, 16.

Evaluation of inventories released into production (or for other purposes) is carried out in one of the following ways (the method option is noted in the accounting policy):

1) at the cost of each unit;

2) at the average cost;

3) FIFO (at the cost of the first time acquisition of the inventory).

The procedure for accounting for inventories is regulated by PBU 5/01 “Accounting for inventories”. According to paragraph 25 of this PBU, the accounting policy should provide for the possibility of creating a reserve for the decrease in the cost of inventories using account 14 “Reserves for the decrease in the value of material assets”.

In addition, the following points must be reflected in the accounting policy.

1. The composition of direct costs included in the cost of products (works and services) and the method of estimating work in progress (WIP). At enterprises of mass and serial production, WIP can be reflected at the actual or standard (planned) production cost, direct cost items, as well as at the cost of raw materials, materials and semi-finished products. Indirect costs associated with the production of several types of products can be distributed in proportion to either the wages of the main workers, or the cost of raw materials and materials, or the volume of output. General business expenses are written off depending on how the cost of production is formed: at full production cost or at reduced cost. In the first case, at the end of the month, general business expenses accumulated on account 26 “General business expenses” are written off to the debit of production costs accounts (20 “Main production”, 23 “Auxiliary production”, 29 “Service production and farms”); in the second case, general business expenses at the end of the month are written off in full directly to the debit of account 90 “Sales”, subaccount 2 “Cost of sales”. Finished products can be valued at the actual production cost, standard (planned) cost using account 40 "Output of products (works, services)" or without using this account.

2. The list of created reserves for future payments, the norms for deductions to reserves. In order to evenly include upcoming expenses and payments to production costs, the enterprise can create reserves: for the upcoming payment of vacations, payment of annual remuneration for length of service, payment of remuneration based on the results of work for the year, repair of fixed assets, warranty repairs and maintenance, production costs for preparatory work due to the seasonal nature of production , forthcoming costs for land reclamation and implementation of other environmental measures. In addition, reserves may be created for other purposes provided for by the legislation of the Russian Federation and regulatory legal acts of the Ministry of Finance of Russia.

3. The procedure for determining the marginal value of expenses on debt obligations. An enterprise may convert long-term debt into short-term debt or take into account borrowed funds, the maturity of which under a loan or credit agreement exceeds 12 months, before the expiration of the specified period as part of long-term debt. When writing off additional costs for received loans and credits, the enterprise can either reflect them in the reporting period in which these costs were incurred, or show them as receivables with subsequent attribution to other expenses during the maturity of loan obligations. In order to evenly include in expenses the amounts of interest or discount due on promissory notes or bonds issued by the enterprise, the enterprise has the right to preliminarily account for accrued interest (discount) as part of deferred expenses or to attribute the amount of interest or discount to other expenses in full at the time of their accrual.

The accounting methods defined by the accounting policy in certain areas, the forms of accounting make it possible to streamline and make the accounting of the enterprise universal.

1.7. INVENTORY PROCEDURE

One of the most important sections in the formation of accounting policies is the section that regulates the conduct of inventories at an agricultural enterprise. In accordance with Art. 12 of the Federal Law “On Accounting”, in order to ensure the reliability of accounting and reporting data, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

For inventory purposes, the organization's property means fixed assets, intangible assets, financial investments, inventories, finished products, goods, other inventories, cash and other financial assets, and financial liabilities - accounts payable, bank loans, loans and reserves.

In addition, inventories and other types of property that do not belong to the organization, but are listed in its accounting, as well as property that is not taken into account for any reason, are subject to inventory.

The inventory is drawn up by primary documents of the established form (inventory lists, inventory acts, collation statements).

The number of inventories in the reporting year, the date of their conduct, the list of property and financial obligations checked during each of them, are established by the head of the enterprise. If, according to the schedule, the inventory was carried out no earlier than October 1 of the reporting year, then inventory is not needed before the preparation of the annual financial statements. An inventory of fixed assets can be carried out once every three years, and library collections- once every five years.

Inventory can be mandatory or initiative.

Taking inventory necessarily:

When transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

Before preparing annual financial statements;

When changing financially responsible persons;

When revealing facts of theft, abuse or damage to property;

In the event of a natural disaster, fire or other emergency situations caused by extreme conditions;

In case of reorganization or liquidation of the enterprise;

In other cases provided for by law. Procedure and timing initiative inventory is determined by the head of the enterprise.

Inventory refers to the methods of accounting, and the inventory procedure is one of the applications to the accounting policy.

Among other things, at the initiative of management, many provisions that are relevant only to the enterprise can be included in the accounting policy. A well-formed accounting policy allows accounting staff to choose accounting options within the legal framework.

1.8. ACCOUNTING IN PEASANT (FARM) FARMS

Law of the RSFSR dated November 22, 1990 No. 348-I “On Peasant (Farm) Farming” provides for the obligation of farm owners to take into account the results of their work. The Federal Law "On Accounting" confirms the obligation to organize and maintain accounting records for business entities of all forms of ownership.

Peasant (farm) economy (KFH) is a small economic structure of agriculture, which often solves serious food issues in a certain area.

Peasant farms are allowed to be guided by the Recommendations for keeping records of production activities in a peasant (farmer) economy, developed by the Association of Peasant (Farmer) Farms and Agricultural Cooperatives (AKKOR) in agreement with the Ministry of Finance of Russia (letter dated April 21, 1993 No. 9-2-13).

Accounting in the KFH is carried out only in the interests of the farmer (owner) and at his discretion. Farmers can use the recommended current and currently recommended registers, for example, the register of property of a peasant (farmer) economy (form No. 1-KX), the book of accounting for products and materials (form No. 2-KX), the book of accounting for labor (form No. 3- KX), journal of business transactions (form No. 4-KX), statement of financial results (form No. 5-KX).

Peasant farms (associations) with a large volume of production and sales of agricultural products are recommended to keep accounting records using a single journal-order form of accounting.

Accounting in a peasant farm often serves as an indicator of a high culture of activity. Correct account:

Contributes to the protection of property rights and legitimate interests of farmers;

Provides the necessary amount of information for making timely management decisions;

Allows you to analyze activities and assess the level of profitability of the economy;

Creates conditions for control by state bodies over the activities of peasant farms on the use of loans, payment and labor protection, payment of taxes, etc.

For the organization and maintenance of accounting, KFH carry out the following:

Independently establish the form of accounting work based on the conditions of management;

Determine the forms and methods of accounting, based on the forms and methods in force in the Russian Federation (subject to general principles) established by the Regulation on accounting and financial reporting in the Russian Federation, as well as the technology for processing accounting information;

Ensure the application of established accounting rules, including the procedure for documenting business transactions, and their reflection in accounting registers, property valuation and business transactions, inventory;

Develop a system of on-farm control;

Establish a method for determining the proceeds from the sale of agricultural products (works, services), etc.

When conducting accounting, the requirements of objectivity, accuracy, efficiency, simplicity and accessibility, economy, and methodological unity must be observed.

When carrying out accounting, farmers use generally accepted methods and methods: documentation, accounts, inventory, double entry, balance, assessment, costing.

At the same time, in accordance with the right granted by the legislation to Russian farmers, they can organize the execution of primary accounting documents and reporting in the book of income and expenses without applying the principle of double entry, the Chart of Accounts and not to draw up a balance sheet.

The main problem for the farmer is the choice of the most suitable options accounting, as well as taxation and auditing systems.

In Russia today there are the following forms of organization of accounting in peasant farms.

1. Journal-order form of accounting (see figure).

With this form:

Accounting for all business transactions is carried out in accumulative statements, which makes it possible to group operations on the credit of the main accounts in the context of corresponding debit accounts;

In one register, you can combine chronological and systematic entries and use the monthly totals of order journals to record turnovers in the General Ledger without compiling memorial orders;

For some main accounts, special analytical accounting may not be kept;

A direct linkage of analytical accounting with synthetic accounting, as well as with the balance sheet, is achieved;

The use of journal-orders allows, when registering transactions in them, to quickly navigate the correspondence of accounts and prevent entries that do not correspond to the economic content;

Conditions are being created for an optimal division of labor.

2. A simplified form of accounting using the principle of double entry.

With this form, simplified accounting is maintained using a working chart of accounts and the principle of double entry. To record the movement of property, liabilities and business transactions on accounting accounts, you can use book in the form of "Magazine-Home"(Table 1.1).

Table 1.1

This register combines analytical and synthetic accounting. Here, the formation of the farmer's economic means, their circulation and results (profit and loss) are reflected. Each operation in the course of the movement of funds is recorded in the debit of the account (when funds are received), in the credit of the account (when they are withdrawn); the movement of income (profit) from the moment they are revealed is reflected in the opposite direction - from the debit of one account (when writing off profits) to the credit of another (when it is received) (Dt 90 "Sales" Ct 99 "Profits and losses").

In the book "Journal-Main" each amount is reflected in the columns "Amount of turnover" three times - on the debit of one account and the credit of another account, therefore the total amount of turnover is always equal to the sum of debit turnovers and the sum of credit turnovers of all accounts, which allows you to control the movement of the farmer's funds.

For analytical accounting, a farmer can use three types of registers:

1) a book (cards) of a quantitative-sum form;

2) a book (cards) of a polygraph form;

3) a book (cards) of a contractual form.

V book of quantitative-cumulative accounting(Table 1.2) the means of the economy and their movement by type (fixed assets, materials, products, etc.) are reflected.

Table 1.2

V polygraph book(Table 1.3) production costs and output are taken into account. Accounting in this book is carried out by type of production (dairy herd of cattle, potatoes, winter wheat, etc.).

Table 1.3

In the book of the contract form (Table 1.4) keep records of settlements with suppliers and contractors, buyers and customers, as well as with other organizations and persons.

Table 1.4

Based on the data of the book "Journal-Main", the farmer draws up a balance at the end of the reporting period by transferring the final account balances to the balance sheet.

3. A simple form of accounting on the principle of "income - expense".

KFH is subject, as already noted, to a unified accounting and reporting methodology provided for in the Regulations on Accounting and Accounting in the Russian Federation. However, it is currently impossible to fully implement this rule, since the managers and members of the majority of peasant farms do not have special knowledge of accounting. In this regard, peasant farms still have the right to choose the form of organization and accounting either on the principle of "double entry" or on the principle of "income - expense".

In the third form of accounting, the Russian farmer uses:

KFH property accounting book (form No. 1-KH);

Book of accounting for products and materials (form No. 2-KX);

Labor accounting book (form No. 3-KX);

Journal of business transactions (form No. 4-KX);

Statement of financial results (form No. 5-KX). In view of the complexity of these forms and the way in which they are accounted for, many economists propose even more simple shapes registers and the accounting procedure in the peasant farm.

Table 1.5

PROPERTY BOOK 1. Land use1.1. Land area

Section 1 “Land use” is intended to reflect the availability of land in the book of property records, which has two subsections.

Subsection 1.1 "Land area" contains data on the total land area and its distribution by types of land.

Subsection 1.2 "Land use" shows the actual use of arable land under individual crops for a number of years, which allows analyzing the yield of cultivated crops and compiling the necessary statistical reporting.

To account for fixed assets, section 2 “Fixed assets” is used, where for each object its characteristics, date of acquisition, quantity, cost and depreciation are recorded.

Data on the availability of agricultural products, materials and low-value items are entered in section 3 "Working capital".

Section 4 "Cattle and Poultry" takes into account the number of animals and birds, their movement by animal species in growing and fattening. For livestock of the main herd, records can be kept by livestock. When buying and selling animals, the actual value of the acquisition or sale is recorded in the book. The final data of section 4 once a year (as of January 1) for adult and productive cattle is transferred to section 2, for young and adult fattening cattle - to section 3 of the property register.

For the purpose of analytical accounting of products and materials, you can use the ledger of products and materials (Table 1.6).

Table 1.6

To account for the accrual and remuneration of employees of peasant farms, a payroll statement is used (form No. 44 - table. 1.7).

Table 1.7

The expenses of the peasant farm associated with the production and sale of products, as well as the income received by the farmer, can be kept in the book of income and expenses (Table 1.8).

Table 1.8

In the income part of the book, they reflect the proceeds for sold products (works, services), as well as other income not related to sales (from securities, bank interest).

The expenses include the cost of acquired material assets, depreciation of fixed assets, taxes paid, labor costs, deductions to off-budget funds, etc.

Comparing the data of the income and expenditure parts of the specified book, it is possible to determine the financial result of the activities of the peasant farm.

All accounting options are similar in terms of the principle of accounting, but there are differences:

1) in the degree of simplification;

2) in the possibility of generating information on analytical and synthetic accounts;

3) in the level of performance of the control and management functions of accounting, etc.

When choosing a PF accounting option, take into account:

The size of the farm and the level of its specialization;

Number of activities and types of production;

The level of the farmer's qualifications in accounting;

Orientation of KFH for further development. Since at the beginning of their economic activity, peasant farms perform an insignificant number of business transactions, they can keep records of all transactions by registering them only in the book of income and expenses, i.e. according to the income-expenditure principle.

However, with further development, the formation of a diversified peasant economy, such an organization of accounting for

makes it difficult to obtain information and does not provide an opportunity to see the full picture of the activities of the economy. For example, with a simple form, it is very difficult to reflect production costs and calculate the cost of production, as well as keep records of payables and receivables for individual suppliers and buyers. In addition, if a farmer needs external investments and loans, then in order to interest a potential investor (creditor) in the profitability of providing financial resources, complete and reliable information on the results of the financial and economic activities of the peasant farm is required, and it is quite difficult to collect the necessary data with this form of accounting .

Consequently, knowledge and ability to organize accounting of business transactions on present stage economic development is not only a simple form is very important for the farmer.

Keywords

Balance. Accounting. Documentation schedule. Journal-but-order form of accounting. Property. Inventory. Peasant (farm) economy. Memorial-order form of accounting. Accounting object. Commitment. PBU. primary document. Working chart of accounts. Register of analytical accounting. Register of synthetic accounting. Accounting policy.

Control questions and tasks

1. What is accounting?

2. What are the tasks of accounting in an organization?

3. What is the subject of accounting?

4. What is the object of accounting?

5. What are the regulations governing the organization of accounting in the Russian Federation.

6. What is meant by documentation?

7. Why is an accounting policy necessary?

8. Name the accounting methods that are considered in the accounting policy.

9. Who should develop accounting policies?

10. What is an inventory and why is it carried out?

11. What are the features of accounting in agricultural enterprises?

12. What are the goals of organizing accounting in peasant (farm) farms?

13. How is accounting organized in the KFH?

14. What are the accounting registers for accounting in KFK.

Tests

1. What determines the subject of accounting:

a) the assets of the organization and their place in the formation of a social product;

b) business transactions;

c) assets, own and borrowed capital, business processes that form accounting information on the presence and movement of accounting objects;

d) own and borrowed capital of the organization.

2. One of the tasks of accounting is:

a) identification and mobilization of on-farm reserves to ensure financial stability;

b) ensuring the professional development of the employees of the organization;

c) control over the activities of higher management bodies.

3. Accounting documents are:

a) any material carrier of data on accounting objects;

b) there is no concept of "accounting document";

c) a material carrier of data on accounting objects, which allows legal evidence to confirm the right and fact of the operation.

4. Accounting registers according to the nature of the records are divided as follows:

a) chronological, systematic, combined;

b) synthetic, analytical;

c) chronological, analytical.

5. Inventory means:

a) reconciliation of accounts with the actual availability of funds;

b) checking the availability and condition of material assets, cash;

c) checking the availability of funds in order to detect theft;

d) checking the availability and condition of material values, funds, settlements, sources of funds and determining the correctness of accounts.

6. The structure of order journals is based on the sign:

a) arbitrary;

b) debit;

c) credit;

d) mixed.

7. What methods of depreciation for intangible assets are reflected in the accounting policy of the organization:

a) linear, decreasing balance;

b) cumulative (according to the sum of the numbers of years of the useful life), in proportion to the volume of production, the diminishing balance;

c) linear and cumulative;

d) linear, in proportion to the volume of production, the method of decreasing balance.

8. How the result is written off when closing account 15 “Procurement and acquisition of material assets” according to the accounting policy:

a) to the debit of account 16 "Deviation in the value of material assets";

b) to the debit of account 10 "Materials";

c) on credit of account 10 “Materials”;

d) in debit or credit of account 16.

9. Reserves can be formed in the organization in accordance with the accepted accounting policy for the purpose of:

a) repair of fixed assets;

b) making capital investments (fixed assets);

c) coverage of unforeseen losses.

10. The accounting policy states:

a) official rights and duties of employees of the accounting service of the organization;

b) working chart of accounts;

c) a list of financially responsible persons who have the right to receive funds from the cash desk under the report.

11. Conducting an inventory of property is mandatory:

a) when the head of the organization changes;

b) when changing the chief accountant of the organization;

c) when changing the financially responsible person.

12. An inventory of fixed assets can be carried out:

a) once a year;

b) once every three years;

c) once every five years.

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 policy 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 discloses methods for evaluating the facts of economic activity, paying off the value of assets, organizing workflow, inventory, methods of using accounting accounts, systems of accounting registers, processing information and other relevant methods and techniques.

... for tax purposes

Accounting policy for the purposes of tax accounting is a set of methods of primary observation, cost measurement, current grouping and final generalization of business activity factors to be reflected 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 the accounting policy?

During the year, the accounting policy can be changed if:
- changes in the legislation of the Russian Federation or regulatory acts on accounting;
- 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 a lower labor intensity of the accounting process without reducing the degree of reliability of information;
- the conditions of activity have changed significantly, which, in turn, may be associated with a change of owners, with reorganization, with a change in the types of activities.

Attention: the previous numbers will help you

About what points should be taken into account when drawing up an accounting policy, we wrote in the last issues of the journal "Accounting in Agriculture" for 2006.

So, about what nuances need to be reflected in the formation of a reserve fund for future expenses for the repair of fixed assets, you can find in the article that was published in the third issue of the magazine on page 28. And about what needs to be considered when determining the moment and useful life for depreciation of assets, we described in the article of 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 in detail about this.

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