Agricultural enterprise accounting policy template. Accounting policy of an agricultural enterprise example

How to draw up an accounting policy for an agricultural organization

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

Accounting policy ...

Two accounting policies should be approved: accounting and tax.

... for accounting purposes

The definition of accounting policies for accounting purposes is given in PBU 1/98.

Ready-made accounting policy - a sample for the organization

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 assessing the facts of economic activity, repayment of the value of assets, organization of workflow, inventory, methods of using accounting accounts, accounting register systems, information processing and other relevant methods and techniques.

Note. PBU 1/98 "Accounting policy of the organization" approved by the Order of the Ministry of Finance of Russia dated December 9, 1998 N 60n.

... for tax purposes

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

We draw up an accounting policy

When developing a provision on accounting policies, special attention should be paid to those points that are ambiguously interpreted by current legislation.

The accounting policy of an agricultural organization should include the following elements:

working chart of accounts of accounting;
rules of workflow and technology for processing accounting information;
forms of primary accounting documents used to formalize the facts of economic activity, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;
the procedure for conducting an inventory of assets and liabilities;
other solutions necessary for organizing the accounting of assets and liabilities of an agricultural enterprise.

Note. 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 regulations 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 the information;
the conditions of activity have changed significantly, which, in turn, may be associated with a change of owners, with a reorganization, with a change in the types of activities.

Working chart of accounts

The first step in the formation of the accounting policy of an agricultural enterprise is the approval of the working chart of accounts. It is drawn up on the basis of the standard Chart of Accounts approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, as well as on the basis of the Methodological Recommendations approved by Order of the Ministry of Agriculture of Russia dated June 6, 2003 N 792.

A well-thought-out chart of accounts significantly increases the level of accuracy of accounting information and reduces labor costs in all areas of accounting.

If the standard Plan does not contain the accounting accounts necessary for the activities of the agricultural organization, it can enter additional synthetic accounts into the work plan on its own using free codes. But at the same time, the introduction of such accounts must be coordinated with the Ministry of Finance of Russia.

Document management system

The agricultural organization must approve a document management system that coordinates the following issues:

the procedure for creating primary accounting documents;
control over the correctness of filling out the forms of primary accounting documents;
the procedure and terms for the transfer of primary accounting documents to the accounting department;
the procedure for transferring documents to the archive.

At the same time, it can be provided in the accounting policy that the workflow schedule is drawn up either as an appendix to the accounting policy, or as a separate independent document. The work on drawing up such a schedule is organized by the chief accountant. The schedule is approved by the order of the head of the organization.

Forms of primary accounting documents

The next stage is the approval of primary documents. For agricultural enterprises, this section is very relevant, because in the farms engaged in the production of agricultural products, a huge number of forms of primary documentation are used. The task of the management is to form a list of documents applicable to a specific enterprise.

Note. Specialized forms of primary accounting documentation were approved by the Ministry of Agriculture of Russia by Order of May 16, 2003 N 750.

If it is necessary to draw up a document for which a unified form is not provided, then when creating it you need to remember that its mandatory components are: the name of the document, the date of compilation, the name of the organization, the content of the business transaction, the names of positions, the signatures of the persons responsible for the business transaction and the correctness of its design.

For example, as such a document can be called an act on the output of own production in crop production. There is no standard form for it, but its presence is an important component of production and accounting processes. This means that its form must be developed in accordance with all accounting rules.

Inventory procedure

For agricultural organizations, the section of accounting policy, which establishes the procedure for conducting inventories, is one of the most important.

So, for example, it is possible to write off the natural loss of agricultural products during storage only after an inventory of goods on the basis of an appropriate calculation. It should be noted that, according to the experience of audits, many agricultural enterprises write off natural loss without taking inventories. And this is unacceptable. And during tax audits, officials recognize such expenses as unreasonable. Inventory refers to the methods of accounting, and the procedure for conducting it is one of the applications to accounting policies.

Choice of accounting methods

This section of the accounting policy should be devoted to the choice of accounting method. Here, the agricultural organization must determine the methods of depreciation of fixed assets, intangible and other assets, assessment of inventories, goods, work in progress and finished goods, etc. For each of the accounting areas in the organization, one accounting option is selected from a variety of proposed ones, and such a choice will play a significant role in the entire accounting system at the enterprise.

Note. Attention: previous issues will help you

We wrote about what points should be taken into account when drawing up an accounting policy in the previous issues of the journal "Accounting in Agriculture" for 2006.

So, you can read about what nuances need to be reflected in the formation of the reserve fund for the upcoming expenses for the repair of fixed assets in the article, which was published in the third issue of the magazine on page 28.

And we talked about what needs to be foreseen when determining the moment and useful life for the depreciation of assets 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 stipulated in the accounting policy in the section on the formation of the cost price for the accountant of flour production is described in the article of the first issue on page 69.

Note that in the structure of the accounting policy sections, special attention should be paid to the methods and methods of forming costs and incomes, the correctness of their attribution to the structure of costs for the production of agricultural and other products, work and services, work in progress, deferred expenses, write-off for the formation of the cost of goods and materials and fixed assets.

The optimal choice of accounting in certain areas of accounting makes it possible to introduce a clear procedure in the accounting of an agricultural organization.

Formation of tax policy

In this section, the organization can reflect the significant organizational and technical aspects of accounting policy for tax purposes, in particular, for this section, you can indicate the structure that organizes and maintains tax accounting in the organization.

The obligation to draw up and adopt an accounting tax policy is fixed:

in st.
Chapter 167 21 "Value Added Tax";
in st. Chapter 313 25 "Tax on the profits of organizations".

Officials often urge taxpayers to independently determine in their accounting policies for tax purposes a list of direct costs associated with the production of goods (performance of work, provision of services). One of such examples is the Letter of the Ministry of Finance of Russia dated September 28, 2006 N 03-03-02 / 230. Therefore, a well-thought-out accounting policy of an agricultural enterprise for tax purposes can help to avoid many controversial situations in practice. When disputes with auditors reach the courts, accounting policies can be a powerful argument in favor of the organization.

We approve the accounting policy

The document in question is formed and adopted before the onset of a new financial year and is applied consistently from year to year.

Because, for example, PBU 1/98 does not contain a requirement for the annual preparation of accounting policies or annual renewal of the current one by a new order. That is, if your company does not make any changes to the accounting policy, then there is no need to approve the new policy.

What about tax accounting? According to the rules of Art. 313 of the Tax Code of the Russian Federation, an agricultural enterprise must independently organize accounting based on the principle of consistency in the application of rules and regulations of tax accounting.

Accounting and tax accounting policies can be approved by one order or order of the head of an agricultural organization. Here is an approximate form of such an order.

——————————————————————¬
¦ Approved<*> ¦
¦ Decision of the Board of Directors¦
¦ JSC "Sodruzhestvo" ¦
¦ December 31, 06 ¦
¦ from "-" ——- 20— g. ¦
¦ ¦
¦ Order No. 132 ¦
¦ December 31, 06 ¦
¦Moscow from "-" ——- 20—
¦ ¦
¦ "On the approval of the Regulation ¦
¦about accounting policy for the purposes ¦
¦accounting and taxation "¦
¦ ¦
¦ Guided by the provisions of paragraph 3 of Art. 6 of the Federal Law of
¦21 November 1996 N 129-FZ "On accounting", clause 5 PBU¦
¦1 / 98 "Accounting policy of the organization", approved by the Order¦
¦Minfin of Russia dated December 9, 1998 N 60n, as well as part two¦
¦Tax Code of the Russian Federation, ¦
¦ I order: ¦
¦ ¦
¦approve the attached accounting policy for the purposes¦
¦accounting and tax accounting for 2007 in¦
¦OJSC "Commonwealth". ¦
¦ ¦
¦Gribkov General Director ¦
¦OJSC "Sodruzhestvo" ——- (V.I. Gribkov) ¦
L ——————————————————————<*> Note. The order on approval of the regulation on accounting policy is adopted by the decision of the board of directors of an agricultural organization, if such a procedure is provided for by the charter or other internal document.

T.V. Barysheva

General manager

LLC "TELEFLOT CONSULTING"

Accounting policies ...

Two accounting policies should be approved: accounting and tax.

... for accounting purposes

The definition of accounting policies for accounting purposes is given in PBU 1/98. It says that accounting policy is a set of accounting methods: primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. This document discloses methods for assessing the facts of economic activity, repayment of the value of assets, organization of workflow, inventory, methods of using accounting accounts, accounting register systems, information processing 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 the factors of economic activity to be reflected in the calculation of the tax base. Accounting methods include the 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 regulations 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 the information;
- the conditions of activity have changed significantly, which, in turn, may be associated with a change of owners, with a reorganization, with a change in the types of activities.

Attention: previous issues will help you

We wrote about what points should be taken into account when drawing up an accounting policy in the previous issues of the journal "Accounting in Agriculture" for 2006.

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

Sharipova Nadezhda Alexandrovna, teacher
Omsk State University F.M. Dostoevsky

AGRICULTURE
METHODOLOGY
DOCUMENT CIRCULATION
ACCOUNTING
ACCOUNTING POLICIES

The article examines the concept and essence of accounting policy at enterprises of the agricultural sector, studies the fundamental principles of its formation, and also identifies the characteristic features of accounting at enterprises of this industry.

Features of the use of off-balance sheet accounts of budgetary organizations
Breeding achievements as an object of intangible assets
Historical aspects and foreign experience of the process of analysis and control of cash flows in accordance with IFRS
The problem of the efficiency of organizing the process of accounting for inventories at enterprises

"Boost" the agricultural sector is one of the most promising areas of economic development of the Omsk region. This is due to a number of factors, among which can be distinguished such as: a convenient geographical location, high soil fertility, favorable climatic conditions of the summer season. This article examines one of the integral components, without which the functioning of any enterprise, including an agricultural one, is impossible - accounting, namely accounting policy. This determines the relevance of the research topic.

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous and continuous documentary accounting of all business transactions.

In agriculture, accounting objects are:

equity;
enterprise property;
business transactions that change the composition of property and obligations;
accounts receivable and payable.

The main purpose of accounting at agricultural enterprises is to analyze and use economic information to identify trends in performance, choose a development path and make management decisions.

Accounting information is applied at all levels of government.

In addition to information accounting, accounting performs a control function, which is reduced to preventing the wasteful use of resources and to preserving the resources of the enterprise.

Accounting in accordance with the legislation of the Russian Federation allows agricultural enterprises to solve problems:

generate complete and reliable information about the activities of the enterprise and its property status;
identify and mobilize economic reserves to ensure the financial stability of the enterprise;
assess the use of identified reserves;
prevent negative side results in the financial and economic activities of the enterprise;
provide information to regulatory authorities to comply with the legislation of the Russian Federation in the implementation of business transactions, the movement of property and obligations, the use of resources in accordance with the approved standards.

At agricultural enterprises, accounting has a number of distinctive features characteristic of the industry: the production process is directly related to the land and living organisms; in agriculture, various organizational and legal forms of enterprises are possible.

The peculiarities of accounting at agricultural enterprises include the following problems and tasks:

The specificity of accounting in this area arises from the different nature of agricultural sectors: crop production, animal husbandry, auxiliary production.
The main production tool in agriculture is land, therefore there is a need for accounting for land and financial investments in them.
In agriculture, a variety of equipment is used - a reliable account of all machines and mechanisms is required.
Accounting should take into account and reflect the seasonality of work, costs and income.
It may take more than a calendar year to receive products - for some crops and animals, costs are incurred in the current reporting year, and products are received only in the next.
Part of the production goes for on-farm consumption: crop production - for seeds and livestock feed; livestock products - for fertilizers in crop production. Therefore, it is necessary to reflect the movement of products at all stages of on-farm turnover.
Several types of products are obtained from one crop or one type of livestock, which makes it necessary to differentiate costs in accounting.

Thus, the accounting system of agricultural enterprises depends on the organization of production, organizational and legal form and specialization; but at the same time it has general features characteristic of any branch of the national economy: accounting is built according to a unified Chart of Accounts using standard registers and forms, as well as methods for conducting accounting work.

The main document fixing the procedure and methods of accounting when reflecting business transactions at the enterprise is the accounting policy. According to PBU 1/2008 "Accounting policy of the organization", the accounting policy of the organization is understood as the set of accounting methods adopted by it - primary observation, cost measurement, current grouping and the final generalization of the facts of economic activity.

The organization forms an accounting policy based on its structure, the industry in which it operates, and other features of its activities. When forming an accounting policy, an enterprise has the right to determine methods for evaluating work in progress; methods of writing off materials, raw materials and inventory for production; the possibility of using accelerated depreciation; options for the formation of funds and so on.

The task of the accounting policy of an agricultural enterprise is to develop a comprehensive system of instructions, regulations and methods that allow:

streamline, unify and regulate accounting;
create a workflow scheme and an asset valuation system;
generate reports reflecting the property status of the economy.

The accounting policy is developed by the chief accountant of the organization and approved by the head.

The accounting policy states:

forms of primary documents used to reflect economic activities for which standard forms of primary documents are not provided;
working chart of accounts of accounting, including synthetic and analytical accounts;
technologies of document circulation and processing of accounting information;
rules for control over business transactions;
the procedure and methods for taking an inventory of the assets and liabilities of the organization;
other solutions for the organization of accounting.

The accounting methodology assumes the use of the Chart of Accounts - a unified information list that reflects the property status of the organization and the sources of its formation. To make accounting more efficient in the organization, a working chart of accounts is drawn up: it indicates the working sub-accounts and analytical accounts necessary for the organization within the framework of unified accounts.

According to clause 4 of PBU 1/2008, when forming an accounting policy, a working chart of accounts must be approved. If there are no items in the Chart of Accounts necessary for the organization's activities, it is allowed to enter additional synthetic accounts through free codes. The introduction of additional accounts must be coordinated with the Ministry of Finance of the Russian Federation.

All business transactions are drawn up with primary documentation, the use of which avoids confusion and facilitates the implementation of computer accounting.

At agricultural enterprises, many forms of primary documentation are used, which is caused by the dependence on the type of products produced, accounting methods, and production differentiation. Therefore, the section on the formation of the list of primary documents is very relevant here. The Ministry of Agriculture of Russia has developed a general list of forms of primary documents approved by the former Goskomstat of Russia (now the Federal State Statistics Service).

The circulation of documents at the enterprise takes place in accordance with the approved document flow schedule - the movement of documents from the moment they were drawn up or received until they were sent to the archive after processing and systematization.

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

The document must contain the required details:

Title of the document;
name of company;
the content of the business transaction;
Date of preparation;
positions and signatures of persons responsible for the performance of the business transaction and the correctness of registration;
the amount of natural and (or) monetary measurement.

After systematization and accumulation of primary documents, the corresponding entries are made in the synthetic accounting registers. Under the register in accounting, it is customary to understand various types of tables containing data from primary documentation.

In accordance with the Federal Law "On Accounting", registers are designed to accumulate and systematize data from primary documents accepted for accounting, for their reflection in accounting accounts and in financial statements.

The list of registers depends on the form of accounting in the organization. The accounting form is a system of accounting registers with a specific order and method of recording in them. The Ministry of Finance of Russia has recommended the following forms for use:

journal-order;
memorial warrant;
using computer technology;
other forms.

In the agricultural sector, the most widespread is the journal-order form of accounting: the data of primary documents are entered in the journal-order or pre-grouped in cumulative statements. Order journals are used within a month to reflect transactions on a specific synthetic account or a group of related accounts; they are synthetic and chronological registers. The totals of order journals are transferred to the General Ledger, which is used for reporting.

Correctly organized accounting allows information users to receive data that objectively reflects the situation of an agricultural enterprise.

The method of accounting includes the determination of methods of depreciation of fixed assets, intangible and other assets; methods for evaluating inventories, work in progress and finished goods, profit recognition, and so on.

An agricultural enterprise has the right to choose and fix in the accounting policy one of the methods of amortization of intangible assets:

linear;
diminishing balance method;
in proportion to the volume of products (works, services).

For fixed assets, the accounting policy provides for the possibility of choosing the accounting method in the following cases:

The cost of fixed assets presented for accounting does not exceed 40,000 rubles.
Depreciation method. Agricultural enterprises have many funds that make up the majority of the assets in the balance sheet and are represented by various groups of fixed assets, which creates difficulties in determining the methods of depreciation of a particular group. An enterprise can choose one of the following methods of depreciation calculation:
- linear;
- diminishing balance method;
- in proportion to the volume of products (works, services);
- by the sum of the numbers of years of useful life.
Revaluation of fixed assets. An enterprise can revalue groups of similar items of fixed assets at replacement cost once a year.

Accounting for inventories (MPZ) is one of the most important sections of the accounting policy, which is due to the complexity and difference in methods for assessing and writing off inventories, control over the safety and formation of the cost of agricultural products and production costs. The accounting procedure for inventories is regulated by PBU 5/01.

Evaluation of the MPZ can be carried out in one of the following ways, enshrined in the accounting policy of the organization:

at the cost of each unit;
at the cost of the first in the time of purchase of inventories;
at the average cost.

The following elements must be reflected in the accounting policy:

Composition of direct costs included in the cost of production;
A method for evaluating work in progress.
The list of reserves for forthcoming payments, norms of deductions to reserves.
The procedure for determining the maximum amount of expenses on debt obligations.

The methods and forms of accounting fixed by the accounting policy make it possible to streamline and unify the accounting of an enterprise.

The section regulating the implementation of inventory at agricultural enterprises is one of the most important sections of the accounting policy. The following are subject to inventory:

Assets: fixed assets, intangible assets, production and other inventories, goods and finished goods, financial investments, cash and other financial assets.
Liabilities: accounts payable, bank loans, loans and reserves.

Inventory can be classified into mandatory and proactive.

Inventory is required:

before the annual accounting statements;
when transferring property for rent, redemption, sale;
when changing financially responsible persons;
in emergency situations caused by extreme conditions;
when revealing the facts of theft or damage to property;
upon reorganization or liquidation of an enterprise;
when transforming a state or municipal unitary enterprise;
in other cases provided by law.

The timing and procedure for conducting an initiative inventory are determined by the head of the organization.

Inventory refers to the methods of accounting, therefore, the procedure for conducting it is included in the list of applications to the accounting policy.

At the initiative of the management, various provisions that are relevant only for the enterprise can be included in the accounting policy.

Adequately, competently and objectively formed accounting policy is the most important aspect of the effectiveness of accounting.

Bibliography

Federal Law N 402-FZ "On Accounting" dated 06.12.2011
PBU 1/2008 "Accounting policy of the organization" approved. Order of the Ministry of Finance of the Russian Federation N 106n of 06.10.2008, rev. from 27.04.2012
PBU 5/01 "Accounting for inventories" approved. Order of the Ministry of Finance of the Russian Federation N 44n of 06/09/2001. ed. from 10/25/2010
Regulations on accounting and bookkeeping in the Russian Federation approved by Order of the Ministry of Finance of the Russian Federation N 34n of June 29, 1998, rev. from 24.12.2010
Appendix to the Order of the Ministry of Agriculture of the Russian Federation N 26 "Methodological recommendations for accounting of inventories in agricultural organizations" dated January 31, 2003.
Bychkova S.M., Badmaeva D.G. Agricultural accounting. - M .: Eksmo, 2008 .-- 400 p.
Free encyclopedia "Wikipedia" www.ru.wikipedia.org
Kuryakov I.A. Fundamentals of Economics, Organization and Management of Agricultural Production - Omsk, 2008.
Miermanova S.T. Cost accounting, calculation and budgeting in certain industries of the production sector - Omsk, 2013.
Problems of economics and management of enterprises, industries, complexes / Akchurina I.G., et al. - Stavropol, 2012.
Problems of economics and management of enterprises, industries, complexes / Alimirzoeva MG, et al. Novosibirsk, 2011. Vol. Book. eighteen.
Effective economy of our time / Aubakirova G.M., others - Odessa, 2012. Volume Book 1.

Accounting rules apply to enterprises of any field of activity, of any form of ownership. However, in every industry, incl. v the agro-industrial complex, there are peculiarities of reflecting the state of funds and their sources, settlements with debtors and creditors, charging taxes and drawing up financial statements.

Legal regulation of accounting in an agricultural enterprise (on the example of an operating enterprise)

For the formation of accounting policies, the organization of accounting and tax accounting, the timely submission of complete and reliable accounting (financial) statements is the responsibility of the chief accountant of the organization.

Normative - legislative documents governing the provisions of the accounting policy of the organization are:

Federal Law of 06.12.2011 No. 402-FZ "On Accounting";
Regulation on accounting "Accounting policy of the organization" (PBU 1/2008), approved by Order of the Ministry of Finance of Russia dated 09.12.1998, No. 60-n;
Order of the Ministry of Finance of Russia dated June 28, 2000 No. 60-n "On methodological recommendations on the procedure for forming indicators of financial statements of organizations";
Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998, No. 34-n;
Tax Code of the Russian Federation.

Characteristics of the accounting process in an agricultural organization (example)

Accounting in the SEC "Beregovoy" is carried out automatically using the program 1C "Accounting".

In SPK "Beregovoy" for accounting of fixed assets, both interdepartmental standard forms and departmental forms of primary documentation are used, these include:

1. The act (invoice) of acceptance and transfer of fixed assets (form N OS-1).

2. The act of acceptance and delivery of the repaired, reconstructed and modernized facilities (Form N OS-3). Sources and methods of receipt of fixed assets in the SEC "Beregovoy" are shown in the figure.

Receipt of fixed assets in an agricultural enterprise

3. The act of writing off fixed assets (form N OS-4). The directions and methods of disposal of fixed assets in the SEC Beregovoy are shown in the figure.

Directions of disposal of fixed assets in an agricultural enterprise

4. Inventory card for accounting of fixed assets (form N OS-6). In SPK "Beregovoy" analytical accounting of fixed assets is carried out in inventory cards. Cards are opened for each item of fixed assets, incl. and for objects that are rented by the cooperative from other organizations.

5. Inventory card for accounting of perennial plantations (form N 109-APK).

6. Act for the posting of land (form N 111-APK).

Thus, at the enterprise, accounting is organized using the 1C "Accounting" program. Fixed assets are recorded in full, and analytical accounting data correspond to synthetic accounting data.

The farm does not have subdivisions allocated to a separate balance sheet. The farm has three divisions: crop production; animal husbandry; industrial production. In addition, auxiliary production has been organized: machine and tractor fleet; vehicles; energy production.

The working chart of accounts is drawn up on the basis of the standard Chart of Accounts of the Russian Federation and contains synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting. The working chart of accounts, developed by the Khorinsky agricultural enterprise to reflect all business transactions, is presented in the appendix.

All business transactions are subject to voucher documents, which are primary accounting documents. Primary accounting documents are the basis for the complete documentation of all business transactions and accounting. To reflect business transactions, interdepartmental unified forms of primary documents approved by the State Statistics Committee of the Russian Federation, departmental standard forms are used.

According to the accounting policy of the economy, the preparation of primary documents is carried out at the time of the transaction, and if this is not possible, then immediately after its completion. Filling in documents is carried out with a pen. Free lines in primary documents are crossed out with a Z. Timeliness and high-quality execution of primary documents, their transfer in due time for reflection in accounting, as well as the reliability of the data contained in them is ensured by the persons who drew up and signed these documents.

To control and streamline the processing of data on business transactions, accumulative and consolidated accounting documents are drawn up on the basis of primary documents.

Corrections in cash and bank documents are not allowed, corrections can be made to other primary documents only by agreement with the participants in business operations, which must be confirmed by the signatures of the same persons who signed the primary documents, indicating the date of the amendments.

Documents filled in in violation of the rules are not accepted for accounting and cannot serve as a basis for reflecting business transactions in consolidated accounting documents and accounting registers.

The list of persons entitled to sign primary documents is determined by the head of the farm and the chief accountant.

For generalization, classification, accumulation of information contained in primary documents accepted for accounting, and reflection on accounting accounts and in financial statements, synthetic and analytical accounting registers of the journal-order form of accounting are used (see Appendix 2).

Assessment of property and liabilities is carried out in accounting and financial statements in monetary terms in rubles.

Assessment of property purchased for a fee is carried out by summing up the actual costs incurred for its purchase, delivery and bringing it to a state of readiness for its intended use; property produced on the farm itself - at the cost of its manufacture.

Depreciation of fixed assets is accrued regardless of the results of economic activities of the economy in the reporting period.

In order to ensure the reliability of accounting and reporting data, the farm conducts an inventory of property and obligations by checking the actual availability of inventory objects and documentary verification of the availability and quality of the object.

If discrepancies are detected between the actual presence of an inventory item and accounting data, the following procedure for reflecting discrepancies is provided:

1) fixed assets, material values, cash and other property in surplus are subject to capitalization and crediting to the results of economic activities of the economy;
2) the loss of values within the limits of the norms established by law is attributed to the costs of production;
3) a shortage of material values, funds and other property, as well as damage in excess of the norms of natural loss is attributed to the guilty persons. In those cases, the perpetrators have not been identified for years or the court refused to recover from the perpetrators, losses from shortages and damage are written off to the financial result of the economy.

Mandatory inventory of property and liabilities of the farm is carried out in cases

1) transfer of property for rent, sale, as well as during the transformation of the economy;
2) before drawing up the annual financial statements;
3) when changing materially responsible persons;
4) upon revealing the facts of theft, abuse or damage to property;
5) in case of natural disaster, fire or other emergencies caused by extreme conditions;
6) upon liquidation of the farm.

The accounting policy of the economy provides for unscheduled inventories, the timing, the conduct of which is established by the head of the farm.

The current accounting of business transactions is carried out according to the following rules.

The accounting of fixed assets of the economy is kept on account 01 "Fixed assets".

Depreciation for property, plant and equipment is determined using the straight-line depreciation method at the original carrying amount. To reflect the accrued depreciation, account 02 "Depreciation of fixed assets" is used.

Accounting for materials and other production stocks is kept on account 10 "Materials". Accounting on the account is organized by subaccounts (homogeneous groups of materials), and within each subaccount by materially responsible persons. An agreement has been concluded with the financially responsible persons on full financial responsibility for the property that is under the jurisdiction of the person.

Accounting for expenses related to the purchase of inventories is carried out on a separate analytical account opened to account 10 "Materials".

Accounting for production costs is carried out on balance sheet account 20 in the context of structural divisions, types of products, services provided, by cost elements.

Accounting for general production costs is carried out on account 25 "General production costs", by item, with the allocation of sub-accounts corresponding to the sub-accounts of accounting for production costs.

General business expenses are accounted for on account 26 "General business expenses" by cost item. The distribution of overhead costs is made in proportion to the direct costs associated with the production of products, minus seeds in crop production, feed in animal husbandry, raw materials in industrial production.

Allocated expenses are subject to inclusion in expenses of the period to which they relate, regardless of the time of their occurrence.

Accounting for costs associated with the sale of farm products, i.e. business expenses are credited directly to account 90 "Sales", without the use of a special account. Revenue from the sale of products is recognized when the product is shipped.

The issuance of accountable amounts can be made only for travel expenses or for business needs.

An employee who has received an accountable amount is required to report within three days. In the event that not the entire balance of the accountable amount is returned to the cashier of the farm, the accounting department has the right to withhold the unpaid amount from the wages of the employee of the farm.

Based on the data of synthetic and analytical accounting, financial statements are drawn up in the form and in the amount determined by law. The financial statements consist of interim and annual. Interim reporting is compiled on an accrual basis from the beginning of the reporting year. The reporting year is considered to be the calendar year from January 1 to December 31 inclusive.

Storage of all documents drawn up on the farm and received from counterparties, in accordance with the legislation governing accounting, must be kept for a certain period of time, but not less than five years.

In accordance with the Regulation on accounting "The accounting policy of the organization" (PBU 1/98), the accounting policy of the Khorinsky agricultural enterprise can be changed and (or) supplemented in the following cases:

1) changes in the legislation of the Russian Federation or regulations on accounting;
2) development of new methods of accounting by the economy;
3) a significant change in the conditions of activity.

The accounting policy was signed by the head of the farm and the chief accountant.