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1. Accounting Money

2. Accounting for settlements

3. Accounting for inventories and finished products

4. Accounting of animals for growing and fattening

5. Accounting for fixed assets and intangible assets

6. Accounting for labor and its payment

7. Sales accounting

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

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

11. Accounting for financial investments

12. Accounting for profits and losses

13. Consolidated synthetic accounting

14. Accounting policies

1. Cash accounting

Accounting for cash in the cash register

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

In accordance with regulatory documents:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Correspondence for account 50 “Cashier”

		Corresponding accounts

	Money has arrived at the cash register from the current account Money received as a return from accountable persons was capitalized Money was received at the cash desk as a short-term loan Money arrived at the cash desk from special bank accounts Wages issued to workers and employees Money issued to accountable persons Minor general business expenses paid from the cash register Money was deposited from the cash register into a bank account Money was deposited from the cash register to pay off loan debts Cash documents purchased Spending or selling monetary documents

Accounting for funds in a current account.

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

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

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

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

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

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

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

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

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

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

Correspondence for account 51 “Current account”

	Corresponding accounts

Received money from procurement organizations
Received debt from other debtors
A short-term bank loan was received into the current account
Debts transferred to suppliers
Debt to financial authorities for payments to the budget was transferred
Debt transferred to social insurance and security authorities
Short-term bank loan repaid
Debt paid to creditors

Accounting for funds in foreign currency accounts.

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

In the currency of settlements and payments;

In rubles.

Correspondence on account 52 “Currency account”

	*Corresponding accounts*

Funds are credited to a foreign currency account for incoming revenue from foreign buyers for shipped products and rendered export services
Credits and loans received in foreign currency
The foreign currency account received deposits from the founders in foreign currency
Receipt of debt into 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 on the domestic foreign exchange market
Repayment of debts to suppliers for imported goods and services
Issuance of currency to employees sent on business trips 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 resulting from the revaluation of account balances

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

Accounting for funds in special bank accounts.

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

55-1 “Letters of credit”;

55-2 “Checkbooks”;

55-3 “Deposit accounts”.

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

Accounting for funds in transit.

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

2. Accounting for settlements

Basic regulatory documents for accounting settlements:

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

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

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

4. Chart of accounts for financial accounting economic activity organizations and instructions for its use. Approved By order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n.

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

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

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

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

The main objectives of accounting for settlement transactions are:

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

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

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

Accounting for settlements with suppliers and contractors.

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

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

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

· surplus commodity and material assets identified during their acceptance;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Accounting for settlements with buyers and customers.

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

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

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

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

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

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

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

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

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

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

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

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

Correspondence for account 62 “Settlements with buyers and customers”

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

Accounting for settlements on loans and borrowings.

The peculiarities of agricultural production make it necessary to attract additional sources financing in the form of bank loans. The procedure for issuing and repaying loans is determined by legislation and loan agreements drawn up on its basis. The agreements indicate the objects of lending, the conditions and procedure for providing the 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. To obtain loans, the organization is obliged to provide the relevant documents to the bank institutions: application, copies of balance sheets and constituent documents, feasibility study of the loan, etc.

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

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

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

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

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

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

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

66.1 “Short-term loan”,

66.2 “Overdraft loan”.

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

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

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

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

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

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

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

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

Accounting for calculations of taxes and fees.

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

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

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

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

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

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

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

Accounting for social insurance and security payments.

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

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

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

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

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

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

Accounting for settlements with accountable persons.

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

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

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

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

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

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

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

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

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

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

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

Correspondence for account 71 “Settlements with accountable persons”

	*Corresponding accounts*

The amount for reporting was issued from the cash register
Accountable amounts written off for main production
The remaining accountable amount was returned to the cashier
Unused accountable amount is withheld from wages
Materials paid for by the accountable person
Goods paid for by the 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. In the Okinsky SEC this journal-order is not kept; it is replaced by account analysis.

Settlements with personnel for other operations.

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

73-1 “Settlements for loans provided”;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Accounting for settlements with various debtors and creditors.

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

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

76.1 “Settlements with various debtors and creditors”

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

76.3 “Calculations for claims”

76.4 “Settlements for other transactions”

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

	Corresponding accounts

Materials were received from various debtors and creditors
Young animals obtained
Finished products were received from the population for sale
Services provided to third parties	20, 25, 26, 29, 44
Payment was made for goods and materials received and services rendered
An invoice was presented for products sold

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

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

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

Accounting for settlements with founders.

With the advent of joint-stock companies and companies with a share form, the formation of authorized capital arose the need for an account on which records would be kept equity participation each founder or participant and accounting 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 “Calculations for contributions to the authorized (share) capital” - an active sub-account, which takes into account the amounts of deposits (equity participation) of each founder (participant) and 75-2 “Calculations for the payment of income” - a passive sub-account, which accounts for the accrual of income (dividends) to the founders and participants.

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

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

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

Accounting for intra-farm settlements

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

General accounting policies

Along with organizations using OSNO and STS, payers of the Unified Agricultural Tax also need to formalize an accounting policy. Below we will describe in detail the procedure for drawing up and approving the User Agreement, as well as the provisions that should be indicated in the document.

Accounting policy under the Unified Agricultural Tax

The accounting policy is an internal regulatory document confirming the status of the company as a payer of the Unified Agricultural Tax. When drawing up the UE, take into account the need to describe the accounting rules for the purpose of taxation of the Unified Agricultural Tax.

What provisions need to be included in accounting policies

The text of the document should be drawn up 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 provisions that need to be included in the document.

No.	UE section	Description
1	Tax regime	In the section, write down the tax regime (Unified Agricultural Tax), which is in force on the basis of Federal Tax Service documents. Also indicate the object of taxation (income minus expenses).
2	Procedure for recording transactions	Specify the document drawn up to record transactions (Book of Income and Expenses), as well as the basis for the entries (primary documents). If you use automated programs to record transactions, then this should also be mentioned in this paragraph.
3	Accounting procedure	Thus, the basis for taxation of the Unified Agricultural Tax is income minus expenses according to accounting data; the management of an agricultural company should describe the organization of accounting and systematization of data for calculating tax. For example, in this paragraph you can provide the following conditions: Accounting entries are made in the context of accounts and subaccounts in accordance with the nature of the transaction; Systematization of accounting data is carried out on the basis of the balance sheet (transactions with suppliers and customers). 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 calculating the taxable base based on legislative norms. The Tax Code stipulates 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 chosen 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 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; food for agricultural workers and workers of fishing vessels (if you are engaged in fishing within the framework of the Unified Agricultural Tax); insurance of crops and agricultural equipment; training of specialists in the field Agriculture(courses, trainings, seminars). If the specifics of your agricultural company’s activities include other expenses within the Tax Code, then they should also be described in this paragraph.
5	Tax calculation mechanism. Tax payment schedule	Describe the formula for calculating the Unified Agricultural Tax: the difference between income and expenses multiplied by the current tax rate (in 2017 - 6%). Specify the procedure for calculating the annual tax amount and advance payments: based on data on income and expenses received at the end of the current half-year, the amount of the advance payment is calculated; the advance for the six months is transferred to the budget by the 25th day of the month following the reporting period (for the 1st half of 2017 - until July 25, 2017); at the end of the reporting year, the annual tax amount 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 (the annual amount minus the advance). Payment deadline is until March 31 of the next year (for 2017 - until March 31, 2020). In this paragraph, you can also approve the deadlines for submitting reports to the Federal Tax Service (no later than provided for by current legislation).

If you acquire land plots to conduct agricultural activities, then the period for recognizing expenses for their acquisition should be reflected in the accounting policy. Please note the following: the legislation determines the period for recognizing land expenses to be at least 7 years.

Example No. 1. Chistoe Pole LLC is engaged in the cultivation and sale of wheat and is a payer of the Unified Agricultural Tax. In February 2017, Chistoe Pole acquired the following land plot from GlavProm JSC:

land cost 10,402,300 rubles;
“Clean Field” paid the cost of the land on 02/04/17;
The land acquisition certificate was signed on 02/18/17;
06.17 “Clean Field” received a certificate of ownership of the site.

According to the accounting policies of Chistoe 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. (RUB 10,402,300 / 8 years * 12 months). “Chistoye Pole” has the right to reflect expenses on land since June 2017 (from the moment 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 mechanism for calculating tax within each of the applied tax regimes.

How to draw up and approve a document

The accounting policy of the Unified Agricultural Tax payer is drawn up in accordance with general requirements. Read also the article: → “”. When drawing up a document, proceed according to the algorithm below:

Prepare a draft document. You can do this yourself or entrust it to the chief accountant.
Make the necessary adjustments to the project, and then approve the document as a manager.
After the UP has been signed by the manager and certified with the organization’s seal, register the document (assign it a number and indicate the date of preparation).
Prepare an order according to which the UP comes into force.

Please note that the new accounting policy comes into force only from the beginning of the reporting year. The introduction of a new accounting procedure during the year is possible only in exceptional cases (changes in legislation, tax regime, introduction of new types of activities when combining UTII and Unified Agricultural Tax).

Sample accounting policy for an agricultural enterprise

Below is an example of an accounting policy for an agricultural enterprise - a payer of the Unified Agricultural Tax.

Limited Liability Company "Hlebodar"

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

Accounting policies for tax purposes

Tax regime

1. Approve Khlebodar LLC as a payer of the unified agricultural tax (USAT).

Object of taxation

2. To calculate the Unified Agricultural Tax, 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 tax purposes, income and expenses should be taken into account on a cash basis (upon the fact of their payment). The increase in the tax base for calculating the Unified Agricultural Tax is carried out at the expense of sales and non-sales income (including advances). The tax base is reduced by:

costs for purchasing and maintaining the OS;
costs for the purchase of raw materials, supplies, purchased goods;
the amount of VAT paid to suppliers;
expenses for food of 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 duties when exporting agricultural products;
costs for the acquisition of property rights to land plots.

When calculating tax, the amount of acquisition costs land plots taken into account in equal parts over 7 years.

Calculation and payment of unified agricultural taxes

A = (Exp. – Exp) * 6%,

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

6. Before March 1 of the next year, calculate the amount of the annual payment under the Unified Agricultural Tax for the previous tax period. Calculation is carried out using the formula:

N = (YearExp. – YearExp) * 6%,

where N is the amount of the annual payment under the Unified Agricultural Tax;
YearDoh – annual income indicator according to the Income and Expense Book;
YearExpense is an annual indicator of expenses according to the Income and Expense Book.

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

7. Before March 20 of the next year, calculate and pay the final amount under the Unified Agricultural Tax for the previous tax period. Determine the amount to be paid using the formula:

where P is the final payment under the Unified Agricultural Tax;
N – annual tax amount;
A – the amount of the advance paid for the 1st half of the year.

8. Responsibility for compliance with the provisions of the accounting policy is assigned to the chief accountant G.N. Khvostov.

Chief Accountant G.N. Khvostov

Director Shishkin N.D.

Rubric “Question and answer”

Question No. 1. Farmer LLC is a payer of the Unified Agricultural Tax. In August 2016, “Farmer” acquired ownership of the land, which is sown with agricultural crops (potatoes and onions). The price of land is 9,303,800 rubles. Can the “Farmer” take these expenses into account when calculating the tax? The accounting policy of Farmer LLC stipulates that expenses for the purchase of land are recognized in equal shares over 8.5 years.

The legislation does not prohibit agricultural producers from reducing the tax base by the amount of expenses associated with the purchase of sown land. Therefore, guided by the accounting policy, “Farmer” has the right to reflect monthly expenses in the amount of 91,213 rubles. (9,303,800 rubles / 102 months).

Question No. 2. In December 2016, GlavKhozTrest LLC will approve the accounting policy for 2017. According to the text of the document, expenses for purchased goods reduce the tax base upon the sale of such goods. Are the accounting policies of GlavKhozTrest properly drawn up?

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

Question No. 3. JSC "KhozTorg" combines UTII and Unified Agricultural Tax. The accounting policy of KhozTorg does not contain 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 is drawn up incorrectly: the document must contain provisions regarding the organization of separate accounting and the procedure for distributing general expenses that relate simultaneously to both tax regimes. Otherwise, the accounting of income and expenses of KhozTorg is kept incorrectly, and as a result, the organization incorrectly calculates the amount of taxes to be paid.

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

Accounting policy of an agricultural enterprise

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

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

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

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

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

The accounting policy states:

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

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

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

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

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

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

According to PBU 1/98, accounting policy is a set of accounting methods. In relation to tax accounting, it can be defined as a system of elements, techniques and methods for implementing tax accounting and preparing financial statements in an organization.

The organizational side is associated with the choice of the organizational structure of the accounting department, the construction of the accounting department, and its relationship with other departments. organizations.

The technical side of accounting policies is related to:

- development of a working chart of accounts,
-- choosing a method for constructing accounting registers, internal reporting,
- formation of document flow,
- choosing the form of accounting,
-- conducting an inventory of property and liabilities.

The methodological side of accounting policies is associated with determining the methods:

-- assessment of property and liabilities,
-- determination of revenue from sales of products (works, services),
- ways to write off inventories,
- methods of maintaining analytical accounting of expenses,
-- depreciation charges, etc.

The methodological side of accounting policy should be formed in the context individual species taxes and fees.

The choice of accounting policy is influenced by numerous factors and operating conditions of the organization, such as:

-- Kind of activity,
--form of ownership (state, municipal, cooperative, joint stock, private, etc.),
--legal status ( Joint-Stock Company, limited liability company, etc.),
- level of concentration of production (small, medium, large),
- level of specialization of the organization,
- provision of financial resources,
- laws, regulations,
-- relationships with buyers and customers, suppliers and contractors, debtors and creditors, banks, etc.,
- industry affiliation of the organization,
- management structure in the organization,
- the procedure for pricing,
-- investment policy,
-- level of qualifications of accounting employees and management of the organization, etc.

This systematic approach underlies optimal accounting policies. The completeness of accounting of business transactions and processes in the organization and reporting indicators depend on it. Therefore, the accounting policy of the organization is always in the center of attention of all stakeholders, external (tax authorities, creditors, suppliers, shareholders and other business partners) and internal (managers of the organization at all levels) users.

Accounting policy of SPK im. Lenin of the Poretsky district of the Chuvash Republic meets the requirements formulated in section 2 “Formation of accounting policies” PBU 1/98:

- completeness of reflection in accounting of all facts of economic activity (completeness requirement) related to tax accounting,
-- timely reflection of the facts of economic activity in tax accounting and financial statements (timeliness requirement); greater readiness to recognize expenses and liabilities in tax accounting than possible income and assets, avoiding the creation of hidden reserves (prudence requirement),
- reflection of the facts of economic activity based not so much on their legal form, but on their economic content and business conditions (the requirement of priority of content over form),
-- identity of analytical accounting data (for turnover and balances) with data for the corresponding synthetic accounting accounts on the last calendar day of each month (consistency requirement),
-- prudence, expressed in the fact that the organization must be more willing to recognize expenses and liabilities in tax accounting than possible income and assets, avoiding the creation of hidden reserves. In other words, those incomes that have either already been received or there is a high probability of their receipt are taken into account.
- materiality. Elements of tax accounting are considered essential, without knowledge of which interested users of financial statements will not be able to reliably assess the financial position of the organization, cash flow or financial results of its activities,
-- priority of content over form -- take into account not only the legal side of the ongoing business transaction, but also their economic essence (content) and business conditions,
- consistency - identity of analytical accounting data for balances and turnover with data for synthetic accounting balances and turnover on the last day of each month,
- rationality - accounting should be economical and rational (the costs of its implementation should not exceed its results) based on specific business conditions and the size of the organization.

When forming the accounting policy, the above principles, requirements and assumptions were observed. In particular, the following assumptions apply:

-- the assets and liabilities of an organization exist separately from the assets and liabilities of the owners of this organization and the assets and liabilities of other organizations. This assumption of property separation follows from paragraph 2 of Art. 8-FZ of the Russian Federation “On Accounting” means that an enterprise must take into account only its own property in the organization’s balance sheet. However, in accordance with Federal Law No. 164-FZ “On Leasing” dated January 29, 1998, the property provided to it under a leasing agreement is also taken into account on the organization’s balance sheet;
-- the organization will continue its activities for the foreseeable future and it has no intention or need to liquidate or significantly reduce its activities and, therefore, obligations will be repaid in the prescribed manner (assuming continuity of activity);
-- the accounting policy adopted by the organization must be applied consistently from one reporting year to another. This is an assumption of consistent application of accounting policies. The reliability of accounting depends on its compliance. However, this is not an absolute assumption. Deviations from it are possible for objective reasons;
-- facts of the organization's economic activities relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts. This is an assumption of temporary certainty of the facts of economic activity. Deviations from this assumption are possible.

When forming the accounting policy of an organization, based on assumptions different from the previous ones, such assumptions, together with the reasons for their application, are disclosed in the accounting statements.

If, in preparing the financial statements, there is significant uncertainty about events and conditions that may cast significant doubt on the applicability of the going concern assumption, the entity identifies that uncertainty and clearly describes what it relates to.

Significant methods of maintaining tax accounting are subject to disclosure in an explanatory note included in the organization’s financial statements for the reporting year.

Interim financial statements may not contain information about the accounting policy of the organization if there have been no changes in it since the preparation of the annual financial statements for the previous year.

Changes in accounting policies are formalized by appropriate order (instruction). They must be introduced from January 1 of the year (beginning financial year), following the year of approval by the relevant administrative document.

The accounting policy was formed in accordance with such documents as:

Federal Law of November 21, 1996 No. 129-FZ “On Accounting”;

Accounting Regulations “Accounting Policy of the Organization” (PBU 1/98), approved by order of the Ministry of Finance of Russia dated 9L2.1998p No. 60n;

Order of the Ministry of Finance of Russia dated June 28, 2000 No. 60n “On methodological recommendations on the procedure for forming indicators of financial statements of organizations";

Regulations on maintaining accounting records and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;

Tax Code of the Russian Federation (parts one and two);

Chart of accounts for accounting financial and economic activities of organizations and Instructions for its application. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n;

PBU from the first to the fifteenth.

The accounting policy is formed by the chief accountant of the organization, and approved by the head of the organization, before the start of a new reporting year (period), issuing an order. It applies from January 1 of the year following the year of its approval.

The accounting policy of the agricultural enterprise analyzed in this work is presented in Appendix 1.

Typically, enterprises use three accounts to account for taxes, namely:

account 09 “Deferred tax assets”,

account 68 “Calculations for taxes and fees”,

account 77 “Delayed tax obligations».

At the enterprise studied in this work, only account 68 “Calculations for taxes and fees” is used, since the enterprise does not have tax accounting in accordance with the Regulations on the accounting policy of SPK im. Lenin of the Poretsky district of the Chuvash Republic for 2006 dated March 10, 2006 (Appendix 1)

Account 68 “Calculations for taxes and fees” is intended to summarize information about settlements with the budget for taxes and fees paid by the organization, and taxes with the employees of this organization.

Account 68 is credited for amounts due under tax returns (calculations) for contributions to budgets (in correspondence with account 99 “Profits and losses” - for the amount of income tax, with account 70 “Settlements with personnel for wages” - for the amount of income tax, etc.).

The debit of account 68 reflects the amounts actually transferred to the budget. Analytical accounting for account 68 is carried out by type of tax.

Account 68 “Calculations for taxes and fees” corresponds with the accounts:

by debit by credit

19 Added tax 08 Investments in non-current

cost of acquired assets

values 10 Materials

50 Cash desk 11 Farm animals
51 Checking accounts and fattening
52 Currency accounts 15 Procurement and acquisition
55 Special accounts of material assets

in banks 20 Main production

66 Settlements for short-term 23 Ancillary production

loans and borrowings 26 General business expenses

67 Calculations for long-term 29 Service industries

credits and loans and farming

41 Products
44 Selling expenses
51 Current accounts
52 Currency accounts
55 Special bank accounts
70 Settlements with personnel for wages
75 Settlements with founders
90 Sales
91 Other income and expenses
98 Deferred income
99 Profit and loss

SPK im. Lenin, in connection with the transition to the payment of a unified agricultural tax, was released from the obligation to pay such taxes as corporate income tax, corporate property tax, and unified social tax. Also SEC named after. Lenin is not recognized as a taxpayer of value added tax. The cooperative fulfills its obligations to pay three taxes: land, transport, and unified agricultural taxes to the local budget. These taxes are local taxes.

According to the reporting year 2006, the unified agricultural tax was not assessed due to the excess of expenditure over revenue, that is, in this case there is no basis for calculating the tax. The tax rate is 6 percent.

By transport tax the payment amount was 39,558 rubles for 15 vehicles. Other vehicles of the cooperative are subject to tax benefits, since they are used in agricultural work for the production of agricultural products.

For land tax, the payment amount was 27,914 rubles. The tax rate is 0.3 percent.

To account for taxes at an enterprise, three accounts are used, namely: account 09 “Deferred tax assets”, account 68 “Calculations for taxes and fees”, account 77 “Deferred tax liabilities”. At the enterprise studied in this work, only account 68 “Calculations for taxes and fees” is used, since the enterprise does not have tax accounting in accordance with the Regulations on the accounting policy of SPK im. Lenin of the Poretsky district of the Chuvash Republic for 2006 dated March 10, 2006 (Appendix 1)

Sample accounting policies for agricultural enterprises. Accounting policy of an agricultural enterprise. How to draw up an accounting policy for an agricultural organization

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