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Buhgaltersky Obl_k in Galuzo Economy - Zahozhaj VB

4.9. Venue of Osoblivostі іnventarizatsії that vіdobrazhennya її rezultatіv in oblіku

Zagalnoyu normative bazoyu to conduct іnventarizatsії Je Іnstruktsіya s іnventarizatsії mainly zasobіv, nematerіalnih aktivіv, inventory materіalnih tsіnnostey, penny koshtіv i dokumentіv that rozrahunkіv, zatverdzhena instructions to Mіnіsterstva fіnansіv od Ukraine 11.08.94 № 69. At zv'yazku Zi spetsifіkoyu sіlskogospodarskogo virobnitstva tsya Іnstruktsіya not rozkrivaє vsіh galuzevih nyuansіv Venue of іnventarizatsії. Tom Tsikh dodatkovo for potreb vikoristovuyut Іnstruktsіyu s іnventarizatsії zasobіv in sіlskogospodarskih pіdpriєmstvah, zatverdzhenu Mіnіsterstvom sіlskogo Gospodarstwa CPCP od 24.07.85 № 269-1. Tsim document koristuyutsya i sogodnі, docks Mіnagropolіtiki Ukraine not memorize іnshogo regulation, ale zastosovuvati on praktitsі mozhna yogo deprivation Ti provisions SSMSC not superechat ukraїnskomu zakonodavstvu (zokrema, about buhoblіk Law II (C) BO that Іnstruktsії number 69).

Meta Venue of іnventarizatsії polyagaє in viyavlennі faktichnoї nayavnostі mainly zasobіv, nematerіalnih aktivіv, inventory materіalnih tsіnnostey, іnshih tsіnnostey; in ustanovlennі їh nadlishku abo nestachі; in perevіrtsі dotrimannya minds їh zberіgannya that ekspluatatsії toscho.

Warehouse іnventarizatsіynoї komіsії on sіlskogospodarskih pіdpriєmstvah zatverdzhuє kerіvnik agricultural pіdpriєmstva (abo yogo patron). Prior warehouse tsієї komіsії priznachayutsya:

• kerіvnik (abo yogo defender);

• headache Accountant (obov'yazkovo);

• kerіvniki structural pіdrozdіlіv;

• golovnі spetsіalіsti Galuzo i services that іn.

When neobhіdnostі (through a great obsyag robіt) mozhlive stvorennya mіstsevoї robochoї іnventarizatsіynoї komіsії in vіddіlkah (farm) on the i dіlnitsyah (at Maisternia toscho) in skladі:

• kerіvnikіv vіdpovіdnih Galuzo;

• Accounting vіddіlu, Fermi, dіlnitsі;

• іnzhenera;

• technologies;

• mehanіka;

• vikonavtsya robіt that іnshih dosvіdchenih pratsіvnikіv, SSMSC goodness knows ob'єkt іnventarizatsії.

Іnventarizatsіyna front fee Got dotrimuvatisya such vimog themselves, yak i priynyatі rules for provedennі іnventarizatsії on pіdpriєmstvah іnshih Galuzo. Slіd vіdznachiti scho zaboroneno priznachati head robochoї іnventarizatsіynoї komіsії one of the first railway pratsіvnika 2 Rocky pospіl.

In razі viyavlennya nestach vinnih i have tsomu osіb ostannіh prityaguyut to materіalnoї vіdpovіdalnostі by general rules of art. 128, 130-138 Code zakonіv about Prace Ukraine, zastosovuyuchi Procedure viznachennya rozmіru zbitkіv od rozkradannya, nestachі, znischennya (psuvannya) materіalnih tsіnnostey, zatverdzheny Holds Cabinet of Ukraine od 22.10.96 № 116. So rank, Costa, rozrahunki that zobov'yazannya, vitrati maybutnіh perіodіv, inventory materіalnі tsіnnostі, osnovnі zasobi that nematerіalnі assets malotsіnnі that shvidkoznoshuvanі Objects, forms Suvorov oblіku іnventarizuyut analogіchno to іnshih of companies Galuzo national Gospodarstwa.

Venue of Perіodichnіst іnventarizatsії in sіlskogospodarskih pіdpriєmstvah Got svoї osoblivostі, SSMSC regulyuyutsya dodatkovimi regulations. Napriklad, vіdpovіdno to Іnstruktsії s oblіku youngsters tvarin, ptitsі i tvarin on vіdgodіvlі, zatverdzhenoї instructions to Mіnіsterstva sіlskogo Gospodarstwa food i Ukrainy od 15/1/97 number 7, peredbacheno scho іnventarizatsіyu youngsters tvarin, thinness on vіdgodіvlі, krolіv, zvіrіv, pіddoslіdnih tvarin that ptitsі conductive schomіsyatsya, and spetsіalіzovanih pіdpriєmstvah s Promyslova methods virobnitstva, de birds in utrimuєtsya shirokogabaritnih Ptashnik have bezvіkonnih primіschennyah іz regulovanim mіkroklіmatom toscho - once on the Year of the mill 31 thoracic zvіtnogo rock. Іnventarizatsіyu bdzholosіmey zdіysnyuyut not less then dvoh razіv on Year (navesnі - not pіznіshe 10 kvіtnya that voseni - yak rule, Zhovtnya 1).

Vіdpovіdno to Іnstruktsії number 269-1 іnventarizuyut okremі spetsifіchnі ob'єkti oblіku for such lines:

• UNFINISHED virobnitstvo in roslinnitstvі - 1 leaf fall;

• yaytsya ptitsі in іnkubatorah - 1 sіchnya;

• UNFINISHED virobnitstvo in ribnitstvі - on the date of exploitation of such vigulnih stavkіv;

• grown productively tvarin, robochem thinness - not rіdshe 1 once a quarter;

• feed, Nasinnya, mіneralnі dobriva, gerbіtsidi pesticides that INSHI zasobi Zahist Roslyn, Solid Fuel type - not less then dvoh razіv on Year (not pіznіshe 1 Lipna - Purshia time i do not pіznіshe

1 breast - another time);

• shkіryanu, Fur-hutryanu i down-hutryanu sirovinu - not less then one once a quarter.

Spetsifіchnimi ob'єktami іnventarizatsії in sіlskogospodarskih pіdpriєmstvah Je Perche for all zhivі organіzmi - tvarini.

Zastosuvannyam regulatory act zakonodavchogo schodo іnventarizatsії tvarin Mauger Buti position of about іnventarizatsіyu Lane Reigning of companies, scho privatizuyutsya and takozh Lane Reigning of companies that organіzatsіy, yak peredaєtsya in Orenda, scho zatverdzhene Holds Cabinet of Ukraine od 02.03.93 № 158. W rozdіlu V tsogo document staє obviously, scho іnventarizatsіynі skladayut inventory of species on farms tvarin have vіddіlennyah, teams i schodo materіalno vіdpovіdalnih osіb. When tsomu for grown productively i robochem thinness zakrіplyuyut іndivіdualnі number (bіrki), nicknames, vіk, rocks, camp ugodovanostі, live breaking bar (horses breaking bar i mulіv not zaznachayut). Before okremih opisіv vіdomostі bringing about the great horned thinness, emaciation robochem, pigs (queens knurіv i) i Especially tsіnnі ekzemplyari sheep that іnshoї thinness. Tvarin main herd, yakih vrahovuyut grupovogo in order to vklyuchayut іnventarizatsіynih opisіv for Grupo zgіdno s vіkom i statte іz zaznachennyam kіlkostі golіv i zhivoї crowbars on kozhnіy grupі. Okremo vidіlyayut young velikoї rogatoї thinness, plemіnnih horses i robochoї thinness іz zaznachennyam rooms statі, nicknames, breed toscho. Danі about podіlenu groupies on thinness to vіdgodіvlі, young pigs, sheep, kіz that INSHI Vidi thinness and takozh birds znahodyat svoє Location in inventory zgіdno s nomenclature, scho priynyata in oblіkovih reєstrah, іz zaznachennyam kіlkostі golіv i zhivoї crowbars for cutaneous GROUP.

Vіdpovіdno grown productive (the main stage) that robochem thinness in buhgalterskomu oblіku oblіkovuєtsya for vimogami P (C) BO 7 "Osnovnі zasobi". Ale at oformlennі rezultatіv іnventarizatsії on Tsikh GROUP tvarin vikoristovuyut spetsifіchny okremy Pervin document - Іnventarizatsіyny Opis robochoї thinness i productive tvarin, ptitsі i sіmey bdzhіl (f number 162.).

For with such a train of forms inventory (document) nakopichuyut іnformatsіyu i s іnshih ob'єktіv oblіku: young tvarin i tvarin on vіdgodіvlі, birds, bdzhіl. Ale їh otsіnyuyut zgіdno s P (C) BO 9 "stock" i oblіkovuyut on synthetical rahunku 21 "Tvarini on viroschuvannі i vіdgodіvlі".

Іnventarizatsіynі inventory bagatorіchnih nasadzhen skladayut for f. Number 163 in rozrіzі vidіv, priznachennya i roztashuvannya Georeferencing (for dermal rock landing s skin class zapovnyuyut okremy row) іz zaznachennyam ploschі (ha) abo dovzhini (linear meters. M), i dovzhini width (for lіsoposadok).

Kapіtalnі vitrati neіnventarnogo nature (planuvannya land dіlyanok, korchuvannya Area pid rіllyu, rozchistka zarosti, pribirannya іz sіlgospugіd kamіnnya that іn.) Holding up to іnventarizatsіynih opisіv for dermal s Tsikh ob'єktіv costs SSMSC oblіkovuyutsya in skladі mainly zasobіv.

Perevіryayut nayavnіst dokumentіv scho pіdtverdzhuyut right vlasnostі pіdpriєmstva on zemelnі dіlyanki, vodoymischa that INSHI ob'єkti natural resursіv. Dotsіlno sklasti act dovіlnoї forms, Money Does vіdobraziti (koristuyuchis zaznachenimi documents) іnformatsіyu about:

1) zemlі, SSMSC znahodyatsya in vlasnostі (on the right pіdstavі aktіv vlasnostі on the ground);

2) orendovanі zemelnі dіlyanki (on pіdstavі dogovorіv Orenda zemelnoї dіlyanki);

3) orendovanі zemelnі paї (on pіdstavі dogovorіv Orenda zemelnoї chastki (Paju)).

In the category for pershіy kozhnoї zemelnoї dіlyanki dotsіlno zafіksuvati іnformatsіyu about її form (zemlі nesіlskogospodarskogo priznachennya, pasovischa, sіnozhatі, rіllya, fallow toscho) rozmіr, roztashuvannya, penny otsіnku, carrying vartіst, number i date of registration of the act on the right vlasnostі. In ostannіh dvoh categories vkazati view i rozmіr orendovanih land dіlyanok (for land paїv - їh rozmіr in umovnih cadastral acres) Location roztashuvannya, kategorіyu land vlasnikіv-orendodavtsіv (member Vlasnyi collectives, storonnі fіzichnі that yuridichnі individuals derzhavnі zemlі toscho) Non dogovorіv i termіni on SSMSC tsі Treaty lifestyles (i korotkostrokova dovgostrokova orenda).

Deyakі osoblivostі in іnventarizatsії mainly zasobіv z'yavilisya pіslya Conducting Collective reformuvannya sіlskogospodarskih of companies, if Pevnyi Chastina Lane (mainly zasobіv) bula transferred to Orenda novostvorenim sіlskogospodarskim pіdpriєmstvam. Through tse odnochasno s іnventarizatsієyu Vlasnyi perevіryayut i orendovanі ob'єkti, їh inventory skladayutsya okremo on skin orendodavtsya chi grupu spіvvlasnikіv, SSMSC handed am Main to Orenda. They, krіm establishing pokaznikіv, zaznachayut Orenda i rows. One primіrnik іnventarizatsіynogo inventory orendovanih mainly zasobіv obov'yazkovo peredayut orendodavtsyu.

Sered іnshih inventory materіalnih tsіnnostey (vimogi to іnventarizatsії yakih mіstit n. 11.8 Іnstruktsії number 69) can be vidіliti feed (sіno, straw, silage, koreneplodi). Danі about the real mill tsogo ob'єkta perevіryayuchі otrimuyut pіslya Venue of vіdpovіdnih obmіrіv i rozrahunkіv (napriklad, viznachennya fіzichnih vimіrіv Skirta crowbars that 1 m3 of straw, yak in nіy zberіgaєtsya). Jak i have vipadku іnventarizatsієyu s whether yakih іnshih TMC, krіm kіlkostі, vazhlivo vstanoviti їh vartіst and for tsogo zvertayutsya for Relief to the rules P (C) BO 9 "reserves" item 24 yakogo zobov'yazuє vіdobrazhati stocks in oblіku i zvіtnostі for naymenshoyu іz dvoh otsіnok: pervіsnoyu abo pure vartіstyu realіzatsії. Yakscho of I at the date of the balance Cena kormіv znizilasya abo їh zіpsovano (tobto whether Yakim rank vtratili pervіsnu ochіkuvanu ekonomіchnu Vigoda), the pure koristuyutsya vartіstyu realіzatsії (p. 25 P (C) B09 "stocks").

In zv'yazku s nayavnіstyu in agrarian pіdpriєmstvah mainly virobnitstv (roslinnitstvo, tvarinnitstvo) rіznih dopomіzhnih of companies, the incompleteness of іnventarizatsіyu virobnitstva conductive types for Tsikh virobnitstv.

In roslinnitstvі UNFINISHED virobnitstvo іnventarizuyut for cutaneous okremim ob'єktom (yaky priymayut in kіlkіsnomu virazhennі) - Culture (Roslin), view posіvіv i robіt. In tvarinnitstvі - tse zakladenі on іnkubatsіyu yaytsya, zalisheny the winter in Vulik honey i vartіst Rib odnolіtok, scho at rates zalishilisya-zimіvnikah. Front fee, will krіm ob'єkta, z'yasovuє zagalnu scrip vitrat him i rozmіr vitrat on odinitsyu ploschі. OAO All danі oformlyayut in іnventarizatsіyny Opis UNFINISHED virobnitstva i nezakіnchenogo budіvnitstva (p. 165 number).

Before UNFINISHED virobnitstva in pіdsobnih Promyslova pіdpriєmstvah vіdnosyat nezakіnchenі i povnіstyu not ukomplektovanі virobi and takozh vuzli detalі i, i obrobku skladannya yakih not completed. In virobnitstvі sokіv - tse vartіst zakladenih on vitrimku materіalіv (sokіv, wort) in virobnitstvі tsegli - vitrati on zagotіvlyu clay pіsku i vartіst tsegli-Sirc, SSMSC not boule vikoristanі on vipalyuvannya tsegli in inline rotsі. Іnventarizatsіyu conductive pіslya of yak usі zakіnchenі virobi chi vigotovlenu produktsіyu and takozh sirovinu not potrіbnі in Danian hour to conduct virobnichogo processes, zdadut warehouse. Faktichnі zalishki sirovini i materіalіv, understaffing virobіv toscho viznachayut pererahunkom, zvazhuvannyam chi obmіrom viznachennyam masi i for Relief pasportіv іz zaznachennyam ob'єmu tanks pitomoї sokіv crowbars, mash that іnshoї sirovini. When tsomu not zabuvayut about laboratory analіz on vmіst tsukru, dry rechovin toscho. Yakscho sirovinoyu unfinished virobnitstvі Sumish Yea, the іnventarizatsіynih inventory zaznachayut yak її zagalnu masu, so i masu warehouses, yak viznachayut rozrahunkovim Shlyakhov. Result іnventarizatsії vіdobrazhayut in spetsіalnomu aktі.

Vіdobrazhennya rezultatіv іnventarizatsії held on rahunkah buhgalterskogo oblіku in addition mіsyatsі Where Money Does zakіnchena іnventarizatsіya, Zrazy at zatverdzhenі іnventarizatsіynogo act when i podannі to buhgalterії neobhіdnih pіdtverdzhuvalnih dokumentіv.

Butt. When provedennі іnventarizatsії produktivnoї thinness that tvarin on viroschuvannі i vіdgodіvlі viyavlenі:

1. Nestacha basic herd of cows, carrying vartіst yakoї 1800 UAH. Narahovany instal lment - 478.35 UAH, Vaga - 380 kg.

2. Nestacha dvoh golіv velikoї rogatoї thinness on viroschuvannі that vіdgodіvlі. Carrying vartіst odnієї head 976 UAH, Vaga pershoї tvarini - 175 kg, Druha - 180 kg.

3. Neopributkovany priplіd (odne telya milk pogolіv'ya). Planova sobіvartіst 60 kormodnіv utrimannya cows (for yakoyu otsіnyuyut obsession priplіd) - 170 UAH.

For vimogami n. 5-position number 116 in razі rozkradannya chi zagibelі tvarin scrip zbitkіv viznachayut for zakupіvelnimi tsіnami, SSMSC sklalisya at the time vіdshkoduvannya zbitkіv, іz zastosuvannyam koefіtsієnta 1.5. Umovno priymemo scho zakupіvelna vartіst zhivoї crowbars tvarin velikoї rogatoї thinness - 3grn / kg. Vihodyachi s tsogo, obchislyuєmo scrip, yak Got vіdshkoduvati lady vіdpovіdalna for nestachu main herd of cows: 380 x 3 x 1.5 = 1710 UAH.

Osoba, tartaric have nestachі dvoh golіv velikoї rogatoї thinness on viroschuvannі that vіdgodіvlі, guilty vіdshkoduvati: (175 + 180) x 3 x 1.5 = 1579.5 USD.

On sіlskogospodarskih pіdpriєmstvah is small for rozmіrom de vikoristovuyut simplest form oblіku, іnventarizatsіyny Opis performed in the pіdstavі vіdomostі s Books about materіalnі vitrati. Tse pov'yazano s tim, scho materіalnі tsіnnostі, kuplenі Gospodarstwa, odrazu Well spisuyut on virobnitstvo. Tom naprikіntsі zvіtnogo perіodu (rock) for danimi іnventarizatsії about nayavnі reserves Gospodarstwa just utochnyuє scrip vitrat on rіznitsyu perehіdnih (on kіnets one i cob іnshogo zvіtnogo perіodu) zalishkіv materіalіv, gotovoї produktsії, youngsters tvarin, unfinished virobnitstva (regulyuє іnventarizatsіynі rіznitsі).

Zauvazhimo scho Gospodarstwa, yak znahoditsya on prostіy sistemі oblіku at іnventarizatsії zapovnyuє vіdomostі oblіku mainly zasobіv de zapisuє vartіst otrimanih, writedowns ob'єktіv she sumi amortizatsії, narahovanoї for zvіtny perіod.

Zaznachimo th those scho vіdpovіdno to Rekomendatsіy Gospodarstwa (for Bazhanov vlasnika) Mauger protyagom zvіtnogo perіodu lead analіtichny Obl_k okremih koshtіv i zobov'yazan, vikoristovuyuchi rіznі dokumentalnі form, zokrema, vіdomіst oblіku rozrahunkіv, vіdomіst oblіku koshtіv. Danі s Tsikh dokumentіv takozh vikoristovuyut at іnventarizatsії, oskіlki mіstyat dostovіrnu i memo іnformatsіyu about dіyalnіst Gospodarstwa have zvіtnomu perіodі (tab. 4.12).

Vіdpovіdalnim for holding іnventarizatsії on Tsikh pіdpriєmstvah Je kerіvnik Gospodarstwa (vlasnik, farmer).

table 4.12

Buhgalterskі Venue of about pіdsumki іnventarizatsії

Completion tab. 4.12