Accounting registers for accounting for the sale of livestock products. Theoretical aspects of accounting for livestock products
When carrying out production and economic activities at any enterprise, the final stage of its production activity is the production of finished products.
In agricultural production, finished livestock products are considered to be raw materials for the processing industry. This is primarily meat, milk, eggs, wool.
Finished products are the end product of an enterprise's production process. These are products manufactured at this enterprise and fully completed products, handed over to the warehouse of the enterprise in accordance with the approved procedure for their acceptance and ready for sale.
Livestock products include the cost of raw products obtained as a result of the growing and economic use of animals and poultry (milk, wool, eggs, etc.), as well as the cost of the products of raising livestock, poultry and other farm animals (the cost of offspring, the increase in livestock masses).
The main feature that distinguishes accounting for finished products from accounting for works and services is that accounting procedures cover at least three stages of the production and sale of products.
Finished goods - is part of the inventory held for sale.
The movement of finished products includes the main stages:
- - receipt of finished products at the warehouse, as a rule;
- - shipment (release) of finished products and goods to buyers (customers) in the order of sale (sale) or in case of their other disposal.
Based on the specifics of agricultural production, namely in dairy farming, the stage of receipt of finished products at the warehouse is bypassed. In particular, milk, as a perishable product, is delivered to buyers (customers), to processing shops immediately after production or even during production.
Planning and accounting of finished products are carried out in natural, conditional-in-kind and cost indicators. Conditionally natural indicators are used to obtain generalized data on homogeneous products. In accounting for livestock products, natural and value indicators are used.
Evaluation plays an important role in the organization of accounting for finished products. With the development of market relations, this assessment becomes more complicated, since market prices are subject to significant fluctuations, which causes changes in value. Changes in the cost of materials have a significant impact on the cost.
Agricultural products of own production are assessed according to the normative-forecast (planned) cost, adjusted at the end of the year to the actual one; production of previous years - in fact.
The offspring of calves in dairy cattle breeding, obtained on the farm, when posting, is estimated at the planned cost of the head of the offspring, which is determined based on 10% of the cost of maintaining a dairy herd.
When transferring young animals during the year from one age group to another or to the main herd, it is estimated at the planned cost of a centner of live weight.
Productive livestock culled from the main herd and supplied for fattening is accounted for at book value.
The gain in live weight obtained as a result of growing and fattening, revealed as a result of weighing the animals, is estimated at the planned cost of 1 centner of the gain in live weight.
At the end of the year, after calculating the cost of production, the planned estimate of livestock production is adjusted to the actual level (by the "red storno" or "additional record" method). In the final balance sheet at the end of the year, the products remaining on the farm are shown at actual cost.
The cost of manure is determined based on the standard (estimated) costs for its cleaning and storage in specific conditions, as well as the cost of bedding (straw, sawdust, etc.). The cost of determining the cost of manure also includes depreciation deductions for technical means for removing manure from manure storages.
In animal husbandry, by-products are obtained:
- - from the slaughter of livestock and poultry (offal, skins, down, feathers, etc.);
- - in the process of milk processing (cream, sour cream, butter, cottage cheese, etc.);
- - from fallen and forcedly slaughtered animals (skins, horns, hooves, technical fats, etc.).
The appraisal is based on the prices of possible use or sale.
From all of the above, it follows that the main tasks of accounting for finished livestock products are:
- - correct formation of the actual cost of livestock products;
- - correct and timely documenting of operations and ensuring reliable data on the receipt and release of products;
- - control over the safety of livestock products in places of their storage and at all stages of their movement;
- - timely identification of unnecessary and surplus stocks of products for the purpose of their possible sale or identification of other opportunities to involve them in circulation;
- - analysis of the efficiency of using stocks of finished products;
- - taking measures to prevent the formation of shortages, theft, losses from damage and illegal consumption of finished products;
- - control over the timely and correct maintenance of warehouse accounting of finished products.
The circulation of the enterprise's funds ends with the sale of products, the transformation of funds from a commodity form into a monetary form.
Evaluation plays an important role in organizing the accounting of finished livestock products. With the development of market relations, this assessment becomes more complicated, because market prices are subject to significant fluctuations, which causes changes in the cost of materials. Changes in the cost of materials have a significant impact on the cost of agricultural products and, ultimately, on the financial result.
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Lecture 5. Cost accounting and
Calculation of the cost of livestock products
Analytical and synthetic accounting of costs for the production of livestock products
The data of primary documents for accounting for labor costs at the end of the month are first grouped in the cumulative cost accounting sheet (form No. 301-APK).
The data of primary documents on feed accounting are summarized in the feed consumption log (form No. 303-APK).
The data of primary documents on the accounting of objects of labor in terms of other material assets and on accounting for the output of products (milk, wool, eggs) are systematized in the reports on the movement of material assets (form No. 165-APK). The data of the primary documents on the registration of offspring and the increase in live weight are systematized in the report on the movement of livestock and poultry on farms (form No. 223-APK).
Then the data from the cumulative statement and reports are transferred to the analytical accounting register - the production report of the departments (form No. 83-APK). The information from the documents on accounting of means of labor is immediately transferred to this register.
From the production report of the departments, the information is transferred to the summary production report. The summary production report is also a register of analytical accounting and is kept as a whole for the farm.
In the production report of the departments and in the summary production report, a separate column is opened for each accounting object - a separate analytical account.
Analytical accounting is carried out in the context of cost accounting objects. Cost objects are opened by type and gender and age groups of animals. For cattle of dairy and beef production, horses, pigs, sheep, goats for each species, two objects of cost accounting are distinguished separately: the main herd, animals for growing and fattening. In poultry farming - an adult herd, young animals in growing, an incubator. On a separate analytical account within account 20/2, the costs for feed shops and feed kitchens are taken into account.
Synthetic accounting is kept in the journal-order No. 10-APK.
Entries in the journal-order are made on the basis of production reports of departments. From the journal-order No. 10-APK, entries are made to the general ledger, and then to the balance sheet.
The totals of the summary production report for the farm are checked against the order journal and the general ledger.
Synthetic accounting of costs in animal husbandry is carried out on account 20 "Main production" subaccount 2 "Animal husbandry". The account is active, calculating. Debit balance means the amount of work in progress. Work in progress can be in such industries as: beekeeping ( the cost of honey remaining in the hives during the winter), fish farming ( costs of stocking ponds), poultry ( the cost of eggs in incubators laid after December 10). The debit of the account collects costs, and the loan takes into account the output during the year at the planned cost, with bringing to the actual one at the end of the year.
Correspondence of accounts in the context of cost items:
1.Spent material resources for keeping animals
1.1 Animal protection products, feed, oil products, fuel and energy D 20/2 K 10 for the amount without VAT
1.2 Works and services of third parties
D 20/2 K 60 for the amount without VAT
2. Salary accrued to livestock workers D 20/2 K 70
3.Provided deductions for social needs D 20/2 K 69
4.Created expenses for the maintenance of fixed assets in animal husbandry
4.1. Depreciation of fixed assets is accrued D20 / 2 K02
4.2. The expenses for the repair and maintenance of fixed assets D20 / 2 K 23/1, 23/2 have been incurred
5. Provided services of auxiliary production facilities D 20/2 K 23
6.The death of young animals D 94 K 11, D 20/2 K 94 was recorded
7. Allocated general production and general expenses
D 20/2 K 25.26
8. Distributed costs for feed shops and feed kitchens
These costs are distributed in proportion to the feed consumption.
9.Products of animal husbandry D 11.43 K 20 / were received.
If we arrive at a litter and an increase in live weight, then D 11 K 20/2
If we come milk, wool, eggs, then D 43/2 K 20/2.
All livestock products are accounted for during the year at the planned cost, and at the end of the year the actual cost is determined and the planned cost is brought to the actual cost.
The 20/2 account takes its definite place when the accounts are closed. First, accounts 23, 97, 25, 26, 20/1 are closed, analytical accounts for the processing of crop production are accounts 20/3. Then the analytical accounts of subaccounts 20/2, 20/3 are closed in the following sequence:
1) for feed shops and feed kitchens (score 20/2),
2) for the main herd of dairy cattle (count 20/2),
3) milk processing (account 20/3),
4) for young cattle and adult animals for fattening a dairy herd (count 20/2),
5) for the main herd of beef cattle (count 20/2),
6) for young cattle and adult animals for fattening a beef herd (score 20/2),
7) for horse breeding, pig breeding, sheep and goat breeding, analytical accounts for the main herd are first closed, and then for animals in growing and fattening (account 20/2).
8) for poultry - an adult herd, an incubator, young animals on rearing (count 20/2),
9) for the slaughter of livestock (score 20/3),
10) beekeeping (account 20/2),
11) for fish farming (account 20/2).
Calculation of the cost of livestock products
Primary accounting of costs and output of livestock products
Analytical and synthetic accounting of costs for the production of livestock products
Calculation of the cost of livestock products
Primary accounting of costs and output of livestock products.
In primary accounting, the following groups of documents can be distinguished:
Documents for the accounting of labor costs
Documents for accounting for the cost of objects of labor - here are separately allocated documents for accounting for the consumption of feed and documents for accounting for the consumption of other material assets - medicines, inventory, fuel, etc.
Documents for the accounting of labor costs
Documents for accounting for output, including documents for accounting for live weight gain and offspring.
Documents for accounting for labor costs in animal husbandry are:
Time sheet (Form No. 140-APK) - it is used to record hours worked
Calculation of the calculation of wages for livestock workers (form No. 135-APK). It calculates the salary of livestock breeders for the products received - milk, live weight gain, wool, eggs, etc.
Documents for the accounting of the costs of objects of labor.
The main type of expenditure of objects of labor in animal husbandry is the consumption of feed, the primary accounting of which is carried out in the lists of accounting for the consumption of feed (form No. 175-APK).
The consumption of biological products, medicines, disinfectants is drawn up with limit-care cards (form 261-APK).
Act for the write-off of production and household equipment (form No. 263-APK). Used to write off small inventory: shovels, brooms, etc.
Documents for accounting for the costs of labor are the same as for accounting for costs in crop production. Statement of depreciation and deductions to the repair fund for fixed assets (form No. 110-APK).
Documents for accounting for the yield of production record the receipt of livestock products: milk, wool, eggs, offspring, live weight gain, etc. These include:
Milk yield register (form No. 176-APK) - used for posting milk
The act of shearing and receiving wool (form No. 181-APK) - used for posting wool
Diary of receipt of agricultural products (form No. 168-APK) - for posting eggs.
Act for the posting of offspring of animals (form No. 211-APK) for posting animals
Animal weighing list (form No. 216-APK) and calculation of weight gain (form No. 217-APK) are used for posting live weight gain.
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course work Accounting for finished livestock products |
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Information: |
Job type: term paper. Added: 07/04/2012. Year: 2011. Pages: 14 (not complete). Uniqueness according to antiplagiat.ru: | |||||||||||||||||||||||||||||||||||
Description (plan): |
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MINISTRY OF AGRICULTURE AND FOOD OF THE REPUBLIC OF BELARUS
TOPIC: Accounting for finished livestock products. Completed by the student Groups 34 departments "Accounting, analysis and control" Meleshko Ekaterina Vitalievna Supervisor
Introduction 3
Primary accounting of livestock products and their improvement. 7 2.2 Accounting for poultry products 12 2.3 Accounting for beekeeping products 21 3. Synthetic and analytical accounting of finished livestock products and its improvement23 3.1 Assessment of livestock products 3.2. The procedure for summarizing these documents on the movement of products23 3.3 Synthetic and analytical accounting of finished products 24 3.4 Features of accounting for livestock products in conditions automation 28 Conclusions and offers 31 List of used literature 34 Applications 35
the agro-industrial complex, the transfer of agricultural enterprises to full cost accounting and self-financing requires a rational organization of accounting in each farm and an increase in its role in production management. Without strict accounting and control, it is impossible to organize the rational and economic use of material, labor and financial resources, to prevent the occurrence of involuntary costs and losses. Accounting should facilitate effective control over the use of production potential and, to the maximum extent, satisfy the management needs for the necessary information. Livestock is one of the main branches of agricultural production. It is designed to meet the needs of the population for food, processing organizations for raw materials, and the plant growing industry for organic fertilizers. Depending on the inputs of the reared animals, the following industries are distinguished: cattle breeding, pig breeding, sheep breeding, poultry breeding, horse breeding, fur breeding, rabbit breeding, fish breeding and beekeeping. Each of these industries may include specific industries with specialization according to the taste of certain types of products: cattle breeding, dairy farming and raising livestock for meat; poultry production of eggs and meat; pig breeding meat production and reproduction of pedigree young stock, etc. In connection with thus, in accounting, the costs in animal husbandry are differentiated by industry, species and technological groups of animals. Investments in animal husbandry, output in comparison with crop production are characterized by a significantly greater uniformity and homogeneity of operations. Since there are no sharp reserves in animal husbandry in terms of investment and output, all costs of this calendar year relate to the production of products of the current year (with the exception of beekeeping - the cost of honey, fish farming - the cost of stocking, poultry farming - the cost of unfinished incubation), so no the need to differentiate costs for adjacent years. In animal husbandry, unlike crop production, there is also no need to qualify costs by periods and types of work, since the entire technological process in this industry is characterized by the homogeneity of the operations performed. Based on the data of the SEC "Kushliki" I will analyze the accounting of the movement of finished livestock products. On this topic, it is necessary to study the following issues: primary documentation of livestock products, synthetic and analytical accounting, ways of improvement, and others. 1. Brief organizational and economic characteristics of the agricultural organization. The object for research and study of the topic of accounting for finished livestock products is the agricultural enterprise SPK "Kushliki". This enterprise is located in the Polotsk region, the village of Kushliki. Places of sale and sale of finished products are the Polotsk Dairy Plant, as well as the Polotsk "Raiplemstation" and others. The nearest town from the enterprise is located at a distance of about 28 km, not counting the settlement of Barovukha - 1. Organizational and economic indicators of SEC "Kushliki" are presented in "Table 1,2,3" for 2007 and 2008, based on the annual reports of the enterprise.
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100 % | |||||||||||||||||||||||||||||||||||
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836 | 836 | ||||||||||||||||||||||||||||||||||
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3 | 3 | 100 % | |||||||||||||||||||||||||||||||||
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1596 | 1596 | 100 % | |||||||||||||||||||||||||||||||||
2 | Number of employees at the enterprise, people | 184 | 188 | +4 | ||||||||||||||||||||||||||||||||
3 | Gross harvest: - grain | 4160 | 4335 | 104% | ||||||||||||||||||||||||||||||||
- potato | 3342 | 4305 | 129% | |||||||||||||||||||||||||||||||||
3 | Productivity: - cereals | 36,2 | 39,4 | +3,2 | ||||||||||||||||||||||||||||||||
- potato | 222,8 | 287,0 | +64,2% | |||||||||||||||||||||||||||||||||
Gross output of livestock products: t: | ||||||||||||||||||||||||||||||||||||
3 |
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2072 | 2588 | 125% | ||||||||||||||||||||||||||||||||
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184 | 214 | 116% | |||||||||||||||||||||||||||||||||
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655 | 514 | 78,5% | |||||||||||||||||||||||||||||||||
Indicators of animal productivity: | ||||||||||||||||||||||||||||||||||||
6 | - average annual milk yield from one cow, kg | 4103 | 5135 | +1032 | ||||||||||||||||||||||||||||||||
- average daily gain of 1 head: - cattle, gr | 522 | 526 | +4 | |||||||||||||||||||||||||||||||||
7 | Production of gross output per 1 average annual employee, rubles | 16229032 | 11189873 | 68,9% | ||||||||||||||||||||||||||||||||
С / с products: - cereals | 995 | 970 | 97% | |||||||||||||||||||||||||||||||||
8 | - potato | 353 | 658 | 186% | ||||||||||||||||||||||||||||||||
148% | ||||||||||||||||||||||||||||||||||||
- milk | 1067 | 1576 | ||||||||||||||||||||||||||||||||||
-KRS | 918 | 1192 | 130% | |||||||||||||||||||||||||||||||||
table 2
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Structure of s / s production of cattle
Table 3
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- Primary accounting of livestock products and its improvement
- Accounting for milk and dairy products
A feature of the finished livestock product is its heterogeneous quality and many characteristics that characterize it. Quality directly affects the sales prices of products, which is why all the quality characteristics of finished livestock products must be indicated in the documentation.
- The main product of dairy cattle breeding is milk.
The vertical log summary gives information about the milk yield per day.
To determine the average fat percentage of milked milk, the milk received is first converted to one percent, and then divided by the physical mass of the milk received.
IN the section “Summary data on milk yield” of the journal provides summary data on the amount of milk produced for each milkmaid for the reporting period, indicating its fat content.
The last page of the journal displays summary data on the movement of milk received: intake and consumption for each day of the reporting period. Columns 3, 6, 9, 12 and 14 indicate the receipt, consumption and the remainder of milk in terms of basic fat content. The correctness of the data is confirmed by the signature of the head of the department and the accountant.
N ~ 413-APK)
(Annex 1). It is intended for daily accounting of milk yield for each milkmaid during the month. To be filled in by the head of the department. Used as an alternative to the Milk Milk Journal. A distinctive feature is the systematization (accumulation) of data on the amount of milk produced in the context of individual workers (milkmaids, machine milking masters).
N ~
According to the data of the primary documents of the investigated farm, the list of records of the movement of milk was replaced by a memorial order for the movement of milk, which also reflects the arrival and consumption of milk (Appendix 2).
Depending on the channels of milk consumption, different primary documents are used. Sending finished products to procurement organizations and other buyers is processed by specialized
day of the reporting period. Columns 3, 6, 9, 12 and 14 indicate the receipt, consumption and the remainder of milk in terms of basic fat content. The correctness of the data is confirmed by the signature of the head of the department and the accountant.
Data on the amount of milk produced daily from the milk production log is transferred to the milk flow accounting sheet f. 414-APK.
Also, to account for milk production, a milk production card is used (f.N ~ 413-APK)
... It is intended for daily accounting of milk yield for each milkmaid during the month. To be filled in by the head of the department. Used as an alternative to the Milk Milk Journal. A distinctive feature is the systematization (accumulation) of data on the amount of milk produced in the context of individual workers (milkmaids, machine milking masters).
The card is drawn up in one copy and during the reporting period (month) is in the department. It is used to fill out the milk yield accounting sheet.
Signed by the head of the unit, laboratory assistant, milkmaid (milking machine master).
For the daily accounting of the intake and consumption of milk, a milk flow sheet (f.N ~
GP-5). This document is drawn up in one copy. Every day, in addition to milk yield, it indicates the consumption of milk in various directions: for feeding young animals, public catering, procurement organizations, etc. The statement also shows the milk balance at the end of the day and the percentage of fat. At the end of the month, within the time frame established by the workflow schedule, the milk flow sheet, along with milk accounting cards and other primary documents on consumption, is submitted to the accounting department of the enterprise.
According to the data of the primary documents of the studied farm, the list of milk flow was replaced with a memorial order for the movement of milk, which also reflects the arrival and consumption of milk.
Depending on the channels of milk consumption, different primary documents are used. The dispatch of finished products to procurement organizations and other buyers is formalized in specialized forms of consignment notes (TTN-l (milk)) (Appendix 3). The waybills are issued in the accounting department of an agricultural enterprise in four copies. The first copy with the driver's receipt remains with the sender of the product, the second, third and fourth copies are handed over to the driver, of which the second copy is handed over to the recipient, and the third and fourth copies with the recipient's signatures are returned to the farm.
Before shipment, milk is weighed, fat content, acidity, temperature are determined, and the information obtained is recorded in the "sent" column of the consignment note. Upon receipt by the recipient, the milk is subjected to a secondary check in the presence of a representative of the farm, and the acceptance data is entered in the "accepted" column of the consignment note.
When using milk for on-farm purposes (canteens, kindergartens) draw up a bill of lading (form No. 203APK). The invoice claim is issued by the accountant of the organization in two copies. When issuing a bill of lading in column 3 "Requested" the accountant indicates the amount of finished products requested by the recipient, in column 5 "Price" - their accounting price. The first copy is intended for the financially responsible person who releases the finished product, the second for the recipient.
A bill of lading is a document authorizing the release of material assets. Both copies are handed over to the recipient, who, after signing by the head of the organization and the chief accountant or persons authorized by the head of the organization, submits it to the materially responsible person to receive the finished product.
In column 4 “Released” of the invoice requirement, the materially responsible person indicates the actually released amount of the finished product. Column 6 "Amount" reflects the cost of the finished product sold (column 6 = column 4 * column 5).
Upon receipt of the finished product, the materially responsible person signs in the copy of the recipient, and the recipient in the copy of the materially responsible person.
At the end of the month, the financially responsible person, together with the report on the movement of products and materials, submits the invoice request to the accounting department of the organization.
The most important issue at present is the production of our own meat products. According to the annual reports, the analyzed enterprise is engaged in self-slaughtering of livestock.
- The slaughter of livestock produces meat, hides, and malfunction.
The warehouse registration card is opened by the financially responsible person for each name of the finished product, with the obligatory indication of the discount price of the product.
The materially responsible person, on the basis of incoming and outgoing primary documents, as business transactions are carried out, makes appropriate entries in the warehouse accounting card and displays the balances of finished products after the business transaction.
In places where valuables are stored, warehouse accounting cards are placed in special file cabinets and stored in cabinets that are inaccessible to customers. For ease of use, warehouse accounting cards can be placed in the card index in alphabetical (or other specific order) and separated by separators indicating the letters of the alphabet.
- 2.2 Accounting for meat products
The financially responsible person fills in all the indicators of the report only in physical measurements. All supporting documents on the movement of material assets are attached to the report. Records in the report are made for each direction of inflow and outflow of material assets with the calculation of their balance at the end of the month.
When drawing up the report, the financially responsible person compares the balances of finished products indicated in the report at the end of the reporting period with the same nomenclature of balances in the inventory cards. If discrepancies are identified, the accounting department of the organization must make an inventory of the balances in kind, verify the correctness of their reflection in the report. Corrections in the report are certified by the signatures of the financially responsible person and the accountant. After checking the reliability of the submitted report, the accountant processes it and calculates the balances and indicators on the movement of products in value terms.
After checking the report, the data from it is transferred to the analytical and synthetic accounting registers. ...
- Accounting for poultry products
Objects of accounting in poultry farming are: an adult herd, young stock on growing, incubation of eggs. In specialized farms, cost accounting objects are installed in accordance with the existing technology. For example, in poultry farming of the egg direction: adult chickens of the parent flock, adult chickens of the industrial herd, young chickens (from 1 to 188 days), fattening of meat chickens (broilers). For other species of poultry (ducks, geese, turkeys, guinea fowls, quails), the registration is carried out in two groups: an adult herd and young animals of all ages.
etc.................
Now let's consider the accounting of finished livestock products. Livestock farms in the Koltyuginsky agricultural enterprise receive products: milk, meat, skins. To account for these products, special documents are provided.
1) MEASURING MILK
The primary document on milk accounting in the Koltyuginsky farm is the milk yield log (Appendix P). The farm began to use the log only last year. The names of the milkmaids are recorded in it. The number of cows assigned to milkmaids is not indicated in the log, as it should be, but is indicated in the act of assignment. Data on the amount of milk received, after each milking (morning, evening), is entered in the journal. The journal does not record the percentage of fat content, which should be recorded systematically. The milk yield register must be kept in one copy and kept on the farm for 15 days. (Ps 224) After being signed by the farm manager at the end of the month, it is handed over to the accounting department. In the SEC "Koltyuginsky" the milk register is filled in within 10 days, in one copy. Thus, three magazines are filled in a month and at the end of the month they are handed over to the accounting department. Since SPK Koltyuginsky does not have a specialized warehouse for storing milk, it is immediately implemented. When delivering milk to receiving points, a consignment note for sending and receiving milk (Appendix C) is used as an accompanying document. It indicates to whom the invoice is, from whom, the name of the goods, the amount of goods sold, the fat content, acidity of the milk and the signatures of the recipient and who handed over the products. When milk is sold to farm workers, an on-farm invoice is written out against wages.
SEC "Koltyuginsky" sells milk to the Bolsherechensky butter plant, to private entrepreneurs.
Milk consumption for feeding young animals is reflected in the statement of feed consumption. In SPK "Koltyuginsky" this statement is kept on a regular notebook sheet, in free form (Similar to the statement given in Appendix P). On the basis of documents for the receipt and consumption of milk on the farm, a consolidated document is drawn up in two copies - a statement of the flow of milk (Appendix T). In SEC "Koltyuginsky" this statement is kept on a regular notebook sheet, in free form.
Data on the movement of milk is recorded in the statement on a daily basis, and at the end of the reporting period, one copy of the statement, together with the milk yield logs and the feed consumption statement, are submitted to the accounting department. The second copy of the statement serves as the basis for reflecting the receipt and consumption of milk in the warehouse register with the head of the farm.
2) MEAT CALCULATION
When slaughtering livestock, an "act for the disposal of animals and poultry" or "an act for the slaughter of animals" is filled in. The back of the document reflects the receipt of products from the face
In SEC "Koltyuginsky" accounting is carried out as follows. The meat comes to the warehouse from the bottom hole. When slaughtering livestock, an act "On the disposal of animals and poultry" (Appendix E) is drawn up, it indicates the group of animals, the number, live weight, age, sex, fatness, the reason for leaving, for whom the animal is assigned, a receipt. The reverse side contains information about the products received. This includes the name of the product (only meat, but they do not write the malfunction and the skin, although this is necessary), the unit of measurement, the quantity, the list of the zootechnician, and the list of the head of the farm is not indicated, only the surname is written. Then the meat from the slaughter is delivered to the warehouse, while an invoice is drawn up (Appendix H). It indicates: where it was sent, the name of the product, the unit of measurement, the quantity of the product, the price, the amount, the list, who received it, who released it. After that, the products are sent to the warehouse.
The delivery of meat from the warehouse is carried out according to on-farm invoices
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