Adjustment of the accounting policy of an autonomous institution for 2020

Accounting policies for accounting purposes: sample

The cooperative's own sources include funds and reserves. The procedure for the formation and use of funds and reserves is determined by the Charter and the Regulations on Contributions, the procedure for the formation and use of funds.

5.2. The Mutual Fund is accounted for in account 80 “Unit Fund”. The following sub-accounts are opened for it:

5.2.1. Mandatory share contributions of members of the cooperative,

5.2.2. Additional share contributions of members of the cooperative,

5.2.3. Incremented shares of cooperative members,

5.2.4. Shares of associated members*.

5.3. Accounting for the obligations of newly admitted members and associate members of the cooperative for contributions to the Mutual Fund is kept in account 75 “Settlements with members”. Sub-accounts are opened to this account:

5.3.1. Calculations for contributions to a mutual fund (to account for calculations for all types of contributions);

5.3.2. Calculations for the payment of income (to account for calculations for the payment of dividends and cooperative payments).

5.4. The cooperative forms a reserve fund to provide for unforeseen expenses, which is indivisible and the size of which is established in accordance with the Charter of the Cooperative and the Regulations on contributions, the procedure for the formation and use of funds.

5.5. To account for the Reserve Fund, account 82 “Reserve Fund” is used.

5.6. To account for calculations for the formation of the Reserve Fund at the expense of contributions from members of the cooperative, the subaccount “Calculations for contributions to the reserve fund” is used on account 76 “Settlements with various debtors and creditors”.

5.7. The cooperative also forms other funds and reserves, by decision of the general meeting of the cooperative in accordance with the Charter of the Cooperative and the Regulations on contributions, the procedure for the formation and use of funds. To account for the formation and use of these funds, special subaccounts are used in account 84 “Retained earnings (uncovered loss)” (86 “Targeted financing”)*.

5.8. Contributions received from members and associate members of the cooperative for the formation of funds and reserves of the cooperative, as well as membership fees for financing the activities of the cooperative are taken into account as part of targeted financing in accounting; in tax accounting are considered as targeted revenues and do not increase the tax base for paying corporate income tax.

6. PROCEDURE FOR REFLECTING DATA ABOUT THE FINANCIAL ASSISTANCE FUND IN ACCOUNTING.

6.1. The funds from the Mutual Financial Assistance Fund are intended to issue loans to members of the cooperative. The use of the temporarily free balance of the Mutual Financial Assistance Fund is carried out in accordance with the Regulations on contributions, the procedure for the formation and use of funds and the decision of the general meeting.

6.2. The Mutual Financial Assistance Fund is represented by the amount of funds accounted for in the following accounts, sub-accounts and analytical accounts:

6.2.1. account 66 “Short-term loans and borrowings” subaccount 1 “Loans accepted from members of the cooperative”; subaccount 2 “Credits and borrowings from other organizations” analytical account “Credits and borrowings for the purpose of replenishing the capital fund”.

6.2.2. account 67 “Long-term loans and borrowings” subaccount 1 “Loans accepted from members of the cooperative”; subaccount 2 “Credits and borrowings from other organizations” analytical account “Credits and borrowings for the purpose of replenishing the capital fund”.

7. PROCEDURE FOR REFLECTING COSTS AND FINANCIAL RESULTS IN ACCOUNTING

7.1. Expenses stipulated by the Charter and Regulations of the Cooperative and other documents containing the conditions for the use of such funds are made at the expense of targeted revenues (targeted financing funds).

7.2. At the expense of targeted financing received in the form of entrance fees, expenses related to the costs of registering the Cooperative, joining members and associate members of the Cooperative, paying membership fees to unions and associations of which the Cooperative is a member are carried out*.

7.3. Using targeted financing funds received in the form of membership fees to finance the activities of the Cooperative, the following expenses of the cooperative are made:

7.3.1. (types of expenses are listed).

7.4. The excess of the amount of targeted financing over the amount of expenses carried out using these funds at the end of the year is an unused balance and is returned to the persons who transferred these funds or is used next year for the purposes determined by these persons. Targeted financing funds received in the form of contributions from members (associate members) are used by decision of the general meeting.

7.5. The excess of the amount of expenses incurred at the expense of targeted financing over the amount of these funds at the end of the year is a loss from non-commercial activities and is included in the overall financial result of the cooperative after income tax is calculated.

7.6. Expenses not provided for in clauses 7.1 - 7.3 are considered other expenses of the cooperative; in tax accounting are taken into account as part of non-operating expenses.

7.7. The profit and loss of the cooperative, determined from the balance sheet at the end of the financial year, are distributed in accordance with the decisions of the General Meeting.

8. FINAL PROVISIONS.

8.1. Responsibility for compliance with accounting policies is assigned to the chief accountant. Reason: Art. 7 Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, Art. 313 of the Tax Code of the Russian Federation.

Main directions of accounting policy regarding income tax

The company's Accounting Policy should not prescribe the procedure for recording facts of economic life, assets, etc. that are not carried out (not used) by it.

1) Companies must secure the right to apply an increasing coefficient (Article 259.3 of the Tax Code of the Russian Federation).

Starting from January 1, 2020, the list of property that can be depreciated using an increasing factor of no more than 2 has been expanded. We are talking about fixed assets related to the main technological equipment operated in the case of the use of the best available technologies, according to the list approved by the Government of the Russian Federation (paragraph .5 clause 1 of article 259.3 of the Tax Code of the Russian Federation).

If the company decides to use a smaller ratio, then its size must be reflected in the accounting policy (clause 4 of Article 259.3 of the Tax Code of the Russian Federation).

FORMING AN ACCOUNTING POLICY FOR 2020 (PART 1)

2) The company must reflect the method and procedure for calculating depreciation.

For example, the use of a depreciation bonus in relation to fixed assets (clause 9 of Article 258 of the Tax Code of the Russian Federation, clause 4 of Article 259 of the Tax Code of the Russian Federation) and the depreciation method. With the linear method, the amount of deductions from the company will be the same throughout the entire period (clause 2 of Article 259.1 of the Tax Code of the Russian Federation).

However, the company should keep in mind that after switching to the non-linear method it must be applied for five years. And vice versa - after switching to the linear depreciation method, you can return to the non-linear one only from the next period (paragraph 4, paragraph 1, article 259 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated August 23, 2018 No. 03-03-06/1/60051) .

DEVELOPMENT OF ACCOUNTING POLICIES

3) List of direct and indirect costs.

The right to determine the list of direct costs associated with the production of goods (performance of work, provision of services) must be implemented in the relevant sections of the accounting policy (Article 318 of the Tax Code of the Russian Federation). And the choice of the composition of direct costs must be economically justified, linked to the specifics of production and technological processes (resolutions of the Moscow District AS dated 06/05/2017 No. A40-136716/2016, dated 05/05/2017 No. A75-8320/2016).

4) The method of distribution of expenses, if a company combines the main taxation regime and a special regime (for example, UTII), applies different income tax rates.

In the absence of an approved methodology, tax authorities will independently distribute expenses by calculation between types of activities. This right is given to her by paragraph 7 of paragraph 1 of Article 31 of the Tax Code of the Russian Federation and is confirmed by judicial practice (resolution of the Volga-Vyatka District Court of May 11, 2018 No. A28-15102/2016).

APPROVAL OF ACCOUNTING POLICIES

For example

, the company maintains separate accounting of income and expenses for the following types of activities, for which a different procedure for accounting for profits and losses is provided:

• for operations of service industries and farms for which losses are accepted for tax purposes;
• for operations of service industries and farms for which losses are not accepted for tax purposes;
• from the sale of depreciable property (including separately for fixed assets and intangible assets).

5) Creation of reserves.

For example

, the company decides to create a reserve for upcoming expenses for vacation pay, a reserve for the payment of annual remuneration for long service in accordance with Article 324.1 of the Tax Code of the Russian Federation. Expenses for creating a reserve are included in labor costs (clause 2 of Article 324.1 of the Tax Code of the Russian Federation) and are recognized in tax accounting on a monthly basis (clause 4 of Article 272 of the Tax Code of the Russian Federation).

Important!

If the accounting policy for tax accounting purposes provides for the creation of a reserve to pay for employee vacations, but in fact the company does not create them, then tax authorities may not recognize the costs of vacation pay reflected in current expenses (clause 2 of the Letter of the Ministry of Finance of the Russian Federation dated April 1, 2013 No. 03-03-06/2/10401). The same applies to the procedure for determining the useful life of a fixed asset (Resolution of the AS of the Ural District dated December 14, 2015 No. A47-12935/2014). STATEMENT ON ACCOUNTING POLICIES

6) Accounting for individual transactions.

Companies should adjust the accounting treatment of certain expenses for which the recognition procedure changed in 2020 (if they occurred previously and were specified in the accounting policy).

Thus, from January 1, 2020, when calculating income tax, a company has the right to take into account as expenses the entire amount of payment calculated based on the results of the reporting (tax) period in relation to vehicles with a permissible maximum weight of over 12 tons, in full.

Previously, the amount of payment by which the transport tax was reduced in the reporting (tax) period in accordance with clause 2 of Art. 362 of the Tax Code of the Russian Federation, was not taken into account when calculating income tax (clause 48.21, Article 270 of the Tax Code of the Russian Federation).

ACCOUNTING POLICIES FOR ACCOUNTING PURPOSES

Accounting policy of an agricultural enterprise sample free download

========================

accounting policy of an agricultural enterprise sample free download

Download

========================

methodological instructions for the use of forms of primary accounting documents for the formation of accounting registers by authorities. Average number. Full information about the work. Accounting of a motor transport enterprise recommended sample filling source transport services accounting taxation 2016 developer Bulaev s. File format archive. If you are too lazy to choose options, when creating an individual accounting policy, you can easily get a ready-made one. Accounting policy for 2013. Finance economics accounting. PBU accounting policy of the organization. Accounting for budgetary autonomous institutions. Explanatory note to the annual report. USN companies are classified as small microenterprises

. This work is devoted to the study of issues related to the formation of the use of accounting for such an important internal document as the accounting policy of an enterprise. Using this link you can freely download the charter of a limited liability company in 223 kb format. An example of an accounting policy is a short reference book for an accountant. Accounting policy for accounting purposes. You understand this; there is no other life at all; death will begin to enter the agricultural enterprise of notes. All accounting, both accounting and tax, is based on data. Accounting policies are developed by the chief accountant of the enterprise or the person responsible for accounting. Accounting policy formation sample accounting policy basic usn structure of the accounting taxpayer himself determines the procedure for maintaining tax accounting accounting policy, which is approved by order of the head. Main menu entries tax planning accounting policy sample accounting policy for LLC basic. An example of registration of an accounting policy for the year 2020. The accounting policy may contain only a list of accounting rules and samples. Approve the new edition of the accounting policy of Opttorg LLC for accounting purposes given in the appendix to this order

. D downloads February 2012 1209.. All enterprises at the end of 2020 are required to undergo re-registration and obtain a new state registration certificate. Should only be used by agricultural enterprises. You must select the options provided in the sample. If you wanted to download a ready-made accounting policy on the Internet, it is unlikely that you will be able to download the current version of the accounting policy on the Internet that suits all your indicators. Changes in accounting policies for 2011. A sample accounting policy was prepared using legal acts as of 01. The old women were dressed haphazardly and raced in cabs to the City Duma building to vote.

Accounting in agriculture.

Just click the button below. Example sample account. Sample accounting policy of Osno LLC 2020

Agricultural enterprise policy, accounting policy, agricultural enterprise accounting policy. We will provide you with a sample document. You will be redirected to our file sharing service. This accounting policy has been prepared in accordance with the order of the Ministry of Finance of Russia of October 2008 106n approving the accounting regulations of the organization's accounting policy. The importance of the document as an order to the accounting policy of the enterprise. Law topic accounting policy example of an enterprise. Appendix to order 30. The thesis examines the following concepts of the category accounting policy, tax accounting policy, accounting for fixed assets, depreciation of fixed assets, accounting for tax purposes. Accounting policy of the organization

Accounting policy of an agricultural enterprise example

• Accounting policy of the Unified Tax Service in 2020
• Characteristic features of the accounting policy of an agricultural enterprise
• Accounting in agriculture
• 1. General Provisions
• Accounting policy of an agricultural enterprise sample
• Accounting policy for an agricultural enterprise example
• Accounting policy of an agricultural enterprise example
• Accounting policy of an agricultural enterprise example download
• Accounting policy of an agricultural enterprise example 2014

Accounting policy of an agricultural enterprise

• Attention Home
• Unified Agricultural Tax (Unified Agricultural Tax)

Business entities that are payers of the Unified Agricultural Tax are required to draw up an accounting policy to approve the chosen tax regime and describe the accounting rules.

Accounting policy of an agricultural enterprise

Attention

For a version of the document approving the accounting policy, see the article “Form of the order for approval of the accounting policy.” Changes that need to be taken into account if accounting for 2020 is being formed (item by item) In the proposed example of an enterprise’s accounting policy for 2018, the only point has been changed (added) regarding the choice of an accounting method that is not enshrined in existing regulatory documents. This was done by adding clause 63 to the order, indicating the possibility of focusing in this matter on the requirement of rationality, which is available to organizations using simplified accounting methods.

At the same time, legal entities that do not have the right to simplify accounting should keep in mind that when making such a choice, they will have to follow another clause updated from 08/06/2017 (Order of the Ministry of Finance of Russia dated 04/28/2017 No. 69n) PBU 1/2008 “Accounting Policy organizations."

If the company keeps records and prepares reports according to NP(S)BU

According to clause 9 P(S)BU 6

The accounting policy can be changed if:

1) the statutory requirements are changed (i.e. changes have been made to the charter that affect the scope of accounting at the enterprise);

2) the requirements of the body that approves the P(S)BU change. That is, when changes are made to the accounting standards. But again, adjustments to the accounting policy are made only if changes in the accounting policies affect the accounting policy (i.e., they imply variation in accounting methods and estimates);

3) changes in accounting policies will ensure a more reliable reflection of events/business transactions in the accounting and financial statements of the enterprise.

no “legislative and regulatory” changes for 2019 requiring adjustments to accounting policies. Therefore, if an enterprise does not voluntarily plan to change anything in its accounting policies, then it does not need to adjust anything - it continues to apply its accounting policies that it was guided by before.

Separately, we note the point associated with the new (starting from 2020 based on the results of 2020) gradation of enterprises established by Part 2 of Art. 2 of the Accounting Law

.

This refers to new criteria for dividing (for accounting purposes) enterprises into micro, small, medium and large*.

* Details can be found in the article “ Accounting maneuvers: micro-→ small, small → micro- ” (Accountant 911 magazine, 2020, No. 13).

After all, for example, micro enterprises can enjoy the “privileges” from clause 8 of P(S)BU 25

, such as:

- do not create security for future expenses and payments (for payment of future vacations, fulfillment of guarantee obligations);

- include current receivables in the balance sheet in their actual amount;

— account for non-current assets only at historical cost (without taking into account the reduction in usefulness and revaluation to fair value).

And if an enterprise has fixed these provisions in its accounting policies, and then loses the status of a micro enterprise, then it needs to adjust its accounting policies.

So, here you need to take this point into account. According to Part 2 of Art. 2 of the Accounting Law

An enterprise receives a “new” status (new category) only if, for
two years in a row, according to the annual financial statements, it does not meet the criteria (two out of three) established for the corresponding category of enterprises.
For the first time, under the criteria defined by the Accounting Law

, enterprises “classified” themselves in 2020
according to financial statements filed for 2020 . According to the requirements of Part 2 of Art.
2 of the Accounting Law, the indicators for belonging to the relevant group of enterprises are analyzed as of the date of preparation of the annual financial statements
for the year preceding the reporting year.
For example, according to the financial statements for 2020, the enterprise “defined” itself as a micro enterprise. And according to financial reporting indicators for 2020, it began to meet the criteria of a small enterprise. So, in 2020 it is still considered a micro enterprise. Accordingly, it can continue to enjoy the “privileges” from clause 8 of P(S)BU 25

(if it has fixed them in its accounting policies). And only if in 2020 it again corresponds to the characteristics of a small enterprise, then only in 2020 it will be rebased in the category of small enterprises.

And vice versa, if an enterprise was small according to the financial statements of 2020, and at the end of 2020 it became a micro-enterprise, then in 2020 it will still be considered small, which means it will not be able to include the “indulgences” from clause 8 of P(S)BU 25

into your accounting policy.

The only exception is enterprises that, according to financial statements for 2020, were small, and according to financial statements for 2018, micro-enterprises, and in 2020 they are switching to a single tax.

In this case, already in 2020 they can use the “indulgences” from clause 8 of P(S)BU 25

.

Voluntary changes: when and why? First of all, we note the situation when changes made to accounting policies are not considered a change in accounting policies. These are events or operations that ( clause 10 P(S)BU 6

):

— differ in content from previous events or operations;

- have not happened before.

Let’s say that an enterprise began to conduct foreign economic activities, which it had not previously engaged in. In this regard, its accounting policy is supplemented by the provision that the recalculation of monetary balance sheet items in foreign currency on the date of a business transaction is carried out within the limits of such transaction ( clause 8 P(S)BU 21

). This clarification cannot be regarded as a change in accounting policy, since it is established in relation to events that differ in content from those that took place previously.

Moreover, the enterprise makes such additions to its accounting policy as new events or business transactions arise in its activities at any time. No restrictions in this matter P(S)BU 6

does not provide.

To make changes, it is enough to issue an order to amend the order on accounting policies.

Now about the voluntary changes that are made to the provisions already enshrined in the accounting policies.

As we have already noted, P(S)BU 6

allows
voluntary changes to accounting policies if the changes will ensure a reliable reflection of events or transactions in the financial statements of the enterprise.
That is, when an enterprise believes that, for example, using a different accounting/valuation method would be more effective. Such changes may also be made for the purpose of tax optimization. How will changes in accounting policies be reflected in the financial statements?

Here it is necessary to distinguish changes in accounting policies from changes in accounting estimates .

After all, a change in accounting policy , as a rule, requires a retrospective recalculation of financial statements. Retrospective accounting for a change involves applying the new accounting policy to events and transactions as if the new accounting policy had always been applied, rather than as if it were adopted. And this will entail the need:

1) adjustments to the balance of retained earnings at the beginning of the reporting year. If changes in accounting policies affect not only retained earnings, but also affect other financial reporting items (assets, liabilities, equity), then the opening balances for such items at the beginning of the current reporting period are also subject to adjustment;

2) re-presenting comparative information in the financial statements. That is, for previous periods, reporting is prepared as if the changed accounting policy had already been applied.

But prospective application of changes in accounting policies is also possible (without adjusting retained earnings at the beginning of the year and re-providing comparable information). This is allowed if the amount of adjustment to retained earnings at the beginning of the reporting year cannot be reliably determined ( clause 13 P(S)BU 6

).

But in this case, you must be prepared to justify the impossibility of reliably determining the amount of adjustment to retained earnings.

But changes in accounting estimates are always applied prospectively - without adjusting retained earnings at the beginning of the year and re-providing comparable information. An accounting estimate as a preliminary estimate that is used by an enterprise for the purpose of distributing expenses and income between the corresponding reporting periods ( clause 3 P(S)BU 6

).
An example of an accounting assessment is, in particular, the establishment of:
- the useful life (operation) of non-current assets;

— liquidation value of non-current assets;

— the procedure for classifying accounts receivable according to their maturity.

In addition, according to the Ministry of Finance, changes in accounting estimates should also include:

— change in the depreciation method for non-current assets ( letter dated November 2, 2009 No. 31-34000-20-23-5535/5708

). Accordingly, there is no need to recalculate previously accrued depreciation;

— change in the cost characteristics of items included in low-value non-current tangible assets ( clause 2.6 of Method Recommendations No. 635 **

).

** Methodological recommendations on the accounting policy of the enterprise, approved by order of the Ministry of Finance dated June 27, 2013 No. 635

.

Therefore, the enterprise needs to clearly determine what happened: a revision of accounting policies or a change in accounting estimates. If this is not possible, then, as prescribed in clause 14 P(S)BU 6

, such
a change should be treated as a change in accounting estimates .
Important! An enterprise must disclose the content and amount of changes in accounting estimates that have a significant impact on the current period or are expected to significantly affect subsequent periods ( clause 21 P(S)BU 6

).

Accounting policies are changed, as a rule, from the beginning of the reporting year ( clause 3.2 of Methodological Recommendations No. 635

).
At the same time, an enterprise can revise its accounting policies at any time during the reporting year (of course, if there are grounds for this from clause 9 of P(S)BU 6
). In this case, at your discretion, you can:

— or make changes and additions to the already existing (basic) order on accounting policies;

- or state the order in a new edition, taking into account the changes and additions that have occurred, - if the changes made in scope cover most of the text of such a document.

Accounting policy of the Unified Tax Service in 2020

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. Accounting policy of an agricultural enterprise example download The tax base is reduced due to:

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

Main directions of accounting policy regarding VAT

1) Companies are given the right to issue a single (consolidated) invoice once a month. Companies can count on such an indulgence in the case of daily deliveries of goods to the same buyer (letter of the Ministry of Finance of the Russian Federation dated September 13, 2018 No. 03-07-11/65642).

2) Exporting companies have the right to refuse to apply the zero VAT rate.

Is it necessary to register the company’s choice in favor of abandoning the zero rate in its accounting policy for tax purposes?

In this situation, the company exercised the right of choice provided by clause 7 of Article 164 of the Tax Code of the Russian Federation. Therefore, a fragment of the accounting policy may look like this:

“...when exporting goods (performing work, providing export-related services), the VAT rate of 0 percent is not applied.”

3) Approval of a separate accounting methodology for taxable and non-VAT-taxable transactions.

Let us remind you that separate accounting of “input” VAT is necessary for companies:

• when carrying out transactions both subject to VAT and exempt from VAT (Article 145 of the Tax Code of the Russian Federation, Article 149 of the Tax Code of the Russian Federation);

And if, before 01/01/2018, the company could document the circumstances that exempted it, in accordance with paragraph 9, paragraph 4, Article 170 of the Tax Code of the Russian Federation (in the “old” edition) from the obligation to maintain separate records of taxable and non-VAT-taxable transactions and to restore VAT in the appropriate proportion (Definition of the Supreme Court of the Russian Federation dated March 19, 2018 No. 309-KG18-828), then from January 1, 2020, the five percent barrier does not apply and separate accounting is required.

• when combining the general regime and UTII;

• when combining the simplified tax system with the object “income reduced by the amount of expenses” and UTII (for the correct calculation of the amount of VAT to be included in expenses when applying the simplified tax system);

• when selling goods (works, services, property rights) both on the domestic market and for export;

At the same time, the procedure for deducting amounts of “input” VAT on export transactions differs depending on the type of goods exported.

• when transferring goods (work, services), which is not recognized as an object of VAT taxation on the basis of clause 2 of Art. 146 of the Tax Code of the Russian Federation (for example, operations for the sale of land plots).

And if the company does not organize separate accounting of such transactions, then the company does not have the right to claim tax deductions for VAT (clause 4 of Article 170 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated December 3, 2014 No. 03-07-11/61862, Resolution of the Autonomous District of the Ural District dated June 15, 2017, No. A76-7964/2016, North-Western District dated February 25, 2016, No. A56-72196/2013).

When calculating the proportion for separate VAT accounting, the company must take into account all income, and not just revenue from the sale of goods, work, and services (Definition of the RF Armed Forces dated April 27, 2017 No. 305-KG17-4013).

The selected method of separate accounting must be enshrined in the accounting policy for tax purposes (Letter of the Federal Tax Service of the Russian Federation for Moscow dated March 11, 2010 No. 16-15/25433, Resolution of the AS of the East Siberian District dated August 1, 2017 No. A58-5208/ 2016).

LEGAL CONSULTATION

Important!

When developing a separate accounting methodology, the taxpayer must take into account the specifics of its activities (Resolution of the Administrative District of the North Caucasus District dated February 15, 2018 No. A32-9385/2017). In the accounting policy, for example, it is stated that in order to organize separate VAT accounting, the company opens separate sub-accounts for the synthetic accounts of the first order.

Accounting policies of agricultural enterprises

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 the relevant internal document (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.

Ready-made accounting policy - sample for an organization

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.

Inventory procedure

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

For example, it is possible to write off the natural loss of agricultural products during storage only after taking inventory of goods based on appropriate calculations. Let us note that, based on the experience of audits, many agricultural enterprises write off natural loss without conducting inventories. And this is unacceptable. And during tax audits, officials recognize such expenses as unfounded. Inventory refers to the methods of accounting, and the procedure for its implementation is one of the annexes to the accounting policy.

Accounting policy

Financial results

• Appendix No. 5. Samples of individual forms of primary accounting documents

• List of equipment defects
• Report on identified defects in equipment, buildings and structures
• Animal transfer certificate (Form)
• Act on the use of mineral, organic and bacterial fertilizers, pesticides and herbicides (Form)

Accounting policy of an agricultural enterprise example To make accounting in an organization more efficient, a working chart of accounts is drawn up: it indicates the working sub-accounts and analytical accounts necessary for the organization within the framework of unified accounts. According to clause 4 of PBU 1/2008, when forming an accounting policy, a working chart of accounts must be approved.

Document management system

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

• the procedure for creating primary accounting documents;
• control of the correct completion of forms of primary accounting documents;
• the procedure and timing for the transfer of primary accounting documents to the accounting department;
• procedure for transferring documents to the archive.

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

Accounting policy of an agricultural enterprise example

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 of 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.

Accounting policy for eskhn - features of formation

Important

In order to write off expenses when paying the unified agricultural tax, the cash method is used, that is, expenses become expenses after they are actually paid. But at the same time, expenses for determining the tax base under the Unified Agricultural Tax are accepted subject to their compliance with the criteria specified in paragraph.

1 tbsp. 252

Documented expenses mean expenses supported by documents drawn up in accordance with the legislation of the Russian Federation. When funds are issued to accountable persons, the acquisition of goods, performance of work or provision of services does not yet occur, but only accounts receivable from accountable persons arise.

a) for the acquisition (creation, manufacture of structures) of fixed assets; b) for completion, retrofitting, technical re-equipment, modernization, reconstruction of fixed assets; c) for the acquisition (creation) of intangible assets. These expenses are reflected in the book on the last date of the reporting (tax) period in the amount of amounts actually paid for each fixed asset object put into operation (intangible asset object accepted for accounting) separately.

Accounting policy of an agricultural enterprise sample

Home Documents

• Guidelines

• 1. General Provisions
• 2. Accounting policies for accounting purposes

• 2.1. Organization of accounting service

• Organizational structure of the accounting service
• Distribution of job responsibilities between accounting employees
• Relationships between the accounting service and other services and departments

• 2.2.
  Important Working Chart of Accounts
• 2.3. Individual forms of primary accounting documents
• 2.4. Sample forms of documents for internal accounting reporting

Disclosure rules for discontinued operations have been updated

The amendments must be reflected in the accounting policies for accounting purposes.