Inventory of animals and young animalsAdult productive and working cattle are recorded in the inventory, which indicate: the number of the animal (tag, brand), the name of the animal, the year of birth, the breed, the fatness, the living weight (weight) of the animal (except horses, camels, mules, deer, on which the mass (weight) is not indicated) and the initial cost. The breed is indicated on the basis of cattle data. Cattle, working cattle, pigs (uterus and boars) and especially valuable specimens of sheep and other animals (tribal core) are included in the inventory individually. Other animals of the main flock, taken into account the group order, are included in the inventory by age and sex groups, indicating the number of heads and live weight (weight) for each group.
Young animals of cattle, pedigree horses and draft animals are included in the inventory individually, indicating inventory numbers, nicknames, gender, color, breed, etc. Fattening animals, young pigs, sheep and goats, poultry and other animal species taken into account in the group order are included in the inventory according to the nomenclature adopted in the accounting registers, indicating the number of heads and live weight (weight) for each group. Inventories are compiled according to the types of animals separately for farms, workshops, divisions, brigades in the context of accounting groups and materially responsible persons.
Distinctive lists are made for property, with an inventory of which revealed deviations from the credentials. They reflect the results of the inventory, i.e. discrepancies between the indicators on the basis of accounting data and the data of inventories.
The sums of surplus and shortage of inventories in the scorecards are indicated in accordance with their assessment in the accounting records. For registering the results of the inventory, single registers can be used, in which the indicators of inventory inventories and scorecards are combined.
On the values that do not belong to the organization, but are listed in the accounting records (being in charge of storage, leased, received for processing), separate collating statements are compiled. Distinctive lists can be compiled with the use of computer and other organizational techniques, and manually.
The discrepancies in the actual availability of property with the accounting data revealed during the inventory are reflected in the following order (Table 7.9).
Material values and other property that are in surplus are subject to capitalization and crediting, respectively, to the financial results of the organization or institution, with subsequent identification of the causes of the surplus and the perpetrators.
The loss of values within the limits of the norms approved in the order established by the legislation is written off on the order of the head of the organization. Disposal of inventories in the amount of natural loss is made on the basis of acts, with a reflection on the costs of the current financial year. The rates of loss can be applied only in cases of revealing actual shortages.
The loss of values within the established norms is determined after the offset of the shortage of values by surpluses on the sorting. In the event that, after a set-off for the sorting conducted in accordance with the established procedure, there was still a shortage of valuables, then the rates of natural loss should be applied only to the name of the values for which the shortage is fixed.
Table 7.9. Reflecting Inventory Results in Accounting
The content of the business transaction
The use of surplus material values detected in inventory
Demand-waybill Inventory list (a spreadsheet) for objects of non-financial assets
Act of inventory results
0105 00 000 Stockpiles
(0105 31340-0105 36 340)
040110 180 & Other earnings
Write-off of inventories when shortages, thefts are detected
Food Demand Menu Feeding and Fodder List
Statement of material values for the needs of the institution
The act of writing off the soft and economic inventory Book of the registration of the battle of utensils (with simultaneous presentation to the guilty persons of the amounts of damages caused)
Income from operations with assets
(0105 31440-0105 36 440)
In the absence of norms, loss is considered as a shortage beyond norms; shortages of material assets, cash and other property, as well as damage beyond the norms of natural loss are attributed to the perpetrators. In cases where the perpetrators are not identified or in the recovery from the guilty persons are denied by the court, the losses from shortages and spoilage are written off to reduce the financial result of the current fiscal year. The retirement of material stocks on the grounds of their write-offs as a result of thefts, shortages, losses is made on the basis of properly executed acts, reflecting the value of material assets to reduce the financial result of the current financial year, while simultaneously bringing to the guilty persons the amounts of damages.
The retirement of inventories on the grounds of their cancellation as a result of losses in emergency circumstances is made on the basis of properly executed acts, with attribution to extraordinary expenses.
Among the documents submitted for writing off the shortage of valuables and spoilage beyond the norms of natural loss, there should be decisions of the investigative or judicial bodies confirming the absence of the guilty persons, or refusal to recover the damage from the guilty persons, or the conclusion about the fact of damage of values received from department of technical control or relevant specialized organizations (quality inspections, etc.).
Mutual offset of surpluses and shortages as a result of re-sorting can be allowed only in the form of an exception for the same audited period, for the same audited person, for material stocks of the same name and in identical quantities.
On the material reassessment, the materially responsible persons provide detailed explanations to the inventory commission. In the case when the offset of the shortages by surpluses on the re-sorting, the value of the missing valuables is higher than the value of the valuables that are in surplus, this difference in value is attributed to the guilty persons. If specific culprits are not identified, then the cumulative differences are considered as shortages in excess of the rates of loss and are written off in the organizations to reduce the financial result of the current financial year.
On the difference in cost from re-sorting to the shortage, which was formed not through the fault of materially responsible persons, the minutes of the inventory commission should give exhaustive explanations of the reasons why such a difference is not attributed to the perpetrators.
Proposals for regulating the discrepancies in the inventory of the actual availability of valuables and accounting data are submitted to the head of the organization who takes the final decision on the classification.
The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual accounting report. The data of the results of the inventories carried out in the reporting year are summarized in the results list identified by the inventory.
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