PROBLEMS OF DOCUMENTARY REGISTRATION FOR OPERATIONS WITH ANIMALS FATTENING AND MANAGEMENT AND ITS CULTIVATION IN FARMS

Abstract

The purpose of researches is to improve accounting methodology of animals breeding and fattening in agricultural organizations. In the article assessment of accounting current state and documenting transactions with animals in breeding and fattening in number of Samara region farms is given More attention was paid to the organization of primary operations accounting with animals in breeding and fattening. As a result, it was found that in the studied farms when creating documents and the designing of regulatory and administrative documentation, regulatory accounting, is allowed the same type of error. To improve documentation to record the movement of animals in breeding and fattening were proposed modified forms of primary documents for registration of economic life facts. The study found that in the majority of farm enterprises of the region the production cost of the animals in breeding and fattening, at which they are recorded in the accounting records and financial statements, exceeds the cost of implementation. This fact leads to the necessity of creation and accounting of provision for decline in the value of wealth. Therefore, in order to improve the quality of financial information, which is reflected in the financial statements recommended the creation of reserve to reduce the cost of animals in breeding and fattening. The author has developed the method of forming the provision for impairment of animals in breeding and fattening and form of accounting document.