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УДК: 657.1: 338.43, VAK 08.00.12 DOI:10.33920/sel-11-2102-01

Accounting procedures for rearers and fatteners

Trukhachev Vladimir Ivanovich Member of the Academy of Sciences, PhD in Agricultural Science, Professor, PhD in Economics, Professor, Head of the Russian State Agrarian University - Moscow Timiryazev Agricultural Academy 49, Timiryazevskaya Str., Moscow, 127550 E-mail: rector@rgau-msha.ru
Kostiukova Elena Ivanovna PhD in Economics, Professor, Head of the Management Accounting Department, Stavropol State Agrarian University 12, Zootekhnicheskiy lane, Stavropol, 355017 E-mail: elena-kostyukova@yandex.ru

The article covers the procedures and features of accounting rearers and fatteners. The key directions of accounting and documentation are identified; the characteristics of applicable primary accounting documents and the methodology for inventory assessment are presented. The best practices of Russian scientists in accounting and land economics are summarized; practical implementation examples of accounting activities in animal husbandry are, as well as recommendations for the improvement of accounting on cattle farms are presented.


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The article was received on November 2, 2020.

At present, the correct management of primary and analytical accounting is of great importance for building an effective accounting system of an agricultural economic entity. Under the Russian Federal Law dated December 6, 2011 "On Accounting", economic entities are entitled to independently determine and develop the necessary accounting document forms. Due to the approval of the Federal Accounting Standard FSBU 5/2019 "Inventories", special attention in the accounting policy should be paid to inventory accounting and valuation, thus the research presented is relevant and timely.

Purpose: justification of theoretical provisions and development of practical guidelines for the accounting management of rearers and fatteners.

Objectives: definition of the criteria for being qualified as inventories, composition of inventories; classification and subsequent characterization of rearers and fatteners; consideration of the calculation procedure for 1 live hundredweight; development of practical guidelines on the livestock activity accounting system management.

Agricultural organizations of the Stavropol Territory were chosen as the purpose of the research, in particular, the accounts of the livestock economic entities and reference data were used. The research was conducted using scientific knowledge methods (comparison, analysis, synthesis, modelling, etc.), as well as the systematization and generalization methods of theoretical and practical guidelines.

Rearers and fatteners represent a special group of current assets. In accordance with the international financial reporting standards, these are biological assets. They have several specific features. At a certain age, rearers are transferred to a certain age-sex group and the core herd. When transferred to the core herd, these assets are transferred to the fixed asset group. In contrast, cattle culled from the core herd and agisted shall be reclassified as current assets. Breeding, as well as management of rearers and fatteners, is accompanied by material, money and labour costs. The above features predetermine the specifics and peculiarities of their valuation, measurement, primary accounting documents, analytical and synthetic accounting, accounts correlation, accounting registers, stock control, etc.

Для Цитирования:
Trukhachev Vladimir Ivanovich, Kostiukova Elena Ivanovna, Accounting procedures for rearers and fatteners. Бухучет в сельском хозяйстве. 2021;2.
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