These types of activities relate mainly to the agricultural sector, crop production sub-sector. Therefore, the specific accounting it is predominantly agricultural. The basic accounting standard is RAS 30.

In this article, we will consider the features of accounting, define crops and activities related to vegetable growing and ornamental gardening.

Crops and activities in vegetable and ornamental horticulture

In order to find our bearings in these cultures and activities, let us turn to KVED-2005 and KVED-2010.

The first document specifies specific activities for subclass 01.12.0 “Vegetable growing; ornamental horticulture and cultivation of nursery products”. The second has no such subclass. However, there are other classes that include certain types of activities from subclass 01.12.0 KVED-2005.

In table. 1 compares the types of activities according to subclass 01.12.0 KVED-2005 and the corresponding types of activities according to KVED-2010.

Recall that KVED-2010 entered into force on January 1, 2012, and KVED-2005 will become invalid on December 31, 2012 (clauses 1 and 4 of Order No. 457). That is, during 2012 both documents are valid simultaneously (clarification of the State Registration Service).

Table 1. Comparison of activities according to KVED-2005 and KVED-2010

№ p/n	Types of activities from subclass 01.12.0 “Vegetable growing; ornamental horticulture and cultivation of nursery products” (KVED-2005)	Types of activities and their codes according to KVED-2010, corresponding to the types of activities from KVED-2005 by code 01.12.0
	Growing legumes that will not be shelled	01.11. Growing, including green legumes (green peas, beans, beans) that will not be shelled
	Growing vegetables and melons for food consumption: tomatoes, cucumbers, cabbage, table carrots and beets, zucchini, eggplant, melons, watermelons, lettuces, onions, sweet corn, etc.	01.13. Growing vegetables and melons, root crops and tubers Includes: growing vegetables and gourds for food consumption (tomatoes, cucumbers, cabbage, table carrots and beets, zucchini, eggplant, melons, watermelons, onions, sweet corn, etc.)
		growing vegetable seeds
	growing herbs: dill, parsley, lettuce, spinach, etc.	growing greens for food consumption (dill, parsley, lettuce, spinach, etc.)
	mushroom cultivation	mushroom cultivation
	Growing flowers, seeds, seedlings, flower bulbs, tubers, etc.	01.19. Cultivation of other annual and biennial crops. Includes growing flowers and flower seeds
	Growing other crops	01.25 Cultivation of berries, nuts and other fruits. Includes the cultivation of fruit seeds.
	Growing other crops	01.28. Cultivation of spicy, aromatic and medicinal crops. Includes the cultivation of annual and biennial herbs for the production of spices and spices
	Growing planting material for ornamental and flower crops (seedlings, sprouts, cuttings, tendrils, etc.)	01.30. plant reproduction Includes growing: planting material for agricultural and ornamental crops (seedlings, sprouts, cuttings, tendrils, tubers, etc.)
	Growing vegetable seedlings, mushroom mycelium	vegetable seedlings, mushroom mycelium
	Cultivation of planting material of fruit and berry and nut crops and grapes	planting material for nut, fruit and berry crops and grapes, ornamental and flower crops
	Growing plants (including sods) for planting and decoration	sods for transplanting
	Growing other crops	01.64. Seed processing for reproduction Includes seed treatment activities (for a fee) or on the basis of a contract) for the purposes of vegetable growing, ornamental horticulture and cultivation of nursery products
	Collection of forest mushrooms	02.30. Collection of wild non-timber products Includes picking forest mushrooms and truffles

Typical business transactions

All given in table. 1 types of vegetable and garden activities, depending on the conditions of management, can be divided into four groups .

TO first group includes the cultivation of various annual crops, sometimes biennials. By the time of harvest on the balance sheet date, plantings of such crops are accounted for as part of the current biological assets of crop production (provided that they are recorded at fair value less expected costs at the point of sale) or as part of work in progress (if they are recorded at cost) (paragraphs 10, 11 of RAS 30). The harvested products of these crops are classified as agricultural products, which are accounted for in the appropriate manner provided for by this PBU.

It should be noted that vegetable and garden activities can be open and closed ground. According to the first cultivation is carried out in open fields (traditional cultivation method). According to the second, crops are grown in greenhouses and / or greenhouses.

Typical economic operations for open ground are: pre-sowing treatment of fields (harrowing, disking, cultivation, plowing, herbicide application, etc.), seed application, further processing of crops (weed control, pest control, watering, inter-row cultivation, etc.), harvesting (manually or mechanized).

Most of the work is carried out mechanized - tractors, combines and other self-propelled machines. The performance of mechanized agricultural work is documented by the Registration Sheet of the tractor driver (standard form No. 67, approved by order No. 269-2).

The current use of this and other forms approved during the existence of the USSR is quite legitimate. For example, paragraph 3.2 of Methodological Recommendations No. 37-27-12/455 states that specialized primary accounting forms for agricultural enterprises are currently under development. Therefore, it is recommended to use specialized forms primary documents, approved by orders of the Ministry of Agriculture and Food of the USSR (Gosagroprom of the USSR) in the period 1972 - 1990.

To account for work performed manually or with the help of live draft power (horses, oxen), Account sheet of labor and work performed(standard forms No. 66 and No. 66a, approved by order No. 269-2).

To document transactions with production stocks apply the forms approved by Methodological Recommendations No. 929. For example, leave from storage sites for the use of fertilizers, seeds is issued by Limit-fence cards for receiving material assets (standard form No. VZSG-1).

Upon application of fertilizers, etc. an Act on the use of mineral, organic and bacterial fertilizers and chemical plant protection products is drawn up (form No. VZSG-3); seeds - The act of consumption of seeds and planting material (form No. VZSG-4). Based on these acts, the cost of used fertilizers and seeds is written off to the cost of production.

If plantings are accounted for at fair value, reduced by expected costs at the point of sale, on each balance sheet date they must be credited to the balance sheet as part of current biological assets and formalized by the Statement for the posting of current crop biological assets valued at fair value (Form No. PBASG-1 of Methodological Recommendations No. 73).

At the time of harvest the value of the current biological assets of crop production calculated in this way is written off on the cost of production, which is drawn up by the Act for the write-off of current biological assets of crop production, valued at fair value (at the beginning of the harvest) (form No. PBASG-2 of Methodological recommendations No. 73).

Almost the same typical business operations and when growing crops in greenhouses and hotbeds. Only, as a rule, the amount of mechanized work there is generally absent or insignificant, more manually. So documentation business transactions does not differ from the above.

Second group - growing berries, nuts, and other fruits. This requires planting bushes, trees, that is, a garden is needed. The garden itself is one of the long-term biological assets of crop production. All garden expenses after putting it into operation form the cost of garden products (berries, nuts, other fruits) of the corresponding season, which also applies to agricultural products. At the balance sheet date, all costs incurred for growing up to the time of harvest are included in work in progress.

Here, it is necessary to consider separately one's own cultivation of the garden (an object of long-term biological assets) and the garden's products. In this article, we are looking at growing garden products, not the garden itself.

Typical economic operations in this case are pruning of trees, bushes, fertilization, protection from pests (spraying, etc.), harvesting. Documentation features are the same as for the first group.

Third group — processing of seeds for reproduction.

There are different processing methods. The most common - fertilizers, protectants, etc. Seeds are processed mechanized (in factories, dressing machines or other mechanized equipment) or manually.

From the content of this type of activity it follows that we are talking about work performed by the enterprise for remuneration for other persons. There is no agricultural specificity here. The cost of work in the generally established manner is formed in accordance with RAS 16, the income from their provision - in accordance with PBU 15. PBU 30 does not apply.

Typical business operations are receiving seeds from the customer, purchasing fertilizers, disinfectants, etc., preparing a treatment solution, treating seeds, returning treated seeds to the customer.

Seeds, fertilizers and other stocks are received on invoices, they are also issued for processing on invoices (standard form No. M-11). The work of employees is documented by piece work orders (there is no universal standard form for a work order, therefore each enterprise develops its own form), timesheets (standard form No. P-5). The processed seeds are transferred to the customer according to the consignment note. Along with this, an act of acceptance and transfer of work is drawn up for the completed processing work.

Therefore, standard forms of documents adopted for operations in the agricultural sector (Methodological recommendations No. 73, No. 929, etc.) are not used to document the costs of these works.

Fourth group – collection of forest mushrooms, etc.

As a rule, the following collection scheme is applied here. In "mushroom" places, the enterprise equips a purchasing point that buys mushrooms from the population.

Peculiarities documentation and accounting for the purchase of mushrooms are the same as in the case of the purchase of apples ( Zolotukhin O. Purchase of agricultural products (apples) from the population: documentation and accounting // Bulletin tax service Ukraine. - 2012. - No. 20. - P. 30 - 35).

Consequently, PBU 30 also does not apply to this type of activity. Indeed, the biological assets (mushrooms) obtained as a result of the collection (in fact, purchases) are not related to agricultural activities (the process of managing biological transformations in order to obtain agricultural products and / or additional biological assets) (clauses 3.3, clause 4 PBU 30).

Thus, the cost of harvested mushrooms, etc. is determined in accordance with PBU 16. In the future, sales transactions are reflected in accounting in the generally established manner.

Let us consider in more detail the features of accounting for each of the above groups.

Features of accounting when growing one-, two-year-old crops

Cultivation costs such crops included in the production cost (direct material costs, for wages, other, shiftable general production and fixed distributed general production costs), are first taken into account on the account 23 "Production". Then, on the balance sheet date (before the collection of products), two accounting options are possible (paragraphs 10, 11 of PBU 30):

• option 1 — at fair value less expected costs at the point of sale;
• option 2 - at initial cost as part of work in progress.

First option

Applies as a general rule.

As of the balance sheet date, the current biological assets of crop production are credited to the sub-account 211 “Current crop biological assets measured at fair value”(Debit 211 Credit 23) at fair value less expected costs at the point of sale.

The difference between the cost and fair value, reduced by expected costs at the point of sale, is reflected in other operating income (sub-account 710 "Income from initial recognition and from changes in the value of assets recorded at fair value") or other operating expenses (sub-account 940 "Expenses from initial recognition and from changes in the value of assets recorded at fair value"):

• Debit 23 Credit 710 - if cost is less than fair value;
• Debit 940 Credit 23 - if cost is greater than fair value.

At the time of harvest current assets from sub-account 211 are debited to account 23.

Second option

If, at the balance sheet date, the fair value of current crop biological assets cannot be reliably determined, they are recorded as work in progress in the account 23 "Production".

Harvesting (receipt of agricultural products)

Harvesting is carried out mostly mechanized (tractors, combines), so the corresponding "harvesting" costs are related to general production (account 91 General production expenses). And after the reporting period, according to the calculation (an example of which is given in Appendix 1 to RAS 16) variable overhead and fixed distributed overhead costs are included in the cost of the respective crops (Debit 23 Credit 91).

However, unallocated fixed overhead costs are included in the cost of goods sold - Debit 901 Credit 91.

The harvested crop (agricultural products) is credited to the account 27 "Agricultural products".

According to paragraph 12 of PBU 30, agricultural products, upon initial recognition, can be valued using one of two methods:

• at fair value less expected costs at the point of sale;
• at production cost in accordance with paragraph 11 of PBU 16.

The selected assessment of the enterprise must be secured by an order on accounting policy.

When accounted for at fair value, the difference between fair value and production cost debited in the same way as indicated above - to subaccount 710 or 940.

♦ Example 1

Until the balance sheet date, the enterprise incurred expenses for sowing and growing beets (salary with accruals of employees, the cost of seeds, services of third-party organizations) in the amount of UAH 16,500, in addition, VAT — 550 UAH

Expenses for beet cultivation (salary with employee accruals) after the balance sheet date amounted to UAH 3,000.

The cost of harvesting beets (salary with accruals of employees, depreciation of fixed assets, used fuel) amounted to 8000 hryvnia. The entire amount of overhead costs is allocated to the cost of production.

Option 1

An entity records beet crops and agricultural products (harvested beets) at fair value less expected costs at the point of sale. This cost of crops as of the balance sheet date was UAH 24,750. The same value of harvested beets (agricultural products) at the time of harvest (September) — 49 500 UAH

Option 2

It is not possible to determine the fair value, so the entity accounts for crops (as work in progress) and agricultural products at cost of production.

Accounting example 1 is shown in table. 2.

table 2

№ p/n		Accounting
		Debit	Credit	Amount, UAH
	Reflected biological assets at the balance sheet date at fair value
	Income from initial recognition of biological assets recognized (24,750 – 16,500)
			131, 203, 65, 66
	Beet crops written off (current biological assets) at the beginning of the harvest
	Initial recognition gains recognized [(49,500 - (11,000 + 24,750)]
	Costs incurred for sowing and growing beets
	Reflected VAT tax credit
	Expenses incurred for growing beets
	Costs incurred for harvesting beets		131, 203, 65, 66
	Allocated general production costs to the cost of the crop
	Received beets (agricultural products) at cost (16 500 + 3000 + 8000)

We have credited agricultural products. How is it further evaluated?

Agricultural products after initial recognition are valued in accordance with PBU 9. Recall that, in accordance with clause 24 of PBU 9, inventories are recorded in accounting and reporting at the lower of two estimates: historical cost or net realizable value (the expected selling price of inventories in the ordinary course of business, less the expected costs of completing their production and sale).

If there is a subsequent decrease in the cost of production at the balance sheet date, it is written down to net realizable value. The difference is written off to the subaccount 946 "Losses from inventory depreciation".

♦ Example 2

The products were credited to account 27 “Agricultural products” at a cost of UAH 49,500. As of the next balance sheet date, the net sales value of the products was UAH 45,000.

The company must discount the products by writing off the markdown with the entry Debit 946 Credit 27 in the amount of 4500 hryvnia. (49,500 - 45,000).

Features of accounting when growing berries, nuts, etc.

The enterprise has a commissioned garden on its balance sheet. It can be sub-accounted 161 Non-current crop biological assets measured at fair value or 162 "Long-term biological assets of crop production, measured at cost".

If it is recorded on sub-account 161, the differences between the fair value of the orchard recorded on this sub-account on the previous and current balance sheet dates are written off to sub-accounts 710 "Income from initial recognition and from changes in the value of assets recorded at fair value" or 940 "Expenses from initial recognition and from changes in the value of assets recorded at fair value" in the same manner as described above for current biological assets of crop production and agricultural products . If it is taken into account on sub-account 162, then the cost of the garden is subject to depreciation according to one of the methods established for depreciation of fixed assets. Accrued depreciation is included in the production cost of grown fruits (Debit 23 Credit 134 "Cumulative depreciation of long-term biological assets").

All expenses for the maintenance of the garden, which the enterprise will bear after putting it into operation, will form the cost of the garden's products - berries, nuts, etc.

At the time of harvest, the resulting berries, nuts, fruits will be credited in the same order as for the previous option - on the account 27 "Agricultural products" at cost of production or at fair value less expected costs at the point of sale.

♦ Example 3

The enterprise incurred the costs of maintaining the garden (put into operation), collecting products and transporting them to the storage point (expenses of pesticides, fertilizers, depreciation of the garden, services of other organizations, wages with employee accruals) — UAH 55,000, including VAT — 5000 UAH

The company accounts for finished products in two ways:

• option 1 — at fair value less expected costs at the point of sale, which is UAH 87,000;
• option 2 — at production cost.

Accounting example 3 is given in table. 3.

Table 3

№ p/n		Accounting
		Debit	Credit	Amount, UAH
	Expenses incurred to maintain the garden, collection of products and their transportation to the storage point		65, 66, 208, 63, 91
	Reflected VAT tax credit
Option 1: Fair value accounting
	Received garden products
	Initial recognition gains recognized (87,000 - 55,000)
Option 2. Accounting for production cost
	Received garden products

Non-agricultural activities in vegetable and ornamental horticulture

Features of accounting for seed processing

Upon receipt from the customer of seeds for processing, the ownership of such seeds does not pass to the contractor's enterprise. Therefore, the accounting of such seeds is kept by the enterprise on an off-balance sheet sub-account 022 "Materials accepted for processing".

Expenses directly related to the processing of seeds are reflected in the debit of the account 23 "Production", where the production cost of processing work is formed. Treated seeds are deducted from the off-balance sheet when they are returned to the customer.

Income from the provision of seed treatment is reflected in the sub-account 703 "Income from the sale of works and services", the cost of these works - on the subaccount 903 "Cost of works and services sold".

♦Example 4

The enterprise received from the customer seeds for processing worth UAH 20,000. Processing costs incurred (cost of fertilizers, disinfectants, depreciation of equipment, salaries with employee accruals, services of other organizations) — 3000 UAH, in addition, VAT — 60 UAH

Transferred to the customer under the act of processing work in the amount of UAH 6000, in addition, VAT — 1000 UAH

Payment for the work performed was received on the current bank account of the enterprise.

Accounting example 4 is given in table. 4.

Table 4

№ p/n		Accounting
		Debit	Credit	Amount, UAH
	Received from the customer seeds for processing	Increased the balance on the off-balance sub-account 022
	Processing costs incurred		131, 209, 631, 66, 65, 91
	Reflected VAT tax credit
	Returned treated seeds to the customer	Reduced balance on off-balance sub-account 022
	Transferred to the customer according to the act of work performed seed treatment
	Attributed income from sales to financial results
	Written off to cost of sales cost of processing work
	Attributed cost of sales to financial results
	Received payment from the customer for the work performed

Features of accounting for the purchase of mushrooms

If the purchased mushrooms are intended for sale, they are accounted for in a sub-account 281 Goods in stock. mushrooms to be used in the enterprise purchasing them (for example, for the production of canned food), must be taken into account on the subaccount 201 Raw Materials.

♦ Example 5

The enterprise purchased mushrooms from the population in the amount of UAH 10,000 through a purchasing point. and placed them in containers (wooden boxes) worth 1000 UAH.

Paid 8500 UAH. minus tax withheld from the income of individuals 1500 hryvnia.

The withheld tax is transferred to the budget.

Mushrooms were sold to a processing plant for UAH 18,000, plus VAT — 3000 UAH

Payment for mushrooms was received on the current bank account of the enterprise.

Accounting is given in table. 5.

Table 5

№ p/n		Accounting
		Debit	Credit	Amount, UAH
	Purchased mushrooms received
	Withheld personal income tax
	Cash paid out individuals for mushrooms purchased from them
	Debt on purchased mushrooms and paid to individuals money and withheld personal income tax
	The cost of packaging used for packaging purchased mushrooms has been written off
	Transferred mushrooms to a processing plant
	VAT tax liability accrued
	Attributed sales revenue to financial results
	Written off cost of goods to cost of sales
	Charged to financial results: cost of sales
	distribution costs
	Received payment for the sold mushrooms on the current account

Mushroom growing is a rather specific branch of agricultural production, as it is characterized by a large number of crop rotations per year. Their number can reach up to eight. Therefore, strict adherence to growing technology, maintaining the correct temperature and humidity conditions is required. Mushrooms, as products, are characterized by a short shelf life, due to which their natural loss in the production process becomes inevitable.

For accounting purposes, the cultivation of mushrooms is classified under the greenhouse vegetable industry within crop production as a whole. The normative and methodological support for cost accounting is presented by the Guidelines for Accounting Production Costs and Calculating the Cost of Products (Works, Services) in Agricultural Organizations, approved by Order of the Ministry of Agriculture of Russia dated June 6, 2003 No. 792 (hereinafter - Guidelines No. 792). Their provisions, however, are not specified in relation to the industry in question. Directly for mushroom growing, Methodological Recommendations No. 792 defines only a list of calculation units.

Synthetic and analytical accounting

Based on the general approach to the organization of accounting for production costs in agriculture, it can be determined that synthetic accounting for the cultivation of mushrooms is carried out in the generally established manner on account 20 "Main production" sub-account "Crop production". According to the debit of the account, on an accrual basis during the year, the accumulation of costs is made in the context of calculation items, and the output of the received main and by-products is reflected. Analytical accounting is based on the types of mushrooms grown (champignons, oyster mushrooms, flywheels, chanterelles, honey mushrooms, etc.). Within each analytical account, costs are accounted for by their types (calculation items).

In accounting, the acceptance for accounting of products in the form of cultivated mushrooms is reflected in the following accounting entries:
DEBIT 43 CREDIT 20 sub-account "Crop production"
- the main products of the industry - mushrooms - were taken into account;

DEBIT 10 CREDIT 20 sub-account "Crop production"
- taken into account by-products - spent substrate.

Processing by organizations of wild mushrooms purchased from the population, for accounting purposes, refers to industrial production and is accounted for on account 20 "Main production" subaccount " Industrial production". In general, the methodology for organizing accounting for the considered sub-account and accounting for growing mushrooms are similar. On the debit of account 20, the costs are accumulated, and on the credit, the output is reflected finished products. The result of mushroom processing can be the production of salted, canned and dried mushroom products.

Accounting objects and calculation units

The list of calculation units and cost accounting objects of the industry is determined by Methodological Recommendations No. 792. When growing mushrooms, the following accounting objects, types of associated products and calculation units are distinguished. Cost accounting object - mushrooms (mushrooms, mushroom mycelium). Types of related products - mushrooms and mycelium of champignons. Calculation unit: one centner.

When processing mushrooms, according to Methodological recommendations No. 792, they use next view cost accounting object, types of related products and cost units. The object of cost accounting is the processing of vegetables, fruits and potatoes. Types of related products - canned food; quick-frozen products; pickles, fermentation; dried potatoes, vegetables. Calculation units - one thousand conditional cans and one centner.

Calculation items

The farm engaged in the cultivation or processing of mushrooms, first of all, compiles the nomenclature of cost items.

mushroom cultivation

1. Material costs (resources) used in production, including:

• planting material (mycelium);
• mineral and organic fertilizers;
• plant protection products;
• oil products;
• fuel and energy for technological purposes;
• works and services third parties.

2. Remuneration of labor (with a division by type).

3. Deductions for social needs.

5. Works and services of auxiliary industries.

6. Other costs (including the natural loss of mushrooms).

7. The cost of organizing production and its maintenance.

8. Costs for the needs of management.

Please note: in the structure of production costs, it should be noted the predominance of labor costs (since the technology for growing mushrooms is characterized by high labor costs), energy costs, ventilation, heating and water supply costs for industrial premises.

mushroom processing

As a typical nomenclature of costing items for the processing of mushroom products, the following list of costs can be recommended, including:

• wages of workers serving the technological process (taking into account deductions for social needs);
• raw materials for processing;
• maintenance of fixed assets (depreciation and current repairs);
• maintenance and operation of equipment, its depreciation and current repairs;
• works and services (the cost of electricity for technological purposes, services of third parties, water supply, transportation costs);
• organization of production and management (the share of general production and general business expenses attributable to this type of product);
• other costs (expenses for tare and packaging of products, losses from marriage, expenses through accountable persons, etc.).

Documenting

Growing mushrooms has its own specifics in terms of documenting operations using primary documents.

There is no specialized form of primary accounting documentation for posting cultivated mushrooms and by-products. Therefore, for these purposes, it is recommended to use the standard forms contained in the Decree of the Goskomstat of Russia dated September 29, 1997 No. 68 "On approval of unified forms of primary accounting documentation for accounting for agricultural products and raw materials." One of the following forms can be used to document the receipt of products:

• Diary of receipt of agricultural products (No. SP-14);
• Diary of receipt of greenhouse products (No. SP-15).

The selected form is maintained by the foreman and contains information on the volumes of harvested products, indicating the date, place of harvesting and acceptance of the crop, the area from which it was obtained, the weight and quality of the product. At the end of the working day, the receiver in the diaries calculates the total receipt of products for the day.

Cost calculation

The cost of grown mushrooms will be determined as the ratio of the total amount of industry costs minus the cost of the obtained substrate to the total mass of harvested products.

For cost purposes, the substrate is assessed at standard costs for cleaning and hauling. In general, the spent substrate is a full-fledged organic fertilizer that can be used in open and protected ground, as well as roughage in animal husbandry.

Example
The costs of an agricultural enterprise engaged in the cultivation of champignons for reporting period made the following figures:
- wages with accruals - 64,855 rubles;
- raw materials and materials - 33,380 rubles;
- maintenance of fixed assets - 630 rubles;
- works and services - 7535 rubles;
- organization of production and management - 4586 rubles;
- other costs - 1497 rubles.

The total cost of the enterprise amounted to 112,483 rubles. (64 855 + 33 380 + 630 + 7535 + 4586 + 1497).

During the same reporting period, 200 centners of champignons and 25 centners of substrate were credited with a standard value of 11,256 rubles.

To calculate the cost of 1 centner of grown champignons, it is necessary to exclude the cost of by-products - the spent substrate in the amount of 11,256 rubles from the total cost. Thus, the main product - grown champignons - accounts for 101,227 rubles. actual costs (112,483 - 11,256).

Now let's determine the cost of 1 centner of grown champignons, which will be equal to 506.14 rubles. per centner (101,227 rubles: 200 centners).

Accounting for the cultivation of mushrooms is reflected in the following entries:
DEBIT 43 CREDIT 20 sub-account “Crop production. Cultivation of champignons»
- 101,227 rubles. (112 483 - 11 256) - cultivated champignons were credited;

DEBIT 10 CREDIT 20 sub-account “Crop production. Cultivation of champignons»
- 11 256 rubles. - the spent substrate is credited.

I. Sergeeva,
Associate Professor of the Department of Accounting, KF RGAU - Moscow Agricultural Academy named after V.I. K.A. Timiryazev, Ph.D. n.

Mushroom consumption by humans has always remained consistently high. Indeed, in terms of their nutritional value, they are not inferior to meat, and the price differs downwards. The list of dishes that can be prepared with them is almost endless. Someone prefers to collect them on their own, but not everyone has such an opportunity. This gives a chance to turn the cultivation of mushrooms into a highly profitable business that does not require significant start-up capital.

I would like to talk about what mushrooms can be grown under artificial conditions. Not all types of mushrooms can be grown on an industrial scale.

When you try to breed everyone's favorite porcini mushrooms or, for example, boletus and boletus, you will most likely fail, as their successful growth is influenced by too many factors that are unrealistic to observe indoors.

The situation is completely different with the most common mushrooms on the market and in stores - oyster mushrooms and champignons. For their growth, you can use almost any empty room, more or less suitable for temperature and humidity. As the simplest and most affordable options, you can consider a garage or a basement in a house.

If your decision turns out to be the organization of a large mushroom farm operating within the law, you should carefully approach this.

Documents required for legal business

To get started, you need to register as individual entrepreneur by selecting the appropriate field of activity (mushroom cultivation). After registering with the tax service and pension fund.

Get a sanitary conclusion and a quality certificate, a protocol on passing radiological control. Draw up and approve the rules for the transportation and storage of mushrooms and products from them.

Attention! The validity of quality certificates is valid during one growing cycle. After replacing the substrate, it is necessary to return to the laboratory and receive a new document.

Equipment selection

For the efficient operation of your mushroom plantation, materials such as plastic bags, heating devices, air humidifiers, multi-tiered racks, containers for harvesting and storing crops are needed. If large volumes of cultivation are implied, then the use of separate rooms for each growth cycle of mushrooms is desirable.

Employees

It will also require the involvement of hired workers. First of all, it is a technologist, under whose control all stages of production will take place. In addition, you will need the services of a person who will be engaged in advertising and sales of mushrooms. And of course, it will not be possible to do without the help of workers involved in the care of mushrooms, their collection and packaging.

Marketing

One of the main tasks that ensure the prosperity of the business is the presence of stable sales. You should be interested in the state of affairs in the market even before the start of production. An effective remedy For high sales, a competent advertising campaign will serve. It must be remembered that the use of mushrooms increases significantly during Christian fasts.

Detailed review about growing oyster mushrooms for sale

The first is to sort out the mushroom business, using the example of growing oyster mushrooms. Its profitability can exceed one hundred percent. Since the technology used for the growth of these mushrooms is simpler and less expensive compared to the cultivation of champignons.

As already mentioned, any type of premises will do: a greenhouse, an empty barn or garage, a vegetable store, even abandoned mines are used. It should be noted that mushrooms do not tolerate direct sunlight, so windows facing the sunny side must be shaded. High or too low air temperature is also detrimental to their development. Its optimal value will not exceed 15 degrees and not fall below zero. Their normal growth requires the necessary level of humidity, in some stages up to eighty-five percent, and good ventilation.

Important! Mushrooms require a special soil, called a substrate, to grow. At the initial stage, you should decide whether to cook it yourself or purchase bags ready for germination. For oyster mushrooms, a mixture consisting of straw or sunflower husks is ideal. After a special treatment, in which, with the help of hot steam, the substrate is sterile, it is mixed with fungal spores - mycelium.

The proportions used in this case are as follows - one ton of the base and up to fifty kilograms of mycelium (depending on the variety of mushrooms). The next step is packing in plastic bags, about ten kilograms each and making holes in them through which the fruiting bodies will grow. The yield is approximately two kilograms of mushrooms from one bag.

The agonizing expectation of profit

Two weeks after that, they wait for the germination of the blanks. It is necessary to observe the temperature regime within twenty to twenty-five degrees, humidity - sixty-five percent and the absence of direct sunlight. The active growth phase, which occurs after a two-week wait, requires an increase in humidity to eighty-five percent and a decrease in temperature to fifteen degrees. Under these conditions, mushroom embryos appear within ten days, which later grow into mushroom clusters.

Fruiting in oyster mushrooms occurs in waves, one wave lasts for a week, after a ten-day break, the next one comes. It is advisable to collect up to three crops from one bag, after which they need to be changed to new ones. The bags used after fruiting can be successfully sold. They are in active demand among summer residents, as they are suitable for fertilizing the soil.

Growing champignons

For the successful growth of these mushrooms, more serious costs are required compared to growing oyster mushrooms.

This is due, first of all, to the fact that it is not possible to save on self-production of the substrate, this process is quite laborious, and makes sense with impressive production volumes. Time from initial stage fruiting before harvest longer.

But still, to implement such a business idea, you need a relatively small start-up capital. They can be grown in different ways - in bags, on special multi-level racks, directly on the soil surface, in containers or in briquettes. Each method is good in its own way, it is necessary to choose the option that will suit the existing conditions. The most common of them is the cultivation of mushrooms on the racks.

The soil suitable for the growth of champignons is compost from the manure of farm animals and birds, which is mixed with straw and fertilizers, after which mushroom mycelia are sown there. Horse manure is considered the most suitable for these purposes, providing the highest yields. The time required to prepare a high-quality substrate is about a month. For its manufacture will require a separate room.

Process Nuances

In the future, fertile soil is sown with laboratory-grown mushroom seeds. One square meter will require about half a kilogram of grain mycelium. Gradually, the threads of mushrooms will braid the entire soil.

All this can happen in complete darkness, a high-quality ventilation system is mandatory.

For the initial laying of the mycelium requires a temperature in the region of twenty-five degrees and high humidity. Approximately ten days later, the surface is sprinkled a few centimeters with a mixture of peat, earth and limestone. Humidity of the order of ninety percent is required. The period until the fruiting bodies of mushrooms have grown is called incubation, it lasts more than three months.

At its end, the room temperature drops to twelve degrees and the stage of mushroom growth begins. During one harvesting season, you can get up to eight waves of fruiting, although the first three are the most productive. As you can see, the technology does not present any particular difficulties with a competent approach.

Attention! Focus on the quality of the mycelium, requiring the seller to provide relevant documents.

Even with small production volumes and taking into account additional expenses, in the form of the purchase of ready-made soil and hired workers, profitability does not fall below thirty percent. Growing mushrooms is a good idea for a business with minimal investment.

Since the peak of work on breeding and catching pond fish falls on summer-autumn, the load on the accounting department of the fish farm increases during this period. To check whether the cost of production is correctly formed and the costs are reflected in the accounting accounts, our article will help.

Technological process

The organization of accounting for fish farms depends on whether they are full-system or not. So, in a full-system fish farm, the technological cycle of manufacturing products begins with the breeding of fry and ends with the receipt of marketable fish. It looks like this.

In the mother ponds, adult females and males are kept - the mother herd. For the period of spawning, the herd is transplanted into special spawning ponds, where it remains until the appearance of fry. Born fry are caught and placed in nursery ponds. With the onset of winter, part of the juveniles, whose age is not more than a year (they are called underyearlings), are sent to wintering ponds. The other part is left for the repair of the breeding stock.

Before wintering, an inventory is carried out and compiled:
- report on the results of the autumn inventory of the broodstock and repair;
- report on the results of the summer rearing of producers and repair of the herd.

After winter, the young (yearlings) are transplanted into feeding ponds, where they grow during the second summer. In autumn, fish that have grown to marketable are caught and sold or sent for processing.

Non-full-system enterprises have shorter production cycles, since they only either breed fish seed or grow marketable fish from material purchased from the nursery.

Objects of accounting and the procedure for the formation of costs

Accounting for the costs of breeding and raising fish is organized on account 20 “Main production”, sub-account “Livestock”, analytical account “Fish farming”. (The procedure is established by the Chart of Accounts for accounting of financial and economic activities of organizations of the agro-industrial complex, approved by order of the Ministry of Agriculture of Russia dated June 13, 2001 No. 654).

As a rule, non-full-system farms are limited only to this account. Whereas full-system fish farms tend to open to this analytical account analytical accounts of the second order. They may be called:
- maintenance of breeding fish or mother pond;
- rearing of fry (spawning pond);
- rearing of underyearlings (nursery pond);
- cultivation of yearlings (wintering pond);
- growing commercial fish (growing pond).

It is allowed to distribute costs only between fingerlings and marketable fish.

Items of production costs

Regardless of which account the costs are collected on, the debit of these accounts in the context of cost items reflects:
- from the credit of account 10, 16 - the cost of feed, fertilizers, other material;
- from the credit of accounts 70 and 69 - wages with deductions;
- from the credit of accounts 02, 23, 96, etc. - expenses for depreciation and repair of ponds;
- from credit 60, 76 - the amount of performed contract works, services;
- from the credit of other accounts - other expenses that form the cost.

Unfinished production

At the end of the year, all costs are included in the cost of production of the current year. True, full-system fish farms with a cycle duration of more than a year are an exception here. Often, at the end of the year, they have work in progress in the form of underyearlings in winter ponds (clause 65.12 of the Guidelines for accounting for production costs and calculating the cost of production in agricultural organizations, approved by order of the Ministry of Agriculture of Russia dated June 6, 2003 No. 792, hereinafter - Guidelines).

Evaluate work in progress at actual costs or based on the standard cost - depending on the method fixed in the accounting policy. But in order to ensure a correct assessment, it is also necessary to include the costs of keeping underyearlings in wintering ponds in the WIP (paragraph 44.2 of the Guidelines).

Calculation objects and cost formation

For organizations engaged in fish farming, the objects of calculation are: fry; underyearlings; yearlings; repair young; commercial fish.

For each of these objects, the accountant of the fish-breeding enterprise must determine the cost separately. Moreover, a thousand pieces are taken as a unit for calculating the cost of fry. All other categories are calculated per centner of weight (clause 65.12 of the Guidelines).

The cost of fry is determined on the basis of a report on the fishing of spawning ponds when transplanting fry into nursery ponds. In order to calculate it, you need to add up all the costs of keeping fish producers in mother and spawning ponds. The amount received is divided by the number of seeded fry.

In accounting, this is reflected in the entries:
DEBIT 43 subaccount "Fry"
CREDIT 20 sub-account "Breeding fry"
- fry from spawning ponds were credited;

DEBIT 20 sub-account "Cultivation of underyearlings"
CREDIT 43 sub-account "Fry"
- the fry are transplanted into the rearing pond.

Underyearlings

The calculation of the cost of underyearlings is determined at the stage of their capture from nursery reservoirs according to the data of the corresponding report.

It is formed from the cost of fry and the cost of growing them, which are collected on account 20 of the sub-account "Cultivation of underyearlings".

In this case, the average weight of one underyearling is taken equal to 30 grams.

The accounting entries look like this:
DEBIT 43 sub-account "Segoletki"
CREDIT 20 sub-account "Cultivation of underyearlings"
- underyearlings from nursery pond were credited;

DEBIT 20 sub-account "Growing of yearlings"
CREDIT 43 sub-account "Segoletki"
- the transfer of underyearlings to the wintering pond is reflected.

Yearlings

Based on the cost of underyearlings in wintering reservoirs, as well as the costs of keeping them there in winter, they calculate the cost of yearlings. It is determined by dividing this indicator by the number of centners of fish transferred from wintering ponds to feeding ponds. This is how they get the cost of a centner of yearlings. At the same time, in the accounting of the fish farm, the accountant makes entries:
DEBIT 43 sub-account "Annuals"
CREDIT 20 sub-account "Growing of yearlings"
- yearlings from the wintering pond were credited;

DEBIT 20 sub-account "Cultivation of marketable fish"
CREDIT 43 sub-account "Annuals"
- the fish was transplanted into the feeding pond.

marketable fish

The final cost of a unit of finished products is formed on the sub-account "Cultivation of marketable fish", which collects all costs associated with growing fish in feeding ponds. It is calculated by summing up the cost of yearlings and the cost of growing them up to the catch for sale or transfer for processing. The cost of a calculation unit of marketable fish is calculated by dividing the indicated amount of expenses by the number of centners of fish caught.

Her posting is reflected as follows:
DEBIT 43 sub-account "Commodity fish"
CREDIT 20 sub-account "Cultivation of marketable fish"
- marketable fish was credited.

If part of the fish is sold to a third party, this is reflected in the general procedure as a sale of products:
DEBIT 90 subaccount "Cost of sales"
CREDIT 43
- written off the cost of goods sold.

Important to remember

The cost of fry is determined on the basis of a report on the fishing of spawning ponds when transplanting fry into nursery ponds. As for the cost of underyearlings, it is calculated at the stage of their fishing in nursery reservoirs. Based on the data on the cost of underyearlings released into wintering reservoirs, as well as the costs of their maintenance during the winter, they calculate the cost of yearlings.

To answer this question, we turn to clause 301.1 of the TCU, V first paragraph which it is said that tax payers, taking into account the restrictions established 301.6, can be agricultural producers, which share agricultural commodity production for the previous tax (reporting) year equal to or greater than 75 percent. In turn, agricultural producers are legal entities who are engaged in the production agricultural products (p.p. 14.1.235 NKU).

Thus, in order to obtain the status of a fixed agricultural tax payer (hereinafter referred to as the FAT), an enterprise must:

Engage in the production of certain types of agricultural products;

Comply with the required level of agricultural share (at least 75%);

Have an object of taxation, i.e., agricultural land that is owned or provided to him for use (including on a lease basis).

Deciphering the concept " agricultural products»contained in p.p. 14.1.234 NKU. It refers to products / goods that fall under the definition groups 1 - 24 UKT VED, if at the same time such goods (products) are grown directly by the manufacturer of these goods (products).

The subcategory “Mushrooms and truffles” that we are interested in belongs to heading 0709 “Other vegetables” of Chapter II “Products of plant origin” (groups 06-14) of the UKT FEA, and therefore falls under the definition of agricultural products. In this regard, an enterprise that is engaged in the production of mushrooms, can switch to the payment of the Federal Tax Service from 01/01/2015. True, this will be possible only if two other conditions are met:

- the company owns or leases agricultural land* ;

The share of its agricultural production in 2014 will exceed or amount to 75%.

* Strictly speaking, not every mushroom producer will meet this criterion. However, the Tax Code does not establish the obligation to grow agricultural products on these agricultural lands (in clause 14.1.234 of the Tax Code, the link is established to own or rented capacities (area), and not to agricultural land), but farmland must be owned or leased, and their minimum size is not established by the Tax Code of Ukraine.

The procedure for the transition to the payment of a flat agricultural tax is prescribed in clause 308.1 of the TCU. There, in particular, it is indicated that enterprises wishing to switch to paying tax, taking into account the specifics of agricultural production, submit on time until February 20** as of January 1 of the current year, the following documents:

- general tax return for the tax for the current year in respect of the entire area land plots from which the tax is levied (agricultural land (arable land, hayfields, pastures, perennial plantations), and / or lands of the water fund of inland water bodies (lakes, ponds and reservoirs), - to the state tax service body at its location (place of stay on tax records);

- reporting tax return for the tax for the current year separately for each land plot- to the controlling body at the location of such a land plot;

- share calculation agricultural commodity production - to regulatory authorities at their location and / or at the location of land plots in the form approved central authority executive power, ensuring the formation of the state agrarian policy, in agreement with the central executive body, ensuring the formation and implementation of the state tax and customs policy;

- statement (reference) on the availability of land plots - to the regulatory authorities at their location and / or at the location of the land plots.

** At the same time, according to clause 306.1 of the TCU, the declaration must be submitted no later than February 20. It is gratifying that the controllers met the taxpayers halfway, recognizing the priority of clause 306.1, and thus spoke in favor of submitting the above documents no later than February 20 inclusive(category 113.02 EBZ).

Already within 10 working days after the submission of all the required documents, the company will be provided with a certificate of granting the status of the payer of the Federal Tax Service. Such a certificate is issued by the regulatory authority at the place of residence of the agricultural producer on tax records ( clause 308.3 of the TCU). You can read more about this in the article “The procedure for acquiring and canceling the status of a FSN payer”, published in the newspaper “Taxes and Accounting”, 2013, No. 11, p. 15.