Who is obliged to provide Form 6 of APC. The procedure for filling out specialized reporting forms

Specialized reporting forms include:

F No. 5-APK "Report on the number and wages of employees of organizations"; Form No. 6-APK "Report on sectoral indicators of the organization's activities";

F No. 8-APK "Report on the costs of the main production"; F No. 9-APK "Information on production, costs, cost of sales of crop products"; F No. 13-APK "Information on production, costs, cost of sales of livestock products"; Form No. 15-APK "Report on the presence of animals"; Form No. 16-APK "Balance of production"; F No. 17-APK "Report on agricultural equipment and energy."

This reporting reveals the specifics of the activity of the agricultural enterprise.

In f. No. 5-APK reflect information about the number of employees of the organization and their wages. The form reflects the average annual number and accrued amount of wages for the year and social payments of workers employed in agricultural production, permanent workers, seasonal and temporary workers, employees, specialists, employees of the payroll of other enterprises, institutions and organizations involved in the / x jobs, workers employed in auxiliary industrial enterprises and crafts” take into account permanent, seasonal and temporary workers, as well as employees of auxiliary industrial production, workers engaged in other activities. In separate lines indicate the number of man-days and man-hours worked per year by all employees of the enterprise.

When filling in the column "Average annual number, people." it is necessary to be guided by the instructions on the statistics of the number and wages of workers and employees in enterprises, institutions and organizations. On the line "By organization, total" in this column they show the average annual number of all employees of the enterprise, including those employed in construction by the household method.

The indicator of the line "Workers employed in agricultural production - total" reflects the number of employees employed in agricultural production.

The line "Working permanent" takes into account the number of permanent workers, which include workers hired for a permanent job, that is, without specifying for how long they were hired, or under a fixed-term contract concluded for more than six months. A breakdown of this indicator is given for the main categories of workers, including: tractor drivers, tractor drivers, combine operators employed in all types of work; cattlemen, shepherds, calves engaged in servicing cattle; herders and other workers employed in horse breeding; poultry houses engaged in poultry service; shepherds and other workers engaged in servicing sheep and goats.

The line "Seasonal and temporary workers" reflects the number of seasonal and temporary workers. Seasonal workers include workers who arrived for the period of seasonal work (for a period of not more than 6 months), temporary workers employed for a period of up to 2 months, and when replacing temporarily absent workers - up to 4 months. This line also shows pensioners, housewives, students of higher and secondary educational institutions, students of general education schools who work during the holidays or on certain days if they have concluded an employment contract with the enterprise. If students and schoolchildren are involved in agricultural work under a work contract or other civil law agreement (for example, for the performance of a scope of work) concluded with an educational institution, then they should be shown on the line “Employees on the payroll of other enterprises, institutions and organizations involved in agricultural work.

The line “Seasonal and temporary workers” also takes into account persons recruited to work on the farm under special agreements with state institutions (for example, military personnel). Their average annual number is determined by dividing the number of man-days worked by them by the number of working days of the month. This line also reflects the number of tractor drivers, combine drivers, drivers, mechanics, repair and other workers who arrived at the organization from other regions for harvesting.

The line "Employees" shows the number of employees related to employees, of which the number of managers and specialists is distinguished.

The leaders include: the head of agricultural organizations, the chief accountant, the chief dispatcher, the chief engineer, the chief mechanic, the chief agronomist, the chief livestock specialist, the chief economist and other chief specialists, as well as deputies for the above positions.

The “Specialists” indicator reflects the number of specialists engaged in engineering, technical, economic and other work (agronomists, livestock specialists, accountants, dispatchers, engineers, mechanics, economists, legal advisers, auditors, raters, etc.)

On the line "Employees on the payroll of other enterprises, institutions and organizations involved in agricultural work" in the column "Accounted for the year of wages" agricultural organizations indicate the remuneration accrued to workers and employees who are on the payroll of other enterprises, institutions and organizations involved for agricultural work on weekends and vacation days or sent by enterprises for harvesting. The number of man-days worked by these workers is shown in the line "Worked out in agricultural work by involved workers, thousand man-days."

Workers employed in agricultural production and
those involved for one day or more to work in auxiliary industrial production, construction and for other work not directly related to agricultural activities should be excluded from the list number of workers employed in agriculture and included in the list and average annual number of the relevant industries.

The line “Employees employed in auxiliary industrial enterprises and crafts” includes permanent, seasonal and temporary workers, as well as employees of ancillary industrial production: processing agricultural products, producing building materials and joinery, etc.

On the line "Employees engaged in other activities" indicate workers who are not included in the previous lines: for the collection and primary processing of wild fruits, berries, medicinal herbs, etc.

In the column "Accrued for the year of wages" show the wage fund. The wage fund includes the amounts of remuneration in cash and in kind for the time worked and not worked, accrued by the enterprise, incentive bonuses and allowances, compensation payments related to the mode of work and working conditions, bonuses and lump-sum incentive payments, as well as payments for food, housing, fuel, which are of a regular nature. At the same time, the sums of money accrued for payment (excluding taxes and other deductions in accordance with the law) are shown, regardless of the sources of their payment in accordance with payment documents, according to which wages, bonuses, etc. were settled with employees. irrespective of the date of their actual payment.

In the column "Payments of a social nature" show payments of a social nature. Social payments include compensations and social benefits provided to employees, in particular, for treatment, rest, travel, employment (excluding social benefits from state and non-state funds).

In the case of in-kind wages and the provision of labor and social benefits, the report includes amounts based on the calculation at market prices prevailing in the region at the time of accrual. If goods or products were provided at reduced prices, then the difference between their full value and the amount paid by employees is included.

In separate lines indicate the number of man-days and man-hours worked per year by all employees of the enterprise.

On the line "Consists of the list of employees at the end of the year - total, people." show the number of employees on the payroll as of December 31 of the reporting year. From the total amount of accrued wages for the year, they distinguish in separate lines: payment according to salaries, tariff rates; piece rates; premiums from all sources; vacation pay; payment of the cost of food for employees, which lists the cost of food and products provided to employees free of charge, as well as payment for the cost of food provided at reduced prices or free of charge.

The lines “Distribution of labor costs by branches of production and types of activity” reflect the man-hours worked by workers employed in agricultural production and auxiliary industrial enterprises and crafts and man-hours worked in agricultural work by workers and employees who are on the payroll of other enterprises , institutions and organizations.

This form is filled out on the basis of the data of the summary sheet of accrued wages for its composition and categories of employees No. 58 - APC and the summary sheet for settlements with personnel No. 59 - APC

F. No. 6-APK "Report on sectoral performance indicators of organizations of the agro-industrial complex" consists of 8 sections: In section I “Included in the summary report”, column 3 indicates the number of organizations included in the report (usually the number 1) according to their actual organizational and legal form in accordance with the constituent documents. The column "Amount of the authorized capital, total" shows the amount of the authorized capital of the organization in accordance with the approved constituent documents.

Section II is a transcript of individual
indicators of form No. 1 "Balance sheet" required
to analyze the financial condition of organizations of the agro-industrial complex.

In particular, balances at the beginning and end of the year on credits and loans not repaid on time are reflected here. For reference, the credit turnover of accounts 66 “Settlements on short-term loans and loans” and 67 “Settlements on long-term loans and loans” (loans and loans received) are distinguished for the reporting period and the same period of the previous year. Reference data are provided for the same period: “Loans and loans secured by property” and “Service of long-term and short-term loans and loans”.

This table reflects receivables and payables (balances of accounts 60, 73, 75, 76, 68, 69, 70, 71, etc.). Their balances are shown separately: accounts payable for leasing operations and payments; accounts payable not repaid on time; overdue receivables and payables; accounts receivable for agricultural products.

From the total amount of accounts payable, the amounts of accounts payable are allocated by types of materials (works, services) received. Accounts payable not repaid on time are reflected in its specific components, including: suppliers and contractors (accounts 60, 76), to the organization's personnel (account 70), to state extra-budgetary funds (account 69), for taxes and fees (account 68 ), other creditors (accounts 71, 75, etc.).

The second section reflects the balances of fixed assets received on lease and leasing. In the lines, fixed assets are shown by their types: buildings and structures, machinery and equipment, vehicles, etc.

In section III "Deciphering the indicators of form No. 2
"Report on financial results" reflects the proceeds from the sale of agricultural products of own production and products of its processing (Dt 62 Kt 90). Costs for the production of agricultural products of own production and products of its processing are shown in a separate line (Dt 90 Kt 43). It reflects the proceeds from the sale of industrial products produced in your organization, as well as the costs of producing these products. The line "Proceeds from the sale of goods" reflects the turnover of goods sold, and their purchase cost is shown in the line "Cost of goods sold". Separate lines show: services rendered and work performed for the parties - revenue and costs.

In section III, from the line “Other income” of form No. 2, the amounts of subsidies from budgets of all levels are allocated, including subsidies from budgets for emergency situations.

The line "Extraordinary income" reflects the amount of insurance compensation and coverage from other sources of losses from natural disasters, fires, accidents, other emergency events to be received by the organization (Dt 76, 51 Kt 91/1), the cost of material assets remaining from the write-off of unusable to the restoration and further use of assets (Dt 10, 07 Kt 91/1).

The line “Extraordinary expenses” reflects the cost of lost material and production assets, losses from writing off those that have become unusable as a result of accidents, natural disasters, other emergency events and fixed assets that are not subject to further use, etc. (Dt 91/2 Kt 10, 01 , 43, 41, 07).

The section provides a breakdown of the financial result reflected in the form No. 2 in the line "Profit (loss) before tax", received by the organization during the reporting period in comparison with data for the same period of the previous year. The number of profitable or unprofitable organizations is given, in the context of organizational and legal forms.

Section III provides a breakdown of the indicators of Form No. 4 “Cash Flow Statement”. It includes information on cash flows in the reporting period and for the same period of the previous year. The amounts of receipts and payments in cash, including those for current activities, are reflected. The amounts received and paid by promissory notes, income (discount) on them are deciphered.

Section IV of form No. 6 - APC provides a “Certificate on taxes and fees” disclosing information on the presence of debts on taxes and fees, their accrual and payment to the relevant budgets in accordance with tax returns and acts of tax audits. As a rule, the specified data must be confirmed by acts of reconciliation of tax calculations with the tax inspectorate.

At the same time, for the qualitative completion of the “Information on the calculation of taxes and fees”, it is important to correctly determine the accrual and payment for the reporting year. The payment of taxes (expenses) must be recorded in accordance with the payment documents (statements from the settlement account) or decisions of the tax inspectorates on offsetting the overpayment of one tax against the payment of another tax strictly for the period from January 1 to December 31 of the reporting year. The following rule applies to the tax rate. The accrual of taxes for the reporting year is reflected in accordance with tax declarations regarding the period of calculation of the tax base. That is, income tax and other taxes are reflected in the column “Accrued for the reporting period”, although in fact the tax return for the reporting year is submitted in the period following the reporting year, because taxes were calculated against the tax base for the reporting year. An exception to this rule are tax recalculations for previous reporting periods. It is no longer possible to reflect these taxes in the relevant reporting periods, therefore, taxes for previous tax periods in accordance with additionally submitted tax returns are reflected in the reporting year in the “Accrued” column if additional declarations were submitted in the period from January 1 to December 31 of the reporting year.

In the certificate, the lines indicate the amount of taxes accrued for the reporting year for payment in accordance with tax returns, fees and payments - based on calculations and established standards. In a separate column, the amount of accrued tax sanctions (fines, penalties) is allocated.

If in previous years an overpayment of taxes was made (as a result of incorrect calculation of tax or for other reasons) and in the reporting year a decision was made to return the overpaid funds from the budget or to offset the overpaid funds for one tax against the payment of other taxes, then in " Certificate of taxes and fees "refund of these funds is reflected as a decrease in the amount of charges.

Section V contains the “Information on the implementation of the Federal Law of July 9, 2002 No. 83-FZ “On the Financial Recovery of Agricultural Producers”.

Section VI contains the “Information on the financial results of the payers of the single agricultural tax” filled in only by enterprises paying the single agricultural tax.

Section VII contains "Information on the means of financing long-term investments and financial investments". The table reflects the movement of own and attracted sources of financing, long-term investments and financial investments for the reporting year and the same period of the previous year. The total amount of the organization's own funds is indicated, which is the sum of the following lines: profit remaining at the disposal of the organization; through depreciation; other sources. The total amount of attracted funds of the organization is indicated, which consists of the amount: bank loans; borrowed funds from other organizations; equity participation in construction; funds from the budget; at the expense of investors; other attracted sources.

The movement of the expenses of the organization for the construction of facilities, the acquisition of fixed assets and intangible assets, profitable investments in tangible assets and other costs recorded on account 08 “Investments in non-current assets” is reflected.

Section VIII contains the “Certificate on Settlements of Federal State Unitary Enterprises with the Owner”, filled in by Federal State Unitary Enterprises subordinate to the Ministry of Agriculture of Russia.

In form No. 8 - APK "Report on the costs of the main production" reflect the costs of production in the main industries (crop growing, animal husbandry, auxiliary production, etc.) in the context of cost elements: material costs (including components), labor costs, social security contributions, depreciation, other costs. The costs are subdivided: total for the production of products, including crop and livestock products, they are shown for the corresponding periods of the current and previous years.

In form 8 - AIC reflect the costs (from January 1 to December 31) of the main, auxiliary and ancillary industrial production, including services of third-party organizations related to the production and sale of products. Here they reflect the costs associated with the provision of services for third-party organizations, their own capital construction, housing and communal services, a canteen, etc.

To fill out this form, use the data of accounts 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses".

Under the cost element understand the costs, homogeneous in their economic content.

The element "Material costs" reflects the cost of agricultural and industrial products included in the cost of production, services of third-party organizations used for the production of farm products. At the same time, material costs in crop and livestock production are defined in a simplified way as the difference between costs and other elements, except for material costs.

For this element, the main components of material costs are reflected in the report: seeds and planting material, feed for agricultural and industrial production, mineral fertilizers used in the reporting year, petroleum products, electricity, fuel, spare parts, repair and building materials for repairs, payment for works and services, performed by third parties, etc.

Seeds and planting material, feed for agricultural and industrial production and other agricultural products are shown at actual purchase prices, and those produced on the farm at the actual (production) cost. At the same time, seeds, feed and other agricultural products produced last year are valued at the cost of the previous year, and those produced this year - at the cost of the reporting year.

In the costs of both purchased and produced on the farm seeds, feed and other agricultural products, no other expenses of the current year (transportation to the farm and within the farm, refinement, preparation for feeding, etc.) are not included. They are attributed to production according to the relevant cost elements (wages, fuel, payment for services performed by third parties, etc.).

The line "Mineral fertilizers" shows the cost of mineral fertilizers actually used in the reporting year and for the same period of the previous year. The costs of transporting mineral fertilizers to the farm, preparing them for application to the soil, transporting them to the fields, etc. are not included in this item. They are listed under their respective cost elements.

The line “Petroleum products” takes into account the cost of fuels and lubricants used for the operation of tractors, combines and other agricultural machines that were directly involved in the production of crop and livestock products and their transportation, broken down into diesel fuel and gasoline. The cost of transporting combustibles and lubricants by own and hired vehicles is not indicated under this article. The cost of fuel and lubricants for the fleet that participated in the export of products to the state, the costs of which are reimbursed to the economy, are not reflected in this article, since these works are services to third-party organizations.

Costs for electricity, both received from outside and generated by own power plants, are included under the “Electricity” code.

The element “Labor costs” reflects the remuneration of all personnel of the main activity of the economy, including involved persons, except for the remuneration of employees of housing and communal services and cultural and community institutions, trade and public catering, children's institutions and educational institutions, capital construction and others activities. This element also takes into account the remuneration of unpaid staff, attributed to the main activity, and wages for loading and unloading work, written off during the year to the accounts of accounting for material assets. The amount of wages attributable to crop production and animal husbandry is determined by calculation. The data for the calculation is taken from analytical accounting for accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”.

Deductions for social needs are reflected separately from the cost of payment in the line "Deductions for social needs".

The “Depreciation” element reflects the amounts of depreciation accrued and attributed to production, except for deductions for fixed assets of housing and communal services, the social sphere, children's institutions, trade, public catering, capital construction in an economic way, etc.

The “Other costs” element takes into account taxes attributable to costs (land tax, etc.), fees, payments for maximum permissible emissions of pollutants, remuneration for inventions and rationalization proposals, travel expenses, lifting costs, payments to third-party organizations for fire and watch guards, for training and retraining of personnel, payment for communication services, computer centers, banks, depreciation on intangible assets, lease payments on leased land shares, insurance payments for crop insurance, leasing payments, as well as other intangible costs included in the cost of production.

Form No. 8 - AIC is filled out on the basis of data from consolidated personal accounts (production reports) No. 83 - AIC of industries and industries, or based on the data of sheet No. 84 - AIC of analytical accounting for production costs.

In f. No. 9-APK "Report on production, costs, cost and sales of crop products" This form reflects data on the production of all types of crop products, the cost of funds and labor for their cultivation, as well as transactions for the sale of crop products. Fill out the form on the basis of analytical accounting data for sub-account 20/1 "Crop production" and account 90 "Sales". Section 1 "Produced crop products" includes data on the production of all types of crop products and the costs of their cultivation. For each crop, the area under crops is reflected.

In the column "Area, ha, sown" indicate: for winter crops and perennial sown grasses, the area of ​​crops that survived by the end of the mass sowing of spring crops. The dead winter crops should include winter crops that completely died in the autumn-winter period before the start of mass sowing of spring crops (regardless of whether they were oversown with spring crops or not); For spring crops, the initial sowing area, i.e. the entire area sown in spring, not excluding summer death.

In the column "Area, ha, harvested" reflect the actually harvested area.

If the area under crops of a particular crop was not used for its original purpose, then this area is reflected according to actual use. However, the sowing of grain crops (winter and spring), which died in the summer and was not resown (including those used for grazing, hay, green fodder and silage), is not excluded from the number of grain crops and, therefore, is not transferred to the number of fodder crops. cultures.

In the column "Total, c" by type of product, indicate the mass of grain, soybeans and sunflower seeds after processing (minus unused waste and shrinkage during processing on the farm), including useful grain waste in kind, in terms of full-fledged grain.

In the column "Costs - total" all costs attributed to crops (groups of crops) are given, with the exception of costs for completely dead crops. To fill in this column, analytical accounting data for each crop are used (operations on the debit of subaccount 20/1 "Crop production").

In the column "Wages with contributions for social needs" indicate for the relevant crops and groups of crops: direct wages of workers, attracted and hired persons directly involved in the production of crop products and deductions for social needs. In accounting, this operation is reflected - Dt 20/1 Kt 70, 69.

The column "Seeds and planting material" includes the cost of seeds and planting material of own production at the actual cost, and purchases in the assessment of the acquisition used for sowing (planting). The costs of preparing seeds for sowing (treatment, loading, etc.), transporting them to the place of sowing are not reflected in this column (Dt 20/1 Kt 10).

The columns "Mineral fertilizers" include the costs of mineral fertilizers applied to the soil for crops, including microfertilizers, bacterial and organic (manure, peat, compost). The costs of preparing fertilizers, loading them into vehicles, transporting them to the field, loading them into spreaders and applying them to the soil are not included in this column (Dt 20/1 Ct 10, 20/2).

The column "Electricity" reflects the amount of electricity consumed, received from outside (Dt 20/1 Kt 60) and generated by its own power plants (Dt 20/1 Kt 23), and its use in crop production.

The cost of fuels and lubricants used for the operation of tractors, combines and other agricultural machines, when performing agricultural and other work, including moving tractors and self-propelled machines from one site to another, is reflected in the column "Oil products" (Dt 20/1 Kt 10 / 3).

The column "Chemical plant protection products" reflects the number of chemicals used to control weeds, pests and diseases of cultivated plants (Dt 20/1 Kt 10).

The column "Costs for the maintenance of fixed assets" includes the costs associated with the maintenance of fixed assets used directly in crop production. The cost of maintaining fixed assets includes: labor costs, with deductions for social, the needs of employees servicing fixed assets (except for tractor drivers employed in the technological process of crop production) (Dt 20/1 Kt 69.70), depreciation (depreciation) of fixed assets (Dt 20/1 Kt 02), costs for all types of repairs of fixed assets used in crop production (Dt 20/1 Kt 23/1.2, 60, 96).

In separate columns of the form, the collection of products is given in total and from one hectare. At the same time, the harvest from 1 ha of grain crops, sunflower is determined by dividing the gross harvest in weight after processing by the sown area, and for hay, the harvest from 1 ha is calculated by dividing the gross harvest by the actually harvested area.

In this form, reflect the cost of the products received. To do this, the amount of costs for each crop is attributed to the resulting products. If one type of product is received from a culture, then all costs under the culture are attributed to it. If they receive the main and by-products (grain and straw), then part of the costs, in accordance with the current procedure for their distribution, is attributed to by-products, and the rest - to the main one. If several types of basic products are received, then the distribution of costs between them is made according to specially established coefficients (for the production of seeded herbs), or in proportion to the cost of each type of product in selling prices. The cost of the main products of grain crops should be determined by the number of products produced in weight after completion, i.e. minus shrinkage, and the weight of unused waste. At the same time, the used grain waste is converted into full-fledged grain, based on laboratory analysis data to determine the percentage of grain content in this waste. To do this, it is recommended to make a special calculation “Certificate for closing an account 20/1 “Crop production”.

The cost of crop production does not include the costs of harvested, but not threshed or unharvested crops, which at the end of the year are shown in the balance sheet as part of the costs of work in progress for crop production.

If at the end of the year there were non-threshed crops for crop production, then the actual costs are distributed in the following order:

· from the total amount of actual costs for harvested threshed and harvested, but not threshed crops, the costs of threshing and removing products from the field are excluded. The remaining amount of costs after this is distributed in proportion to the number of hectares between the harvested threshed and harvested non-threshed crops;

· to determine the actual cost of harvested non-threshed crops, the costs of threshing and transportation are added to the costs related to harvested crops. In the same order, in similar cases, the costs are determined for other crops;

· next year, the costs of threshing, cleaning and transportation are added to the cost of non-threshed crops.

In the column "Direct labor costs for the total production, thousand man-hours" the direct labor costs for the main crop products are given.

When determining labor costs for crop products, the calculation includes the man-hours of workers included in the cost of production as part of the costs of the reporting year and previous years.

The harvest of corn for grain is taken into account in the mass of cobs (actual weight) according to the code "Grain - cobs in physical mass" and in terms of cobs for dry grain - the code "Grain in terms of dry". The recalculation of full-ripe corn cobs for dry grain is carried out according to the actual yield of grain from the cobs, determined by grain receiving points by threshing average daily samples, taking into account the basic moisture content of grain on the cob (the basic moisture content of grain on the cob of corn is assumed to be 22%).

The transfer of full-ripe corn cobs left on the farm to grain is carried out according to the average percentage of basic moisture grain yield from corn cobs supplied to federal and regional funds.

Under the article “Potatoes”, the entire collection of potatoes in physical mass is taken into account, including those issued in kind to farm workers and other persons for harvesting it, as well as potatoes obtained as a result of plowing the field after the main harvest.

The cost of open ground vegetables, potatoes, grapes is calculated on average for all products, without subdivision into standard and non-standard.

The used area of ​​"Protected ground vegetables" is reflected in square meters. The yield of greenhouse vegetables is determined in kg per square meter, i.e. by dividing the data on the collection (output) of products, in total, by the area harvested.

In the line "Perennial grasses" the entire area of ​​perennial grasses sown for hay, seeds, green fodder and grazing is given, regardless of the area from which the crop was harvested in the reporting year. The yield of seeded grass seeds is indicated in weight after refinement. Similarly, for annual sown grasses, the entire sown area of ​​grasses for hay, seeds, green fodder and grazing is reflected.

The costs of sown annual and perennial grasses used to obtain several types of products from one area of ​​​​sowing, in planning and accounting, are distributed to objects for calculating the cost according to the following coefficients.

Annual grasses: hay 1 q = 1.0, seeds 1 q = 9.0, straw 1 q = 0.1, green mass 1 q = 0.25.

Perennial grasses: hay 1 q = 1.0, seeds 1 q = 75.0, straw 1 q = 0.1, green mass 1 q = 0.3.

When using improved hayfields, improved and cultivated pastures and other natural lands to obtain several types of products, the costs for the production of each crop are added up based on the total costs distributed among the crops in proportion to the collection of products from 1 ha, calculated in fodder units.

Under the articles "Ensiling", "Silos" indicate data on costs, the amount of received silage of all types and its cost. The calculation of the actual cost of silage should be made by the weight of the finished silo, that is, minus waste. Similarly determine the cost of harvested haylage.

The code "Total for crop production" indicates the costs related only to the products of the reporting year, taking into account the costs of previous years.

To this form, several references are drawn up for the main branches of crop production.

The certificate of hay production provides data on the area actually harvested for hay for perennial grasses and annual grasses, indicating the total number of their crops.

In the certificate of costs for the next year's harvest, data on work in progress is indicated: the number of hectares and the amount of costs for winter grain and spring crops (pairs and plowing).

The report on horticulture, vineyards and other perennial plantations provides data for each crop on areas, gross harvest and costs: total per crop and unit cost of production.

The certificate of land use indicates the total land area broken down by land: total agricultural land, including arable land, hayfields, pastures; forest areas, ponds and reservoirs, personal plots, availability of irrigated lands, availability of drained lands.

In the second section "Sales of crop products" of this form, the sale of crop products of own production, including products of its processing, is reflected. Data on the sale of processed crop products produced from purchased agricultural raw materials are not reflected in this form. To fill in this section, data on account 90 "Sales" are used.

We are at the ESHN, was it necessary to submit annual forms 6-APK, 9-APK to the tax office along with the Balance and form 2 ??? Tell me, where should the forms for agricultural enterprises (9-APK, 6-APK, etc.) .) I just took them to the local administration, but they didn’t put any mark on my copies ... and how can I now prove that they were provided with reports ??

Answer

forms 6-APK and 9-APK are forms of statistical accounting and, accordingly, are submitted to the territorial body of statistics. The need to submit these forms is determined by the territorial body of statistics (for example, published on the website). When receiving reports on paper, an employee of Rosstat, at the request of the organization, is obliged to put a mark on acceptance on its copy (clause 12 of the Regulations approved by Decree of the Government of the Russian Federation of August 18, 2008 No. 620). If an official refuses to mark acceptance, you have the right to send these forms by mail with a list of valuable attachments. In the absence of a mark of acceptance or an inventory of a valuable investment (in the case of sending reports by mail), it is rather difficult to prove in court the fact that reports have been submitted.

The considered forms of statistical accounting are not submitted to the tax office, since they do not relate to either accounting (see) or tax reporting ( cm. ).

The rationale for this position is given below in the recommendations of the Glavbukh System vip - version

statistical reporting

Methods for submitting statistical reports

Statistical reporting can be submitted:

• on paper (in person, through an authorized representative or by mail with a description of the attachment);*
• through telecommunication channels.

Submission of reports on paper

When accepting reports on paper, an employee of Rosstat, at the request of an organization (entrepreneur), is obliged to put a mark on acceptance on its copy (Regulations, approved). *

Submission of statistical reports in electronic form

The procedure for the transfer of statistical reporting in electronic form (collection technology, software, communication channels, means of protection, terms of use and formats for providing data in electronic form) is determined by the territorial divisions of Rosstat (Regulations, approved).

In practice, the territorial divisions of Rosstat use the following methods of receiving / transmitting statistical reports in electronic form:

• through specialized telecom operators. In this case, the organization (entrepreneur) needs to conclude an agreement with the operator for the provision of relevant services. The ability to transmit reports in electronic form with the help of special operators is provided, in particular, by a number of other territorial statistical bodies;
• through a web collection system organized on the website of the territorial division of Rosstat. This service allows you to fill out the statistical reporting form electronically and send it to the recipient directly on the website of the territorial division of Rosstat. To use this method, organizations (entrepreneurs) must have key certificates issued by certification authorities. To gain access to the web collection system, it is necessary to submit an application to the territorial division of Rosstat, on the basis of which the respondent is assigned a login and password. Detailed instructions for using the service, as well as sample applications, are published on the websites of the territorial divisions of Rosstat. The ability to generate and send statistical reports directly on their websites is provided by other territorial statistical bodies.

You can find the website of the territorial body of Rosstat (TOGS) and get acquainted with its services using the interactive map on the portal.

On their own initiative, all organizations and entrepreneurs can submit statistical reports in electronic form. However, the mandatory use of such a method of transmitting statistical reports is not legally fixed.

If the respondent submitted statistical reports in electronic form using electronic signatures, it is not necessary to submit paper copies of the reporting forms. Forms signed with electronic signatures and transmitted electronically have the same legal force as paper versions ().

When transferring statistical reports in electronic form, the territorial division of Rosstat, at the request of the organization (entrepreneur), is obliged to provide a receipt for the acceptance of reports (Regulations, approved).

Date of presentation of statistical reporting

The reporting date is:

• when presented on paper - the date of sending the postal item or the date of transfer directly to the territorial division of Rosstat;
• when submitted electronically, the date of sending via the Internet.

This procedure is provided for by the Regulations, approved.

The deadline for submitting statistical reports may fall on a non-working day. In this case, hand it over on the first working day following it ().

For untimely submission of statistical reports to an organization (entrepreneur).

Elena Popova,

Organizations and entrepreneurs submit statistical reports in the forms approved by Rosstat (). The composition and structure of statistical reporting periodically change and differ depending on the type of activity of the respondents, their organizational and legal form, belonging to small businesses, etc.

Respondents

For the purposes of statistical observation, the following categories of respondents are distinguished:

• commercial organizations (large and medium);
• small businesses;
• microenterprises;
• entrepreneurs;
• non-profit organizations, including budgetary institutions.
• For the criteria for classifying organizations and individual entrepreneurs as small and medium-sized businesses, see.

Respondents are required to complete and submit to the territorial divisions of Rosstat:

• general statistical reporting forms intended for statistical monitoring of organizations (entrepreneurs) of all types of activities;
• special (for example, sectoral) statistical reporting forms intended for statistical monitoring of organizations (entrepreneurs) that are engaged only in certain types of activities.

The list of the most common forms of statistical reporting currently in force is presented in the tables:

Information about who must submit one or another form of statistical reporting (categories of respondents and types of activity) is contained directly in the forms and in the instructions for filling them out.

Composition of reporting

Situation: how to determine the list of statistical reporting forms that an organization (entrepreneur) is required to submit

Elena Popova,

State Advisor of the Tax Service of the Russian Federation of the 1st rank

3. Rosstat Order No. 153 dated July 28, 2009 “On Approval of Statistical Tools for Organizing Federal Statistical Observation of Enterprises’ Activities (as amended as of April 1, 2014)”

"2. Establish the provision of data according to the forms of federal statistical observation indicated in the addresses and terms specified in these forms.

3. Save without change the current forms of federal statistical observation: - *, *, N 1-IP, N 1-TEK (oil), N BM, N 11-TER, annex to the form N 11-TER, approved; - N 1 -fish (resources) approved .

Instructions for Completing the Federal Statistical Observation Form

1. Form of federal statistical observation N 6-TP (hydro) "Information on the operation of a hydroelectric power plant" is provided by legal entities (except for small businesses) - AO-energos, AO-power plants, WGCs (wholesale generating companies), TGCs (territorial generating companies) , DGCs (distribution grid companies) with power plants (regardless of capacity), as well as other organizations with power plants with a capacity of 500 kW and above.

2. A legal entity fills out this form and submits it to the territorial body of Rosstat at its location. If a legal entity has separate subdivisions, this form is filled out both for each separate subdivision and for a legal entity without these separate subdivisions. The completed form is provided by the legal entity to the territorial bodies of Rosstat at the location of the relevant separate subdivision (for a separate subdivision) and at the location of the legal entity (without separate subdivisions). In the case when a legal entity (its separate subdivision) does not carry out activities at its location, the form is provided at the place of actual implementation of its activities. The head of the legal entity appoints officials authorized to provide statistical information on behalf of the legal entity. The address part indicates the full name of the reporting organization in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. On the blank of the form containing information on a separate subdivision of a legal entity, the name of the separate subdivision and the legal entity to which it refers is indicated. The line "Postal address" shall indicate the name of the subject of the Russian Federation, the legal address with a postal code; if the actual address does not match the legal one, then the actual postal address is also indicated. For separate subdivisions that do not have a legal address, a postal address with a postal code is indicated.

3. A legal entity affixes the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) in the code part of the form on the basis of the Notice of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.

For territorially isolated subdivisions of a legal entity, an identification number is indicated, which is established by the territorial body of Rosstat at the location of the territorially isolated subdivision.

4. The installed capacity of a hydroelectric power plant is determined by the sum of the rated active power of all hydroelectric generators installed at the hydroelectric power plant.

5. The available capacity of a hydroelectric power plant at the end of the year is defined as the installed capacity of generating units minus the existing limitations on their capacity.

6. The average operating capacity of the hydroelectric power plant for the reporting year is determined by the decrease in the average installed capacity for the year by the amount of the annual average decrease in capacity due to scheduled and unscheduled repairs of equipment, the withdrawal of equipment into conservation and technical re-equipment, as well as due to the restrictions existing at the hydroelectric power plant by power.

7. The average installed capacity of hydroelectric generators for the reporting year is equal to the installed capacity of the hydroelectric power plant at the end of the year, if no new hydroelectric units were installed at this station and the old ones were not dismantled during the year. a subdivision separated from the organization, at the place or from the location of which business activities are carried out at equipped stationary workplaces. The recognition of a separate subdivision as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and from the powers, vested in said unit.

4. Order of the Ministry of Agriculture of Russia dated December 18, 2013 No. 480 “On approval of reporting forms for 2013”

1. Approve reporting forms on the financial and economic condition of agricultural producers for 2013 (hereinafter referred to as reporting forms) in accordance with *.

* Applications containing forms to fill out are not published in the "WG".

2. Determine that the body authorized by the highest executive body of state power of the constituent entity of the Russian Federation to interact with the Ministry of Agriculture of Russia, before April 1, 2014, submits to the Ministry of Agriculture of Russia a summary report on the financial and economic condition of agricultural producers for 2013 in accordance with the approved reporting forms: for commodity producers operating in the following types - agriculture, services in the field of agriculture, food and processing industry; for agricultural consumer cooperatives (except for credit cooperatives) and agricultural consumer credit cooperatives; for peasant (farm) enterprises.

3. Recognize as invalid: (registered by the Ministry of Justice of Russia on May 8, 2013, registration N 28349); (registered by the Ministry of Justice of Russia on August 9, 2013, registration N 29341); (registered by the Ministry of Justice of Russia on November 8, 2013, registration N 30336).

4. To impose control over the implementation of this order on the Department of Finance and Budget Policy.

* This is a part of the material that will help you make the right decision.

Conventionally, this form can be divided into two parts. The first part includes the name of the indicators (column 1), code (column 2) and three columns that are filled in in accordance with the organization's data (column 3 "Average annual headcount, people", colum 4 "Accrued for the year of wages fees”, column 5 “Social payments”). Each column of the first part is divided into lines in accordance with the name of the indicators. The second part is "Reference". It consists of three columns: gr. 1 "Name of the indicator", gr. 2 "Indicator code", gr. 3 "For the reporting year". Column 3 of the second part of the form must be completed in accordance with the indicators of the corresponding lines in column 1.

Consider the order of filling in the three columns of the first part of the form.

Column 3 "Average annual number, people." To fill it out, you must be guided by the order of Rosstat dated October 28, 2013 No. 428 “On approval of the Instructions for filling out federal statistical observation forms No. P-1 “Information on the production of shipment of goods and services”, No. P-2 “Information on investments in non-financial assets”, No. P-3 "Information on the financial condition of the organization", No. P-4 "Information on the number and wages of employees", No. P-5 (m) "Basic information about the activities of the organization", by order of Rosstat dated August 19, 2011 No. 367 " On Approval of Statistical Tools for Organizing Federal Statistical Observation of the Number, Remuneration of Workers and Science”, by Rosstat Order No. 184 dated August 26, 2009 (as amended on August 19, 2011) “On Approval of Statistical Tools for Organizing Federal Statistical Monitoring of the Number, Payment and working conditions of workers.

In order to determine the average annual number of employees, it is necessary to calculate the average number of employees per month.

The average number of employees per month is determined as the sum of the number of employees registered in the organization for each calendar day of the month (including holidays (non-working) and days off) divided by the number of calendar days in the month.

X p1 + p2 + rp

number of calendar days in a month

where СрСЧРм - the average number of employees per month;

p1, p2, pn - workers.

The average number of employees on a weekend or holiday is taken equal to the average number of employees for the previous working day.

The average number of employees for the year is calculated as the sum of the average number of employees for all months of the reporting year divided by 12.

X avgfrm + avgm2 + avgfm12

SrSChRg \u003d 12 "

where СрСЧРг - the average number of employees for the year.

From the calculation of the average number of employees, it is necessary to exclude:

• 
  women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave;
• 
  employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation.

When filling out columns 4 and 5, it is necessary to be guided by the Methodological recommendations for accounting for labor costs and its payment in agricultural organizations, approved by the Ministry of Agriculture on 10.22.2008.

Column 5 "Social payments" reflects social payments. Social payments include compensations and social benefits provided to employees, in particular, for treatment, rest, travel, employment (excluding social benefits from state social extra-budgetary funds).

Non-monetary payments in the form of goods (services) are accounted for at the cost of these goods (services), based on their market prices (tariffs) as of the date of accrual, and in case of state regulation of prices (tariffs) for these goods (services) - based on state regulated retail prices. If goods, food, food, services were provided at prices (tariffs) below market prices, then the wage fund or social payments take into account the additional material benefit received by employees in the form of the difference between the market value of goods, food, food, services and the amount actually paid by employees.

Consider filling in the lines of form No. 5-APK.

Line 010 “On the organization of everything”, where at the intersection of columns 3, 4, 5 they reflect the average annual number of all employees of the enterprise, including those employed in construction in an economic way, their wages and social payments for the year, including line 020.

Line 020 “Employees engaged in agricultural production” reflects the number of employees employed in agricultural production: workers employed in crop production (including planting orchards, growing perennial plantings, radically improving meadows, pastures, etc.); in animal husbandry (including fish farming, fur farming, rabbit breeding, beekeeping, reindeer breeding, etc.); for the repair of buildings and structures for industrial agricultural purposes; transport, mainly serving agricultural production, which are calculated as the sum of lines 030, 040, 050, 060.

Line 030 "Working permanent" takes into account the number of permanent workers. These include workers hired permanently, i.e. without specifying for how long. Including from line 030 line by line:

• 
  031 “tractor drivers, tractor drivers, tractor drivers, combine operators employed in all types of work are taken into account;
• 
  033 "cattle herdsmen" includes livestock breeders, shepherds, calves engaged in servicing cattle;
• 
  034 "Pig breeding workers" Pig breeding workers are taken into account;
• 
  035 "sheep and goat workers" includes shepherds and other workers engaged in servicing sheep and goats;
• 
  036 "poultry workers" workers engaged in servicing birds are taken into account;
• 
  037 "horse breeding workers" horse breeding workers are taken into account;
• 
  038 "reindeer herders" workers are considered reindeer herders.

man-days

Avg = ,= ,

slave. days of the month

where Српч - average number;

The number of tractor drivers, combine drivers, drivers, mechanics, repair and other workers who arrived for harvesting from other regions should be taken into account in line 040 of the farm where they arrived.

Line 050 "Employees" shows the number of employees, of which:

051 "Managers" reflects the number of managers (head of agricultural organizations, chief accountant, chief dispatcher, chief engineer, chief mechanic, chief agronomist, chief livestock specialist, chief economist and other chief specialists). The heads also include deputies for the above positions.

052 "Specialists" reflects the number of specialists involved in engineering, economic and other work (agronomists, livestock specialists, accountants, dispatchers, engineers, mechanics, economists, legal advisers, auditors, raters, etc.).

It must be remembered that line 050 may be more than the sum of codes 051, 052 for other employees related to employees (cashiers, office managers, typists, statisticians, stenographers, timekeepers, accountants, etc.).

Line 060 "Employees on the payroll of other enterprises, institutions and organizations involved in agricultural work" in column 4 of the agricultural enterprise reflects the wages accrued to workers and employees who are on the payroll of other enterprises, institutions and organizations involved in agricultural work on weekends and vacation days or sent by enterprises for harvesting. The number of thousand man-days worked by these workers is shown by code 140.

Employees engaged in agricultural production and involved for one day or more to work in ancillary industrial production, construction and other work not directly related to agricultural activity, should be excluded from the list of employees employed in agriculture for this period and included in the payroll and average headcount of the respective industries.

Line 070 “Employees employed in auxiliary industrial enterprises and crafts” takes into account permanent, seasonal and temporary workers, as well as employees of auxiliary industrial enterprises (industries) for processing agricultural products, manufacturing building materials and joinery, etc.

Line 080 “Employees of housing and communal services and cultural and community institutions” reflects employees of housing and communal services and cultural and community institutions.

Line 090 "Workers in trade and public catering" reflects workers in trade and public catering.

Line 100 "Employees employed in construction by economic means" indicate workers employed in construction by economic means.

Line 110 "Employees of children's institutions, educational institutions and courses at the farm" reflects employees of children's institutions, educational institutions and courses at the farm.

Line 120 "Employees engaged in other activities" reflects employees engaged in other activities not included in the number of codes 020, 070 - 110.

A certificate is provided for form No. 5-APK (“Reference” - the second part of the form), which indicates:

• 
  the number of man-days and man-hours worked by the employees of the enterprise;
• 
  the amount of accrued wages for the year: at tariff rates, piece rates (without vacation pay, surcharges and allowances);
• 
  premiums from all sources;
• 
  vacation pay;
• 
  payment of the cost of food provided free of charge to employees;
• 
  district coefficients and percentage bonuses (for length of service, length of service);
• 
  paid material assistance to employees;
• 
  distribution of labor costs by branches of production.

Lines 130 “Worked out by workers employed in all sectors of the economy - total: (thousand man-days)”, 131 “(thousand man-hours)” indicate the number of thousand man-days and thousand man-hours worked for the year by all employees, the average annual number of which is indicated on line 010 "By organization - total" in column 3 of form 5-APK.

On line 140 “Worked out in agricultural work by attracted workers, thousand man-days” show thousands of man-days worked out by attracted workers in agricultural work, the remuneration of which is reflected in line 060 “Employees of the payroll of other enterprises, institutions and organizations involved for agricultural work. These thousand man-days are not included in the indicators of line 130 "Worked out by workers employed in all sectors of the economy - total: (thousand man-days)".

On line 150 “Consists of the list of employees at the end of the year - total, people.” show the number of employees on the payroll as of December 31, 2015.

Line 151 “of which the number of women” shows the number of women from the payroll as of December 31, 2015.

On line 160 “From the total amount of accrued wages for the year: payment at tariff rates, salaries, piece rates (without vacation pay, surcharges and allowances)” reflect payment at tariff rates, salaries, piece rates (without vacation pay, surcharges and allowances).

On line 161 "out of it in kind" reflect from the payments reflected in line 160, payments in kind.

In line 170, "bonuses from all sources, including remuneration based on the results of work for the year" reflect bonuses from all sources, including remuneration based on the results of work for the year.

Line 180 "Payment for vacations" shows the payment for regular and additional vacations.

On line 190 "payment of the cost of food for employees" show the cost of food and products provided to employees free of charge (in accordance with the law), as well as payment (full or partial) of the cost of food (including in canteens, buffets, in the form of coupons), providing it by preferential prices or free of charge (in excess of the legislation).

On line 191, “district coefficients and percentage allowances (for length of service, length of service)” show payments by district coefficients and percentage allowances (for length of service, length of service).

According to line 192 “Number of employees receiving wages below the minimum wage”, to date, the monthly salary of an employee who has fully worked out the norm of working hours for this period and fulfilled labor standards (labor duties) cannot be lower than the minimum wage (part 3 article 133 of the Labor Code of the Russian Federation). In addition, employers should pay attention to the fact that Law No. 54-FZ introduced Art. 1331 on the establishment of the minimum wage in the subject of the Russian Federation. Thus, a regional agreement on minimum wages may establish the amount of minimum wages in a constituent entity of the Russian Federation. It can be established for employees working in the territory of the corresponding subject of the Russian Federation, with the exception of employees of organizations financed from the federal budget.

Line 200 “Material assistance” shows payments in the form of material assistance.

Lines 210-300 reflect thousand man-hours worked by employees by industry and type of activity, namely: crop production (including the costs of the reporting year and future years), animal husbandry (including poultry farming, fish farming and fur farming), general production costs for crop production, general production costs for animal husbandry, industrial production, repair shops, electricity and water supply, services provided by employees of the main activity, capital construction (excluding services for laying and growing perennial plantations), services provided for laying and growing perennial plantations, costs associated with the implementation products and provision of services to the side and others, trucks, transport work of tractors, manpower, general business expenses.

Line 310“Total for the main production” reflects the sum of thousand man-hours worked by the employees of the main production, which is equal to line(210+220+230+240+250+260+270+280+290+300).

1. 
   Form 6-APK (annual)

To reflect the results of the activities of agricultural organizations for the year, a certain system of indicators is used, which is reflected in the form 6-APK (annual) “Report on sectoral performance indicators of organizations of the agro-industrial complex” (Appendix 9). This form consists of six sections: 1 section “Included in the consolidated report”, 2 section “Deciphering the indicators of form No. 1 “Balance sheet””, 3 section “Deciphering the indicators of form No. 2 “Report on financial results”, 4 section “Reference on taxes, fees and insurance premiums”, section 5 “Reference on the implementation of the Federal Law of July 9, 2002 No. 83-FZ “On the financial rehabilitation of agricultural producers”, section 6 “Reference on the financial results of payers of the unified agricultural tax”, 7 section “Movement of funds for financing investments (in intangible assets and fixed assets) and financial investments”, 8 section “Information on settlements of federal state unitary enterprises with the owner”.

Let us consider in more detail filling in the lines and the graph of the 6-APK form in the above sections.

Section I "Included in the summary report":

• 
  column 3 "Number of organizations" reflects information on the number of organizations included in the report according to their actual organizational and legal form in accordance with the constituent documents;
• 
  column 4 "Authorized capital (share fund), total" reflects information on the amount of the organization's authorized capital in accordance with the approved constituent documents.
• 
  column 5 "including state federal funds" reflects information on the amount of contribution to the authorized capital of federal property funds. For example, in some joint-stock companies, the amount of share capital at the disposal of federal executive bodies is given, and in federal state unitary enterprises, the amount of authorized capital is in full.

The procedure for generating a profit and loss statement in an organization based on accounting data

Chart of Accounts

The given chart of accounts of accounting is compiled on the basis of the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94H. and changes introduced by the Order of the Ministry of Finance of Russia dated 07.05.03 No. 38n, but is purely educational in nature.

The above chart of accounts will be useful to those studying accounting, because. Opposite each account in the column "Relation to the balance sheet" is a description of the account. As you know, accounting accounts in relation to the balance sheet are A - active, P - passive, AP - active-passive. Separately, accounts with no balances are allocated, BO - without a balance.

Active accounts are designed to account for the property of the enterprise. The balance (balance) on the active account is reflected in the asset balance. The balance of the active account should be only in the debit of the account.

Passive accounts are designed to record the obligations of the enterprise. The balance (balance) on a passive account is usually reflected in the liabilities side of the balance sheet. The balance of the passive account must be only in the credit of the account.

Active-passive accounts can change the direction of the balance. The balance of an active-passive account may be, depending on the situation, both in the debit of the account, as well as on the loan. Depending on this, the balance of the active-passive account can be both in the asset and in the liability of the balance sheet.

Accounts marked as BW (no balance) do not participate in the balance sheet. Such accounts are usually settlement accounts, i.e. balances on them at the end of the month are transferred to some other accounts, and these accounts themselves are "closed". Those. with proper record keeping, these accounts may have a balance within a month, but should not have a balance at the end of the month.

The given chart of accounts of accounting will be useful to students of accounting. For example, when solving problems of posting balances across accounts, by defining an account attribute, you can easily determine where the balance should be attributed - to debit or credit. Also, this chart of accounts will be useful in drawing up a balance sheet. Using the sign of the account, it is much easier to determine to which section of the balance sheet the balance should be attributed.