Economic sciences / 7. Account and audit

R. Abdullina-senior teacher

S. Aubakirova-student of the specialty "Account and Audit"

Kostanaysky state university of A. Baytursynov, Kazakhstan

Organization of primary and summary accounting of expenses for production and exit of finished goods

To the accounting of expenses for production of JSC Kostanaysky melkombinat apply complex system of accounts which includes accounts of the subsections 8110 "Main Production", 8310 "Auxiliary production", 8410th "Overhead costs". To providing the account and control of expenses on production apply the sheet "Expenses on shops" in which consider turnovers of accounts of subsections 8110,8310,8410 at the end of the reporting period the arch of expenses for production is carried out. "Expenses on shops" form the basis For entry in the sheet:

- The Razrabotochny table "Distribution of the consumption of materials (salary) in which the expense of raw materials, materials and other material stocks on production (Kt of accounts of subsection 1300, "Stocks") is reflected; expenses on compensation of the production personnel (Kt of account 3350 "Short-term debt on compensation") with assignments from compensation (Kt of account 3150 "Social tax");

- The Razrabotochny table "Calculation of the Sums of Depreciation of Fixed Assets and Sums of Revaluations of Fixed Assets" in which the sums of depreciation which are subject to inclusion in costs of production (Kt of accounts of the subsection 2420 "Depreciation of Fixed Assets") are reflected;

- The Razrabotochny table "Distribution of Services of Auxiliary Productions" in which expenses on production, services of auxiliary productions and the social sphere (Kt of accounts 8310 "Auxiliary productions" find reflection.

Supply of grain to the enterprise is carried out on the basis of the signed contracts for raw materials delivery with various agricultural enterprises of the region. According to the contract delivery grain of wheat of soft 3 and 4 classes has to correspond to basic standards. Though at purchase allow discrepancy to basis of this or that indicator

Reception of grain is carried out by motor transport according to the commodity-transport consignment note received from the consignor. The responsible person accepts grain on weight gross and compares with data of the commodity-transport consignment note completed in duplicate. In case of Shortage or other divergences it isn't revealed, the responsible person confirms acceptance by a stamp of the enterprise and in the commodity-transport consignment note. One copy of the consignment note remains at the responsible person which has received raw materials, and the second comes back to the person which has delivered grain. Further numbers of documents on arrival of grain register in "A log-book of arriving freights" in which note numbers of consignment notes, the cost of the arrived freight at contractual price, according to the invoice. The responsible person which is carrying out reception of grain and its holiday in processing, makes the material report at the end of the reporting period in which movement of grain in a month is shown. The basis for drawing up the report are the following primary documents on arrival:

- the commodity-transport consignment note on an expense

- the act for grain processing.

On the basis of summary data raw materials movement in accounting is made out so:

1) grain arrived and is credited: dt 1310 Kt 3310

2) grain is transferred to processing: dt 8110 Kt1310

After delivery of finished goods on the warehouse, one copy of the consignment note there is in the warehouse, the second - in shop. Then account of finished goods keep in specialized cards. At the end of the month the remains removed in cards, transfer to the Book of the remains of finished goods. Documents on arrival and a flour expense together with registers of a reception-transmission of documents arrive in enterprise accounts department. Data of registers in process of their receipt write down in the Accumulative sheet of the synthetic accounting of finished goods on registration groups. In the sheet specify production remains for the beginning of month, arrival an expense, remove the remains for the end of month on registration groups. Data of the accumulative sheet verify with the book of the remains of finished goods that provides identity of the warehouse and synthetic account.

On the basis of summary data on release of finished goods debit account 1320 "Finished goods" and credit account 8110 "Main production".

Flour realization is reflected in accounting so:

debit accounts 7010 "Prime cost of realized production"

credit accounts 1320 "Finished goods"

Calculation represents calculation of prime cost of a unit of production, works, services. It is important for operational management of enterprise work as allows to open in time internal reserves and to use them for further decrease in product cost.

Accounting are used for planning of product cost and establishment of reasonable prices of production taking into account demand for them in production market. In accounting enterprise expenses in a monetary form on production and realization of a concrete type of production are generalized.

Distinguish different types of accounting of product cost. Depending on features of the organization of t of the production technology apply some methods of the accounting of expenses for production and accounting of product cost.

Accounts of subsections consist of one generalizing account and several "transit" that allows to group expenses in their contents, emergence places.

Literature:

1 . Ahrens E.A. Lobbek Dzh. To. Audit, M: Finance and statistics, 2009

2 . Bernstein L.A. Analysis of financial statements, M: Finance and statistics, 2009