Accounting Objects in Crop Production

The reporting period in crop production is the calendar year. However, at the end of the year, there are costs associated with harvesting in subsequent periods. The purpose of the article is to find and justify options for accounting for costs for the harvest of the current and future years. The formation of accounting objects in crop production was considered, in particular: economic content of costs for the harvest of current and future years; accounting for costs of growing plants and performing works; accounting for costs that to be allocated and other costs of crop production; the relationship between accounting objects. Expenses and accounting items at each stage of growing crops were disclosed in detail. It was determined that expenses for harvest of future years account for the work performed on soil preparation, and after sowing, they are distributed between the objects in proportion to the actual occupied areas of plants. Soil preparation works are performed in accordance with agrotechnical requirements for growing specific crops. For each year, the enterprise draws up a crop map. So, it is better to account costs for agricultural crops beginning with the preparation of soil for them. If the actual sowing area will differ from the planned area, then the costs for the plant accounting objects need to be refined. Some of their groups include costs that to be allocated and other costs. Crop accounting objects are grouped into four groups: 1) crops (works) that will yield in the current year; 2) crops and works for the harvest of subsequent years; 3) costs to be allocated; 4) other objects. There is a close relationship between the accounting objects of crop production. The transfer of costs from one object to another is reflected in analytical accounts within the sub-account 231 "Crop production", which in such cases is debited and credited for the same amount.