У статті розглянуто відображення якісних параметрів земель сільськогосподарського
призначення у системі бухгалтерського обліку, використання модифікованих документів первинного
обліку; представлені концептуальні та функціональні аргументи, за якими їх використання має бути
обов’язкове; проаналізована необхідність використання синтетичних рахунків за пропонованою схемою;
представлений приклад з впровадженням такого обліку в сільськогосподарському товаристві
«Інтерагроінком».
В статье рассмотрено отображение качественных параметров земель
сельскохозяйственного назначения в системе бухгалтерского учета, использование модифицированных
документов первичного учета; представлены концептуальные и функциональные аргументы, за
которыми их использование должно быть обязательным; проанализирована необходимость
использования синтетических счетов за предложенной схемой; представленный пример с внедрением
такого учета в сельскохозяйственном предприятии «Интерагроинвест».
The quality of land resources as objects of accounting, first of all requires the creation of appropriate
accounting policies the specific agricultural enterprises. Organization of accounting policies reveals the features
of the chosen methods and techniques reflection of economic processes. The basis for the reflection of economic
operations of the qualitative parameters of the earth in the analytical and synthetic accounting are primary
documents, which are compiled on the basis of legal documentation.When developing the accounting policy of the enterprise focuses on the system of accounts, intended for
accounting of land resources and operations with them. Working plan of accounts of enterprises developed on
the basis of a standard plan accounts however, the use of sub-accounts of the second order in the agricultural
enterprise to be insufficient for analysis, control and bookkeeping and financial statements.
Maintaining the books of quantitative and qualitative registration of lands will display natural and monetary
indicators for each type of land. However, of the form of the document in the agricultural enterprises will have
some difficulties, since a large part of the indicators characterizing productivity of the land, can be written only
after the additional examination of the soil.
Based on groupings of land resources on the grounds of membership and the level of use in production and
business activities, the unified plan subaccounts and analytical accounts, which will ensure that the collection
and accumulation of information about the land plots for the rights of property, use and disposal of different
categories of lands and clearly allocate land on the fact of their exploitation (involved or not involved in
agricultural production).
In the article contains conceptual and functional arguments, which use modified primary documents should be
mandatory; examined the need to use synthetic accounts according to the proposed scheme; is an example
implementation of this accounting in agricultural society «Interagroinkom».
The role of agricultural lands, its indispensability to guarantee the food security of the country, compliance with
the principle of rational use is an overarching requirement for all subjects of land relations. Therefore, both the
landlord and the tenant of the land of agricultural purpose cannot be guided only by personal gain maximum
income from these lands, and must follow the rules of their enhanced security, which is a part of the notion of
rationality of agricultural land use. Since the most expensive resource of rural areas and the country as a whole
has the earth with certain quality characteristics that depend on a combination of natural factors and the
impacts of human activities, it can be argued that the earth is a living biological community, which has its
mineral and organic composition. Therefore increasingly actualized the issue of improvement of appraisal of
agricultural lands, the mechanism of control over their protection, management and accounting of qualitative
parameters.
