RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of February 6, 2006 No. 11

About approval of the Instruction for conducting primary accounting in the organizations of the beer and soft drinks industry of the Belarusian state concern of the food industry Belgospishcheprom, forms of source accounting documents and bookkeeping registers

Based on articles 5 and 9 of the Law of the Republic of Belarus of October 18, 1994 "About financial accounting and the reporting" in edition of the Law of the Republic of Belarus of June 25, 2001 the Ministry of Finance of the Republic of Belarus DECIDES:

Approve:

the enclosed Instruction for conducting primary accounting in the organizations of the beer and soft drinks industry of the Belarusian state concern of the food industry Belgospishcheprom;

forms of source accounting documents and bookkeeping registers for the organizations of the beer and soft drinks industry of the Belarusian state concern of the food industry Belgospishcheprom according to appendix.

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of February 6, 2006 No. 11

The instruction for conducting primary accounting in the organizations of the beer and soft drinks industry of the Belarusian state concern of the food industry Belgospishcheprom

Section I. Organization of primary accounting

Chapter 1. General provisions

1. The instruction for conducting primary accounting in the organizations of the beer and soft drinks industry of the Belarusian state concern of the food industry Belgospishcheprom (further - the Instruction) determines procedure for conducting primary accounting of raw materials, the main and auxiliary materials, semifinished products and finished goods (further - raw materials, materials and finished goods) in case of production of all types of beer and soft drinks products in the organizations of the Belarusian state concern of the food industry Belgospishcheprom.

2. The main objectives of primary accounting are: correct and timely documentary reflection of transactions and providing reliable data on raw materials procurement, acquisition of the main and auxiliary materials, to receipt and leave of raw materials and finished goods; control of safety of materials in storage locations and at all stages of their movement; control of observance of the established regulations of inventories; control of use of raw materials, materials and finished goods in production based on technically reasonable regulations of their expense and normative losses; timely identification of unnecessary and excessive materials for their realization in accordance with the established procedure.

3. Control of timely receipt of the arrived raw materials, materials and other inventory items shall be performed by department of supply (other division or the specialist with functions of supply with raw materials) and accounts department on the basis of receipt documents or data on the arrived loads.

4. Primary accounting of raw materials, materials and finished goods in warehouses, in production and in accounts department will be organized and conducted under the leadership of the chief accountant of the organization, and in the conditions of centralized accounts department - the chief accountant and heads of accounting and control groups of the organizations.

5. The organization of accounting of raw materials, materials and finished goods is performed on the basis of accounting operational accounting approach using modern means of mechanization and automation of accounting.

6. It is necessary for providing the correct and rational organization of accounting of raw materials, materials and finished goods:

install accurate system of document flow and procedure for registration of transactions on movement of raw materials, materials and finished goods;

carry out in accordance with the established procedure inventory counts, and also control selective checks of remaining balance of raw materials, materials and finished goods, to timely reflect results of these inventory counts and checks in financial accounting;

develop and to constantly enhance regulations of stock holding, leave and expenditure of raw materials, materials and finished goods.

7. Primary accounting of raw materials and materials is organized according to expenditure items on calculation of cost of finished goods "Raw materials and the main materials" and "Auxiliary materials".

8. The organization making beer and soft drinks products makes purchase of grain and other raw materials from agricultural organizations, farms, individual deliverers and other suppliers for ensuring production process with raw materials.

9. Acceptance of raw materials and materials is made according to mandatory requirements of the specifications and technical documentation and other rules.

The basis for acceptance of raw materials and the materials by quantity transported by motor transport are commodity-transport delivery notes of suppliers. As documents in case of receipt of material values serve also settlement documents of suppliers and railway, commodity-transport delivery notes and consignment notes attached to them.

The documents certifying quality of raw materials and the main materials which arrived from the supplier are the quality certificates attached to transport documents, specifications, technical data sheets and other documents.

The grain arriving on import according to the legislation is subject to certification in republican organization "State Grain Inspection" with issue of the quality certificate.

In case of acceptance of raw materials and materials it is necessary to be guided by Regulations on goods acceptance by the quantity and quality approved by the resolution of the Cabinet of Ministers of the Republic of Belarus of April 26, 1996 No. 285.

If raw materials arrived on the railway station, the manufacturer of beer and soft drinks products will organize its delivery to warehouse. At the same time on each trip of motor transport and to each name of raw materials the commodity-transport delivery note which is the basis for receipt of load is written out.

If raw materials and materials receive directly in warehouse of the supplier, to the authorized person of the consignee the power of attorney is written out.

10. It is preliminary all receipt documents of the supplier are registered the receiver, at the same time their compliance to terms of the contract regarding assortment, quantities, the prices, terms of shipment and others is checked.

After check documents of the supplier are transferred to the corresponding warehouse for acceptance and receipt of load.

Acceptance of raw materials on quality is performed by production laboratory of the receiver according to regulating and technological documents on this name of raw materials.

11. All transactions with raw materials are drawn up documentary. Quantitative account of raw materials is kept in physical weight with an accuracy of one kilogram.

12. If in case of acceptance of raw materials and materials in warehouse discrepancies by quantity with data of accompanying documents of the supplier are found and in cases of loss of accompanying documents the statement of acceptance of materials is drawn up, and in case of detection of discrepancies of indicators of quality with data of documents of the supplier of raw materials (grain) the act claim is constituted. Statements are drawn up by selection committee in duplicate with participation of the responsible person, representative of the supplier or representative of the uninterested organization.

In cases of emergence of the disagreements between carrier of load and the customer of the cargo vehicle caused by not safety of load, and availability of other circumstances the statements provided by the Rules of motor transportations of loads approved by the resolution of the Ministry of Transport and Communications of the Republic of Belarus of July 1, 2002 No. 20 are drawn up (The national register of legal acts of the Republic of Belarus, 2002, No. 102, 8/8480).

13. On delivery raw materials and materials the accuracy of the data specified in documents of the sender and safety of load during hours underway (operability of the car, locks, seals, container) by rail are checked.

In the presence of circumstances which can form the basis for property responsibility of stations of the railroad, the consignor and the consignee commercial statements and acts of general form according to the Charter of rail transport public approved by the resolution of Council of Ministers of the Republic of Belarus of August 2, 1999 No. 1196 are drawn up (The national register of legal acts of the Republic of Belarus, 1999, No. 67, 5/1506).

The procedure for creation of commercial acts and acts of general form is established by rules of transportation of goods by rail.

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