RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of February 6, 2006 No. 12

About approval of the Instruction for conducting primary accounting in the organizations of the confectionery 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 confectionery industry of the Belarusian state concern of the food industry Belgospishcheprom;

forms of source accounting documents and bookkeeping registers for the organizations of the confectionery 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. 12

The instruction for conducting primary accounting in the organizations of the confectionery 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 confectionery 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 confectionery 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 count, and also control selective checks of remaining balance of raw materials, materials and finished goods, to timely reflect results of these of inventory count 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 confectionery makes purchase of raw materials and materials from agricultural organizations, farms 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.

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