"report on the movement of livestock and poultry on the farm." Organization of primary and consolidated accounting

The issue of accounting for milk from a group of cows assigned to a milkmaid in Russia arose simultaneously with the creation and implementation of a milk pipeline. The first milk pipeline in Russia, at the suggestion of V.M. Kozlov, was installed in 1952 at the Dairy Giant state farm in the Moscow region. Milk was collected from the milk pipeline into milk tanks, to which a vacuum was applied. At the same time, these tanks made it possible to record milk yield from a group of cows assigned to a milkmaid. Note that such a scheme can be found on farms today.

Corresponding Member of the Russian Agricultural Academy,

Honored Worker of Science and Technology of the Russian Federation

Tsoi Yuri Alekseevich

For control milkings, special transparent portable 10-liter milk meters were provided. Approximately the same scheme was used to create the first serial milking machine in the USSR with a milk pipeline, DU-150.

Accounting for milk production by collecting milk from a group of cows into separate tanks had significant drawbacks. The milk was not cooled during the entire milking. Washing the milk tank was done manually and, as a result, the quality of the resulting milk was low. To eliminate these shortcomings, in the early 70s of the last century, a special evacuated cooling tank TOV-1 was developed and manufactured, but due to its large mass, dimensions and unsatisfactory technical and economic indicators, it did not find application.

For group recording of milk yields, various designs were proposed, of which two devices passed state tests and were put into production. These were drum and tray counters. However, for a number of operational reasons, they have not found widespread use.

At the end of the 70s, employees of the Rezekne milking plant plant patented an automatic milk dispenser for group milk accounting, consisting of a storage (1) and measuring (2) chamber, a float (3) with a valve (4) in the measuring chamber and a vertically located hollow rod (5) in the guide sleeve (6) of the storage chamber cover. The lid is equipped with pipes where the milk line and vacuum line are connected. The storage chamber is used to receive the milk-air mixture from the milk line and release air from it. In the upper part of the rod, a hole (7) is made on the side surface for the intake of atmospheric air. When the measuring chamber is completely filled with milk, the float with the valve and the rod are in the upper position. The valve (4) separates the storage chamber from the measuring chamber. In the initial period, the valve is open and milk from the milk line flows down into the measuring chamber through the storage chamber and the annular gap between its bottom and the valve, and air from the measuring chamber, as it is filled with milk, is forced up into the storage chamber. This counter-movement of milk and air flows is accompanied by abundant air saturation and foaming and, accordingly, destabilization of the fat phase in milk. After filling the measuring chamber with milk, the float floats up and the valve separates it from the storage chamber. Atmospheric air enters the measuring chamber through the side hole and the cavity of the rod and displaces the milk through the hose into the milk line. After the measuring chamber is emptied, the float with the valve lowers down due to its weight and after equalizing the pressure in the chambers, milk from the storage chamber fills the measuring chamber and the process is repeated.

The total milk yield is determined by the number of fillings of the measuring chamber. In the early 80s, employees of VIESKh proposed and patented a milk pipeline scheme with the location of dispensers in the barn with the transportation of milk to the dairy through a transport milk pipeline. Based on the results of acceptance tests in 1984, the proposed scheme was recommended for implementation. Today, milk pipelines are completed and supplied according to this scheme in Russia, Ukraine and Belarus.

Many years of experience in using the milk dispenser design under consideration have revealed two of its significant drawbacks: intense destabilization of the fat phase of milk and, as a result, “loss” of milk fat content: poor washability of individual components during circulation washing.

The stabilization of the fat phase is understood as the process of destruction of the main stabilizing agent - the shell of the fat particle and the formation of primary oil conglomerates from them. The degree of destabilization is assessed by the ratio of the amount of formed primary oil conglomerates to the initial fat content. According to the flotation theory of oil formation, proposed and developed abroad by Holwerth and Van Dam, and in the USSR by A. Belousov, fat globules, colliding with air bubbles, behave like hydrophobic particles, i.e. float on the air-plasma interface of milk. The vacuum underlying the milking machine determines the formation and presence of milk-air mixtures in milking machines. It was established that with a consumption air content coefficient β>0.75, the total surface area of ​​the milk-air phases was 10 m2 per 1 liter of milk.

In Fig. Figure 2 shows photographs obtained at VIESKh and demonstrating the process of aggregation of fat globules by an air bubble in freshly milked milk. According to A. Belousov, the cause of flotation is the different surface activity of the lipoprotein component of the shell of fat globules and plasma proteins. When a fat globule comes into contact with an air bubble, the most surface-active components of the fat globule shell move to the boundary surface, displacing plasma proteins from it into milk.

Destabilization of the fat phase is accompanied by the destruction of the protein shell of fat globules and the formation of oil conglomerates, which, due to adhesion forces, settle on the inner surface of the dispenser, milk hose and milk pipe. Oil conglomerates adhered to the walls can be observed visually. Unfortunately, many of them, especially in the upper part of the chambers, are not washed off with milk during milking and are irretrievably lost during washing. According to a number of studies,<потери>fat in milk produced is from 0.1 to 0.3 percent. It is easy to calculate that with an animal productivity of 5000 liters, the loss of a farm in a barn for 200 cows due to a decrease in the fat content of milk delivered by only 0.1% at average current prices will be about 120,000 rubles per year. In this case, intensive destabilization of the fat phase occurs for the following reasons: during the initial period of filling the measuring chamber, counter flows of milk and air displaced from the chamber create conditions for abundant air saturation and foaming. At the same time, due to the floating action of air bubbles, also associated with the action of adhesion forces, the formation of oil conglomerates occurs. The photographs show the process of formation of an oil conglomerate in freshly milked milk due to the floating action of an air bubble / 1/.

Rice. 3.23. The process of flotation of fat particles with an air bubble
in freshly milked milk (a, b, c, d)

At the beginning of the process of emptying the measuring chamber, the stream of atmospheric air coming from the rod cavity has a high speed and bubbles into the milk, causing abundant air saturation and foaming and, for the previously stated reasons, oil conglomerates are formed. As the chamber is emptied, an air cavity is formed in its upper part due to a decrease in the pressure difference and the speed of the air stream decreases. At the final stage of emptying the chamber of milk, atmospheric air is sucked into the milk pipe, during which abundant air saturation and foaming of the milk remaining in the hose also occurs. After equalizing the pressures in the chambers and opening the valve, the milk flows from the storage chamber into the measuring chamber. In this case, the stream of incoming milk falls on the surface of the previously received milk. This supply of milk is also accompanied by abundant foaming and destabilization of fat particles. For this reason, the International Standard ISO 5707 2007 does not recommend this type of milk supply.

When washing, switching between the flows of washing liquid and air occurs in the same way as during milking. In this case, the washing liquid does not wash the upper part of the storage chamber and the lid, since overfilling the storage chamber will actually lead to the vacuum being cut off from the milk line, which is unacceptable. The same thing happens with washing the upper surface of the measuring chamber. For this reason, to maintain the dispenser in good sanitary condition, it requires manual cleaning and disassembly, which does not meet modern requirements.

The main reason for the noted operational shortcomings of a serial milk dispenser is the use of the same algorithm for switching liquid and air flows for milking and washing, which are subject to completely different technological requirements. And this, in turn, is due to the very basic design of the dispenser.

VIESH and NPP "FEMAKS" have proposed and patented an automatic accounting and transport unit (UTB), which separately for milking and washing has its own switching algorithm and mode of liquid and air flows, which best takes into account technological requirements and the specifics of the processes. The schematic diagram of UTB -50 is shown in Fig. 2.

The schematic diagram of the accounting and transportation unit (UTB-50) is shown in Fig. 2.20.


Rice. 2.20. Schematic diagram of the accounting and transporting unit (UTB-50)

UTB-50 contains a receiving chamber 4 connected to the milk pipeline 1, which communicates with the measuring chamber 5 through a check valve 6.
The measuring chamber 5 is connected by a milk hose 2 with a check valve 7 to a milk transport pipeline 15, located above the feed passages with a slope into the milk chamber. The measuring chamber 5 is also connected to the air (atmospheric-vacuum) valve 11, which is connected to the central fitting of the receiving chamber 4, and the control chamber of which is connected to the electromagnetic pneumatic valve 9 (KEB-420), installed in the control unit 8.

In the measuring chamber 5 there is a float level sensor 13 with two magnetically controlled reed switches for the upper and lower milk levels, respectively. The volume of milk from the lower to the upper level is 1 liter. Level sensor 13 is electrically connected to the control unit 8, which includes an electromagnetic pneumatic valve 9 (KEB-420), a display for indicating milk yield, and control buttons (manual milk pumping, reset readings). Separately, in the dairy there is a toggle switch “milking - washing”. The control unit 8 is connected to the vacuum line 13 and to the power supply (24 V).

The pumping hose 2 is connected through a tee to a flushing pneumatic valve 3, connected to the central fitting of the receiving chamber 4. A spray disk is installed at the entrance of the central fitting to chamber 4. Pneumatic valve 3 is controlled by an electromagnetic pneumatic valve 16 connected to vacuum line 14 and control unit 8.

If the electronic control unit 8 fails, the operation of the air valve 11 is controlled by connecting the pulsator DD-4-1M (pos. 17).

Before milking starts, switch tap 12 is opened, connecting the receiving chamber 4 to the vacuum line. Set the toggle switch to the “milking” position, in which the electromagnetic pneumatic valve 16 is turned off and connects the control chamber of the flushing valve 3 to the atmosphere, and valve 3 separates the milk hose 2 for transporting milk from the receiving chamber 4. If there is no milk in the measuring chamber, the float of the sensor 13 is in the lower position and closes the lower reed switch. Electromagnetic valve 9 is turned off and connects the control chamber of valve 11 with vacuum. In this position, the air valve of the valve 11 is closed, and the vacuum valve is open and supplies vacuum from the central fitting of the receiving chamber 4 to the measuring chamber 5.

When milking (Fig. 2.20), milk from the milking machines enters the milk line 1 and flows from it into the receiving chamber 4. Since the vacuum level in the receiving 4 and measuring chambers 5 is the same, the milk flows by gravity through the check valve 6 into chamber 13. The milk level in chamber - 5 rises and the float in the upper position closes the reed switch, which turns on the pneumatic valve 9. The latter supplies atmosphere to the control chamber of valve 11 and the air and vacuum valves of valve 11 switch.

As a result, valve 11 connects the measuring chamber 5 to the atmosphere, under the influence of which the check valve 6 closes and the milk is forced out of the measuring chamber through the check valve 7 and the milk hose 2 into the milk transport line 15 to the lower level, at which the float of the sensor 13 closes the lower reed switch. The latter turns off the pneumatic valve 9 and the valve 11 switches back and the milk yield adder is turned on. The system returns to its original position. Valve 11 connects the measuring chamber 5 with the receiving chamber 4, the pressure in them is equalized, and the next portion of milk flows from the receiving chamber into the measuring chamber. Check valve 7 is closed under the influence of the column of milk in hose 2.

Before starting washing, close switch tap 12 so that the washing liquid can enter the UTB farthest from the milk and enter the circulation circuit. (In this case, the diagram refers to the one closest to the dairy UTB).

The toggle switch is placed in the “flushing” position, in which the electromagnetic pneumatic valve 16 is turned on and connects the control chamber of the pneumatic valve 3 with vacuum. Valve 3 connects the transport milk hose 2 with the central fitting of the receiving chamber 4.
The operation of the UTB when filling and emptying the measuring chamber 5 occurs similarly to the “milking” mode, with the exception of the following points:

A distinctive feature of UTB-50 from the previously described serial dispenser type ADM - 52 is the following:
- in the filling mode of the measuring chamber, milk flow and evacuation

The air displaced from the chamber occurs through different channels, which avoids mixing of incoming milk with the displaced air and thereby destabilizing the fat phase. In addition, milk flows through the milk inlet into the lower part of the chamber, which eliminates the impact of the stream of incoming milk on the surface of the milk in the chamber.

When emptying the measuring chamber, air is injected through a pipe with a significantly larger (almost 16 times) cross-section compared to the cross-section of the hollow rod in a serial dispenser. For this reason, the speed of air entering the chamber at the initial moment is more than an order of magnitude lower than in a serial dispenser, and thus foaming is eliminated due to the penetration of a stream of air into the milk.

In addition, in the hose through which milk is transported into the milk line, a check valve is installed that prevents the back-and-forth movement of the milk-air plug and thereby prevents destabilization of the fat phase,

When flushing, the flushing valve is turned on, which directs part of the flushing liquid through the tee to the sprinkler and washes the upper part and the cover of the storage chamber. In the measuring chamber, when the washing liquid reaches the upper level, a time delay is introduced into the algorithm to ensure that the measuring chamber overflows up to the air valve. In this case, the upper part and cover of the measuring chamber are washed, including the hose connecting the chamber to the air valve. When the chamber is emptied of washing liquid and the lower level sensor is reached, a time delay is also activated, which ensures that the chamber and hose are completely emptied of residual washing liquid and contaminants.

The proposed device is equipped with milking installations UDM-100, UDM-200 produced by NPP Femax. In addition, there is a big positive use of UTB-50 on imported milking machines.

and beef cattle breeding

21. In the primary accounting of dairy and beef cattle products, the following groups of documents can be distinguished: on recording production output; for recording live weight gain; for recording the yield of offspring. The need to use these documents is due to the fact that the production process in dairy and beef cattle breeding ends with the output (receipt) of finished products, the increase in live weight of animals, as well as offspring and by-products.

22. The main primary document for recording milk receipts in agricultural organizations is the Milk Production Log (form N SP-21), which is maintained by the farm manager, foreman, machine milking foreman or senior milkmaid. In it, for each milkmaid, group (team) of milkmaids, the number of cows they serve and data on the amount of milk received (in kilograms) for each milking separately are recorded daily.

A milk production log is kept daily for a group (team) of milkmaids (operators) or for a group of cows assigned to a milkmaid (operator). For control milkings carried out, entries in the journal are made with the note “Control milking”. The farm manager, foreman or senior milkmaid (operator) daily determines the percentage of fat content in milk for each group of cows assigned to milkmaids or to a group (team) of milkmaids (operators), and converts the received milk to one percent.

The milk production log is kept in one copy and is stored on the farm (in the team) for 15 days.

Every day, milkmaids (operators) confirm with their signature the indicators of the amount of milk produced and the percentage of fat in the milk. In addition, the log is signed daily by the farm manager or foreman.

23. To record the daily receipt and consumption of milk during the month, each farm maintains a Milk Flow Record Sheet (form N SP-23). At the end of the reporting period, one copy of the milk flow accounting sheet, together with the milk yield accounting logs by receipt, limit cards, delivery notes and other documents on consumption, is submitted to the accounting department.

The second copy of the milk flow record sheet serves as the basis for recording and writing off milk as consumption in the warehouse accounting book of the farm manager, foreman or milk receiver.

24. To register the acceptance (purchase) of milk received from citizens in the execution of concluded agreements for acceptance for subsequent sale or for direct purchases, the Logbook for the acceptance (purchase) of milk from citizens (form N SP-22) is used. In the log, the receiver records the incoming milk in the order of fulfillment of concluded agreements with each citizen: quantity, fat content, etc., provided for by the concluded agreement, including details for the procedure for settlements with milk distributors.

25. To register the offspring of animals (calves) obtained on the farm, the Act on the posting of the offspring of animals (form N SP-39) is used.

The act is drawn up in two copies by the farm manager, livestock specialist or foreman directly on the day the offspring is received. The act is drawn up separately for each type of animal offspring. The act records the surname, first name, patronymic of the employee to whom the animals are assigned, the nickname or number of the uterus, the number of heads and weight of the resulting offspring, the inventory numbers assigned to them, notes are made about the distinctive features of the offspring (color, nickname, etc.), and signatures of persons confirming the receipt of offspring, and stillborn animals are recorded separately.

The executed acts are used for zootechnical accounting and entries on the farm in the Animal and Poultry Movement Record Book (form N 304-APK). One copy of the act is transferred directly to the accounting department the next day after its preparation. A copy of the act, according to which entries were made in the Book of Animal and Poultry Movements, at the end of the month also goes to the accounting department along with the Report on the movement of livestock and poultry on the farm (form N SP-51).

In addition to its main purpose - to record the number of animals - these acts are also used in accounting to calculate wages for farm workers.

26. The results of weighing animals for growing and animals for fattening, determining their actual live weight are reflected in the Animal Weighing Sheet (form N SP-43).

The statement is compiled by a livestock specialist or farm manager, a foreman during periodic and selective weighing of animals to determine the increase in their live weight, as well as in cases of receipt and departure of animals from the organization by species and accounting groups of animals.

In the statement of livestock being weighed, the weight is indicated on the date of weighing, on the date of the previous weighing, and the difference will be the increase in live weight or plumb weight. The statement is signed by the livestock specialist, the foreman and the worker to whom the livestock is assigned.

The general results of the weight statement for the corresponding groups of animals are recorded in the Animal and Poultry Movement Record Book (form N 304-APK), and are also used to draw up the Calculation of Live Weight Gain (form N SP-44).

The increase in live weight of animals is determined by age groups. For this purpose, they prepare a Calculation for determining the increase in live weight of animals (form N SP-44). The calculation is made by type and accounting and production groups according to materially responsible persons to whom the animals are assigned.

The form is the logical conclusion of the Animal Weighing Sheet (form N SP-43). The increase in live weight in the form of N SP-43 can be determined only by the livestock available at the beginning and end of the periods for which the animals were weighed, i.e. on the date of this weighing and the date of the previous weighing. Accordingly, between these two dates, changes occurred in the animal population: the entry of animals into a given accounting group and the departure of animals from this group. Therefore, in order to determine the overall increase in live weight for the corresponding accounting group, it is necessary, in addition to the data from form N SP-43, to take into account the changes that have occurred in the composition of the livestock (its arrival and departure). The calculation of determining the increase in live weight, taking into account the movement of livestock, is compiled according to form N SP-44. To do this, add the weight of retired livestock (including dead) to the weight of animals at the end of the reporting period and subtract the weight of livestock at the beginning of the reporting period and those received during the reporting period. The result of this calculation is the gross increase in live weight of livestock by age group being reared or fattened and fattened during the reporting period, i.e. without deducting the mass of dead animals.

In cases where weighing animals is impossible (for example, heifers at a certain stage of pregnancy, etc.), their live weight is taken according to the last weighing. Subsequently, weight gain (increase in live weight) is determined by weighing these animals after calving.

When sent to meat processing plants and other sales points, livestock must be weighed. The weighing results are recorded in the consignment note. This live weight is taken into account to determine the weight gain for a given group of animals.

In specialized farms (bases) engaged in the procurement and fattening of livestock, the calculation is accompanied by an Act on the removal of livestock from fattening, fattening, growing (form N SP-45).

The calculation is made by the livestock specialist, farm manager, and foreman on a monthly basis for the farm as a whole and animal accounting groups based on data from the Animal Weighing Sheets (form N SP-43) and the relevant documents for the receipt and disposal of animals. The calculation for determining the increase in live weight, together with a report on the movement of livestock and poultry on the farm, is transferred to the accounting department and serves as the basis for capitalizing the resulting increase and calculating wages to livestock workers.

Weighing animals and determining the increase in live weight is also carried out in the following cases: transfer to the next age group, transfer to the main herd, culling from the main herd, mortality, slaughter, sale and other types of disposal.

27. Agricultural organizations can purchase livestock from the population (according to an agreement) with its placement for growing and fattening to obtain an increase in the live weight of this livestock, as well as acceptance for subsequent delivery to procurement points in order to assist the population in selling their livestock.

Acceptance of livestock from the population (according to the contract) for the purpose of placing it for growing and fattening is carried out by a commission consisting of the head of the unit, the manager of the farm, a livestock specialist, a veterinarian and the person to whom the animals are assigned.

Based on the zootechnical and veterinary examination, determination of fatness and weighing of each head of livestock in the presence of the person handing over the animals, an Act for the transfer (sale) and purchase of livestock and poultry under contracts is drawn up (form N SP-46).

This act is applied to operations of receipt (purchase) and disposal (transfer, sale) of animals under contracts with citizens. The document is universal and applies to all animal movement operations related to concluded contracts with citizens for purchase, fattening, rearing, etc. operations with citizens.

The act records the receipt (transfer) of animals under each agreement concluded with a citizen, live weight, fatness and all other details provided for by the concluded agreement, including details for the payment procedure for accepted (transferred) livestock.

Upon fulfillment of the concluded contract (completion of fattening, etc.), documents are drawn up either for posting or for the sale of the animal (when delivered to a meat processing plant or procurement point).

The act is signed by all members of the commission, the person who handed over the animals, and approved by the head of the agricultural organization. One copy is given to the person who surrendered the animals. When placed for raising and fattening, animals are assigned an inventory number. The chief accountant checks the correctness of the calculation of the cost of purchased livestock from the population, issues a cash receipt order (or receives an application from the donor to transfer money to his bank account).

To register the reception and accounting of animals accepted from the population, the Reception and Payroll Sheet for animals accepted from the population (f. SP-40) is used. The statement is compiled by the animal receiver. The statement indicates the last name, first name, patronymic of the donor, the number of animals accepted from him, their fatness, live weight, price, amount to be paid. The statement is used both for the receipt of animals and for settlements with the deliverer (in the case of accepting animals for further rearing in the organization). In cases of transit operations (delivery of accepted animals to a procurement point), it is also used for settlements with the procurement point for animals handed over to it. In the first case, the statement is filled out in two copies, in the second case - in three copies.

Animals accepted from the population and left on the farm for growing and fattening are accounted for in a separate subaccount to account 11 “Animals for growing and fattening” on the corresponding analytical accounts by species and accounting groups of animals.

Animals purchased from outside suppliers (from other organizations, breeding associations, etc.), as well as those received as a free transfer, are accounted for on the basis of waybills and invoices, acceptance certificates, veterinary, breeding certificates and other documents.

28. The increase in live weight of animals must be taken into account in all cases of their movement (transfer to other groups, sale, transfer for fattening under contracts, etc.).

Hence the need arises to use documents in cattle breeding to record the movement of animals to reflect not only their numbers, but also the increase in live weight and live weight of livestock.

In all cases of transfer of animals from one accounting age group to another (including the transfer of animals to the main herd), an Act on the transfer of animals from group to group is drawn up (form N SP-47).

The act is applied in all cases of registration of transfer of animals from one sex and age group to another, including the transfer of animals to the main herd. The document is universal, i.e. used for all species and accounting groups of animals.

The act is drawn up by a livestock specialist, farm manager or foreman directly on the day of transfer of animals from one group to another.

The document indicates from which group the animals are transferred to which, their inventory numbers, gender, class, color and other features, time of birth, number of heads (if a group of animals is transferred), book value, to whom the accepted animals are assigned and signatures of workers, their accepted.

The executed acts, approved by the head of the organization or division and signed by the manager of the farm, livestock specialist and employees who accepted the animals for further service, are used for entries in the Animal and Poultry Movement Record Book (form N 304-APK). At the end of the month, the acts, together with the Report on the movement of livestock and poultry on the farm (form N SP-51), are submitted to the accounting department and are used to reflect the movement of animals in the accounting registers and to calculate wages for the employees to whose group they were transferred.

29. For each case of slaughter, forced slaughter, death, death from natural disasters, loss of animals, a Certificate of Disposal of Animals and Poultry (slaughter, slaughter, death) is drawn up (Form N SP-54).

The act is used to record animals in cases of their death, forced slaughter, as well as the slaughter of animals of all accounting groups (young animals, fattening animals, animals of the main herd). Culling animals from the main herd for fattening and sale, i.e. without slaughter in the organization, is formalized by the act of disposal of animals from the main herd.

The act of disposal of animals is drawn up by a commission, which includes: the manager of the farm, livestock specialist, veterinarian (veterinarian) and the employee responsible for the maintenance of this animal.

The act is drawn up on the day of disposal (slaughter, death, trimming, loss) and is immediately submitted to the administration of the organization for consideration. The act must detail the reasons and circumstances for the disposal of animals, as well as the possible use of the products (for food, for livestock feed, to be destroyed, etc.). When animals are disposed of due to mortality or forced slaughter, the report indicates the reason and diagnosis. In case of death or death of animals due to the fault of individual employees, the cost of these animals is recorded in the account of the guilty employee with an additional valuation to the market price and is recovered from him in the prescribed manner.

Products from the slaughter (death) of animals (meat, skins) are delivered to the organization's warehouse using an invoice, which, with the signature of the storekeeper who accepted the products, is attached to the act of disposal of animals.

If the skin of a dead animal has commercial value and can be sold, the act states: “The skin was removed and delivered to the warehouse, invoice N ___.” If, for one reason or another, the skin is not used, then the record “The corpse was disposed of along with the skin” is made in the acts.

The use of products is permitted only strictly for the purposes specified in the act.

After approval by the head of the organization, the act is used to record the livestock in the Animal and Poultry Movement Record Book (form N 304-APK) and, together with the Report on the movement of livestock and poultry on the farm (form N SP-51), is submitted to the accounting department for account entries .

30. In specialized livestock organizations (bases and complexes for rearing and fattening of animals), in order to document the results of fattening operations and transfer of removed fattening, fattening, rearing of animals from the cattleman, the head of the base (complex), a Certificate of Removal of Livestock from Fattening, Fattening, Weaning (f . N SP-45) .

The first section of the document reflects data on fattening, fattening and rearing of livestock, and displays live weight gain broken down by animal fatness. In the second section, the cost of fattened, fattened, and rearing livestock is calculated (also by fatness groups). In the third section, the cost per unit of gain and the total increase in live weight are calculated.

For each type of livestock, a separate act is drawn up in two copies, one of which is transferred to the accounting department, and the second is stored at the base or complex.

31. Based on the primary accounting documents for the receipt, transfer and disposal of animals, daily entries are made in the Animal and Poultry Movement Record Book (form N 304-APK), and at the end of the month a Report on the movement of livestock and poultry on the farm is drawn up. At the end of the reporting month The first copy of the report, together with primary documents on the movement of animals, is submitted to the accounting department for verification and entry into the accounting registers for recording the movement of animals. The second copy remains on the farm. A consignment note is issued by the farm manager, foreman or livestock specialist with the participation of a veterinarian for each batch of livestock sent to procurement points or sold to other organizations. The document is issued when animals are delivered, regardless of the type of transport: by road, by rail, in droves, etc. A veterinary certificate is filled out along with the waybill for sending animals.

To formalize transactions for the transfer of manufactured products (milk) for sale in cash from the organization's stationary retail outlets (shops, stalls, tents, etc.), the Act on Acceptance of Products for Sale (Form N SP-36) is used. The act lists the specific types of products transferred for sale to the retail outlet. The act is drawn up in two copies, one of which remains at the point of sale, and the second, together with the accompanying documents, is transferred to the accounting department, where it serves as the basis for writing off the products from the relevant financially responsible persons and recording it as a report to the head of the corresponding point of sale.

To register and reflect transactions for one-time sales of milk at the market and other places of trade (sale of milk from car tanks, from flasks and small tanks), the Report on the sale of agricultural products (form N SP-38) is used.

34. To register and reflect operations for the receipt and movement of by-products (manure, shedding wool, etc.) of dairy and beef cattle breeding, accounting calculations, accounting certificates (form N 88-APK), invoices for on-farm purposes (form. N 264-APK), acts on write-off of organic fertilizers.

Accounting for milk produced from the main herd of cattle on farms is kept in the Milk Production Record Card (APPENDIX 1). The card is maintained by the farm manager or another person whose responsibilities include performing accounting functions. It is opened for each milkmaid every month. Every day, after each milking, data on the amount of milk produced in the morning, at noon, and in the evening is recorded, and the percentage of fat contained in it is also indicated. At the end of the working day, the milkmaid confirms the amount of milk produced with a signature on the card. The card is compiled in one copy and stored on the farm for a month. When carrying out control milkings, a corresponding entry is made in the card. It allows you to calculate milk yield results for a day, a decade or another period of time. As necessary, these results can be entered into cumulative and consolidated accounting registers. At the end of the month, within the time limits established by the document flow schedule, the milk yield record card with the milk flow sheet is submitted to the farm accounting department.

Along with the document described above, instead of milk yield cards, the Oshmyansky Rassvet agricultural production company uses the Milk Milk Record Book (APPENDIX 2) to record milk. This document is filled out for a group of milkmaids and is designed for half a month. The log reflects the milk yield for the morning, noon and evening separately. The amount of milk produced by each milkmaid is recorded by a laboratory assistant. At the end of the working day, the milkmaids sign a journal for the total amount of milk they produced for the day, then the farm manager signs. The log also reflects the results of control milking, which allows it to be used to improve zootechnical work on the farm. The results calculated in it (vertically - the amount of milk produced per day and for the entire farm, and horizontally - the amount of milk produced by each milkmaid during the reporting period) allows, at the end of 15 days, to obtain the necessary generalized data for posting milk and calculating wages for livestock workers . The completed journal with supporting expense documents is submitted to the farm accounting department.

Primary accounting on a commercial dairy farm is completed by filling out the Milk Movement Record Sheet (APPENDIX 3), which is intended for daily accounting of the receipt and consumption of milk. This document is drawn up in one copy. Every day, in addition to milk yield, it indicates the consumption of milk in various directions: use, spent on feeding calves, piglets, sales to the state, on the market, public catering, procurement organizations, and so on. The statement also indicates the remaining milk at the end of the day and the percentage of fat. At the end of the month, within the time limits established by the document flow schedule, the milk flow sheet, along with other primary documents on consumption and receipt, is submitted to the farm’s accounting department.

One of the channels for milk supply is its donation by the population.

Milk from the population is accepted in specially designated premises outside the territory of dairy farms. Accounting for milk received from the population is usually kept in the Record Book for Acceptance (Purchase) of Milk from Citizens (APPENDIX 4). Each record of milk donation is confirmed by the signature of the donor. The fat content in milk is determined for each sample, other quality indicators are analyzed in case of doubt about the freshness and naturalness of the milk supplied. Based on the results of the analysis, the book indicates the fat content and the amount of milk in terms of basic fat content. By multiplying the amount of milk (in terms of basic fat content) by the purchase price in effect at the place of receipt, the amount due to the deliverer is determined (without compensation for vehicles).

Related information:

1. Section III: Current state and efficiency of milk production at OJSC “Semyanskoye”, Vorotynsky district, Nizhny Novgorod region

Arbitration Court of the Udmurt Republic composed of Judge E.A. Bushueva,

having considered the issue of accepting the claimant's application - the Office

Pension Fund of the Russian Federation (state institution)

in the city of Votkinsk, Votkinsk and Sharkansky districts of the Udmurt

Republic (interdistrict) to the debtor – Limited Liability Company

responsibility of TH "RSU-Service" Votkinsk for issuing a court order

to collect 500 rubles. financial sanction

Installed:

the claimant applied to the arbitration court for extradition

court order to collect a fine from the debtor in the amount of 500 rubles. behind

failure to provide within the prescribed period the information necessary for

implementation of individual (personalized) accounting in the system

compulsory pension insurance.

From the act dated October 25, 2018 and the documents presented, it follows that in

as a result of reconciliation of reporting in the form SZV-STAZH for 2017 and SZV-M for

July 2017 discrepancies were identified in the information provided in

regarding the insured person Mikheeva N.N., since in the information on

The SZV-STAZH form indicates the period of work of N.N. Mikheeva. from 07/17/2017 to

08/13/2017, and in the information on the SZV-M form for July 2017, this person

not indicated.

On September 27, 2018, the debtor provided information for July 2017. By

form SZV-M with the “supplementary” type for the insured person Mikheev

The decision dated December 6, 2018 indicates similar circumstances, as well as

it is indicated that due to discrepancies in the reporting information in the form

SZV-STAZH for 2017 and SZV-M for July 2017 in relation to

the insured person was sent a notification dated 09/07/2018 about

elimination within 5 days of errors and (or) inconsistencies between

information provided by the policyholder and information available to

Pension Fund of the Russian Federation.

The notification was sent according to the registered correspondent register

by postal service 09/11/2018. Evidence of receipt of notice

the debtor is not included in the case materials.

Thus, it is unclear from the evidence presented whether

the debtor made an error in the previously submitted information independently and

eliminated it by sending the complementary form SZV-M to

moment such an error was identified by the Management or eliminated the error after

receiving a notification from the Department that the error has been corrected and (or)

inconsistencies, and it is not possible to verify

the debtor's compliance with the deadline for fulfilling the Department's notice.

Considering the above, the stated requirement is not indisputable.

In paragraph 3 of the Resolution of the Plenum of the Supreme Court of the Russian Federation

dated December 27, 2016 No. 62 “On some issues of application by courts of provisions

Civil Procedure Code of the Russian Federation and

Arbitration Procedural Code of the Russian Federation on writ

production" it is clarified that the requirements considered in the order

writ proceedings must be indisputable. Undisputed

are claims supported by written evidence,

the reliability of which is beyond doubt, as well as recognized

debtor

Arbitration Procedural Code of the Russian Federation,

Arbitration Court of the Udmurt Republic

Defined:

Refuse to accept the application of the Pension Fund Administration

Russian Federation (state institution) in Votkinsk,

Votkinsk and Sharkansky districts of the Udmurt Republic

(interdistrict) on issuing a court order dated March 20, 2019 No. 10-14/1770.

The determination may be appealed through the appellate procedure

proceedings in the Seventeenth Arbitration Court of Appeal on time, not

exceeding fifteen days from the date of its issuance, through the Arbitration

court of the Udmurt Republic.

Judge E.A. Bushueva

Arbitration Court of the Sverdlovsk Region, composed of judge N.I. Remezova

when keeping the minutes of the court session by the secretary of the court session

A.A. Tolstova considered the case at the court hearing based on the application

Individual entrepreneur Alexander Pavlovich Kharitonov (TIN

663300052465, OGRNIP 304663330900079)

to the State Institution - Pension Fund Administration

Russian Federation in the city of Sukhoi Log, Sverdlovsk region (TIN

6633007910, OGRN 1026601870811)

a third party who does not make independent claims regarding

subject of the dispute, Interdistrict Inspectorate of the Federal Tax Service No.

19 in the Sverdlovsk region

on declaring an action illegal.

The court session was attended by:

from the applicant - A.Yu. Timofeeva, representative, power of attorney dated February 12, 2019;

from the interested party - did not appear;

from a third person: they didn’t show up.

Interested person, third party about the time and place of consideration

the case was duly notified, including publicly, by posting

information on the court's website. The case file contains a petition from a third

person to consider the case in the absence of his representative. According to

Art. 156 Arbitration Procedural Code of the Russian Federation case

considered in the absence of their representatives.

The composition of the court has been announced. Rights and responsibilities are clarified. Restriction to the composition

court, no other petitions were filed.

introducing amendments to certain legislative acts of the Russian Federation

and invalidation of certain legislative acts (provisions

legislative acts) of the Russian Federation in connection with the adoption

Federal Law “On Amendments to Parts One and Two

Tax Code of the Russian Federation in connection with the transfer to tax authorities

authorities for the administration of insurance premiums for

compulsory pension, social and medical insurance" control over

correctness of calculation, completeness and timeliness of payment

(transfers) of insurance contributions to state extra-budgetary funds,

2017, carried out by the relevant bodies of the Pension Fund

Russian Federation, Social Insurance Fund of the Russian

Federation in the manner in force before the date of entry into force of this

Federal Law.

January 2017, adopted by the relevant authorities of the Pension

Fund of the Russian Federation, Social Insurance Fund of the Russian Federation

Federation within 10 working days from the date of receipt of the written application

(application submitted in electronic form with enhanced

qualified electronic signature for telecommunications

communication channels) of the policyholder for the return of overpaid (collected)

amounts of insurance premiums, penalties and fines (Part 1 of Article 21 of the Federal Law dated

Decision on the return of amounts of overpaid (collected) insurance

contributions, penalties and fines for reporting (calculation) periods expired before 1

January 2017, accepted if the payer does not have insurance

contributions of debts incurred during the reporting (calculation) periods that have expired

of this Federal Law, increased by 12 times. For purposes of application

To confirm the fact of incurring entertainment expenses in the amount of

25,000 rub. the applicant signed with IP Timofeev A.Yu. contract for

provision of legal services dated 01/24/2019, invoice for payment No. 3 dated 01/24/2019,

payment order No. 1752 dated January 28, 2019 in the amount of 25,000 rubles.

Taking into account the actual services provided, the category of the dispute, the volume

actions committed, the court believes that the applicant’s demand for recovery from

interested persons, the costs of paying for the services of a representative are subject to

satisfaction in the amount of 25,000 rubles.

Sufficient and reliable evidence to support

excessive expenses, the interested party does not include in the case materials

presented (Article 65 of the Arbitration Procedural Code of the Russian

Federation). No objections were also raised.

Based on the above, the applicant’s claims are subject to

satisfaction.

Guided by Art. Art. 110, 167-170, 201 Arbitration procedural

Code of the Russian Federation, Arbitration Court

Decided:

1. Satisfy the applicant's demands.

2. To recognize the actions of a State institution as illegal -

Office of the Pension Fund of the Russian Federation in the city of Sukhoi Log

Sverdlovsk region on refusal to return an Individual

entrepreneur Alexander Pavlovich Kharitonov overpaid

insurance premiums for 2014 in the amount of 113,796 rubles. 85 kopecks, for 2015 in

in the amount of 87,952 rubles. 35 kopecks

Oblige the State Institution - Pension Fund Management

Russian Federation in the city of Sukhoi Log, Sverdlovsk region, eliminate

committed violations of the rights and legitimate interests of an individual enterprise

tenant Alexander Pavlovich Kharitonov within 10 days from the date

entry into force of this decision by making a decision on

refund of overpaid insurance premiums for 2014 in the amount of 113,796

rub. 85 kopecks, for 2015 in the amount of 87,952 rubles. 35 kopecks and directions of this

decisions to the Interdistrict Inspectorate of the Federal Tax Service No. 19 for

Sverdlovsk region.

3. In order to distribute legal costs, recover from

State institution - Office of the Pension Fund of the Russian Federation

Federation in the city of Sukhoi Log, Sverdlovsk region (TIN 6633007910,

OGRN 1026601870811) in favor of an Individual Entrepreneur

Kharitonov Alexander Pavlovich (TIN 663300052465, OGRNIP

304663330900079) 300 (three hundred) rubles, to reimburse the costs of payment

state duty; 25,000 (twenty-five thousand) – in compensation

expenses for representative services.

4. The decision in this case comes into force after a month has passed from the date of its adoption, unless an appeal has been filed. If an appeal is filed, the decision, unless it is canceled or changed, comes into force from the date of adoption of the decision of the arbitration court of appeal.

5. The decision may be appealed in the manner of appeal to the Seventeenth Arbitration Court of Appeal within a month from the date of the decision (making it in full).

The appeal is submitted to the arbitration court of appeal

instance through the arbitration court that made the decision. Appeal

a complaint can also be submitted by filling out a form,

posted on the official website of the arbitration court on the Internet

http://ekaterinburg.arbitr.ru.

In case of appealing a decision through appellate proceedings

information about the time, place and results of the consideration of the case can be

obtain on the website of the Seventeenth Arbitration Court of Appeal

http://17aas.arbitr.ru.

6. With information about the date and time of issue of the writ of execution

The court office can be found in the “Arbitration Case File” service

in the case card in the “Addendum” document.

Writs of execution are issued no later than five days from

the day of entry into force of the judicial act.

At the request of the claimant, the date of issue of the writ of execution (copies

judicial act) can be determined (changed) in the appropriate

application, including by entering relevant information

through the service “Hotline for issuing copies of judicial acts and

writs of execution" on the official website of the arbitration court on the Internet

“Internet” or by calling the Hotline 371-42-50.

If the claimant fails to receive the writ of execution at the courthouse

on the appointed date, writ of execution no later than the next working day

day will be sent to the legal address of the claimant by registered mail with

notification of delivery.

If, before the judicial act enters into legal force,

appeal (except for cases considered in accordance with the procedure

simplified proceedings) the writ of execution is issued only after

entry into force of a judicial act. In this case, additional

information about the date and time of issuance of the writ of execution will be posted

in the case card “Addition”.

Judge N.I. Remezova