Improvement of the Documentary Support for Fixed Assets Accounting in the Agricultural Enterprises

Every business operation at the enterprise requires documentary confirmation, which ensures its legal proof. Therefore, each primary document must contain all the relevant information about the particular economic transaction. The purpose of the article is to study the state and provide suggestions on improving the documentary support for the fixed assets accounting in the agricultural enterprises. The problematic aspects of the documentary support for the fixed assets accounting were revealed and the necessity of its improvement in agricultural enterprises was grounded. In particular, it was found that, despite the existence of approved forms of accounting documents for fixed assets and methodical recommendations for their filling, today in practice, there is a number of issues on the organization and methods of reflecting fixed assets in accounting documents. At the legislative level, the specialized forms for accounting of land plots have not been approved, which makes difficult to display such objects in accounting. The ways of improvement of the documentary support for fixed assets accounting in the agricultural enterprises were proposed. In particular, they are: 1) the inclusion of additional requisites and withdrawal of superfluous requisites in the existing documentary forms; 2) the specification of the name of some documentary forms; 3) the development and / or implementation of forms for the fixed assets accounting, including for land plots, individual operations with facilities, for small and microenterprises; 4) the combination of related documentary forms in one form; 5) the coding information about objects in documentary forms of primary accounting. The improved form of the Report of acceptance and transfer of fixed assets and the Card for fixed assets accounting (microenterprises) was proposed.