ACCOUNTING ANIMALS FOR REARING AND FATTENING IN JSC "AGRICULTURAL ENTERPRISE"
The relevance of the problem is due to the fact that animal husbandry occupies a leading position in the country. It supplies the population with valuable food products - milk, beef, veal, etc. Animals for breeding and fattening include cattle raised on the farm or purchased, young animals of all types from the moment of obtaining offspring to transfer to the main herd, animals for fattening. The purpose of the article is to consider accounting animals for breeding and fattening, documenting these accounting entities, namely, on the example of primary documents, accounting registers of an agricultural organization. In the process of rearing young animals and fattening livestock changes are constantly occurring. The number of animals increases both by obtaining offspring from their breeding stock and by purchasing young animals. The fattening population also increases as a result of the fattening of livestock selected from the main herd. The herd constantly moves young animals from one age group to another, increasing the live weight and cost of livestock.According to the study of accounting animals forbreeding and fattening, you can make the following conclusions: minor violations were revealed, namely: serial number in the act on the reweighting of animal is not specified, in the act for registering offspring of animals, in the weighing register total gain and average daily gain are not specified. In general the accounting of animals for rearing and fattening meets the principles of timeliness, accuracy, reliability and validity; live weight gain is calculated correctly. There is no incorrect invoice correspondence. For eliminating the shortcomings found during the audit you can give the following recommendations: when making primary documents it is necessary to numerate them; the organization should necessarily conduct an inventory of animals for rearing and fattening, which will strengthen control over the number of animals.