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How to register quantities and output of permanent crops (apples) if for example the farm produces 50 tons of apples, of which 20 tons are sold as apples, 10 tons are sold as cider and 20 tons are sold as jam?
 
The production of 50 tons of fruit and berry orchards is entered under the heading of 152 Fruit and berry orchards, column 5-Production for the accounting year whatever their subsequent use (consumption in fresh state, drying, processing, canning etc.). The record is repeated under the subheading 349-Pome fruit (apples)

The 20 tons of fruit considering for sale are registered under the column 7. The sale of 30 tons of apple processed as cider and jam are recorded under the K 160 ¿ Processed products in column 7 ¿ sales





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