Annual Questionnaire – Primary Industry
For the 2016 financial year
CLIENT NAME:
The following list contains all the relevant information that will allow us to use your information to finalise the
tax accounts. Please answer ALL the questions. Where lists of information are required please compile
separate schedules. Please file information in a folder with an A-Z index as noted on the Financial
Statements Schedules attached.
Tick the relevant box if the information is enclosed or "N/A" if the schedule is not required. By providing
this information, we will be able to efficiently prepare your end of year taxation accounts and returns.
If you are not sure of any of the information required, please contact us.
Folder
Ref
Com puterised Accounts: (only com plete w here system file given)
Package:
User:
Version:
Passw ord:
Enclosed /
Yes
N/A
Enclosed /
Yes
N/A
System Files:
CD/Disk enclosed
E-mailed to Crow e Horw ath Advisor
A
Copies of your Trial Balance, Profit & Loss and Balance Sheet from your
accounting system.
E
If you haven't provided a system file, please provide an electronic copy of your
detailed General Ledger for the w hole year for all accounts/account names.
Folder
Ref
Com puterised Accounts and Non Com puterised Accounts:
G
Com puterised System
Please provide a copy of the bank reconciliation report plus the final bank
statement for the year show ing the balance at year end.
G
Manual Cashbook (Non Com puterised System )
Please provide your cashbook including a bank reconciliation plus a copy of
the final bank statement for the year show ing the balance at year end. Please
also include the first month of the new financial year w ith the source data.
G
Bank Statem ents (Non Com puterised System )
Please provide copies of all bank statements for the year plus deposit and
cheque butts. Please include the first month of the new financial year w ith the
source data.
H
Accounts Receivable
List (over page) or if you use the sales module of a computerised system
simply print a copy of the Debtors Aged Trial Balance (attach schedule) .
Please review for any bad debts and mark as necessary .
Nam e
Particulars
Am ount (inc GST)
$
$
$
$
Note: If Bad Debts are to be a deductible expense in the current year they must be w ritten out of your
Debtors Ledger before the end of your financial year.
I
Livestock on Hand
Complete and attach Reconciliation Schedules.
Folder
Ref
I
Com puterised Accounts and Non Com puterised Accounts:
Enclosed /
Yes
N/A
Produce on Hand
E.g. Wool not sold, produce harvested but not sold, fertiliser purchased but not
applied.
Details
Quantity
Am ount (ex GST)
$
$
$
J
Date
Fixed Assets
Details of cost, selling price and trade-in value of plant, vehicles, property etc
bought, sold or traded in for the period w ith copies of invoices.
Purchased (greater than $500):
New /
Used
Price
(inc GST)
Description
Asset traded
(if any)
Value
(inc GST)
$
$
$
$
$
$
Sold (excluding trade -ins included above):
Date
Price
(inc GST)
Description
Scrapped?
$
$
$
L
Details of any business investments, plus investments bought and sold during
the year, plus any income received from them e.g. dividends and interest.
L
Overseas investments – provide details of any investments, including life
insurance policies, land, shares, trusts or superannuation.
M
Accounts Payable
List (below ) w here not included in company file provided or please print a copy
of your Accounts Payable ledger and attach.
Nam e
Particulars
Am ount (inc GST)
$
$
$
N
Copies of GST w orkpapers and GST returns.
Did you process prior year GST adjustments as provided by your Crow e
Horw ath advisor?
Q
Loan
Loans
List below details of bank loans, including closing loan balances, interest rate
and details of securities in place (w here applicable).
Interest
Rate
Security
Balance
%
$
%
$
%
$
Folder
Ref
Q
R
Interest
Rate
Security
Balance
%
$
%
$
%
$
OTHER INCOME

Dairy Produce

Livestock Sales Invoices (e.g. Silver Fern Farms Limited)

Rebate Certificates (e.g. Dairy Meats/Ravensdow n)

Stock Firms / CRT / Dairy Companies

Invoice / Receipt Book

Fonterra Dairies Shareholding Statement
Details of dividends/
documentation).
R
Details of Sales receipts used directly, i.e. sales not banked.
bonuses
received
during
the
period
N/A
Enclosed /
Yes
N/A
(attach
EXPENSES
S
Bad Debts w ritten off prior to balance date, but invoiced during the period.
S
Details of any legal expenses (including copies of invoices).
S
Details of any insurance and ACC payments (including copies of invoices).
S
Details of any donations made.
S
Details of any expenses paid personally, i.e. paid out of a non-business bank
account or from a personal credit card (please provide invoices).
S
Details of motor vehicle expenses i.e. business related versus personal.
Please provide log book or mileage details, including date, distance and
purpose.
Vehicle
S
Enclosed /
Yes
Farming Income – please provide the follow ing invoices/statements, including
one month after Balance Date:
R
Folder
Ref
N/A
Hire Purchase Agreem ents
List below details of Hire Purchase Agreements, including closing loan
balances, interest rate and details of securities in place (w here applicable).
Hire Purchase
Folder
Ref
Enclosed /
Yes
Com puterised Accounts and Non Com puterised Accounts:
Business use %
Entertainment – You can only claim 50% of most entertainment expenses.
How ever, there are exceptions and exemptions. Please list all entertainment
expenses and give a brief explanation of each.
Date of last log book
Folder
Ref
Enclosed /
Yes
EXPENSES
S
Resident Withholding Tax (RWT)/Non Resident Withholding Tax (NRWT) .
Please provide copies (if any) of w orksheets and returns, and annual
reconciliation.
S
FBT – Copies of w orksheets and returns.
S
Holiday pay paid w ithin 63 days after your balance date.
S
Please provide details of any benefits supplied to employees e.g. cash or noncash benefits, including motor vehicles available for private use.
S
Dw elling Expenses – please provide detail of private expenses that w ere paid
from the farming bank account.
Expense
Private use %
N/A
Am ount (inc GST)
Insurance
Mortgage interest
Rates
Repairs
Pow er
Gas
Other:
S
Repairs & Maintenance – Details of significant repairs and maintenance,
alterations and modifications over $500.
S
Do you have any consumables on hand valued at over $58,000? E.g. fertiliser,
chemicals, fuel etc.
S
Please supply details of any goods (e.g. milk or meat), materials or paid labour
used for your ow n use.
Expense
S
S
Quantity
Am ount (inc GST)
Number of meals provided to:
Contractors:
Shearers:
Lamb Buyers:
Stock Agents:
Number of weeks accommodation provided
Folder
Ref
Enclosed /
Yes
OTHER
T
Resident Withholding Tax Certificates for interest received from any source.
U
Contingent Liabilities / Commitments:

Are there any contingent liabilities, law suits, guarantees?

Any commitments for capital expenditure at or since balance date?

Any commitment under a lease for plant or vehicles?
OTHER
Details of any other major transactions or changes undertaken during the
period.
OTHER
Did you process prior year rollover journals from your Crow e Horw ath advisor?
OTHER
Please provide details of any associated entities that are not clients of this firm.
OTHER
If this is a Trust, please fill in the “Annual Questionnaire – Trust”
OTHER
Do you require a copy of the accounts to be forw arded to a third party?
If Yes, please provide details:
GENERAL COMMENTS
N/A
Sheep Reconciliation
For the 2016 financial year
CLIENT NAME:
Opening
numbers
Description
Closing
numbers
Ewe hoggets
Ram/wether hoggets
Two tooth ewes
Mixed age ewes (rising 3 year and 4 year)
Rising five year and older ewes
Mixed age wethers/killers
Breeding rams
TOTAL
Deaths and losses
Natural increase (lambs docked last spring) – Ewes
Natural increase (lambs docked last spring) – Hoggets
Ewes to ram (last year)
Hoggets to ram (last year)
Numbers Reconciliation
Opening stock number
Add:
Purchased during year
Lambs bred/docked
Sub Total (A)
Deduct: Total sheep sold
Closing stock numbers
Known deaths and killed
Sheep killed for own use
Sub Total (B)
(A – B)
Unaccounted for and missing
Statistics
Total farm area
Ha /
Acres
Effective area
Include stock that you own, regardless of where the stock is located.
Do not include stock owned by other people but grazing on your land.
Ha /
Acres
Cattle Reconciliation
For the 2016 financial year
CLIENT NAME:
Statistics
Ha /
Acres
Total farm area
Effective milking
platform area
Ha /
Acres
Please indicate what breed your cattle are:
Beef breeds & beef crosses
Friesian & related breeds
Jersey & other breeds
Number of cows milked as at 1 December
Note: if you have multiple breeds of cattle, please copy this schedule and complete a separate schedule for
each breed.
Description
Opening numbers
Closing numbers
Rising one year heifers
Rising two year heifers
Mixed age cows
Bobby calves
Rising one year
Steers:
Bulls:
Steers:
Bulls:
Rising two year
Steers:
Bulls:
Steers:
Bulls:
Rising three year
Steers:
Bulls:
Steers:
Bulls:
Breeding bulls
TOTAL
Deaths and losses
Natural increase (calves bred during the year)
Cows/heifers to bull (last year)
Numbers Reconciliation
Opening stock number
Add:
Purchased during year
Calves bred
Sub Total (A)
Deduct: Total cattle sold
Closing stock numbers
Known deaths and killed
Cattle killed for own use
Sub Total (B)
Unaccounted for and missing
(A – B)
Include stock that you own, regardless of where the stock is located.
Do not include stock owned by other people but grazing on your land.
Deer Reconciliation
For the 2016 financial year
CLIENT NAME:
Statistics
Please indicate what breed your deer are:
Red deer
Wapiti, elk & related cross breeds
Other breeds
Note: if you have multiple breeds of deer, please copy this schedule and complete a separate schedule for
each breed.
Opening
numbers
Description
Rising one year hinds
Rising two year hinds
Mixed age hinds
Rising one year stags
Rising two year and older stags
Breeding stags
TOTAL
Deaths and losses
Natural increase (fawns breeding during the year)
Hinds to stags (last year)
Numbers Reconciliation
Opening stock number
Add:
Purchased during year
Fawns bred
Sub Total (A)
Deduct: Total deer sold
Closing stock numbers
Known deaths and killed
Deer killed for own use
Sub Total (B)
Unaccounted for and missing
(A – B)
Include stock that you own, regardless of where the stock is located.
Do not include stock owned by other people but grazing on your land.
Closing
numbers
Other Livestock Reconciliation
For the 2016 financial year
CLIENT NAME:
Statistics
Please indicate what breed your other livestock is:
Note: if you have multiple breeds of other livestock, please copy this schedule and complete a separate
schedule for each breed.
Opening
numbers
Description
TOTAL
Deaths and losses
Natural increase
Numbers Reconciliation
Opening stock number
Add:
Purchased during year
Natural increase
Sub Total (A)
Deduct: Total sold
Closing stock numbers
Known deaths and killed
Stock killed for own use
Sub Total (B)
Unaccounted for and missing
(A – B)
Include stock that you own, regardless of where the stock is located.
Do not include stock owned by other people but grazing on your land.
Closing
numbers
Additional Schedules
For the 2016 financial year
CLIENT NAME:
Accounts Receivable (Debtors)
These are sales or services that you have performed and invoiced up to and including the last day of the
financial year that you are yet to receive payment for.
If you have your own Debtors Ledger you do not have to complete this sheet. Instead please attach a copy
of your Debtors Ledger.
Nam e
Details
Ledger
Code
Quantity
Am ount
ex GST
GST
Am ount
inc GST
Fonterra Statement
(attach)
Stock sales
Accounts Payable (Creditors)
These are invoices for expenses dated up to and including the last day of the financial year you have
received but have not yet paid i.e. you purchase $100 of stock, receive an invoice dated prior to 31 March
2016/June 2016 , but do not pay for the invoice until April/July.
Please ensure that the details column is filled out, i.e. purchases, motor vehicle, power, etc.
If you have your own Creditors Ledger you do not have to complete this sheet. Instead please attach a copy
of your Creditors Ledger.
Nam e
Details
IRD
PAYE
IRD
FBT
IRD
RWT
Ledger
Code
Quantity
Am ount
ex GST
GST
Am ount
inc GST
Additional Schedules
For the 2016 financial year
CLIENT NAME:
Fixed Assets – Assets no longer used
Please peruse the Depreciation Schedule on your set of financial statements prepared by Crowe Horwath
Group last year and note any assets below that you are no longer using in the business.
Asset Code
Asset Description
Fixed Assets – Assets Purchased/Sold
Please supply any documentation that was required for the sale or purchase of an asset, i.e. hire purchase
agreements, loan documents, trade-in details, solicitors statements, invoices, etc.
Date
Asset
Am ount
ex GST
New or
used?
Purchased from /
sold to
Sale /
Purchase
How
financed?