Purchase of goods and materials for another organization accounting entries. Accounting for inventories at accounting (planned) prices

Business transaction "Received materials from the supplier" - one of the most common transactions in accounting... And in fact, both at industrial enterprises, of which there are a lot in Russia, and at many other organizations, activities are based on the purchase and sale of materials. Therefore, it is very important that this operation is carried out correctly, and all the nuances are taken into account.

Main groups

Materials or (a more complete title of an accounting article) is quite extensive article... It includes the following groups:

• materials;
• raw materials;
• purchased semi-finished products and components;
• fuel;
• spare parts;
• Construction Materials;
• inventory and household. accessories, etc.

Methods of conducting

Supply options for materials can be several... Consider cooperation with suppliers (you can also get inventories from the founders as a quality or create them on your own by the organization).

Delivery contract

Here you can also distinguish delivery with payment upon receipt of materials and delivery with a prepayment. In the case of postpaid deliveries, following standard wiring:

• D10 K60- the inventories arrived at the warehouse;
• D19.3 K60- reflected the amount of VAT in the price paid for the received inventories;
• D68.2 K19.3- attributed the amount of paid VAT to reimbursement from the budget;
• D60 K5 1 - extinguished accounts payable counterparty.

Important: VAT is not included in the amount shown in 1 transaction.

If the inventories were paid earlier, then D60.02 K51- reflected the advance payment to the supplier for the inventories;

The expense report is used by the organization to confirmation by the accountable person of spending the amounts given to him... Also, supporting documents must be attached to the report ( cashier's checks etc.).

Thus, in this case, the company acquires accountable person... Postings in this situation will be the following(standard scheme):

• D71 K50- issued cash from the cash desk to the accountable person;
• D10 K71- received inventories from the accountable person;
• D19.3 K71- reflected VAT;
• D68.2 K19.3- attributed VAT to refund.

There is another option, how you can reflect the receipt of materials from the reporting person, showing the actions of the supplier. This accounting method will allow you to analyze supplies in the context of suppliers.

• D71 K50- issuance of funds to the accountable person for the needs of the company;
• D10 K60.1- received materials from the supplier to the warehouse (based on primary documents attached to advance report);
• D19.3 K60.1- reflected VAT;
• D68.2 K19.3- attributed VAT to reimbursement;
• D60.01 K71- Reflected payment to the supplier by the reporting entity.

Barter agreement

There are times when goods enter the organization under a barter agreement. Then you need to register them in the following way(in this case, the usual procedure for the transfer of ownership of the inventories is provided):

• D10 K60.01- received inventories from the counterparty under the barter agreement;
• D19.3 K60.01- the amount of VAT is reflected;
• D68.2 K 19.3- attributed the value added tax to the refund;
• D62.01 K91.1- reflected the exchange of inventories under the concluded agreement;
• D91.2 K10- wrote off the transferred inventories;
• D91.2 K68.2- reflected the VAT charged on the transferred materials;
• D60.01 K62.01- offset the counterparty's debt under the contract concluded with him.

As a cost estimate of the inventories transferred under the exchange agreement, they take the price that the company uses in similar conditions to determine the cost of similar materials.

Often, legally competent drafting of documents when accepting inventories helps to resolve disputes between the supplier and the buyer, if such arise, for example, when the quality of the received materials is inadequate.

Consider the case when a supply agreement has been concluded between the supplier and the buyer... If in this case inventories are transported, then the supplier must bring the invoice or consignment note together with them.

He must also provide (remember that the invoice is the basis for payment for materials)

Next, an employee of the buying company (financially responsible person) verifies the composition of the delivered material with the invoice and invoice and, if everything is in order, signs the documents (each in 2 copies) and keeps one of the copies for himself. Further, both in the buying company and in the supplying company, copies of these documents must be signed by an authorized person and they must be stamped.

If the received inventories do not match the description in accompanying document or the packaging is badly damaged, it is necessary to draw up acceptance certificate.

If everything is in order, the buying company can make credit slip with a list of received materials.

If the materially responsible person accepts the goods outside the warehouse of the buying company, then a power of attorney must be issued to this person to receive the materials.

The waybill is base document for transactions 1, 2 and 3 in the list of transactions for postpaid delivery, a credit slip for 1, invoice for 2. Bank statement for 4.

And if the inventories were acquired by an accountable person? Then an advance report is required, which has already been discussed (in one copy), as well as cash receipts and other documents confirming the fact of payment. In the process of transferring the materials to the warehouse by the reporting person, a receipt slip is issued.

This receipt note is the basis for posting 2 in the list of transactions when goods are received through the reporting entity according to the standard scheme, and a sales invoice is also required to post it. For 1 post - withdrawal slip... For 3 - invoice and waybill. For 4 - the same as for 3, but also required.

If the accountant uses a scheme that includes settlements with suppliers, then for the 5th posting from this list, an accounting reference will be required.

If inventories were received under an exchange agreement, then invoices are required for 1, 2, 3, 4 and 5 transactions; credit slip - for 1; invoices - for 2, 3, 4, 5 and 6; accounting reference-calculation - for 7.

Materials received - no documents

In this case, there is a special procedure for accepting materials for accounting, which are now called unbilled deliveries.

In order to receive materials, an act is drawn up in the form of M-7, for acceptance of containers - an act in the form of TORG-5.

Acts should be created in 3 copies. One of them is given to the supplier. In order for the act to have legal force, it is necessary to create a commission, which must include a representative of the supplier company or an independent expert.

Further received inventories must take into account at a certain cost in other words, evaluate. If the organization has adopted actual cost, then inventories are accepted for accounting at market prices.

Further, after the receipt of documents, there may be different situations... Either the cost indicated in the documents coincides with the cost at which the inventories were taken into account, or it does not match. In the latter case, the accounting records need to be corrected.

Thus, there are a lot of different nuances in the posting "receipt of materials from the supplier", but it is not difficult to understand them.

The receipt of goods and services in 1C is presented in this video.

Since many users of the program often understand the concept of "posting" in 1C 8.3 as the receipt of materials at the warehouse and vice versa, in this article I want to consider the difference between these concepts. In addition, we will consider the registration in 1C Accounting of the receipt of materials for processing.

This operation is located in the "Purchases" section and is almost no different from the operation of purchasing goods.

Consider the receipt of materials in 1C 8.3 using a real example. We go to the "Purchases" section, then follow the link "Receipt (acts, invoices)" to go to the list of receipt documents. In the list box, press the button "Receipt". A drop-down list will appear, in it we select "Goods (invoice)":

A window for creating a new document will open. We fill in the details of the document header and the tabular section. Of course, we add the materials we need to the tabular section. Here is an example of a document taken from the 1C demo database that comes with the program:

Let's see the postings that the document generates:

The main and, perhaps, the only difference between goods receipt and goods receipt is the accounting account. Materials are accounted for on account 10.01. Otherwise, everything is the same. Also, there is a debt to the supplier (credit account 60.01), an entry is also created in the VAT register for entries in the purchase book.

In order for the accounting account for materials to be set automatically, it must be configured for the item group in which the materials are located. This is done in the register "" from the reference book "Nomenclature".

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If the same item can be both an item and a material, you must manually set the accounting account in the document.

Capitalization of materials to the warehouse

The main purpose of this document is the posting of surplus materials that were identified during the inventory. Therefore, we will consider this operation, starting with the creation of the document "".

We select the item "Warehouse" in the main menu and in the section "Inventory" click on the link "Inventory of goods". In the window with the list of documents, click the "Create" button. In the window for creating a new document, fill in the details "Organization" and "Warehouse".

Further, in order to fill in the tabular section, you can use the "Fill" button and select the "Fill on stock balance" item. This is usually done in accounting, if a complete inventory of the warehouse is required. One line is enough for us for an example. Be sure to follow the accounting account:

This document does not generate transactions. It only records the fact of surplus or shortage, and also serves to print the inventory sheet.

I have artificially created a surplus of material as you can see in the Deviation column. Now we will use the button “Create based on” and select the line ““ from the list provided. The document we need will be automatically generated:

If the columns "Price" and "Amount" have not been filled in, then the program could not find the cost price of the material, and you need to set the values ​​manually.

We post the document and look at the postings:

It can be seen from the figure that 3 pieces of material are credited to account 10.01 at the expense of 91.01 of the “Other income” account.

Now we can safely conclude that the main difference between "Receipt of materials" and "Capitalization" is that there is no debt to counterparties, and there is no effect on the amount of VAT.

Receipt of materials for processing

The essence of the receipt for processing is that the materials are not recorded on the balance sheet. Correspondence occurs with off-balance sheet 003.01 Materials in stock. Thus, these materials are not ours, we just have to process them and return them to the counterparty, and get money for processing services. This accounting scheme is used in.

We thank for the suggested topic Shatalova Elena Sergeevna, chief accountant of Technolux Metal LLC, Moscow.

Now it is not necessary to use unified primary forms, including those provided for accounting for materials and their movement. Therefore, organizations are slowly beginning to reshape the State Statistics Committee forms for themselves. And on this wave, accountants once again ask themselves the question: what document will be the basis for accepting materials for accounting and writing them off as expenses?

Speaking of materials, we will consider both production materials and raw materials, and office materials, for example, stationery.

We document the arrival of materials in the organization

The posting of materials implies not only their physical receipt by the materially responsible employee of the organization (for example, a storekeeper), but also their reflection on the accounting accounts (as a rule, this is a posting on the debit of account 10 "Materials").

Options documenting several, and often they depend on the situation arising during the acceptance of materials, as well as on the structure of the organization and the system of internal workflow adopted in it.

Receipt order according to the form No. M-4. It applies if there are no comments on the quality and range of materials. Only now the form No. M-4 is quite large. Therefore, you can easily remove from it some details that are not related to the mandatory details of the primary document a clause 2 of Art. 9 of the Law of 06.12.2011 No. 402-FZ (hereinafter - the Law on Accounting):

• numbers of forms according to OKUD and OKPO;
• passport number (it makes sense to leave only if you come with materials containing precious stones and metals);
• information about the insurance company;
• column with unit code.

Stamp on the invoice replaces the receipt slip, is affixed in similar situations - when materials are received without any discrepancies in quantity, quality and assortment. Such a stamp should contain the main details of the receipt order: who received, how much, when p. 49 Methodical instructions, approved. Order of the Ministry of Finance dated December 28, 2001 No. 119n (hereinafter referred to as the Methodological Instructions); Letter of the Ministry of Finance dated October 29, 2002 No. 16-00-14 / 414; p. 4 PBU 1/2008.

Consignment note TORG-12, signed by the person responsible for the storage of materials, for example, a storekeeper. In this case, it makes no sense to draw up a credit slip or another document replacing it.

The act of acceptance of materials in the form No. M-7. It must be drawn up if one thing is written in the invoice from the supplier, but something else has been received (for example, materials were delivered in the wrong quantity, range, or of the wrong quality). You will also need such an act when accepting materials for safekeeping. Form No. M-7 can also be cleaned up by removing unnecessary details (for example, "Name of the insurance company", "Date of shipment of products ..." "Type of packaging", "Unit code", "Passport number"). At the same time, the agreement between your organization and the supplier may stipulate that some other document is drawn up to fix the identified discrepancies.

For acceptance of materials, both fully complying with the terms of delivery, and received with identified discrepancies, it is possible to develop and use a single, universal document:

• take as a basis the classic receipt order (according to the form No. M-4, removing unnecessary details from it);
• supplement what happened with the details that may be needed when revealing discrepancies in the quantity and quality of the materials received (they can be taken from the form No. M-7).

CONCLUSION

When posting materials, it is important to make a document, firstly, confirming the fact of posting, and secondly, complying with the document flow rules established in your organization.

We issue materials from the warehouse

From the warehouse of the organization to any department, materials are also issued not on parole. Previously, for the release from the warehouse, the following unified documents were used:

• <или>invoice claim (form No. M-11) - when materials are released from the warehouse, if the organization has no limits on their receipt;
• <или>limit fence card (form No. M-8) - if such limits are set in the organization;
• <или>an invoice for the release of materials to the outside (form No. M-15) - when transferring them to another geographically separate division of the company (for example, to a branch that has its own warehouse).

The same documents can be drawn up in 2013, "unloading" them from unnecessary details. Or you can develop your own - a universal form. To do this, take the form that you used most often (before 2013) and optimize it (remove unnecessary details and add details that you may need).

We write off production raw materials and materials as expenses

Accounting. After the materials are released from the warehouse for use in production, their cost is debited from account 10 "Materials" and is reflected in the debit of the cost accounting accounts. p. 93 of the Methodological Guidelines.

But it so happens that the raw materials and materials transferred to the workshop or to the work site were not used for the production of products. That is, they simply "moved" from the warehouse and are stored in a new place, waiting in the wings. From an economic point of view, their cost should not be counted as expenses of the current month at all. But tracking the use of materials is not the business of accountants, but of economists or industrialists. Therefore, in such situations, it is advisable to draw up an act of material consumption. The Methodological Guidelines for the accounting of the inventories say that it is needed only when, when the materials were released from the warehouse, their purpose was not indicated: for which specific order or type of product they were received nn. 97, 98 Guidelines.

The release of such materials from the warehouse to the production unit is best reflected as an internal movement. Using for this special sub-accounts 10- "Ma-materials in the warehouse" and 10- "Ma-materials in the shop".

But in many organizations, acts of consumption of raw materials and materials are monthly. Moreover, regardless of whether their intended purpose was indicated upon receipt from the warehouse or not.

In tax accounting the situation is similar. Moreover, in Tax Code there is a direct rule: the cost of materials not used in the manufacture of products cannot be taken into account when calculating the total amount material costs this month a clause 5 of Art. 254, Articles 318, 319 of the Tax Code of the Russian Federation.

As you can see, if you keep track of the expenditure of materials, this will allow you not only to achieve greater reliability in accounting, but also to correctly calculate income tax.

If the materials do not immediately go into production, but only move from the warehouse to the workshop for storage, do not rush to write off their cost to account 20 "Main production". So you can overestimate the amount of direct expenses of the current month, which can distort your accounting, and after it - and tax accounting (if it is based on accounting). The act of consumption of materials will help you justify expenses both in tax accounting and in accounting. And the auditors - inspectors and auditors - will have fewer questions.

"Non-production" materials and stationery

Accounting for production materials is usually taken quite seriously. But accountants often do not pay enough attention to office materials (in particular, stationery). Different approaches are used to organize their workflow.

APPROACH 1. When purchasing materials through an accountable employee and his expenses are confirmed, and the materials are credited, and they are written off to expenses on the basis of the advance report and primary documents proving their purchase. But this is wrong.

EXPERIENCE EXCHANGE

General Director of the auditing firm Vector Development LLC

“Any property, including stationery and others, must be capitalized. Immediately reflecting the write-off of their value on the expense accounts is an error that leads to risk, in particular for income tax. The risk naturally increases as the transaction amount grows. It will not work to write off materials and stationery on the basis of a supplier's invoice or a store's sales receipt - these documents only indicate the receipt of materials in the organization. Must be additional documents registering their expenditures d ”.

APPROACH 2. If the claim-invoice or limit-fence card, according to which the materials were received, indicates where they will be used and for what purpose, then there is no need to draw up an act on the use of such materials. p. 98 of the Methodological Guidelines... And if, when issuing materials from the warehouse, the purpose of their use was not clear, then an expense report is drawn up.

That is, this is the same approach as when writing off production materials. It is safe if the materials are not handed out to departments or other structural units in reserve, but immediately begin to be used. They took, for example, 10 fountain pens and distributed them to five office workers. Why else draw up an act stating that the pens have begun to be used for work purposes? It's not rational. Therefore, on the date of issue of materials from the warehouse, their cost is written off to cost accounting accounts.

But if there are a lot of materials issued from the warehouse, questions may arise about the justification for writing off their cost to expenses. Let's consider an example. On April 29, 10 boxes of A4 paper were transferred to the accounting department of a small organization, each box contains five reams of paper. Total - 50 packs. It is clear that for an average small organization at the end of the month, all this paper simply cannot be physically used for work purposes. Exceptions are, of course, possible - for example, you need to make copies a large number documents upon request tax office... But if there is nothing extraordinary, then recognition of the costs of the entire cost of the paper transferred to the accounting department in April is unjustified. Moreover, both in accounting and tax accounting.

EXPERIENCE EXCHANGE

“Today, both for the purposes internal control and for the purposes of reducing tax risks, the previously valid rules are retained.

It is possible to write off the capitalized property for expenses immediately, or it is possible as soon as it is actually spent (it depends on the amount of the transaction - this is the requirement for accounting rationality). For example, no one will wait until the ink in a ballpoint pen runs out to give the employee a new one, but a new calculator will not be issued until a certain period of time after the old one is issued. It is also hardly correct to immediately write off 25 boxes of paper purchased in reserve as expenses at a time, if the organization employs two people (director and accountant) and the volume of workflow is insignificant. "

APPROACH 3. A bill of materials consumption is always needed, regardless of whether their intended use was indicated during the issue from the warehouse or not. After all, the fact that the materials were released from the warehouse to another division does not mean that they have begun to be used. The last example given is a confirmation of this. This is the most conservative option.

EXPERIENCE EXCHANGE

“What document to draw up an expense with - an act or something else - determines the accountant himself and sets it in accounting policy.

In addition, for office supplies, the "storekeeper" is often a secretary or office manager. The property is transferred to him upon arrival. And the transfer of office supplies to the final recipient - an engineer, accountant or other office worker - means writing them off to expenses. After all, as a rule, there is no need to control and form a separate document on how they used up paper, pencils, markers or files (if they received them in reasonable quantities) ”.

General Director of Vector Development LLC

Do not forget that the manager must approve the forms of all primary documents used, including the expense statement, either by a separate order, or in an appendix to the accounting policy.

After the accounting department receives quantitative data on the materials used, it will be necessary to determine the cost of writing them off. As a rule, a separate ledger is created for this. Recall that the cost of writing off materials is determined by one of the methods approved by accounting policies:

• in accounting - at the unit cost, at the average cost or by the FIFO method;
• in tax accounting - at the unit cost, at the average cost, by the FIFO or LIFO method.

Any organization acquires materials for the activities of the company not for their own sake. And the purchased values ​​will not lie in the warehouse as a dead weight for the director to admire. They are intended for use in manufacturing, sales, or management needs. Therefore, the purchased materials are further consumed in production.

However, in the warehouse, the storekeeper or the warehouse manager is responsible for them, and the materials on account 10 are taken into account. When the materials leave the warehouse, the situation will change: the account and the person in charge will change. In this article we will analyze the write-off of materials. step-by-step instruction by this procedure for you.

1. Accounting entries for writing off materials

2. Registration of writing off materials

3. Writing off materials - step-by-step instructions, if not all are consumed

4. Rates of writing off materials to production

5. An example of a write-off certificate

6. Methods of writing off materials to production

7. Option number 1 - average cost

8. Option number 2 - FIFO method

9. Option number 3 - at the cost of each unit

So, let's go in order. If you don’t have time to read a long article, watch the short video below, from which you will learn all the most important on the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

In more detail than in the video, we will analyze the write-off of materials later in the article.

1. Accounting entries for writing off materials

So, let's start by determining where the purchased materials can be sent. It should be noted that the materials are truly ubiquitous and there are ways of what is called "plugging a hole" in any problematic area of ​​the organization:

• - serve as the basis for the production of products
• - be an auxiliary consumable in the production process
• - perform the function of packing finished products
• - used for the needs of the administration in the management process
• - to assist in the liquidation of fixed assets decommissioned
• - used for the construction of new fixed assets, etc.

And on what materials are released from the warehouse depend accounting entries on writing off materials:

Debit 20"Primary production" - Credit 10- released raw materials for production

Debit 23 « Auxiliary production» — Credit 10- materials were released to the repair shop

Debit 25"General production costs" - Credit 10- the rags and gloves were released to the cleaning lady serving the workshop

Debit 26 « General running costs» – Credit 10- issued to the accountant paper for office equipment

Debit 44"Selling expenses" - Credit 10- a container for packaging finished products was issued

Debit 91-2"Other expenses" - Credit 10- materials were released for the liquidation of the fixed asset

It is also possible a situation where it is found that the materials included in the accounting are in fact missing. Those. there is a shortage. For such a case, there is also an accounting entry:

Debit 94"Shortages and losses from damage to values" - Credit 10- missing materials written off

2. Registration of writing off materials

Any business transaction accompanied by the preparation of a primary accounting document, not an exception and write-off of materials. The step-by-step instruction in the next paragraph contains the study of the primary documents that accompany the write-off process.

Currently, any commercial organization has the right to independently determine the set of documents that will be used to process the write-off of materials, therefore, the design of the write-off of materials may differ from organization to organization.

The main thing is that the documents used are approved as part of the accounting policy and contain all required details, provided for by Article 9 of Law No. 402-FZ "On Accounting".

Typical forms that can be used when writing off materials (approved by the Decree of the State Statistics Committee of 10/30/1997 No. 71a):

• — invoice claim (Form No. M-11) is used if the organization has no limits on the receipt of materials
• — limit fence card (Form No. M-8) is used if the organization has established limits on the write-off of materials
• — side invoice (Form No. M-15) is applied to another separate division of the organization.

The organization can modify these forms - remove unnecessary details and add details that the organization needs.

Invoice requirement is suitable for movement accounting material values within the organization, between financially responsible persons or structural divisions.

The waybill in duplicate is drawn up by the materially responsible person structural unit handing over material values. One copy serves as the basis for writing off the values ​​for the handing over department, and the second for the receiving department for posting the values.

3. Writing off materials step by step instructions, if not all is spent

Usually, when drawing up these documents, it is assumed that the released materials were immediately used for their intended purpose, which means that they are accompanied by the postings that we discussed above - for credit 10 accounts and debit 20, 25, 26, etc.

But this does not always happen, especially in large-scale production. Materials transferred to the work site or workshop may not be immediately used in production. In fact, they simply "move" from one storage location to another. In addition, it is not always when materials are released that it is known for the production of which type of product they are intended.

Therefore, those materials that were released from the warehouse, but not consumed, should not be accounted for as expenses of the current month, neither in accounting, nor in tax accounting for income tax. What to do in this case, how to write off materials step by step instructions further.

In such situations, the issue of materials from the warehouse to the production unit should be reflected as an internal transfer, using a separate subaccount to account 10, for example, "Materials in the shop". And at the end of the month, another document is drawn up - an act of consumption of materials, where the direction of expenditure of materials will already be visible. And at this moment the materials will be written off.

Such tracking of material consumption will help to achieve greater reliability in accounting and correctly calculate income tax.

Please note that this applies not only to materials that go into production, but also to any property, including stationery, used for administrative needs. Materials should not be issued “in reserve”. They should be used immediately. Therefore, a one-time operation to write off 10 calculators to the accounting department of 2 people during verification will surely raise questions - for what purposes they were required in such a quantity.

4. An example of a write-off certificate

1. - or you issue and immediately write off only what is actually spent (in this case, the requirement of the invoice is quite enough)
2. - or you draw up an act for the write-off of materials (you transfer the invoice requirement, and then gradually write off the write-off certificates).

If you use acts for writing off, do not forget to approve their form as part of the accounting policy.

The act usually indicates the name, if necessary - the stock number, quantity, accounting price and amount for each name, the number (code) and (or) name of the order (product, product) for the manufacture of which they were used, or the number (code) and (or) the name of the costs, the amount and amount according to the rates of consumption, the amount and amount of expenses in excess of the rates and their reasons.

An example of how such an act might look like is in the picture below. I repeat, this is just an example, the type of act will very much depend on the specifics of the enterprise. Here, as a basis, I took the form of an act that is used in budgetary institutions.

5. Rates of writing off materials to production

Legislation on accounting does not establish standards according to which materials should be written off for production. But in paragraph 92 Methodical instructions on the accounting of the MPZ (order of the Ministry of Finance dated December 28, 2001 No. 119n) it says that materials are released into production in accordance with the established norms and volume production program... Those. the amount of materials written off should not be uncontrolled and the norms for writing off materials for production should be approved.

Moreover, for tax accounting it would be useful to recall Article 252 of the Tax Code: the costs are economically justified and documented.

The organization sets the consumption rates of materials (limits) independently ... They can be fixed in estimates, technological maps and other similar internal documents. Documents of this kind are not developed by the accounting department, but by the unit that controls the technological process (technologists), and then they are approved by the head.

Materials are written off for production in accordance with the approved standards. You can write off materials in excess of the norms, but in each such case, you need to explain the reason for the excess write-off. For example, the correction of defects or technological losses.

The release of materials in excess of the limit is made only with the permission of the head or persons authorized by him. Primary accounting document- a bill of lading, an act - there must be a note about the excess write-off and its reasons. Otherwise, the write-off is illegal, leading to a distortion of the cost price and accounting and tax reporting.

On the topic of costs in the form of technological losses, you can read: Resolution of the FAS North Caucasian district from 04.02.2011. No. А63-3976 / 2010, letters of the Ministry of Finance of Russia dated 05.07.2013. No. 03-03-05 / 26008, dated 31.01.2011. No. 03-03-06 / 1/39, dated 01.10.2009. No. 03-03-06 / 1/634.

6. Methods of writing off materials to production

So, now we know what documents we need to write off materials, and we also know the accounts to which they are debit. We know from the documents how many materials have been written off. Now the matter is small - to determine the cost of their write-off. How can we determine how much the released materials cost, and how much will the write-off posting be? Let's take a look at a simple example, based on which we will study the methods of writing off materials to production.

Example

LLC "Sladkoezhka" produces chocolates. For their packaging, cardboard boxes are purchased. Let 100 such boxes be purchased at the price of 10 rubles. a piece. The packer comes to the warehouse for boxes and asks the storekeeper to release 70 boxes to him.

Until we have a question, how much each box costs. The packer receives 60 boxes of 10 rubles each, for a total of 600 rubles.

Let the boxes in the amount of 80 pieces be purchased, but at a price of 12 rubles. a piece. The same boxes. Of course, the storekeeper does not keep old and new boxes separately, they are all kept together. The packer has come again and wants to receive more boxes - 70 pieces. The question is - at what price will the boxes, released the second time, be evaluated. Each box does not say how much it cost - 10 or 12 rubles.

Different answers can be given to this question, depending on which method of writing off materials for production is approved in the accounting policy of Sladkoezhka LLC.

7. Option number 1 - average cost

After the packer left the warehouse with boxes for the first time, 40 boxes of 10 rubles were left on him. - this will be, as they say, the first batch. Purchased another 80 boxes for 12 rubles. - this is the second batch.

We count the results: we now have 120 boxes for total amount: 40 * 10 + 80 * 12 = 1360 rubles. How much does a box cost on average?

1360 RUB / 120 boxes = 11.33 rubles.

Therefore, when the packer comes for the second time for the boxes, we will give him 70 boxes at 11.33 rubles, i.e.

70 * 11.33 = 793.10 rubles.

And in the warehouse we will have 50 boxes worth 566.90 rubles.

This method is called by the average cost (we found the average cost of one box). With the further arrival of new batches of boxes, we will again calculate the average and again issue boxes, but with a new average price.

8. Option number 2 - FIFO method

So, by the time of the second visit of the packer, we have 2 batches in our warehouse:

No. 1 - 40 boxes of 10 rubles. - by the time of acquisition, this is the first batch - the "older"

No. 2 - 80 boxes, 12 rubles each. - according to the time of acquisition, this is the second batch - more "new"

We assume that we will issue to the packer:

40 boxes from the "old" - the first batch of purchase at the price of 10 rubles. - total for 40 * 10 = 400 rubles.

30 boxes of "new" - the second largest batch of purchase at a price of 12 rubles. - total for 30 * 12 = 360 rubles.

In total, we will give out in the amount of 400 + 360 = 760 rubles.

The warehouse will have 50 boxes of 12 rubles each, for the amount of 600 rubles.

This method is called FIFO - first came, first left. Those. first, we kind of release material from an older batch, and then from a new one.

9. Option number 3 - at the cost of each unit

At the cost of a unit of inventory, i.e. each unit of materials has its own cost. For ordinary cardboard boxes, this method is not applicable. Cardboard boxes are no different from each other.

But the materials and goods used by the organization in a special order (jewelry, precious stones, etc.), or stocks that cannot replace each other in the usual way, can be valued at the cost of each unit of such stocks. Those. if we all had different boxes, on each we would stick our own tag, then each of them would have its own cost price.

Here are the most important questions on the topic of writing off materials: step-by-step instructions are now in front of your eyes. For those who keep records in the 1C: Accounting program - watch the video tutorial on how to write off materials in this program.

What problematic questions about writing off materials have you accumulated? Ask them in the comments!

Also you can, which were mentioned in the article, on the issue of technological losses.

Write-off of materials step-by-step instructions for accounting

Material transactions allow you to track in the accounting the movement of material values: materials processed in the manufacture of finished products, inventory, stationery, etc. Without material transactions neither large nor small firms can do without, since it is difficult to imagine economic life without various kinds of inventories.

The concept of materials as part of a business process

To maintain a continuous business cycle and generate income, any company must use material resources. One of their types is materials. This asset, as a rule, has a low value and is completely consumed in the course of the firm's activities; the subsequent sale is almost never the main purpose of their acquisition. Raw materials and materials are used in the main activity or for the management needs of the company.

Accounting for the movement of material assets is regulated by the internal accounting policy, drawn up in accordance with the requirements of the legislation and approved by the administration of the enterprise. The platform for the formation of accounting policy is PBU 5/01 "Accounting for inventories" (approved by order of the Ministry of Finance of the Russian Federation dated 09.06.2001 No. 44n). In addition, we note that fixed assets with a value not exceeding 40,000 rubles should be reflected in the accounting in the same way as materials. This is stated in another normative document- PBU 6/01 "Accounting for fixed assets" (approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n).

Material classification

Inventories, based on the purposes of their acquisition and methods of consumption, are subdivided into various groups... The chart of accounts reflects the classification of materials by such groups using subaccounts opened to account 10 "Materials":

1. 10.1 "Raw materials and materials" - a subaccount is needed to account for the material resources consumed in the production of products, works, services.
2. 10.2 "Component parts, purchased semi-finished products" - the subaccount is intended to account for the components used for the assembly of technically complex products and the final assembly of finished products, as well as semi-finished products if the company cannot make a product from raw materials on its own.
3. 10.3 "Fuel and lubricants" - this subaccount is used to record fuel, oils, lubricants for vehicles and self-propelled vehicles.
4. 10.5 "Spare parts" - all materials used for the repair of cars, equipment, machinery pass through this subaccount.
5. 10.6 "Other materials" - funds for business are attributed to this sub-account.
6. 10.9 "Inventory" - is designed to reflect in accounting devices and tools used for current auxiliary needs.
7. 10.10 " Special equipment and overalls in the warehouse ”- this is where a record of tools and clothing in the warehouse is kept.
8. 10.11 "Special equipment and overalls in use" - the subaccount takes into account the objects indicated in the previous paragraph, but already transferred from the warehouse to operation.

How is the accounting of the refinery carried out?

To account for the posting, transfer and write-off of materials, as a rule, the forms contained in the decree of the State Statistics Committee of the Russian Federation of 07/30/1997 No. 71a are used. Since 2013, after amendments were made to the law "On accounting" dated 06.12.2011 No. 402-FZ, they ceased to be mandatory. Nevertheless, not wanting to incur additional material and labor costs for the development of their own letterheads, firms continue to use these forms. In this case, the following documents are most often encountered in practice:

• invoice requirement;
• invoice for the release of materials to the side;
• credit slip;
• limit fence card.

The materials received when registering are evaluated at the costs actually incurred for their acquisition or at discount prices.

Accounting of materials is carried out, as already mentioned, using account 10 and subaccounts opened to it. The Chart of Accounts suggests opening subaccounts, which we presented in the previous section. However, business entities, based on the specifics of their activities, can form their own sub-accounts, designating them in the accounting policy. At the same time, subaccount 10.3 is often used to account for gasoline, subaccount 10.1 is used for raw materials written off for production, and subaccount 10.6 for small inventory.

If the company applies discount prices, accounts 16 "Deviation in the cost of material assets" and 15 "Procurement and acquisition of material assets" will be added to the above-mentioned main account. There is a link between the actual and accounting valuation of the inventories.

Example 1

In the organization "Three Little Pigs" there is a decision to receive inventories at discount prices, which is reflected in the accounting policy. The company purchased a batch of meat of 250 kg at a price of 210 rubles. per kg. The discount price was set at 260 rubles. per kg. When posting to the warehouse, you will need to do the following material transactions:

1. Dt 15 Kt 60 - 52,500 rubles. - Meat from the counterparty was capitalized.
2. Dt 19 Kt 60 - 9 450 rubles. - VAT is reflected.
3. Dt 10.1 Kt 15 - 65,000 rubles. - raw materials are accounted for at discount prices.
4. Dt 15 Kt 16 - 12,500 rubles. - the difference between the accounting and actual value is reflected.

Here we have cited a situation when the accounting estimate is higher than the actual value, but in practice the opposite situation may take place, when the actual value is higher than the accounting one. Then the final record will take the following form: Dt 16 Kt 15 - the difference in excess is taken into account actual cost delivery over accounting.

Example 2

The firm "Zakat" bought a stationery for office needs, in particular, 10 archive folders were purchased at a price of 50 rubles. a piece. As a result, the accountant will need to make the following entries:

1. Dt 10.6 Kt 60 - 500 rubles. - the folders have arrived at the warehouse.
2. Dt 19 Kt 60 - 90 rubles. - reflected input VAT.
3. Dt 26 Kt 10.6 - 500 rubles. - the folders have been handed over to the office on demand-invoice.

It must be remembered that VAT does not participate in the formation of the cost of materials when registering. This statement applies to other similar taxes as well.

As you use cost of inventories should be written off for production or other needs by one of the legally permitted methods, the choice of which must be fixed in the accounting policy:

• Write-off option based on the average cost of materials - the write-off cost is calculated based on initial balance and the cost of the materials received, in other words, according to the arithmetic mean formula. If the company applies for accounting software products, the calculation is automated.
• Based on the actual cost of each unit, that is, each material is written off at the cost at which it was originally learned. This method is used only for small volumes and nomenclature, which make it possible to highlight the cost of each unit.
• Option FIFO - the essence is that the cost of the materials received first is written off in the first place.

What records accompany the capitalization and write-off of inventories?

The sources of materials for the company can be very different:

• purchase from a supplier;
• self-production;
• education as a result of the dismantling of decommissioned equipment;
• making as a contribution to the statutory fund, etc.

The order of reflection on the accounts of receipt of materials will largely depend on this:

• Дт 10 Кт 60 - posting of materials purchased from another business entity;
• Дт 10 Кт 71 - posting of materials according to the advance report of the reporting person;
• Dt 10 Kt 75 - the contribution is taken into account by materials in authorized capital from the founder;
• Дт 10 Кт 98 - materials transferred free of charge are capitalized; the appraisal should be made on the basis of market prices.
• Dt 10 Kt 91 - the materials remaining after the dismantling of the OS facility or its write-off were taken into account.

Naturally, VAT on incoming inventories is accounted for separately.

Example 3

JSC "Alternative" purchased 200 packs of paper at 150 rubles each, their total cost was 30,000 rubles, including VAT in the amount of 4,576.27 rubles. During registration, the accounting department of the company will write on the accounts:

1. Dt 10.6 Kt 60 - 25,423.73 rubles. - the paper was posted to the warehouse.
2. Dt 19.3 Kt 60 - RUB 4,576.27 - reflected the amount of input VAT.
3. Dt 68.2 Kt 19.3 - RUB 4,576.27 - Tax accepted for refund.
4. Dt 60 Kt 51 - 30,000 rubles. - a non-cash payment for the delivery has been made.

Companies that have chosen alternative modes of settlement with the budget (for example, the simplified tax system) and are not VAT payers include the tax in their expenses.

Sending materials from the warehouse can be carried out in different directions, in connection with which the entries on the accounting accounts may differ:

1. Дт 20 (23, 25, 26) Кт 10 - write-off of raw materials and materials into production, for general production, general business purposes; the basis for this is the requirements-invoices or limit-fence cards.
2. Дт 10 Кт 10 - transfer of materials within the company without consumption during the production process from warehouse to warehouse, to division, from department to department. In these cases, documents reflecting the internal movement are applied.
3. Дт 94 Кт 10 - assignment of losses of the MPZ for various reasons. Most often, these are small shortcomings identified during the audit, if the perpetrators have not yet been identified at the moment. An act of write-off must be drawn up.
4. Дт 99 Кт 10 - attribution to losses of the cost of materials in the event of a force majeure event, drawn up as a write-off certificate.
5. Dt 91 Kt 10 - write-off of the cost of materials during their sale.

So, inventory accounting is carried out on account 10 "Materials" specially designed for this, to which sub-accounts are opened, reflecting the grouping by types of materials. All operations related to the receipt and use of inventories in mandatory are carried out on the basis of primary documents. Amounts debited to production goals materials reduce the taxable base for income tax.