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Accounting for goods and materials that were in use. Receipt and write-off of inventory itemssupply and inventory management

Goods are part of inventories that are purchased for the purpose of resale. The movement of inventories at the enterprise occurs during the implementation of operations for the receipt of goods, movement, sale or release into production.

Documentation of the above operations is carried out in order to prevent various violations and increase the discipline of financially responsible employees, which may be a storekeeper, warehouse manager, representative of a structural unit.

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All business transactions are accompanied by supporting documentation, which serves as primary accounting documents. The composition of the unified package of documents, which can be used by any organization conducting business activities, includes the following forms:

  • M-2, M-2a - powers of attorney that enable a specific person to act as a trustee from the enterprise at the time of receipt of material assets from the supplier
  • M-4 - receipt order, which is used to account for certain materials from the supplier
  • M-7 - an act of acceptance of goods, the execution of which is carried out at the time of acceptance of the mat. values ​​that have discrepancies in assortment, quantity or quality with the data received from the supplier
  • M-8 - limit-fence card, which is used only if there are limits on the release of inventories
  • M-11 - requirement-invoice required to account for inventories within the company
  • M-15 - waybill for the release of materials to the party, which is issued to account for the release of materials from your enterprise to other farms
  • M-17 - material accounting card, which is issued to account for material and production assets in the warehouse: by grade, type, size, item number
  • M-35 - the act of posting the mat. valuables, which is necessary only if they are obtained as a result of dismantling, dismantling of buildings and structures.

In warehouses, instead of M-17 cards, a warehouse accounting book can be kept.

To the warehouse: accounting for the receipt of goods

An example of registering the receipt of goods in the Class365 system

Unified forms of primary accounting documentation are the basis for recording operations for the receipt of goods.
The transfer of goods from the supplier to the buyer is documented by shipping documents: waybills, invoices, railway waybills, waybills, invoices.

If goods are purchased for subsequent resale, they may be delivered to the company's warehouse or accepted directly by the trade organization outside its own warehouse.
If the acceptance of goods is carried out outside the buyer's warehouse, but, for example, at the supplier's warehouse, at a railway station, pier, airport, then the receipt is carried out by a financially responsible person by proxy from the organization giving this right.

According to the rules of workflow in the warehouse, the movement of goods and the reflection of commodity transactions in accounting, the procedure for receiving goods depends on the place, nature of acceptance (quantity, quality and completeness) and the degree of compliance of the supply agreement with the accompanying documents.

To formalize the acceptance of goods in terms of quality, completeness, weight and quantity, a TORG-1 form (act of acceptance of goods) is issued. It is compiled by members of the selection committee and the authorized head of the enterprise. Acceptance is based on actual availability. If there are quantitative and qualitative discrepancies, and are compiled. In case of discrepancy between the actual gross weight indicated in the accompanying documentation, the buyer must leave the packaging and containers unopened.
If deviations in quantity and quality are detected, the buyer suspends the acceptance of the goods, calls the representative of the supplier, and ensures the safety of the goods.

Reception and accounting of goods and materials in the warehouse is directly carried out using the form TORG-11. It is stored along with these values, these forms are used when filling out the inventory list during the inventory.

Acceptance of fixed or production assets is also carried out on the basis of primary accounting documentation (OS-6, OS-6a, OS-6b), as well as on the basis of forms OS-1 and OS-16.

From warehouse to warehouse: accounting for internal movements

An example of registering a transfer from warehouse to warehouse in the Class365 system

Operations for the transfer of materials from one warehouse to another are documented by waybills for the internal movement of goods. For this purpose, the form used when moving material assets between structural divisions or financially responsible persons is used. The same waybills are used to register the delivery to the warehouse of unused materials received on demand.
The department that received the materials draws up an expense report, which is the basis for writing off goods from their account.

In the case of the movement of inventory items between warehouses, it is drawn up. When moving fixed assets within the organization, the OS-2 form is drawn up. The waybill is drawn up in three copies signed by the financially responsible persons of the structural divisions of both the receiving and transferring parties. Data on the movement of fixed assets are recorded in the book of fixed assets (OS-6) or in the inventory card.

Out of stock: clearance of inventory disposal

An example of implementation design in the Class365 system

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The release of materials into production is carried out on the basis of the established limits, respectively, the execution of the operation implies the use of two copies, which is also used to control compliance with the established limits for the release of goods. When the limits are used up, the storekeeper returns this card to the accounting department. To reduce the use of primary documents, it is recommended to issue a release of materials according to (then it is necessary to issue only one M-8).

The main document for registration of the sale of materials is (consignment note), drawn up in two copies, on the basis of which inventory items are written off. If the carriage of goods is carried out by road, then for this you need, drawn up in 4 copies, which is the only document for writing off from shippers and accounting for recipients.

The reason for the disposal of goods from the warehouse may be its write-off for the following reasons:

  • obsolescence,
  • unsuitable goods,
  • detection of shortage or damage to materials due to various circumstances.

To draw up a source document, an appropriate commission is assembled and an act of write-off is drawn up, on the basis of which the materials are transferred from used to unused. Write-off of valuables that are transferred free of charge or under a donation agreement is carried out on the basis of primary accounting documents.

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Opportunities of the online program for warehouse accounting

  • Inventory planning, taking into account the pace of sales, delivery methods, the time of execution of orders by suppliers, irreducible balances
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  • Search for goods by supplier, batch, serial number, barcode
  • Stock control for individual warehouses or a group of warehouses
  • Shelf life control

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The movement of goods and materials from the moment of acceptance to the warehouse until the moment of departure from the warehouse of the enterprise must be documented and reflected in accounting in a timely manner. The accounting department of the enterprise is responsible for the general management and control over the correctness of maintaining documents. Accounting for goods and materials in the accounting department, postings and documents used in the execution of transactions must comply with legislative norms and the accounting policy adopted at the enterprise.

Document flow at the enterprise can be carried out according to unified forms or in accordance with Federal Law N 402-FZ "On Accounting" as amended. dated 05/23/2016 using their own documentation forms, provided that they contain all the required details.

Document flow when accounting for goods and materials

Documents for the registration of operations of the movement of goods and materials at the enterprise

Operation for materials for goods for finished products
Receipt of goods and materials waybills (unified form TORG-12), invoices, railway waybills, invoices, powers of attorney for receipt of goods and materials (f. f. M-2, M-2a) waybills for the transfer of finished products (form MX-18)
Acceptance of goods and materials receipt order (M-4), act of acceptance of materials (M-7) in case of discrepancies between the actual receipt and the data of the consignment note act of acceptance of goods (f. TORG-1), a product label is filled in (f. TORG-11) register of receipt of products (MX-5), data is entered into warehouse accounting cards (M-17)
Internal movement of goods and materials requirement-waybill for materials (M-11) waybill for the internal movement of goods (TORG-13)
Disposal of goods and materials order for production, order for issue from the warehouse or limit-fence card (M-8) when using vacation limits, invoice for leave to the side (M-15) invoice, waybill, consignment note (Form TORG-12) invoice, waybill, waybill (f. TORG-12), waybill for leave to the side (M-15)
Write-off of goods and materials acts on the write-off of materials that have become unusable, acts of identifying shortages write-off acts (TORG-15, TORG-16) acts on the write-off of products that have become unusable, acts of identifying shortages
Any operation mark in the warehouse accounting card (M-17) mark in the inventory register (TORG-18)
Availability control, reconciliation with used data statements for accounting for inventories and inventories (MH-19), acts on random verification of the availability of materials (MH-14), reports on the movement of goods and materials in storage places (MH-20, 20a), commodity reports (TORG-29)

Reflection of receipt of goods and materials in accounting

Accounting entries for accounting for the receipt of goods and materials

Operation Dt ct Comment
goods received from vendor (posting) Dt 10 Kt 60 according to incoming materials
Dt 19 Kt 60
Dt 68 CT 19 on the amount of VAT to be reimbursed
finished goods received (accounting at actual cost) Dt 43 ct 20
(23, 29) 		when accounting for the actual net worth by the amount of finished products received
finished goods received (account value method) Dt 43 Kt 40 when accounting for book value by the amount of finished products received
Dt 40 ct 20 to the actual cost
Dt 90-2 Kt 40 by the amount of discrepancies between the cost price and the book value (direct or reversing at the end of the month)
received goods from the supplier Dt 41 Kt 60 at the cost of purchasing goods
Dt 19 Kt 60 according to the amount of VAT on the invoice
Dt 68 CT 19 on the amount of VAT to be reimbursed
Dt 41 Kt 42 by markup amounts for trade organizations

Reflection of the movement of goods and materials in accounting

The movement of goods and materials between warehouses is displayed by the correspondence of accounts of analytical accounting within the corresponding balance sheet account.

Reflection of disposal of goods and materials in accounting

The disposal of goods and materials during their transfer to production, release to customers is reflected in the following entries:

Operation Dt ct
1C: Enterprise 8.0. Universal tutorial Boyko Elvira Viktorovna

9.3. Accounting operations

9.3. Accounting operations

Control over the presence and movement of the inventory of an enterprise is one of the accounting tasks that intersects with the tasks of warehouse accounting. This task is solved in "1C: Accounting 8.0".

The configuration implements the accounting of materials, products and goods in warehouses. Inventory assets are taken into account in the context of items of the nomenclature, parties and warehouses. Additionally, customs declarations and the country of origin may be taken into account.

The configuration provides for the inventory of inventory items and automatic processing of their results. According to the results of the inventory, the difference between the accounting quantity (registered in the information base when posting receipt and shipment documents) and the actual quantity of valuables identified as a result of the inventory is automatically calculated. After that, write-off documents (in case of shortage) or capitalization (in case of surplus) are drawn up.

Receipt of goods and materials

In "1C: Accounting 8.0" the operations of receipt and write-off of inventory items are fully automated.

To register the fact of receipt of inventory items at the warehouse, a document is used. With the help of this document, information about the cost, nomenclature and other characteristics of material assets is entered into the information base.

Information about the cost of inventory items in warehouses is stored in the information base in the context of batches. A batch is a set of inventory items received under one document. The batch is a source of information about the document that formed the batch, about the counterparty, in the interaction with which the batch was formed, about the contract under which mutual settlements related to the batch are made, about the price of a unit of the nomenclature, etc.

Information about the balance of goods, their receipts and disposals during a specified period of time can be viewed using the report "Statement of consignments of goods in warehouses".

The inventory cost accounting subsystem must meet two requirements:

Provide a detailed valuation of inventories of goods and materials.

When writing off goods and materials in quantitative terms, give a cost estimate to the transferred quantity of the item (i.e., implement the mechanism for redeeming batches by LIFO, FIFO, average).

It should be remembered that for different types of accounting (accounting, tax), the organization of the batch accounting system is somewhat different. The parameters that characterize the parties differ, the methods of choosing parties for redemption differ (LIFO, FIFO, average). Such batch accounting settings are fixed in the accounting policy of the enterprise. Moreover, the accounting policy for the management accounting of the enterprise and separately the accounting policies of regulated accounting for each organization of the enterprise are set up separately. Options for settings in relation to types of accounting are shown in the following table:

At the discretion of the user, the total accounting of batches by warehouses can be disabled. Disabling total warehouse accounting is performed at the level of general system settings.

If the total accounting for warehouses is maintained, then when selecting batches, a condition is imposed on the choice of the warehouse from which goods and materials are written off. Accordingly, for all accounts where a warehouse is listed as an analytic, the flag for maintaining total accounting is enabled for this analytic.

In all business transactions that change the warehouse accounting register, the corresponding warehouse value from primary documents is recorded in the register as warehouse analytics.

If total accounting for warehouses is not maintained, then for accounts with analytics by warehouses, the flag for maintaining total accounting for this analytics is removed. This means that all reports on the analysis of account balances in the context of warehouse analytics are generated only in quantitative terms. Reflection in the postings of warehouse operations, however, is done with an indication of the warehouse, since the warehouse analytics itself remains on the accounts, and quantitative accounting is maintained for it. No entries are made in the batch accounting register for warehouse analytics. This means that when generating transactions according to the register data, the warehouse dimension cannot be obtained from the register dimension; the value of the warehouse dimension for transactions is taken from the primary document that generates the transaction.

Document "Receipt of goods and services" serves to reflect various operations on the receipt of goods.

Using this document, you can reflect such operations as the purchase of goods, the acceptance of goods for commission, the receipt of goods and materials for processing, as well as the purchase of equipment.

The type of operation that will be performed as a result of document posting is determined directly in the document form itself using the button "Operation". When you select the type of operation, the corresponding name of the document is automatically generated and, if necessary, the composition of the columns of the tabular part of the document is changed. You can change the transaction type at any time (even for a posted document) and the configuration will correctly recalculate all the data in the infobase.

The purchase of goods and the receipt of goods for commission is documented by a document in which the type of operation is established "Purchase, commission". Goods arrive from the supplier (purchased goods) or from the consignor (goods on commission) is determined by the type of contract selected in the document: "With supplier" or "With a consignor".

Information about services that affect the cost price is drawn up in a separate document "Receipt (additional expenses)".

The document of receipt of goods and services can be carried out according to accounting and tax accounting. In the event that the flag of accounting in tax accounting is set in the document, then in the tabular part of the document for each commodity item, accounting accounts (Account account (BU)), tax accounting accounts (Account account (NU)), accounts, on which VAT is recorded (VAT Account). These accounts are filled in in accordance with the default values ​​​​specified in the register of accounting and tax accounting information for each item of the item. If necessary, the user can change the correspondence of accounts.

Bookmark "Settlement Accounts" are automatically filled in the document "Account for accounting for settlements with a counterparty" and "Account for Advance Payments". These accounts are filled in in accordance with the default values ​​specified in the accounting and tax information register for each counterparty. If necessary, the user can change the correspondence of accounts.

When registering a sale and purchase transaction based on a document "Receipt of goods (purchase and sale)" you can register a document "Invoice received" received from the supplier. In the case of registration of the acceptance operation for a commission, the invoice is drawn up according to the document "Report to the consignor" for the amount of the commission.

The posting of goods, containers, services and equipment for the purposes of accounting and tax accounting is carried out in accordance with the accounting accounts specified in the document.

When entering information about incoming goods (tab "Products") tax and accounting accounts are indicated directly in the document. By default, the values ​​of these accounts are substituted from the information register "Nomenclature of organizations". For the “purchase, commission” operation under an agreement with a supplier, accounting and tax accounts are substituted from the resources of the register “Accounting account (BU)” and “Accounting account (NU)”.

The posting of goods, containers, services and equipment is reflected in the debit of the accounting account in correspondence with the account for accounting for settlements with the counterparty specified on the tab "Settlement Accounts". By default, the values ​​of these accounts are substituted from resources "Account for settlements with the supplier" and "Account for advance payments issued" information register "Contractors of organizations". If the account for accounting for advances issued is specified, then when the operation is reflected in accounting, the advance payment will be offset if it was actually issued earlier.

Upon receipt of valuables, the amount of VAT in accounting is debited to the VAT account (one of the sub-accounts of the account 19 "Value Added Tax on Acquired Values"). The account is specified in the document and is substituted when entering an item item from the resource "VAT account" information register "Nomenclature of organizations". The exception is when VAT is included in the price. In this case, the flag is set "VAT included in the price" document dialog "Prices and currency" and posting of valuables is reflected in the amount with VAT (both in accounting and tax accounting).

When reflecting operations "purchase, commission" under an agreement with the committent and “for processing”, goods accounting accounts are substituted from the resource “Additional accounting account. (BU)" of the information register "Nomenclature of organizations". As a rule, these are off-balance accounts 004 "Goods accepted for commission" and 003 "Materials accepted for processing" or their possible sub-accounts. Such operations are not reflected in tax accounting and VAT is not allocated in accounting for received valuables.

Since the container indicated on the tab "Tara" is reusable, has deposit prices and is subject to return to the seller, then the deposit prices of containers are not included in the VAT tax base (in accordance with the Tax Code of the Russian Federation) and the input VAT itself is not reflected in accounting.

Accounting and tax accounting of equipment during the operation "equipment" conducted in the same way as goods. It is assumed that the equipment accounting accounts are set in the document in accordance with the accounting rules. Equipment is understood as equipment requiring installation (account 07 "Equipment for installation"), and does not require installation (account 08.04 "Acquisition of fixed assets"). VAT in this case is taken into account separately from other values ​​(for example, on a sub-account 19.01 "Value added tax on the acquisition of fixed assets").

With the help of the operation "construction objects" it is possible to reflect the receipt of acquired objects of construction in progress, etc.

Simultaneously with the posting of material assets, the document may indicate the services provided by a third-party organization. Basically, bookmark "Services" may be the only one filled in the document.

When reflecting the costs associated with the production or sale process, the account for the service provided by a third-party organization is not set manually in the document, but is determined automatically by the specified cost item and organization unit. In the document, the account is indicated not for editing, but only for visual control.

When reflecting other costs, both the expense account and the objects of analytical accounting are set manually in the document. In this case, the organizational unit and cost item should not be specified.

Document "Receipt of goods and services" can be printed by clicking the button at the bottom of the window "Purchase Invoice" or by clicking on the button "Seal", select the desired printing form from the list that appears.

After the document "Receipt of goods and services", if necessary, it is possible to form "Invoice received" by clicking on the link "Invoice" at the bottom of the window.

Based on document "Proceeds of goods and services" can be issued "Account cash warrant" for cash payments for goods and services received.

Materials can be acquired through an accountable person.

The issuance of cash under the report is issued document "Expenditure cash warrant". The document indicates the type of operation "Issuance of funds to the accountant".

The return of unused funds to the cash desk is carried out by a document "Incoming cash order" with the established type of operation "Return of funds by the accountant". The document indicates the amount of the refund, the cash desk, the accountable person, the document on which the funds were issued.

Document "Advance Report" information about the funds received by the accountable person is displayed on the tab "Advances".

The funds issued to the accountable person can be spent on:

Purchase of goods and containers (bookmarks "Products" and "Tara")

Payment to suppliers (tab "Payment")

Other (additional) expenses (tab "Other").

Data on the expenditure of funds are filled in the document "Advance Report" on the corresponding tabs in the tabular section.

Information about the goods purchased by the accountable person is recorded on the tab "Products", information on the purchase of returnable packaging is recorded on the tab "Tara".

Information on the amounts spent by the accountable person is filled in in accordance with the printed forms of documents provided by the accountable person.

When filling in information about goods purchased by an accountable person, the amount spent by the accountable person is displayed in two currencies: the currency indicated in the printed form of the document on the basis of which the entry on the purchase of goods is made, and in the currency of mutual settlements of the accountable person.

If the goods purchased by the accountant immediately arrive at the warehouse, then the document indicates the type of receipt "To the warehouse" and indicates the warehouse where the goods arrived. When you enter the quantity and price of goods and materials, the total amount and VAT amount are calculated automatically. Information about the received invoices is also indicated in the records of the tabular part of the bookmark. "Products".

The costs of the accountable person for paying suppliers are recorded on the tab "Payment". The amounts are fixed in two currencies: the currency in which the accountable person actually paid the supplier and in the currency of mutual settlements specified in the supplier's agreement. When conducting an advance report, the amount owed to the supplier is automatically adjusted.

Additional expenses of the accountable person may include travel expenses, travel expenses, gasoline expenses, etc. This information is filled in on the tab "Other". As additional information, the cost item to which other expenses of the accountant should be attributed can be indicated.

When writing a document, by rows of tabular sections "Products" and "Other", in which the flag is set "Invoice Submitted", documents of the form "Invoice received".

The configuration provides for the printing of an advance report according to a regulated printed form.

Write-off of goods and materials

The disposal of valuables from the warehouse can be documented using a document "Movement of goods".

When valuables are disposed of from the warehouse as a result of their sale, a document is used "Sale of goods and services", as a result of transfer to production - a document "Transfer of materials to operation" ("Demand-invoice").

In general, the same values ​​belonging to different batches may have different values. Therefore, in the settings of the accounting policy of the enterprise, you should select the rule for determining the cost of inventory items when they are retired from the warehouse.

To determine the cost of material assets upon their disposal, "1C: Accounting 8.0" can use the following methods of writing off material assets:

At the cost of first-time deliveries (FIFO);

At the cost of the latest deliveries (LIFO);

At an average cost.

The write-off method is established in the accounting policy of the enterprise, and different methods can be selected for accounting purposes and for tax accounting purposes.

The easiest to implement is the last method - at an average cost. This method does not require batch accounting. When using the LIFO or FIFO methods, batch accounting is needed, since the cost of delivery is a property of the batch. The batch is selected by the date of the document forming the batch. Keeping records of the cost of consignments of inventory items in the context of warehouses allows you to further receive information about the cost of valuables for each warehouse, which is convenient to use for inventory purposes, to assess the value of valuables assigned to each materially responsible person (MOL).

Accounting for containers

A special type of inventory items used in the shipment and transportation of goods and finished products is a returnable reusable container. Such containers require accounting, separate from the accounting of other values.

Information about returnable reusable packaging is indicated on special bookmarks of documents that document the movement of valuables.

1C:Accounting 8.0 registers the following operations with returnable reusable containers:

? transfer of returnable packaging to the buyer- the buyer must return this container to the enterprise;

? return of packaging by the buyer;

? receiving returnable packaging from the supplier- the enterprise must return this container to the supplier in the future, until such container is returned, such containers are listed on the balance sheet of the enterprise at a collateral value;

? return of the container to the supplier.

If the container is sold to the buyer without return conditions, then its transfer is similar to the sale of goods or finished products. Such containers do not require separate accounting.

The purchase of containers from the manufacturer of containers for the shipment of goods and products in it from the point of view of accounting is no different from the purchase of goods.

The configuration maintains a quantitative and total accounting of receipts, shipments and balances of returnable packaging in the context of counterparties.

Inventory of goods and materials

The key to the safety of the property of enterprises is the regular inventory.

The configuration provides efficient support for inventories of inventory items in warehouses, during which the number of inventory items in warehouses is reconciled with the balance of valuables according to the infobase data, determined taking into account all receipts and disposals. To prepare the inventory and register its results in the infobase, the document is used.

The configuration supports different inventory orders. So, to speed up work, you can automatically fill out a document before the inventory "Inventory of goods in the warehouse" information about the balance of goods in the warehouse contained in the information base, and then print a standard form on paper INV-19 "Comparison sheet".

With a large warehouse, you can create a whole set of documents "Inventory of goods in the warehouse"- according to a separate document for each group of inventory and storage location - and print out the corresponding set of collation sheets. After that, the inventory commission will have to inspect the property and manually enter data on the actual presence of valuables into the collation sheet.

So document "Inventory of goods in the warehouse" is intended for the formation and printing of a collation sheet and an inventory list when conducting an inventory at the organization's warehouses, as well as issuing acts of write-off and capitalization of surplus on the basis of this document if there are discrepancies between the actual and documented balances of nomenclature positions.

The data in the inventory list can be automatically filled in with information about the balances of stock items at the warehouse specified in the document using the button "Fill".

Data on the balances of items of the nomenclature are displayed in the column "Quantity according to accounting data" and are not edited.

in the graph "Quantity" real balances in warehouses obtained as a result of the inventory are entered.

In the graph "Deviation" a deviation is fixed between the real balance recorded as a result of the inventory behavior and the balance according to accounting data.

in the graph "Accounting. Amount" information about the total cost calculated on the basis of the documents entered into the information base is displayed.

in the graph "Sum" the real total cost price is entered, according to which the stock item is accounted for in the warehouse. Based on this parameter and the actual quantity, the field is calculated "Price". Another way of filling is also possible, when the actual price is entered and, based on it and the entered actual quantity, the total actual cost price is calculated. Data on the total actual cost is reflected in the printed form of the inventory sheet in the column "Actual Availability".

Posting a document does not produce any movement in the registers, however, based on the results of the inventory, you can write out subordinate documents: "Write-off of goods" and "Delivery of Goods".

The composition of these documents will be filled in according to the results of the inventory, that is, in the tabular part of the document "Goods posting" the surplus of nomenclature positions identified as a result of the inventory will be entered, and in the tabular part of the document "Write-off of goods" those nomenclature items that need to be written off based on the results of the inventory will be entered.

After posting these documents, the number of stock items in the warehouse will be set equal to the actual number recorded in the inventory list.

According to the results of the inventory on the basis of the document "Inventory of goods in the warehouse" document can be issued "Retail Sales Report", which will fix the quantity of goods sold. This option for conducting an inventory is convenient to use if retail sales are carried out using a manual cash register at a wholesale or retail warehouse, as well as at a non-automated outlet, and the results of the sale are recorded after the inventory.

Reconciliation, collation list and inventory list are formed in accordance with the completed form of the document. The choice of a printing form is carried out in the menu of printing forms of the document, which appears when you click on the button "Seal".

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2.7. Cash accounting books All transactions related to settlements with the population through cash registers, as well as to the operation and maintenance of cash registers, are documented in unified forms. Organizations record all receipts and withdrawals of cash in the cash register

From the book Cash Payments: Taking into account the latest changes in legislation author Korniychuk Galina

Documentation for the accounting of cash settlements By Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132 "On approval of unified forms of primary accounting documentation for accounting for trade operations" in agreement with the Ministry of Finance of Russia and the Ministry of Economy of Russia approved

From book 1C: Accounting 8.0. Practical tutorial author Fadeeva Elena Anatolievna

Chapter 6. Cash transactions and operations on the settlement account Places of storage of funds of the enterprise are cash desks and settlement accounts. Actual data on the availability of funds in the cash desks of the enterprise and on settlement bank accounts are taken into account for each location

From the book Business Plan 100%. Strategy and tactics of effective business author Abrams Rhonda

Regulatory tax accounting operations Distribution of expenses by type of activity (not UTII / UTII) This operation is performed only if, in addition to using the general taxation regime, part of the organization’s activities are subject to taxation

From the author's book

Accounting information database ALL ABOUT ACCOUNTINGwww.klerk.ruSYSTEM OF INTERREGIONAL MARKETING CENTERSwww.marketcenter.ruWEBSITES AND OFFICIAL INTERNET PORTALS OF MINISTRIES, FOR EXAMPLE THE MINISTRY OF AGRICULTUREwww.mcx.ruSYSTEM OF PROFESSIONAL ANALYSIS

Any organization acquires materials for the activities of the company not for their own sake. And the purchased valuables will not be a dead weight in the warehouse, so that the director admires them. They are intended for use in production, sales or management needs. Therefore, the purchased materials are subsequently consumed in production.

However, in the warehouse, the storekeeper or warehouse manager is responsible for them, and the materials are taken into account on account 10. 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 instructions for this procedure for you.

1. Accounting entries for the write-off of materials

2. Registration of write-off of materials

3. Write-off of materials - step-by-step instructions if not all are consumed

4. Norms for writing off materials to production

5. An example of a write-off act

6. Methods for writing off materials to production

7. Option number 1 - the 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 do not have time to read a long article, watch the short video below, from which you will learn all the most important things about 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 Quality 720p)

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

1. Accounting entries for the write-off of materials

So, let's start by determining where the acquired materials can be sent. It should be noted that the materials are truly ubiquitous and the ways of what is called “plugging a hole” in any problematic place in an organization:

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

And on what the materials are released from the warehouse, the accounting entries for the write-off of materials depend:

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

Debit 23"Auxiliary production" - Credit 10– released materials to the repair shop

Debit 25"General production expenses" - Credit 10– 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"Sales costs" Credit 10– Containers for packing finished products were issued

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

A situation is also possible when it is discovered that the materials listed in the accounting are actually missing. Those. there is a shortage. For this case, there is also an accounting entry:

Debit 94"Shortages and losses from damage to valuables" - Credit 10- deducted missing materials

2. Registration of write-off of materials

Any business transaction is accompanied by the preparation of a primary accounting document, and the write-off of materials is no exception. The step-by-step instruction in the next paragraph contains the study of 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, so the design of the write-off of materials may vary from organization to organization.

The main thing is that the documents used be approved as part of the accounting policy and contain all the mandatory details provided for in Article 9 of Law No. 402-FZ “On Accounting”.

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

  • — requirement-invoice (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
  • — invoice for the issue of materials to the side (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.

The invoice requirement is suitable for accounting for the movement of material assets within the organization, between materially responsible persons or structural divisions.

The waybill in duplicate is made by the financially responsible person of the structural unit that delivers material values. One copy serves as the basis for the delivery unit for debiting valuables, and the second for the receiving unit for posting valuables.

3. Write-off of materials step-by-step instructions if not all are consumed

Usually, when processing 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 examined above - for credit 10 of the account and debit 20, 25, 26, etc.

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

Therefore, those materials that are released from the warehouse, but not used up, should not be taken into account 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 below.

In such situations, the release of materials from the warehouse to the production unit should be recorded as an internal movement, using a separate sub-account 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 spending materials will already be visible. And at that moment, the materials will be written off.

Such tracking of the consumption of materials will allow 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 office supplies used for administrative purposes. Materials should not be issued "in reserve". They must be used immediately. Therefore, a one-time operation to write off 10 calculators for the accounting department of 2 people during verification will certainly raise questions - for what purposes they were needed in such a quantity.

4. An example of a write-off act

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

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

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

An example of what such an act might look like is in the picture below. I repeat, this is just an example, the type of act will greatly 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. Norms for writing off materials to production

Accounting legislation does not establish rules according to which materials must be written off to production. But in clause 92 of the Methodological Guidelines for accounting of inventories (Order of the Ministry of Finance dated December 28, 2001 No. 119n) it is said that materials are released into production in accordance with established standards and the volume of the production program. Those. the amount of materials written off should not be uncontrolled and the norms for writing off materials into production must be approved.

In addition, 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 its own material consumption rates (limits) . They can be fixed in estimates, technological maps and other similar internal documents. Documents of this kind are developed not 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 approved standards. It is possible to write off materials in excess of the norms, but in each such case it is necessary to explain the reason for the excess write-off. For example, the correction of defects or technological losses.

Release of materials in excess of the limit is made only with the permission of the head or persons authorized by him. On the primary accounting document - the requirement-invoice, the act - there should be a note on the excess write-off and its reasons. Otherwise, the write-off is unlawful, leading to a distortion of the cost and accounting and tax reporting.

On the topic of expenses in the form of technological losses, you can read: Decree of the Federal Antimonopoly Service of the North Caucasus District of 04.02.2011. No. A63-3976 / 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 for writing off materials to production

So, now we know what documents we will need to write off materials, and we also know the accounts to which they are debited. According to the documents, we know how much materials were written off. Now it's up to the small - to determine the cost of their write-off. How can we determine how much the goods issued cost, and how much the write-off transaction will be? Let's look at a simple example, on the basis of which we will study the methods of writing off materials to production.

Example

LLC "Sladkoezhka" produces chocolates. They are packed in cardboard boxes. Let 100 such boxes be purchased at a price of 10 rubles. a piece. The packer comes to the warehouse to pick up the boxes and asks the storekeeper to release 70 boxes to him.

So far, we do not have the question of how much each box costs. The packer receives 60 boxes of 10 rubles each, for a total of 600 rubles.

Let still purchased boxes in the amount of 80 pieces, but at a price of 12 rubles. a piece. The same boxes. Of course, the storekeeper does not store old and new boxes separately, they are all kept together. The packer came again and wants to get more boxes - 70 pieces. The question is at what price the boxes released for the second time will 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 - the 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. Bought another 80 boxes of 12 rubles. - This is the second batch.

We consider the results: we now have 120 boxes for a total amount: 40 * 10 + 80 * 12 = 1360 rubles. How much does a box cost on average, let's calculate:

1360 rub. / 120 boxes = 11.33 rubles.

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

70 * 11.33 \u003d 793.10 rubles.

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

This method is called according to 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 issue boxes again, but at a new average price.

8. Option number 2 - FIFO method

So, by the time of the second visit of the packer, we have 2 lots in stock:

No. 1 - 40 boxes of 10 rubles. - according to the time of acquisition, this is the first batch - more "old"

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

We assume that we issue to the packer:

40 boxes from the "old" - the first in time to purchase a batch at a price of 10 rubles. - total for 40 * 10 \u003d 400 rubles.

30 boxes from the "new" - the second time the acquisition of the party at a price of 12 rubles. - total for 30 * 12 \u003d 360 rubles.

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

There will be 50 boxes of 12 rubles each in the warehouse, for the amount of 600 rubles.

This method is called FIFO - first in, first out. Those. First, we sort 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 materials and goods used by the organization in a special manner (jewelry, precious stones, etc.), or inventories that cannot normally replace each other, can be valued at the cost of each unit of such inventories. Those. if all our boxes were different, we would stick our own tag on each of them, then each of them would have its own cost.

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 writing off materials in this program.

What problematic issues regarding the write-off of materials have you accumulated? Ask them in the comments!

You can also, which were mentioned in the article, on the issue of technological losses.

Write-off of materials step by step instructions for accounting

On the inventory accounts (inventory and materials) in the program "1C: Accounting 8", the subconto "Nomenclature" is set by default, which makes it possible to maintain analytical accounting for each object of goods and materials.
Additional types of analytical accounting are configured by the user in accordance with the characteristics of the enterprise. Let's consider additional types of analytical accounting for goods and materials in more detail.

Analytical inventory accounting

In the "Setting Accounting Parameters" dialog, it is possible to set inventory accounting by batches and by warehouses. This dialog is available from the "Enterprise" menu. Analytical accounting is configured in the "Inventory" tab.
Accounting for batches involves the maintenance of analytical accounting of goods and materials according to receipt documents. When accounting for batches is set in the chart of accounts, on the accounts intended for accounting for goods and materials (10, 41, 43, etc.), an additional subaccount "Batches" will be set. When the corresponding checkbox is removed, the “Batches” subconto will automatically disappear, and all information about receipt documents in account correspondence will be cleared. Batch accounting should be used if the company evaluates outgoing goods and materials using the FIFO method, which is prescribed in the accounting policy.
Analytical inventory accounting by storage location is available in the following options:
  1. Not maintained (there is no analytical accounting for warehouses).
  2. Conducted by quantity (analytical accounting for warehouses is conducted only in quantitative terms).
  3. Conducted by quantity and amount (analytical accounting for warehouses is carried out in quantitative and cost terms).
If you select the second or third option, the subconto "Storage places" will be set on the item accounting accounts. When choosing the first option, this subconto is deleted from the inventory accounts, and information about warehouses in the transactions is also cleared.

The structure of the directory "Nomenclature"

The reference book "Nomenclature" is provided for the analytical accounting of the nomenclature for each object of goods and materials. This directory is available from the "Enterprise" menu in the "Goods (materials, products, services)" tab.

For the convenience of working with the reference book "Nomenclature", it provides for different groups. For example, materials, goods, equipment for installation, etc.

The user can make an additional classification of inventory items by creating new groups. Recommends creating new groups within existing ones according to types of inventory items.

The form of each nomenclature position contains several tabs, however, in order to save an element, it is enough to fill in the name and unit of measure.
The "Default" tab contains values ​​that will be automatically inserted into documents when this element is selected.
After saving the element, other bookmarks become available for editing.

The "Prices" tab contains a list of prices used by the company. Filling in these values ​​also serves for automatic substitution in documents. Prices can be edited directly in this dialog, having previously set the correct date from which they will be valid.

When you click on the "Save prices" button, the set prices will be saved.
Also, a special document is used to set the prices of the nomenclature, available from the "Enterprise" menu in the "Goods (materials, products, services)" tab.

In the document "Setting item prices", you must set the date from which the price is valid, and also select the type of price. The "Fill" button offers several options for filling out the tabular part of the document, from which the user chooses the most convenient one. The "Selection" button is intended for manual filling of the tabular part of the document.

The "Nomenclature" directory element "Specifications" tab is intended for entering information about the complete sets of the nomenclature and its composition. The "Accounts" tab reflects information about the accounting accounts of the item, which will be automatically substituted in the document. Editing these values ​​is available from the "Enterprise" menu in the "Goods (materials, products, services)" tab.

This register of information looks like this:

Each of the elements is editable. Also, the user can create new items by setting item accounting accounts for a group or each item of goods and materials.

Nomenclature selection modes

In order for price values ​​to be substituted into documents reflecting the movement of goods and materials, to be substituted automatically, before filling out the tabular part of the document, select the type of prices in the “Prices and currency” tab.

For the selection of goods and materials, the "Selection" button is used, when clicked, a dialog box appears with the positions of the "Nomenclature" reference book.

There are the following selection modes:
  1. According to the directory (only the names of goods and materials are available in the list).
  2. Item prices (names and prices of goods and materials are available in the list).
  3. Remains of the nomenclature (names of goods and materials and their remnants are available in the list).
  4. Remains and prices of the nomenclature (names of goods and materials and their prices and remnants are available in the list).
It is possible to request the quantity and price of goods and materials when selecting.
Also, any values ​​in the document that are filled in automatically can be edited manually.