Acquisition of raw materials and materials for production needs: problems of accounting and taxation. Accounting for receipt of materials

Materials must be taken into account according to certain rules. At the same time, there are criteria that such accounting must meet. All of them are named in paragraph 7 Guidelines, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. For example:

• it is important to organize operational (timely) inventory accounting;

• accounting must be reliable, that is, only real and documented transactions can be reflected;

• synthetic accounting must coincide with the analytical data at the beginning of each month, both in terms of turnover and balances;

• differences between accounting and warehouse, operational accounting of inventory movements in departments are unacceptable.

Attention: failure to comply may result in understatement of taxes and distortion of the balance sheet. And if the data differs from the real ones by more than 10 percent, then tax inspectors, having identified such violations, will punish the guilty officials. For example, the head or chief accountant of an organization.

After all we're talking about about a gross violation of the rules of accounting and reporting. The fine will range from 2,000 to 3,000 rubles.

You can avoid punishment only by correcting errors before submitting your financial statements. And also by presenting updated tax calculations or declarations.

This procedure is established by Article 15.11 of the Code of the Russian Federation on Administrative Offenses.

To prevent violations, it is important to correctly register and timely record the receipt of materials. At the same time, observe two simple rules. The first is to confirm receipt and register the materials using primary documents. Secondly, materials can only be capitalized at actual cost.

What primary documents should be

By general rule Every fact of economic life must be confirmed by primary documents. This also applies to the receipt of materials. You will receive some documents from the supplier, and prepare some yourself. The composition of the primary material depends on the method of obtaining the materials. If you receive materials produced by your organization, then the documents will only be those that you or department employees draw up yourself.

Materials can be purchased:

• under paid contracts, such as delivery, exchange, etc. Including through accountable persons;

• free of charge under a gift agreement;

• as a contribution to the authorized capital;

• making them yourself;

• received upon liquidation of fixed assets;

• even discovered during inventory if surpluses are identified.

Documents are drawn up according to forms approved in advance by the manager. These can be unified or independently developed forms. In the second case, the document must contain all necessary details .

This follows from the provisions of Article 9 of the Law of December 6, 2011 No. 402-FZ and paragraphs 11, 29, 43 and 44 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n.

Situation: is it necessary to print out the receipt order drawn up when receiving materials in electronic form?

Answer: no, it is not necessary if the document has electronic signatures.

The receipt order can be drawn up both on paper and electronically. In any case, the document must be signed by responsible employees. This may be a storekeeper or other financially responsible person in the warehouse who receives and delivers materials. Moreover, if you keep records on the basis electronic documents, then they need to be certified with electronic signatures.

This procedure follows from paragraphs 12 and 14 of the Methodological Guidelines, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, the provisions of Law dated April 6, 2011 No. 63-FZ and is confirmed in the letter of the Ministry of Finance of Russia dated May 19, 2006 No. 02 -14-13/1297.

At what cost to receive materials?

Materials must be received, that is, reflected in accounting, at actual cost. This requirement is expressly established in paragraph 5 of PBU 5/01. This rule always applies. Define cost as the amount of actual costs for purchasing or manufacturing materials. Therefore, for example, when you buy materials, you need to take into account not only the cost indicated by the supplier in the invoice, but also transportation and procurement costs.

Typically, materials are reflected in the debit of account 10 “Materials” at the actual cost of each accounting unit.

However, you have the right to apply a different procedure. In particular, you can reflect materials at accounting prices. Such, for example, as:

• planned prices. They are usually budgeted for a certain period;

• negotiable prices. When materials are purchased under a special contract that determines their possible cost;

• actual cost materials for the previous reporting period. Namely month, quarter, year;

• average group price. When the planned price is set not for a specific item number, but for their group.

In this case, deviations from the actual cost must be recorded. Take into account differences with the actual cost on account 16 “Deviation in the cost of material assets.” Costs for the acquisition and procurement of materials must first be accumulated in account 15 “Procurement and acquisition of material assets.”

This procedure follows from the provisions of paragraph 5 of PBU 5/01, paragraph 80 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, and the Instructions for the chart of accounts (accounts 10, 15, 16).

Fix the chosen option for accounting for the receipt of materials in the accounting policy for accounting purposes (clause 7 of PBU 1/2008).

In the actual cost of materials, do not take into account:

• general business and other similar expenses, except when they are directly related to the purchase of materials;

• refundable taxes - VAT and excise taxes. True, this rule does not always apply. Organizations and entrepreneurs that are exempt from paying these taxes can also include them in the cost of materials.

Such instructions are in paragraphs 6 and 7 of PBU 5/01.

A complete list of costs that are included in the cost of materials is given in table.

Receipt from outside

If you purchased materials, received them free of charge or as a contribution from a participant, then certain formalities must be observed. In particular, related to the delivery, acceptance and, of course, posting of materials.

Power of attorney to receive

There are several ways to pick up materials from the supplier's warehouse. For example, pickup. The supplier may also deliver the materials himself. Nobody prohibits using a third-party carrier.

When you pick up materials at your own expense, only an employee authorized by a power of attorney can receive them from the supplier. Compile it in one copy. For this you can use:

• unified forms No. M-2, No. M-2a (Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a);

• a power of attorney developed independently - provided that it contains all the necessary requisites

The choice must be approved by the manager by order to the accounting policy.

Form No. M-2a is used when receiving material assets by proxy is of a massive nature. A power of attorney in form No. M-2 or No. M-2a can be issued only to employees. The power of attorney must contain all details, including a sample signature of the employee in whose name it is issued. Powers of attorney are usually issued for a period of no more than 15 days. If materials are received as planned, then a power of attorney can be issued for a month. This procedure is described in section 3 of the instructions approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

The power of attorney must be certified by the signature of the head of the organization and the seal. Issue such a document to the employee against receipt and register it in the log of issued powers of attorney. Don’t forget to also put the date of preparation on the power of attorney. Without this information, such a document is void. This means that the employee will not be able to receive materials from the supplier.

All this follows from the provisions of Article 9 of the Law of December 6, 2011 No. 402-FZ, Articles 182-189 Civil Code RF, paragraph 45 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Reception at the warehouse

The receipt of materials is processed by the storekeeper or other materially responsible person of the warehouse. The responsible employee must draw up a receipt order on the same day. In one copy in a form approved by the manager. It could be:

• unified form No. M-4 (Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a);

• a form that you created yourself. It is important that it contains all the necessary requisites (Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

Typically, a separate receipt order is issued for each delivery. However, when several batches of bulk homogeneous goods arrive from the same supplier during the day, it is permissible to act differently. The storekeeper has the right to draw up one receipt order. To do this, at the end of the day, he determines the total for all cargo from one supplier and indicates it in the receipt order.

This is stated in paragraph 49 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, Article 9 of the Law dated December 6, 2011 No. 402-FZ and paragraph 7 of PBU 1/2008.

Advice: to reduce paperwork, a receipt order can be omitted. It can be replaced with a stamp. Place it directly on the supplier's document. For example, on an invoice.

Please indicate everything on the stamp.necessary details . Selected option documentation Fix the receipt of materials to the warehouse in the accounting policy for accounting purposes. This procedure is provided for in paragraph 4 of paragraph 49 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, and paragraph 7 of PBU 1/2008.

Upon acceptance, the responsible employee must check the quantity and quality of received materials. If the result reveals a defect or shortage, you can file a claim with the supplier. Do this on the basis of the materials acceptance certificate. For example, according to form No. M-7. In it, indicate the quantity and cost of defective materials (size of the shortage).

This procedure is provided for in paragraph 44 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

If the actual quantity (quality, range) of materials does not correspond to the documents of the transferring party, the receipt order is not issued. In this case, the materials must be accepted by a special commission, which draws up an act, for example, in form No. M-7, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. This procedure is provided for in paragraphs 6-8 of paragraph 49 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

In practice, materials are sent to departments without going through the warehouse. However, they still need to be received at the warehouse and the transfer to the department must be completed immediately. At the same time, documents for receipt and delivery are drawn up. For example, according to forms No. M-4, M-8, M-11, M-15. In the receipt and expenditure documents, make a note that the materials were issued without delivering them to the warehouse (in transit). This procedure is provided for in paragraph 1 of paragraph 51 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Name and units of measurement

It is not necessary to receive materials under the same name indicated by the supplier. It is enough to indicate in your accounting policy that you plan to keep records using a specially developed nomenclature. Please note that the names of goods in receipt documents and accounting registers may not match. Describe the technology for processing accounting information that comes from material suppliers. The legitimacy of this approach is confirmed by letter of the Ministry of Finance of Russia dated October 28, 2010 No. 03-03-06/1/670.

Materials must be received in a certain quantity in the appropriate units of measurement. Usually the data provided by the supplier is used. Specialists from the Russian Ministry of Finance also point to this in a letter dated January 24, 2006 No. 07-05-06/09.

However, there are two special cases where a different procedure applies. First: when materials are received according to one unit of measurement, and you release them into production according to another. For example, materials are received in tons, but are released in pieces. In this case, arrive with materials and indicate them on warehouse cards in two units of measurement at once. Write the vacation unit in parentheses. True, you can do it differently. It is enough to issue an act of conversion to another unit of measurement. Then you will receive and issue materials according to the unit of measurement that you usually use. Special shape the act has not been approved, so you have the right to develop and approve it yourself. For example, according to this template (Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

And the second case is when the received materials can be reflected in completely different units of measurement in which the supplier took them into account. This is if the seller’s accompanying documents contain larger or, conversely, smaller units of measurement of materials than are accepted by you. In this situation, you can receive materials according to the unit of measurement accepted in your accounting. For example, do this when a supplier ships you kilograms, but you account for materials in tons.

Such instructions are in paragraph 50 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Uninvoiced delivery

It happens that upon receipt of materials, the supplier does not provide any payment documents. What to do in this case? Register the receipt of materials as an uninvoiced delivery. Do this, for example, in a situation where you have not received an invoice, payment request and other necessary documents from the supplier.

Document the receipt of materials with a materials acceptance certificate. For example, according to form No. M-7. Make it in duplicate. Capitalize the materials one at a time and send the other to the supplier.

In this case, the materials will be supplied at the market price. If you subsequently receive payment documents from the supplier for a different amount, then adjust their accounting price.

This procedure is provided for in paragraphs 36-41 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Let's consider theoretical basis, which you need to rely on when organizing the accounting of materials at the receipt stage. We will also get acquainted with the accounting records of the facts of the economic life of the enterprise, that is, with the postings as a result of solving situational problems. Let's study how to keep track of the receipt of materials using the 10th account Materials.

When receiving materials, you need to decide on three points:

• With a choice of subaccount. The subaccount is determined by the type of materials received;
• To evaluate the received values, that is, to understand at what cost, in accordance with the norms of accounting legislation, they should be registered; clause 5 of PBU 5/01 offers 2 ways;
• The chosen method is fixed in the Accounting Policy.

The legislation operates with the concept of “actual cost”. In short, this is what it cost the company to purchase or receive materials.

Important! Materials are accepted for accounting at actual cost. This rule always applies!

The legislation provides 2 options for reflecting the actual cost:

• The first reflection option is that the actual cost is formed on account 10. The subaccount is determined by the type of materials received. This can be represented schematically as follows:

• The second option for reflection is that the actual cost is formed on account 15. Schematically it looks like this:

In this case, the company will use 3 accounts for received inventory items:

• Account 10 “Materials”;
• Account 15 “Procurement and acquisition of material assets”;
• Account 16 “Deviation in the cost of material assets.”

In addition, for account 15 you will need to open sub-accounts with names similar to the sub-accounts that make up the synthetic account 10. This option reads: “Materials are accounted for at accounting (planned) prices using accounts 15 “Procurement and acquisition of material assets” and 16 “Cost deviation material values." Open subaccounts for account 15 will sound similar to the subaccounts for account 10. For example, subaccount 15.1 “Procurement and acquisition of raw materials and supplies.”

The choice of method for reflecting the actual cost is fixed in the Accounting Policy.

What is recognized as actual cost

It is important to correctly reflect the actual cost. Depending on the method of receipt, the actual cost will be formed differently:

In practice, the arrival of materials at the warehouse has two scenarios:

In this article, we will only consider admission based on documents.

Postings for typical situations of acquisition and receipt of materials

Example 1

Consider purchasing materials for a fee. Accounting policy option: the actual cost of materials is formed on account 10:

The company purchased the raw materials necessary to manufacture the products. The cost of raw materials according to the supplier’s documents is 118,000 rubles, including VAT 18,000 rubles. Delivery cost according to documents transport company RUB 12,500, excluding VAT. The warehouseman received these raw materials into the warehouse. The supplier and transport company invoices have been paid.

Additional information: the company does not belong to the small category, applies general mode taxation. According to the accounting policy, the actual cost of materials is formed on account 10 “Materials”.

Solution. From the summary table above we see that the norms of accounting legislation recognize the actual cost of materials purchased for a fee as the amount of the organization’s actual costs for the acquisition, excluding VAT and other refundable taxes, that is, the actual cost of such materials includes: the contract price of the supplier and other costs directly related to the acquisition of materials (transport, procurement costs to bring materials to a state in which they are suitable for use for the purposes envisaged by the organization).

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In our example, the actual cost of raw materials purchased for a fee is the sum of the supplier’s price and delivery costs. Based on the type of materials, we use subaccount 10.01 “Raw materials and materials”.

Forming accounting entries upon receipt of materials to the warehouse:

Debit	Credit	Amount, rub.	Facts of economic life
10.01	60.01	100 000
19.03	60.01	18 000
68.02	19.03	18 000
10.01	60.01	12 500
60.01	51	118 000
60.01	51	12 500

Example 2

Let's study the purchase of materials for a fee. Accounting policy option: the actual cost of materials is formed on account 15 using account 16, that is, on account 10 materials are accounted for at planned prices.

The company purchased the raw materials necessary to manufacture the products. The cost of raw materials according to the supplier’s documents is 118,000 rubles, including VAT 18,000 rubles. The cost of delivery according to the documents of the transport company is 12,500 rubles, excluding VAT. The accounting cost (planned and estimated) of the received raw materials is 107,500 rubles. The warehouseman received these raw materials into the warehouse. The supplier and transport company invoices have been paid.

Additional Information. The company does not belong to the small category and applies the general taxation regime. The newly formed company has been operating for the first month and has supplied raw materials for production in the amount of 50,000 rubles.

Solution. To solve this, you will need to determine the average percentage of deviations of the actual cost from the planned cost and the amount of deviations to be written off from account 16. Let's consider the nuances of working with accounts 15 and 16 when receiving materials.

In the debit of account 15, on the basis of settlement documents (invoices, invoices, acts), the cost of materials, delivery costs, procurement costs and costs of bringing materials to a state in which they are suitable for use for the purposes envisaged by the organization are recorded. With this option, materials are credited to account 10 at the planned price (predicted) and only when the materials arrive at the warehouse, they are received by posting to the debit of account 10 and the credit of account 15 - for an amount equal to the planned price of the materials. Planned prices are fixed by an internal company document.

When the company uses registered materials or transfers them into production or sells them, the difference accumulated on account 16 between the actual cost and the planned price must be written off as expenses. To do this, do the wiring:

• Dt 20 (23, 25, 26, 29, 44 ...) Kt 16 - the accumulated positive difference between the actual cost and the planned price is written off.

To determine how much of the difference listed on account 16 should be included in costs, it is necessary to calculate the average percentage of deviations. It is determined using a complex formula and is not for beginners. But to understand the essence, let’s assume that the company is new, then based on the results of the first month of work, the accountant will take two indicators:

1. The amount of deviations for materials received during the month;
2. Cost of materials received per month (in planned prices).

Divide the first indicator by the second and find out the average percentage. The average percentage of deviations is multiplied by the accounting value of the materials being written off.

Let's determine the average percentage of deviations in our example:

• Average percentage of deviations: 5,000 / 107,500 = 4.65;
• If the accounting value of the materials written off is 50,000 rubles. multiply by 4.65%, we get the amount of deviations to be written off as expenses in the amount of 2,325 rubles.

Now you have everything you need according to the method of working with counts 15 and 16 when receiving materials. We create accounting entries:

Debit	Credit	Amount, rub.	Facts of economic life
15.01	60.01	100 000	The receipt of raw materials is reflected based on settlement documents
19.03	60.01	18 000	Input VAT on the cost of raw materials is taken into account
68.2	19.03	18 000	VAT deduction accepted, conditions under Article 172 of the Tax Code of the Russian Federation are met
15.01	60.01	12 500	Delivery costs are included in the actual cost of raw materials
10.01	15.01	107 500	Raw materials were capitalized to the warehouse at the planned price
16	15.01	5 000	The excess of the actual cost over the book price is reflected
60.01	51	118 000	Payment has been made to the supplier of raw materials
60.01	51	12 500	Payment has been made to the transport company
20	10.01	5 0000	Raw materials transferred to production
D20	K16	2 325	The accumulated positive difference between the actual cost and the planned price is written off

Example 3. Receipt of materials on account of the contribution to the authorized capital.

The actual cost of materials contributed to the contribution to the authorized capital of the company is determined based on the monetary value agreed upon with the founders, unless otherwise provided by law.

If the expenses are borne by the receiving party, then the actual cost of materials increases by the amount of expenses incurred (clause 65 of the Guidelines for accounting for inventories).

Let's say 08/30/2016. As a contribution to the authorized capital of the enterprise, the founder contributed materials that were valued by the founders in the amount of 10,000 rubles. For the delivery of materials, the organization paid the transport company 2,950 rubles, including VAT of 450 rubles. The transferring party provided the acceptance certificate and invoice.

Additional Information. The company is formed as an LLC and applies the general taxation regime - OSNO. The company is a small business. Type of materials - production equipment. In its accounting policies it recorded the following:

• Accounting is carried out at actual cost and is reflected in accounting on account 10.
• Transportation and procurement costs are included in the actual cost on account 10.

Example solution. The transferring party took advantage of the so-called VAT recovery mechanism. Being a VAT payer, in connection with the disposal of materials, the VAT company restored and provided an invoice. Thus, the transferring party increased its obligations to the budget. Why is that?

The fact is that earlier, when these materials were purchased, the organization took advantage of the VAT deduction by posting Dt 68.02 (VAT) Kt 19, but the materials ceased to be used by the transferring party in activities subject to VAT. In such cases, the transferring party in its accounting is obliged to make a reverse entry Dt 19 Kt 68.02 (VAT) - this is called the VAT recovery mechanism.

Since the transferring party transferred the materials with VAT, having previously shown an increase in its obligations to the budget in terms of VAT, the receiving company is obliged to register the presented VAT on the basis of an invoice.

The enterprise is classified as small, but according to the conditions of the example, the Accounting Policy does not include a simplified method for estimating the initial cost. This right exists in accordance with the order of the Ministry of Finance of the Russian Federation dated May 16, 2016. No. 64n. But even if this were recorded, the company would not be able to attribute delivery costs to expenses, since this innovation according to PBU 5/01 applies only to materials purchased for a fee. In the example presented, inventory items were received without payment.

We generate accounting entries for the receipt of materials on account of the contribution to the authorized capital:

Debit	Credit	Amount, rub.	Facts of economic life
10.09	75	10 000	Receipt of materials by constituent agreement in the assessment agreed upon by the founders
10.09	60.01	2 500	Clarification of the actual cost of materials for the delivery amount (clause 65 of the Guidelines for accounting for inventories)
19.03	60.01	450	The submitted VAT on transport services on the invoice is taken into account
68.02	19.03	450	VAT is accepted for deduction if all conditions under clause 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation are met
19.03	83	1 800	Accepted for accounting for VAT on materials received as deposits on the basis of clause 3 of Article 170 of the Tax Code of the Russian Federation

Result: the actual cost of materials was formed on account 10.09 in the amount of 12,500 rubles.

Documentation of receipt of materials

All the facts of the economic life of the organization as legal entity must be documented.

Accounting legislation requirements for documents are determined Federal Law from 06.12.2011 No. 402-FZ (as amended on May 23, 2016) “On accounting.” Article 9 of this law establishes a list of 7 mandatory details of an accounting document.

Forms and forms of documents used at the enterprise must be approved as part of the Accounting Policy for accounting purposes.

The table shows standard forms that can be used to develop your own documents based on them when receiving materials:

Document	Explanations
Power of attorney to receive inventory items (form M-2 and M-2a)	Issued upon receipt of inventory items by an authorized representative
Receipt order (form M-4)	Filled out when materials arrive at the enterprise warehouse in the absence of discrepancies in quantity and quality claims
Certificate of acceptance of materials M-7	To be completed if there are discrepancies between the quantity indicated in the documents and the actual availability, as well as if the quality of materials is inadequate; This act is also drawn up to formalize the acceptance of materials received without documents (uninvoiced deliveries)
Advance report	Attached to it are documents confirming the fact of payment for purchased goods and materials, receipts for PKO of other organizations, cash register receipts
Accounting certificate and others	To confirm settlements for specific transactions and other movements of materials on off-balance sheet and balance sheet accounts that are not found in the above lines

An enterprise has the right to develop its own forms of documents or use standard ones. It is not allowed to accept for accounting documents documents that document facts of economic life that have not taken place.

Materials in an enterprise are objects real world that you can see and touch. The assignment of objects to the name materials occurs according to the role that the objects perform for a particular enterprise. And there are only two roles:

• items involved in the production of products
• items that support the management activities of the entire company

If we think a little, we will find that there is rarely a company that does not have materials in its activities.

For example . Let's take any company, regardless of what it does. Doesn't she use paper to print various documents and contracts? Doesn't he use household chemicals to keep his offices clean? All this and much more applies to management activities companies. This means that any company already has a “materials accounting” section in its accounting.

Another example . Let's take enterprises that have production facilities or perform work, for example, an agricultural producer. There we can easily find a considerable amount of different materials. Its main materials will be various seeds and fertilizers. Such companies also have special equipment; for it fuel, various spare parts. Don't forget about office supplies and household chemicals.

What if we take a bakery? The materials will be flour, eggs, milk, spices, butter, margarine. Various spare parts for production units and company vehicles. And still the same office, household chemicals, etc.

And if construction company let's take...?

Materials account in accounting - 10 "Materials"

According to accounting rules, information about materials is recorded on accounting account 10.

Information about materials includes 4 basic information:

• specific name of material,
• storage place within the company, in other words - storage warehouse
• quantity of each specific material
• total amount of each specific material

This information can be found by looking at the chart of accounts settings in the 1C Accounting accounting program.

By default, all information about a company’s activities in accounting is expressed in amounts. This follows from the very definition of accounting.

A checkmark in the K(quantity) column means that the material, in addition to the amount, is also recorded in quantity.

The name “Nomenclature” in the Subconto1 column means that when working with materials, we are required to indicate the specific name of the material. The directory “Nomenclature” is responsible for storing all names of materials in the 1C program.

The name “Warehouses” in the Subconto2 column means that we must indicate the storage location of our material. A list of all names of storage locations is contained in the “Warehouses” directory.

And we will meet the letter “A” a little later in this article.

Materials or, more fully named, Material and Production Inventories (MPR) at certain enterprises reach several thousand items. This is typical for manufacturing enterprises.

Also, in accounting, a classification of materials into the “economic content” group has been introduced. It is clearly visible if we look at the entire accounting account 10 and its subaccounts.

Each subaccount is intended for grouping individual species materials.

Subaccount 10.1 “Raw materials and supplies” takes into account two types of materials:

• materials that have not been industrially processed. For example: milk, seeds, ore, gas - everything that nature provides
• industrially processed materials. For example: sugar, sunflower oil. The peculiarity of these materials is that they are a final and ready-to-use product

Subaccount 10.2 “Purchased semi-finished products...” . These are items that, in relation to the production of the company, have not yet been embodied in the final finished product. Such materials are called semi-finished products. In addition, semi-finished products can be own production. For example: yeast dough, which we can buy for baking, or we can prepare it ourselves for future baking of our confectionery products.

Subaccount 10.2 “Fuel” , subaccount 10.4 “Containers and packaging materials”, subaccount 10.5 “Spare parts”, subaccount 10.8 “ Construction Materials”, subaccount 10.9 “Inventory and household supplies” - speak for themselves.

Subaccount 10.6 “Other materials” just suitable for materials intended for company management: office.

Subaccount 10.7 “Materials transferred for processing” - special. It is used for customer production. The essence of such production is that our company does not produce products itself, or certain type products, but transfers this to a third-party company. And a third-party company produces products for us from our own materials. This sub-account will account for the materials that we will give to a third-party company.

Accounting for materials in accounting: examples and postings

Materials accounting involves the interaction of the “materials area” with other areas of accounting. Each accounting area is designated by a specific accounting account. Therefore, our materials section (account 10) will interact with other sections (accounting accounts).

These interactions are not to say that there are a great many, but still quite a lot. I will give the most common accounting accounts with which the 10th “Materials” account interacts and for which transactions are generated.

These can safely include:

• accounting account 10 “Materials”. Yes, yes, I was not mistaken. We can move materials around warehouses, right?
• accounting account 20 “Main production”,
• accounting account 25 “General production expenses”
• accounting account 26 “General business expenses”
• accounting account 60 “Mutual settlements with suppliers”
• accounting account 71 “Settlements with accountable persons”
• accounting account 76 “Settlements with various debtors and creditors” (rarely)
• accounting account 91 “Other income and expenses” (rarely)

Main situations (events) of enterprises, where the area of ​​materials involved looks like this:

• Receipt of materials (MPR)
• Receipt of materials (MR) according to the advance report
• Moving inventories to warehouses
• Transfer of materials to production
• Write-off of materials
• Sales of materials (uncharacteristic, rare event for materials)

SPECIAL MOMENT. There is another important material issue to consider. The question itself is the situation: what should we do in accounting if we buy the same material, but suppliers have different prices for it?

First answer is that we will have to create a new card in the “Nomenclature” directory for each material with a new price. In this case, the list will contain materials with the same names and, sometimes, there are quite a few of them. But that is not all. At the moment of transferring, for example, 50 pieces of a specific material into production, we will be forced to select the same material from the list in order to collect 50 pieces in total. This is inconvenient and time-consuming.

Second answer is that we use one material card, and the price on account 10 would be the average for each material. The average price formula looks like this.

AveragePrice = (Cost of all quantities of one material) / (Sum of all quantities of one material)

Along with the average price, there are two more types of accounting for the cost of inventory:

FIFO. The first batch arrived - first and consumed
LIFO. The last batch arrived - first and consumed

These accounts are more difficult to use. However, computer programs take on the complexity of these calculations, and the user is asked to use one card (name) in the directory.

Examples of names of materials in accounting in organizations

Look at the names of materials that organizations use in their work. Below I have given fragments of the “Nomenclature” reference books. It is clear that the lists are much larger. However, this is enough to see the names of materials from real enterprises.

“Office” materials (typical for all companies)​

Materials from a dental company

Materials assigned to the company's sales area,
selling medical equipment

Materials “Inventory and household supplies”
(typical for all companies)

(although not all companies need scales for their work :))

Materials “Spare parts for agricultural products. enterprises"

Accounting for materials in standard reports

When working with the “Materials” accounting section, the results can be quickly viewed in standard accounting reports. The most popular standard report is the Account Turnover-Balance Sheet, or abbreviated as “account SALT”. This report shows results in in different forms. But most importantly, no more than a 10 count characteristic.

SALT on account 10 Materials;
in general, by subaccounts

SALT on account 10 Materials;
specifically for 10.1 subaccount in the context of “Nomenclature”

Materials accounting - impact not accounting result

Materials accounting with all its “main events” and “results in SALT” does not end there. Materials necessarily still appear in the final result of accounting work. The results of accounting work include at least two regulated reports:

• “Form No. 1. Balance"
• “Form No. 2. Income statement"

Let's briefly touch on these reports and see where and why materials appear in them.

Form No. 1 Balance sheet
The balance sheet form is a fairly large report. In our case, I shortened it as much as possible for clarity.

Look at the line code “12101” and the column “as of December 31, 2010.” You see there the amount 3307214. And the line is called “Materials”. But that is not all. Materials are included in the “Current assets” group, and the table itself is called “Asset”.

So we get to the letter “A”. Remember I mentioned the letter? In the account characteristics, the letter “A” means that the account is active, i.e. the contents of such an account belong to the company, and in the Balance Sheet it will appear in a table called “Asset”.

Please note that in “Form No. 1 Balance” Materials are included in the total amount from the entire 10th account: there is no breakdown into subaccounts, warehouses, and especially names and quantities. General total accounting only.

Form No. 2 Statement of financial results
This regulated report is also large, so I had to extract from it those lines that we need to account for materials.

The title “On Financial Results” suggests that its main task is to show how much and from what the company earned or suffered a loss. Those. This report collects information about sales and expenses incurred from sales.

At the beginning of the article, I talked about events, where I mentioned that there is a sale event for materials, although it is uncharacteristic, because the materials are used for other purposes. And since there are sales of materials, that means financial results appear. Therefore, the materials are included in this report.

In our example:
Number 1947 - this is the amount of sales of materials, which, by the way, belong to the “other property” group.
Number (148) - This is the cost of materials sold. The parentheses mean that the number 148 has a minus sign.
Number 1799 - this is the difference between “Income from sales” and “Expenses associated with sales”. This difference is also called “profit before tax”. Then the tax is calculated. The tax is also taken away. In the end there will be “ net profit”

Now we have one of the most extensive and sometimes very complex topics. Perhaps, even in five, or even ten visits, it is impossible to study it all. Today we will only talk about......

Why is inventory carried out? Receipt and write-off of material assets.

Accounting for receipt of materials

Receipt of materials to the warehouse is reflected in accounting account 10 “Materials”. The debit of account 10 is intended to reflect the cost of materials received, the credit of account 10 is to reflect those released from the warehouse to production or outside the organization.

On the account 10, raw materials, supplies, semi-finished products, fuels and lubricants, containers, etc. can be taken into account. A separate sub-account can be opened for each type of inventory items. In turn, each sub-account can also keep analytical records for specific types of materials (or by grade, brand, storage location).

Accounting for receipt of materials

Inventory and materials are accepted for accounting on the basis of a receipt order, form M-4; in addition, an accounting card, form M-17, is created.

The employee responsible for receiving materials into the warehouse accepts valuables on the basis of a power of attorney (executed, for example, in form M-2 or M-2a). This employee must check the actual quantity with that indicated in the accompanying documents (bill of lading, delivery note). In addition, the condition of the received valuables, their serviceability, and expiration date are checked. If discrepancies in quality or quantity are detected, a discrepancy report is drawn up in form M-7, the completed report, along with the claim, is sent to the supplier for the return of the valuables or for their replacement.

When receiving materials from a supplier, their cost is entered in the debit of account 10 in correspondence with the account for accounting settlements with suppliers. In general, the posting for the receipt of materials has the form D10 K60.

If the buyer organization is a VAT payer, then VAT is allocated from the cost indicated in the accompanying documents by posting D19 K60, after which it is sent for deduction with posting D68.VAT K19. The materials themselves are delivered to the warehouse at cost excluding VAT.

It is worth recalling that in order to allocate VAT and send it for reimbursement from the budget, you need to receive an invoice from the supplier with the allocated tax amount. Only if this document is available, the buyer has the right to allocate VAT to a separate account.

The buyer pays the supplier for materials received and capitalized in cash or non-cash in cash, in this case the postings D60 K50 or D60 K51 are reflected.

Upon receipt, materials can be received in two ways:

1. at actual cost
2. at discount prices

Let's look at each of these methods in more detail.

Capitalization of materials at actual cost

This method of accounting is most often found in enterprises. In this case, the organization sums up all the costs associated with the acquisition of valuables, and enters this amount into the debit of account 10.

What costs can be included in the actual cost:

• Cost of materials specified in the contract
• Transport and procurement costs, so-called TZR
• Services of third parties, for example, consulting, information
• Additional costs associated with bringing materials to a suitable condition

Postings upon receipt of materials at actual cost:

Capitalization of materials at accounting prices

This method is usually used manufacturing enterprises, for which the receipt of inventory items is regular. At the same time, the organization develops and approves accounting prices, for example, average purchase prices or planned costs. It is at these accounting prices that materials are debited to account 10.

To reflect the actual cost, additional account 15 “Procurement and acquisition of material assets” is used. The actual cost of the valuables received is reflected in the debit of account 15 in correspondence with the account. 60, while wiring D15 K60 is performed. If the organization is a VAT payer, then the tax amount is allocated to account 19, and the materials are charged at cost without VAT.

After this, the materials are credited directly to account 10, but at accounting prices, and posting D10 K15 is performed.

After performing these operations on account 15, a discrepancy between the actual and accounting prices is revealed. To take into account this discrepancy, additional account 16 “Deviation in the cost of material assets” is introduced.

Postings to reflect deviations in cost:

1. If the actual price is greater than the accounting price, then posting D16 K15 is performed for an amount equal to the deviation
2. If the actual price is less than the accounting price, then posting D15 K16 is performed

In the first case, a debit balance is formed on account 16. Within a month, materials are released into production. In this case, at the end of the month it is necessary to write off the amount of the deviation from the loan account 16. This amount is debited to the same account to which the materials were issued. The amount of deviation that must be written off at the end of the month depends on the amount of materials released from the warehouse for the month and is determined by the formula:

∗(Debit balance of account 16 at the beginning of the month + debit turnover of account 16 for the month) * credit turnover of account 10 for the month / (debit balance of account 10 at the beginning of the month + debit turnover of account 10 for the month) ∗

In the second case, when the actual price is less than the accounting price, a credit balance is formed on account 16. At the end of the month, part of the deviation amount is written off from credit account 16 using a reversal operation, that is, part of the amount is taken away and written off to the debit of the same account where the materials are issued. The amount that must be subtracted at the end of the month is determined by the formula:

∗(Credit balance of account 16 at the beginning of the month + credit turnover of account 16 for the month) * credit turnover of account 10 for the month. / (debit balance on account 10 at the beginning of the month + debit turnover on account 10 for the month)∗

Postings upon receipt of materials at accounting prices:

Debit	Credit	the name of the operation
15	60	Reflects the actual cost of materials excluding VAT
19	60	The amount of VAT on purchased material assets has been allocated
68.VAT	19	VAT is deductible
10	15
60	51
16	15	The excess of the actual price over the book price is reflected
15	16	The excess of the accounting price over the actual price is reflected
60	51	Payment was transferred to the supplier for material values

The company purchases material assets from the supplier - 2,000 pcs. total cost 236,000. VAT included. The amount of VAT is 36,000.

The discount price per piece is 90 rubles. During the month, 700 units were released into production.

What entries should the accountant reflect at the end of the month?

Postings:

Sum	Debit	Credit	the name of the operation
236 000	60	51	Payment was transferred to the supplier for material assets
200 000	15	60	The cost of materials is taken into account at purchase prices excluding VAT
36 000	19	60	The amount of VAT is allocated from the cost of material assets
36 000	68	19	VAT is sent to deduction
180 000	10	15	Materials are capitalized at accounting prices
20 000	16	15	The excess of the purchase price over the accounting price is reflected
77,000 (700x110)	20	10	700 pieces were released into production. materials
8 555	20	16	The deviation of the accounting price from the purchase price is written off in proportion to the written-off material assets

Manufacturing of materials

If material assets are not purchased for a fee from a supplier, but are created on their own or with the help of third-party organizations, then they are included in the warehouse at a cost that includes all the costs of their production. Costs may include the services of third-party organizations, wages of workers involved in production, depreciation of fixed assets involved in their production, and raw materials.

All costs are recorded in the debit of accounts related to production (20, 23), after which the cost is transferred from the credit to the debit of account 10.

Postings:

Free receipt of materials

Another way to receive material assets is to receive them for free. When donated, values ​​are charged at the average market value, including other costs associated with receipt, for example, transportation costs.

To account for such materials, account 98 “Deferred income” is used. Valuables are supplied with D10 K98 wiring.

As valuables are released into production, the value is proportionally written off from account 98 to other income (entry D91/2 K98).

VAT is not allocated on the cost of materials received free of charge.

Issue of materials from warehouse

Once materials are accepted for accounting at the warehouse, they can be moved both within the organization and outside it.

Internal movements are documented with the document requirement-invoice for the release of materials in the M-11 form. At the same time, they are released from the warehouse, where they are stored from the moment of receipt, and transferred to other units located within the territory of the organization. Material assets may be needed for various household needs, to carry out repairs and construction work within an organization or, for example, to perform production tasks.

External movements are documented using the document invoice for the release of materials to the side in the form M-15. In this case, materials can be transferred both to third parties, for example, through sale, and to other separate divisions of the enterprise located outside its borders.

Postings when releasing materials from the warehouse

Accounting account 10 is used to account for materials. The debit of account 10 reflects the receipt of material assets into the warehouse, and the credit reflects their write-off: release to production, to other departments, to third parties. Depending on the direction of movement of materials. 10 corresponds with the relevant accounts.

The posting for writing off materials for main production has the form: D20 K10.

When releasing materials for the needs of auxiliary production, the wiring has the form D23 K10.

If materials are sold for general business or general production needs, then the wiring looks like this: D25 (26) K10.

If material assets are used for trading operations enterprises related to the sale of goods, then wiring D44 K10.

When transferring valuables for internal construction and installation work, wiring D96 K10 is performed.

If materials leave the enterprise during the sale to third parties, then posting D91/2 K10 is reflected.

Postings when writing off materials from the warehouse:

Debit	Credit	the name of the operation
20	10	Issue of materials for the needs of main production
23	10	Vacation for auxiliary production needs
25	10	Write-off of materials for general business needs
26	10	Write-off for general production needs
96	10	Write-off of material assets for construction work within the organization
44	10	Release of material assets to carry out trade-related operations
91/2	10	Disposal of material assets due to sale

When material assets arrive at the warehouse, they can be charged at actual cost directly to account 10; in this case, when released from the warehouse, the cost of materials is simply written off from the credit of account 10 to the debit of the corresponding accounts.

If they are accounted for at accounting prices using accounts 15 and 16, then in this case you must not forget to write off from account 16 the deviation of the actual price from the accounting price, in proportion to the materials supplied. The amount of deviation that must be written off at the end of the month is calculated using certain formulas.

Materials Evaluation Methods

As we have already said, upon receipt of materials, they are received at the warehouse either at actual cost, which includes all the costs of their acquisition, including the contract price, or at accounting prices established at the enterprise.

The cost at which materials are released from the warehouse is estimated using one of three methods.

There are 3 methods for evaluating materials when they are released from the warehouse:

1. At average cost
2. FIFO method

Not so long ago, there was another valuation method called LIFO, this method was the reverse of the FIFO method, and currently it is no longer used. Let's look at each method in more detail; to reinforce it, let's look at examples of calculating the selling price of material assets for each of the three methods.

At the cost of each unit

This method is used, as a rule, in relation to unique values, for example, precious metals, radioactive substances. It can also be used by enterprises with a small range of materials.

With this method, each incoming batch is tracked, and the prices at which each batch of materials is received are noted. When releasing materials from the warehouse, you can see which batch they belong to and at what price they were taken into account; it is at this cost that they are written off. That is, the cost of each unit of incoming valuables is tracked.

To reinforce this, let's look at an example.

During the month, 2 batches of materials arrived at the warehouse:

1 – 500 pieces at a price of 100 rubles/piece. total cost 50,000 rubles.

2 – 500 pieces at a price of 130 rubles/piece. total cost 65,000 rubles.

800 units of materials were released from the warehouse: 400 from the first batch and 400 from the second.

Total cost of materials supplied = 400x100 + 400x130 = 92,000 rubles.

The total cost of materials remaining in the warehouse = 100x100 + 100x130 = 23,000 rubles.

At average cost

With this method, the average cost of materials is calculated by dividing the total cost of materials stored in the warehouse by their total quantity.

This assessment method is used for those materials that are similar to each other in their characteristics.

Example:

Let's take the same conditions.

Cost of a unit of materials = (50,000 + 65,000) / (500 + 500) = 115 rub./piece.

Total cost of materials released from the warehouse = 800 * 115 = 92,000 rubles.

Cost of the balance in the warehouse = 200 * 115 = 23,000 rubles.

FIFO method

With this method, materials are written off one by one as they are received. Suppose several batches arrived at different prices. We need to write off a certain amount of material assets into production. First, materials are taken from the first batch at the cost of this batch. When the first batch ends, they move on to the second batch, from which the required quantity is written off at the cost of this batch; if this is not enough, then the third batch is taken, etc.

The materials remaining in the warehouse at the end of the month are valued at the cost of the last batch received at the warehouse.

The method is convenient to use if the cost of material assets does not increase significantly from batch to batch.

We take the same conditions.

If you need to write off 800 units, take 500 units first. from the 1st batch at 100 rubles/piece, then 300 from the 2nd batch at 130 rubles/piece.

Total cost of valuables sold = (500*100) + (300*130) = 89,000 rubles.

Cost of valuables remaining in the warehouse = 200 * 130 = 26,000 rubles.

The chosen method for writing off material assets from the warehouse is indicated in the order for the organization’s accounting policy.

Disposal of materials to third parties

Material assets received at the warehouse can be used by the enterprise for its internal and production purposes, or they may leave the enterprise. The disposal of materials from an organization to a third party can occur as a result of their sale to third parties; they can be made as a contribution to the authorized capital of another organization, or they can be donated, that is, transferred free of charge (without payment).

How is the disposal of materials recorded in each of these cases? Below we will look at the entries that an accountant must make.

Sales of materials

Since this operation is usually not normal look activities of the organization, then sales should be processed not through the traditional account 90 “Sales”, but through account 91 “Other income and expenses”.

91 accounting accounts are built according to the following principle:

• In subaccount 1, entries are made only on credit - other income is reflected here
• In subaccount 2, entries are made only in debit - other expenses are reflected here
• subaccount 9 is intended for summing up the final financial result

When selling materials, their cost is written off from the credit account 10 to the debit account 91.2 (entry D91.2 K10).

Materials are sold at market value, and you must remember to include VAT in this price.

An organization selling material assets must pay VAT to the budget. The amount of tax must be separated from the amount of revenue. If the rate of 18% is applied to the materials sold, then to calculate VAT from the amount of revenue, you need to multiply the sales price by 18 and divide by 118. If the VAT rate is 10%, then the sales price is multiplied by 10 and divided by 110.

In accounting, it is necessary to make an entry for the calculation of VAT payable to the budget D91.2 K68.VAT.

The cost of materials and VAT will act as expenses incurred by the enterprise in connection with the sale of material assets. If there are any other expenses (for example, transportation), then they are also written off as a debit to account 91.2 by posting D91.2 K76.

The income will be the sales value, which is reflected by posting D62 K91.1.

Payment by the buyer of the received valuables is reflected using posting D51 K62.

As a result of the sale, account 91 collected all expenses on debit and all income on credit. On subaccount 9 account 91 it is necessary to reflect the total financial results from the deal.

To do this, take credit turnover (credit account 91.1) and debit turnover (debit account 91.2). The second value is subtracted from the first value; the resulting value can be either greater than 0 in the case of a profit from the sale, or less than 0 in the case of a loss.

Profit is reflected by posting D91.9 K99, loss - D99 K91.9.

Postings when selling materials:

Debit	Credit	the name of the operation
91/2	10	The actual cost of materials intended for sale was written off
62	91/1	Revenue from the sale of materials is reflected
91/2	68.VAT	The amount of VAT allocated for payment to the budget
91/9	99	Financial result (profit) from the sale of materials
99	91/9	Financial result (loss) from the sale of materials
51	62	Receipt of payment from the buyer to the bank account

Free transfer of materials

If material assets are transferred to another organization without payment, that is, free of charge, then the operation is also processed through account 91, only in this case only expenses will be present. There will be no income, since the organization will not receive payment for the disposed materials.

The expenses for a donation, just as in the case of a sale, are the cost of material assets, VAT accrued at the average market value for similar materials, as well as other related expenses.

The posting for writing off the cost of materials for gratuitous transfer has the form: D91.2 K10.

Posting for calculating VAT on market value: D91.2 K68.VAT.

Entering materials into the management code of another organization

By bringing material values ​​into authorized capital another organization, the enterprise makes a financial investment from which it will receive income in the form of dividends in the future. That is why the contribution to the Criminal Code is not recognized as an expense and is not registered through account 91.

In this case, it is necessary to use account 58, and the accountant makes the following two entries:

D58 K76 – debt on contribution to the capital of another organization is reflected;

D76 K10 – material assets were transferred.

For any method of disposal of materials from the enterprise, it is necessary to make a note on the M-17 accounting card indicating that the valuables have been disposed of.

Carrying out an inventory of goods and materials

Inventory of inventory is a procedure that is periodically carried out at each enterprise and helps maintain order in accounting. During the inventory process, the actual presence of valuables at the enterprise is checked and compared with the accounting data.

The frequency of inventory is at least once at the end of the year. Also, the procedure can be carried out throughout the year if necessary, for example, during a control check or changing the person responsible for storing inventory items.

During the inventory, unusable materials are identified that are subject to further write-off.

The procedure for inventory inventory

The procedure for reconciling actual and accounting data is entrusted to a commission appointed by management. The commission usually includes financially responsible persons, accounting employees and representatives of the management team of the enterprise. The chairman of the commission is appointed as the head. The commission’s tasks include monitoring and organizing the inventory and proper documentation.

Documentation of inventory of goods and materials

First of all, the manager approves the inventory order. The text of the order specifies which values ​​are subject to recalculation and reconciliation with accounting data, approves the composition of the inventory commission, and also sets the deadline for the procedure.

When checking and recounting materials, inventory lists are drawn up, in which a sequential list of all recalculated property is provided, indicating the name, article, actual quantity and other necessary indicators.

To account for materials stored in the warehouse, an inventory list of inventory items INV-3 is filled out.

These include:

• Inventory transferred for safekeeping to other organizations
• Inventory items that are in transit (that is, purchased from other enterprises, but have not yet reached the warehouse)
• Valuables sold and shipped from the warehouse for which payment has not yet been received from the buyer
• Valuables transferred for processing to other organizations

To account for these inventory items, fill out the following forms:

• INV-4 “Inventory report of shipped goods and materials”
• INV-5 “Inventory list of goods and materials accepted for safekeeping”
• INV-6 “Act of inventory of payments for inventory items in transit”

Information in these inventories and acts is entered on the basis of documents confirming the fact of transfer to custody, shipment to customers, purchase and payment from the supplier.

Upon completion of the inventory procedure, discrepancies between accounting data and actual data are identified, which are reflected in the matching sheet INV-19.

All this data is transferred to the accounting department. Accountant conducts necessary actions and reflects transactions for capitalization of surpluses and write-off of shortages.

Accounting for inventory results

Accounting for surplus:

Surpluses are inventory items that are actually available, but are not documented in any way.

Surplus inventory items are recognized as other income and are reflected in the credit of account 91. The surplus is credited to the debit of the materials accounting account (account 10).

The posting for accounting for surplus has the form: D10 K91.1.

Accounting for shortages:

Shortage of goods and materials are values ​​that are listed at the enterprise according to documents, but are actually missing.

The shortfall must be written off to the credit of the materials account.

To account for shortages, account 94 “Shortages and losses from damage to valuables” is used.

The posting to reflect the shortage identified during the inventory process has the form D94 K10.

Within the limits of the norms, the shortage can be written off as a debit to production cost accounts. Wiring: D20 (23) K94.

If installed guilty person, then the shortage is written off by posting D73.2 K94. Next, the guilty person can independently deposit the amount of the shortage into the cash desk of the enterprise D50 K73.2, or the amount can be withheld from his wages D70 K73.2.

If the culprit is not identified, then the amount of shortage of materials is written off as other expenses using entry D91.2 K94.

Postings for material inventory:

Debit	Credit	the name of the operation
Accounting for surplus
10	91.1	Excess materials are taken into account as other income
Accounting for shortages
94	10	The shortage of materials identified during the inventory was written off
20 (23)	94	Shortage of materials within normal limits written off
73.2	94	The shortage of inventory items was written off to the account of the perpetrators
50	73.2	The guilty person reimbursed the amount of the shortfall in cash to the cash register
70	73.2	The amount of the shortfall is withheld from the salary of the guilty person
91/2	94	The shortfall was written off as other expenses due to an unidentified culprit

How to properly account for and write off fuel and lubricants?

How to account for fuels and lubricants in accounting. How to correctly calculate fuel consumption rates. Where and how and in what amounts should fuel and lubricants be written off at the enterprise, what kind of wiring is done?

Fuel and lubricants are fuels and lubricants, which include fuel, lubricating oils, brake and coolant fluids. That is, these are all those materials that will be useful during the operation or repair of vehicles.

Why is it important to properly account for fuel and lubricants? Expenses for fuels and lubricants reduce the base from which income tax is calculated. In order for the tax amount to be calculated correctly: neither overestimated nor underestimated, you need to correctly calculate the norms by which fuel and lubricants will be written off.

Of course, I would like to write off fuel and lubricants as larger amount to reduce tax. However, unjustifiably inflating costs does not lead to anything good. The Tax Code of the Russian Federation clearly states that expenses written off as expenses must be economically justified and documented. Only in this case the tax authority will not have any additional questions.

In order to write off fuel and lubricants to the right size, you need to calculate them correctly. All accountants know about the so-called fuel write-off standards, but nevertheless, a lot of questions arise about this. What are these standards, by whom and how are they established, can they be calculated independently or do we need to use standards approved by law?

How to write off fuel and lubricants correctly?

Indeed, the Ministry of Transport of the Russian Federation has established standards for the write-off of fuel and lubricants - these are some recommended figures that can be used as a guide when operating vehicles.

For write-off, you can use these approved standards, but the Tax Code of the Russian Federation does not say that these standards are mandatory for use. Organizations can independently calculate and approve fuel consumption standards for themselves, based on the characteristics of their activities.

If an enterprise decides to use the standards approved by the Ministry of Transport, then the standards for the consumption of fuel and other lubricants for the type of transport used by the enterprise are determined and written off as expenses in accordance with the specified figures.

If an enterprise wants to develop its own standards for the consumption of fuel and lubricants, then it can go in two ways.

How to calculate the fuel consumption rate yourself?

So, to determine your standards, you need to make some calculations and measurements. There are two ways to do this.

In the first case, technical documentation for the transport used is taken, which shows the standard consumption of fuels and lubricants for a given vehicle. Based on these data, establish standards for various weather conditions, time of year, take into account traffic congestion in your city, traffic congestion and other factors.

In the second case, you can use real data on fuel consumption, which can be obtained using measurements. This method of determining standards is more convenient and realistic; it is what organizations usually use.

How to measure fuel consumption?

The process of taking measurements and developing fuel write-off standards should be controlled by a special commission, which is appointed by the head of the enterprise by administrative document.

For example, take a car for which fuel write-off rates are calculated. Fuel, such as gasoline, is poured into its empty tank. The tank is filled completely, the amount of gasoline filled and the speedometer readings are noted on this moment. The vehicle should then be used in normal operating mode. As soon as the fuel in the tank runs out, the speedometer readings are recorded again. Find the difference between the speedometer readings and the completely filled fuel tank and empty, this will be the number of kilometers that the car has traveled on a fully filled tank (mileage).

There are two numbers: the amount of fuel filled and the mileage in kilometers on this fuel. Divide the first figure by the second and get fuel consumption per 1 km. The resulting figure will be the standard that must be used to write off fuel for this vehicle.

Such measurements are carried out for all types of transport used at the enterprise. The fuel consumption rate per 1 km is determined.

In the future, if it is necessary to write off fuel and lubricants as expenses, it will be enough to take this standard and multiply it by the mileage of the car, and write off the resulting value as expenses of the organization.

The conditions in which vehicles are used may vary significantly. Fuel consumption depends on the time of day when the vehicle is used, the time of year, road congestion, traffic congestion, and idle time with the engine running. Therefore, it is necessary to carry out measurements for various conditions and develop several standards for various conditions of transport use.

An organization can also use one standard measured under standard conditions. And to write off fuel and lubricants in conditions different from standard ones, apply correction factors, which also need to be calculated and approved in advance.

Whatever method of determining fuel write-off rates the organization chooses, the results obtained must be reflected in the fuel write-off report, the execution of which should be handled by a commission appointed by the manager. All members of the commission must sign the drafted act, and the head must approve it.

Now, when writing off fuel and lubricants as expenses, the accountant will rely on the approved standards, and he will not have any questions.

Accounting for fuel and lubricants

Fuel and lubricants are materials, therefore, to account for them, a material assets account is used - account 10, on which subaccount 3 is opened.

This account was examined in more detail using the example of accounting for the receipt of materials and their release from the warehouse.

In the debit of account 10, fuels and lubricants are taken into account, and from the credit of this account they are written off as expenses of the organization. If the organization is a trading organization, then the costs of fuel and lubricants are written off to the debit of account 44, if it is a production organization, then to the debit of accounts 20 (23, 26).

Postings for writing off fuel and lubricants:

For manufacturing organizations:

D20, 23, 26 K10.3 - expenses for fuel and lubricants for transport used for work needs are written off.

To the debit of which production cost account to write off fuel and lubricants depends on the characteristics of the organization and on the purposes for which the transport was used.

Organizations with a large fleet of vehicles write off expenses for fuels and lubricants as a debit to account 23.

If there are not many cars and they are used for work needs (for example, to deliver goods to customers), then account 20 is used.

If the transport is used for official purposes, then count 26.

For trade organizations:

D44 K10.3 - expenses for fuel and lubricants are written off as sales expenses.

All entries for the write-off of fuel and lubricants and liquids are carried out on the basis of waybills and the fuel and lubricants write-off act.

Postings for receipt of fuel and lubricants:

For cash payment:

If fuel and lubricants are purchased in cash, for example, by the driver personally at a gas station, then the money is given to him from the cash register on account. In this case, wiring D71 K50 is performed.

The driver buys necessary materials and reports to the accounting department about expenses made using advance report, to which it is applied cash receipt, confirming the fact of purchase. The advance report is submitted to the accounting department, and the accountant makes the entry D10.3 K71 for the amount spent.

If the driver has cash left, he hands it over to the cashier, entry D50 K71.

For non-cash payments:

If a company buys fuel and lubricants for non-cash payments, then the transactions look slightly different.

The required amount of money is transferred to the fuel supplier, wiring D60 K51.

The purchased materials are included in the wiring D10.3 K60 at a cost excluding VAT.

VAT is allocated separately for reimbursement from the budget: posting D19 K60.

These postings are made on the basis of documents received from the supplier: delivery note, invoice.

Based on materials from: buhs0.ru

Any organization acquires materials for the company’s activities not for their own sake. And the purchased valuables will not lie dead weight in the warehouse for the director to admire. They are intended for use in production, sales or administrative purposes. Therefore, 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 look at the write-off of materials step-by-step instruction this procedure for you.

1. Accounting entries for writing off materials

2. Registration of write-off of materials

3. Write-off of materials - step-by-step instructions if not everything is consumed

4. Standards for writing off materials for production

5. Example of a write-off act

6. Methods for writing off materials for production

7. Option No. 1 – average cost

8. Option No. 2 – FIFO method

9. Option No. 3 – at the cost of each unit

So, let's go in order. If you don't have time to read a long article, take a look short video below, from which you will learn all the most important things 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)

We will look at write-offs of materials in more detail than in the video 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 materials are truly ubiquitous and there are ways to, as they say, “plug a hole” in any problem area of ​​the organization:

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

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

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

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

Debit 25"General production expenses" - Credit 10– rags and gloves were provided to the cleaning lady servicing the workshop

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

Debit 44"Sales expenses" – Credit 10– containers for packaging finished products were issued

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

It is also possible for a situation where it is discovered that the materials listed in the accounts are actually missing. Those. there is a shortage. For such a case, there is also an accounting entry:

Debit 94“Shortages and losses from damage to valuables” – Credit 10– missing materials written off

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 instructions in the next paragraph contain the study primary documents, which accompany the write-off process.

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

The main thing is that the documents used are 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 Resolution of the State Statistics Committee of October 30, 1997 No. 71a):

• — demand-invoice (Form No. M-11) is applied if the organization has no limits on receiving materials
• — limit-fence card (Form No. M-8) is applied 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 an organization, between financially responsible persons or structural divisions.

The invoice is prepared in two copies by the financially responsible person structural unit, handing over material assets. One copy serves as the basis for the handing over unit to write off valuables, and the second copy serves as the basis for the receiving unit for the receipt of valuables.

3. Write-off of materials step-by-step instructions if not everything is consumed

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

But this does not always happen, especially in large 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, when dispensing materials, it is not always known what type of product they are intended for.

Therefore, those materials that are released from the warehouse but not consumed 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 department should be reflected as an internal movement, using a separate subaccount to account 10, for example, “Materials in the workshop.” And at the end of the month, another document is drawn up - a materials consumption act, where the direction of materials consumption will already be visible. And at this moment the materials will be written off.

Such tracking of material consumption will allow you 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 must be used immediately. Therefore, a one-time operation to write off 10 calculators for an accounting department of 2 people, during an audit, will certainly raise questions as to what purpose they were required in such quantities.

4. Example of a write-off act

1. - or you issue and immediately write off only what is actually consumed (in this case, the requirement of an invoice is quite sufficient)
2. - or you draw up an act for writing off materials (transmitting a demand invoice, and then gradually writing off acts for writing off).

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

The act usually indicates the name, and, if necessary, the item number, quantity, accounting price and amount for each item, number (code) and (or) name of the order (product, product) for the manufacture of which they were used, or number (code) and (or) the name of the costs, the quantity and amount according to consumption standards, the quantity and amount of consumption in excess of the standards 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 very much depend on the specifics of the enterprise. Here, as a basis, I took the form of the act that is used in budgetary institutions.

5. Standards for writing off materials for production

Accounting legislation does not establish standards in accordance with which materials should be written off for production. But paragraph 92 of the Methodological Guidelines for the accounting of MPZ (Order of the Ministry of Finance dated December 28, 2001 No. 119n) states 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 standards for writing off materials into production must be approved.

In addition, for tax accounting it would be useful to remember Article 252 of the Tax Code: expenses are economically justified and documented.

The organization sets its own standards for materials consumption (limits). . They can be fixed in estimates, technological maps and others similar internal documents. Documents of this kind are not developed by the accounting department, but by the division that controls technological process(technologists), and then they are approved by the manager.

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

The release of materials in excess of the limit is carried out only with the permission of the manager or his authorized persons. At primary accounting document– the demand invoice, the act – there must be a note about the excess write-off and its reasons. Otherwise, the write-off is illegal and leads 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: Resolution of the Federal Antimonopoly Service of the North Caucasus District dated 02/04/2011. No. A63-3976/2010, letters from the Ministry of Finance of Russia dated July 5, 2013. No. 03-03-05/26008, dated January 31, 2011. No. 03-03-06/1/39, dated 10/01/2009 No. 03-03-06/1/634.

6. Methods for writing off materials for production

So, now we know what documents we need to write off materials, and we also know the accounts to which they are debited. From the documents we know how much materials were written off. Now all that’s left to do is determine the cost of their write-off. How can we determine how much the materials sold cost, and what amount will be the write-off entry? Let's look at a simple example, based on which we will study the methods of writing off materials for production.

Example

LLC "Sladkoezhka" produces chocolate candies. Cardboard boxes are purchased for their packaging. Let 100 such boxes be purchased at a price of 10 rubles. a piece. A packer comes to the warehouse to pick up boxes and asks the storekeeper to give him 70 boxes.

So far we have no question about how much each box costs. The packer receives 60 boxes for 10 rubles, for a total of 600 rubles.

Even if 80 boxes were purchased, but the price is already 12 rubles. a piece. The same boxes. Of course, the storekeeper doesn't keep the old and new boxes separate, they are all kept together. The packer came again and wants more boxes - 70 pieces. The question is: at what price will the boxes sold for the second time be valued? It is not written on each box exactly 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 No. 1 – average cost

After the packer left the warehouse with the boxes for the first time, there were 40 boxes left for 10 rubles each. – this will be, as they say, the first game. Another 80 boxes were purchased for 12 rubles. - This is already the second batch.

Let's count the results: we now have 120 boxes per total amount: 40 * 10 + 80 * 12 = 1360 rub. Let’s calculate how much a box costs on average:

1360 rub. / 120 boxes = 11.33 rub.

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

70*11.33=793.10 rub.

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

This method is called average cost (we found average cost one box). As new batches of boxes continue to arrive, we will again calculate the average and issue boxes again, but at a new average price.

8. Option No. 2 – FIFO method

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

No. 1 - 40 boxes for 10 rubles. – according to the time of acquisition, this is the first batch – the “older” one

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

We assume that we will issue the packager:

40 boxes from the “old” one - the first batch purchased at the price of 10 rubles. – total for 40*10=400 rub.

30 boxes from the “new” one - the second batch in time to purchase at a price of 12 rubles. – total for 30*12=360 rub.

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

There will be 50 boxes left in the warehouse at 12 rubles, for a total 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 No. 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. This method is not applicable for ordinary cardboard boxes. Cardboard boxes are no different from each other.

But the materials and goods used by the organization in a special manner (jewelry, gems etc.), or inventories that are not normally interchangeable, may be valued at the cost of each unit of such inventories. Those. If all our boxes were different, we would put a different tag on each one, 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 before your eyes. For those who keep records in the 1C: Accounting program, watch a video tutorial on writing off materials in this program.

Which problematic issues Have you accumulated materials for write-off? 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