And 16 deviation in value. Sch.16 "Deviation in the value of material values

Accounting for economic processes

In accounting, there are three business process:

1. Accounting for the supply process (preparation) of commodity material values.

2. Accounting for the production process.

3. Accounting for the implementation process (sale) manufacturers of products performed (services rendered).

The supply process is a set of operations to provide enterprise objects necessary for the manufacture of products.

The company purchases materials, fuel and other suppliers from the wholesale price, which is purchased for the enterprise.

The purchase price may include VAT, which should be taken into account separately.

The company carries the costs associated with transportation of acquired values, their loading, unloading, etc. Such expenses are called transport and procurement costs (TZP).

Purchased value + TZR \u003d actual cost Acquired labor items.

Tasks for accounting the supply process:

Determine the actual supply volume;

Calculate the actual cost of purchased labor items;

To solve these tasks, accounts are used: 15,16,19,10.

Sch.15 "Preparation and acquisition of material values"

Active; Calculation.

The debit is reflected in the purchase costs without VAT (for accounting VAT, the account of the value added tax on acquired values \u200b\u200bis applied)

The loan shows the formation of the actual cost of material values \u200b\u200band its write-off on each type of material values.

Accounting make the following entries:

Dt 15 CT 60-acquired materials from suppliers for purchased value without VAT;

DT 19 kt 60-reflected VAT on acquired values;

DT 15 CT 20 (23) -The materials from production;

Dt 15 CT 71-prepared materials with payment from accountable sums;

DT 15 CT 76-acquired materials from other organizations and enterprises; reflects the costs of transportation, loading, unloading material values;

In warehouses, materials take into account at discount prices, therefore, if discrepancies occur between the accounting price and the actual cost of the acquisition, the score 16 is applied.

Sch.16 "Deviation in the value of material values"

Active passive; regulating; persistence

contractively additional.

Accounting makes records:

DT 16 CT 15-in excess of the actual cost above the accounting price (on the amount of deviation when the debit turnover in the account 15 is more credit) - overrun;

Dt 15 CT 16-When the actual cost of acquisition is lower than the accounting (on the amount of deviation, when there is an excess of the loan turnover in the account 15 over the debit) - savings.

At the end of the reporting period, a special calculation is drawn up, according to which the amount of deviations arising.

The calculation is done like this:

1) determine% deviation:

CH. SCH16 + D.OB. sch16. / SCH10 + D.Okch10 * 100%

2) determine the amount of deviations:

% deviations * cost of consumed materials

DT 10 kt 15 - reflected accounting value Purchased materials

Misc.16 closes and deviations are written off on cost accounting accounts.

Dt 20 (25.26) CT 16-written off deviations.

IN accounting balance Sch.15 and sch.16 are not shown.

SC.10 "Materials"Main, material, active

Subaccount open to it:

1.Sill materials;

2. Available semi-finished products and components;

3.

4.Tar and tare materials;

5. Spass parts;

6.The materials;

7. Materials transferred to processing to the side;

8.Construction materials;

9. Inventory and household supplies;

10. Special accessories and special clothing in stock;

11. Special equipment and special clothing in operation.

In synthetic accounting Do the following entries:

DT 10.1 CT 60- received materials from the supplier without VAT and TZP;

DT 10. TZR CT 60- reflected TZP (a separate subaccount opened for the accounting of transport and procurement costs);

DT 19 Kt 60- reflected VAT according to the materials received;

The loan account is collected by the amount of debt to the supplier.

Dt 10 Kt 20 (23) - materials from the main or auxiliary production were obtained;

DT 10 CT 71- Disciplied materials with their payment from accountable amounts;

DT 10 CT 76- materials from other organizations or enterprises were obtained;

Dt 10 kt 91.1 - surplus the excess materials during inventory;

At the end of the month, a special calculation is made on the amount of TZP subject to write-off.

The calculation is made according to the following form:

1)% TZR \u003d CH.10TZR + D.OB. Sch10TZR / CHC10.1 + d.Okch10.1 * 100%

2) the amount of deviations \u003d% TZP * The cost of consumed materials

Dt 20, 23, 25, 26, 28 ct 10-written off materials on production costs;

Thus, all the materials obtained and the share of TZP, falling for this month, are written off on the cost of basic or other production.

Dt 91.2 CT 10-implemented materials to other organizations (to the side);

Dt 94 CT 10-revealed shortage of materials for production;

At enterprises with a large nomenclature of material values, the nomenclature price tag is conducted.

When making materials as a contribution to authorized capital Check record:

Dt 10 CT 75.1-contributed to the authorized capital of the founder in the form of materials;

Upon admission of materials under the contract of donation or free records record:

DT 10 kt 98.2-made materials free.

The main regulatory document regulating the accounting of materials is PBU 5/2001 "Accounting internal production stocks.

In PBU 5/01 shows ways of writing off materials in production:

1) at the cost of each unit (jewelry).

2) by the FIFO method

3) by middle Costs

Each organization chooses one of the proposed methods and

indicates it to B. accounting policies Organizations.

The FIFO method is an assessment of material values \u200b\u200bat their initial cost.

With this methodology, the rule "The first party to arrival is the first to consumption" ("The first price in the purchase is the first on vacation"; "The first to the reserve is the first in production").

Any organization is entitled to decide whether to use or not to use in its accounting account 16 "Deviation in the value of material values". This choice is an element of accounting policies. In what cases does the maintenance of such an account appropriate? Let's try to figure out.

Opportunity outlooked accounting Deviations in the cost of purchased material values \u200b\u200bare directly provided by documents of the regulatory system accounting - as a plan of accounts and instructions for its use, approved by the order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n, and methodological instructions on accounting records of material and industrial reserves, approved by the order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n (hereinafter - guidelines).

At the same time, the instructions for the application of the account plan indicates the possibility of using a similar accounting scheme of any material and industrial reserves (that is, materials, goods), and the methodological instructions detail the procedure for accounting for deviations only in relation to materials.

Deviations are taken into account on account 16 "Deviation in the value of material values", the use of which should be fixed accounting policies Organizations.

When choosing such a scheme, the question arises: in what situations and cases use the account 16 is effective and justified?

Instructions for applying an account plan established that the account 16 is intended to summarize information on the differences in the cost of acquired material and production reserves, calculated in the actual cost of acquisition (preparation) and discount prices, as well as data characterizing the amount differences.

The mention of summion differences can not be taken into account, since this term in PBU9 / 99 "Entities of the Organization" and PBU10 / 99 "Organization's expenses" is no longer used. And the fact that it has been preserved in the instructions for the application of the account plan, most likely indicates the inattention of the Ministry of Finance of the Russian Federation when making relevant changes in regulations Accounting.

In addition, the documents of the system of regulatory accounting of accounting do not prohibit accumulate on account 16 and transport and procurement costs, whose features of which go beyond this article.

Accounting prices

According to the quotation given from the instructions for applying an account plan, the use of account 16 is possible in the case when an organization in analytical accounting and storage places uses credentials.

As credentials, materials can be used (paragraph 80 of the methodological instructions):

· Contract prices. In this case, other expenses included in the actual cost of materials are taken into account separately as part of transport and procurement costs. In order to account for such prices, it could be normally organized, it is necessary to have long-term contracts. And compiled in such a way that during the reporting period (at least one month) the contract price for certain types of materials has not changed;

· The actual cost of materials according to the previous month or reporting period (reporting year). Deviations between the actual cost of materials of the current month and their accounting price are taken into account as part of transport and procurement costs. Since the use of accounting prices implies their relative stability, the use of the actual cost of materials as credentials, in our opinion, is legitimate when the factors affecting the size of this cost (market prices, suppliers, etc.) are also relatively stable;

· Planning and estimated prices. Deviations of contractual prices from planning-calculation are taken into account as part of transport and procurement costs. Planning and estimated prices are developed and approved by the organization in relation to the level of the actual cost of the corresponding materials. They are designed to use inside the organization. The use of this type of price as an accounting involves the organization of accounting finished products Using account 40 "Production (works, services)". In order for such an organization to make sense, prerequisite is the presence in the organization of services, as well as personnel capable of processing and analyzing information obtained as a result of comparison of the regulatory (planned) and the actual cost of finished products;

· The average price of the group. The difference between the actual cost of materials and the average price of the Group is taken into account in the composition of transport and procurement costs. The average price of the group is a type of planning price. It is established in cases where the nomenclature number of materials is enlarged by combining into one nomenclature number of several sizes, varieties, types of homogeneous materials that have minor oscillations in prices. At the same time, in stock such materials are taken into account on the same card.

Despite the fact that the planning-estimated prices and average groups of groups are used exclusively for internal purposes (that is, they do not affect the reporting indicators or on the size tax base For income tax), methodical instructions establish the obligation to revise them if these prices deviate from market more than 10%.

The most rational is the use of accounting prices (and, accordingly, the use of account 16) subject to the following conditions:

· The presence of a broad nomenclature of material and industrial reserves (in particular, materials) used in the activities of the economic entity;

· Availability of long-term contracts with materials suppliers;

· Organization of settlements on acquired materials in such a way that the actual receipt of reserves does not coincide with the receipt of shipment (and other similar) documents that serve as a basis for payment, as well as the possibility of using various forms of payment - preliminary, subsequent, through letters of credit, etc.;

· Using the essential volumes of materials in the main production. If the basic production is not material consumption, and acquired material and production reserves are assumed to be used in auxiliary production (for example, to repair fixed assets), business services and management activities, the use of credentials (and accounts 16) can hardly be considered justified. In the situations described between the moment of actual receipt of materials on the warehouse and their transmission, there is a sufficiently long period of time, during which the actual cost of reserves can be formed with a high degree of accuracy.

In organizations leading to the accounting of materials according to planning prices, the price tag is developed.

The nomenclature of the price tag is compiled in the context of the accounts of account 10 "Materials". Inside subaccounts, they are divided into groups (species). The names of material values \u200b\u200bare recorded indicating the brand, varieties, size, other distinctive features. Each item is assigned a nomenclature number (cipher). The following is the unit of measurement, accounting price and subsequent price changes ( new price And with what time it acts).

Nomenclature-price tag can be developed in cases where other types of credentials are applied in the organization. It is not a unified metering form, so it can be developed in an organization. The prerequisite that needs to be implemented in the development of the form is the inclusion of all the necessary details (listed above). Of course, the form must be specified in the organization's accounting policy.

Wiring diagram

Instructions for the application of the account plan found that the amount of difference in the value of acquired material and inventories, calculated in the actual cost of acquisition (preparation) and accounting prices, is written off into the debit or credit of account 16 "Deviation in the value of material values" from account 15 "Preparation and Purchase of material values. "

Accumulated on the account 16 differences in the cost of acquired material and stocks, calculated in the actual cost of acquisition (preparation), and accounting prices are written off (reversal - with a negative difference) to the debit of accounting accounts for production (sale costs) or other relevant accounts.

Thus, if Score 16 applies, the wiring diagram will be as follows:

Debit 60 Credit 51

In the amount of payment made suppliers of material and industrial stocks

Debit 15 Credit 60

In the amount of the cost of the reserves of the actual cost of the acquisition

Debit 15 Credit 60

For the amount of work and services of third-party organizations, which in accordance with regulatory documents may be included in the actual cost of acquiring material and inventory

Debit 10 Credit 15

Per sum of the cost of acquired materials at discount prices

Debit 16 Credit 15

On the amount of positive deviations in the value of materials (transport and procurement costs), that is, if the actual value of materials exceeds the cost at discount prices

Debit 15 Credit 16

For the sum of negative deviations in the value of materials (transport and procurement costs), if the cost of materials at discount prices exceeds their actual value

Debit 20, 23, 44, etc. Credit 10.

In the amount of the cost of used materials at discount prices

On the sum of positive deviations of the value of materials or

Debit 20, 23, 44, etc. Credit 16.

Storn on the sum of negative deviations of the value of materials.

One of the last two postings is drawn up simultaneously with the wiring, which materials are written off into production.

EXAMPLE

During the month, the organization acquired materials on total at bargain prices 200 thousand rubles. (without VAT), at discount prices - 220 thousand rubles.

The total amount of the costs of acquiring and harvesting materials (work and services of third-party organizations related to the acquisition of materials) amounted to 100 thousand rubles. During the month, materials per 200 thousand rubles were written off (at discount prices).

To simplify, suppose that the remainder of the materials at the beginning of the month is not.

In accounting will be made postings:

Debit 15 Credit 60

200 thousand rubles. - on the amount of the cost of acquired materials

Debit 15 Credit 60

100 thousand rubles. - for the sum of payment of work and services of third-party organizations

Debit 10 Credit 15

220 thousand rubles. - in the sum of the value of materials at discount prices

Debit 16 Credit 15

80 thousand rubles. - on the amount of deviations in the cost of materials

Debit 20 Credit 10

200 thousand rubles. - in the sum of the value of materials at discount prices

Debit 20 Credit 16

72.7 thousand rubles. (80: 220 x 200) - by the amount of dismissions written off.

As of the end of the month, the balance of account 10 will be 20 thousand rubles, the balance of the account is 16 - 7.3 thousand rubles. (Submitted deviations in the value of materials).

Write-off of deviations in the value of materials for individual types or groups of materials is made in proportion to the accounting value of the materials based on the ratio of the amount of the residue of the deviation value at the beginning of the month (reporting period) and the current abnormalities per month ( reporting period) By the amount of the remainder of the materials at the beginning of the month (reporting period) and the materials received during the month (reporting period) at the discount value.

The resulting value multiplied by 100 gives a percentage that should be used when writing off the deviation to an increase (appreciation) of the accounting value of the consumed materials. That is, the calculation scheme and debaculation of deviations are similar to the scheme of calculating transport and procurement costs.

Accounting organization with account 16 implies extraction separate species Expenditures arising from the purchase of any groups of material and industrial stocks. In our opinion, in the case when the company has a movement and other stockpiles (and not only basic and auxiliary materials), to apply if they are taken into account, another scheme for the formation of actual cost is inappropriate.

To reflect the generalized information on the amount of the difference between the accounting price and the actual cost of TMC, which are on the balance sheet of the enterprise, use an accounting account 16. Our article will introduce you to the features of the accounting differences of goods and materials, as well as in the example typical wiring It will help to understand the account operations 16.

Accounting 16: Accounting for operations

Score 16 is used in enterprises reflecting the amount of received / retired TMC at an account price. On the fact of the revealed deviation between the accounting price and the actual cost of goods (production costs, sales costs, the cost of procurement from the supplier, etc.) the amount of this deviation is reflected in the account 16:

When reflecting operations for overpowering, chained during the month on account 16, the manufacturing enterprises use the following entries:

Accounting for the positive amount of deviations (savings) according to the received TMC is reflected by the records:

In the elimination of TMTS as a result of force majeure (natural disaster, accident, nationalization, etc.) or shortage, the amount of departures on account 16 is written off by such wiring:

Reflection of vality differences of the TMC on account 16

Consider an example on the exceedment of the TMC accounting price over their actual cost.

Commercial enterprise "Monolith Plus" acquired a batch of auto parts (315 units) at a price of 984 rubles / pcs. The total cost of delivery amounted to 309.960 rubles, VAT 47.282 rubles. Account price of auto parts - 1018 rub.

Accountant "Monolith Plus" made records:

Consider the case in which the price for the purchase of goods is more than this is recorded.

Production company "Beloshweik" acquired a batch of cotton fabric (418 meters) at a price of 189 rubles per price. The total cost of delivery amounted to 79.002 rubles, VAT 12.052 rubles. Tissue accounting price - 154 rub. / M.

When admitting the tissue, the "Beloshwear" accountant made such records:

Score 16: Writing off the amount of deviations of the TMC

Metallurgical enterprise "Factorial" in March 2015 acquired sheet metal (650 tons) for subsequent sale of LLC Basis:

• the cost of sheet metal - 1.418.300 rubles, VAT 216.351 rubles;
• shipping cost - 371.000 rub., VAT 56.593 rubles;
• account price of metal - 1800 rubles / t.

As of 03/01/2015, in accounting "factorial" was listed:

In March, "factorial" realized 420 tons of metal LLC Basis at a price of 1.722.000 rubles, VAT 262.678 rubles.

"Factorial" reflected the receipt and writing off the goods with such wiring:

Writing off the amount of deviations, the "factorial" accountant made the following calculation:

1. The accounting value of the sheet metal in March (including the residue) on 03/01/2015 - 1.755.000 rubles. (325 t * 1.800 rub. + 650 t * 1.800 rub.).
2. The amount of deviations in March 2015 (including the residue) - 378.056 rubles. (32.000 rubles. + 346.056 rub.).
3. Share (percentage) of deviations for the product implemented - 21.55% (378.056 rubles / 1.755.000 rub. * 100%).
4. Deviation indicator for write-off in March 2015 - 162.918 rubles. (756.000 rub. * 21.55%).

In the accounting of "factorial" such an entry was made:

Straight account balance 16 at the end of the reporting period

As of August 01, 2015, on the balance sheet "Workshop №1", it was listed:

In August 2015, "Workshop №1" purchased a batch of materials from the construction of materials in the amount of 61.400 rubles from LLC, VAT 9.366 rubles, the accounting price of which was 68.300 rubles. Construction and repair materials in the amount of 59.500 rubles. Were written off in production.

At the end of August 2015, an accountant JSC "Workshop №1" made records:

Middle and large production companiesEnchanting the services of a large number of suppliers often face the problem: entering materials, goods, homogeneous inherently differ significantly in price. In addition, situations may occur in production under which it is necessary to postpone the materials before entering the documentation reflecting their actual value.

In such cases, enterprises use credentials, which can be used:

• the price recorded in the contract of delivery;
• planning price-oriented price oriented;
• approved fixed price;
• the average price of a group of homogeneous materials, combined with each other, taken into account as one object;
• the cost of consideration in fact in the previous period (month, year).

In the first four cases, deviations are included in the composition (TZP).

The actual cost occurs from:

• amounts for calculations with suppliers;
• settlements with intermediaries;
• shipping costs, workpiece, storage of values;
• other expenses that have not included in previous groups.

To take into account the deviations of the planned prices from the actual, the 16 "deviation in the value of material values" is used in correspondence with the account of 15 "Preparation and acquisition of material values".

Attention! The elected method of accounting for TMC must be fixed in accounting policies. It is necessary to prescribe in detail the use of certain accounts, the method of calculation and attribute to the costs of the amount of deviations of the value of the TMC, if the company applies planned prices.

Characteristics of accounts 15, 16 and their features

The account 15 is active and passive, but in its economic essence has all the signs of active, since reflects information about the material values \u200b\u200bof the enterprise. The score is accumulated by the actual current value of the MC. Then in correspondence with sch. 16 The differences of actual prices and accounts are detected. The balance of the debit of the account reflects the TMC in the ways belonging to the enterprise, but not yet received a warehouse.

The score 16 is active - passive, similar to MF. 15, having signs of active. Reflects the deviation of the actual value from the planned, recorded on accounts 10, 41, 07.

Typical wiring for the accounting of value deviations of the TMC

Consider account correspondence on the examples.

For the construction workshop of Alpha, the boards were purchased: 400 strokes of edged material at a price of 200 rubles / meter, taking into account. Planned price of MC - 150 rubles / meter, below the actual one.

Wiring:

• D 10 K15 - 60000.00 rubles. (150 * 400) - cards are credited to the warehouse at discount prices.
• D 15 k60
• D 19 k60 - 12203.00 rubles. - VAT.
  —————————————————————-
  80000.00 руб. (400 * 200).
• D 16 k15 - 7797.00 rubles. (67797-60000) - reflected exceeding the actual price of boards over accounting (overrun).

Let the planned price of the boards under the same conditions are 250 rubles / meter, that is, above the actual one.

• D 10 K15 - 100000.00 (250 * 400) - accepted boards at regular warehouse prices.
• D 15 k60 - 67797.00 rub. - The actual value of the received boards.
• D 19 k60 - 12203.00 rubles. - VAT.
  —————————————————————-
  80000.00 руб. (400 * 200).
• D15 K16. - 32203, 00 rub. (100000-67797) - reflected exceeding the accounting price of boards over actual (savings).

At the end of the month in proportion to the value of the materials, their rise is written off into the debit of those accounts that the materials themselves were written off:

• D 20 (23,29,25,26, etc.) to 16.
• The increase in the cost of the implemented MC is written off at 91/2.
• D 91/2 to 16.
• The appreciation of the goods sold is written off at 90/2.
• D 90/2 to 16.

If the accounting price is exceeded above the actual (the occurrence of credit balance on account 16), deviations are also calculated. Strawing wiring are made by analogy with the above. Amounts are written off most often in proportion to the value of materials.

Example

Let by 1.01. The current month on account 16 has a loan balance of 3800 rubles, debit turnover of 5700.00 rubles, and loan - 1100, 00 rubles. At the end of the month, a debit residue is formed in the amount of 800 rubles to be distributed. Included 10 balance by 1.01 of the current month of 2000.00 rubles, the arrival of materials in the amount of 78000.00 rubles, write-off in production - 40000.00 rubles. Wiring - D 20 k10 - 40000.00 rubles - written off materials in production at discount prices.

Calculate the amount of deviations to be debited. The cost of materials 2000 + 78000 \u003d 80000.00 rubles. 800/80000 \u003d 0.01. 0.01 * 40000 \u003d 400 rubles. Wiring - D 20 to 16 - 400.00 rubles.

Analytics on account 16 is organized by groups of stocks with a similar level of deviations of accounting prices from actual indicators. It is advisable to combine it with the grouping of materials, the same type for appointment and use in the production process.

Defaulting methods

The enterprise is entitled to choose independently. Methodical instructions on accounting of the MPZ (Order of the Ministry of Finance No. 119-N, P.88) offer a number of options:

1. Write-off deviations in general on accounts production costs Or costs of treatment similar to those used to write off materials themselves. It is used in the case when the proportion of costs are not higher than 10% of the circuit value of the MC.
2. Write-off based on specific gravity as a percentage of the value of certain MC at discount prices at the beginning of the month. If the specified method significantly reduces the accuracy of the indicators, the data is adjusted in next month on the sum of the discriting differences formed. At the same time, the limiting standard of materiality is set - 5%.
3. Write-off on the value of the specific gravity of deviations to the accounting value of MC. If the actual data reveals a strong difference from the standards, adjustments are made in the indicators of distributed deviations.
4. The debiting of deviations is fully monthly on the value of the consumed TMC. This method is possible if their proportion of the value of materials at discount prices is not higher than 5%.

Deviations from actual cost take place when taking into account material values \u200b\u200bfor planned prices. Deviations are reflected in accounts 15 and 16 accounting. The company independently selects the method of distribution of deviations and enshrines it in accounting policies. At the same time, it is advisable to be guided by the "Methodical Guidelines for Accounting for the MPZ", approved by the Ministry of Finance.