Documents on the movement of inventories. Audit of operations on the movement of inventories
Primary accounting document - written evidence of completion business transaction, which is legally binding and does not require further explanations and details.
Business transactions that are not formalized by the primary accounting document are not accepted for accounting and are not subject to reflection in the accounting registers.
We remind you that Federal Law No. 129-FZ provides for two types of primary accounting documents: unified primary documents or primary documents developed by the organization independently. For the second category of primary accounting documents, a mandatory requirement is the availability of all required details listed in paragraph 2 of Article 9 of Federal Law No. 129-FZ.
Unified forms of primary accounting documents for accounting of materials were approved by the Resolution of the State Statistics Committee of October 30, 1997 No. 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing out items, works in capital construction". It should be noted that the unified forms for accounting for labor and its payment, fixed assets, approved by this document, have ceased to be valid and are currently not valid.
Form number |
Form name |
Power of attorney |
|
Power of attorney |
|
Receipt order |
|
Acceptance of materials |
|
Limit fence card |
|
Requirement-waybill |
|
Invoice for the issue of materials to the side |
|
Material accounting card |
|
Posting Act material values obtained during the dismantling and dismantling of buildings and structures |
Documenting receipt of raw materials and materials, of course, depends on the way they enter the organization. The suppliers are industrial and agricultural organizations, trade and intermediary structures, individual entrepreneurs, individuals... In addition, raw materials and materials can come to the organization and from accountable persons, in the event that raw materials and materials are purchased for cash.
In large organizations, as a rule, there is a special supply service that ensures the timely arrival of raw materials and materials.
Delivery of inventories can be carried out from suppliers in several ways: by the supplier (centralized deliveries), by the organization itself (self-pickup) and with the involvement of transport organizations. Regardless of the type of delivery, the supplier is obliged to issue the organization - the buyer a set of all required documents: invoices, waybills, waybills (hereinafter - TTN) and others. Moreover, these documents must be accompanied by documents confirming the quality of the purchased inventories, for example, certificates of conformity.
With centralized supplies of inventories, acceptance of raw materials and materials is carried out directly at the warehouse of the purchasing organization. In the event that the organization independently takes out the acquired values, then acceptance is carried out at the supplier's warehouse. In this case, the representative of the purchasing organization is obliged to present to the supplier power of attorney (forms No. М-2, No. М-2а) and an identity document.
Example 1.
Organization "A" to carry out production activities buys fabrics from organization "B", with which a contract for the supply of fabrics has been concluded. The materials required by the organization "A" are purchased by the employee of the supply department I.P. Fedorov. with their subsequent receipt at the supplier's warehouse.
To receive the materials, the accountant of organization "A" must issue I.P. Fedorov. power of attorney, which indicates the list of materials to be received.
End of the example.
The power of attorney is issued in one copy and issued to the employee - the recipient of the materials against receipt.
The registration of powers of attorney in the form No. M-2a is carried out by organizations from which the receipt of material assets by powers of attorney is massive. The issuance of powers of attorney of this form is carried out using a register of issued powers of attorney with pre-numbered and laced sheets.
· No. of power of attorney;
· Date of issue of the power of attorney;
· validity;
· Position and surname of the person to whom the power of attorney was issued;
· Supplier name;
· No. and date of the order (invoice, specification and other document replacing the order) or notification;
· Receipt of the person who received the power of attorney and others.
After registering the power of attorney in the journal, the employee of the organization who receives the material and production values must sign the power of attorney.
When using form No. M-2, the detachable part of the power of attorney is issued to the employee who receives material values, and the spine with his signature remains in the accounting department of the organization.
Thus, powers of attorney in the form No. M-2 are registered on the spines, which are filed in chronological order forming a book. On the last page of the book, made up of the backs of powers of attorney, (for a month, quarter or year), an inscription is made signed by the chief accountant: "_____ sheets are numbered in this book" (the number of sheets is written in words).
However, the accounting of powers of attorney can be kept in another way, in which clean forms of powers of attorney must first be stitched and numbered in a book (50 or 100 pieces each), and then, as each power of attorney is filled in, tear off, leaving a spine in the book.
If an employee of the organization for some reason did not receive material values and returned the power of attorney to the accounting department of the organization, then in the spine of the book of powers of attorney or in the journal of powers of attorney (depending on the form of the power of attorney) an entry is made: “Not used”.
The returned unused powers of attorney are stored in the accounting department of the organization until the end of the reporting year, and then destroyed, while the corresponding act is drawn up.
Most often, a power of attorney is issued for 10-15 calendar days. If the materials are systematically received from the same supplier, then the power of attorney can be issued for a month.
In accordance with article 186 Civil Code Russian Federation the maximum term of validity of the power of attorney is three years. If the power of attorney does not indicate its validity period, then it remains in effect for a year. A power of attorney that does not indicate the date of its execution is void.
Receipt order (form M-4) used to account for materials coming from suppliers or from processing. A receipt note is drawn up for the actual amount of material assets received materially responsible person in one copy on the day the valuables arrive at the warehouse.
In some cases, in the interests of production, it is advisable to send material values directly to the appropriate divisions of the organization, bypassing warehouses. Nevertheless, such material values in the accounting are reflected as received at the warehouse and transferred to the workshop or site. In the primary receipt documents, a note is made that material values \ u200b \ u200bare issued to units in transit, that is, without delivery to a warehouse or storeroom. It should be noted that the list of materials that can be sent in transit to the divisions and to the sites of the organization must be determined and drawn up by order.
Material assets entering the warehouse of the organization must be thoroughly checked in relation to their compliance with the assortment, quantity and quality specified in the supplier's documents.
If the information in the accompanying documents of the supplier and the actually received materials are in full compliance, the receipt voucher according to the form No. M-4 may not be issued, but only a stamp should be put on the supplier's documents, in the imprint of which the same details should be filled as in the receipt voucher. The presence of such a stamp is equivalent to a receipt order.
This procedure is provided for by Methodical Instructions No. 119n.
In the event that the incoming material assets contain precious metals and stones, in this form the column "Passport number" is filled in.
Acceptance certificate of materials (form No. M-7) applies in the following cases:
For registration of acceptance of material assets that have a quantitative and qualitative discrepancy;
For registration of acceptance of material assets that have a discrepancy in the assortment with the data of the accompanying documents of the supplier;
For registration of acceptance of materials received without documents.
This act is a legal basis for filing a claim with the supplier, the sender.
The act is drawn up by a commission, which includes mandatory includes a financially responsible person, a representative of the sender (supplier) or a representative of a disinterested organization.
The act is drawn up in two copies, one of which with the attached documents is transferred to the accounting department, and the other to the supply department or accounting department to send a letter of claim to the supplier.
Receipt orders and acts of acceptance of materials must be drawn up on the day they are received. In some cases, when individual consignments of materials are in the process of technical acceptance or laboratory testing, the materials are accepted for safekeeping. In this case, the warehouse manager or storekeeper makes entries about such materials in a special book. Entries in this book are kept with the subdivision of materials: “Materials awaiting acceptance” and “Materials accepted for safekeeping”. In warehouses and storerooms, such materials should be stored separately and until the results of acceptance are clarified, their consumption is not allowed.
It should be noted that the materials purchased by the accountable persons are also subject to delivery to the warehouse. Acceptance of such materials for accounting is carried out in accordance with the generally established procedure on the basis of invoices and checks of organizations and receipts for an incoming warrant when purchasing materials for cash in other organizations, a procurement act when purchasing materials from the population, that is, on the basis of documents confirming the purchase. These documents must be necessarily attached to advance report accountable person.
Material assets can be disposed of from the warehouse for production, as well as in the event of their sale and disposal for other reasons.
The release of material for production is the issuance of materials from a warehouse, storeroom, directly for the manufacture of products, performance of work and provision of services, as well as for the management needs of the organization.
Depending on how the structure of the warehouse is organized, materials are issued in accordance with the established norms and in the appropriate units of measure as follows:
ü either to the warehouses of the organization's divisions and from there directly to production - to sections, teams and workplaces:
ü or directly to subdivisions if there are no warehouses in them.
It should be noted that storekeepers release materials from the warehouse to strictly defined employees. Lists of persons who have the right to receive materials from warehouses, as well as samples of their signatures, must be agreed with the chief accountant of the organization and brought to the attention of the materially responsible persons who issue materials.
The procedure for the release of materials for production from the warehouses of the divisions directly to the sites, to the brigades and to the workplaces is carried out in the manner that is established by the head of the division.
Let us consider what primary documents are issued for the issuance of materials from the warehouse.
Above, we noted that the issuance of materials can be carried out in accordance with established standards. In this case, the issue of materials for production must be carried out on the basis of predetermined limits. Such limits are set based on material consumption rates and production programs developed by the organization.
For registration of the release of materials according to the approved limits, it is applied Limit fence card (form No. M-8)... This document is also used for monitoring compliance with the established limits for the release of materials, and is also a supporting document for writing off material assets from the warehouse. An extract of the limit intake card is made by the organization's divisions, which are entrusted with the functions of supply or planning.
For each name of the material, two copies of the document are issued, one of which, before the beginning of the month, is transferred to the structural unit that receives the inventories for the production of products (works, services), and the other to the warehouse.
When issuing materials, the storekeeper marks in both copies of the document the date and quantity of the issued materials and displays the rest of the limit according to the stock number of the material. The storekeeper signs on the recipient's limit pick-up card, and the recipient signs on the warehouse's pick-up card.
If necessary, with the permission of the head of the organization, the chief engineer or other authorized persons, an over-limit supply of materials is allowed, as well as the replacement of some types of materials with others.
After using the limit, the warehouse hands over its copies of the document to the accounting department.
To reduce the amount primary documents it is recommended to draw up the issue of materials in material accounting cards (form No. M-17). In this case, the limit fence card is issued in one copy and on its basis the operation of the release of materials is carried out. The storekeeper signs on the limit pick-up card, and the recipient of the materials - on the material accounting card.
In the process of implementation economic activity material values come to warehouses and storerooms not only from suppliers. They also move internally from organizational units to storerooms and warehouses. Clause 57 of Methodical Instructions No. 119n establishes that the delivery of materials to warehouses by departments should be drawn up with invoices for the internal movement of materials (form No. M-11) in cases when:
· Products manufactured by divisions of the organization are used for internal consumption in the organization or for further processing;
· The return of materials is carried out by the divisions of the organization to the warehouse or workshop storeroom;
· The delivery of waste products (performance of work) is carried out, as well as the delivery of marriage;
· The delivery of materials received from the liquidation (disassembly) of fixed assets is carried out;
· Other similar cases.
Requirement-waybill (form No. M-11) it is used in cases where material assets move between structural divisions of an organization or between financially responsible persons. The invoice claim replaces the extract of the limit intake card, in the event that the supply of inventories to production is not massive and the limits of such write-off are not established in the organization.
The waybill is drawn up by the financially responsible person of the structural unit that hands over material assets. The first copy of the invoice serves as the basis for the transferring warehouse to write off the values; on the basis of the second copy, the receiving warehouse accepts these values for accounting. The waybill is signed by the financially responsible persons of both the handing over and the receiving subdivisions and handed over to the accounting department to record the movement of materials.
It should be noted that the same waybills are used for the delivery to the warehouse of the materials received on demand, but unspent materials, as well as the delivery of waste and rejects from production.
In the event that the issue of materials to departments is carried out without specifying the purpose of using the materials, such an issue is also accounted for as an internal transfer, and the materials are considered issued to the subdivision that received them. The department that received the materials draws up an expense report for the actually consumed amount of materials. The specific procedure for drawing up an expense statement, as well as a list of divisions that can apply it, is established by the organization. This act should reflect:
ü name of the materials received;
ü quantity, registration price and amount for each item;
ü number and (or) name of the order, product, product, for the manufacture of which the materials were used;
ü the number of manufactured products or the amount of work performed.
The drawn up act is the basis for writing off materials from the sub-report of the unit that received them.
Invoice for the issue of materials to the side (form No. M-15) is used to account for the release of material assets:
Subdivisions of their organization located outside its territory;
To third-party organizations on the basis of contracts and other documents.
The invoice is written out by an employee of the structural unit on the basis of contracts, orders and other documents upon presentation of a power of attorney filled out in the prescribed manner to receive material assets.
The first copy of the invoice is transferred to the warehouse for the issue of materials, and the second copy is transferred to the recipient of the materials.
To reduce the number of primary documents, it is recommended to issue goods issue in Material accounting cards (form No. M-17)... The storekeeper signs on the limit pick-up card, and the recipient of the materials - on the material accounting card.
When registering a release of materials without issuing consumables, cards warehouse accounting at the end of each month they are submitted to the accounting department according to the register. Based on the cards, employees of the accounting service draw up the appropriate accounting registers, after which the inventory cards are returned to the warehouse.
Accounting for the return of materials not used in production is kept in the same form, and no additional documents it is not compiled.
As a rule, in large organizations a centralized delivery of materials is carried out from the warehouses of the organization to the warehouses of departments and directly to the sites and workplaces of departments. In this case, a special operational document for vacation is drawn up - a plan - a card. It reflects the established limits and calendar dates for the submission of materials to the divisions. The plan - card form is not provided for by albums of unified forms of primary accounting documents and must be developed by the organization independently. The warehouse clerk uses this document to issue an invoice for the issue of materials within the established limit. In this case, the Requirement can be applied - waybill (form No. M-11), waybill (form No. M-15).
All primary accounting documents for the release of materials from warehouses and storerooms to organizational units must indicate:
ü name of the material;
ü quantity of material, its price and total amount;
ü the purpose of the material (name of the order, product, product, for the manufacture of which materials are issued, or the name of the costs).
To register the acceptance for accounting of material assets received during the dismantling and dismantling of buildings and structures suitable for use in the production of work, the Act on the posting of material assets obtained during the dismantling and dismantling of buildings and structures (form No. M-35) is applied, drawn up in three copies.
The act is drawn up and signed by a commission, which includes a representative of the customer and the contractor. If dismantling is carried out on its own, a Receipt Order is drawn up in the form No. M-4, which is used to account for materials received both from suppliers and from processing.
Sale by the organization of inventories to physical and legal entities in accordance with clause 120 of Methodical Instructions No. 119n, it is drawn up by the relevant division of the organization performing supply and marketing functions, or by an official performing similar functions, by way of an extract invoice for the issue of materials (form No. M-15) to the side.
Receipt and disposal of inventory items can be made according to consignment note (form No. T-1) in the event that the delivery is carried out by road. The TTN is a unified document, the form of which is approved by the Resolution of the State Statistics Committee of November 28, 1997 No. 78 "On approval of unified forms of primary accounting documentation for accounting for the work of construction machines and mechanisms, work in road transport."
The TTN is drawn up in four copies, but by agreement of the transport organization and the consignor, it can be drawn up in five copies. Each copy of the consignment note must be certified by the signature, seal or stamp of the consignor.
The TTN is drawn up by the consignor of the cargo for each consignee separately for each trip of the car with the obligatory filling of all details.
If goods are transported by one car to several consignees, then the TTN is issued for each consignment of cargo to each consignee separately.
As a rule, the TTN is drawn up by the consignor, but the agreement may provide for the registration of the TTN and the road transport organization carrying out the transportation of goods.
If the consignment note is drawn up by the consignor, then road transport organizations have the right to check the information specified in the consignment note. If the carrier reveals inaccurate filling of the TTN by the consignor, then the cargo will not be accepted for transportation.
Acceptance of goods for transportation is confirmed by the signature of the freight forwarder in all copies of the consignment note, while the consignor has no right to demand that the driver accept the goods under any other documents, except for the consignment note.
The first copy remains with the consignor and is intended for writing off inventory items.
The second, third and fourth copies of the TTN are given to the driver, of which:
The second copy is handed over to the consignee and is intended for acceptance for accounting of inventory items;
The third copy is attached to the invoice for transportation and serves as the basis for the calculation of the trucking organization with the consignor (consignee);
The fourth copy is attached to the waybill and serves as the basis for accounting for transport work and accrual wages the driver.
Upon delivery of the cargo, the driver presents three copies of the TTN to the consignee, who confirms the receipt of the cargo in the consignment note with his signature and seal (stamp), simultaneously indicating in all copies the time of arrival and departure of the car.
TTN consists of commodity and transport sections. The commodity section serves to write off inventory items from the consignor's warehouse and accept them for accounting by the consignee, the transport section serves to record transport operations and make payments for services rendered for the transportation of goods.
Broadcast finished products in the trade division of the organization is drawn up by the invoice requirement (form No. M-11), approved by the Resolution of the State Statistics Committee of October 30, 1997 No. 71a "On the approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials of little value and fast-wearing items, works in capital construction ", and its sale and transfer to buyers - invoice form No. M-15.
When selling finished products through structural subdivision(shop, trading house, pavilion) production organizations can use the following primary documents "Commodity report" and "Bill of movement of finished goods and goods." The forms of these documents are contained in Appendix No. 5 to Methodical Instructions No. 119n.
The product report consists of two sections: "A" and "B".
Section "A" reflects the movement of finished goods and purchased goods, section "B" - the movement of cash Money... The specified report is drawn up either by the head of the trade department, or by the materially responsible person in two copies. The period for which a product report is drawn up should not exceed 1 calendar month. As a rule, in trade divisions these documents are drawn up every ten days. In section "A", the materially responsible person reflects the balances and movement of finished products and goods in quantitative terms, indicating the names, numbers and dates of receipt and expense documents, as well as "Expense" and "Balance at the end of the month" in sales prices (including tax added value).
Section "B" contains information on the sources of cash inflow and outflow: proceeds from the sale of finished products and goods, cash surrender to the cashier of your organization, collection service, shortages and surpluses of cash, and so on.
Then (in deadlines) a commodity report along with incoming and outgoing commodity and monetary documents transferred to the accounting department of the organization for verification. Accepting the report, the accountant makes notes on this on both copies of the report. The first copy of the report with the documents remains in the accounting department of the organization, the second copy is returned to the financially responsible person.
If errors are found while checking the report, the appropriate corrections are made. Making corrections is agreed with the materially responsible person. If the materially responsible person agrees with the changes made to the report, then he must confirm the corrected amount of the balance of finished products, goods and cash at the end of the period with his signature.
After accepting the report, the accounting department fills in the column "By actual cost" - for finished products and goods, after which the data of the commodity report is recorded.
Attached to the commodity report is a "Statement of the movement of finished goods and goods", which reflects the receipt and consumption of finished goods and goods, indicating their names, distinctive features and stock numbers (if any), units of measure, quantities, prices and amounts for sales prices (including value added tax). If the receipt or consumption of finished products and goods is formalized with documents reflecting the above indicators, they can be reflected in the statement indicating only the total (total) amounts.
The statement shows the total amounts separately for income and expense.
Data on the actual cost and / or purchase prices are filled in by the trade department or accounting service.
Thus, on the basis of the data of the commodity report, the accounting service monthly generates data on the actual cost of goods received and sold, as well as the cost of the balance of finished goods at the end of the month.
For more details on the issues related to primary documents, you can find in the book of the authors of JSC "BKR - INTERCOM - AUDIT" "Primary documents".
More details with questions regarding documenting the movement of raw materials, materials, semi-finished products, overalls and special equipment, You can find in the book of authors of JSC "BKR - INTERCOM - AUDIT" "Mmaterial production stocks».
Each company necessarily has current assets that ensure stability of production and financial condition... One of the main parts of current assets are inventories (MPZ).
They include the raw materials required for the production or for the provision of services (works), assets necessary for management to perform their functions, as well as goods intended for sale, if it is a trade organization. In addition, these are tools, spare parts for equipment, fuel, protective equipment, workwear and even fixed assets that cost less than 40 thousand rubles.
Inventory accounting has its own range of tasks, which is defined current legislation... Namely:
- determination of the size, affecting the cost of inventories;
- correct execution of documentation for submission to the right time information about produced, received and sold inventories;
- ensuring the safety of stocks during their storage and operation;
- ensuring the continuity of the production process by timely replenishment of stocks;
- analysis of the number and structure of inventories in order to identify unclaimed materials or their surplus;
- implementation of measures aimed at analyzing the effectiveness of their use.
The main normative document, of course, it is necessary to mention the federal law No. 402-FZ. However, it only contains General requirements To accounting
.
When reflecting the same inventories, it is necessary to be guided by the provisions on accounting, namely:
- PBU 5/01. This document discloses the concept of inventories, their composition, reveals the essence different ways their estimates that can be used by the company, as well as the rules for their reflection in accounting;
- PBU 9/99 - used to calculate the financial result from the sale of goods and manufactured products;
- PBU 10/99 - applies if there was a disposal of the inventories;
- - it is necessary when drawing up the accounting policy of the company, which, among other things, should reflect the applied valuation methods, the accounting accounts used, the rules for conducting the inventory.
Also to regulatory framework can be attributed and the chart of accounts along with the instructions and the corresponding methodological recommendations of the financial department of our country.
Classification in accordance with PBU
PBU 5/01 divides the assets under consideration into the following categories:
- raw materials, i.e. assets that are used as raw materials for the main production of the company;
- assets that were purchased or manufactured for sale. This refers to goods and finished products;
- reserves required for the functioning of the company.
Methodical guidelines for accounting
Inventories are objects that a person influences in order to obtain finished products, and as a result - profit. At the same time, it must be understood that they are completely consumed in the course of the production process, in contrast to the means of labor, i.e. fixed assets, the costs of which are included in the cost of production in parts by the mechanism.
Price
The cost of inventories in accounting is determined based on the actual costs incurred for their acquisition or creation. If the stocks were purchased under a sales contract with the firm's counterparty, then their cost includes:
- amounts paid under this agreement;
- consultation costs associated with this transaction;
- amounts paid to intermediaries with their participation;
- customs payments;
- fare;
- taxes that are not refundable.
This list is not closed. The legislation obliges to include in the cost of inventories all expenses that were associated with their acquisition.
If the refinery is a product of the company's own production, then their cost includes all costs incurred in the process of their manufacture.
The assets in question may enter the organization in other ways. For example, they were provided by the founder. In this case, he himself determines their value, having previously coordinated it with the rest of the owners of the company.
If the assets were received free of charge, then the market price of similar objects is taken as a basis.
Inventory value consists of actual costs that were incurred when purchasing them. At the same time, the legislation does not allow changing it. However, there is an exception to this rule. So, if inventories are outdated or to some extent have lost their useful properties, then they must be reflected in the reporting at the price at which they can actually be sold. And the resulting difference accordingly reduces the current profit of the company.
For this purpose, PBU allows form an appropriate reserve... This provision should be enshrined in the accounting policy of the company. According to the current rules, the reserve is formed once at the end of the reporting year.
Moreover, its amount cannot be arbitrary. It is calculated as the difference between the current market prices for assets and their value in accounting. It will not be superfluous to prepare documents confirming the level of market prices.
The Chart of Accounts for accounting for reserves for depreciation of inventories provides score 14... This account is not reflected in the final reporting, therefore the balance sheet indicates the cost of inventories minus the reserve.
Disposal
Disposal of inventories, as a rule, occurs by transferring them to production, for the needs of the management and maintenance of the main activity. Also, these assets can be sold, transferred as a contribution to another company or to ensure joint activities.
All of the above actions must be accompanied by correctly executed documentation. For example, the issuance of materials for production occurs on the basis of requirements, limit fence cards or invoices for internal movement.
The implementation is accompanied by invoices and invoices... All these documents are in a uniform form, but its application is not currently the responsibility of the firm. Companies can define their own document formats. The only condition that must be met is the presence of the required details contained in Federal law No. 402-FZ.
Reflection on the accounts of the balance sheet
V balance sheet MPZ are reflected in the second section, since they refer to current assets that are used by the company during the year. For them, a generalized line 210 "Inventories", which is then decrypted by separate lines, where materials and raw materials, goods and finished goods, as well as work in progress are indicated separately.
Separately, it should be recalled that the balance is in accordance with Russian legislation must be issued in net valuation... That is, it must reflect the real value of the inventory.
So, if the company created a reserve, then it is deducted from the value of assets. And if the accounting policy of the organization provides for the reflection of deviations in the cost of materials on a separate account, then the cost of materials should be indicated minus such deviations.
Accounting for inventories in a company should be organized in such a way that interested parties can quickly receive information about the composition of inventories, their value, availability and their movement. As a rule, these assets are stored in warehouses, therefore, it is the warehouse employees who must provide analytical accounting. To employees of the accounting department should be monitored the identity of warehouse and accounting inventories, which should be kept in parallel.
Financial legislation in accounting for inventories provides companies with a fairly wide choice.
For example, they can reflect purchased materials at actual cost, or use accounting, using an invoice to reflect variances that arise. They can decide for themselves whether impairment allowances are needed or not, and how often they will be posted.
Also, companies themselves can determine how the accounting and records are kept in the warehouse. So, in the warehouse, you can account for assets in kind, and in the accounting department - in value.
The main thing that all the nuances were reflected in the accounting policy of the company... It is this document that serves as a starting point for inspections by various regulatory authorities. Based on it, the auditors draw conclusions about how the accounting of the inventories is organized and its documentation.
Off-balance sheet accounting
The balance sheet of the organization should reflect those values that are in it, but in fact do not belong to it. In the chart of accounts there are the following, which keep records of inventories:
- 002 - materials that are not owned by the company are reflected here. These can be assets received by mistake, assets in temporary storage, marriage, etc.
- 003 - the so-called, i.e. assets that entered the company for the purpose of further processing and which are subject to return to the transferring party.
- 004 - commission goods that the organization has accepted for sale as an intermediary.
- 006 - forms strict accountability... It is used by firms that do not use cash registers.
Forms of primary documentation
Every accounting entry must be made based on document.
If inventories were purchased from a counterparty, then they were purchased on the basis of a power of attorney issued to an employee of the company.
At the warehouse, a receipt must be drawn up, the basis for which was the delivery of stocks together with an invoice, invoice and TTN.
The movement within the company is accompanied by following documents:
- limit fence cards;
- requirements;
- internal movement invoices;
- acts on the receipt of materials received during the dismantling of property, etc.
If the implementation of the inventories has taken place, then invoices and TTN must be drawn up.
All listed documents have approved form, but their use is optional.
Assessment methods
When the inventories are disposed of, they also need to be assessed. PBU 5/01 allows the use of one of the following ways:
- at the cost of each asset;
- at an average cost;
- at the cost of the earliest acquired asset ();
- at the cost of the last purchased asset (LIFO).
The method used must be specified in the accounting policy of the company.
Method one estimates can be applied by companies that manufacture products with small nomenclature, i.e. list. In such a situation, she can easily track the movement of materials and accurately account for the expended asset in the cost of goods.
At second method all reserves are divided into homogeneous groups. And for each group, its own average cost is calculated by dividing the total value of the group by the number of assets included in it.
At third and fourth method it is considered that the first or the last stocks received in time are considered to be the first to be released into production, respectively.
Postings
For the accounting of raw materials and materials used accounts, 15, 16, 14... The table shows the main typical wiring.
The content of the business transaction | Corresponding accounts | |
---|---|---|
Dt | CT | |
Inventories received from suppliers, accountable persons and other creditors | ||
Actual cost | 10 | 60, 71, 76 |
VAT included | 19 | 60, 71, 76 |
Actual cost | 15 | 60, 71, 76 |
Accounting estimate | 10 | 15 |
VAT included | 19 | 60, 71, 76 |
Supplier invoices paid | 60 | 51 |
VAT charged for deduction | 68 | 19 |
Accounting is carried out at the actual cost | ||
Released materials from the warehouse | 20, 23, 25, 26, 28, 44 | 10 |
Accounting is carried out using account 15 | ||
Released materials on accounting assessment | 20, 23, 25, 26, 28, 44 | 10 |
Deviations of the actual cost are written off: | ||
the actual cost exceeded the accounting | 16 | 15 |
the actual cost did not exceed the accounting | 15 | 16 |
Materials shipped to buyers | 62, 76 | 91 |
Received payment from buyer | 51 | 62, 76 |
Written off the actual cost of the sold inventories | 91 | 10 |
The accounting estimate of the sold inventories has been written off | 91 | 10 |
Written off the deviations of the actual cost of inventories from the accounting | 91 | 16 |
VAT charged on the sold inventories | 91 | 68 |
The inventories were transferred in the order of financial investments in authorized capital | 91 | 10 |
58 | 91 | |
MPZ donated | 91 | 10 |
Reserve formed | 91 | 14 |
Inventory
Legislation obliges companies at least once a year carry out an inventory of stocks. An unscheduled one is carried out if a warehouse employee quit, if the property is sold or rented out, if the fact of theft or fraud has been identified, etc.
In the course of the physical inventory, the accounting data and the actual stock availability are compared. The check must be carried out by the commission, which signs the corresponding act. This act with the result of the check is approved by the head of the company.
The identified surplus inventories are recorded as income of the organization and are credited to the warehouse. Deficiencies are initially attributed to, and then compensated by the guilty person. If this employee has not been identified, then it refers to other expenses of the company. In the event of natural disasters, it is immediately recognized as a loss.
A webinar on the new accounting treatment for inventories is presented below.
Incoming documents.
To receive materials from a supplier's warehouse or from a transport organization, the authorized person is issued the appropriate documents and a power of attorney to receive materials.
When materials arrive at the warehouse, the materially responsible person (warehouse manager, storekeeper) checks the conformity of the quantity, quality and assortment of the received materials to the supplier's documents (specifications, plumb lines, invoices, certificates, certificates). If the number of actually received inventories is in full compliance with the documents, receipt order (М-4). It is allowed not to write out this order, but to put a stamp on the supplier's documents with the main details of the credit slip. The details of the specified stamp are filled in and the next number of the receipt order is put.
If the supplier delivers materials by transport from his warehouse, then he issues consignment note (form No. M-5, M-6).
If it is established that the received materials do not correspond to the range, quantity and quality specified in the supplier's documents, as well as in cases where the quality of materials does not meet the requirements (dents, scratches, breakage, breakage, leakage of liquid materials, etc.), acceptance is carried out by the Commission. , which draws up it with an act of acceptance of materials.
Materials Acceptance Act (M-7) is used to process the received inventories without payment documents or in case of discrepancies with the data of the accompanying documents of the supplier. The act is drawn up by the selection committee with the obligatory participation of a representative of the supplier or a representative of an uninterested organization, the head of the warehouse and a representative of the supply department of the enterprise. The act is drawn up in 2 copies. The first is sent to the accounting department, the second to the marketing department to present claims to the supplier or inform him about the submission of a payment request for surplus. In the case of drawing up an acceptance certificate, the receipt order is not issued.
Incoming documents are drawn up on the day the inventories are received. Control over the timely posting of arrived goods is carried out according to the decision of the head of the organization by the relevant departments (supply service, accounting service, etc.) and officials.
Materials purchased by reporting persons are subject to delivery to the warehouse. The posting of materials is carried out in accordance with the generally established procedure on the basis of supporting documents confirming the purchase (invoices and receipts of stores, a receipt for the receipt cash order), which are attached to the accountable person's advance report.
Operations for the transfer of materials from one division of the organization to another are drawn up invoices for internal movement of materials (M-11).
Deficiencies and damage identified during acceptance materials received by the organization are accounted for in the following order:
a) the amount of shortages and damage within the limits of natural loss rates is determined by multiplying the amount of missing or damaged materials by the supplier's selling price. Other amounts, including transportation costs and VAT related to them, are excluded.
The amount of shortages and damage is written off:
D 94 K 60, 76.
At the same time, missing or spoiled materials are written off from account 94 (K-t) and are referred to TZR or to accounts of deviations in the cost of inventories (16).
If the spoiled materials can be used by the organization or sold (at a discount), they are charged at their potential sale prices. At the same time, the amount of losses from damage is reduced by this amount;
b) shortages and damage to materials in excess of the norms of natural loss are accounted for at the actual cost.
The actual cost of shortages and damage in excess of the rate of natural loss is taken into account:
D 76 subaccount 2 "Settlements on claims" K 60.
When posting missing materials received from suppliers and payable by the buyer, the cost of materials, inventory and VAT included in actual cost shortages and damage.
Expenditure documents reflect the release of materials for production needs, economic needs (building maintenance, repairs), the sale of surplus materials to the side.
These include:
Limit fence cards (M-8, M-9);
Requirement-waybill (M-11);
Invoice (M-15).
Limit fence cards issued by units performing procurement or planning functions, in two or three copies for a period of one month (quarter). One copy of the limit-fence card before the beginning of the month (quarter) of its validity is transferred to the department of the organization - the recipient of the materials, the second copy - to the corresponding warehouse. The third copy (if it is issued) remains in the departments performing procurement or planning functions for control.
The storekeeper notes in both copies of the limit pick-up card the date and quantity of the issued materials, which are confirmed by the signatures of the recipient and the warehouse manager (storekeeper). At the end of the month (quarter), limit fence cards are handed over to the accounting department.
Financially responsible persons lead material inventory cards(M-12). The accounting department opens cards for each stock list number of the material and transfers them to the warehouse manager against receipt. As the inventories arrive at the warehouse, the storekeeper writes out a receipt order or other document and registers it in the card. On the basis of consumable documents, the consumption of materials is recorded in the card.
Within the established time frame, the storekeeper makes registers of delivery of documents for the receipt and consumption of materials(M-13). The accountant of the material department accepts documents from the registers, checks the correctness of the reflection of the main details of the documents in the warehouse accounting cards (stock number, quantity, balance) and certifies the verification with his signature, after which the card acquires the force of an accounting register.
The accounting employee must carry out control, spot checks in the warehouses of the actual availability of material leftovers. On the revealed violations in the work of financially responsible persons and according to the results of a random check, comments are entered into a special journal of the warehouse and reported to the chief accountant.
Discrepancies identified during inventory between the actual presence of property and accounting data are reflected in the following order:
a) surplus stocks are accounted for at market prices and at the same time their value is attributed to financial results:
b) the amount of shortages and damage to stock are written off from accounting accounts at their actual cost, which includes the contractual (accounting) price of the stock and the share of the inventory related to this stock.
In accounting, the shortage is reflected:
D 94 "Shortages and losses from damage to valuables" К 10 - in terms of the contractual (accounting) price of the stock;
D 94 K 16 - when using in the accounting policy of the organization of accounts for the procurement and acquisition of materials to the accounts of stocks in terms of the share of TZR.
Lack of inventories and their deterioration are written off from 94 within the limits of natural loss to accounts for accounting for production costs and / or sales costs; beyond the norms - at the expense of the perpetrators. If the guilty persons are not identified or the court refused to recover losses from them, then the losses from the shortage of stocks and their damage are written off to the financial results.
Federal Agency for Education of the Russian Federation
GOU SPO "Altai College of Informatics and Computer Engineering"
REPORT
by discipline: "Accounting"
on the topic: "Accounting for inventories"
Performed
student of group 3I2
Ponomarenko O.S.
Checked by Magalyas N.S.
Slavgorod 2006
Introduction
1. Analytical accounting
1.1 Documentation on material movement accounting
1.2 Organization of accounting of materials in the warehouse
1.3 Organization of material accounting in accounting
2. Synthetic accounting
3. Inventory of materials
Conclusion
INTRODUCTION
Accounting for inventories (MPZ) is regulated by PBU 5/01 "Accounting for MPZ", approved by order of the Ministry of Finance of the Russian Federation of 08.06.01 No. 44n.
MPZ - part of the property of an organization that is used for production (materials), for sale (goods, finished products) and for managing the organization. The main part of the MPZ (materials) is used as objects of labor in the production process. They are entirely consumed in each production department and fully transfer their value to the value of the products produced.
Depending on the role played by different inventories in the production process, inventories are divided into groups:
1) raw materials and materials;
2) auxiliary materials;
3) purchased semi-finished products;
4) recyclable waste production;
5) fuel;
6) containers and container materials;
7) spare parts;
8) inventory and household items with a term of use not exceeding 12 months;
9) special tools, fixtures, equipment, clothing.
Inventories are received and stored in the warehouses of the enterprise on the basis of the corresponding primary documents. Materials from the warehouse of the enterprise are released for production consumption, various economic needs (maintenance of buildings, repair work), as well as to the side for processing and in the order of sale as unnecessary and unnecessary.
Primary documents for the accounting of inventories play an important role in the organization of material accounting, tk. are its foundation. According to the primary documents, preliminary, current and subsequent control over the movement, safety and rational use of material resources is carried out.
All primary documents must contain the following mandatory details:
1) the name of the document (form) and the form code;
2) date of compilation;
4) measuring instruments of a business transaction (in kind and in monetary terms);
5) the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution, personal signatures and their decoding.
To ensure the safety of inventories, the correct acceptance, storage and release of valuables, it is important that the enterprise has a sufficient number of warehouse facilities equipped with weighing and measuring instruments, measuring containers and other devices. It is also necessary to introduce effective forms of preliminary and current control over the observance of the norms of stocks and expenditure of material resources.
accounting tangible property
1. ANALYTICAL ACCOUNTING
1.1 Documentation on material movement accounting
Raw materials and supplies come from suppliers, accountable persons from the write-off of deteriorated fixed assets and in other cases. For the supply of materials, the company enters into an agreement with the supplier. Control over the implementation of the plan for material and technical support under the contract for the timeliness of receipt and posting of materials is carried out by the supply department. For this purpose, he keeps a register of incoming goods form No. M-1.
Acceptance of materials can be carried out at the supplier's warehouse, at the station, at the buyer's warehouse. To receive materials from the warehouse of nonresident suppliers, the forwarder is given a power of attorney form No. M-2. Upon receipt of materials, the forwarder performs a quantitative and qualitative check. In the event of a shortage of weight or mass when checking goods at the station (damage to containers, damage), a commercial act is drawn up, which serves as the basis for presenting claims to the transporting organization or supplier. The freight forwarder delivers the received goods to the warehouse manager, who checks the conformity of the quantity and quality of materials with the given invoice of the supplier.
The materials accepted by the storekeeper are drawn up in the receipt order form No. M-4 (Appendix 1). It indicates the date of compilation, the name of the organization and the supplier, the name of the material assets, the item number, the unit of measure, the number of materials on the document and the availability of accepted materials, the cost of materials at the wholesale price, including and excluding VAT. In the receipt order, the signatures of the persons who accepted and handed over the materials are put. A receipt order is drawn up for each material separately.
When the quantity and quality of materials does not correspond to the data of the supplier's invoice, the commission checks the materials and draws up in two copies an act of acceptance of materials form No. M-7 (Appendix 2), which serves as the basis for filing claims with the supplier. It is drawn up when accepting materials arriving at the enterprise without the supplier's invoice (non-invoiced delivery). The act specifies the date of drawing up, the sender and the supplier (organization), the name of the cargo (materials), the weight of the sender and the weight of the road, the item number, unit of measure, the amount of materials according to the documents and the wholesale price. In the act, the number of usable material assets and their amount are noted. The conclusion of the commission is written if there is a marriage, shortages or surpluses. The position and signatures of the persons included in the commission are indicated. The act is signed by the warehouse manager.
If the transportation of materials is carried out by road, then the goods are registered on the bill of lading in four copies. Materials received from dismantling, dismantling of buildings and structures are received on the basis of an act on the posting of material assets received during the dismantling and dismantling of buildings and structures (Form No. M-35).
Reporting persons purchase materials from various organizations. The document confirming the cost of the purchased materials is a commodity invoice (act, certificate) drawn up accountable person... It indicates the date, place of purchase, name, quantity and price of materials.
1.2 Organization of accounting of materials in the warehouse
To ensure the safety of materials, special warehouses are created for storing material values. Each warehouse is assigned a number, which is indicated in the documents related to the operations of this warehouse. Warehouses must be provided with serviceable scales, instruments and measuring containers.
In warehouses, material values are placed in sections. Inside them - by groups, grades, brands, stacks, boxes, racks, shelves, cells, which provides a quick check, release and control over the compliance of the actual availability with the established stock standards.
Accounting for materials in the warehouse is carried out by the warehouse manager (storekeeper), who is the materially responsible person. The accounting unit is the stock number, which is assigned to each name, grade of material assets. The nomenclature number is recorded in a special register called a price tag nomenclature. In addition, indicate the name of material assets, the registration price, the unit of measurement. For each stock list number of materials, the storekeeper fills in a material label and attaches it to the storage location of the materials. The label indicates the name of the material, item number, unit of measure, price and material availability limit.
The accounting of the movement and the balance of materials in the warehouse for each item number is kept in the warehouse account form No. M-17 (Appendix 6). For each nomenclature number in the accounting department, a separate card is opened, which is recorded only in natural terms. After that, the card is transferred to the warehouse, and the storekeeper fills in the columns of receipt, consumption and balance of materials on the basis of primary documents on the receipt and consumption of materials on the day of the operation. In addition, the card indicates the name of the material, price, unit of measure, date of entry, from whom the materials were received or to whom, the signature of the senior accountant and the warehouse manager.
Warehouse cards are stored in the warehouse in a card index by accounting groups, and inside them - by stock numbers. Periodically, the accountant of the material group checks the maintenance of cards, the storage conditions of material values.
The storekeeper submits the primary documents to the accounting department within the time frame established and draws up registers of delivery of documents Form No. M-13 for the receipt and consumption of materials (Appendix 7) indicating the number of documents, their numbers and groups of materials to which they relate. In the register of delivery of documents, the total amount (price excluding VAT) and the total number of documents are calculated. The signatures of the warehouse manager and the senior accountant of the material group are put.
At the end of each month, from the accounting department, the storekeeper is given a book of residual materials for this warehouse (Appendix 8). The storekeeper must transfer from the cards to this book the data on the balances for each name of materials as of the first day of each month. After that, the book is transferred to the accounting department, where the quantity for each material is multiplied by the price and the remainder of the materials is obtained by summing up in monetary terms. In the book of material leftovers, the page number, item number, name of materials by group, unit of measure, stock rate, price, amount of material leftovers are indicated, the amount is calculated.
Inventories are the circulating assets of the organization, the characteristic feature of which is that they completely transfer their value to the product of labor in one production cycle.
In accordance with PBU 5/01 "Accounting for inventories" (Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44N), the following assets belong to the inventories:
- used as raw materials, materials, in the manufacture of products, works, provision of services;
- held for sale;
- used for the management needs of the organization.
The accounting unit of the inventories is chosen by the organization independently, depending on the nature of the inventories, the procedure for their acquisition and use. A unit of an inventories can be a nomenclature number, a batch, a homogeneous group. Inventories are accepted for accounting at their actual cost. The actual cost of the refinery is determined in different ways, depending on the source of receipt of the refinery.
The actual cost of inventories purchased for a fee is the amount of actual acquisition costs excluding VAT. The actual costs of purchasing inventories include:
- amounts paid in accordance with the contract to suppliers;
- amounts paid for information, consulting and intermediary services;
- customs duties;
- non-refundable taxes paid in connection with the purchase of materials;
- costs of procurement and delivery of inventories to the place of their use, including insurance costs, and accrued interest on loans provided by suppliers, if they are attracted to purchase these stocks;
- costs of bringing the inventories to the state in which they are suitable for use.
In accordance with the Methodological Guidelines for accounting for inventories, the costs directly related to the procurement process and delivery of materials to the organization form the so-called transport and procurement costs. The structure of transportation and procurement costs includes:
- the cost of loading materials into vehicles and their transportation, payable by the buyer according to the contract in excess of the price of these materials;
- expenses for the maintenance of the procurement and warehouse apparatus of the organization, including the cost of remuneration of employees of the organization directly involved in the procurement, acceptance, storage and release of purchased materials, employees of special procurement offices, warehouses and agencies organized in places of procurement (purchase) of materials, employees directly those engaged in the procurement (purchase) of materials and their delivery (support) to the organization, deductions for the social needs of these workers;
- expenses for the maintenance of special procurement points, warehouses and agencies organized at the procurement sites (except for labor costs with deductions for social needs);
- markups (markups), commissions (cost of services) paid to supply, foreign economic and other intermediary organizations;
- payment for storage of materials at points of purchase, at railway stations, wharves, in ports;
- interest charges for loans and borrowings related to the acquisition of materials prior to their acceptance for accounting;
- travel expenses for the direct procurement of materials;
- the cost of losses for the supplied materials in transit (shortage, damage) within the amounts stipulated by the supply contract;
- other expenses.
The costs of bringing the materials to a state in which they are suitable for use for the purposes provided for in the organization, includes costs of the organization for processing, processing, reworking and improving the technical characteristics of purchased materials, not related to the production process. These works can be performed both by the purchasing organization's own forces and by the forces of third-party organizations. When such work is performed by third parties, the cost of bringing in includes the cost of the work performed and the cost of transportation to the place of work and back, loading and unloading, performed by third parties.
The actual cost of inventories, in which they are accepted for accounting, is not subject to change, except as otherwise established by the legislation of the Russian Federation.
Attention should be paid to the fact that the actual cost of materials includes accrued interest on commercial loans and borrowed funds... Moreover, the actual cost may include only those of them that were accrued before the materials were accepted for accounting. The interest accrued after the materials are taken into account, in accordance with clause 11 of PBU 10/99 "Organization's expenses" are included in other expenses of the organization.
Evaluation of materials, the cost of which upon purchase is expressed in foreign currency, produced in Russian rubles by recalculating at the exchange rate of the Central Bank of the Russian Federation in effect on the date of acceptance of the values for accounting.
The actual cost of inventories contributed to the account of a contribution to the authorized capital is determined on the basis of their monetary value, agreed by the founders.
The actual cost of inventories manufactured by the organization itself is determined based on the actual costs associated with their production.
The actual cost of inventories received under a donation agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.
The actual cost of inventories received under contracts providing for the fulfillment of obligations by non-monetary funds is the cost of assets transferred or to be transferred.
In the current accounting (in the warehouse) material assets are accounted for at a notional discount price, which is the purchase price or the standard (planned) purchase cost.
Material assets used by the enterprise are classified according to the following types: raw materials, basic materials, auxiliary materials, purchased semi-finished products, packaging materials, fuel, spare parts and other values.
To account for materials, account 10 "Materials" is used, the account is active, balance sheet, to which the following subaccounts are opened:
- "Raw materials and materials".
- "Purchased semi-finished products and components, structures and parts."
- "Fuel".
- "Containers and container materials".
- "Spare parts".
- "Other materials".
- "Materials outsourced for recycling."
- "Construction Materials".
- "Inventory and household accessories".
- "Special equipment and overalls in the warehouse."
- "Special equipment and overalls in operation."
Raw materials and basic materials form the material basis of the manufactured products, works and services.
Raw materials are usually products Agriculture and extractive industries.
Auxiliary materials contribute to bringing the manufactured products to finished products in accordance with the established technical specifications and standards.
Purchased semi-finished products and components, structures and parts are raw materials and materials that have passed certain stages of processing, but are not classified as finished products.
Container and container materials are a type of inventory intended for packaging, transportation and storage of products.
Fuel and spare parts - values used in heat generation, repair of fixed assets, consumed by our own vehicles.
Building materials are used directly in the process of construction and installation work, the manufacture of building parts and structures.
Special equipment and workwear. In accordance with the Methodological Guidelines for the accounting of special tools, special devices, special equipment and special clothing (Order of the Ministry of Finance dated 26.12.2002, No. 135Н), special rigging includes:
- special tools and devices - technical means with individual properties and designed to ensure the conditions for the manufacture of specific types of products, services;
- special equipment - means of labor that are reused in production, which provide conditions for performing specific (non-standard) technological operations;
- overalls - personal protective equipment for workers.
Special tools and special devices include: tools, dies, molds, molds, rolling rolls, model equipment, chill molds, flasks, etc.
Special equipment includes:
- special technological equipment (metalworking, press-forging, thermal, welding, etc.);
- control and test apparatus and equipment (stands, consoles, models of finished products, test installations) designed for adjustments, tests, specific products and delivery to the customer;
- reactor equipment;
- decontamination equipment, etc.
Special clothing includes:
Special clothing, special footwear and safety devices (overalls, suits, jackets, robes, short fur coats, various shoes, mittens, glasses, helmets, gas masks, etc.).
According to the accounting policy of the organization, the composition of materials can take into account: inventory, tools, household accessories and other means of labor.
Analytical accounting of material values is organized by storage locations (warehouses, storerooms) in the context of stock numbers, which are assigned to materials according to the nomenclature developed at the enterprise.
Analytical accounting is maintained on material accounting cards (form No. 17).
11.2. Documentary registration of the MPZ movement
Operations for the movement of inventories are drawn up by a variety of primary documents, the main of which are approved by the Resolution of the State Statistics Committee of the Russian Federation of October 30, 1997, No. 71a.
The receipt of materials at the warehouse of the enterprise is drawn up by a receipt order (form M-4), which reflects the name of the material, the quantity received, the conditional price, and the purchase price. It is drawn up by the financially responsible person on the day the valuables arrive at the warehouse in one copy, and then transferred to the accounting department along with the shipping documents.
If there are discrepancies between the actual quantity and the data specified in the supplier's invoice, an Act of Acceptance of Materials (Form M-7) is drawn up. The act is a legal basis for making claims to the supplier, the sender. The act is drawn up in two copies by members of the selection committee with the obligatory participation of the financially responsible person and the supplier's representative.
In cases of delivery of materials by our own vehicles, the basis for their posting is the consignment note.
The return of material assets from production to the warehouse as unused is issued by the Invoice for internal movement (forms M-13 and M-14).
The release of material assets for the production of products, works, services is carried out on the basis of limit fence cards (form M-8) and the requirements of invoices (form M-11).
The limit fence cards (form M-8) indicate:
- the name of the materials to be dispensed;
- vacation limit;
- actual vacation against the established limit;
- vacation date;
- the remainder of the unused limit.
Limit fence cards are issued in two copies: the first - to the department using the material, the second - to the warehouse. When materials are released from the warehouse, the representative of the subdivision signs on the copy of the limit pick-up card of the warehouse, and the storekeeper - in the copy of the limit pick-up card of the subdivision.
The sale of material assets is drawn up on an invoice for the release of materials to the outside (form M-15). At the end of the month, documents registering the movement of materials are handed over to the accounting department for counting verification and processing.
In the absence of standard documents, the enterprise is given the right to independently develop income and expense documents with the preservation of the mandatory details in them.
11.3. Organization of accounting of materials in warehouses
Accounting for materials in warehouses is carried out by the warehouse manager (storekeeper), with whom an agreement on material responsibility for the values entrusted to him has been concluded.
The storekeeper is hired by agreement with the chief accountant and is dismissed from his position only after a complete inventory of inventory items and their transfer according to an act approved by the head of the organization.
In warehouses (storerooms), quantitative (graded) accounting of materials is carried out in the context of types of materials and stock numbers. Accounting is carried out on material accounting cards (form M-17), the main details of which are:
- name of the material;
- its stock number;
- location (rack, shelf);
- unit;
- price (reference price).
On the cards, accounting is kept in natural units of measurement. A feature of maintaining warehouse accounting cards is compliance next rule- determination of a new remainder of the material after each operation on their movement.
In warehouses, accounting of materials is carried out by the operational balance method. Its essence lies in the fact that every 5-10 days the accounting employee checks the records on the material accounting cards, confirming the results of the verification with his signature. On the 1st day of each month, the storekeeper draws up a balance book and submits it to the accounting department for checking and taxation. In accounting, the balance sheet data is reconciled with the bill of movement of materials compiled in accounting. If discrepancies are found, the records are rechecked up to the inventory.
11.4. Accounting of materials in accounting
Depending on the position adopted in the Accounting Policy, the accounting of materials in the accounting department can be organized according to one of the following options.
In the first option of accounting on account 10 "Materials", the actual cost of the purchased materials is generated without VAT.
Settlements with suppliers for the supplied values are accounted for on account 60 "Settlements with suppliers and contractors".
Based on primary documents (receipt orders, vendor invoices, invoices, advance reports on travel expenses persons engaged in the direct acquisition of material values, extracts from the current account in the bank) for the cost of the materials received, the following accounting entry is drawn up:
D-t count. 10 "Materials"
D-t count. 19 "VAT"
Kit count. 71 "Settlements with accountable persons"
Kit count. 51 "Current account".
Based on the fact that in the current accounting materials are accounted for at discount prices (standard or planned cost), accounting on account 10 "Materials" reflects the cost of materials at the book price and the deviation of the actual cost of materials from their cost at book prices. This necessitates the distribution of deviations of the actual cost from the accounting price between the balances of materials in warehouses and those consumed for the production of products, works and services.
The distribution is made according to the average percentage of deviations, the size of which is determined as follows:
where By- percentage of deviations;
Onm- deviation of the actual cost of materials from their cost at discount prices at the beginning of the month, thousand rubles;
Ohm- deviation of the actual cost of materials purchased per month from their cost at discount prices, thousand rubles;
Mnm- cost of materials at the beginning of the month at discount prices, thousand rubles;
Mm- the cost of materials at discount prices received per month, thousand rubles.
The amount of variances related to the balance of materials in warehouses is determined as the product of the percentage of variances by the balance of materials at the end of the month at the notional price, i.e.
where With- the amount of deviations for the remainder of materials, thousand rubles;
Mkm- cost of materials at the end of the month at discount prices, thousand rubles.
The amount of deviations related to the amount of materials consumed in the reporting month, Avg, is determined as the product of the percentage of deviations By by the cost of materials consumed in the reporting month at the accounting price, i.e.
where Wed- the amount of deviations for materials consumed per month, thousand rubles;
Mr- materials consumed per month at the book price, thousand rubles.
The calculation of the distribution of deviations is carried out in the statement in the context of types and groups of values. The order of distribution of deviations of the actual cost of materials from their cost at discount prices is shown in table. 11.1.
Table 11.1
Calculation of deviations of the actual cost of materials from their cost at accounting prices
P / p No. |
Indicators |
At the book price, thousand rubles |
Deviation from the discount price , thousand rubles |
Actual cost , thousand rubles |
Remaining materials at the beginning of the month |
||||
Received in the reporting month |
||||
Total with the remainder |
||||
Average percentage of deviations |
||||
Spent in a month |
||||
Remaining materials at the end of the month (p. 3 - p. 4) |
The following accounting entry is drawn up for the cost of materials used for the production:
D-t count. 20, 23, 25, 26
Kit count. 10 "Materials".
Evaluation of materials consumed for the production of products, works and services is carried out in one of the following ways:
- at the cost of each unit;
- at the average cost;
- at the cost of the first in the time of purchase of inventories (FIFO method);
- at the cost of the most recent purchase of inventories (LIFO method).
In the second variant of accounting, all actual costs for procurement of materials are recorded on account 15 "Procurement and purchase of materials". The debit of this account reflects the actual costs associated with the purchase of materials, excluding VAT, from the credit of different accounts: 60 "Settlements with suppliers and contractors", 71 "Settlements with accountable persons", 51 "Settlement accounts". The credit of account 15 reflects the standard (planned) cost of purchased and capitalized materials written off to the debit of account 10 "Materials". Deviations of the actual cost of materials from their cost at discount prices are written off to the debit of account 16 "Deviations in the cost of materials".
The deviations in the cost of materials recorded on account 16 at the end of the month are subject to distribution between the balances of materials in warehouses and the cost of materials used for the production of products, works and services in the current month.
The distribution of deviations is carried out in a similar way to the procedure set out when organizing the accounting of materials according to the first option.
In this case, the following entries are made on the accounts:
- For the amount of actual costs for the purchase (procurement) of materials:
- On the cost of materials capitalized in the assessment at the standard (planned) cost of materials according to the primary documents:
- For the cost of materials assessed at the standard (planned) cost, spent on the production of products, works and services according to the primary documents:
- For the amount of deviations related to the cost of materials used according to the calculation of the accounting department:
- For the value of paid suppliers' invoices according to the bank statement:
D-t count. 15 "Procurement and purchase of materials"
D-t count. 19 "VAT"
Kit count. 60, 71, 50, 51.
D-t count. 10 "Materials" - standard (planned) cost of materials
D-t count. 16 "Variations in the cost of materials" - the amount of deviations in the actual cost
Kit count. 15 "Procurement and purchase of materials" - for the amount of actual costs for the purchase of materials.
D-t count. 20, 23, 25, 26
Kit count. 10 "Materials".
D-t count. 20, 23, 25, 26
Kit count. 16 "Deviations in the cost of materials."
D-t count. 60 "Settlements with suppliers and contractors"
Kit count. 51 "Current account".
In cases when special tools, special devices, special equipment (special rigging) and overalls are taken into account in the composition of material resources, the organization of their accounting is carried out as follows.
These funds can be purchased by the organization from other persons, including by purchasing, transferring free of charge, receiving a contribution to the authorized capital, or made by the organization independently.
Special equipment and overalls owned by the organization, as well as in economic management or operational management, can be accepted for accounting at their actual cost, that is, in the amount of actual costs of purchase or procurement without VAT.
The receipt of these funds is reflected in the record:
D-t count. 10/10 "Special equipment and overalls in stock"
D-t count. 19 "VAT"
Kit count. 60 "Settlements with suppliers and contractors"
Kit count. 75 "Settlements with founders"
Kit count. 98 "Deferred income".
The transfer of special rigging into operation is carried out on the basis of the requirements and is reflected by the entry:
D-t count. 10/11 "Special equipment and overalls in operation"
Kit count. 10/10 "Special equipment and overalls in stock".
If the term useful use special rigging exceeds 12 months, then its cost is redeemed in one of the following ways:
- in a linear way;
- in proportion to the volume of products released.
An entry is made on the cost of the decommissioned special equipment:
D-t count. 25, 26
The cost of workwear is redeemed according to industry norms approved by the Decree of the Ministry of Labor and Social Development of the Russian Federation of 18. 12. 1998 No. 51. In this case, an entry is made:
D-t count. 26 "General expenses"
Kit count. 10/11 "Special equipment and overalls in operation".
The under-depreciated cost of special equipment is written off to other expenses of the organization by recording:
Kit count. 10/11 "Special equipment and overalls in operation".
The costs of repairing special equipment and workwear are charged to the costs of ordinary activities.
Special equipment and overalls that do not belong to the organization, but are in its use or possession, are accounted for on off-balance sheet accounts in the assessment provided for in the contract or in the assessment agreed with their owner.
Accounting for disposal of materials. Disposal of materials takes place in the following cases:
- when leaving for the production of products, works and services;
- when sold to the side;
- when contributing to the authorized capital;
- when transferring under a donation agreement;
- when transferring under an exchange agreement.
Consider the order of reflection on the accounts of each case of disposal of materials.
Primary documents on the consumption of materials for the production of products, works and services in the accounting department are subject to counting verification and processing. Based on these primary documents, a development table for the use of materials by cost direction is compiled. In this case, an entry is made:
D-t count. 20, 23, 25, 26
Kit count. 10 "Materials".
As mentioned earlier, the assessment of materials used for the production is based on the cost reflected in the accounting policy of the organization.
The sale of materials to the side is drawn up by order, invoice and invoice. In this case, on the basis of primary documents, the following entries are made:
- For the actual cost of materials sold:
- For the amount of the invoice presented to the buyer:
- For the amount of VAT due to the budget:
D-t count. 91/2 "Other income and expenses"
Kit count. 10 "Materials".
D-t count. 62 "Settlements with buyers and customers"
Kit count. 91/1 "Other income and expenses"
Comparing credit and debit records on account 91 "Other income and expenses", determine the financial result of the sale of materials, which is reflected by the record:
D-t account 91/9 "Balance of other income and expenses"
The gratuitous transfer of materials is formalized by an act. Materials are written off in the valuation at actual cost. In this case, records are made:
For the actual cost of materials donated free of charge:
D-t account 91/2 "Other income and expenses"
Kit count. 10 "Materials".
The transfer of material free of charge is subject to value added tax in accordance with paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, since in this case there is a transfer of ownership of goods, work performed and services rendered.
An entry is made for the amount of VAT due to the budget:
D-t account 91/2 "Other income and expenses"
Kit count. 68 "Calculations of taxes and fees".
The result of the gratuitous transfer of materials is written off to the financial result of the organization:
D-t c. 99 "Profits and losses"
Kit count. 91/9 "Balance of other income and expenses".
Contributions to the authorized capital of another organization are valued at the cost agreed by the founders, unless a different valuation procedure is provided for by the legislation of the Russian Federation. Contributions to the authorized capital are considered as financial investments.
In this case, records are made:
D-t count. 58 "Financial investments"
Kit count. 91 "Other income and expenses"
Disposal of materials in connection with a contribution to the authorized capital is reflected by the entry:
D-t count. 91 "Other income and expenses"
Kit count. 10 "Materials".
The financial result from the investments made is reflected in the record:
D-t count. 91/9 "Balance of other income and expenses"
Kit count. 99 "Profit and Loss".
11.5. Inventory of inventories and reflection of its results on accounting accounts
In order to ensure the reliability of accounting and reporting data, enterprises carry out an inventory of material assets at least once a year and not earlier than October 1.
The inventory is carried out by a commission appointed by order of the head of the organization, in the presence of a financially responsible person, from whom a receipt was received that all values were entered by him, and the documents were handed over to the accounting department. Warehouses are sealed before inventory.
Material values received at the warehouse and issued from the warehouse during the inventory period are subject to registration in a special sheet under the heading "Received (issued) from the warehouse during the inventory period".
Inventory is carried out by weighing, measuring, measuring material values for each storage location. Revealed values are entered into inventory list, according to which collation statements are made.
As a result of the inventory, the following can be identified:
- Surplus values that are subject to capitalization in the valuation at market value. In this case, a record is made:
- Lack of material assets, which is debited to account 94 "Shortages and losses from damage to values". The lack of materials within the limits of natural attrition rates is written off to costs by writing:
D-t count. 10 "Materials"
D-t count. 25.26
Kit count. 94 "Shortages and losses from damage to valuables."
The shortage due to the fault of the financially responsible person is written off from account 94 "Shortages and losses from damage to valuables" to the debit of account 73/2 "Calculations for compensation for material damage".
Compensation for the shortfall by the financially responsible person is carried out at market prices. In this case, the difference between the cost of materials at market prices and their actual cost until the moment of compensation is accounted for on account 9 8/4 "The difference between the amount to be recovered from the guilty persons, and book value on the shortage of values ”.
Account 73/2 "Calculations for compensation for material damage" is debited for the amount of the difference to be reimbursed by the materially responsible person and account 9 8/4 "The difference between the amount to be recovered from the perpetrators and the book value for shortages of values" is credited.
When compensating for the shortage, the guilty person makes entries:
- D-t count. 50 "Cashier"
- D-t count. 9 8/4 "The difference between the amount to be recovered from the perpetrators and the book value for the shortfall in valuables"
Kit count. 73/2 "Calculations for compensation for material damage."
Kit count. 91/1 "Other income and expenses".
Typical accounting entries for the accounting of materials are presented in table. 11.2.
Table 11.2
Typical accounting transactions for material accounting in organizations
conclusions
Inventories belong to the working capital of the organization, a characteristic feature of which is that they completely transfer their value to the product of labor in one production cycle.
Synthetic accounting of inventories is carried out on account 10 "Materials" at the actual cost, and analytical accounting is organized on warehouse accounting cards for each type, type, grade of material in natural units of measurement on warehouse accounting cards. The organization can record materials using accounts 15, 16 and 10 or using only account 10 "Materials". Accounting policy organization is determined by the assessment of inventories spent on production (method FIFO, LIFO, weighted average price). VAT paid to the supplier is not included in the actual cost of materials, but is fully reimbursed to the budget subject to the following conditions:
- material assets are received (capitalized);
- VAT is highlighted in payment documents;
- there is an invoice.
In order to ensure the reliability of accounting and reporting data, an inventory of inventories is carried out. The identified surpluses are referred to the financial results of the organization, and the shortages are recorded on account 94 "Shortages and losses from damage to values". Deficiencies are written off taking into account the reasons for their occurrence.
Self-test questions
- Give the definition of the organization's inventories.
- What values relate to the organization's inventories?
- What values relate to the organization's special equipment?
- In what assessment are inventories reflected in the balance sheet and in the current accounting?
- What costs are included in the actual cost of inventories?
- What methods of assessing inventories are used to determine the cost of materials used for the production of goods, works and services?
- How are the deviations of the actual cost of materials from their cost at the book price distributed?
- What is the procedure for conducting an inventory of inventories?
- How are the results of the inventory of inventories reflected in the accounts?
- At what cost is the materially responsible person reimbursed for the lack of materials?
Bibliography
- Federal Law "On Accounting" dated November 21, 1996, No. 129-FZ.
- Accounting Regulations and accounting statements in the Russian Federation: Order of the Ministry of Finance of Russia dated March 24, 2000, No. 31n.
- Accounting Regulations " Accounting policy organizations "(PBU1 / 98): Order of the Ministry of Finance of Russia dated 30.12.1999, No. 107n.
- Regulation on accounting "Accounting for inventories" (PBU5 / 01): Order of the Ministry of Finance of Russia dated 09.06.2001, No. 44n.
- Regulation on accounting "Income of the organization" (PBU9 / 99): Order of the Ministry of Finance of Russia dated March 30, 2001, No. 27n.
- Accounting Regulations “Organization Expenses” (PBU10 / 99): Order of the Ministry of Finance of Russia dated March 30, 2001 No. 27n.
- Regulation on accounting "Accounting for assets and liabilities, the value of which is expressed in foreign currency" (PBU3 / 2006) dated November 27, 2006, No. 154n.
- Methodical instructions on accounting of inventories: Order of the Ministry of Finance of the Russian Federation of December 28, 2001, No. 119n, taking into account amendments and additions of April 23, 2002, No. 33n.
- Erofeeva V.A., Klushantseva G.V., Kemter V.B. Accounting with elements of taxation. Saint Petersburg: Legal Center Press, 2004.
- Kondrakov N.P. Accounting. M .: INFRA-M, 2005.
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