What subaccount is applied. Accounting tools and equipment
It is difficult to submit a firm that does not print documents, does not sign them and does not make records. In other words, it costs without stationery. They are taken into account in the composition of material and industrial stocks. Reflect this type of materials at the acquisition price (specified in the documents), including shipping costs. Stationery purchased either directly through the supplier or through accountable persons of the organization.
Admission of stationery
Stationery, like materials, take into account on. Subaccount Organization Volina Select independently. Subaccounts are usually used for stationery, or. Depending on the type of acquisition, the account 10 corresponds to the loan with accounts 60 and 71.
- The first way to purchase stationery - Purchase from the supplier: Debit 10 Credit 60.
- The second way is the issuance of cash for accounting. Acquired TMCs put pressure on: Debit 10 Credit 71.
The organization purchased 3 boxes for printing with a cost of 2250 rubles from the supplier 3. (VAT 343 rub.) And 4 packs of handles for 327 rubles. (VAT 50 rub.). Also were taken from 3 notebook worth 294 rubles, acquired for money issued to him.
Wiring:
| DT account | Account kt. | Wiring Description | Wiring amount | A document base |
| 2577 | Paying bank | |||
| Accepted to accounting stationery | 2184 | Commodity invoice, form M-4 | ||
| Accounting entrance VAT | 393 | Commodity invoice, invoice | ||
| 19 | VAT passed to deduct | 393 | Invoice | |
| 71 | 50 | 300 | Account cash warrant | |
| 71 | Adopted stationery from the accountable person | 294 | Sales receipt | |
| 50 | 71 | The remaining money issued by the employee returned to the cashier | 6 | Cash order |
Writing stationery
The write-off of stationery is made by one of three methods:
- FIFO Method
- In medium cost
Use the write-off method for the cost of each unit is not advisable for this type of MPZ. Therefore, in accounting policies you need to consolidate one of the remaining.
The average cost can be calculated by a weighted assessment method: calculation based on the cost of the cost and number of materials at the beginning of the month and all revenues for the estimated period. Either the method of sliding assessment: the number and cost of materials at the beginning of the month and all
We continue the publication of the comment on the new plan of accounts prepared by Yaroslav Vyacheslavovich Sokolov, Doctor of Economics, Deputy. Chairman of the Interdepartmental Commission for Accounting and Reporting, a member of the Methodological Council on Accounting at the Ministry of Finance of Russia, the First President of the Institute of Professional Accountants in Russia. This article analyzes the accounts of section II "production reserves" of the new account plan (account from 10 to 19).
*Note:
Section II "Production Reserves" in the new account plan
The accounts of this section are intended to summarize information on the availability and movement of labor items intended for processing, processing or use in production or for economic needs, wages that, in accordance with the established procedure, are included in the funds in circulation, as well as operations related to their preparation (acquisition).
Material values \u200b\u200badopted for responsible storage are taken into account on the off-balance account 002 "Commodity and material values \u200b\u200badopted for responsible storage." The raw materials and materials of the Customer, adopted by the Organization for Recycling (Davalic Raw Material), but not paid, are taken into account on the off-balance account 003 "Materials taken into recycling."
If you drop the bureaucratic solemnity of the formal text, it remains essentially one main account 10 "Materials". All others in terms of methodology or repeat (sch. 11 "animals on growing and fattening"), or clarify it.
The main regulatory document regulating the procedure for accounting for production reserves is PBU 5/01, approved by the Order of the Ministry of Finance of the Russian Federation of 09.06.2001. No. 44N.
The main changes in Section II "Production Reserves" are reduced to:
1) the elimination of the concept of "low-value and high-free objects" - IBE and, accordingly, accounts 12 "low-value and high-free objects", on which there was a reflection of the presence and movement of "objects, economic equipment, tools and adaptations of common and special purpose and other means of labor * , In accordance with the established procedure, are included in the funds in the turnover "(Order of the USSR Ministry of Finance of 01.11.1991 No. 56). The general rule of the classification of the IBE to working capital was to perform one of two conditions: the service life does not exceed one year or the cost does not exceed the established limit.
*Note: The expression "wage" was very loved by old people, for they read the political economic books and thought that they were introducing into life. In fact, it is meaningless, say, a picture hanging in the office or a flower pot, standing in the same place, declare a means of labor.
With the introduction of the order of the Ministry of Finance of Russia from January 1, 2001 of March 30, 2001, № 26N of the IBE can be attributed to working capital only provided that their life will not exceed 12 months or the usual operational cycle if it exceeds 12 months. These objects are reflected in the account 10 "Materials" on subaccount 9 "Inventory and Economic Accessories".
2) refusal to reflect in accounting in a special account of revaluation of current assets.
In the preamble to section II instructions for applying an account plan, a position was seized by which the accounts of this section are used to account for operations related to the revaluation of material values, since the revaluation of working capital is not provided. In particular, in accordance with paragraph 12 of the order of the Ministry of Finance of the Russian Federation of 09.06.2001, No. 44N "The actual cost of material and production reserves in which they are accepted for accounting is not subject to change, except for the cases established by the legislation of the Russian Federation." However, in retail and catering enterprises, taking into account goods at prior prices, revaluation of goods is often held. Restrictions on the revaluation of goods taken into account in prior prices, not established regulatory acts. Therefore, enterprises have the right to reduce and increase the sales value of goods. However, it is not necessary to use the "reassessment of material values" account, since the difference in the cost of goods can be attributed directly to the debit or credit of account 42 "trade markup". This explains the liquidation of the account 14 "Revaluation of Material Values", which was previously located in this section.
Account 10 "Materials", along with cash accounts, is the basis of the working capital of the enterprise.
Consider both the main account and accounts specifying it.
Account 10 "Materials" in the new account plan (comment)
|
The spatiality of this regulatory text only emphasizes the significance of what is taken into account in the account 10 "Materials".
However, in order to understand the nature of this account, it is necessary to find answers to the following questions:
1) What belongs to the materials, and how are they structured?
2) The nature of liability for materials?
3) What is the defining principle of evaluating materials?
4) how to come materials?
5) How to write off materials?
6) How does the inventory and economic accessories differ from the materials?
7) How to keep analytical accounting materials?
1. What does it apply to the materials and how are they structured?
Materials are something that, as a result of processing, finished products occur. In accounting, these are values \u200b\u200bthat are reflected in primary documents as materials that make up the property of the organization. These values \u200b\u200bare taken into account on account 10 "Materials". Materials that are at the enterprise, but which are not covered by the Organization's ownership ownership, reflected on off-balance sheet accounts or 002 "Commodity and material values \u200b\u200badopted for responsible storage" and / or 003 "Materials taken into recycling."
Thus, the "Materials reflected in the account" is crucial when determining the objects reflected in the account 10, plays whether the materials in the warehouses of the enterprise are located, and whether they are in its property.
Thus, we see two defining criteria when forming entries in the "Materials" account:
- Are the materials owned by the Organization, or they are only in its possession, not to constitute its property;
- Are the materials at the enterprise itself or not.
From here, there are four consequences, which predetermine the nature of domestic accounting:
- Materials that are located in the enterprise that are located on its warehouses, and to which the ownership of the Organization is distributed, is usually exactly what should be taken into account on account 10 "Materials";
- Materials that are located in the warehouses of the enterprise, but to which the organization does not have property rights are taken into account on the off-balance accounts: 002 "Commodity and material values \u200b\u200badopted for responsible storage" and 003 "Materials adopted in recycling."
Note. From here it follows that even completely identical materials lying may be in the same pile, should be taken into account separately. The materials for which the right of ownership went to the organization, but not on its warehouses, should be reflected in the account 10 "Materials". This is, first of all, the so-called materials on the way. The supplier passed on the railway station or aquatic pier. Materials ordered them to ship them at the buyer's address. As soon as the railway accepted the cargo, he switched to the property of the buyer (if the contract does not say otherwise). Theoretically, from this moment, an accountant must debit the account 10 "Materials". However, this is possible only when receiving relevant documents confirming the shipping time. That is, in this case, we are talking about the materials that have not yet been received to the organization's warehouse, but already under its property.
- Materials can be considered the property of the organization, but never go on its warehouses. For example, on behalf of the Organization in Glasgow, a batch of materials was purchased and was oversold and shipped to San Francisco. From the moment of purchase and until the moment of shipment, the materials are in Glasgow, no one in the organization has seen them, but so far these materials were owned by the Organization, they should be taken into account on account 10 "Materials".
- Materials, the ownership of which remains from the organization, but transmitted to the processing of another organization (the same davalic raw materials) should not be written off from account 10 "Materials". Although this last circumstance is easily proclaimed, but it is difficult to fulfill, nevertheless, it follows from the fundamental principles of accounting adopted in our country.
This principle can be formulated like this:
Only values \u200b\u200bowned by the organization can be reflected on its balance sheet.
However, this principle arising from the centuries-old tradition contradicts the principle of the priority of the contents of the form adopted in international standards, in foreign practice and, by the way, to PBU 1/98 "Accounting Policy" in our PBU. This principle prescribes an accountant to proceed not from legal categories, in particular, such as property, possession, etc., and from the actual situation of the case. So, if you lie on your warehouse, say, the paper of your customer, then in terms of the material responsibility of the storekeners and the technology of its subsequent use of the difference. And the one, and other paper should be taken into account on the same account. However, the bill plan and, one can say, a century-old tradition, prescribe our accountants a purely legal approach, and the same paper in conditions of uniform liability and, moreover, in a variety of technological use, will be taken into account on different accounts.
The account 10 itself is structured as if two groups of subaccounts. One is the actual materials:
- 10.1 Raw materials and materials;
- 10.6 Other materials;
- 10.7 Materials transferred to the side processing;
- 10.8 Building materials;
- values \u200b\u200bthat are related to the materials:
- 10.2 Purchased semi-finished products and components, designs and details;
- 10.3 fuel;
- 10.4 Tara and tare materials;
- 10.5 Spare parts;
- 10.9 Inventory and household supplies. (These are former low-value and helpful items - IBEs).
The text of the account plan does not limit the composition of sub-accounts, and the administration of the enterprise can introduce additional subaccount to their work plan.
All subaccounts perform simultaneously as the accounts of material, but, at the same time, and as calculation accounts. Consistently arguing and realizing that every such account should be materially responsible, they can be called billing accounts. A feature of all subaccounts on which the materials are taken into account and which are owned by the organization, is that their balance can always be inventory. If this opportunity is not in practice, this indicates shortcomings in the organization of accounting.
2. The nature of grant liability
For values \u200b\u200bthat are listed on account 10 "Materials" and on off-balance accounts are concrete people. They are called financially responsible persons.
If values \u200b\u200bare in the warehouse of the company, then with financially responsible persons is an agreement on full individual or collective (brigade) responsibility. In the first case, it is usually a zerklad. In the second - leading warehouse workers.
If the values \u200b\u200bfor which the ownership of the Organization is applied, are located on a third partnership, then this organization is affected by the material responsibility.
Thus, for all the values, shown as a debit balance of the account 10 "Materials", someone carries material responsibility. The organization of liability predetermines and keeping accounting for 10 "materials" in the context of financially responsible persons.
It should be noted that under Article 121.3 of the Labor Forces of the Russian Federation, the material responsibility of the official is determined by the amount of damage caused by the enterprise, which is equal to the actual losses according to accounting data. In the event that the embezzlement, shortcomings, intentional destruction or intentional damage of material values \u200b\u200bwas established, then the damage is determined at prices operating in this area for the day of damage. At catering (in production and in buffets) and in commission trade, the amount of damage caused by theft or shortage of products and goods is determined at the prices established for the sale (implementation) of this product and goods.
Market prices for material values \u200b\u200bdiffer from their book assessment up to an increase in at least the amount of value added tax. However, it should be noted that the balance sheet assessment of material values \u200b\u200bmay be higher than the market on the amount of costs associated with their acquisition. Consequently, the size of the material responsibility of officials and the assessment of commodity and material values \u200b\u200bin accounting and accounting reporting will never coincide. As a rule, the assessment of material values \u200b\u200bas in accounting, and even more so in the accounting statements will be below the assessment that follows from the Treaty on Material Responsibility. Therefore, it can be said that the balance sheet assessment of material values \u200b\u200breflects the minimum level of material responsibility of enterprise officials. However, it must be remembered that the book estimate may include and sell the cost of materials (if they are sold). And, if we are talking about the recovery of damage from the staff of the enterprise, they reimburse it in the volume of valid losses, i.e. At cost, without recovery of lost profits. And vice versa, if the worker causing damage was hired by an employment agreement, then it must reimburse the lost value in full, i.e. at current sales prices.
3. What is the determining principle of evaluating materials?
As for all assets, domestic and international theory and practice, according to the principle of continuously (permanent) existing enterprise, requires evaluation of all cost assets.
In the accounting of materials, this principle is carried out consistently and steadily.
However, the principle to proclaim is one thing, and to carry it into life is completely different. This is due to a number of difficulties:
1) whether to include in the cost of the cost only purchased prices of materials or and expenses related to their acquisition and storage;
2) if you enable and expenditures, then all expenses are made or only defined, included in the cost;
3) include taxes in the cost of the cost of materials or should they be taken into account separately and do not have a relationship to the cost?
Answers to these questions are controversial and ambiguous, and therefore it is necessary to consider them from the point of view of the posting and writing off materials.
4. How to postpone the materials?
All received materials that have passed the right of ownership should be reflected in the debit of account 10 "Materials". However, questions immediately arise:
1. What to do if the right of ownership has passed to the organization, and the accounting of this does not know and can not find out?
The answer is obvious to the first question: according to our regulations, recording without official documents are not made. However, if it is properly guided by the spirit and letter of IFRS - international standards of financial statements, the way, as soon as the supplier, let's say, in Vladivostok or Buenos Aires, will ship in our address to Moscow goods sold to Moscow, so the chief accountant should receive a fax or email notification ( Or at least by phone), and immediately record:
Debit 10 "Materials"
Debit 19 "Value Added Tax on Acquired Values"
Credit 60 "Calculations with suppliers and contractors."
Only in this case the reporting of the enterprise will disclose the real state of affairs. For the asset will show all the organizations owned by the Organization, and its real payable debt will be more correctly reflected in Passion.
However, in this case, the inventory of values \u200b\u200bis hampered, because it can be carried out only on documents of questionable legal value: faxes and other even more dubious evidence. Consequently, in our conditions, it should be more correct to recognize the legal, and not an economic interpretation of the given situation and other situations like this, despite the fact that the plan of accounts do not contradict and the economic interpretation, and the law on accounting even implies it (see p. 4 tbsp. 13).
2. What to do if the materials entered the warehouse, and there are no prices in the documents?
On the second question, the answer may be given more specific. Any materials received in the enterprise must necessarily be recovered by the debit of account 10 "Materials". To do this, or a) account prices are used (see below) or b) the price of the last arrival; c) If the material comes to the first time, the price specified in the contract.
After receiving the estimated supplier documents in the inconsistency of prices for which the material was accepted, the prices specified in the documents must be made correction wiring. According to the traditional method of conducting adjustments, it is necessary for the amount specified in the settlement documents, to make reversal entries for non-modulated supplies of materials and debit the accounts 10 "Materials" and 19 "Value Added Tax on Acquired Values" from the Account Credit 60 "Calculations with suppliers and contractors" . However, record data may not always be reflected in existing computer accounting programs. Therefore, such methods are possible as an additional entry on the debit of account 10 "Materials", 19 "Value Added Tax on Acquired Values" and a credit of account 60 "Calculations with suppliers and contractors" to the difference between the price specified in the settlement documents and the price Which these materials were taken to account if the latter is lower, or reversal recording, if the latter is higher.
3. What to do in cases where the prices for the same and the same materials are changing all the time?
On the third question, practice has developed two answers:
- "Old" - on the same materials, but incoming at different purchasing prices, different cards are opened;
- "New" - on the same materials, but received at different purchasing prices, one card opens.
In the first case, the cards will be as many as items and prices will be, in the second - how many items.
The "old" approach is due to the requirements for the design of primary accounting documents and the development of the nomenclature of material reserves. These requirements are defined in the letter of the Ministry of Finance of the USSR from 30.04.74 No. 103 "On the basic regulations on the accounting of materials in enterprises and construction projects." In accordance with the provisions of the letter, enterprises resolved the consolidation of the nomenclature numbers "by combining into one nomenclature number of several sizes, varieties, types of homogeneous materials that have minor fluctuations in prices" without prejudice to control. It should be noted that under control in this case, not only control over the presence and reasonable write-off of materials for accounting accounts, but also control over the state of reserves to ensure the continuous production process is implied. Due to the fact that the "Material Accounting Card is filled at each nomenclature number of material" (Resolution of the State Statistics Committee of Russia of 30.10.1997 No. 71a), then with a minor fluctuation of prices for the material, the material movement records are reflected in one card. With a significant oscillation, a separate card must be opened to the newly received material. In this case, two questions should be solved:
- what price fluctuations can be recognized as significant?
- how to provide in the nomenclature list change price?
These issues are solved independently at each individual enterprise. However, the level of price changes, which will lead to the opening of the new nomenclature number and, accordingly, the account must be reflected in the accounting policy of the enterprise. The second way is more intelligent, but at the first accountant there is an additional opportunity to manipulate the cost of finished products, for it can write off those materials whose prices may affect the desired ratio to the final value of the cost. The possibility of such manipulation occurs if the accountant uses a method at the cost of each unit when writing materials into production.
If, when changing the price of the resulting material, a new card accounting card will be opened without assigning it an inventory number other than the inventory number of materials of previous supplies, we can talk about partial accounting of material values.
According to clause 3 of the order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n, a nomenclature number, a party, a homogeneous group, and the like, may be a unit of material and production reserves. The choice of a unit of material and industrial reserves is carried out by the company independently and is determined by the nature of these reserves, the procedure for their acquisition and use. The partial method of accounting materials is commonly combined, as a rule, as provided for in the accounting policy of the enterprise, the method of evaluating materials written off in production, at the cost of each unit. However, this method of accounting for materials does not exclude other methods of assessment - medium, bodice or FIFO. In the case of opening a new card without a new nomenclature number when evaluating materials written off into production, it is necessary to apply the method that is recorded in accounting policies on this nomenclature number, taking into account all the cards, and not for a separate card accounting card.
4. How to do when the purchase price of materials is burdened by transport and procurement costs?
On the fourth question we will reply like this: if the credentials do not apply, then the materials come at the actual purchase price. In some enterprises, accounts includes transport and other expenses included in the cost price. This is a big job that we do not recommend doing. Since usually in one accompanying document indicates several items of materials, the question always arises: how to distribute these common costs between individual types of materials?
There are many answers to this question: in proportion to the cost, in proportion to weight, transportation range is proportional to the production significance (on special conditional and predetermined coefficients), etc., etc. But most importantly: with a lot of labor intensity, these distributions are always worn. The conditional nature, distort the purchase prices (instead of real prices, there are some incomprehensible values) and, most importantly, the variation of the assessments of purchased materials increases.
Therefore, it will be more correct to focus all the costs associated with the acquisition of materials, on a special subaccount 10/10 "Transport and procurement costs". And at the end of the reporting period, distribute them between the total residue of the materials and the total value of the materials written off into production.
And here we are confronted with three features of the formation of the accounting nomenclature of materials:
2) under the name is a homogeneous material with the same price of receipt, that is, there are so many positions in the accounting nomenclature, as it was the species of prices for incoming materials;
The price of the material also affects the terms of the contract and their implementation.
- supplier:
- repayment in rubles of obligations expressed in foreign currency;
- procedure for providing discounts by the Supplier;
- the emergence of a shortage within the norms approved in a centralized manner (regulations of the Government of the Russian Federation), beyond the values \u200b\u200bprovided for in the contract.
Assessment of materials purchased under contracts providing for payment in rubles in the amount of equivalent amount in foreign currency
The costs of acquiring material and industrial reserves that form the actual cost of the object are "amounts paid in accordance with the contract with the Supplier (seller)" (paragraph 6 of the Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44N).
Paragraph 6 of the Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n established a special procedure for the formation of the actual value of the material values \u200b\u200bacquired under contracts providing for the repayment of obligations in rubles in the amount of the equivalent amount in foreign currency. The actual costs of acquiring material and production reserves are determined (decreased or increasing), taking into account the sum of differences arising from the adoption of material and production reserves to accounting. In this paragraph, the concept of the sum difference is introduced: "Under the sum of the difference is understood as the difference between the ruble assessment of the virtually made payment, expressed in foreign currency (conditional monetary units), payables for paying reserves, calculated on the official or other coherent rate at the date of adoption to the accounting Accounting, and a ruble assessment of this accounts payable, calculated on the official or other agreed course at the date of its repayment. "
It should be noted that the acceptance of accounts for payables and material values \u200b\u200boccurs simultaneously. Perhaps, under adoption, the reflection of materials is reflected directly on account 10 "Materials", and not on account 15 "Preparation and acquisition of material values." However, this approach extends a special procedure for taking into account summion differences on non-voted supply. In all other cases, the sum differences should be taken into account in the account 91 "other income and expenses" and not to form an assessment of the material costs of the enterprise, which contradicts clause 6.6. Order of the Ministry of Finance of Russia of 06.05.1999 No. 33N.
Example
CJSC "Petrostra" on September 10, 2002 received materials from Sevzzzbat LLC worth $ 1000. Value Added Tax at a rate of 20% amounted to $ 200. The ownership of the materials goes at the time of their transfer to the seller to the buyer.
The course of the USA to the ruble amounted to:
September 5, 2002 - 27.50 rubles;
September 10, 2002 - 27.60 rubles;
September 19, 2002 - 27.80 rubles;
Payment of CJSC "Petrostro" performed as follows:
1 situation
September 5, 2002 - in rubles in an amount equivalent to $ 600 and September 19, 2002 - the remaining amount in rubles in the amount equivalent to $ 600. These operations will be reflected in the following accounting wiring:
Debit 60 subaccount "Advances issued" Credit 51 - 16 500 rubles. (27.50 x $ 600) listed an advance supplier; Debit 10 Credit 60 - 27 550 rub. (27.60 x 500 $ + 13 750) - materials from the supplier are obtained and credited; Debit 19 Credit 60 - 5 510 rub. (27.60 x 100 $ + 2,750) - VAT accountable supplier payable; Debit 60 Credit 60 subaccount "Advances issued" - 16 500 rubles. - the advance payment listed earlier on account of payables; Debit 91.2 Credit 60 - 100 rubles. ((27.80 - 27.60) x $ 500) - the summion difference in terms of price for materials is taken into account; Debit 19 Credit 60 - 20 rubles. ((27.80 - 27.60) x $ 100) - a summary difference in part of VAT is taken into account; Debit 60 Credit 51 - 16 680 rub. (27 550 + 5 510 + 100 + 20 - 16 500) - debt is repaid before the supplier.
2 Situation
These operations will be reflected in the following accounting wiring:
Debit 10 Credit 60 - 27 600 rub. (27.60 x $ 1,000) - materials from the supplier are obtained and distributed; Debit 19 Credit 60 - 5 520 rub. (27.60 x 200 $) - VAT accounting to be paid by the Supplier; Debit 91.2 Credit 60 - 200 rubles. ((27.80 - 27.60) x $ 1,000) - a summary difference in terms of prices for materials is taken into account; Debit 19 Credit 60 - 40 rubles. ((27.80 - 27.60) x 200) - a summary difference in part of VAT is taken into account; Debit 60 Credit 51 - 33 360 rub. (27,600 + 5 520 + 200 + 40) or (27 80 x $ 1200) - debt is repaid before the supplier.
Evaluation of materials when providing shopping discounts
In accordance with paragraph 6 of the order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n, the value of the cost of acquiring materials is equal to the amount paid in accordance with the Supplier's contract (seller), i.e. Taking into account all the discounts provided according to the contract (capet). When concluding a contract, it may be provided for the provision of discounts to the Buyer if the latter will fulfill certain requirements, for example, will acquire products or goods before or after the main sales season, the amount of goods purchased will exceed the established value in natural and cost expression, shipped products, goods, work, services will be paid on time or until their offensive.
The form of a discount, as noted above, may be cost (decrease in the price of goods) and the natural (vacation of goods "for free"). Discounts provided to the buyer for the purchase of goods are not within the season or for the purchase of goods in significant quantities can be taken into account when evaluating materials at the time of their acceptance of accounting. Discounts provided to the Buyer, subject to payment for a certain period, reflect at the time of making them to account is not possible. Reflection in the accounting accounting of materials under contracts with the provision of a discount to the Buyer depending on the maturity of the debt can be carried out in two versions.
The first option involves taking into account materials without trading discounts, that is, in full. In compliance with the buyer's terms of payment in the contract established by the contract and providing him with a discount assessment of materials should be adjusted for the amount of the discount provided.
If the materials are paid by the supplier after the reporting date, the amount of payables must be clarified by this date. So, according to paragraph 9 of the order of the Ministry of Finance of Russia of 25.11. 1998 No. 56n "On Approval of the Regulation on Accounting" Events after the reporting date "(PBU 7/98)" Registered in the Ministry of Justice of the Russian Federation 31.12.1998 No. 1674, data on the assets of the organization are reflected in the accounting reporting, taking into account events after the reporting date confirming The economic conditions that existed at the reporting date, in which the organization led their activities, or testifying to the economic conditions that arose after the reporting date, in which the organization leads its activities.
In accordance with paragraph 3 of the specified order, the event after the reporting date recognizes the fact of economic life, which affects the indicators of the company's activities: financial condition, cash flow or the results of the organization's activities.
Events after the reporting date taken into account in the preparation of accounting reporting include only those that took place between the reporting date and the date of signing of accounting reporting year. The effects of events after the reporting date may be reflected in the financial statements or by refining data on the relevant assets, or by disclosing relevant information.
With the second embodiment of the materials, the assessment of the credited materials is carried out taking into account the discount provided. That is, the materials are reflected in the amount of obligations to the supplier, as if the buyer took advantage or accurately take advantage of the system of discounts by paying for a period established by the contract. If the materials are not paid for the term set to provide a discount, their assessment must be adjusted to the amount of unused discounts.
Once again it should be emphasized that trading discounts provided to the Buyer for the acquisition of commodity-material values \u200b\u200bnot within the season or for the purchase of materials (goods) in significant quantities can be taken into account to assess the material values \u200b\u200bat the time of their reflection in accounting. Discounts provided to the buyer, subject to payment for a certain period, reflect in the assessment of material values \u200b\u200bat the time of their registration is not possible.
The reflection in the accounting records of material values \u200b\u200bunder contracts, with the provision of the buyer to the Buyer discounts, depending on the date of debt repayment, can be carried out in two versions.
The first option involves the accounting of material values \u200b\u200bwithout trading discounts, that is, according to the selling price specified in the contract. When complying with the Customer, the terms of payment in the contract established by the contract and providing him with a discount assessment of material values \u200b\u200bis adjusted for the amount of the discount provided.
With the second version, it is supposed to take into account the materials, including the cost of trade discounts, and they are reflected at the time of making materials to accounting. In the event that the buyer did not take advantage of the discount, the price is adjusted at the time marked in the contract as a control for the provision of a discount.
By deciding on the version of the reflection in the accounting records of the discounts provided, it is necessary to take into account the position of the order of the Ministry of Finance of Russia from 09.06.2001 No. 44n on the invariance of the actual cost of materials after their adoption of accounting. In the event that the materials are counted without discounts with their subsequent reflection by the date of payment, then the amount of discounts should be reflected in the account 91/1 "Other income and expenses" subaccount "Other income". This procedure for taking into account discounts provided by the supplier of material values \u200b\u200bwill cause the maximum material costs for the production of products, work, the provision of services and an increase in other non-revenue income.
If materials, when making accounting, will be appreciated, taking into account the discounts provided by the supplier of material values, the magnitude of the discounts that the buyer did not use will be reflected in the account 91 "Other income and expenses" subaccount "Other expenses".
When conducting accounting for this scheme, the magnitude of the material costs for the production of products, the performance of work, the provision of services will be minimal and other non-deactive costs will increase. However, according to the standards of Article 254 of the Tax Code of the Russian Federation, the material expenditures include documented the costs of acquiring materials. Therefore, with both variants of accounting, the magnitude of the material costs made for the purpose of taxation provided by the Supplier of discounts must be adjusted. For this purpose, it is necessary to organize analytical accounting of discounts reflected in the account 91 "Other income and expenses".
Example
CJSC "Petrostra" on December 20, 2001 received 2,500 units of material and at a price of 200 rubles. and 1,000 units of material at the price of 500 rubles.
The total amount under the contract amounted to 1,200,000 rubles, including the cost of materials - 1,000,000 rubles, value added tax at a rate of 20% - 200,000 rubles. December 29, 2002, CJSC Petrostra paid 480,000 rubles. The remaining amount of the buyer repaid on January 5, 2002.
The ownership of the material goes at the time of its transfer to the seller to the buyer. The system of discounts provided to the Buyer, it is envisaged that during the shipment of more than 1,000 units of the material of the same name is provided with a discount of 10% by:
- 1 option - reducing the selling price of the material;
- 2 option - additional leave for this material without payment (250 units).
- within 10 days, a discount of 10% is provided;
- for 20 days - 5%.
Option 1 - excluding trading discounts
Situation 1. - Discount is provided by reducing the selling price of the material.
Taking into account the discount provided for the excess of the purchase volume, the cost of material values \u200b\u200bacquired under the Petrostroy CJSC Agreement amounted to 1,140,000 rubles.
Debit 10 Credit 60 - 950 000 rub. (2 500 x 200 - 2,500 x 200 x 10% + 1,000 x 500) - material values \u200b\u200bwere obtained; Debit 19 Credit 60 - 190,000 rubles. (950 000 x 20%) - accounting by VAT on the issued material values; Debit 60 Credit 51 - 480,000 rubles. - Listed by the Supplier for materials; Debit 60 Credit 91.1 - 40 000 rub. (400,000 x 10%) - discounts provided by the provider by the deadline for the payment; Debit 19 Credit 60 - 8,000 rubles. (80,000 x 10%) - reflected discount in part of VAT (string);
Taking into account the discount provided by the date of payment until December 30, 2000, the payables of CJSC Petrostroy amounted to 612,000 rubles. (1 140 000 - 480,000 - 48 000).
Debit 60 Credit 91.1 - 25 500 rub. ((950 000 - 440,000) x 5%) - the assessment of materials was refined; Debit 19 Credit 60 - 5 100 rubles. ((190,000 - 88,000) x 5%) - VAT estimate was clarified according to the discount provided (straight);
The balance of payable debt CJSC Petrostra, redeemed on January 5, 2002, amounted to 581,400 rubles:
Debit 60 Credit 51 - 581 400 rub. (612,000 - 25 500 - 5 100) - Payable debt supplier reparable.
Situation 2. - Discount is provided by adding goods without payment.
The following wiring will be made in accounting:
Debit 10 Credit 60 - 1 000 000 rub. - material values \u200b\u200bwere obtained; Debit 19 Credit 60 - 200 000 rub. - accounting by VAT on the issued material values; Debit 60 Credit 51 - 480,000 rubles. - Listed by the Supplier for materials; Debit 60 Credit 91.1 - 40 000 rub. (400,000 x 10%) - discounts provided by the provider under time; Debit 19 Credit 60 - 8,000 rubles. (80,000 x 10%) - reflected discount in part of VAT (string);
Taking into account the discount provided by the date of payment until December 30, 2000, the assessment of the materials was 672,000 rubles. (1,200,000 - 480,000 - 48 000).
Debit 60 Credit 91.1 - 28 000 rub. ((1 000 000 - 440,000) x 5%) - the evaluation of materials was refined; Debit 19 Credit 60 - 5 600 rub. ((200,000 - 88,000) x 5%) - VAT estimate was clarified according to the discount provided (string).
The balance of payable debt CJSC Petrostra, redeemed on January 5, 2002, amounted to 638,400 rubles. (1,200,000 - 480,000 - 48 000 - 28 000 - 5,600).
Debit 60 Credit 51 - 634 400 rub. - Revised payables supplier.
Option 2 - discounts are taken into account at the time of making materials to accounting accounting
Situation 1. - Discount is provided by reducing selling price
The following wiring will be made in accounting:
Debit 10 Credit 60 - 855,000 rubles. (950,000 - 950 000 x 10%) - material values \u200b\u200bwere obtained; Debit 19 Credit 60 - 171 000 rub. (190,000 - 190,000 x 10%) - accounting by VAT on the material values \u200b\u200breceived; Debit 60 Credit 51 - 480,000 rubles. - Listed by the Supplier for materials; Debit 91.2 Credit 60 - 29 500 rubles. ((950 000 - 400 000 - 40 000) x 5% + 40,000 x 10%) - the evaluation of materials on the unused discount was refined; Debit 19 Credit 60 - 5 900 rub. ((190,000 - 80,000 - 8,000) x 5% + 8,000 x 10%) - VAT estimate was refined over an unused discount; Debit 60 Credit 51 - 581 400 rub. - Revised payables supplier.
Situation 2. - Discount is provided by adding goods without payment
The following wiring will be made in accounting:
Debit 10 Credit 60 - 900 000 rub. (1,000,000 - 1,000,000 x 10%) - material values \u200b\u200bwere obtained in the amount; Debit 19 Credit 60 - 180,000 rubles. (200,000 - 200,000 x 10%) - accounting by VAT on the material values \u200b\u200breceived; Debit 60 Credit 51 - 480,000 rubles. - Listed by the Supplier for materials; Debit 60 Credit 91.2 - 32 000 rub. ((1 000 000 - 400 000 - 40 000) x 5% + 40 000 x 10%) - the evaluation of materials for the unused discount is clarified; Debit 19 Credit 60 - 6,400 rubles. ((200,000 - 80,000 - 8,000) x 5% + 8,000 x 10%) - VAT estimate was refined over an unused discount; Debit 60 Credit 51 - 638 400 rub. - Revised payables supplier.
Evaluation of materials, when gaining a shortage
When referring to accounting accounts for payments with suppliers of material values, it is necessary to take into account that, in accordance with the order of the Ministry of Finance of Russia from 31.10.2000 No. 94n, the sums of the shortage and valuables are:
- on accounts for taking into account material values \u200b\u200b- if the shortage is revealed during the preparation and the magnitude of the shortage does not exceed the amount provided for in the contract;
- to account account accounts for claims - if the shortage is detected during the preparation and the magnitude of the shortage exceeds the amount provided for in the contract;
- on the accounts of accounting costs for production and expenses for sale - if the shortage is revealed during storage or sale.
Since in accordance with paragraph 6 of the order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n in the actual costs of acquiring materials are included in the full amount to be paid in accordance with the Supplier's contract (seller), then when establishing the value of a possible shortage of material values \u200b\u200bin the contract, The actual cost of a unit of material is defined as the private from dividing the total amount payable under the contract, on the actual amount of materials.
Consequently, the assessment of the unit of material increases by the amount of missing material values, if the size of the shortage does not exceed the value provided for in the contract. However, when organizing accounting, it is necessary to take into account that for the purposes of taxation to material expenditures, "losses from the shortage and (or) damage during the storage and transportation of commodity and material values \u200b\u200bwithin the limits of natural decrease, approved in the manner prescribed by the Government of the Russian Federation" ( PP.2 claim 5 of Art. 254 of the Tax Code of the Russian Federation). Therefore, it is necessary to adjust the material expenditures on the prescribed manner to exceeding the shortages of natural decrease in the established procedure, the provision of services. Such an adjustment will not require additional time to maintain tax accounting if this excess will be reflected on a special subaccount of "shortage of non-nutrition of natural loss" accounts 10 "Materials".
Example
According to the contract of supply of OJSC Sevzzzbat, the St. Petersburg Bread Bread Breadbank "10 tons of flour at a price of 10,000 rubles shipments. per ton. Accounts are paid after the purchase of flour.
The amount of payment is determined by the actual amount of flour, taking into account VAT in the amount of 10%. The terms of the contract determined that the Claims provider the buyer could set the shortage of a shortage greater than 0.5% of the volume of goods shipped. The shortage of the supplied materials within 0.5% is covered at the expense of the buyer. Conditionally for this example, the norm of natural loss is 0.4% of the weight of the cargo. The contract establishes that the buyer pays for transport and loading and unloading work from the departure station.
On November 25, 2001, JSC "St. Petersburg Bread Bakery" received from the supplier of flour. According to the data of the trade invoice, 10,000 kg of flour was sent. In fact, at the acceptance, 9,920 kg of flour were credited. Railway tariff and other fees and railway payments amounted to 18,000 rubles. (including VAT - 3,000).
CJSC "St. Petersburg Bakery" paid for December 1, 2001 60,000 rubles. and December 10, 2001 the remaining amount.
The following wiring will be made in accounting:
Debit 10 subaccount "Materials" Credit 60 - 99 600 rub. (9,960 x 10,000) - flour obtained in the amount of 9920 from Sevzzzbat OJSC; Debit 10 subaccount "Nude over natural decrease" Credit 60 - 100 rubles. (0.010 x 10 000) - the shortage is reflected above the norms of natural loss within the amount established in the contract; Debit 19 Credit 60 - 9 970 rub. (99,700 x 10%) - accounting by VAT, subject to payment of OJSC SevZapsbyt; Debit 76.2 Credit 60 - 330 rub. (300 + 30) - the complaint of OJSC Sevzzzbat is exhibited; Debit 10. TZR Credit 60 - 15 000 rub. - Transportation costs for the delivery of flour are taken into account; Debit 19 Credit 60 - 3 000 rub. - accounting by VAT on transport costs; Debit 60 Credit 51 - 60,000 rubles. - Listed OJSC SevZapsbyt for the materials obtained; Debit 60 Credit 51 - 49 670 rub. (99 700 + 9,970 - 60 000) - Listed OJSC "Sevzzzbat" for the materials obtained.
5. How to write off materials
The procedure for the write-off of materials is determined by the features of the formation of the accounting nomenclature of materials, which can be grouped, as noted above, in the main three groups:
1) under the name it is understood as a group of materials of homogeneous purpose and each unit of these materials is assigned a unambiguous accounting price;
2) under the name is a homogeneous material with the same price of admission, i.e. In the accounting nomenclature, there are so many positions as it was species of prices for incoming materials;
3) The name is understood as a group of materials of homogeneous purpose, and the postformation of materials is carried out at the actual prices of admission. This option is a compromise of the first two, but in this case the problem arises: in what prices to evaluate the writable materials.
If the materials are taken into account by the data of a predetermined price tag, that is, according to solid accounting prices (option 1), the write-off questions do not arise: at what prices came, at such prices they are written off. However, as a credentials can be accepted as solid credentials (planned cost of acquisition (preparation), regulatory prices for acquisitions) and prices that can change during the reporting period: medium purchased prices, supplier price, etc.
If the materials reflected inside the names at receipt prices (options 2 and 3), then the accountant should choose a system for evaluating the writable materials.
There are three well-known options here:
FIFO - Conveyor model: At what price, the first batch of materials was entered at a price and the materials are written off. When the first party with the first price is written off, only then can the materials received in the second batch and so on. In this case, materials received, as a rule, remain in the remainder and, therefore:
1) account balance 10 "Materials" will have a relatively greater value;
2) the cost of materials written off in production will be relatively less important;
3) Profit, including taxable, will increase.
Lifelo - model barrel: At what price, the last batch of materials was received, at such a price and materials are written off. When the last party with the last price is written on, only then can the materials that entered in the previous party can be written off, and so on. In this case, materials received, as a rule, remain in the remainder, therefore:
1) Account balance 10 "Materials" will have a relatively lower value;
2) the cost of materials written off in production will be relatively greater importance;
3) Profit, including taxable, will decrease.
It is possible to write off the materials on the moving average price when the value of the balance, credit turnover and, ultimately, the profits will lie between the possible values \u200b\u200bof FIFO and the bodice.
We reviewed cases where the written materials receive a monetary assessment immediately at the time of write-off.
However, a solution to the write-off of materials during the reporting period can be considered quite effective during the reporting period, that is, only in physical terms and in the context of each name. After that, all quantitative residues are taxed:
1) or at the prices of the first receipt, the variant of the elevator;
2) or at the prices of the last arrival, the variety of FIFO variant;
3) or at an average price, for which the entire cost of the receipt of materials during the reporting period is divided into an all amount of the materials received by this name. And the amount of materials written off for the same period is multiplied by this middle price. The choice of options for taking into account materials depends on the objectives of the owners and administration. For example, if the owners want to maximize dividend payments, then they should use the FIFO version, if they, on the contrary, want to reduce the taxation and create hidden reserves, then they should choose the elevato version.
If the accountant wants to reduce its work, then the best option will be the calculation of the declaration of average prices.
We illustrate the specified assessment methods.
Data on materials of the group and for November
| the date | Indicators | amount | price, rub. | Amount, rub. |
|---|---|---|---|---|
| Balance on November 1 | 60 | 100 | 6 000 | |
| 05.11 | Received | 50 | 110 | 5 500 |
| 12.11 | Received | 160 | 120 | 19 200 |
| 20.11 | Received | 90 | 130 | 11 700 |
| 26.11 | Received | 180 | 140 | 25 200 |
| TOTAL (residue for November 1, plus admission for November) | 540 | 67 600 | ||
| Released in production for November | 300 | |||
| Balance on December 1 | 240 |
The accountant must distribute 67,600 rubles. Between 300 units released in production for November, and 240 units remaining on December 1.
The average price method
The average price of the material of the group A - 125, 185 rubles. (67 600/540);
The cost of materials of the group A:
A) released into production for November - 37 556 rubles. (300 * 125,185);
B) remaining on December 1 - 30 044 rubles. (240 * 125,185);
TOTAL - 67 600 rubles.
FIFO Method
It is based on the assumption that the materials acquired primarily and are released in the first place. Hence the cost of materials released in production for November will be: (60 * 100) + (50 * 110) + (160 * 120) + (30 * 130) \u003d 34 600 rubles.
This calculation option is quite time-consuming (especially with a frequent procedure for materials). Therefore, to reduce work, you can use the second option of calculation, based on the fact that the materials remaining at the end of the month will be evaluated at the prices of the latest procurement.
Lifuer method
It is based on the fact that the cost of materials purchased last is used to determine the value of the materials used in the first place.
1st Embodiment:
(180 * 140) + (90 * 130) + (30 * 120) = 40 500
The 2nd calculation option is based on the fact that the materials remaining at the end of the month are valued at the first procurement prices:
Summarizing the results of calculations:
As can be seen from the table, different methods of assessing material reserves lead to different costs released into the production of materials. The smallest value takes place when using the FIFO method, the greatest - the bonding method.
Various methods for assessing material reserves affect the value of the cost of manufactured products, and, consequently, the organization's profit. The greatest profit is obtained by the FIFO method, the smallest - when the leaf method. It is not by chance that the legislation of some countries (for example, Great Britain) is prohibited in assessing stocks to apply the Lifel method.
In official explanations to the account 10 "Materials" there are apparent contradiction. So, it is said that when disposing of materials, their cost is written off into the debit of account 91.2 "Sales cost". However, it also states that the consumption of materials on business goals is reflected on the loan of account 10 "Materials" in correspondence with accounting costs for production or costs for sale. In the case of similar contradictions, the prescription should always be understood as a "narrow", more specific interpretation. In this case, the second interpretation absorbs the first and must be declared more correct.
In the debit of account 91 "Other incomes and expenses", not used for any reason in the process of producing materials during their disposal as a result of the sale, as well as materials transferred free of charge.
When transferring material values \u200b\u200bas a contribution to the authorized capital according to official comments to the account 58 "Financial investments" in accounting, it is necessary to make records "on the debit of account 58" Financial investments "and a loan of accounts, which take into account the values \u200b\u200bto be transferred to these investments ". These records may occur if the cost of the transmitted values \u200b\u200bon which they are reflected in accounting, corresponds to the assessment of shares or share in the authorized capital. If the value of the transmitted values \u200b\u200bdoes not correspond to the assessment of shares or share in the authorized capital, then the positive difference between the balance sheet assessment of the material values \u200b\u200band the assessment of the investments taken to account in the PAIs and the promotions should be recorded on the debit of account 91/2 "Other income and expenses" subaccount "Other expenses" and credit account 10 "Materials", and on a negative difference - on the debit of account 58 "Financial investments" and a credit of account 91/1 "Other income and expenses" subaccount "Other revenues".
When writing through materials that have lost their consumer qualities, there are two options for the reflection of these operations in accounting. An option of records in accounting accounts is determined by the organization of the material responsibility system for improper storage or use of materials.
In the event that the employee of the enterprise is responsible for improper storage or use of materials, then before clarifying the circumstances, the material values \u200b\u200bthat have lost their consumer qualities and to be debited must be reflected in the account 94 "shortage and loss from the damage of values", which is directly indicated In the comments to this account of the plan of accounts and instructions for its use. If the subsequent will not be established and proved the wines of a materially responsible person, then the losses from the write-off of these material values \u200b\u200bshould be written off into the debit of account 91/2 "Other income and expenses" subaccount "Other expenses".
In the absence of a system of material responsibility for improper storage of material values, losses from writing off materials that have lost their consumer qualities can be written off immediately into the debit of 91/2 "Other income and expenses" subaccount "Other expenses".
When writing through materials lost as a result of emergency force majeure (natural disaster, fire, accident, nationalization, etc.) records should be made on the debit of account 99 "Profit and losses" and a credit of account 10 "Materials".
6. What the inventory and household supplies differ from the materials
In principle, you can say unequivocally - to everyone. These are the same low-value and helpful items - IBEs, well-known to us and allegedly liquidated in the new bills. However, it was not eliminated by the IBE (they are only renamed), but the depreciation of the IBE.
Previously, there were three subaccounts in terms of accounts:
12.1 "Low-value and helpful items in stock",
12.2 "Low-value and helpful items in operation",
12.3 "Temporary (neotitular) structures."
Now all the values \u200b\u200bthat were taken into account on subaccounts 12.2 "IBS in operation" and 12.3 "Temporary (non-notitular) structures" were to be attributed to the debit of account 13 "wear of low-value and spending items." The incomprehensible part of the IBE should have written off or on the old account 31 "expenditure of future periods" or its new analogue: 97 "Expenditures of future periods". These amounts must be written off within the deadlines laid down in an order of accounting policies.
Thus, the new billing plan is canceled by the accrual of depreciation on the IBE, and their cost is immediately charged to the costs at the time of the MBP transmission to operation (in the same way as it should be done in relation to materials).
The expense account of future periods is used temporary, relatively previously non-accurate wear.
7. How to conduct analytical accounting of materials
Analytical accounting should be organized, first of all, in the context of materially responsible persons, and it must meet several requirements:
1) for each materially responsible person, the materials in the context of the warehouse nomenclature should be organized;
2) the results of analytical accounting for all names and materially responsible persons should be equal to turnover and balance for each subaccount of account 10 "Materials", that is, a collalation should be provided;
3) Disposable from account 10 "Materials" and especially from subaccount 10/9 "Inventory and household supplies" should be "recognizable" or due to direct inventory (MBP) or by certain control calculations (written off materials included in finished products).
Account 11 "animals on growing and fattening" in a new account plan (comment)
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This account is related only to the agricultural industry, and it reflects the cost of animals, which were not included in account 01 "Fixed assets". This is an old political economistic and controversial approach, according to which a bull in the herd is a fixed capital, and a bull on fattening, which will score on meat - this is the capital of the turnover.
The receipt of such animals from the side is drawn up as the receipt of materials. The arrival of the rating from its farm is issued at the normative value by lending to cost accounts. An increase in cost due to the skill is drawn up by planned rates. At the end of the year, the calculation of the actual cost of the bridge is drawn up and detachment (or reversal) is made. In all such cases, cost accounts are credited.
Translation of young to the main herd, i.e. Translation of working capital into capital of the main, is issued by lending to account 11 "Animals on growing and fattening" and through the account 08 "Investments in non-current assets" on the debit of account 01 "Fixed assets"
It is of interest how the realization of such animals is reflected.
Suppose, sold animals by 30,000 rubles, their cost is 26,000 rubles.
Entries in this case will look like this:
Debit 90.2 Credit 11 - 26 000 (Coverished animals are written off); Debit 62 Credit90.1 - 30 000 (invoiced customers for the cattle sold); Debit 51 Credit 62 - 30,000 (customer payments are credited for their cattle).
If the lack of animals is revealed, then it is written off from the account of the account 11 "animals on growing and fattening" in the debit of account 94 "shortage and loss from damage to values." When the reason for the shortage will be revealed, it will be written off:
- or per guilty
- or on the loss of the enterprise
If the shortage cannot be recovered, then it remains on the debate of the account 94 "shortages and losses from the damage of values."
If animals died as a result of emergency force majeure circumstances of economic activities (fire, from epizootia, etc.), instead of the account 94 "shortage and losses from the damage of values" debit account 99 "profit and losses".
In explaining to the account 11 "Animals on growing and fattening" it was noted that when acquiring animals in other organizations and persons, 11 "animals on cultivation and fattening" should be debited on the amount of shipping costs and other similar expenses, and it is obvious that The same account reflects the purchase value of animals, although this is not specifically emphasized.
Due to the fact that from January 1, 2001, extraordinary income and expenses will be reflected directly on account 99 "profit and losses", the cost of animals that fell or scored due to epizootia, natural disasters and other emergency events should be charged.
Account 14 "reserves for reducing the value of material values" in a new account plan (comment)
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It is fundamentally new to recognize the introduction of an account 14 "reserves under the reduction of the value of material values."
Regulatory acts regulating accounting of materials, (orders of the Ministry of Finance of Russia dated December 27, 1998 No. 34n and dated 09.06.2001 No. 44N) reflected in the balance sheet of material values \u200b\u200bat the current market value, if it appeared below the actual cost of materials due to the following reasons (one or a few):
- materially - production reserves are morally outdated;
- material and production reserves completely or partially lost their initial quality;
- current market value, the cost of selling material values \u200b\u200bdecreased.
Previously, the difference in prices was written off on the financial results of the organization. Now it is adjusted by a special record of the account 14 "reserves for reducing the value of material values." And although this account was called a reserve, but in fact it is a regulatory counter-active account, which specifies the assessment of the value of the material values \u200b\u200bshown in the asset.
Reserves are created in order to anticipate emerging costs. For example, it is assumed that during the upcoming reporting period there will be expenses, the true value of which can be revealed subsequently (natural decline, dubious debts, talking on the phone, warranty repairs, etc.), and these costs are no longer debited by cost accounts, And on the previously accrued reserve.
According to all the rules of accounting, which we have already spoken, assets should be shown in the balance price at cost, in other words, at the cost of invested capital. True, the trends associated with the transition of our accounting for international standards are such that they admit the reassessment of assets, the concept of fair price is introduced. These and other retreats from the principle of a permanent enterprise allowed accountants in some cases to abandon the cost of as a universal assessment method. The adoption in our country the principle of diligence is another step in this direction. According to this principle:
- if the realization (current) value of the assets is higher than its cost, then the balance sheet should reflect this asset at cost;
- if the realization value of the asset is lower than its cost, then the difference arising from the loss in the balance sheet should show this asset on the realization (current) cost.
In essence, the principle assumes in the case of the markdown of material (by the way, and intangible) values, their write-offs in the loss. The compilers of this account plan wanted to maintain all the assessments taken in the current account, and in the balance sheet, show these values \u200b\u200bin another assessment (current value).
Therefore, before drawing up reporting, the accountant should receive from operational workers an inventory of materials indicating their value and a new assessment. The difference is recorded in the main book (this is one of the procedures for Balance):
Debit 91.2 "Other expenses"
Credit 14 "reserves under the reduction of the value of material values."
Thus, on account 91.2 "Other expenses" shows a potential (possible) loss against reducing the assessment, and on the value of the loan turnover of 14 "reserves under the reduction of material values" - the assessment of the asset decreases.
After that, the residue of the materials reflected in the balance sheet will be determined as follows: account balance 10 "Materials" minus balance account 14 "reserves for reducing the value of material values." This procedure is performed without the preparation of wiring.
At the beginning of the period following the reporting, which was recorded on the formation of the reserve, the reserved amount is restored earlier by the wiring:
Debit 14 "reserves for reducing the value of material values"
Credit 91.1 "Other income"
It remains unclear what period the compiler of the bill plan meant. The Regulation on accounting and accounting reporting implies a year. However, there are no contraindications for the formation of reserves to reduce the cost of material values \u200b\u200bduring the year, and its adjustment is made at the end of the year.
We considered the action of the principle of diligence in relation to the accounting of materials, but it relates to any kind of working capital and from here this procedure should be used as many times as the cost of an asset needs to reduce the assessment.
Account 15 "Preparation and acquisition of material values" in a new account plan (comment)
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Paragraph 5 of PBU 5/01 notes that material and production reserves are accepted for accounting in factual cost.
The actual cost of material and inventory acquired for the fee is recognized as the amount of the actual cost of the organization for the acquisition, with the exception of value added tax and other taxes (except for the laws provided by law).
Paragraph 6 of PBU 5/01 lists the composition of the cost of acquiring material and industrial reserves:
- the amounts paid to the seller, as well as for informational and consulting services related to the acquisition of the MPZ;
- customs duties, costs of harvesting and delivery of the MPZ to the place of use and others.
The above costs occur, as a rule, not at the same time. Therefore, with the aim of forming the cost of the MPZ, a calculation account is needed, on the debit of which all costs associated with the acquisition of the MPZ would be recorded.
If, for the formation of the cost of non-current assets (fixed assets, intangible assets), an account 08 "Investments in non-current assets" is used, then for the formation of the cost of current assets (materials, goods, etc.), an account of 15 "Production and acquisition of material values" is applied. At the debit of account 15 "Preparation and acquisition of material values" are collected all costs associated with the acquisition of the MPZ, with lending to the relevant accounts (60, 71, 76, etc.), depending on where those or other values \u200b\u200bcame from, and on the nature of expenses .
For example, if the seller shipped the value to the buyer and the ownership of them went to the buyer, the latter should reflect their purchased value on the debate of the account 15 "Preparation and acquisition of material values" and credit account 60 "Calculations with suppliers and contractors" (although the values \u200b\u200bare still Not accepted on the buyer's warehouse). Therefore, an indication that the debt debit 15 "Production and acquisition of material values" includes only the purchase value of the MPZ, as described in paragraph 2 of the explanation to this account in the instructions for the application of the accounts plan, loses meaning.
After all costs belonging to a particular batch of material values \u200b\u200bwill be reflected on the debit of account 15 "Preparation and acquisition of material values", i.e. Their cost will be formed, and these values \u200b\u200bwill go to the warehouse, the account 15 "Production and acquisition of material values" is credited to the debit of accounts for accounting of the MPZ (07, 10, 41, etc.).
Hence the balance of the account 15 "Preparation and acquisition of material values" shows the cost of the cost of acquiring values \u200b\u200bthat have not yet been received on the enterprise's warehouse. Paragraph 13 of PBU 5/01 states: "The organization of trade can cost the work on the workpiece and delivery of goods to the central warehouses (bases) produced before the transfer of their transfer to sale, including the cost of circulation." The above costs include the costs of delivery of the MPZ to the place of use (if they are not included in the price of reserves established by the Agreement), insurance, the content of the procurement and warehouse apparatus, the costs of paying interest on suppliers (commercial credit) and borrowed funds, etc.
Thus, the costs of the workpiece and delivery of goods, depending on the accounting policies, may or be included in the cost of goods, i.e. Ultimately, the debit of accounts 41 "goods", or to be written off on the costs of circulation (for the debit of accounts 44 "sales costs").
Account function 15 "Production and acquisition of material values" as a calculated is not fully implemented. This is due to the fact that according to official comments on this account "in the debit of account 15" Production and acquisition of material values \u200b\u200b"refers to the purchase value of material and production reserves, according to which the provider's settlement documents received."
At the time of the actual receipt of materials, an account must be made on the debit of account 10 "Materials" and a loan of account 15 "Preparation and acquisition of material values." But the costs of the costs associated with the acquisition and production of materials can come after the actual posting of material values. Consequently, at the expense of 10 "materials" of values \u200b\u200bcannot be credited to the actual costs of their acquisition and preparation.
Above it was said that the account of 15 "the preparation and acquisition of material values" is credited to the actual cost of the IPUs entered into the organization. Therefore, to account for these reserves, some organizations use predetermined discount prices. In this case, when the warehouse received the warehouse of material values \u200b\u200bis made to record on the debit of accounting accounts of these values \u200b\u200band the loan of account 15 "Preparation and acquisition of material values" for the cost at discount prices. As a result, the balance appears on this account, showing the difference in the cost of acquired MPS, calculated in the actual cost of the preparation and accounting prices. This balance can be:
A) debit - if the actual cost is higher than the accounting;
B) credit - if the actual cost below is the accounting. This difference is debited to the account 16 "deviation in the value of material values" by the following wiring:
Debit 16 Credit 15 - in the amount of exceeding the actual cost of the MPZ over the cost at discount prices; Debit 15 Credit 16 - in the amount of exceeding the cost of the MPZ at discount prices over their actual cost.
Official explanations on the reflection in accounting accounts of accounting operations of material values \u200b\u200bin the event that the documents were not accepted with the actual receipt of materials, no.
It remains an open question, is it necessary to reflect the 15 "procurement and acquisition of material values" the materials that actually entered the company's warehouse?
If not, it is necessary to establish, with what score will you correspond to the account 10 "Materials" when reflected in the accounting record of the actual receipt of materials on the enterprise? Of course, the posting data is only valid for non-voted deliveries at the end of the reporting period. In other words, if, "the balance of the account 15" the preparation and acquisition of material values \u200b\u200b"at the end of the month shows the presence of material and production reserves in the way", i.e. Materials for which documents or information on the transition of ownership of these goods have been received, then on what account should the materials actually recover, but for which documents have not yet received?
The company has the right to independently determine the procedure for taking into account such materials. Solutions can be at least two:
Option 1
For materials of the actually spent on warehouses of the enterprise, but for which the calculated documents did not receive a special subaccount of account 10 "Materials -" non-changed supplies ".
Material data acquisition operations may be reflected in account accounts as follows:
Debit 10 "Materials" subaccount "non-changed supplies"
Credit 60 "Calculations with suppliers and contractors"
The following reporting period should be made: the storage record of the certification of materials in the previous reporting period and recording the adoption of documents and materials in the usual manner.
Option 2.
Materials actually spent on the warehouses of the enterprise, but for which the calculated documents did not receive, are reflected in the account 15 "Preparation and acquisition of material values" in correspondence with account 60 "Calculations with suppliers and contractors" in the estimate on which they are written off into debt debuts 10 "Materials".
However, to account for these materials on account 10 "Materials" should be provided for subaccount "non-changed supplies".
In the reporting period, as documents arrive, either additional entry on the debit of account 15 "Production and acquisition of material values" and account loan 60 "Calculations with suppliers and contractors", if the actual supplier prices are higher than the accounting, or reversal, if the supplier prices are less accounting.
According to paragraph 26 of the Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44N "Material - production reserves owned by the Organization, but on the way, or transferred to the buyer secured, are recorded in accounting in the assessment provided for in the contract, followed by the refinement of the actual cost.
Therefore, if the prices of acquiring materials at the time of the actual posting of materials are unknown, subsequently, credentials can be adjusted.
In drawing up an accounting balance of the balance of the account 15 "Production and acquisition of material values" joins the cost of the remnants of the MPS, reflected in the relevant articles of the Group of Articles "Reserves" ("Raw materials, materials and other similar values", "Finished products and resale products", etc. .).
Account 16 "Deviation in the value of material values" in the new account plan (comment)
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According to the procedure taken, 16 "Deviation of Material Values" can be considered additional to accounts 10 "Materials" and 15 "Preparation and acquisition of material values."
The fact is that some of the deviations that arise when acquiring values \u200b\u200brefers to the values \u200b\u200bwritten off in the production, and the part relates to the values \u200b\u200bremaining in stock.
Example
The cost of the warehouse of materials received from the supplier is:
- at current prices - 492 000 rubles.
- at actual cost - 500,000 rubles.
Deviation in the value of materials will be 8,000 rubles. (500 000 - 492 000).
Debit 15 Credit 60 - 500 000 rub. - Acceptance supplier account for materials; Debit 10 Credit 15 - 492 000 rub. - Materials are credited to the warehouse at discount prices; Debit 16 Credit 15 - 8 000 rub. - the deviations are written off between the actual cost of materials and the cost of them at discount prices;
Suppose that of 492,000 rubles, obtained by the enterprise during the reporting period - 60% was written off in production, and 40% remained in the warehouse.
This means that 8000 rubles accumulated on the account 16 "deviation in the value of material values" must be distributed as follows:
Production written on materials 295 200 rubles.
- in the warehouse, materials remained 196,800 rubles;
- however, these quantities are calculated at discount prices, while their deviations from actual cost are 8000 rubles.
Consequently, if you turn to our example, it turns out that there was no 295,200 rubles in production., And a large amount.
All of the above leads us to the fact that entries in this example will look like this:
The newly known above postings are added new:
Debit 20 Credit 10 - 295 200 rubles. - written off materials in the main production (60% of the total volume received); Debit 20 Credit 16 - 4800 rub. - Price deviations related to materials discovered during the reporting period into the main production (60% of all deviations accumulated during the reporting period).
Thus:
- on account 20 "Basic Production" The debit turnover was 295,200 during the reporting period, but now it becomes clear its valid value - 300,000 rubles, it shows the actual cost of materials released during the reporting period in production.
We disassembled when the credentials turned out to be below the actual. If the opposition is found, then our example will take the following form:
Debit 15 Credit 60 - 500 000 rub. - Acceptance supplier account for materials; Debit 10 Credit 15 - 492 000 rub. - Materials are credited to the warehouse at discount prices; Debit 16 Credit 15 - 8 000 rub. - the deviations are written off between the actual cost of materials and the cost of them at discount prices; Debit 15 Credit 16 - 8000 rub. - if the credentials turn out to be above the actual, then the organization has no profit as profit; Debit 10 Credit 20 - 4,800 rubles. - Price deviations related to materials released into production (60% of all deviations) are written off; Debit 16 Credit 20 - 4 800 rub.
The disadvantage of this record is the distortion of debit turnover of 20 "Basic Production", it will be equal to 300,000 rubles. Instead of the correct amount of 295 200 rubles. Therefore, more preferable is the use of "motley" wiring (according to the debit of account 20 "Basic production" by the "red string" method and the debit of the account 16 "deviation in the value of material values" by a regular entry).
In both examples at the end of the month of the account, 16 "Deviation in the value of material values" remains 3,200 rubles. (In Example 1 - debit, and in example 2 - credit). When drawing up balance, the amount of 3,200 rubles. (without wiring) will be added to the account balance of 10 "Materials", and in the second case - is deducted from this balance.
We disassembled cases of distribution of deviations proportionally between the materials remaining and written off into the main production. However, from the text of the instruction applied to the account plan, removed the provision that the write-off of deviations is carried out "in proportion to the value at the accounting prices of the materials consumed into the production of materials."
This is due to the fact that clause 25 of the methodological recommendations on the procedure for the formation of indicators of the accounting reporting of the Organization, approved by the Order of the Ministry of Finance of Russia from 28.06.2000 No. 60N, organizations are given, when making accounting policies, to establish the procedure for debiting the detected deviations. And this means that the chief accountant, choosing the procedure for the distribution of expenses concentrated on the account 16 "deviation in the value of material values", decides how it is better to close this account, but we do not know the option better than us.
Instructions for the application of the account plan recommended analytical accounting on account 16 "Deviation in the value of material values" to conduct in groups of MPS with approximately the same level of these deviations. However, the relationship between the amount of deviations and the cost of specific materials for which these deviations were formed. Therefore, the basis for analytical accounting on account 16 "Deviation in the value of material values" should be not the level of deviations, but groups of material and industrial reserves, homogeneous in their intended purpose and use.
Instructions for the application of the account plan expanded account functions 16 "Deviation in the value of material values": it can also be taken into account the sum of the differences formed if under the part of the parties express their obligations in foreign currency or in conditional monetary units that are subject to repayment in ruble.
However, according to paragraph 6 of the Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44N "The actual costs of acquiring material - production reserves are determined (decreased or increasing), taking into account the sum of differences arising before making material and production reserves to accounting in cases where payment is made In rubles in the amount equivalent to the sum in foreign currency (conditional monetary units). " Under material and production reserves are materials, goods, finished products.
Example
The contract of sale was determined by the cost of goods 600 cu. (including VAT - 100 cu). Payment of goods is carried out in rubles at the rate of the Central Bank of the Russian Federation on the day of payment. Course of the Central Bank of the Russian Federation:
- on the day of the posting of goods - 25 rubles;
- on the day of payment - 26 rubles.
Buyer before payment sold half the above goods for 10,500 rubles, incl. VAT - 1 750 rubles.
Revenue for tax purposes is considered to ship.
The following wiring will be made in accounting:
Debit 41 Credit 60 - 12 500 rub. (500 cu * 25) - reflected in accounting for the receipt of goods; Debit 41 Credit 19 - 2,500 (100 USD * 25) - reflected in accounting by VAT for received goods; Debit 62 Credit 90.1 "Revenue" - 10 500 rubles. - reflected in accounting shipment of goods to the buyer; Debit 90.2 "Cost of sales" Credit 41 - 6 250 rubles. (12 500 rubles / 2) - are written off the goods sold; Debit 90.3 "VAT" Credit 68 - 1 750 rub. - Accrued VAT budget for sold goods; Debit 60 Credit 51 - 15,600 (600 USD * 26) - Money suppliers for goods are listed;
Debit 16 Credit 60 - 500 rub. - reflected in accounting the sum of the difference; Debit 19 Credit 60 - 100 rubles - it is reflected in accounting VAT in the sum of the difference; Debit 68 Credit 19 - 2 600 rubles (2,500 + 100) - presented to deduction VAT on spent and paid goods.
The summion difference reflected in the account 16 "Deviation in the value of material values" in the amount of 500 rubles, divided between the residue of goods in stock and sold goods (since half of the purchased goods sold):
Debit 41 Credit 90.2 "Sales Cost" - 250 rubles. - a summary difference is written off; Debit 41 Credit 16 - 250 rubles. - A summary difference is written off.
In principle, for reflection in accounting of summion differences, it is possible and not to use the score of the 16 "deviation in the value of material values", but to immediately write off on the appropriate accounts (41 "goods", 90 "sales", etc.).
Example
The purchase and sale agreement determines the cost of equipment to be installed, 600 cu (including VAT - 100 cu). Equipment is paid in rubles at the rate of the Central Bank of the Russian Federation on the day of payment.
Course of the Central Bank of the Russian Federation:
- on the day of the equipment's posting on account 07 "Equipment to installation" - 25 rubles,
- on the day of payment - 26 rubles.
Buyer before payment used half of this equipment for its installation.
The following wiring will be made in accounting:
Debit 07 Credit 60 - 12 500 rub. (500 cu * 25) - reflected in accounting of equipment receipt; Debit 19 Credit 60 - 2 500 rub. (100 U.E. * 25) - reflected in accounting for VAT for received equipment; Debit 08 Credit 07 - 6 250 rub. - reflects the transfer of equipment to installation; Debit 01 Credit 08 - 6 250 rubles. - installed equipment installed; Debit 60 Credit 51 - 15 600 rub. (600 cu * 26) - transferred money to the supplier for goods.
After this operation on the debit of account 60 "Calculations with suppliers and contractors" a sum of 600 rubles is formed. due to the fact that the cost of goods is 600 cu When charging was determined by one rate (25 rubles), and when paying, on another rate (26 rubles). This amount difference includes incl. and VAT (100 rubles). To account for this sum difference, you can use the account 16 "deviation in the value of material values".
Debit 16 Credit 60 - 500 rub. - reflected in accounting the sum of the difference; Debit 19 Credit 60 - 100 rubles - it is reflected in accounting VAT in the sum of the difference; Debit 68 Credit 19 - 2 550 rub. - presented to deduct VAT on spent and paid goods. Debit 91.2 "Other expenses" Credit 19 - 50 rubles * - presented to deductible VAT on spent and paid goods.
* Note: 50 rubles VAT cannot be browsed, since the summion difference of 250 rubles on the equipment installed until its determination cannot be attributed to 01 "Fixed funds", but is reflected in the debit of account 91/2 "Other income and expenses" subaccount "Other expenses".
The summion difference, reflected in the account 16 "Deviation in the value of material values" in the amount of 500 rubles, divided between the remnant of equipment to the installation, taken into account in the account 07 "Equipment to installation" and already installed.
Debit 07 Credit 16 - 250 rub. - a summary difference is written off; Debit 91.2 "Other expenses" Credit 16 - 250 rubles. - A summary difference is written off.
In this case, a positive summion difference was formed. If the ruble exchange rate on the day of payment was higher than on the day of the posting, the sum difference would be negative.
In principle, for reflection in the accounting of summion differences, it is possible and not to use the score of 16 "deviation in the value of material values", and immediately write off to the appropriate accounts (07 "Equipment to installation", 91/2 "Other expenses", etc.).
According to paragraph 25 of the Methodological Recommendations on the procedure for the formation of indicators of the accounting reporting of the organization on account 16 "Deviation in the value of material values" may reflect deviations related to the provision of the organization under the discount agreement (capet).
Example
According to the contract, the cost of goods purchased from suppliers is 6,000 rubles, incl. VAT - 1,000 rubles. If the buyer pays the purchased goods within 20 days after receipt, it will be provided with a discount of 2%. Buyer paid goods 15 days after receipt.
The following wiring will be made in accounting:
Debit 41 Credit 60 - 5 000 rub. -Teed goods received; Debit 41 Credit 19 - 1 000 rub. - VAT on credited goods; Debit 60 Credit 51 - 5880 rub. (6000 - (6000 * 2/100)) - listed money supplier for goods;
After that, on credit account 60 "Calculations with suppliers and contractors" is formed by the balance of 120 rubles., Which is a discount provided by the supplier (including VAT - 20 rubles).
Debit 60 Credit 16 - 120 rub. - write-off the amount of discounts from account 60 "Calculations with suppliers and contractors"; Debit 41 Credit 16 - 100 rubles. - distribution of discounts on appropriate accounts; Debit 19 Credit 16 - 20 rubles. - distribution of discounts on appropriate accounts;
Thus, the discount amount is adjusted (decreases) the cost of goods and VAT for these goods.
Debit 68 Credit 19 - 980 (1000 -20) rub. - presented to deduct the amount of VAT on the recovered and paid goods;
In this case, on operation 1, goods were credited in the assessment - gross, i.e. excluding a discount. You can apply the rating - net, i.e. less discount. In this case, with other things being equal in the need to use the account 16, the deviation in the value of material values \u200b\u200bwill not be. If at the same time the goods are not paid for 20 days, the amount of the incomplete discount can be reflected in the account 16 "deviation in the value of material values". However, in the main case, you can do without an account of 16 "deviation in the value of material values", writing off the deviations directly from account 60 "Calculations with suppliers and contractors":
Debit 41 Credit 60 - 100 rubles. - distribution of discounts on appropriate accounts; Debit 19 Credit 60 - 20 rubles. - Discount distribution to appropriate accounts.
Summing up the analysis, we will try to withdraw the general rule of denying deviations in the value of material values: deviations in the value of material values \u200b\u200bare written off on those accounts to which material values \u200b\u200bwere written off.
Therefore, if the materials were written off on account 08 "Investments in non-current assets", 28 "Marriage in production", 29 "serving production and economy", 58 "Financial investments", 79 "Intra-economic calculations", 94 "shortage and loss from damage Values \u200b\u200b", 99" profits and losses ", the amount of deviations percentage of these materials is subject to write-off on the same accounts.
Account 19 "Value Added Tax on Acquired Values" in a new account plan (comment)
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This is a very kind of bill. It can be interpreted as a regulating an additional account that allows you to bring the cost of materials (debit balance of account 10 "Materials") before the cost, but can be interpreted as a kind of receivables. In fact, in the case of transferring materials to production, the budget reimburses the value of the tax, which was paid by the Supplier.
When selling goods (works, services), in addition to their cost, the buyer must pay the VAT seller at a set rate (10 or 20 percent). At its amount, the seller must put an invoice to the buyer no later than five days, considering from the date of shipment of the goods (work, providing services) (Article 168 of the Tax Code of the Russian Federation).
In the settlement documents and invoices of the VAT seller must be allocated by a separate line.
If the operations for the sale of some goods (works, services) are not subject to taxation or the seller is exempt from paying VAT, the calculated documents are issued and invoices are exhibited without allocating VAT sums. At the same time, the corresponding inscription is made on the specified documents or is raised by the stamp "without tax (VAT)."
When selling goods (works, services) for cash with the population, the requirements for the design of settlement documents and invoice invoices are considered to be fulfilled if the seller issued a cash check or other document of the established form.
The invoice is a document that serves as a basis for taking presented taxes to deduct or refund.
In paragraph 5 of Art. 169 of the Tax Code of the Russian Federation lists the obligatory details of invoices.
The invoice is signed by the head and chief accountant or other officials authorized on this by order of the organization's head, the organization is assigned to the organization.
The seller must keep an account of the invoice and the book of sales.
The buyer must maintain a journal of accounting for invoice and shopping book.
The procedure for maintaining these journals and books is established by the Government of the Russian Federation.
The buyer after taking into account the purchased goods (works, services) records the amount of VAT, relating to them, on the debit of an account 19 "VAT on acquired values" in correspondence with accounting accounts on the basis of an invoice.
On the debit of the account 19 "VAT on acquired values", the amounts of VAT paid on business spending are also recorded. At the same time, the amount of tax is calculated at the estimated tax rate of 16.67% of the amount of these expenses (excluding sales tax).
The amount of VAT recorded on the debt debit of 19 "VAT on acquired values", the buyer on the basis of invoices authorized by sellers, and documents confirming the payment by sellers of taxes, subject to the use of purchased goods (works, services) for production purposes Reduce the tax amount due to it to the budget, when selling its goods (works, services). This is recorded:
Debit 68 Credit 19
The amounts of tax filed with the buyer when they acquire goods (works, services) are included in its costs in the case of the use of goods (works, services) at:
(A) Production and / or sale of goods (works, services), whose sale operations are not subject to taxation (exempt from taxation) in accordance with paragraphs 1-3 of Article 149 of the Tax Code of the Russian Federation;
B) production and / or transfer of goods (works, services), transmission operations (fulfillment) of which for their own needs are recognized as an object of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation, but are not subject to taxation (exempted from taxation) in accordance with paragraphs 2 and 3 articles 149 of the Tax Code of the Russian Federation.
C) the sale of goods (performance of work, the provision of services), the place of sale of which the territory of the Russian Federation is not recognized.
In these cases, the VAT sums on the buyer are recorded:
Debit 20 (23, 25, 26, 44, etc.) Credit 19
We formulate general rules for reflection of the facts of economic life on account 19 "VAT on acquired values":
- at the debit of the account, the amounts of value added tax are recorded, to be paid to suppliers and contractors for the material values \u200b\u200breceived, accepted work and services;
- account balance should not include value added taxes paid by suppliers, contractors;
- paid amounts of value added tax are presented to the budget in the manner prescribed by the Tax Code;
- the amounts of value-added tax paid by suppliers and contractors, but not submitted by the budget in accordance with the norms of the Tax Code of the Russian Federation, are subject to reflecting on accounting accounts of material values, costs or other expenses.
Finishing this review, we want to warn readers that, according to some experts in the debt debit of 19 "VAT on acquired values", it is necessary to reflect the value added tax accrued in the budget on the fundamental funds taken to accounting, completed by the economic method. However, such a proposal seems unreasonable. This account reflects the amounts of value added tax payable to suppliers and contractors, i.e. legal entities.
In the case when the enterprise has obligations to the value added tax budget, it is necessary to take into account the circumstances, in connection with which these obligations arose. When performing construction work, an object of taxation occurs. In the absence of the possibility of presenting this budget tax, the amount of accrued VAT would have to increase the initial value of the fixed assets. However, in accordance with the tax legislation, the company is imposed by the budget accrued VAT. Consequently, the specified tax amounts are some value of the budget commitment to the taxpayer, which, in fulfilling certain requirements, the taxpayer will provide a budget. Consequently, these amounts should be reflected in the accounts of calculations, in particular in account 76 "settlements with different debtors and creditors".
Analytical accounting on account 19 "VAT on acquired values" should be built in such a way that with minimal time costs to draw up a tax declaration on value added tax. Including a separate accounting of value-added tax on material values, works, services used in the production of products implemented on exports should be organized.
Economic inventory in accounting ispretty frequent object. It is difficult to submit an organization that at least once did not acquire the inventory or economic accessories for their needs. And despite this, the accounting of the inventory still causes many issues. In our article, we will try to figure out how and in what sequence should consider such acquisitions.
What belongs to the economic inventory and accessories
What can be included in the list of instruments, economic equipment and accessories (hereinafter referred to as material values, MC), not defined by anyone. The organization itself regulates it. Usually it turns on:
- office furniture and equipment;
- lighting;
- stationery;
- appliances;
- fire safety facilities;
- hygiene products;
- cleaning equipment and materials;
- tools, etc.
Purchase similar goods is possible both by non-cash payments and through accountable persons.
How to take into account the purchase of materials through accountable persons, read in Art. .
To arrange accounting, it is necessary to classify MC correctly.
2 options for accounting inventory are possible:
- as part of fixed assets (OS);
- as part of the MPZ.
In any embodiment, objects are accepted for accounting at the cost of the acquisition, which consists of all cost-related costs. In general, VAT is not included in this amount. It includes it only if the MCs are used for non-taxable activities (PP. 2, 5, 6 PBUs 5/01 "Accounting for material and production reserves", approved by the Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44N, paragraph 8 of PBU 6 / 01 "Accounting for fixed assets", approved by the Order of the Ministry of Finance of Russia of 30.03.2001 No. 26n).
Accounting inventory and household supplies in the composition of
The inventory belongs to the OS, if its useful use - more than 12 months, and the cost is over 40,000 rubles. (p. 4 PBU 6/01). At a lower cost, it is allowed to be taken into account in the MPZ (paragraph 5 of PBU 6/01). At the same time, the cost border between the OS and the MPZ, with the above limit, the organization can establish its own. For example, as OS consider objects worth over 20,000 rubles, and how the MPZ is cheaper. The cost threshold needs to be consolidated in accounting policies.
Consider a sample of accounting wiring, which are formed during admission, movement and disposal of the OS.
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Accounting wiring |
Action, Document |
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DT 08 Kt 60 (10, 71, 76) |
Purchased OS. Commodity invoice, form OS-1 |
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VAT has highlighted. Invoice |
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The cost of the OS is formed. He is assigned to the inventory number and fill the inventory card OS-6 |
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Dt 20 (23, 25, 26 ...) CT 02 |
Accrued depreciation. In accounting there are 4 ways to accrue depreciation. The selected method is fixed in accounting policies. |
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Depreciated. This happens at the time of disposal, sales, gratuitous transfer, shortage or damage |
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DT 91.2 kt 01 |
The residual value is written off. In case OS is completely amortized, the residual value is 0. OS-4 form |
This is only a small part of the possible set of wiring for accounting OS in the organization.
For more information about OS, read in Art. .
As for the documentary, in this case, the inventory needs to use documents, usual for the design of the OS or approved by the Resolution of the Russian State Statistics Committee of January 21, 2003 No. 7. For example, such as:
- - the act of acceptance of the OS object;
- - invoice for the internal movement of OS objects;
- - the act of acceptance of repaired, reconstructed, upgraded OS objects;
- - Act on the write-off OS object (except for motor vehicles), etc.
Or an organization can develop such documents on their own. We will remind you to contain mandatory details indicated in Art. 9 of the Law "On Accounting" from 06.12.2011 No. 402-ФЗ. Next we will give only unified forms.
What other documents may be required for the operation of the OS movement, read.
Accounting tools and economic equipment in the MPZ and Wiring
Inventory with a useful life of up to 12 months must be taken into account in the composition of the MPZ. And regardless of its value.
It comes to the organization's warehouse on the basis of the corresponding primary:
- TN (TORG-12);
- the Plistener shaped M-4 (can be replaced with the corresponding stamp on the invoice).
After that, accounting cards are created on the received objects, using, for example, the form M-17.
What exactly the data fill in the form M-17 read in Art. .
At this point in accounting, an account is made on the debit of account 10.9. The corresponding account depends on the method of receipt of the MPZ to the organization.
During the transfer of tools and accessories from a warehouse for the needs of the Organization, the requirement-invoice form M-11 is made. Also, M-8, M-15 forms are used as primary accounting documents (approved by the Resolution of the State Statistics Committee of Russia of 10/30/1997 No. 71a).
What data indicate when filling out forms M-11, M-15, read in articles:
To transfer special tools from a warehouse, you must first install the limits that are developed by the Organization by decision of the head.
The form of M-8 is used both to leave for special tools and to control the observance of the limit. It is written in 2 or 3 copies.
The IPUs can be released from a warehouse to intermediate units and without specifying the exact amount of the necessary inventory. As it is used, the unit is acts (reports) in arbitrary form, but with the obligatory disclosure of such details, as the name, quantity, cost, confirmation of the expediency of its use. Based on these acts, the cost of the MPZ will be charged to the costs (PP. 97, 98 of the methodical instructions).
The method of writing off the inventory into production must be consolidated in the organization (clause 73 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, paragraph 16 of PBU 5/01):
- at the cost of each unit of stocks;
- FIFO;
- in terms of average cost.
Detailed description of each of the above methods, see.
If the MPZ is corrupted or lost, make up an act of write-off indicating the cause of the disposal, and the losses are written off.
Read more about write-off in the article .
The write-off of the inventory in the accounting is reflected in the following accounting wiring.
Consider the accounting of the inventory in the MPZ on the example.
Example
Forest LLC in February has acquired computer chairs for workers (5 pieces) worth 16,555 rubles, including VAT - 2,464,32 rub.
The organization states that for the purposes of the OB objects of the OS cost less than 40,000 rubles. They write off on costs when transmitting them. At the same time, they make an entry on the off-balance account 012 "Materials transferred to operation." As soon as the chairs were delivered, the accountant wrote out their cost of expenses and reflected their transfer to operation on the off-balance account.
In October, the leadership of LLC "Forest" decided to move to a new office in which all the necessary furniture was already. In this regard, it was decided to sell chairs to one of the workers. The amount of the transaction was 11,150 rubles. (including VAT - 1 700.85 rub.).
The following wiring was made in accounting.
In February:
- DT 10.9 CT 60 - 13 690.68 rub. (come computer chairs);
- DT 19 Kt 60 - 2,464,32 rub. (Calling VAT);
- Dt 68 CT 19 - 2,464,32 rub. (We accept VAT to deduct);
- DT 26 CT 10.9 - 13 690.68 rub. (we take into account the cost of computer chairs);
- Dt 012 - 13 690,68 rubles. (We take into account computer chairs conveyed to operation).
In October:
- Dt 62 Kt 91.1 - 11 150 rubles. (reflect the revenue from the sale of computer chairs);
- Dt 91.2 CT 68 - 1 700.85 rub. (Calling VAT from revenue);
- CT 012 - 13 690.68 rub. (We write off the sold computer chairs).
When forming a profit tax rate for 12 months, LLC "Forest":
- include in the costs of February the cost of computer chairs, attributed to the costs - 13,690,68 rubles;
- turn on in revenue revenue from the sale of computer chairs - 8,474,58 rubles.
Control over the movement transferred to the operation of the economic and industrial inventory
Above, we have already said that assets that meet the criteria for assigning the OS and the cost within the limits established by the Organization, but not more than 40,000 rubles, may be reflected in the BU as part of the MPZ. At the same time, paragraph 5 of PBU 6/01 directly requires that the organization is obliged to establish control over them to track their movement and ensure safety after passing.
As for the MC relating to the IPUs, the organization is not required to establish control over their movement, but can do this, guided by its interests.
How exactly the inventory should be controlled, is not defined by anyone. The organization itself develops norms and rules for its implementation.
This is often done with the help of a separate off-balance account, for example 012, on which the inventory transmitted (Dt 012) is recorded, until it is written off due to the expiration of the life, sales, loss, etc. (CT 012) .
RESULTS
Economic inventory may turn out to be both the MPZ and the OS. Depending on the qualification of property, an appropriate method of accounting and documentation is also elected. Main accounting rules should be mandatory reflected in accounting policies.
Accounting account 10 "Materials" contains information on the state and movement of materials, raw materials, fuel, tools, building materials, workwear, inventory, etc.
Materials are made on accounting by actual cost (price of their acquisition) or accounting prices. Agricultural enterprises take into account materials according to the planned cost, which at the end of the year is adjusted until the actual cost in the account 16 "deviation in the value of materials", i.e. This account reflects the difference between the actual and planned cost.
Synthetic account 10 - active. Subaccounts for the type of material values \u200b\u200bused in the activities of the organization can be opened.
On subaccount 10-1 "Raw materials and materials" reflect the materials necessary for the production of main products of the enterprise (building materials for contracting organizations).
On subaccount 10-2 "Purchased semi-finished products and components, designs and parts" reflect the materials necessary for a complete set of main products that require costs for their processing or assembly.
What is the difference between 41 "products" and 10 "materials"? If you purchase materials for the manufacture of basic products - this is a score 10. If you purchase materials that later plan to sell and purchase a profit - this is the score of 41 "goods".
On subaccount 10-3 "fuel" reflects actions with petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants that can be used to operate vehicles or production needs (including energy generation, fuel, etc. ).
On subaccount 10-4 "Tara and Tare Materials", actions are reflected with the packaging or materials for its manufacture and use (parts for assembling boxes, barrel riveting, iron and dr.).
The subaccount 10-5 "spare parts" reflects materials and assemblies for equipment repair, vehicles, spare tires, etc.
On subaccount 10-6 "Other Materials" reflects production waste (hardware, trimming, chips, incorrigible marriage, Utilsyrigh, MC from the disposal of OS, etc.).
On subaccount 10-7 "Materials transferred to the side processing" reflect the materials transferred to the processing to the side, which are then planned to be used for the production of products, and the cost is included in the cost of production.
Subaccount 10-8 "Building materials" is used directly by developers organizations. It takes into account all the building materials required for construction, installation, finishing of the construction object, etc. Materials used in construction.
On subaccount 10-9 "Inventory and household supplies" reflect inventory, tools, household supplies, etc.
On subaccount 10-10 "Special equipment and special clothing in stock" reflects a special tool, special equipment, special equipment and overalls in stock.
On subaccount 10-11 "Special equipment and special clothing in operation" reflects a special tool, specialness, special equipment and overalls in operation.
Agricultural enterprises can discover 10 of their own subaccounts to account for seeds, fertilizers, chemicals, etc.
And the enterprises themselves can use any subaccount for their accounting for their convenience. It all depends on the needs and requests of the enterprise.
The receipt of materials in the enterprise can be carried out and through account 15 (depending on the company's accounting policy).
Typical wiring on the debit of accounting account 10 "Materials"
Dr. 10 Kt 15 Accounted materials at discount prices
Dt 10 Kt 20 reflected a refund of materials from the main production
Dt 10 Kt 26 are reflected in the cost of materials, the general costs associated with their acquisition
Dt 10 Kt 40 reflected finished products for its use as materials
Dt 10 Kt 60 Arrival of materials from the supplier
Dt 10 Kt 71 Receipt of materials from the accountable person
Dt 10 Kt 75 The flow of materials in the form of a contribution to the authorized capital
Dt 10 Kt 91 were recruited previously not taken into account materials as a result of inventory
Typical wiring on the loan of accounting 10 "Materials"
Dt 08 Kt 10 Written materials to build an OS object
Dt 20 Kt 10 Written materials to the cost of main production
Dt 23 Kt 10 Written materials in the cost of auxiliary production
Dt 44 Kt 10 Written off materials to sales costs
Dt 76 Kt 10 Write off incorrectly taken materials as a result of error
Dt 79 Kt 10 Materials transferred to the branch (entry at the head unit)
Dt 99 Kt 10 Writing materials for losses as a result of a fire in stock
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The account 10 "Materials" is intended to summarize information on the presence and movement of raw materials, materials, fuels, spare parts, inventory and household accessories, containers, etc. The values \u200b\u200bof the organization (including those in the way and recycling).
Materials are taken into account on account 10 "Materials" at the actual cost of their acquisition (preparation) or accounting prices.
Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected in the account 10 "Materials", during this year (before the preparation of annual reporting calculation) take into account the planned cost. After compiling an annual reporting calculation, the planned cost of materials is adjusted until the actual cost.
When taking into account materials at discount prices (planned cost of acquisition (preparation), average purchase prices, etc.) The difference between the cost of values \u200b\u200bat these prices and the actual cost of acquisition (preparation) of values \u200b\u200bis reflected in account 16. "Deviation in the cost of materials."
By account 10 "Materials" Subaccounts can be opened:
10-1 "Raw materials and materials";
10-2 "Purchased semi-finished products and components, designs and details";
10-3 "fuel";
10-4 "Tara and Tare Materials";
10-5 "spare parts";
10-6 "Other materials";
10-7 "Materials transferred to the side of refining";
10-8 "Building materials";
10-9 "Inventory and household supplies";
10-10 "Special equipment and special clothing in stock";
10-11 "Special equipment and special clothing in operation" etc.
The subaccount 10-1 "raw materials and materials" takes into account the presence and movement: raw materials and basic materials (including construction - in contracting organizations), which are part of the products produced, forming it the basis, or which are the necessary components in its manufacture; auxiliary materials that participate in the production of products or are consumed for household needs, technical purposes, promoting the production process; agricultural products prepared for processing, etc.
On subaccount 10-2 "purchased semi-finished products and components, structures and parts" the presence and movement of purchased semi-finished products, ready-made components (including building structures and details - in contracting organizations) purchased for the acquisition of products (construction), which require costs for their processing or assembly. Products purchased for configuration, the cost of which is not included in the cost of production, are taken into account on account 41. "Products".
Organizations engaged in research, design and technological work, acquiring themselves on the side of them as components for these works on a certain research or design, special equipment, tools, fixtures and other devices, take into account these values \u200b\u200bon subaccount 10 -2 "Purchased semi-finished products and components, designs and details."
The subaccount 10-3 "fuel" takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants designed to operate vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.
On subaccount 10-4 "Tara and Tare Materials" takes into account the presence and movement of all types of containers (except as used as an economic inventory), as well as materials and parts intended for the manufacture of containers and its repair (parts for assembling boxes, barrel riveting, iron hoist and etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are recorded on subaccount 10-1 "raw materials and materials".
Organizations carrying out trading activities take into account the containers under the goods and the container will generate account 41. "Products".
The subaccount 10-5 "spare parts" takes into account the presence and movement of acquired or made for the needs of the main activity of spare parts intended for the production of repairs, replacing worn parts of machines, equipment, vehicles, etc., as well as automotive tires in stock and Turnover. There is also a movement of the exchange fund of full-digit machines, equipment, engines, components, assemblies created in repair units of organizations, at technical exchange offices and repair factories.
Car tires (tire, camera and rim tape) located on wheels and in stock during the vehicle, included in its initial value, are taken into account as part of fixed assets.
On subaccount 10-6 "Other materials", the presence and movement of production waste (stubbring, trimming, chips, etc.) are taken into account; incorrect marriage; material values \u200b\u200bderived from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in a given organization (scrap metal, otvilsyryth); worn tires and duck rubber, etc. Production waste and secondary material values \u200b\u200bused as solid fuel are recorded on subaccount 10-3 "fuel".
On subaccount 10-7 "Materials transmitted to the side processing" takes into account the movement of materials transferred to the processing to the side, the cost of which is subsequently included in the costs of the production of products obtained. The costs of processing materials paid by third-party organizations and individuals are directly related to the debit of accounts on which products obtained from processing are taken into account.
Subaccount 10-8 "Building materials" is used by developers. It takes into account the presence and movement of materials used directly in the process of construction and installation work, for the manufacture of building details, for the construction and decoration of structures and parts of buildings and structures, building structures and parts, as well as other material values \u200b\u200bnecessary for the needs of construction (explosives substances, etc.).
On subaccount 10-9 "Inventory and household supplies", the presence and movement of the inventory, instruments, economic accessories and other means of labor, which are included in the product in circulation are taken into account.
Subaccount 10-10 "Special equipment and special clothing in a warehouse" is designed to take into account the receipt, availability and movement of special tools, special devices, special equipment and special clothing in the warehouses of the organization or in other storage places.
On subaccount 10-11 "Special equipment and special clothing in operation" takes into account the receipt and availability of special tools, special devices, special equipment and special clothing in operation (in the manufacture of products, work, the provision of services, for the management needs of the organization). The loan of the subaccount 10-11 reflects the repayment (transfer) of the cost of special tools, special devices, special equipment and special clothing at the cost of production (works, services) in correspondence with the debit of cost accounting accounts, and write-off of the residual value of objects in their early disposal of correspondence in correspondence With the debit of account account for other income and expenses.
Organizations engaged in the production of agricultural products can open to account 10 "Materials" separate subaccounts for accounting: seeds, planting material and feed (purchased and own production); mineral fertilizers; Yadohimikatov used to combat pests and diseases of crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.
Depending on the accounting policy adopted by the Organization, the receipt of materials can be reflected using the billing and the acquisition of material values \u200b\u200band the "deviation in the value of material values" or without using them.
In case of use by organization accounts 15. "Preparation and acquisition of material values" and "Deviation in the value of material values" on the basis of the suppliers received in the organization of settlement documents applying to the debt debit "Preparation and acquisition of material values" and loan accounts 60. "Calculations with suppliers and contractors", "Basic Production", "Auxiliary Production", "Calculations with accountable persons", "Calculations with different debtors and creditors", etc. Depending on where those or other values \u200b\u200bcame from, and on the nature of the costs of the workpiece and delivery of materials into the organization. At the same time record by debit accounts 15. "Preparation and acquisition of material values" and loan accounts 60. "Calculations with suppliers and contractors" is made regardless of when materials entered the organization - before or after receiving the supplier's calculated documents.
Calling materials actually entered the organization is reflected in the account on the debit of account 10 "Materials" and the loan accounts 15. "Preparation and acquisition of material values."
In case the organization is not used accounts 15. "Preparation and acquisition of material values" and "Deviation in the value of material values", the certification of materials is reflected in the debate on the debit of account 10 "Materials" and the loan accounts 60. "Calculations with suppliers and contractors", "Basic Production", "Auxiliary Production", "Calculations with accountable persons", "Calculations with different debtors and creditors", etc. Depending on where those or other values \u200b\u200bcame from, and on the nature of the costs of the workpiece and delivery of materials into the organization. At the same time, the materials are accepted for accounting regardless of when they were received - before or after receiving the supplier's settlement documents.
The cost of materials remaining at the end of the month in the way or not exported from the warehouses of suppliers at the end of the month is reflected in the debit of account 10 "Materials" and the loan accounts 60. "Calculations with suppliers and contractors" (without posting these values \u200b\u200bto the warehouse).
The actual consumption of materials in production or for other business purposes is reflected on the loan of account 10 "Materials" in correspondence with the accounting accounts for production costs (sale costs) or other relevant accounts.
When disposing of materials (selling, write-off, transfer free and others.) Their cost is written off into the debit account 91. "Other income and expenses."
Analytical accounting on account 10 "Materials" is carried out in places of storage of materials and individual names (types, varieties, sizes, etc.).
Account 10 "Materials"
corresponding to accounts
| by Debet. | on credit |
|
10 Materials 15 Preparation and acquisition of material values 20 Basic production 26 General expenses 28 Marriage in production 40 production (works, services) 41 products 43 Finished products 44 sales costs 60 Calculations with suppliers and contractors 66 Calculations on short-term loans and loans 67 Calculations on long-term loans and loans 68 Calculations for taxes and fees 71 Calculations with accountable 75 Calculations with founders 76 Settlements with different 79 internal economic 80 Authorized capital 86 target financing 91 Other income and expenses 97 expenses of future periods 99 Profits and Losses |
08 Investments in non-current assets 10 Materials 20 Basic production 23 Auxiliary Production 25 Learning Costs 26 General expenses 28 Marriage in production 29 servicing and farms 44 sales costs 45 Goods shipped 76 Settlements with different debtors and creditors 79 Outdoor settlements 80 Authorized capital 91 Other income and expenses 94 shortage and loss of valuables 97 expenses of future periods 99 Profit and losses by persons receivers and creditors calculations |
Application of account plan: account 10
- TZV-MP - shape for small business
Wrapped off from the credit account 43 in the debit of account 10 "Materials". In this ... Acquisition (debit turnover of the account 10), in particular: raw materials and materials intended for ... on the appropriate subaccounts open to the account 10. Depending on the sphere ... Debit turns on accounts 11, 15, 16 . The cost of materials that indicate ... summarize data on the relevant subaccounts of account 10 as of 1 ... Materials written off during 2016 from the relevant accounts of account 10 to the debit of account ...
- Pledge. Accounting and taxation
According to a settling account, transferred to the pledge 10 "Materials", subaccount "Materials transmitted ... Calculation account, a loan agreement took into account the value of materials returned by the mortgagee 10" Materials "10" materials ... The cost of the materials sold is written off from account 10 " "In the debit of account 91, subaccount ... Help is written off the actual cost of materials 91-2 10" Materials "450,000 accounting certificate ...
- The procedure for accounting for a multi-turn and non-returnable container
The container is spent on the balance sheet of 10 "Materials, subaccount 10-4" Tara and ... For the application of the account plan, it is provided for opening 10 "Materials" to the balance account (see ... Also paragraph 42 of the methodical instructions) of a separate subaccount 10 ... -4 "Tara and Tare Materials." In addition, to the balance sheet ... Balance account 10 "Materials", subaccount 10-4 "Tara and Tare Materials & Quot ...
- Tax accounting of operations for the processing of Daval
And continues to take into account the account of the corresponding materials (on a separate subsecuit) (P ... Reflected internal records on account 10: Debit 10-7 "Materials transferred to the processing on ... Davalic remnants are not returned by the Contractor and are counted on payment Implemented ... 19 54 000 Materials were transferred to 10-7 10-1 300,000 ... It is taken into account at the recycling on the off-balance account 003 "Materials taken in recycling" in ...
- How to reflect marriage in the absence of guilt employees
The next position: to write off the ruled materials (raw materials) of the organization must be carried out ... It is possible to specify: "damage to the materials due to turning off the electricity (equipment breakdowns ... from 31.10.2000 N 94n (hereinafter referred to as an account plan). Assets, ... be It is indicated: "damage to the materials due to the power outage (breakage ... is written off from credit account 10" Materials "in the debit of account 94 & quot ... 275). We also recommend reading the materials: - Encyclopedia solutions. Restoration ...
- Audit procedures for evaluating the internal control system in the inventory of materials transferred to the processing under the processing contract for the processing of Davalic raw materials
On subaccount 10.07 "Materials transferred to the side of the account" Account 10. The customer transfers ... Shopping 10.07 10.01 Transfer of building materials in processing Overhead of the materials of materials ... Davalic raw materials are reflected in the off-balance account 003 "Materials adopted in recycling without. .. simultaneously taking into account on account 10.01; Reflect in accounting number ... on subaccount 10.07 "Materials transferred to the processing to the side" account 10. In accordance with ...
- Order of documentary registration of defective goods supplier
The invoice may be issued for the sides (in form ..., instructions for the application of the accounting account plan of financial and economic activities ..., on the debit of account 002, only part of the defective materials (goods) is reflected, and ... to accounting with Reflection on accounts 10 "Materials" and 41 & quot ... - Accrued VAT from the cost of shipped materials; debit 90, subaccount "cost ... Products. We also recommend reading the material: - Encyclopedia of solutions. Returning goods ...
- Errors when writing through materials in "1C: Accounting 8"
Tabular part "Materials" We indicate: cocoa powder, quantity 1000, accounting account 10.01 Milk ... whole, quantity 200, account account 10.01 Sugar ..., number 500, account account 10.01. Error 1: lack of materials ... Here is a write-off going from account 10.01 "Raw materials and materials". Here you need to figure it out ... the props of the tabular part "Accounting account" at 10.01 "Raw materials and materials". If the error ...
- The write-off of spoiled goods in accounting and tax accounting when the guilty person has not been established
Further - guidelines); - plan accounts accounting accounts for financial and economic activities ... from 31.10.2000 N 94n (hereinafter referred to as an account plan). Goods ... Accounts 41 "Goods" (accounts 10 "Materials") to the debit of account ... Operations on the write-off of goods (materials) in the situation under consideration can ... Writing off the actual cost of spoiled goods (materials); Debit 10 (41) Credit 94 - ... Spoilement of goods (materials), unsuitable for use, due to the financial result of the organization ...
- Accounting for spent vegetable oil
Dishes (products), 7 "Materials" account is applied, subaccount 10-1 "Raw materials", or 41 "Goods ... Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n account 10" Materials "account 41" Goods "is intended .. . Production "In correspondence with a credit account of 10 or 41. If an enterprise ... it is proposed to use the account 10, subaccount 10-6" Other materials ". Moreover, this account (and not an account 41 ... by the debit of account 10, subaccount 10-6, in correspondence with the account of account 20 by ... which it was credited to the account 10, subaccount 10-6. Tax accounting in ...
- Logistics costs: Accounting and taxation
Debit Credit Accepted for accounting Materials 10 "Materials" / Appropriate subaccount 60 "Calculations ... On account 10: The content of the operation debit loan taken to accounting materials 10" Materials "/ subaccount ... It is possible to take into account the cost of transporting materials apart from account 15" Prerequisites and ... organized in places of preparation (procurement) of materials, workers directly engaged in the workpiece (... workers can form the actual cost of materials (account 10 "Materials"). 2). These same costs ...
- Tachograph. Accounting and taxation
It), which is reflected on the account of the account 77 "Deferred tax liabilities ... Accounting for the debit of account 10" Materials ", subaccount 10-9" Inventory ...; (Instructions for applying an accounting account plan of financial and economic activities ... The cost is written off from account 10, subaccount 10-9, in the debit of account 20 "... Basic production" or account ... Accounting for an additionally introduced offline account 012 " Cards transmitted ...
- Accounting on accounts 08.03 and 08.04
Main funds "- On this account, parts (individual modules) of the main ... Materials were acquired for the assembled funds, they must be taken into account in the account" 10 ". "... the transfer of components of furniture and additional assembly materials. In the header ... - the name of the furniture kit. In the "Cost Account" field, "08.03" is filled below .... This article is the analytics of the account "08.03", filling it out ... Accounting account "indicates 08.04 account and other accounts, if additional materials were acquired ...
- The procedure for accounting and tax accounting of lost property transferred to responsible storage
The clarity may foresee, for example, to accounts 10 "Materials", 41 "Goods ..." The following subaccounts: "Materials (goods) on their own stock & quot ...;," Materials (goods) transferred to the organization's warehouse ... more - PBU 10/99), that is, takes into account the debit of the account 91 & quot ... Losses The actual cost of materials is subject to write-off from the loan of the account "Nude and ..., which means to contact the account 94 will be the account for calculating damages ...
- Dining room: Accounting Costs from raw materials to finished dishes
To build the accounting of raw materials and materials, other costs of production ... Secure in accounting policies used account: 10 "Materials" or 41 "Goods". However, the finished dishes are reflected in the appropriate account of the budget accounting "Finished products ..." ... the initial raw materials on the account 10 "Materials", subaccount 10-1 "Raw materials and materials", followed by ... by introducing accounts to the work plan Accounts 40 "Production Products (works, ... Regulatory (planned) cost with an account of account 40" Production (works, ...
