Accounting for MPZ at the enterprise table. I

6. The actual cost of material production stocks purchased for a fee, the amount of the organization's actual costs for the acquisition is recognized, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual costs of acquiring inventories include:

Amounts paid in accordance with the contract to the supplier (seller);

amounts paid to organizations for information and consulting services related to the acquisition of inventories;

customs duties;

Non-refundable taxes paid in connection with the acquisition of a unit of inventory;

Fees paid to an intermediary organization through which inventories are acquired;

The costs of procurement and delivery of inventories to the place of their use, including insurance costs. These costs include, in particular, the cost of procurement and delivery of inventories; the costs of maintaining the procurement and storage unit of the organization, the costs of transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories established by the contract; accrued interest on loans provided by suppliers (commercial loan); accrued prior to the accounting of inventories, interest on borrowed funds, if they are involved in the acquisition of these inventories;

the costs of bringing inventories to a state in which they are suitable for use for the planned purposes. These costs include the costs of the organization for underworking, sorting, packaging and improving specifications received stocks not related to the production of products, performance of work and provision of services;

Other costs directly related to the acquisition of inventories.

General business and other similar expenses are not included in the actual costs of acquiring inventories, except when they are directly related to the acquisition of inventories.

(see text in previous edition)

7. The actual cost of inventories in their manufacture by the organization itself is determined based on the actual costs associated with the production of these inventories. Accounting and formation of costs for the production of inventories is carried out by the organization in the manner established for determining the cost of the relevant types of products.

8. The actual cost of inventories contributed as a contribution to the authorized (reserve) capital of the organization is determined based on their monetary value agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

9. The actual cost of inventories received by the organization under a donation agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.

For the purposes of this Regulation, the current market value means the amount of money that can be received as a result of the sale of these assets.

10. The actual cost of inventories received under contracts providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the cost of assets transferred or to be transferred by the organization. Assets transferred or to be transferred by an entity are valued at the price at which the entity would normally charge similar assets in comparable circumstances.

If it is impossible to establish the value of the assets transferred or to be transferred by the organization, the cost of inventories received by the organization under contracts providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the price at which similar inventories are acquired in comparable circumstances.

11. The actual cost of inventories, determined in accordance with paragraphs 8 and these Regulations, also includes the organization's actual costs for the delivery of inventories and bringing them into a condition suitable for use, listed in paragraph 6 of these Regulations.

12. The actual cost of inventories, in which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation.

13. An organization carrying out trading activities may include the costs of procurement and delivery of goods to central warehouses (bases), incurred before they are transferred for sale, to be included in the cost of sale.

Goods purchased by an entity for sale are valued at their acquisition cost. Organization implementing retail, it is allowed to evaluate the purchased goods at the selling price with a separate allowance for markups (discounts).

13.1. An organization that is entitled to apply simplified methods of doing business accounting, including simplified accounting (financial) statements, can evaluate acquired inventories at the price of the supplier. At the same time, other costs directly related to the acquisition of inventories are included in the cost of ordinary activities in the full amount in the period in which they were incurred.

13.2. A micro-enterprise that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may recognize the cost of raw materials, materials, goods, other costs for the production and preparation for sale of products and goods as part of the costs of ordinary activities in the full amount of as they are acquired (implemented).

Another organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may recognize these costs as expenses for ordinary activities in the full amount, provided that the nature of the activity of such an organization does not imply the presence of significant balances of material and production stocks. At the same time, significant balances of inventories are considered to be such balances, information about the presence of which in the financial statements of the organization is able to influence the decisions of users of the financial statements of this organization.

Each company owns necessarily has current assets that provide it with the stability of production and financial condition. One of the main parts of current assets are inventories (inventory).

They include raw materials necessary for production or for the provision of services (works), assets necessary for management to perform their functions, as well as goods intended for sale, if this trade Organization. In addition, these are tools, spare parts for equipment, fuel, protective equipment, overalls and even fixed assets that cost less than 40 thousand rubles.

The accounting of the MPZ has its own range of tasks, which is determined by the current legislation. Namely:

• determination of the size affecting the cost of inventory;
• correct execution of documentation for the provision at the right time of information on the produced, received and sold inventories;
• ensuring the safety of stocks during their storage and operation;
• ensuring the continuity of the production process, by timely replenishment of stocks;
• analysis of the quantity and structure of the inventory in order to identify unclaimed materials or their surplus;
• implementation of measures aimed at analyzing the effectiveness of their use.

Main normative document, of course, it is necessary to name federal law No. 402-FZ. However, it only contains general accounting requirements.

When reflecting the inventory, it is necessary to be guided by the provisions of accounting, namely:

• PBU 5/01. This document reveals the concept of inventories, their composition, reveals the essence of the various methods of their assessment that an enterprise can use, as well as the rules for their reflection in accounting;
• PBU 9/99 - used when calculating the financial result from the sale of goods and manufactured products;
• PBU 10/99 - applies if there has been a disposal of the inventory;
• - it is necessary when drawing up the accounting policy of the company, which, among other things, should reflect the applied valuation methods, the accounting accounts used, the rules for conducting an inventory of stocks.

Also, the chart of accounts together with the instructions and the corresponding guidelines financial department of our country.

Classification in accordance with PBU

PBU 5/01 subdivides the assets under consideration into the following categories:

• raw materials, i.e. assets that are used as raw materials for the main production of the company;
• assets that are purchased or manufactured for sale. This refers to goods and finished products;
• stocks necessary for the operation of the company.

Methodical instructions for accounting

MPZs are objects that a person acts on in order to obtain finished products, and as a result, profit. At the same time, it is necessary to understand that they are completely consumed during the production process, in contrast to the means of labor, i.e. fixed assets, the costs of which are included in the cost of production in parts through the mechanism.

Price

The cost of inventories in accounting is determined based on the actual costs incurred for their acquisition or creation. If the inventory was purchased under a sale and purchase agreement with a counterparty of the firm, then their cost includes:

• amounts paid under this agreement;
• consulting costs associated with this transaction;
• amounts paid to intermediaries, with their participation;
• customs payments;
• fare;
• taxes that are non-refundable.

This list is not closed. The legislation obliges to include in the cost of inventory all the costs that were associated with their acquisition.

If the inventory is a product of the company's own production, then their cost includes all costs incurred in the process of their manufacture.

The assets in question may enter the organization in other ways. For example, they were provided by the founder. In this case, he himself determines their cost, having previously agreed it with the rest of the owners of the company.

If the assets were received free of charge, then the market price of similar objects is taken as the basis.

inventory value made up of actual costs incurred upon their acquisition. However, the legislation does not allow it to be changed. However, there is an exception to this rule. So, if the MPZ are outdated or to some extent have lost their useful properties, then in the reporting they need to be reflected at the price at which they can actually be sold. And the resulting difference accordingly reduces the current profit of the company.

For this purpose, the PBU allows form an appropriate reserve. This provision should be fixed in the accounting policy of the company. According to the current rules, the reserve is formed once at the end of the reporting year.

Moreover, its amount cannot be arbitrary. It is calculated as the difference between the current market prices for assets and their book value. It will not be superfluous to prepare documents indicating the level of market prices.

In the Chart of Accounts for accounting for reserves for depreciation of inventories, it is provided count 14. This account is not reflected in the final reporting, therefore, the balance sheet indicates the cost of the inventory minus the reserve.

Retirement

Retirement of the inventory, as a rule, occurs by putting them into production, for the needs of management and maintenance of the main activities. Also, these assets can be sold, transferred as a contribution to another company or to provide joint activities.

All of the above actions must be accompanied by correctly executed documentation. For example, the release of materials into production occurs on the basis of requirements, limit-fence cards or invoices for internal movement.

Implementation is accompanied overhead and invoices. All these documents are unified form, but its application is not currently the responsibility of the firm. Companies can define their own document formats. The only condition that must be observed is the presence of the mandatory details contained in federal law No. 402-FZ.

Reflection on the accounts of the balance sheet

AT balance sheet Inventories are reflected in the second section, because they refer to current assets that are used by the company during the year. They have a generalized line 210 "Stocks", which is then deciphered by separate lines, where materials and raw materials, goods and finished products, as well as work in progress are indicated separately.

Separately, it should be recalled that the balance sheet in accordance with Russian legislation must be issued in net valuation. That is, it must reflect the real value of stocks.

So, if the company created a reserve, then it is deducted from the value of assets. And if the accounting policy of the organization provides for the reflection of the deviation in the cost of materials on a separate account, then the cost of materials should be indicated minus such deviations.

Inventory accounting in the company should be organized in such a way that interested parties can quickly receive information about the composition of reserves, their cost, availability and their movement. As a rule, these assets are stored in warehouses, so warehouse employees should provide analytical accounting. Accounting staff should be controlled the identity of the inventory and accounting records of the inventories, which must be maintained in parallel.

Financial legislation in inventory accounting provides companies with a fairly wide choice.

For example, they can reflect purchased materials at actual cost or use accounting, while using an account to reflect the variances that arise. They can decide for themselves whether an impairment allowance is needed or not, how often they will be carried out.

Also, companies themselves can determine how accounting and warehouse accounting are conducted. So, in a warehouse, you can take into account assets in physical terms, and in accounting - in value terms.

The main thing that all the nuances were reflected in the accounting policy of the company. It is this document that serves as the starting point for inspections by various regulatory authorities. Based on it, the inspectors draw conclusions about how the accounting of the MPZ and its documentation are organized.

off-balance sheet

The balance sheet of the organization should reflect those values ​​that are in it, but in fact do not belong to it. In the chart of accounts there are the following, on which the inventory is kept:

• 002 - materials that do not belong to the company on the property right are reflected here. These can be erroneously received assets, assets in temporary storage, marriage, etc.
• 003 - the so-called, i.e. assets that have entered the company for the purpose of further processing and which are subject to return to the transferring party.
• 004 - commission goods that the organization has accepted for sale as an intermediary.
• 006 - forms of strict reporting. It is used by firms that do not use cash registers.

Forms of primary documentation

Each accounting entry must be made based on document.

If the MPZ were purchased from a counterparty, then their purchase was made on the basis of a power of attorney issued to an employee of the company.

The warehouse must issue a receipt order, the basis for which was the delivery of stocks along with the delivery note, invoice and waybill.

Movement within the company is accompanied the following documents:

• limit fence cards;
• requirements;
• waybills for internal movement;
• acts on the receipt of materials received during the dismantling of property, etc.

If the implementation of the MPZ has occurred, then invoices and waybills must be issued.

All of the above documents are approved form, but their use is not required.

Assessment Methods

When the inventory is retired, they also need to be evaluated. PBU 5/01 allows the use one of the following ways:

• at the cost of each asset;
• at an average cost;
• at the cost of the earliest acquired asset ();
• at the cost of the last asset acquired (LIFO).

The method used must be specified in the accounting policy of the company.

First method estimates can be used by companies that produce products with a small range, i.e. list. In such a situation, she can easily track the movement of materials and accurately account for the spent asset in the cost of goods.

At second method all stocks are divided into homogeneous groups. And for each group, its own average cost is calculated by dividing the total cost of the group by the number of assets included in it.

At third and fourth methods estimates, it is considered that the first or last incoming stocks, respectively, are released into production first.

postings

For accounting of raw materials and materials apply counts, 15, 16, 14. The table shows the main typical postings.

Content of a business transaction	Corresponding accounts
	Dt	ct
Inventories received from suppliers, accountable persons and other creditors
Actual cost	10	60, 71, 76
VAT included	19	60, 71, 76
Actual cost	15	60, 71, 76
accounting estimate	10	15
VAT included	19	60, 71, 76
Supplier invoices paid	60	51
VAT submitted for deduction	68	19
Accounting is carried out at actual cost
Released materials from the warehouse	20, 23, 25, 26, 28, 44	10
Accounting is maintained using account 15
Released accounting materials	20, 23, 25, 26, 28, 44	10
Actual cost variances written off:
the actual cost exceeded the accounting	16	15
the actual cost did not exceed the booked cost	15	16
Materials shipped to buyers	62, 76	91
Received payment from the buyer	51	62, 76
Written off the actual cost of sold inventory	91	10
Written off the accounting estimate of the sold inventory	91	10
Deviations of the actual cost of inventories from the accounting	91	16
VAT accrued on sold inventory	91	68
Transferred to the MPZ in the order of financial investments in the authorized capital	91	10
	58	91
MPZ transferred free of charge	91	10
Reserve formed	91	14

Inventory

The law requires companies at least once a year take inventory of stocks. Extraordinary is carried out if the warehouse employee quits, if the property is sold or rented out, if the fact of theft or fraud was revealed, etc.

In the course of the inventory, the accounting data and the actual availability of stocks are compared. The verification should be carried out by a commission that signs the relevant act. This act with the result of the audit is approved by the head of the company.

The identified surplus inventories are recorded as income of the organization and are credited to the warehouse. Deficiencies are initially attributed to, and then compensated by the guilty person. If this employee has not been identified, then it refers to other expenses of the company. In case of natural disasters, it is immediately taken into account as a loss.

A webinar on the new inventory accounting procedure is presented below.

II. Valuation of inventories

5. Inventories are accepted for accounting at actual cost.

6. The actual cost of inventories purchased for a fee is the amount of the organization's actual costs for the acquisition, except for value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual costs of acquiring inventories include:

amounts paid in accordance with the contract to the supplier (seller);

amounts paid to organizations for information and consulting services related to the acquisition of inventories;

customs duties;

non-refundable taxes paid in connection with the acquisition of a unit of inventory;

remuneration paid to an intermediary organization through which inventories are acquired;

costs for the procurement and delivery of inventories to the place of their use, including insurance costs. These costs include, in particular, the cost of procurement and delivery of inventories;

the costs of maintaining the procurement and storage unit of the organization, the costs of transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories established by the contract; accrued interest on loans provided by suppliers (commercial loan); accrued prior to the accounting of inventories, interest on borrowed funds, if they are involved in the acquisition of these inventories;

the costs of bringing inventories to a state in which they are suitable for use for the planned purposes. These costs include the costs of the organization for processing, sorting, packing and improving the technical characteristics of the received stocks, not related to the production of products, the performance of work and the provision of services;

other costs directly related to the acquisition of inventories.

General business and other similar expenses are not included in the actual costs of acquiring inventories, except when they are directly related to the acquisition of inventories.

7. The actual cost of inventories in their manufacture by the organization itself is determined based on the actual costs associated with the production of these inventories. Accounting and formation of costs for the production of inventories is carried out by the organization in the manner established for determining the cost of the relevant types of products.

8. The actual cost of inventories contributed as a contribution to the authorized (reserve) capital of the organization is determined based on their monetary value agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

9. The actual cost of inventories received by the organization under a donation agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.

For the purposes of this Regulation, the current market value means the amount of money that can be received as a result of the sale of these assets.

10. The actual cost of inventories received under contracts providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the cost of assets transferred or to be transferred by the organization. Assets transferred or to be transferred by an entity are valued at the price at which the entity would normally charge similar assets in comparable circumstances.

If it is impossible to establish the value of the assets transferred or to be transferred by the organization, the cost of inventories received by the organization under contracts providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the price at which similar inventories are acquired in comparable circumstances.

11. The actual cost of inventories, determined in accordance with paragraphs 8 and these Regulations, also includes the organization's actual costs for the delivery of inventories and bringing them into a condition suitable for use, listed in paragraph 6 of these Regulations.

12. The actual cost of inventories, in which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation.

13. An organization carrying out trading activities may include the costs of procurement and delivery of goods to central warehouses (bases), incurred before they are transferred for sale, to be included in the cost of sale.

Goods purchased by an entity for sale are valued at their acquisition cost. An organization engaged in retail trade is allowed to evaluate the purchased goods at the selling price with a separate allowance for markups (discounts).

Information about changes:

By order of the Ministry of Finance of Russia dated May 16, 2016 N 64n, the Regulation was supplemented by clause 13.1

13.1. An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, can evaluate acquired inventories at the supplier's price. At the same time, other costs directly related to the acquisition of inventories are included in the cost of ordinary activities in the full amount in the period in which they were incurred.

Information about changes:

By Order of the Ministry of Finance of Russia dated May 16, 2016 N 64n, the Regulation was supplemented by clause 13.2

13.2. A micro-enterprise that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may recognize the cost of raw materials, materials, goods, other costs for the production and preparation for sale of products and goods as part of the costs of ordinary activities in the full amount of as they are acquired (implemented).

Another organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may recognize these costs as expenses for ordinary activities in the full amount, provided that the nature of the activity of such an organization does not imply the presence of significant balances of material and production stocks. At the same time, significant balances of inventories are considered to be such balances, information about the presence of which in the financial statements of the organization is able to influence the decisions of users of the financial statements of this organization.

Information about changes:

By order of the Ministry of Finance of Russia dated May 16, 2016 N 64n, the Regulation was supplemented by clause 13.3

13.3. An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, may recognize expenses for the acquisition of inventories intended for management needs as expenses for ordinary activities in the full amount as they are acquired (implemented) ).

14. Inventories that do not belong to the organization, but are in its use or disposal in accordance with the terms of the contract, are accepted for accounting in the assessment provided for in the contract.

Products are on sale. Production is impossible without raw materials and materials. It was they who received the name of inventories. In addition, these stocks are acquired for the organization of resale in the future, to meet the needs of the administrative apparatus. Inventories in accounting are becoming an important tool.

Accounting: what are its tasks in this case

For this area, there are several tasks performed by accounting. Let's list them:

1. Settlements with suppliers in due time, control of materials that are still in motion; tracking uninvoiced deliveries.
2. Monitoring compliance with the established norms of the legislation on stocks. At the same stage, redundant and unused materials are identified. Then they try to implement them.
3. Timely official completion of all documentation on actions with material assets in motion. In addition, it is necessary to identify and reflect the costs associated with the procurement of valuables, calculate the actual cost of used accessories, track balances in balance sheets and storage locations.
4. Finally, the accounting of inventories in the enterprise helps to control the value and safety, regardless of the stages of processing.

On the classification of reserves according to the law

When accounting inventories it is necessary to rely on such a document as PBU 5/01 “Accounting for material and production assets”. Stocks are mainly items for production processes or other labor functions. For one cycle in production, the full volume of stocks is consumed. The acquisition and use of materials results in costs, which are then transferred to the realizable value.

Legislative and regulatory regulation of inventory accounting in the Russian Federation

The selection of the following varieties is possible depending on the role played by reserves at various stages:

1. Inventory units, accessories used in the economy.
2. Spare parts and what is used in the package.
3. Returnable types of waste or fuel.
4. Semi-finished products purchased from others.
5. Raw materials, the main types of materials.

For accounting, the nomenclature account becomes the main unit of measurement, but not only this concept is used. It can be homogeneous groups, parties or other similar phenomena. MPZ in accounting are units that can be measured in different ways. The main thing is to choose a suitable unit so that it provides complete, reliable information about the reserves and allows you to control the movement, the availability of all the necessary components.

Accounting: using accounts

Usually we are talking about synthetic varieties. And the notation is as follows:

• "Finished products";
• "General group of goods";
• "Variations in value material assets»;
• "Preparation and acquisition of valuables";
• "Materials". In addition, each is accompanied by its own sub-account.

But there is a separate group of so-called off-balance accounts. They require a separate discussion:

• 004 - designation of goods accepted for commission;
• 003 - for materials that are being processed;
• 002 - valuables for which custody is registered.

Primary Documentation: Form Information

When organizing accounting, it is impossible to do without the following documents, which play the role of primary sources of information:

• statements for describing the balances from the warehouse;
• cards for accounting materials in warehouses;
• vacation invoices;
• waybills for registration of movements in the enterprise;
• list of requirements;
• cards with limit-intake information;
• acceptance certificate;
• data from powers of attorney;
• arrival orders.

About inventory valuation

Posting of valuables

When an object is taken into account, it is based only on the cost after the fact. The management incurs certain costs due to the acquisition - these are the actual cost in the end. Excluded from the calculation results are only fees in connection with the added value, other similar transfers. The laws of the Russian Federation describe in detail the exceptions. It is also necessary to rely on methodological guidelines for the accounting of inventories.

Any enterprise works with the actual costs of the following groups:

1. Delivery of assets to the place where they will be directly used, related investments. This also includes spending on insurance programs.
2. Transfers for intermediaries through which the inventory was purchased in whole or in part.
3. Unrefunded taxes paid in connection with the acquisition of a particular unit of goods.
4. Customs duties, other similar deductions.
5. Fee for consultations and provision of information during the purchase of goods.
6. Amounts transferred in accordance with agreements concluded with suppliers.

Estimation of materials at the time of arrival

One of the following methods may be used by management in making an assessment:

1. Including those goods that were purchased first.
2. By average.
3. For each unit, taken separately.

One method can be applied during one reporting period. Inventory in accounting is a tool that does not tolerate sudden movements.

About Inventory

An inventory of property or assets owned by an organization is carried out at least once every 12 months, in accordance with the current version of the legislation. During this procedure, they find out how many assets are available, are actually used. The results of these measurements are compared with the data of the registers that are maintained in accounting.

All features of the inventory procedure are determined individually by the head. It all depends on the current needs of the enterprise.

The Ministry of Finance of Russia has adopted a separate order, which provides additional recommendations for those involved in accounting in small and not very enterprises. The rules control any area of ​​activity, with the exception of credit and budget companies.

inventory value

The definition of value depends on how the items were received in a particular case: for a fee, free of charge, as a result of the production of the enterprise itself, or as a contribution to the formation of accounting capital. The value of any tangible assets purchased is the cost of the purchase minus VAT and other reimbursable taxes. The actual costs incurred by a company form the price of the products produced by that company. General market indicators determine the prices for goods that are purchased free of charge. It is determined at the moment when the values ​​were adopted by the organization.

Reserve for cost reduction

A reserve is formed in case the original price of goods decreases or when they suffer from premature wear and tear. "Other income and expenses" - an account that is used by accountants in this case.

Moving valuables: we draw up documents

Any operations related to materials in the enterprise must be documented accordingly. Primary accounting varieties used for the work of accountants are usually used.

The main requirement is to carefully approach paperwork. It is mandatory to have a signature on the part of responsible employees, as well as managers. Traces of the corresponding objects in the accounting should also be present. The chief accountant and managers in structural divisions are responsible for monitoring the implementation of all requirements. They also monitor such a phenomenon as the classification of inventories in accounting.

When commodity values arrive at the warehouse, a specialist at the enterprise checks the correspondence between the actual quantity and what is written in the accompanying documentation. A receipt order is issued if there are no discrepancies. An order is issued for the entire quantity of goods that has been received for storage. Drafting of documents is the responsibility of managers in the warehouse, on the day of receipt, in the amount of one copy. But there are other situations as well.

1. An act of acceptance of materials is drawn up if a difference is found between the actually shipped goods and information from the accompanying documents. Or when these documents are absent in principle.
2. The act is drawn up in two copies, the second is transferred to the supplier.
3. Sometimes accountable persons participate in the transfer of material assets. In this case, it is also necessary to issue receipt orders, in accordance with the general rules.

Additional information about the design

If drawn up advance report, then supporting documents must be issued to him. This role is usually transferred to:

• bills and checks;
• receipts;
• when purchases are made with the help of the population or markets, it is important to draw up certificates and acts.

An internal transfer invoice is needed when an item moves from department to department. The supply department must issue special orders. Only after that the invoices themselves are drawn up.

According to the method described above, products that are processed or manufactured in-house are processed. structural divisions. The main thing is that the vacation procedure is carried out only on the basis of established limits. Over-limit holidays are already issued by separate requirements.

With the consumption of valuables in connection with production processes, as well as the satisfaction of other needs of the enterprise, limit-fence cards are issued. The planning department of the company or the supply department is usually responsible for issuing these documents. The paper is issued in the amount of two copies. One is handed over to the recipient, and the other remains in the warehouse.

More about inventory

An inventory is needed in order to document not only the amount of material assets used, but also their condition at the current moment. There are several situations in which inventory becomes a requirement:

1. When the property is transferred for rent or a redemption or sale is made on it. Or during the reorganization of unitary enterprises owned by the state and the subjects of the Russian Federation.
2. Before reporting to accountants for the year.
3. If another financially responsible person appears.
4. When the facts of theft of property or its abuse, damage are revealed.
5. In case of emergencies caused by unforeseen factors.

The main purpose of any inventory is to find out how much property is actually owned. In this case, the actual availability is necessarily compared with the data obtained from accounting. Separately, it is checked whether all current liabilities are fully reflected.

Enterprises can decide for themselves how many times an inventory is carried out during the reporting period. Separately, the date for the event and the list of goods that are subject to this procedure are selected. The participation of financially responsible persons is a mandatory requirement. In addition, you can invite a special commission to resolve this issue.

1. Inventories, their composition, principles of evaluation. PBU 5/01 "Accounting for inventories"

Material and production stocks (IPZ) are materials intended for use in production activities or in the management of the organization. In other words, the inventory is a set of tangible property belonging to current assets. Current assets (current assets) are the funds invested by the organization in current operations during each production cycle.

In accordance with Guidelines for accounting of inventories, the following assets are accepted for accounting as inventories:

Used as raw materials, materials, etc. in the production of products for sale (performance of work, provision of services);

held for sale, including finished products and goods;

Used for the management needs of the organization.

The main tasks of accounting for MPZ include:

Timely and correct execution of documents for the receipt and expenditure of material assets;

Formation of the actual cost of stocks;

Systematic control over the safety of stocks in the places of their storage (operation) and at all stages of movement;

Constant control over the use of funds strictly for their intended purpose and in accordance with established standards;

Timely identification of unnecessary and surplus stocks in order to sell them or identify other opportunities for their involvement in circulation;

Periodic reconciliation of accounting data with the actual availability of products and other stocks in the places of their storage;

Conducting an analysis of the effectiveness of the use of reserves.

The use of a large number of various inventories at the enterprise implies a competent organization of accounting, which requires the classification of these reserves.

As an inventory accounting unit, an inventory number is selected, developed according to the names and homogeneous groups of these reserves. Accounting for reserves is carried out in two meters: monetary and real (quantitative).

Inventories are accepted for accounting at actual cost. The actual cost of materials purchased for a fee includes:

The cost of materials at contractual prices;

The cost of bringing materials to a state in which they are suitable for use in the enterprise;

Interest for the use of credits before the posting of materials.

Included in the TPR are transportation costs, as well as charges for storing materials at the point of purchase.

When stocks are released into production and otherwise disposed of, the enterprise evaluates them in one of the following ways:

At the cost of each unit;

at an average cost;

At the cost of the first inventory acquisition time (FIFO method).

2. Accounting for the receipt of materials. Formation of the actual cost of materials entering the warehouse.

Documents for accounting for inventories are:

Power of attorney (f. No. M-2 and No. M-2a) - is used to formalize the right of an official to act as a trustee of the organization upon receipt of material assets from the supplier. The power of attorney is drawn up in one copy by the accounting department of the organization and issued against receipt to the recipient. The validity period of powers of attorney, as a rule, cannot exceed 15 days; in exceptional cases, it may be issued for a calendar month.

Receipt order (f. No. M-4) - used to account for materials coming from suppliers or from recycling. A receipt order is drawn up in one copy by a financially responsible person on the day the valuables arrive at the warehouse. It is issued for the actually accepted amount of values. Forms of credit orders are handed over to financially responsible persons in a pre-numbered form.

The act of acceptance of materials (form No. M-7) is used to formalize the acceptance of material assets in cases where there are quantitative and qualitative discrepancies with the data of the supplier's accompanying documents, as well as when accepting stocks received without documents (for uninvoiced deliveries). The act is a legal basis for filing a claim with the supplier; it is drawn up in two copies by members of the acceptance committee with the obligatory participation of a financially responsible person and a representative of the supplier or a representative of a disinterested organization. The act is approved by the head of the organization or other authorized person. One copy of the act with the attached primary documents is transferred to the accounting department to account for the movement of material assets, the other - to the supply department or accounting department to send a claim letter to the supplier.

Synthetic accounting of stocks is carried out on active accounts 10 "Materials", 15 "Procurement and acquisition of material assets", 16 "Deviation in the cost of material assets". Accounting for material assets on synthetic accounts is carried out at actual cost or at discount prices.

Accounting for materials is kept on account 10 "Materials", to which the following sub-accounts can be opened:

10-1 "Raw materials and materials" - is designed to account for the availability and movement of raw materials and basic materials that are part of the manufactured product, forming its basis, or being necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, assistance to the production process; agricultural products prepared for processing, etc.;

10-2 "Purchased semi-finished products and components, structures and parts" - is used to account for the presence and movement of purchased semi-finished products, finished components, including building structures and parts that require assembly and are included in the cost of construction products, as well as to account for special equipment, tools and devices purchased by research and design organizations for scientific (experimental) work. General-purpose equipment and appliances are accounted for as fixed assets or IBE, and not on account 10 “Materials”;

10-3 "Fuel" - used to account for the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for operation Vehicle, technological needs of production, energy generation and heating of buildings (coal, peat, firewood, etc.). When coupons for oil products are used, they are recorded on this sub-account;

10-4 "Containers and packaging materials" - is designed to account for the presence and movement of all types of containers (except for those used as household equipment), as well as materials for its manufacture and repair;

10-5 "Spare parts" - used to account for the availability and movement of spare parts intended for repair purposes, car tires in stock and circulation, as well as the exchange fund of complete machines, equipment, engines, components created at repair plants, in repair shops organizations, etc.;

10-6 "Other materials" - is used to account for the presence and movement of production waste; irreparable marriage; materials received from the liquidation of fixed assets, worn tires, etc.;

10-7 "Materials transferred for processing to the side" - is used to account for the movement of materials transferred for processing to the side and subsequently included in the cost of products obtained from them. The costs of processing materials paid to third parties are charged directly to the debit of the accounts that record products received from processing;

10-8" Construction Materials» - used by developers. It takes into account the availability and movement of materials used directly in the process of construction and installation work, for the manufacture of building parts, as well as other material assets necessary for construction needs;

10-9 "Inventory and household supplies" - is used to account for the availability and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

Account 15 "Procurement and acquisition of material assets" is used to reflect information on the acquisition of stocks related to funds in circulation. The account reflects the purchase cost of procurement and acquisition of inventories, determined according to the supplier's settlement and payment documents, and the accounting value of the actually credited valuables;

Account 16 "Deviation in the value of material assets" reflects the difference in the cost of acquiring inventories, calculated in the actual costs of acquiring and at book value. Analytical accounting on account 16 is carried out by groups of inventories.

Materials arriving at the enterprise are accounted for on the accounts of materials. In this case, two options for accounting for materials are possible.

First option The "Materials" account takes into account the purchase cost of materials and transportation and procurement costs.

When purchasing materials, the purchasing enterprise pays the supplier the purchase cost of the materials and at the same time the enterprise bears transport and procurement costs (transportation, loading and unloading costs, etc.) The actual cost of materials consists of the purchase price and transport and procurement costs

This is reflected in the accounts as follows:

1. The supplier's invoice for purchased materials in the amount of 100,000 rubles has been accepted for payment.

Dr. Account "Materials" Invoice kit"Settlements with suppliers and contractors"

2. Accrued to the transport organization for the delivery of these materials in the amount of 30,000 rubles. D-t of the account "Materials" K-t of the account "Settlements with different debtors and creditors"

3. Written off for production raw materials and materials at the actual cost in the amount of 130,000 rubles. Account set "Materials"

Let's show it on the accounts.

Second option. With this option, raw materials and materials are accounted for on the "Materials" account at the planned standard cost, with separate accounting for deviations of the planned standard cost of materials from the actual one.

To account for operations on the procurement of materials, the account "Procurement and purchase of materials" is opened. The debit of this account reflects the purchase cost of materials and transportation and procurement costs. And the credit reflects the planned cost of capitalized materials.

This is reflected in the accounts as follows:

1. The supplier's invoice for the received materials in the amount of 300,000 rubles is accepted for payment.

Kt of the account "Procurement and purchase of materials" Kt of the account "Settlements with suppliers and contractors"

2. Accrued to the transport organization for the delivery of materials in the amount of 40,000 rubles.

Dt of the account "Procurement and purchase of materials" Kt of the account "Settlements with various debtors and creditors"

3. Materials are brought to the warehouse at the planned (normative) cost in the amount of 350,000 rubles. D-t of the account "Materials" K-t of the account "Procurement and purchase of materials"

4. Deviations of the planned cost of credited materials from the actual cost in the amount of 10,000 rubles (savings) are written off.

Kt of the account "Procurement and purchase of materials" Kt of the account "Deviation in the cost of materials"

Thus, the debit of the account "Procurement and purchase of materials" reflects the actual cost of the materials received, and the credit reflects the same materials, but at the planned (standard) cost. When comparing the debit and credit turnover on the account "Procurement and purchase of materials", savings or overruns are revealed. The revealed difference is written off to the account "Deviation in the cost of materials" in the correspondence:

when saving:

Kt of the account "Procurement and purchase of materials" Kt of the account "Deviation in the cost of materials";

overspending:

Dt of the account "Deviation in the cost of materials" Kt of the account "Procurement and purchase of materials"

After that, the account "Procurement and purchase of materials" is closed.

5. Raw materials and materials are written off for production at a planned cost in the amount of 200,000 rubles. D-t of the account "Main production" K-t of the account "Materials"

Materials for production costs are written off at the planned (standard) cost. And periodically, once a month or a quarter, deviations of the planned cost of materials from the actual cost are written off to production costs in proportion to the cost of materials used in correspondence

when saving:

Dr. accounts "Main production"

Kt of the account "Deviation in the cost of materials" - by the Red Reversal method, in case of overspending - with an additional entry.

6. Deviations of the planned cost from the actual cost are written off for the materials used for production in the amount of 5714 rubles.

Dr. accounts "Main production"

K-t of the account "Deviation in the cost of materials" - by the Red side method.

Schematically, it looks like this:

3. Accounting for the release of materials from the warehouse. Methods for estimating the consumption of materials

The release of materials from the warehouses (from the storerooms) of the enterprise to production (to sites, to teams, to workplaces) usually occurs on the basis of limits set by the supply department or other divisions (officials) by decision of the head of the enterprise. Limits on the release of materials are determined on the basis of the norms for the consumption of materials developed by the relevant services of the enterprise, the production programs of the enterprise's divisions, taking into account the balances (carryover stocks) of materials at the beginning and end of the planning period. Changes to the limits (in connection with the specification of the volumes of WIP and the balance of unused materials in the divisions of the enterprise, the change and (or) overfulfillment of the production program, the change in consumption rates, the replacement of materials, the correction of errors made in the calculation of the limit, etc.) is carried out with permission of the same persons who have been granted the right to approve them.

The primary documents for the release of materials from the warehouses of the enterprise to its divisions are (in addition to those already listed) a limit-fence card (standard inter-industry form No. M-8), a requirement-invoice (standard inter-industry form No. M-15).

At the end of the month (quarter), limit-fence cards are handed over to accounting service enterprises. When dispensing materials in excess of the limit, primary documents (limit-fence cards, requirements-waybills) are stamped (inscription) "Overlimit". Materials are released in excess of the limit with the permission of the head of the enterprise or persons authorized by him. The documents indicate the reasons for the over-limit release of materials.

Over-limit release of materials includes additional vacation associated with the correction or compensation of defects (for the production of products, products instead of rejected ones) and covering the overrun of materials, i.e. consumption in excess of the norm.

The release of materials from the warehouses of the enterprise division to production can be recorded directly in the warehouse accounting cards. In this case, consumable documents for the issue of materials are not issued. Materials are issued on the basis of limit-fence cards issued in one copy. The vacation limit can also be specified in the card itself. The recipient signs for the receipt of materials directly in the warehouse accounting card. The cipher or name of the order (costs) is also indicated here.

With this system of issue of materials from the warehouse, the warehouse accounting card is a register analytical accounting and at the same time performs the functions of the primary document.

The return of unused materials to the warehouse by the divisions of the enterprise is issued by waybills or limit-fence cards. The materials handed over to the warehouse arrive at the warehouse with simultaneous write-off from the report of the enterprise division. If these materials have been written off to production, their cost is attributed to the reduction of the corresponding costs.

4. Accounting for materials in warehouses and when released into production. Methods of analytical accounting of materials

Material values ​​come to organizations from suppliers on the basis of concluded supply contracts. Suppliers of material assets simultaneously with the shipment of products send the buyer accompanying documents (invoices, waybills, etc.). The received valuables are handed over to the warehouse by an authorized person or a representative of the supply (marketing) department against the receipt of the warehouse manager on the accompanying documents. A standard contract on full liability must be concluded with the warehouse manager (storekeeper). In the absence of the position of the warehouse manager, his duties may be assigned to any employee of the organization with his consent and with mandatory conclusion liability agreements. The storekeeper can be released from his position only after a complete inventory of inventory items and their transfer under the act.

Upon receipt of materials from suppliers, the warehouse manager checks that their actual quantity corresponds to the data of the supplier's accompanying documents. If there are no discrepancies, then the warehouse manager issues receipt orders (f. No. M-4) for the entire number of received material assets in one copy for each type of material on the day they are received. Forms of receipt orders are issued to the warehouse manager in a pre-numbered form. It is possible to receive material assets without issuing a receipt order, if there are no discrepancies between the amount of material assets actually received and the amount indicated in the supplier's accompanying documents. In this case, the warehouse manager puts a stamp on the supplier's document, the imprint of which contains the same details as in the receipt order.

If, when accepting materials from suppliers, a discrepancy with the data of the accompanying documents is established (shortage, surplus, regrading) or there is an uninvoiced delivery (receipt of materials without the supplier's accompanying documents), the warehouse manager, together with a representative of the supplier or an independent organization, draws up an act of acceptance of materials (f. No. M-7) in two copies. In these cases, receipt orders are not drawn up and the act is both a receipt document and the basis for clarifying settlements with the supplier. The second copy of the act is transferred to the supplier.

If during the day several deliveries of a homogeneous cargo are made, then one receipt order can be issued for the whole day. On the reverse side of the receipt order, a note is made about each individual acceptance, summing up the total for the day.

Materials can come to the organization from accountable persons. In this case accountable person transfers tangible assets purchased for cash cash in shops, markets, among the population, etc., to the warehouse manager, who comes to them by issuing receipt orders in the generally established order.

When compiling an advance report on the amounts spent on the acquisition of material assets, it is necessary to attach supporting documents confirming the purchase: invoices and receipts of stores, receipts of cash receipts, acts (certificates) if purchases are made in the markets or from the population.

The warehouse manager keeps records of the movement and balances of materials in warehouse accounting cards of a standard form (form No. M-17). A separate card is opened for each stock item number. Therefore, warehouse accounting is called varietal and is carried out only in kind. Forms of cards are issued to the warehouse manager against receipt on the basis of a register in which their number and registration numbers are indicated.

An entry in the cards is made by the warehouse manager on the basis of primary documents on the day of the operation. After each entry, the balance is displayed for each item number, grade, size of the corresponding stocks. On the basis of these data, the warehouse manager promptly informs the management of the organization, the marketing service about the status of stocks for individual items, as well as about the balance of stocks that have been out of stock for a long time.

Warehouse accounting of materials can be kept in the books of grade accounting, which contain the same details as warehouse accounting cards.

Periodically (at least once a week), employees of the material department of the accounting department check the correctness of the entries in the warehouse accounting cards while simultaneously checking the execution of primary documents. The rest of the materials displayed in the cards are confirmed by the signature of the inspector. Then the warehouse manager draws up a register of delivery of receipts and expenditure documents and submits it with the necessary accompanying documents (suppliers' invoices, waybills, etc.) to the accounting department. Documents are selected in packs according to groups and item numbers of stocks. Limit-fence cards are surrendered as the limit is used. At the end of the month, they must all be transferred to the accounting department.

At the end of the month, the warehouse manager transfers the quantitative balances from the warehouse accounting cards to the balance book (statement), which is maintained according to the balance sheet accounts of inventories, sub-accounts, groups of stocks and their individual types.

Control over the correctness of warehouse accounting is carried out in the accounting department by checking the correctness of the preparation and execution of primary documents, records of the movement of materials in the warehouse accounting cards and their balances in the balance book.

Analytical accounting of materials in the accounting department is carried out in monetary terms for materially responsible persons (warehouses) in the context of balance sheet accounts (subaccounts) and groups of stocks.

The primary documents received from the warehouse to the accounting department are checked in terms of the correctness of their execution, and then taxed (estimated) at fixed accounting prices. The results of registers of documents (in terms of income and expenditure) are reflected in synthetic accounts, sub-accounts and groups of materials in accumulative statements. At the end of the month, the information of the accumulative statements is used to compile group turnover statements for each warehouse.

The correctness of the inventory of materials is checked by comparing the cost totals for each group of stocks in the balance book with similar balances in the group turnover sheet. If discrepancies are found between the indicators of warehouse accounting with those of the group turnover sheet, then, as a rule, a sorted turnover sheet is compiled within the group of stocks for which discrepancies are identified.

This method of accounting for materials is called operational accounting, or balance sheet.

Similar information.