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Synthetic and analytical accounting of inventories. Accounting for inventories. Analytical inventory accounting

1.2 Organization of synthetic and analytical accounting of material production stocks

The following synthetic accounts are used to account for inventories: 10 “Materials”; 11 "Animals for cultivation and fattening"; 14 "Reserves for depreciation of material assets"; 15 "Procurement and acquisition of material assets"; 16 "Deviation in the value of material assets"; 19 "VAT on material assets",

off-balance accounts 002 “Inventory accepted for safekeeping” and 003 “Materials accepted for processing”. The following sub-accounts can be opened for account 10 "Materials":

1) Raw materials and materials;

2) Purchased semi-finished products and components,

designs and details;

3) Fuel;

4) Containers and packaging materials;

5) Spare parts;

6) Other materials;

7) Materials transferred for processing to the side;

8) Construction Materials;

9) Inventory and household supplies.

The above classification corresponds to the new Chart of Accounts

and Instructions for its use No. 94n dated October 31, 00. On synthetic accounts, accounting for material assets is carried out at actual cost or at discount prices. When accounting for materials at actual cost, all expenses for their acquisition are included in the debit of material accounts. Depending on the accounting policy adopted by the organization, the receipt of materials can be reflected using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets” or without using them.

If the organization uses accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”, on the basis of the settlement documents of suppliers received by the organization, an entry is made in the debit of account 15 “Procurement and acquisition of material assets” for the amount of actual costs and credit accounts 60 “Settlements with suppliers and contractors”, 20 “Main production”, 23 “Auxiliary production”, 71 “Settlements with accountable persons”, 76 “Settlements with different debtors and creditors”, etc., depending on where certain values were received, and on the nature of the costs of procurement and delivery of materials to the organization. At the same time, the entry on the debit of account 15 "Procurement and acquisition of material assets" and the credit of account 60 "Settlements with suppliers and contractors" is made regardless of when the materials were received by the organization - before or after receipt of the supplier's settlement documents. The posting of materials actually received by the organization is reflected in the debit entry of account 10 “Materials” and the credit of account 15 “Procurement and acquisition of material assets” at accounting prices.

The cost of materials remaining on the way at the end of the month or not taken out of the suppliers' warehouses at the end of the month is reflected in the debit of account 10 "Materials" and the credit of account 60 "Settlements with suppliers and contractors" (without posting these values to the warehouse).

The release of inventories is carried out in accordance with Chapter III p.

The actual consumption of materials in production or for other business purposes is reflected in the credit of account 10 "Materials" in correspondence with the accounts of production costs (sales expenses) or other relevant accounts in the assessment of their actual cost. If, in current accounting, materials are valued at the enterprise at unchanged planned and estimated prices, the used materials are written off first in the valuation at accounting prices, and then the cost deviations related to them from accounting prices. To determine the amount of deviations to be written off, the average percentage of deviations in the cost of materials from accounting prices that has developed over the month is determined, and then the absolute amount of deviations is calculated. The amount of deviations of the actual cost from their value at discount prices is debited from the credit of account 10 “Materials” or 16 “Deviation in the cost of material assets” to the debit of the same accounts where the used materials were written off. Upon disposal of materials (sale, write-off, transfer free of charge, etc.), their value is written off to the debit of account 91 “Other income and expenses”. Material assets accepted for safekeeping are recorded on the off-balance account 002 “Inventory accepted for safekeeping”.

In the process of production and economic activity

OJSC "Orsknefteorgsintez" purchases materials by bank transfer and cash from suppliers, accountable persons or manufactures them on your own. Accounting for materials is carried out without using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”.

The logistics department determines the need for material resources on the basis of applications received from the shops. For the supply of materials, the company enters into contracts with suppliers. The materials received by the enterprise are drawn up by accounting documents in the following order:

Together with the shipment of products, the supplier sends the buyer settlement and other accompanying documents: an invoice (Appendix B), waybills (Appendix C), a railway bill, if the goods arrived by railway(Appendix D), etc. These documents are sent to the responsible executor for supply, and then to the accounting department.

The logistics department maintains a register of incoming goods (Appendix D), which indicates: registration number, date of entry, name of the supplier, date and number of the transport document, number, date and amount of the invoice, type of cargo, number and date of the receipt order , as well as compliance with the terms of delivery is checked and a decision on payment is made. In the case of advance payment, the materials are paid for by OAO Orsknefteorgsintez before they are shipped by the supplier, and the transport documents are handed over to the freight forwarder to receive the cargo. To receive materials from the warehouse of nonresident suppliers, the forwarder is issued a power of attorney (Appendix E), which indicates the list of materials to be received.

For example, invoice No. 10 dated 03.09.01 was paid. LLC "UZA" coal 2 tons at a price of 1000 rubles. for the amount of 2000 rubles, salt 3 tons at a price of 300 rubles. for the amount of 900 rubles, VAT 20% - 580 rubles, for the total amount of 3480 rubles. When accepting materials, act No. 18 of 20.09.01 was drawn up. Received coal 1.5 tons at a price of 1000 rubles. for the amount of 1500 rubles, salt 3 tons at a price of 300 rubles. in the amount of 900 rubles. Postings are given in the accounting:

Dt Kt amount, rub. operation

60 51 3480 - supplier invoice paid.

10 60 2400 - actually received materials are credited.

19 60 480 - including VAT on received materials.

76 60 500 - the amount of the shortage is reflected.

19 60 100 - VAT on shortage is included.

Received 0.5 tons of coal from the supplier, the following entries are given in the accounting:

10 76 500 - the missing cargo has been credited.

19 76 100 - VAT on the received shortage is taken into account.

68 19 580 - VAT accepted for offset.

The materials accepted by the storekeeper are issued by receipt orders (Appendix G), which are signed by the storekeeper, the economist of the logistics department and the forwarder. Material values come in the appropriate units of measurement. If materials are received in one unit and are accepted for accounting in another, then they are credited simultaneously in two units of measurement.

In cases where the quantity and quality of the materials arrived at the warehouse do not correspond to the data of the supplier's invoice, the materials are accepted by the commission and draw up a material acceptance certificate (Appendix I), which serves as the basis for filing a claim with the supplier.

The enterprise has a list of officials responsible for the acceptance and release of material assets, with whom a liability agreement is concluded. Grade accounting is carried out on the stock accounting cards of materials according to the standard form No. M-17. (Appendix K) A separate card is opened for each item number of the material. Acceptance - delivery of primary documents is made out by drawing up a special register, which indicates the number and numbers of primary documents to be handed over (separately for income and expenditure) and are transferred to the accounting department within the established time frame. The deadline for submitting the register for income is from the 10th to the 30th day of each month, and for the expense on the 15th and 25th of each month.

Accounting for settlements with suppliers is organized on account 60 “Settlements with suppliers and contractors”. The loan reflects the debt to suppliers.

For example: the account of LLC "Dionis - S" was accepted for a steel sheet, in the amount of: 244,500 rubles, including VAT 20% - 40,750 rubles.

Postings are made in the accounting:

Dt Kt Amount, rub. operations

10 60 203750 - for the amount of the invoice without VAT.

19/3 60 40750 - for the amount of VAT on the supplier's account.

60 51 244500 - transferred from the current account

suppliers the amount for materials.

68 19/3 40750 - accepted for VAT offset.

Accountable persons purchase materials in trade organizations and the document confirming the cost of the purchased materials is a sales receipt, which is attached to the advance report.

For example, an accountable person purchased chemical reagents for the needs of a laboratory in the amount of 120 rubles.

The following entries are included in the accounting:

Dt Kt Transaction amount

10 71 120 rub. - materials were received from the accountable person;

Accounting for settlements with suppliers of materials is kept in the order journal No. 6. (Appendix L). At the end of the month, the data indicators of the journal-order No. 6 are summarized to obtain turnovers on account 60 “Settlements with suppliers and contractors” and transfer them to the General Ledger. The original invoices received from suppliers are stored in the invoice register and are subject to registration in the purchase book in chronological order as materials are paid and received. (Appendix M).

Accounting for material resources at the enterprise is fully automated. Order Journal No. 6 and all receipt forms are printed automatically.

Materials are released from the warehouse of the enterprise for production consumption, household needs, to the side, for processing and in the order of the sale of surplus and illiquid stocks.

To ensure control over the consumption of materials and its proper documentation, enterprises carry out appropriate organizational measures. An important condition for monitoring the rational use of materials, for example, is their rationing and release on the basis of established limits. Limits are calculated in the technical department on the basis of data from the planning department on the volume of output and material consumption rates per unit of output.

All services of the enterprise have a list of officials who are granted the right to sign documents for the receipt and release of materials from the warehouse, as well as issue permission to export them from the enterprise. In OAO Orsknefteorgsintez, the head of the logistics department and the chief accountant or deputy chief accountant have the right to sign such documents.

The consumption of materials released into production on a daily basis is drawn up with limit-fence cards. (Appendix H), but they are used at this enterprise not in accordance with the rules for their use, but as an expense document without indicating the limit and the remainder of the limit. Cards are issued by the receiving workshop in two copies for one or more types of materials, for a period of one month. They indicate only the number of the warehouse issuing materials, the receiving workshop, the item number and name of the materials being dispensed, the unit of measurement and the amount of monthly consumption of materials. One copy of the limit-fence card is handed over to the receiving workshop, the other - to the warehouse. The storekeeper records the amount of material issued in both copies of the card and signs in the card of the receiving workshop. The representative of the workshop signs for the receipt of materials in the map located in the warehouse.

If materials are released from the warehouse infrequently, then their release is issued with single-line requirements - invoices (Appendix P), which are issued by the recipient's workshop in two copies: the first with the storekeeper's receipt remains in the workshop, the second with the recipient's receipt - with the storekeeper. The requirement-invoice is also signed by the responsible person of the logistics department, his head and the deputy chief accountant.

For example, materials released from the warehouse to production:

Dt Kt Amount, rub. operation

20 10 12000 - 5 tons of the additive were supplied to the main production.

23 10 10000 - 10 tons of soda were released to the auxiliary shop.

25 10 1000 - the filter cloth for the oil block filters was released.

26 10 180 - 3 kg of alcohol was released to general economic services.

Based on the primary documents in the accounting department, the statements “Consumption of materials by workshops” (Appendix P), “Distribution of materials by cost accounts” (Appendix C), “Consumption of materials by warehouses” (Appendix T), “Consumption of materials in production by groups” are compiled (Appendix U). The release of materials to third-party organizations or farms of their enterprise located outside it is issued with a pass (Appendix) and waybills for the release of materials to the side (Appendix), which are issued by the economist of the logistics department in 3 copies.

For example, 3 rubber hoses are sold at a price of 30 rubles per piece to a third-party organization Breeze LLC, entries are made in accounting:

Dt Kt amount, rub. operation

62 91/1 120 - revenue from the sale of materials is reflected.

91/3 68 20 - VAT is included for payment to the budget.

91/2 10 90 - the actual cost of the material has been written off.

91/9 99 10 - profit from the sale of materials is reflected.

On the established days, documents on the receipt and consumption of materials (on the 15th and 25th of each month) are handed over to the accounting department of the enterprise according to the register of acceptance and delivery of documents drawn up in two copies: the first is handed over to the accounting department against the receipt of the accountant on the second copy, and the second remains in the warehouse. (Appendix)

The accountant processes the requirements-invoices, putting down the price, amount and code of production costs, and enters the data into the computer.

The movement of materials is reflected in the turnover sheet of materials for warehouses (Appendix). The materials that the workshop issues for its needs are put under the report of the workshop, and the further movement of these materials can be traced from the turnover sheet of the workshop (Appendix). Such statements are printed every month, and allow you to track the change in the remains of a particular material. At the end of the reporting period, the data is exported to the production department for cost calculation. Write-off of materials by workshops for workshop needs and repairs is carried out from the 1st to the 25th day of each month by an act of work performed (Appendix). All material consumption forms are printed automatically.

Synthetic accounting of inventories is carried out, as already noted, on synthetic accounts 10 "Materials", 11 "Animals for growing and fattening", 14 "Reserves for depreciation of material assets", 15 "Procurement and acquisition of material assets", 16 "Deviation in cost of materials".

The list of sub-accounts that can be opened for account 10 "Materials" is specified in clause 6.2. Agricultural organizations can open separate sub-accounts for account 10 "Materials" to account for seeds, planting material and feed (purchased and own production); mineral fertilizers; pesticides used in the fight against pests and diseases of agricultural crops; biopreparations, medicines, etc.

On synthetic accounts, accounting for material assets is carried out at actual cost or at discount prices.

When accounting for materials at actual cost, all expenses for their acquisition are included in the debit of material accounts.

Upon receipt of materials, the material account 10 "Materials" is debited and credited:

Account 60 "Settlements with suppliers and contractors" - for the cost of materials received at the prices of suppliers with all mark-ups of marketing and supply organizations and transport and procurement costs;

Account 76 "Settlements with various debtors and creditors" - for the cost of services paid by checks to transport (railway and water) organizations;

Account 71 "Settlements with accountable persons" - for the cost of materials paid from accountable amounts;

Account 20 "Main production" - for the cost of returnable waste;

Other accounts.

The material values received from the dismantling of decommissioned fixed assets, and the surplus of materials identified during the inventory, are valued at market value and come from the debit of account 10 from the credit of account 91 "Other income and expenses".

Materials received under a donation agreement and free of charge are accepted for accounting at market value on the debit of account 10 from the credit of account 98 "Deferred income". As materials received free of charge are written off to cost accounts and for other reasons of disposal (to accounts 20, 23, 25, 26, 97, etc. from the credit of account 10), their cost is debited from account 98 to the credit of account 91.

Agricultural organizations reflect the products of their own production of the current year on account 10 "Materials" during the year at the planned cost (debit of account 10, credit of account 20 "Main production"). After compiling the annual reporting cost estimate, the planned cost of materials is adjusted to the actual cost by the "red reversal" method (if the actual cost is lower than the planned one) or by the additional posting method (if the actual cost is higher than the planned one).

When accepting materials from suppliers, surpluses or shortages of the actually received amount of materials may be identified in comparison with the documentary data drawn up by the act. The surplus comes under the act and is valued at the accounting prices of the organization or at selling prices. The purchasing department then reports the surplus to the supplier and asks for a payment request for the value of the surplus.

The procedure for accounting for shortages and damage found upon acceptance of materials is set out in § 6.7.

The analytical accounting of the receipt of materials largely depends on the choice of accounting price. If average purchase prices are used as accounting prices, then the received materials are reflected in each analytical account at average prices. The margins of marketing and supply organizations and transport and procurement costs for all received materials are taken into account on one analytical account "Transport and procurement costs and margins of supply and marketing organizations."

If the accounting price is the planned cost of materials, then the received materials are reflected on each analytical account at the planned cost, and the difference between the actual and planned cost of materials is shown on the analytical account "Deviations of the actual cost from the planned".

Materials released into production and for other needs are debited from the credit of material accounts to the debit of the corresponding accounts of production costs and to other accounts within a month at accounting prices. In this case, the following accounting entry is made:

Debit of account 20 "Main production" (materials released to the main production)

Debit of account 23 "Auxiliary production" (materials released to auxiliary production)

The debit of other accounts, depending on the direction of the expenditure of materials (25, 26, etc.) The credit of account 10 "Materials" or other accounts for accounting for materials.

Sold materials are written off from the credit of account 10 to the debit of account 91 "Other income and expenses". The debit of account 91 also reflects the costs associated with the sale of materials, and the amount of VAT on the materials sold.

It should be noted that if the sale or exchange of materials is not fulfilled the necessary conditions recognition of revenue, then the released materials are debited from the credit of account 10 not to the debit of account 91, but to the debit of account 45 "Goods shipped". After the recognition of proceeds from the sale of materials, they are written off from the credit of account 45 to the debit of account 91 "Other income and expenses".

When writing off materials (due to unsuitability), they are debited from account 10 "Materials" to the debit of account 94 "Shortages and losses from damage to valuables".

Depending on the specific reasons for writing off from account 94, written off materials are attributed to the accounts of production costs and distribution costs, calculations for compensation for material damage (account 73) or financial results (account 91).

The cost of materials at accounting prices between different accounts of production costs and other areas of disposal of materials is distributed on the basis of a list of distribution of materials, which is compiled according to the primary documents on the consumption of materials.

After a month, the difference between the actual cost of the materials used and their cost at accounting prices is determined. The difference is written off to the same cost accounts to which materials were written off at discount prices (accounts 20, 23, 25, 26, etc.). Moreover, if the actual cost is higher than the accounting price, then the difference between them is written off by additional accounting entries, while the reverse difference (which is possible when using the planned cost of materials as the accounting price) is written off using the "red reversal" method, i.e. negative numbers.

Deviations of the actual cost of materials from their value at accounting prices are distributed between the materials used and remaining in the warehouse in proportion to the cost of materials at accounting prices. For this purpose, the percentage of deviations of the actual cost of materials from the accounting price is determined and the ratio found is multiplied by the cost of the released and remaining materials at accounting prices.

The percentage of deviations of the actual cost of materials from the fixed accounting price (x) is determined by the following formula:

where - deviation of the actual cost of materials from their cost at discount prices at the beginning of the month;

Deviation of the actual cost of materials from their cost at accounting prices for materials received per month;

The cost of materials in fixed accounting prices at the beginning of the month;

The cost of materials received during the month at accounting prices.

Features of the analytical accounting of materials at average purchase prices are considered on the example of the operations presented in Table. 6.2. Additional data is given below.

Industrial stocks, according to their economic nature, will be objects of labor. Together with the means of labor and labor force, materials provide a production process in which they can be used once. The cost of inventories is fully transferred to the created product.

In the production process, materials can be used in different ways: they can be completely consumed in the production process (raw materials), or change their form (for example, lubricants) Some materials enter the product without any changes (spare parts), others do not are part of the mass or chemical composition of the product, but contribute to its manufacture (wear items)

Industrial stocks, depending on their role in production, are divided into the following types:

raw materials (products of extractive industries);
basic materials (materials that form the basis of the product or are a component for its creation);
fuel;
purchased semi-finished products and components (items purchased to create and complete the product);
auxiliary materials (materials that are involved in the manufacture of products and are consumed for technical and economic needs - paints, cleaning materials, etc.);
spare parts (equipment parts for replacing worn ones);
low-value and fast-wearing items;
containers (items for packaging, transportation and storage of materials and products);
Other materials.

Inventories are also classified according to technical properties, highlighting ferrous metals, non-ferrous metals, rolled products, chemicals, etc. In the context of these groups, enterprises keep records of receipts, consumption and balances of inventories.

Organization of material accounting and evaluation

The main tasks of accounting for material assets are as follows:

correct formation of costs and identification of results for the production and consumption of material assets;
correct and timely documentation of the operation for the movement of material assets;
ensuring control over the availability and movement of property, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;
organization of control over the availability and safety of materials in places of storage by financially responsible persons;
systematic monitoring of the availability of stocks of material assets in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with approved standards;
ϲʙᴏ timely identification of unnecessary (excess) stocks of material assets to be sold.

The correct organization of accounting for the presence and movement of material assets in small enterprises, the strengthening of control over their safety and intended use largely depend on the conditions:

the presence in the organization of unified nomenclature price tags developed by it, indicating in them, for each nomenclature number of raw materials and materials, purchase contract prices, retail, wholesale and planned accounting prices of durable use (at least 1 year) used in the current analytical accounting of the movement of material assets;
conducting a monthly inventory of the remains of raw materials and materials located at the workplaces of the craftsmen and in the storerooms of structural divisions;
application of standard forms of primary documentation for the registration of the movement of material assets.

For the correct organization of accounting for materials at enterprises, special documents are developed - the nomenclature and the nomenclature-price tag. Under the nomenclature is understood a systematic list of the names of all inventories available at a given enterprise.

The nomenclature of material assets should contain comprehensive information about each material:

name in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with established standards;
full characteristics of the material (brand, grade, size, unit of measurement, etc.);
item number - a symbol that replaces all of the listed characteristics of the material.

If the nomenclature also indicates the accounting price of each type of material, then it is called the nomenclature-price tag.

In the course of production, the materials accounting documents at the enterprise indicate not only the name of the material, but also its item number, which makes it possible to avoid errors associated with the use of different names to designate one material and with the use of different units of measurement.

In the balance sheet and synthetic accounting, material assets are reflected at the actual cost of acquisition, which includes the purchase price of the material and transportation and procurement costs (TR) of margins and expenses for the procurement and delivery of materials to the consumer's warehouse. TO TZR ᴏᴛʜᴏϲᴙt:

margins of supply organizations;
maintenance of points in the places of procurement of raw materials;
travel expenses associated with the acquisition of materials;
the cost of exchange services;
interest for the purchase of materials on credit;
customs duties and import taxes;
cargo insurance and protection;
payment for the carriage of goods;
delivery and unloading costs;
losses from shortages along the way within the limits of natural attrition.

Determination of the actual cost of materials in the current accounting with a diverse range of materials, with the receipt of the same materials from different suppliers and with different conditions delivery will be quite difficult. For this reason, discount prices are used in current accounting, which are most often:

purchase price;
average purchase price;
average actual cost of acquisition (procurement);
planned cost of acquisition (procurement), etc.

FIFO and LIFO methods can also be used to evaluate materials.

In ϲᴏᴏᴛʙᴇᴛϲᴛʙ and with the method FIFO(“First in, first sold”) materials released into production are accounted for at the actual cost of the first batch, and then, when the volume of the first batch has dried up, at the cost of the second, third, etc. in chronological order of acquisition of this type of material.

By method LIFO(“Last in, first sold”) materials are accounted for in reverse order: first at the cost of the last batch, then the penultimate, etc. This method is more effective in inflationary conditions, since it allows you to increase the cost and reduce profits.

When accounting estimates of inventories are used in current accounting, their actual cost is determined at the end of the reporting period (month) by adjusting the accounting estimate of materials used for production by the amount of deviations from the actual cost of acquisition.

And in the end, all materials are accounted for at the actual cost of their acquisition.

Materials, the price of which has decreased during the year, if they are morally obsolete or have lost quality, are reflected in the balance sheet at the end of the reporting year at the price of a possible sale, when it is lower than the cost of procurement (acquisition) Material published on http: // site

Documenting the movement of inventories

Registration of receipt of material assets.

Raw materials and supplies arrive:

from suppliers or accountable persons who purchased materials for cash;
from writing off fixed assets and IBE that have become unusable;
may be self-produced.

Incoming materials are documented in accounting documents in the following order. Together with the shipment of products, the supplier sends settlement and other accompanying documents:

payment request in two copies (one - to the buyer, the other - to the bank);
waybills;
railway bill of lading receipt, etc.

Settlement and other documents related to the receipt of materials are sent to the accounting department to check the correctness of execution, after which they are transferred to the responsible supply contractor.

In the supply department, according to the documents, they check the volume, assortment, delivery times, prices, quality of materials and other contractual conditions and make a note of full or partial acceptance. The responsibilities of the supply department, in addition, include control over the receipt of goods and their search. To conduct this work, the supply department maintains a log of incoming goods. The verified payment requirements are transferred by the supply department to the accounting department, and the receipts of transport organizations - to the freight forwarder for receiving and delivering materials.

The freight forwarder accepts the arrived materials by the number of places and weight. If there are doubts about the safety of the cargo, the freight forwarder may require the transport organization to check the cargo. In the event of a shortage (places or mass), damage to containers, damage to materials, a commercial act is drawn up, which serves as the basis for filing claims against the transport organization or supplier.

Upon receipt of materials from the warehouse of non-resident suppliers, the forwarder takes a work order and a power of attorney. These documents provide a list of materials to be obtained. When accepting materials, the freight forwarder performs quantitative and qualitative acceptance. The forwarder delivers the accepted materials to the warehouse and hands them over to the warehouse manager, who checks the quantity and quality of the material according to the supplier's invoice.

The storekeeper draws up the received materials with receipt orders (single-line or multi-line). It is important to note that a single-line order is made up for only one type of material; The receipt order is signed by the warehouse manager and forwarder.

Materials are accounted for in ϲᴏᴏᴛʙᴇᴛϲᴛʙ measuring units - weight, volume, linear, count. If materials are received in one unit of measurement and consumed in another, then they are taken into account simultaneously in two units of measurement.

In the event that the quantity and quality of the materials arrived at the warehouse are not ϲᴏᴏᴛʙᴇᴛϲᴛʙ according to the supplier's invoice, the commission accepts the materials and draws up an acceptance certificate, which serves as the basis for filing claims with the supplier. A representative of the supplier or a disinterested organization must be invited to the commission. A similar act is also drawn up upon acceptance of materials received without a supplier's account (non-invoiced deliveries)

When transporting materials by road, a consignment note is used as the primary document, which the consignor makes up in 4 copies. The first copy serves as the basis for writing off materials from the consignor, the second for the receipt of materials by the recipient, the third for settlements with the motor transport organization (it will be an attachment to the invoice for payment for the transportation of valuables), the fourth for accounting for transportation and is attached to the waybill.

materials own production, production waste, materials remaining from the liquidation of fixed assets, etc., upon receipt at the warehouse, they are issued with single-line or multi-line invoices for the internal movement of materials. Invoices are issued by delivery shops in 2 copies. It is important to note that one serves as the basis for writing off materials from the delivery shop, the second is sent to the warehouse, where it is used as an incoming document.

Accountable persons purchase materials for cash. A document confirming the cost of the purchased materials will be a commodity invoice or an act (certificate) drawn up by an accountable person. In this document, the accountable person sets out the content of the business transaction, indicating the date, place of purchase, name and quantity of materials and price. The act (certificate) also reflects the data of the passport of the seller of the goods. This act (certificate) is attached to the advance report of the accountable person.

Registration of the consumption of inventories. Materials are released from the warehouse for production consumption, to the side, for processing, for the sale of surplus and illiquid stocks. The procedure for registering the release of materials depends on the organization of production, the frequency of release of materials, etc. The consumption of released materials is issued daily with limit-fence cards, which are issued in 2 copies for one or more types of materials, traditionally for a period of one month. There may be quarterly and semi-annual with tear-off monthly coupons for actual vacation. The limit-fence cards indicate the type of operations, the number of the warehouse releasing materials, the receiving workshop, the cost code, the item number and the name of the materials being dispensed, the unit of measurement and the limit of the monthly consumption of materials, which is calculated in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with the production program and consumption rates. It is important to note that one copy of the limit-fence card is handed over to the receiving workshop, the other remains in the warehouse. The storekeeper records the amount of released material and the balance of the limit in both copies of the card and signs in the card of the receiving workshop. The representative of the workshop signs for the receipt of materials in the card, which remains in the warehouse.

Materials from the warehouse, the release within the established limit, the release of over-limit materials or the replacement of one material with another in the absence of material in the warehouse, is issued by an extract of a separate act-requirement for the replacement (additional release) of materials. When replacing, an entry is made in the limit-intake card of the material being replaced: “Replacement, see requirement No. __” and the balance of the limit is reduced.

Unused and returned to the warehouse materials are recorded in the limit-fence card without paperwork.

If the materials are released infrequently, then the release is issued with single-line or multi-line invoices for the release (internal movement). The requirements are issued by the receiving workshops in 2 copies. It is important to note that one (with the receipt of the storekeeper) remains in the workshop, the second (with the receipt of the recipient) remains with the storekeeper.

The issue of materials to third-party organizations or subdivisions of its organization located outside it is drawn up with waybills for the release of materials to the party. Invoices are issued by the supply department in 2 copies on the basis of orders, contracts and other documents.

Instead of primary documents for the consumption of materials, you can use warehouse accounting cards. Representatives of the receiving workshops sign in the warehouse accounting cards themselves in receiving materials. When ϶ᴛᴏm, the cards put down the code of production costs for the subsequent grouping of records by calculation objects and cost items. This combination of expense documents and inventory cards reduces the amount of accounting work and enhances control over compliance with stock standards.

The release of materials for the production of products and the provision of services in small organizations is carried out without issuing special documents. Actually used materials by type are reflected in acts or reports on the release and sale of finished products. Acts are drawn up ten days by an employee of the organization responsible for the acceptance, storage and sale of products. The act is approved by the head of the organization and serves as the basis for writing off materials.

On certain days, documents on the receipt and consumption of materials are handed over to the accounting department of the enterprise according to the register of acceptance and delivery of documents, which is made up in 2 copies. The first is handed over to the accounting department, the second with the accountant's receipt remains in the warehouse.

Warehouse and bookkeeping

Accounting for inventories in the warehouse is carried out by the warehouse manager (storekeeper), who will be the financially responsible person. With the storekeeper in the prescribed form, a standard agreement on full individual liability is concluded. If the position of the warehouse manager is not in the staffing table of the enterprise, his duties can be assigned to any employee of the organization (with his consent) with the obligatory conclusion of an individual liability agreement. A storekeeper can be dismissed from his position only after a complete inventory of goods and materials and the transfer of valuables according to the ϲᴏᴏᴛʙᴇᴛϲᴛʙdeed.

For each item number of materials, the storekeeper fills in a material label and attaches it to the place of storage of certain materials. The label indicates the name of the material, item number, unit of measure, price and availability limit of materials.

The movement and the remains of materials are taken into account in warehouse accounting cards materials. It is worth saying that for ϶ᴛᴏgo, a separate card is opened for each item number, accounting is kept only in kind. (Such accounting is called sorted.) The cards are opened in the accounting department and the warehouse number, material name, brand, grade, profile, size, unit of measure, item number, discount price and limit are recorded in them. Then the cards are transferred to the warehouse and the storekeeper fills in the columns of income, consumption and balance of materials. The storekeeper makes an entry in the cards on the basis of primary documents on the day of the transactions. After each entry, the balance of materials is displayed, so that the warehouse has operational information about the state of stocks of materials. In the event that the balance of materials is above or below the stock limit, the warehouse manager is obliged to report the ϶ᴛᴏm to the supply department.

You can also keep records of materials in the books of varietal accounting, with ϶ᴛᴏm they must contain the same details as warehouse accounting cards.

Instead of warehouse accounting cards, systematically compiled machine-grams-sheets of movement and balances of materials are used. Based on primary documents, they reflect the same data as in warehouse accounting cards. Maschinograms can be used to control the movement and condition of materials in the warehouse.

Primary documents, after recording the data in the warehouse accounting cards, are transferred to the accounting department. Limit-fence cards are transferred as the limit is used, but no later than the 1st day of the next month. The delivery of documents is formalized by the register, in which the name and numbers of the documents to be submitted are indicated.

In workshops with pantries, financially responsible persons draw up monthly reports on the balances and movement of materials in the report and submit them to the accounting department. The reports provide information on the balance of materials at the beginning of the month, on the consumption and balance at the end of the month. In the reports of the masters at the factories, in addition to the actual consumption of materials, they also indicate the consumption of materials according to the norm. The normative consumption of materials is calculated in the accounting department, where the report is also taxed.

When using material reports, there is no need to draw up other documents for the consumption of materials, the accounting of materials in the report is simplified, since reports of financially responsible persons can be used as analytical accounting registers.

There are several options for accounting for inventories in accounting. So, in the accounting department, analytical accounting cards are opened for each type and grade of materials, in which, on the basis of primary documents, operations on the receipt and consumption of materials are recorded. (These cards differ from warehouse accounting cards in that they account for materials not only in kind, but also in monetary terms.) At the end of the month, according to all the cards, varietal quantitative-sum turnover sheets of analytical accounting are compiled and compared with turnovers and balances on ϲᴏᴏᴛʙᴇᴛϲᴛʙ synthetic accounts and data from warehouse accounting cards.

The second accounting option: all incoming and outgoing documents are grouped by stock numbers and at the end of the month, the final data on the receipt and consumption of each type of materials calculated by the documents are recorded in the turnover sheets, which are compiled in physical and monetary terms for each warehouse separately in the context of ϲᴏᴏᴛʙᴇᴛϲᴛʙ of synthetic synthetic accounts and subaccounts. In the ϶ᴛᴏm variant, the complexity of accounting is noticeably reduced, since there is no need to maintain analytical accounting cards. At the same time, accounting in itself is cumbersome, since hundreds of item numbers of materials have to be recorded in the turnover sheet.

The operational accounting (balance) method of accounting for materials is considered more progressive. The accounting department does not duplicate warehouse varietal accounting either in separate analytical accounting cards or in turnover sheets, but uses inventory accounting cards of materials that are maintained in warehouses as analytical accounting registers. Periodically (daily or at least 1 time per week), an accounting employee checks the correctness of the entries made by the storekeeper in the warehouse accounting cards and confirms them on the cards with her signature. At the end of the month, the warehouse manager (or an accounting employee) transfers quantitative data on the balances on the 1st day of the month for each item number of materials from the warehouse accounting cards to the record of balances of materials in the warehouse (without income and expense turnovers) After checking and endorsement by the accounting employee the list of balances is transferred to the accounting department, where the balances of materials are taxed at fixed accounting prices and their totals are displayed for individual accounting groups of materials and for the warehouse as a whole. The balance method of accounting for materials is the most effective, especially when manually processing accounting data. When using computers, all the necessary registers - group turnover sheets, balance sheets, balance-collation sheets - are compiled on machines.

Synthetic and analytical inventory accounting

Synthetic accounting of inventories is carried out on synthetic accounts 10 “Materials”, 11 “Animals for cultivation and fattening”, 12 “Low-value and wearing items”, 13 “Wear of low-value and wearing items”, 14 “Revaluation of material assets”, 15 “Procurement and purchase of materials”, 16 “Deviation in the cost of materials”.

On synthetic accounts, accounting for material assets is carried out at actual cost or at discount prices. When accounting for materials at actual cost, all expenses for their acquisition are debited to material accounts. Upon receipt of materials, material accounts 10 “Materials” or 12 “Low-value and wearing items” are debited and the following accounts are credited:

60 "Settlements with suppliers and contractors" - for the cost of materials received with all mark-ups of marketing and supply organizations and transportation and procurement costs included in the suppliers' accounts, including the payment of interest for the purchase on credit provided by the supplier;
76 "Settlements with various debtors and creditors" - for the cost of services paid by checks to transport organizations;
71 "Settlements with accountable persons" - for the cost of materials paid from accountable amounts;
23 "Auxiliary production" - for the costs of delivering materials by own transport and for the actual cost of materials of own production;
20 "Main production" - for the cost of returnable waste;
other accounts.

For synthetic accounting Inventories use the classification of materials according to their role in the production process. Note that each group of materials is accounted for on the ϲᴏᴏᴛʙᴇᴛϲᴛʙaccount and subaccount. It is worth saying that for the ϶ᴛᴏth, the Chart of Accounts provides for the following accounts:

Active account 10 "Materials", which has the following sub-accounts:

10-1 "Raw materials"
10-2 "Purchased semi-finished products and components, structures and parts";
10-3 "Fuel";
10-4 "Containers and packaging materials";
10-5 "Spare parts";
10-6 "Other materials";
10-7 "Materials transferred for processing to the side";
10-8 "Building materials";

Active account 12 "Low-value and wearing items (IBP)";

Active account 15 "Procurement and purchase of materials";

Active-passive account 16 "Deviations in the cost of materials."

Off-balance sheet accounts can also be used for accounting:

002 “Inventory accepted for safekeeping” - it reflects materials received from suppliers, but not paid for and prohibited for consumption until the moment of payment;
003 "Materials accepted for processing" - it reflects materials accepted for processing, but not paid for by the customer.

Inventories on accounts 10 and 12 can be accounted for as follows:

according to the actual cost of acquisition - on account 10 (or 12, if we are talking about MBP), the purchase price is shown, and the TZR is shown on a specially opened sub-account 10-TZR (12-TZR);
according to the accounting estimate - the deviation of the actual cost from the accounting estimate is shown on account 16 "Deviations in the cost of materials".

The debit of accounts 10, 12, 15, which are designed to account for production inventories, reflect the balance of material assets and their receipt at the enterprise's warehouse, and the credit - the consumption (release) of materials.

Let's study the accounting of materials on account 10. Material assets come to the warehouse from various sources, which is recorded in the accounting by the corresponding entries.

Materials received from suppliers:

Dr. c. 10 "Materials" - the purchase price,
Dr. c. 10-TZR "TZR for the purchase of materials" - the amount of TZR,
Dr. c. 19 "VAT on acquired inventory items" - the amount of value added tax (VAT),

If the materials were received with a shortage, another posting is used:

Dr. c. 10 "Materials" - the purchase price of actually received materials,
Dr. c. 10-ТЗР "ТЗР by materials" - ТЗР for actually received materials (determined based on the total amount of TZR in proportion to the mass of materials received),
Dr. c. 19 "VAT on acquired inventory items" - the amount of VAT,
Dr. c. 84 "Shortages and losses from damage to material assets" - the purchase price and TZR attributable to shortages within the limits established by law,
Dr. c. 63 "Calculations on claims" - the purchase price and TZR attributable to shortages in excess of the norms,
Set of c. 60 "Settlements with suppliers and contractors" - the total amount.

Shortage within the limits is attributed to transport and procurement costs:

Dr. c. 10-TZR - the amount of shortage,
Set of c. 84 - the amount of shortage;

The materials were received from accountable persons who are entrusted with the purchase of household and stationery goods:

Set of c. 71 - the cost of received material assets;

The materials came from our own main and auxiliary production (return of unused materials):

Dr. c. 10 - the cost of received material assets,
Set of c. 20, 23 - the cost of received material assets;

Materials were received as surplus identified during the inventory:

Dr. c. 10 - the cost of received material assets,
Set of c. 25, 26 - the cost of received material assets;

Materials came from production (waste from the manufacture of products, from product defects, from the liquidation of fixed assets and the disposal of low-value and wearing items):

Set of c. 47 "Sale and other disposal of fixed assets", 12-2 "IBE in operation", 28 "Marriage in production" - the cost of received material assets;

Materials received from the founders as a contribution to the statutory fund:

Dr. c. 10 "Materials" - the cost of received material assets,
Set of c. 75 "Settlements with the founders" - the cost of received material assets.

The costs of delivery, loading and unloading of materials received at the warehouse (except for payment for these works performed by permanent warehouse workers) will be transport and procurement costs and are reflected in the debit of account 10-TZR and in the credit of the account, to the one who performed the work.

If third parties:

Dr. c. 10-TZR,
Set of c. 60;

In the event that our own transport workshop:

Dr. c. 10-TZR,
Set of c. 23 c / account "Transport shop";

In the event that an accountable person upon delivery, for example, purchased office supplies:

Dr. c. 10-TZR,
Set of c. 71.

Loading and unloading operations performed by warehouse workers are paid as general business expenses and are documented by posting:

Dr. c. 26,
Set of c. 70, 69.

The material values of the enterprise stored in the warehouse can be revalued (discounted or overestimated). The most common case of revaluation of materials is the discounting of certain types of inventories. Some materials, due to long-term storage, lose some of their ϲʙᴏ properties, their grade and cost go down. The markdown is recorded in accounting in two postings.

1. The cost of materials, which is shown on account 10, is reduced by the amount of the markdown by writing off the credit of the account, and the amount of the markdown is shown in the debit of account 14 “Revaluation of material assets”:

Dr. c. 14 - markdown amount,
Set of c. 10 - markdown amount.

2. At the end of the month, non-balance account 14 must be closed, and the difference in account turnovers is charged to account 80 “Profit and Loss”. If the turnover on the debit of account 14 exceeds the turnover on the credit of the ϶ᴛᴏth account, then the company incurs losses, the posting looks like:

Dr. c. 80 - difference = debit turnover - credit turnover,
Set of c. 14 - difference = debit turnover - credit turnover.

When the credit turnover exceeds the debit turnover, the result of the revaluation is profit, and the entry is recorded as follows:

Dr. c. 14 - difference = credit turnover - debit turnover,
Set of c. 80 - difference = credit turnover - debit turnover.

The release of materials to the shops and services of the enterprise is carried out at a book price. As a discount price for this method accounting for materials favors the purchase price. The expenditure of materials - ϶ᴛᴏ the implementation of the costs of production, it is recorded in the accounting ϲᴏᴏᴛʙᴇᴛϲᴛʙ in a way:

Dr. c. 20, 23, 25, 26 - accounting price, quantity of materials,
Set of c. 10-TZR - accounting price, quantity of materials.

At the end of the month, transportation and procurement costs are deducted from production costs:

Dr. c. 20, 23, 25, 26 - the amount of TZR,
Set of c. 10-TZR - the amount of TZR.

The company can sell part of the materials to the side. In accounting, the sale of materials is demonstrated by a number of postings.

Shipped materials and billed to buyers:

Dr. c. 62 "Settlements with buyers and customers" - the cost under the contract,
Set of c. 48 "Sale of other assets" - cost under the contract.

The price written off at which the materials were purchased:

Dr. c. 48 "Disposal of other assets" - the purchase price,
Set of c. 10 "Materials" - purchase price.

Set of c. 10-TZR "TR for materials" - the amount of TZR.

VAT charged:

sales result = value under the contract - purchase price - amount of TZR - amount of VAT.

It is worth saying that the positive result of the implementation relates to profit:

Negative result - in losses:

The second option for accounting for inventories - all operations for the acquisition of materials are recorded on account 15 "Procurement and purchase of materials". The debit of account 15 includes the purchase cost of purchased materials from the credit of accounts 60, 23, 20, 71, etc., depending on the source of purchase, and transportation and procurement costs for these materials. In the credit of account 15, in correspondence with the debit of account 10, the cost of actually received and credited materials at accounting prices is shown. The debit balance of account 15 represents the value of material assets currently in transit.

The difference between the actual cost of acquisition and the cost of materials received at accounting prices is debited from the credit of account 15 to the debit of account 16 “Deviations in the cost of materials”. The amounts of deviations accumulated in debit are written off to the debit of production accounts (20, 23, 25, 26) in proportion to the cost of materials used at accounting prices.

The analytical accounting of the receipt of materials depends to a large extent on the choice of accounting price. If average purchase prices are used as fixed accounting prices, then the received materials are reflected on each analytical account at average prices. The margins of marketing and supply organizations and transport and procurement costs for all received materials are taken into account on one analytical account - “Transport and procurement costs and margins of supply and marketing organizations”.

If the planned cost of materials serves as a fixed accounting price, then the received materials are reflected in each analytical account at the planned cost, and the difference between the actual and planned cost of materials is shown on the analytical account “Deviations of the actual cost from the planned one”.

Materials released into production and for other needs are debited from the credit of material accounts to the debit of ϲᴏᴏᴛʙᴇᴛϲᴛʙ of production cost accounts and to other accounts and during the month at fixed accounting prices. Prepare accounting entries:

Dt account 20 "Main production" (materials released to the main production);
Dt account 23 "Auxiliary production" (materials released to auxiliary production);
D-t of other accounts, depending on the direction of the expenditure of materials (25, 26, etc.);
Kt account 10 "Materials" or other accounts for accounting materials.

The cost of materials at fixed accounting prices is allocated to different production cost accounts on the basis of a material distribution sheet. It is compiled according to primary documents.

After a month, the difference between the actual cost of the materials used and their cost at fixed accounting prices is determined. The difference is written off to the same cost accounts (20, 23, 25, 26, etc.), to which materials were written off at fixed accounting prices. If the actual cost is higher than the fixed accounting price, then the difference between them is written off with an additional accounting entry, while the reverse difference (which is possible when using the planned cost of materials as a fixed accounting price) is written off using the “red reversal” method, i.e. negative numbers.

Deviations of the actual cost of materials from their value at fixed accounting prices are distributed between the materials used and remaining in the warehouse in proportion to the cost of materials at fixed accounting prices.

Accounting for low-value and wearing items

To low-value and fast-wearing items (MBP)ᴏᴛʜᴏϲᴙ is:

items that serve less than 1 year, regardless of their value;
items valued below the limit established within 50 times the statutory minimum monthly wage on the date of purchase per unit, at the purchase price, regardless of their service life.

Not included in fixed assets and are accounted for as part of the IBE, regardless of their cost and service life:

fishing gear (trawls, nets, nets, nets and others);
special tools and devices;
special clothing and footwear, as well as bedding;
uniforms for employees of the organization;
temporary (non-titular) structures, fixtures and devices, the cost of construction of the ᴏᴛᴏᴩth ᴏᴛʜᴏϲᴙ are included in the cost of construction and installation works as part of overhead costs;
items for rent.

According to the composition and functional role, IBEs are divided as follows:

Tools and fixtures:
- general use, that is, those tools, fixtures and measuring instruments that are of universal use, are not associated with the manufacture of any one specific type of product;
- special purpose- tools and fixtures that are used in the processing and assembly of certain types of parts and products, their use is associated with the manufacture of a certain type of product.
Replaceable (replaceable) equipment - parts of machines used to replace ϲᴏᴏᴛʙᴇᴛϲᴛʙ worn out parts without repair (shuttles on looms, etc.)
Low-value household equipment - items used for household needs (office furniture, etc.)
Special clothing and special footwear are items of individual protection against harmful production conditions.
Bedding used by the medical service and in the dormitories of the enterprise.

Low-value and wearing items are part of the working capital of the enterprise. From the standpoint of the nature of the use of IBEs, they are similar to fixed assets, and from the standpoint of the acquisition procedure, they are similar to materials, that is, they occupy an intermediate position between fixed assets and materials, which determines the features of their accounting.

Thus, the accounting of low-value and wearing items, household equipment, tools and devices for general and special purposes has a number of features.

IBEs are accounted for on account 12 “Low-value and wearing items” at the actual cost of their acquisition (procurement) or planned accounting prices. Sub-accounts can be opened for account 12:

12-1 "Low-value and wearing items in stock";
12-2 "Low-value and wearing items in operation";
12-3 "Temporary (not title) structures", etc.

The cost of IBE, in contrast to the cost of raw materials and materials, is not included in the cost of products and services immediately, but in parts, in two stages. This is the first feature. The second feature is that when leaving the warehouse, IBEs are not written off as production costs, but are recorded in the accounts of the persons to whom they were issued.

The third feature is that in the balance sheet and in the current accounting, IBEs are reflected at their original actual cost, and the amount of their depreciation is taken into account on account 13 “Depreciation of low-value and wearing items”.

To ensure the safety of these items during operation, the enterprise must organize proper control over their movement.

The cost of special tools and devices is allowed to be fully repaid at the time of their transfer to production.

The cost of rental items is repaid by accruing depreciation based on their service life.

Accounting for the wear of low-value and high-wear items

In production costs, the amount of wear and tear of the MBP is usually included monthly. There are several ways to calculate the depreciation of the IBP.

Accrual in equal shares during the entire service life: the cost of the item is divided by the life of the item.

This method can only be used with a predetermined service life, it is mainly used to calculate the wear of workwear.

Depreciation is charged in the amount of 50% of the cost of the MBP when it is put into operation, the remaining 50%, minus the amount of waste received, is charged at the time the item is taken out of service.

100% depreciation is charged when the MBP is put into operation.

The exception will be MBPs worth less than one-twentieth of the established limit per piece: they are not subject to depreciation and, when put into operation, their cost is fully written off to production costs.

Information about the wear and tear of the MBPs in operation is summarized on the passive account 13 “Wear of low-value and wearing items”. The credit of the ϶ᴛᴏth account shows the accrual of depreciation amounts as indirect production costs:

Dr. c. 25, 26 - the amount of wear,
Set of c. 13 - the amount of wear.

The debit of account 13 shows the initial cost of MBPs that have been decommissioned due to obsolescence or physical deterioration or for other reasons, minus the cost at the prices of the possible use of these items or waste from their elimination.

Synthetic accounting of low-value and wearing items

Low-value and fast-wearing items are recorded on the active account 12 "Low-value and fast-wearing items", which has sub-accounts:

12-1 "Low-value and wearing items in stock",
12-2 "Low-value and wearing items in operation."

Accounting is carried out at the actual cost, similarly to the accounting of materials, transport and procurement costs are also taken into account.

Low-value and wearing items are purchased from suppliers or manufactured by our own auxiliary production. The receipt of the IBP is documented by posting:

Dr. c. 12-1,
Set of c. 23, 60.

The release into operation of an IBE with a cost of less than one twentieth of the established limit is documented by posting:

Dr. c. 20, 23, 25, 26
Set of c. 12-1.

If the cost of the IBE exceeds one twentieth of the limit, the release into operation is issued as follows:

Dr. c. 12-2,
Set of c. 12-1.

Write off low-value and wearing items at the time of their retirement from service, the write-off is shown on the credit of account 12-2.

It is worth saying that the scrap received from low-value items that have become unusable is credited to the debit of account 10, the remaining part of the cost ᴏᴛʜᴏϲᴙt to reduce the wear and tear of the MBP is the debit of account 13:

Dr. c. 13 - depreciation amount \u003d cost of MBP - cost of scrap,
Dr. c. 10 - the cost of scrap,
Set of c. 12-2 - the cost of the MBP.

The sale of low-value and wearing items to buyers is reflected on account 48 “Sale of other assets”. The release of the IBP to buyers is reflected in the accounting by several entries:

MBP released to buyers, billed:

Dr. c. 62 "Settlements with buyers and customers" - contractual value,
Set of c. 48 "Sale of other assets" - contractual value.

The cost of sold IBEs was written off (acquisition cost for the enterprise):

Dr. c. 48 "Disposal of other assets" - the cost of IBE,
Set of c. 12 "Materials" - the cost of the MBP.

Written off depreciation for sold SMEs:

Dr. sch, 13 "Depreciation of the IBP" - the amount of wear,
Set of c. 48 "Sale of other assets" - the amount of depreciation.

The amount of TZR for the materials sold was written off:

Dr. c. 48 "Sale of other assets" - the amount of TZR,
Set of c. 12-TZR "TZR for IBP" - the amount of TZR.

VAT charged:

Dr. c. 48 "Sale of other assets" - the amount of VAT,
Set of c. 68 "Settlements with the budget" - the amount of VAT.

The result of the implementation is written off, determined by the formula:

implementation result = contract value + depreciation amount - IBE cost - TZR amount - VAT amount.

If the result of the sale is positive, then profit is received, negative result sales - loss. Profit is reflected by posting:

Dr. c. 48 "Disposal of other assets" - the result of the sale,
Set of c. 80 "Profit and loss" - the result of the implementation.

The loss is reflected by posting:

Dr. c. 80 "Profit and loss" - the result of the sale,
Set of c. 48 "Disposal of other assets" - the result of the sale.

An inventory of the MBP is carried out at least once a year.

3 .1 Inventory receipt accounting

Accounting for the receipt of materials can be carried out at the actual cost of their acquisition (procurement) or at accounting prices. The method of accounting for materials adopted by the organization is fixed in its accounting policy.

If the organization is small and does not regularly purchase materials, then it is more appropriate to use the method of accounting for materials at the actual cost of their acquisition. For synthetic accounting of the availability and movement of materials when they are accounted for at the actual cost of acquisition (procurement), account 10 "Materials" is used.

To account 10 "Materials" sub-accounts can be opened:

10-1 "Raw materials and supplies";

10-2 "Purchased semi-finished products and components, structures and parts";

10-3 "Fuel";

10-4 "Containers and packaging materials";

10-5 "Spare parts";

10-6 "Other materials";

10-7 "Materials transferred for processing to the side";

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.

Sub-account 10-1 "Raw materials" takes into account the presence and movement of:

Raw materials and basic materials that are part of the manufactured products, 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, facilitating the production process;

Agricultural products harvested for processing, etc.

Subaccount 10-3 "Fuel" takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.

Subaccount 10-4 "Containers and packaging materials" takes into account the presence and movement of all types of containers (except for those used as household equipment), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel riveting, hoop iron and etc.).

Sub-account 10-6 "Other materials" takes into account the presence and movement of production waste (stumps, trimmings, shavings, etc.);

irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, salvage).

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

Sub-account 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 parts, for the erection and finishing of structures and parts of buildings and structures, building structures, parts, as well as other material assets necessary for construction needs.

Subaccount 10-9 "Inventory and household supplies" takes into account the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

Sub-account 10-10 "Special equipment and special clothing in stock" is designed to account for the receipt, availability and movement of special tools, special fixtures, special equipment and special clothing located in the warehouses of the organization or in other places of storage.

Sub-account 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 production of products, performance of work, provision of services, for the management needs of the organization). The credit of subaccount 10-11 reflects the repayment (transfer) of the cost of a special tool, special fixtures, special equipment and special clothing to the cost of products (works, services) in correspondence with the debit of cost accounting accounts, and the write-off of the residual value of objects in case of their early retirement in correspondence with the debit of the account of accounting for other income and expenses.

Acceptance of materials to accounting reflected in the entry:

Dt account 10 "Materials"

Set of accounts 60 "Settlements with suppliers and contractors", 20 "Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", 76 "Settlements with various debtors and creditors", etc.

The use of one or another offsetting account depends on where the materials came from, and on the nature of the costs for the procurement and delivery of materials to the organization. At the same time, materials are accepted for accounting regardless of when they were received - before or after receipt of the supplier's settlement documents.

The cost of materials remaining on the way at the end of the month or not taken out of the suppliers' warehouses at the end of the month:

Dt account 10 "Materials"

To account 60 "Settlements with suppliers and contractors" (without posting these values to the warehouse).

Analytical accounting on account 10 "Materials" is carried out according to the places of storage of materials and their individual names (types, varieties, sizes, etc.).

In the case when the costs of purchasing materials are regular over a long period of time or materials are purchased under import contracts, when the actual cost of materials consists of several types of periodically incurred costs, it is advisable to apply accounting prices that allow taking into account all factors that affect the formation of the actual cost purchased materials.

When using accounting prices, the receipt of materials is reflected using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets".

Account 15 "Procurement and acquisition of material assets" is intended to summarize information on the procurement and acquisition of inventories related to funds in circulation.

The purchase cost of inventories is reflected, for which the organization received the settlement documents of suppliers:

Dr. account 15 "Procurement and acquisition of material assets"

The use of one or another offsetting account depends on where these or those values came from, and on the nature of the costs of procurement and delivery of inventories in the organization.

The posting of materials actually received by the organization is reflected in the entry:

Dt account 10 "Materials"

Kt of account 15 "Procurement and acquisition of material values".

The difference between the cost of materials at accounting prices and the actual cost of purchasing materials is reflected in account 16 "Deviation in the cost of material assets".

The differences in the cost of materials accumulated on this account, calculated in the actual cost of acquisition and accounting prices, are written off (reversed - if the difference is negative) to the debit of the accounts for accounting for production costs (sales expenses).

Organizations that use account 16 "Deviation in the value of material assets" in accounting do not show the balance of this account separately in the balance sheet asset, but attach it without correspondence on the accounting accounts to the cost of materials with reflection under the item "Raw materials, materials and other similar values "balance sheet.

When materials enter the organization, accounting for transportation and procurement costs plays an important role. Transport and procurement costs (hereinafter referred to as TZR) of an organization are taken into account by:

Attributing them to account 15 "Procurement and acquisition of material assets" according to the supplier's settlement documents;

Allocations to a separate sub-account to account 10 "Materials";

Direct (direct) inclusion of TZR in the actual cost of the material (attachment to the contract price of the material, attachment to the monetary value of the contribution to the authorized capital made in the form of materials, attachment to the market value of materials received free of charge, etc.).

The direct (direct) inclusion of TZR in the actual cost of the material is advisable in organizations with a small range of materials, as well as in cases of significant importance of individual types and groups of materials. A specific accounting option for TZR is established by the organization independently and is reflected in the accounting policy. Transportation and procurement costs or deviations in the cost of materials related to materials released into production, for the needs of management and for other purposes, are subject to monthly debiting from the accounting account, which reflects the consumption of the relevant materials (to the accounts of production, service industries and farms and etc.).

Materials accepted by the organization for safekeeping are recorded on the off-balance account 002 "Inventory accepted for safekeeping". Customer-supplied materials are recorded on the off-balance account 003 "Materials accepted for processing". Analytical accounting of tolling materials is carried out by customers, names, quantity and cost, as well as by places of storage and processing (performance of work, manufacture of products).

An organization that has transferred its materials to another organization for processing as give and take does not write off the cost of such materials from the balance sheet, but continues to record it on a separate sub-account 10-7 "Materials transferred for processing to the side."

In case of receipt of materials purchased from a supplier for a fee, without using account 15 "Procurement and acquisition of material assets", materials are accepted for accounting at actual cost, which is reflected in the entry:

Dt account 10 "Materials"

Account 60 "Settlements with suppliers and contractors" is intended to summarize information on settlements with suppliers and contractors for:

Received inventory items, accepted work performed and consumed services, including the provision of electricity, gas, steam, water, etc., as well as the delivery or processing of material assets, settlement documents for which are accepted and payable through a bank;

Inventory assets, works and services for which settlement documents from suppliers or contractors have not been received (the so-called non-invoiced deliveries);

Excess inventory items identified upon their acceptance;

Received transportation services, including settlements for shortfalls and overpayments of the tariff (freight), as well as for all types of communication services, etc.

All transactions related to settlements for acquired material assets, accepted work or consumed services are reflected on account 60 "Settlements with suppliers and contractors" regardless of the time of payment.

Regardless of the assessment of inventory items in analytical accounting, account 60 "Settlements with suppliers and contractors" in synthetic accounting is credited according to the supplier's settlement documents. When the supplier's invoice was accepted and paid before the goods arrived, and when the received inventory items were accepted to the warehouse, their shortage was discovered in excess of the amounts provided for in the contract against the invoiced quantity, and also if when checking the invoice of the supplier or contractor (after the invoice was accepted ) discrepancies in prices stipulated by the contract, as well as arithmetic errors, were found, account 60 "Settlements with suppliers and contractors" is credited for the corresponding amount in correspondence with account 76 "Settlements with various debtors and creditors" (subaccount "Settlements on claims").

Account 60 "Settlements with suppliers and contractors" is debited for the amount of fulfillment of obligations (payment of invoices), including advances and prepayments, in correspondence with accounting accounts Money etc. In this case, the amounts of advance payments and advance payments are taken into account separately.

Account 76 "Settlements with various debtors and creditors" is intended to summarize information on settlements on operations with debtors and creditors: for property and personal insurance; on claims; on amounts withheld from the remuneration of employees of the organization in favor of other organizations and individuals on the basis of executive documents or court decisions, etc.

To account 76 "Settlements with different debtors and creditors" the following sub-accounts can be opened:

76-1 "Settlements for property and personal insurance";

76-2 "Calculations on claims";

76-3 "Calculations on due dividends and other income";

76-4 "Settlements on deposited amounts", etc.

Account 76-1 "Calculations for property and personal insurance" reflects the calculations for insurance of property and personnel (except for social insurance and compulsory health insurance) of the organization in which the organization acts as an insured.

In the debit of account 76 "Settlements with various debtors and creditors", losses due to insured events (destruction and damage to industrial stocks, finished products and other material assets, etc.) are written off from the credit of accounts for accounting for industrial stocks, fixed assets, etc. By debit account 76 "Settlements with various debtors and creditors" also reflects the amount of insurance compensation due under the insurance contract of an employee of the organization in correspondence with account 73 "Settlements with personnel for other operations".

The amounts of insurance indemnities received by the organization from insurance organizations in accordance with insurance contracts are reflected:

Dt account 51 "Settlement accounts" or 52 "Currency accounts",

Kt of account 76 "Settlements with different debtors and creditors".

Losses not compensated by insurance indemnities from insured events are written off:

Account 91 "Other income and expenses"

Kt of account 76 "Settlements with various debtors and creditors" (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 115n).

Sub-account 76-2 "Settlements on claims" reflects settlements on claims made against suppliers, contractors, transport and other organizations, as well as on presented and recognized (or awarded) fines, penalties and forfeits.

The debit of account 76 "Settlements with various debtors and creditors" reflects, in particular, settlements on claims:

To suppliers, contractors and transport organizations on the discrepancies in prices and tariffs identified during the verification of their accounts (after acceptance of the latter), as well as in case of detection of arithmetic errors - in correspondence with account 60 "Settlements with suppliers and contractors" or with accounts for accounting for production stocks, goods and related costs, when overpricing or arithmetic errors in the invoices submitted by suppliers and contractors were discovered after entries were made in the inventory or cost accounts (based on prices and calculations invoiced by suppliers and contractors);

To suppliers of materials, goods, as well as to organizations processing materials of the organization, for detected non-compliance with quality standards, specifications, order - in correspondence with accounts 60 "Settlements with suppliers and contractors";

To suppliers, transport and other organizations for shortages of cargo in transit in excess of the amounts provided for in the contract - in correspondence with account 60 "Settlements with suppliers and contractors";

For marriage and downtime caused by the fault of suppliers or contractors, in amounts recognized by payers or awarded by the court - in correspondence with production cost accounts;

To credit institutions for amounts erroneously debited (transferred) from the accounts of the organization - in correspondence with the accounts of cash, loans;

And also for fines, penalties, forfeits collected from suppliers, contractors, buyers, customers, consumers of transport and other services for non-compliance with contractual obligations, in the amounts recognized by the payers or awarded by the court (the amounts of claims made that are not recognized by the payers are not accepted for accounting ), - in correspondence with account 91 "Other income and expenses".

Account 76 "Settlements with various debtors and creditors" is credited for the amount of payments received in correspondence with cash accounts. The amounts, which, as it turned out later, are not subject to collection, are, as a rule, to those accounts from which they were taken into account under the debit of account 76 "Settlements with various debtors and creditors."

Sub-account 76-3 "Settlements on dividends and other income due" takes into account settlements on dividends and other income due to the organization, including profit, loss and other results under a simple partnership agreement.

Sub-account 76-4 "Settlements on deposited amounts" takes into account settlements with employees of the organization on amounts accrued, but not paid on time (due to the non-appearance of recipients).

The amount of VAT must be shown as a separate line in invoices received from suppliers. VAT deductions are made in full after the materials are registered, provided that they are intended for the implementation of production activities or other operations recognized as objects of taxation.

Account 19 "Value added tax on acquired valuables" is intended to summarize information on the amounts of value added tax paid (payable) by the organization on acquired valuables, as well as works and services.

To account 19 "Value added tax on acquired values" sub-accounts can be opened:

19-1 "Value added tax on the acquisition of fixed assets";

19-2 "Value added tax on acquired intangible assets";

19-3 "Value added tax on acquired inventories", etc.

Sub-account 19-3 "Value added tax on acquired inventories" takes into account the amounts of value added tax paid (due to be paid) by the organization related to the acquisition of raw materials, materials, semi-finished products and other types of inventories, as well as goods.

The amounts of tax paid (due to be paid) by the organization on acquired inventories, intangible assets and fixed assets are reflected:

Dr. Account 19 "Value Added Tax on Acquired Values",

Kt of account 60 "Settlements with suppliers and contractors".

The write-off of value added tax amounts is reflected:

Dt account 68 "Calculations on taxes and fees",

Account number 19 "Value added tax on acquired valuables".

Using account 15 "Procurement and acquisition of material assets", the receipt of materials is reflected in the entry:

D-t of account 15 "Procurement and acquisition of material assets",

Kt of account 60 "Settlements with suppliers and contractors".

If the actual cost of materials and their accounting price do not match, the deviations formed on account 15 "Procurement and acquisition of material assets" are written off as follows:

1) Debit 16 "Deviation in the value of material assets",

Loan 15 "Procurement and acquisition of material assets"

the amount of deviations of the actual cost of purchasing materials from the accounting price is reflected (the cost of materials at accounting prices is lower than their actual cost);

the sum of the revealed deviations is written off in production;

1) Debit 15 "Procurement and acquisition of material assets"

Credit 16 "Deviation in the value of material assets"

the amount of deviations of the actual cost of purchasing materials from the accounting price is reflected (the cost of materials at accounting prices is higher than their actual cost);

2) Debit 20 "Main production"

Credit 16 "Deviation in the value of material assets"

the amount of the identified deviations has been reversed.

The actual cost of materials in their manufacture by the organization is determined based on the actual costs associated with their production.

Accounting and formation of actual costs for the production of materials is carried out by the organization in the manner established for determining the cost of the relevant types of products. That is, the cost of manufacturing materials by the organization itself is determined in exactly the same way as the cost of products manufactured by this organization (work performed, services rendered), and includes not only direct, but also indirect costs (the cost of raw materials, wage workers and other direct costs, as well as overhead costs - general production and general business). To account for the costs of creating materials and forming their actual cost, accounts 20 "Main production", 23 "Auxiliary production", etc. are used. The use of one or another corresponding account depends on which production the manufactured materials come from. When accepting manufactured materials for accounting, the actual costs recorded on accounts 20 "Main production", 23 "Auxiliary production", etc., are debited to account 10 "Materials". VAT amounts on materials used, work performed and services rendered, the cost of which is written off for the manufacture of materials, are deductible in the usual manner.

The actual cost of materials contributed as a contribution to the authorized capital of the organization is reflected:

D-t 10 "Materials"

Kt 75-1 "Settlements on contributions to the authorized (share) capital".

The cost of materials received as a contribution to the authorized capital of the organization is not subject to income tax and value added tax.

The actual cost of materials received by the organization under a donation agreement or free of charge is determined based on their current market value as of the date of acceptance for accounting. The market value of the assets received free of charge is determined by the organization on the basis of the prices valid on the date of their acceptance for accounting for this or a similar type of assets.

Materials received free of charge are taken into account:

Dt account 10 "Materials"

Kt of account 98 "Deferred income" sub-account 98-2 "Gratuitous receipts".

Amounts are written off for gratuitously received materials:

Dr. 98-2 "Gratuitous receipts",

Assets (including materials) received by the organization free of charge are classified as non-operating income and are subject to income tax.

The transfer of ownership of materials on a gratuitous basis is recognized as their sale and is subject to value added tax. The VAT payer is the party transferring the materials. VAT is calculated on the cost of materials determined at market prices. The transferring party must draw up an invoice in the prescribed form. The invoice for the gratuitous transfer of materials must be issued for their market value. The organization receiving materials does not reimburse the amount of VAT indicated in the invoice from the budget, but takes this VAT into account in the cost of materials received free of charge.

Despite the fact that the value of donated materials is not reflected at the time of their receipt as part of non-operating income, the organization must increase the amount of the taxable base for income tax by the entire market value of donated materials.

In other words, for tax accounting the value of property received free of charge is subject to accounting in full as part of non-operating income in the period in which it was actually received by the organization, and not as it is written off to the accounts of production costs.

Materials remaining as a result of the liquidation of fixed assets and other property and suitable for further use are accepted for accounting at market value as of the date the property is written off. The corresponding amount is credited to the financial results.

The materials received when decommissioning fixed assets are reflected:

Sub-account 10-1 "Raw materials"

Kt of account 91 "Other income and expenses", subaccount 91-1 "Other income".

Materials received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts (scrap metal, salvage) are reflected in the debit of sub-account 10-6 "Other materials".

Materials remaining as a result of the liquidation of fixed assets and other property are considered the income of the organization, and their market value is subject to income tax.

Shortages and damage to materials identified during their acceptance are taken into account in the following order:

1) the amount of shortages and damage to materials within the limits of natural wastage is determined by multiplying the amount of missing damaged materials by the contractual (selling) price of the supplier. Other amounts, including transport costs and related VAT, are not taken into account.

A shortage or damage to materials received from suppliers was detected within the limits stipulated in the contract:

Dr. account 94 "Shortages and losses from damage to valuables"

Kt of account 60 "Settlements with suppliers and contractors".

If the damaged materials can be used in the organization or sold (with a markdown), they are accounted for at the prices of possible realization. At the same time, the amount of losses from their damage is reduced by this amount;

2) shortages and damage to materials in excess of the norms of natural loss are accounted for at actual cost. The actual cost includes:

The cost of missing and damaged materials, determined by multiplying their quantity by the contractual (selling) price of the supplier (excluding VAT). If the damaged materials can be used in the organization or sold (with a markdown), they are accounted for at the prices of a possible sale, with a decrease in losses from damage to materials by this amount;

The amount of transportation and procurement costs payable by the buyer, in the proportion related to missing and damaged materials. This share is determined by multiplying the cost of missing and damaged materials by the percentage of transportation costs prevailing at the time of write-off to the total cost of materials (at the supplier's selling prices) for this delivery (excluding VAT);

The amount of VAT relating to the basic cost of missing and damaged materials and to the transportation costs associated with their acquisition.

The amount of shortage and damage to materials in excess of the amounts provided for in the contract was presented in the form of a claim to suppliers or a transport organization

Dt 76-2 "Calculations on claims"

Kt 60 "Settlements with suppliers and contractors".

Claims against suppliers for amounts of excess payment made due to discrepancy between the prices indicated in the settlement documents and the prices stipulated in the contract (price overstatement), arithmetic errors made in the supplier's settlement documents, and for other similar reasons are taken into account similarly.

Analytical accounting for sub-account 76-2 "Settlements on claims" is maintained for each debtor and individual claims.

The amounts received on previously submitted claims are reflected:

Dt 51 "Settlement accounts"

Kt 76-2 "Calculations on claims".

If by the time of detection of shortage, damage, overpricing, or other errors in the supplier's settlement documents, no calculations have been made, then payment is made minus the cost of missing and damaged materials due to the fault of the supplier, other overestimation of the amounts of the settlement document, about which the buyer informs the supplier in writing. In this case, unpaid amounts are not reflected in the claims settlement account.

There may be cases when there are no grounds for filing a claim and / or lawsuit, or the court refused to recover the amounts of losses from suppliers or transport organizations.

In these cases, the amount is debited:

Dt 94 "Shortages and losses from damage to valuables"

Sub-account 76-2 "Calculations on claims".

Subsequently, the amounts of shortfalls recorded on account 94 "Shortages and losses from damage to valuables" are written off in the following order:

The shortage of materials and their damage is written off from account 94 "Shortages and losses from damage to valuables" within the norms of natural loss to the accounts of production costs and / or sales costs:

Dt 91-2 "Other expenses"

Kt 94 "Shortages and losses from damage to valuables";

Above the norm - at the expense of the perpetrators:

Dt 73-2 "Calculations for compensation for material damage"

Kt 94 "Shortages and losses from damage to valuables".

If the perpetrators are not identified or the court refused to recover damages from them, then the losses from the shortage of materials and their damage are written off to the financial results of the organization (account 91 "Other income and expenses").

Introduction

1. Theoretical foundations of inventories

1.1 Inventory in the organization

1.2 Synthetic and analytical inventory accounting

2. Accounting for inventories

2.1 Accounting for materials

2.2 Accounting for goods

3 Accounting for finished products

Conclusion

List of used literature

Applications

Introduction

Inventory is the subject of labor, provides the production process of the enterprise, in which they are used once.

The main tasks of material accounting:

Control over the safety of material assets in places of their storage and at all stages of processing;

Correct and timely documentation of all operations related to the movement of material assets, identification and reflection of the costs associated with their manufacture, calculation of the actual cost of materials used and their balances by storage locations and balance sheet items;

Systematic monitoring of compliance with established stock standards, identification of excess and unused materials, their sale;

Timely implementation of settlements with suppliers of materials, control over materials in transit, unbilled deliveries.

In the production process, materials are used in various ways. Some of them are completely consumed in the production process (raw materials), others only change their shape and size (lubricants, paints), others are included in products without any external changes (spare parts).

In industry, the consumption of material assets in production is constantly increasing. This is due to the expansion of production, a significant share of material costs in the cost of production and rising prices for resources.

As a result of the foregoing, in a market economy, the topic of accounting and controlling the consumption of inventories for the production of products (works, services) becomes relevant.

aim term paper is the study of the structure of inventories, documentation release of materials for production and economic needs, organization of operational and accounting of the consumption of material assets and control over their use in production.

To achieve this goal, it is necessary to solve the following tasks in the work:

Explore theoretical basis inventories.

Investigate the accounting of material and commodity stocks, as well as finished products.

The object of the course work are inventories.

The subject is the accounting of materials, goods and finished products.

In the work were used scientific works following authors: Kivistika T.D., Kozhinova V.N., Kondrakova N.P., Nefteeva O.A. and etc.

1. Theoretical foundations of inventories

.1 Inventory in the organization

Inventories are industrial and technical products at different stages of production and circulation, consumer goods and other goods awaiting entry into the process of personal or industrial consumption.

Inventories are a necessary factor to ensure the continuity of the production process.

Inventories of means of production can be concentrated in the following areas of production and circulation. For enterprises - manufacturers of products in the form of stocks of finished products. Warehouses of finished products in the places of its production are the starting points of contact between the sphere of production and the sphere of circulation:

on the rolling stock of transport organizations, on which the means of production are moved from the points of their manufacture to the points of consumption, these are the so-called "stocks in transit";

in warehouses and bases of supply and marketing organizations where products are stored that are inappropriate to be supplied by a transit form of supply, since they are required by consumers in small quantities or need to be sorted, assembled or otherwise prepared for consumption;

in the warehouses of enterprises consuming this type of product. At these points, products for industrial purposes finish their circulation and enter the production process. Warehouses of raw materials, materials, fuel, components and other material assets necessary for the normal operation of the enterprise are the end points of contact between the sphere of circulation and the sphere of production.

In inventory management, there are a number of contradictions.

The criterion for optimizing inventory is to minimize all costs associated with the amount of inventory, which depends on the process of logistics. The main conditions that inventory management systems must satisfy are:

the volume of stocks should ensure the continuity of the production process,

the size of stocks should be minimal in order to reduce the cost of storing inventory, building storage facilities and immobilizing material resources.

Building inventory always comes with a cost. We list the main types of costs associated with the creation and maintenance of stocks: frozen financial resources; expenses for the maintenance of specially equipped premises; remuneration of special personnel; constant risk of damage, theft.

However, the absence of stocks is also an expense, only expressed in the form of various losses. The main types of losses associated with the lack of stocks include: losses from production downtime; losses from the absence of goods in the warehouse at the time of presentation of demand; losses from the purchase of small lots of goods at higher prices, etc.

Despite the fact that the maintenance of stocks is associated with certain costs, entrepreneurs are forced to create them, since the absence of stocks can lead to an even greater loss of profit.

The main motives that guide entrepreneurs when creating inventories are:

The possibility of fluctuations in demand for goods;

Seasonal fluctuations in demand for certain types of goods;

Discounts when buying a large consignment of goods;

Speculation;

Reducing the costs associated with placing and delivering an order;

Probability of violation of the established schedule of deliveries;

Reduction of costs associated with the production of a unit of a product;

Possibility of uniform implementation of production and distribution operations;

Possibility of immediate customer service;

Minimizing production downtime due to lack of spare parts;

Simplification of the production management process.

On the way to the transformation of raw materials into the final product and the subsequent movement of this product to the final consumer, two main types of stocks are created: production stocks; commodity stocks.

Each of which, in turn, is divided into three types: current stocks; stocks insurance; seasonal stocks.

Stocks current - the main part of industrial and commodity stocks. This category of stocks ensures the continuity of the production or trading process between successive deliveries. The value of current stocks is constantly changing. Stocks insurance - are intended for continuous providing with materials or the goods of production or trading process in case of various unforeseen circumstances. In the normal course of the production or trading process, the value of the safety stock, in contrast to the current one, does not change.

Seasonal stocks - are formed during the seasonal nature of production, consumption or transportation.

Inventories include funds (assets) of the enterprise that have the following characteristics:

Appointment. Funds are used to ensure the activities of the enterprise, both the main one and any related ones (for example, office supplies). They may be intended for resale, use in the production process, or for consumption by the enterprise itself in the course of its activities.

Term of use. The planned useful life usually does not exceed one year.

Price. There are no cost limits for inventories.

Types of inventory accounting:

Accounting for goods or materials intended for resale (not subjected to processing that changes their cost to the enterprise)

Accounting for raw materials and materials used in the production cycle to create the company's products intended for sale or internal use.

Accounting for work in progress.

Accounting for goods or materials that are directly used in the course of the operation of the enterprise and accounted for in the process of use as costs.

Specifics of inventory accounting:

initial valuation. It is determined by the income options (purchase, contribution to the authorized capital, exchange, production, donation, etc.) and corresponds to the actual cost, cost, market value, etc.

Reappraisal. If the current accounting value (documentary balance) of inventories (MH) does not correspond to their real value (for example, market value), the organization can re-evaluate the MH for a more realistic reporting.

Depreciation. Given the short useful life of fixed assets (compared to fixed assets and intangible assets), depreciation is not charged on fixed assets, and negative changes in value (for example, cheaper goods due to their obsolescence) are taken into account using revaluation.

Implementation. When selling goods or the company's own finished products, their residual value is written off to the cost of sales (costs).

use in the manufacturing process. The residual value is written off to the cost of production (residual value of products) in accordance with the rules adopted by enterprises for calculating C / C.

Use for the needs of the enterprise outside the main production process. In the event that any MZ are not directly the object of sale (resale) and their use (write-off) cannot be attributed to the cost of production (included in the calculation) of specific types of products, their residual value when used is written off to the costs of the period in accordance with classification of cost accounts adopted in the accounting policy of the enterprise.

Write-off. In the event that the KM is damaged, lost, or has lost any value for the enterprise and cannot be used or sold with a profit, their accounting is terminated, and the residual value is written off to the expenses of the enterprise.

Inventories are the main (after cash) current assets of most enterprises related to the trade and manufacturing sector. Since inventories are the main material component of the production cycle, their accounting is extremely important for all levels of accounting and its users. In most industries, inventories are also a major component of direct material costs, accounted for separately as cost of production or cost of sales.

Any enterprise conducts its activities in order to obtain material (or any other) benefits. To determine the profitability of this type of activity, it is first necessary to know the amount of funds spent on the production of a product or service. Also, undoubtedly, information about the availability of goods or materials in warehouses necessary for the functioning of the enterprise is important. With the exception of cash, fixed assets are the most liquid assets of an enterprise, and thus the real balances of fixed assets and their value are key indicators for calculating the value of the enterprise as a whole.

Thus, in most cases, it is inventories that are the main component of the cost of production, which shows the effectiveness of this type of activity as such, as well as the effectiveness of management efforts. For trading and manufacturing enterprises, detailed material accounting is the most important. For companies providing consulting services, it will be more important to take into account the KM used to maintain the functioning of the office and consultants. The MOH data refer to the indirect costs of the firm as a whole.

1.2 Synthetic and analytical inventory accounting

Correct accounting of inventories is also very important due to the significant impact of the correct calculation of inventories on the financial statements and financial results of the company as a whole. It is believed that the main purpose material accounting is precisely the exact definition of profit (and, as a consequence, the assessment of equity), and not the actual value of stocks. Most investors and creditors make their decisions on the basis of the profits indicated in the financial statements and the assessment of the reserves of the MoH, as well as the accuracy of their accounting.

Organizations engaged in the production of products, products of their own production of the reporting year, reflected on account 10 "Materials", during this year (before the preparation of the annual accounting calculation) are taken into account at the planned cost. After compiling the annual reporting cost estimate, the planned cost of materials is adjusted to the actual cost.

When accounting for materials at accounting prices (planned cost of acquisition (procurement), average purchase prices, etc.), the difference between the cost of valuables at these prices and the actual cost of acquiring (procuring) valuables is reflected in account 16 "Deviation in the cost of materials".

To account 10 "Materials" sub-accounts can be opened:

10-1 "Raw materials and supplies";

10-2 "Purchased semi-finished products and components, structures and parts";

10-3 "Fuel";

10-4 "Containers and packaging materials";

10-5 "Spare parts";

10-6 "Other materials";

10-7 "Materials transferred for processing to the side";

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.".

Sub-account 10-1 "Raw materials" takes into account the availability and movement of: raw materials and basic materials (including construction materials - from contractors) that are part of the manufactured products, 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 harvested for processing, etc.

Subaccount 10-2 "Purchased semi-finished products and components, structures and parts" takes into account the presence and movement of purchased semi-finished products, finished components (including building structures and parts - from contractors) purchased for the acquisition of manufactured products (construction), which require processing or assembly costs. Products purchased for assembly, the cost of which is not included in the cost of production, are accounted for on account 41 "Goods".

Organizations engaged in the implementation of research, design and technological work, acquiring on the side the special equipment, tools, fixtures and other devices they need as components for carrying out these works on a specific research or design topic, take into account these values on subaccount 10 -2 "Purchased semi-finished products and components, structures and parts" .

Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are accounted for on sub-account 10-1 "Raw materials and materials".

Organizations engaged in trading activities take into account containers for goods and empty containers on account 41 "Goods".

Sub-account 10-5 "Spare parts" takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, etc., as well as car tires in stock and circulation. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, assemblies created in the repair departments of organizations, at technical exchange offices and repair plants.

Car tires (tire, tube and rim tape) on wheels and in stock with the vehicle, included in its initial cost, are accounted for as fixed assets.

Sub-account 10-6 "Other materials" takes into account the presence and movement of production waste (stumps, trimmings, shavings, etc.); irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, salvage); worn tires and scrap rubber, etc. Production waste and secondary material values used as solid fuel are accounted for on sub-account 10-3 "Fuel".

Sub-account 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 parts, for the erection and finishing of structures and parts of buildings and structures, building structures and parts, as well as other material assets necessary for construction needs (explosive substances, etc.).

Subaccount 10-10 "Special equipment and special clothing in stock" is designed to account for the receipt, accrual and movement of special tools, special devices, special equipment and special clothing located in the warehouses of the organization or in other places of storage.

Organizations engaged in the production of products can open separate sub-accounts for account 10 "Materials" to account for: seeds, planting material and feed (purchased and own production); mineral fertilizers; pesticides used to control pests and diseases of agricultural 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 accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" or without using them.

If the organization uses accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", on the basis of the settlement documents of suppliers received by the organization, an entry is made on the debit of account 15 "Procurement and acquisition of material assets" and the credit of accounts 60 "Settlements with suppliers and contractors", 20 "Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", 76 "Settlements with various debtors and creditors", etc. depending on where these or those values came from, and on the nature of the costs of procurement and delivery of materials to the organization. At the same time, the entry on the debit of account 15 "Procurement and acquisition of material assets" and the credit of account 60 "Settlements with suppliers and contractors" is made regardless of when the materials arrived at the organization - before or after receipt of the supplier's settlement documents.

The posting of materials actually received by the organization is reflected in the debit entry of account 10 "Materials" and the credit of account 15 "Procurement and acquisition of material assets".

If the organization does not use accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", the posting of materials is reflected by an entry in the debit of account 10 "Materials" and the credit of accounts 60 "Settlements with suppliers and contractors", 20 " Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", 76 "Settlements with various debtors and creditors", etc. depending on where these or those values came from, and on the nature of the costs of procurement and delivery of materials to the organization. At the same time, materials are accepted for accounting regardless of when they were received - before or after receipt of the supplier's settlement documents.

Thus, analytical accounting on account 10 "Materials" is carried out according to the places of storage of materials and their individual names (types, varieties, sizes, etc.).

2. Accounting for inventories

2.1 Accounting for materials

In March 2010 LLC "Evrostil" purchased cement grade 500 in the amount of 118,000 rubles, including VAT - 18,000 rubles. under export conditions. For the delivery of cement from the supplier of the transport organization, 11,800 rubles were paid, including VAT (18%) - 1,800 rubles. (Appendix 1).

According to paragraphs 2, 5, 6 PBU 5/01 "Accounting for inventories", purchased cement is accepted for accounting as inventories as materials at actual cost. In this case, the amount of actual costs includes the amounts paid to the supplier and the costs of procurement and delivery of inventories to the place of their use.

When taking cement into account, the accountant must make the following entries:

Debit 10-1 "Raw materials" Credit 60 "Settlements with suppliers and contractors" - 100,000 rubles. (118,000 rubles - 18,000 rubles) - the contractual cost of cement is reflected.

On the basis of the act of acceptance of the services rendered and the waybill, the accountant will make one more entry (Appendix 2):

Debit 10-1 "Raw materials" Credit 60 "Settlements with suppliers and contractors" - 10,000 rubles. (11800 rubles - 1800 rubles) - the cost of cement delivery is included in the actual cost of cement.

Warehouses located on the territory of the organization:

N 1 for storage of materials purchased for production purposes;

N 2 for the storage of purchased goods and finished products intended for sale.

The resulting cement is credited to warehouse No. 1. Posting of the purchased cement is carried out on the basis of shipping documents (invoice). At the same time, the storekeeper checks the number and name of the MOH specified in this document with the actual presence of the received valuables.

The amounts of VAT presented by the cement supplier and the transport organization are reflected in the debit of account 19, subaccount 19-3 "VAT on purchased inventories" in correspondence with the credit of account 60. The indicated tax amounts are deductible on the basis of invoices submitted. These transactions are reflected in the postings:

Debit 19 "VAT on acquired values" Credit 60 "Settlements with suppliers and contractors" - 1800 rubles. - the VAT presented by the transport organization is taken into account.

The nomenclature number was chosen as the cement accounting unit. Quantitative records of cement can be kept in kilograms, tons, etc.

The purchased cement was put into production in the same month of purchase. To document this operation, we use the Limit Fence Card in the form N M-8, which is approved by the Decree of the State Statistics Committee N 71a. In the accounting of Eurostyle LLC, the following entry will be generated:

Debit 20 "Main production" Credit 10-1 "Raw materials" - 110,000 rubles. - cement written off in production.

The cement transferred to production in March 2010 was fully used for production purposes as of the last day of the month.

In February 2010, an accountable person for the purchase of stationery for the management needs of the organization was issued 10,000 rubles from the cash desk. Of the issued money for the purchase of stationery, 9440 rubles were spent. (including VAT (18%) - 1440 rubles). If a power of attorney has been issued for the accountable person to purchase stationery in a store (which carries out both retail and wholesale trade), then when purchasing the goods, the store must issue an invoice to the accountable person. On its basis, VAT on purchased stationery is deductible.

The presence and movement of the MH acquired for the needs of management is accounted for on account 10 "Materials", sub-account 10-6 "Other materials".

On the basis of the invoice or sales receipt, cash receipt and invoice attached to the advance report approved by the manager, it is necessary to make entries:

Debit 60 "Settlements with suppliers and contractors" Credit 71 "Settlements with accountable persons" - 9440 rubles. - paid for stationery purchased in a store by an accountable person;

Debit 10-6 "Other materials" Credit 60 "Settlements with suppliers and contractors" - 8000 rubles. - the stationery purchased by the accountable person was credited;

Debit 19 "VAT on acquired values" Credit 60 "Settlements with suppliers and contractors" - 1440 rubles. - VAT on purchased stationery is taken into account;

Debit 50-1 "Cashier of the organization" Credit 71 "Settlements with accountable persons" - 560 rubles. - the money is returned to the cashier by the accountable person.

In March 2010, Evrostil LLC purchased materials for production worth 15,000 rubles, incl. VAT (18%) - 2288.13 rubles. To optimize the process of purchasing materials, the organization contacted an information and consulting firm and consulting services were provided to it. Services consisted in providing information on the state of the market for materials of a certain type, comparing prices for these materials and recommendations on choosing their optimal quality and price characteristics. The cost of consulting services amounted to 1200 rubles, incl. VAT (18%) - 183.05 rubles.

Since inventories are accepted for accounting at actual cost, the cost of consulting services should be reflected in the same accounts as the cost of acquired inventories.

The accountant will make the following entries:

Debit 10-1 "Raw materials" Credit 60 "Settlements with suppliers and contractors" - 12,711.87 rubles. - credited by the Ministry of Health;

Debit 10-1 "Raw materials" Credit 76 "Settlements with various debtors and creditors" - 1016.95 rubles. - reflected the cost of consulting services;

Debit 19 "VAT on acquired values" Credit 60 "Settlements with suppliers and contractors" - 2288.13 rubles. - VAT on purchased materials is taken into account;

Debit 19 "VAT on acquired values" Credit 76 "Settlements with various debtors and creditors" - 183.05 rubles. - including VAT on consulting services.

The specified amounts of tax are accepted for deduction on the basis of the presented invoices. The received materials are deposited in warehouse No. 1.

In March LLC "Evrostil" received a loan for the purchase of inventories.

In accordance with paragraph 11 of PBU 10/99, the interest paid by the organization for providing it with funds (credits, loans) for use are other expenses. These expenses are subject to crediting to the profit and loss account, except for cases when the legislation or accounting rules establish a different procedure.

Operations on the use of loans and credits will be considered in section VI account 66 "Settlements on short-term credits and loans", account 67 "Settlements on long-term loans and loans"). As you know, the amount of interest paid before the capitalization of stocks is attributed to the increase in the cost of the MH, including to account 10. If the interest for the use of borrowed funds is paid after the capitalization of the MOH, then the costs of paying them are considered other expenses and are charged to account 91.

The funds received as a loan were used on the day they were received to pay the MoH. At the same time, the MZ themselves have already been received by the organization and used in production activities.

Thus, the amount of interest for using the loan will be included in other expenses.

The write-off of materials into production can be carried out, as mentioned above, in one of the ways: at the cost of each unit, at the average cost, at the cost of the first acquisition of inventories (FIFO method).

In March 2010, the organization purchased nails in the amount of 25 kg, including on March 5 - 10 kg at a price of 70 rubles, excluding VAT and on March 11 - 15 kg at a price of 80 rubles, excluding VAT. In the same month, 20 kg of nails were used for general household needs.

According to the order on accounting policy, materials are written off using the FIFO method.

Thus, in March 2010, 20 kg of nails in the amount of 1,550 rubles will be written off as expenses. (15 kg x 80 rubles + 5 kg x 70 rubles).

As a result, in March 2010, the accountant reflected these operations in the accounting of the organization with entries:

Debit 10-1 "Raw materials" Credit 60 "Settlements with suppliers and contractors" - 700 rubles. - 10 kg of nails were purchased at a price of 70 rubles;

Debit 10-1 "Raw materials" Credit 60 "Settlements with suppliers and contractors" - 1200 rubles. - 15 kg of nails were purchased at a price of 80 rubles;

Debit 26 "General expenses" Credit 10-1 "Raw materials" - 1550 rubles. - written off for general business needs 20 kg of nails.

Upon disposal of materials (sale, write-off, transfer free of charge, etc.), their value is written off to the debit of account 91 "Other income and expenses".

LLC "Evrostil" purchased 10,000 kg of oil paint.

The organization keeps records of materials at actual cost. According to the supplier's settlement documents, the price of 1 kg of paint is 180 rubles. (including VAT (18%) - 30 rubles). The paint was purchased through an intermediary organization. The cost of paying for her services amounted to 12,000 rubles. (including VAT (18%) - 1830 rubles).

When posting paint, the accountant must make the following entries:

Debit 10 "Materials" Credit 60 "Settlements with suppliers and contractors" - 1,500,000 rubles. (150 rubles x 10,000 kg) - oil paint credited;

Debit 19 "VAT on acquired values" Credit 60 "Settlements with suppliers and contractors" - 300,000 rubles. (30 rubles x 10,000 kg) - including VAT on oil paint;

Debit 10 "Materials" Credit 60 "Settlements with suppliers and contractors" - 10,000 rubles. (12000 - 1830) - the costs of paying for the services of an intermediary organization are taken into account;

Debit 19 "VAT on acquired values" Credit 60 "Settlements with suppliers and contractors" - 1830 rubles. - the VAT specified in the invoice of the intermediary organization is taken into account;

Debit 60 "Settlements with suppliers and contractors" Credit 51 "Settlement account" - 1,812,000 rubles. (1800000 + 12000) - paid for oil paint to the supplier and services of an intermediary organization;

Debit 68 subaccount "Calculations for VAT" Credit 19 - 301830 rubles. (300000 + 1830) - produced tax deduction VAT.

On December 1, 2010, Eurostyle LLC received materials. The cost of materials - 18,000 rubles. (including VAT (18%) - 3000 rubles). The materials were delivered by a transport company.

LLC "Evrostil" December 31, 2010 received from the transport company an invoice for services for the delivery of materials. The cost of services of the transport company amounted to 2400 rubles. (including VAT (18%) - 400 rubles).

The accountant of Eurostyle LLC must make the following entries:

December 2010

Debit 10 "Materials" Credit 60 "Settlements with suppliers and contractors" - 15,000 rubles. - Materials received from the supplier are credited to the warehouse;

Debit 19 "VAT on acquired values" Credit 60 "Settlements with suppliers and contractors" - 3000 rubles. - VAT on credited materials was taken into account;

December 2010

Debit 10 "Materials" Credit 76 "Settlements with various debtors and creditors" - 2000 rubles. - transport costs associated with the purchase of materials are taken into account;

Debit 19 "VAT on acquired values" Credit 76 "Settlements with various debtors and creditors" - 400 rubles. - including VAT on transport costs.

The actual cost of materials, formed in accounting as of December 31, 2010, amounted to 17,000 rubles. (15,000 + 2000).

Thus, accounting of materials is carried out in monetary terms with a mandatory systematic inventory (verification) of their actual availability at the places of storage. The balance of valuables and their receipt are recorded in the debit of accounts, and the expense, vacation - in credit in the amounts of the actual cost. Material assets come to the warehouse not only from suppliers, but also from accountable persons (household and stationery goods), from their own and auxiliary industries that manufacture tools, special stamps, and fixtures for their own needs. In addition, raw materials, materials, production waste saved by workshops, from defective products, from the liquidation of fixed assets and the disposal of low-value and wearing items are credited to the warehouse as receipts saved by the workshops. Accounting and control over (the expenditure of inventory items is one of the important tasks of accounting.

2.2 Accounting for goods

To summarize information about the availability and movement of goods, a synthetic account 41 "Goods" is used. In organizations engaged in industrial and other production activities, account 41 "Goods" is used to account for materials, products, products purchased specifically for sale, or when the cost of finished products purchased for assembly is not included in the cost of products sold, but is reimbursed by the buyer separately.

Goods accepted for safekeeping and commission are recorded on off-balance accounts 002 "Inventory accepted for safekeeping" and 004 "Goods accepted for commission".

Analytical accounting on account 41 "Goods" is carried out by responsible persons, names (grades, batches, bales), and, if necessary, by places of storage of goods. Organizations engaged in trading activities, on account 41 "Goods", in addition to inventory items purchased as goods for sale, also take into account purchased containers and containers of their own production (except for inventory, used for production or household needs and accounted for on accounts 01 "Basic means" or 10 "Materials").

To account 41 "Goods" sub-accounts can be opened:

1 "Goods in warehouses";

2 "Goods in retail";

3 "Containers under the goods and empty", etc.

On subaccount 41-1 "Goods in warehouses" take into account the presence and movement of goods located at wholesale and distribution bases, warehouses, in pantries of organizations providing public catering services, in vegetable stores, refrigerators, etc.

On subaccount 41-2 "Goods in retail trade" take into account the presence and movement of goods in retail trade organizations (shops, tents, stalls, kiosks, etc.), as well as in buffets of public catering organizations. On the same sub-account, these organizations take into account the presence and movement of glassware.

On subaccount 41-3 "Containers for goods and empty", the presence and movement of containers for goods and empty containers (except for glassware in retail trade organizations and buffets of public catering organizations) are taken into account.

In accordance with paragraph 13 of PBU 5/01, trade organizations may include the costs of procurement and delivery of goods to central warehouses (bases) made before the transfer of goods for sale, as part of the sale costs. Retail trade organizations are allowed to evaluate the purchased goods at sale (retail) prices with a separate allowance for markups (discounts). In this case, the goods received are received at the cost of the purchase on the debit of account 41 "Goods" and the credit of account 60 "Settlements with suppliers and contractors" and other accounts. At the same time, account 41 "Goods" is debited for the difference between the cost of purchasing goods and their value at selling prices and account 42 "Trade margin" is credited.

The retailer purchased the goods according to the supplier's invoice, and the accounting entries are as follows:

Dt 41-2 "Goods in retail trade", Kt 60 "Settlements with suppliers and contractors" - for the cost of goods received;

Dt 19-3 "VAT on acquired inventories", Credit 60 "Settlements with suppliers and contractors" - for the amount of VAT on goods received;

Dt 41-3 "Containers under the goods and empty", Kt 60 "Settlements with suppliers and contractors" - for the cost of containers received with the goods;

Dt 41-2 "Goods in retail trade", Kt 42-1 "Trade margin" - in the amount of the trade margin on the goods received.

Accounting for the sale of goods is carried out in the same manner as accounting for finished products. Upon recognition of proceeds from the sale of goods upon their shipment (vacation), they are debited from the credit of account 41 "Goods" to the debit of account 90 "Sales". If the proceeds from the sale of shipped (released) goods for a certain time cannot be recognized in accounting (for wholesale trade enterprises), then the goods dispensed are written off from the credit of account 41 "Goods" to the debit of account 45 "Goods shipped", and after recognizing the proceeds - to the debit of account 90 "Sales" from the credit of account 45 "Goods shipped". Retail trade organizations that take into account goods at selling prices, as goods are sold or retired for other reasons, the amount of the trade margin is written off from the credit of account 42 "Trade margin" to the debit of account 90 "Sales" or 45 "Goods shipped" using the "red reversal" method . The amounts of trade margins related to the goods remaining in the organization are specified according to the inventory lists by determining the due discount (markup) on goods in accordance with the established sizes. The amount of the discount or markup on the balance of unsold goods (in retail trade) can be determined by the percentage calculated on the basis of the ratio of the amount of discounts or markups on the balance of goods at the beginning of the month and the turnover on the credit of account 42 "Trade margin" (excluding reversed amounts) to the sum of goods sold during the month and the balance of goods at the end of the month (at sales prices).

A retail organization sells goods to the public. This takes into account the proceeds from the sale of goods according to cash counters, the amount of the realized trade margin (determined by a special calculation), as well as the sale expenses related to the sold goods (according to a special calculation).

The accounting entries look like this:

Dt 50 "Cashier", Kt 90-1 "Revenue" - the revenue of the store is reflected;

Dt 90-3 "Value Added Tax", Kt 68 "Calculations on taxes and fees" - VAT is charged on goods sold;

Dt 90-2 "Cost of sales", Credit 41-2 "Goods in retail - written off the cost of goods sold;

Dt 90-2 "Cost of sales", Kt 42-1 "Trade margin" - the amount of the trade margin related to the sold goods was reversed;

Dt 90-2 "Cost of sales", Kt 44 "Sale expenses" - sales expenses related to the goods sold are written off;

Dt 90-9 "Profit / loss from sales", Kt 99 "Profit and loss" - reflects the financial result (profit) from the sale of goods.

For the analytical accounting of goods that are accounted for in terms of quantity and value, cards of quantitative and cost accounting (form No. TORG-28) are used. The card is maintained separately for each item, type of goods. In quantitative and cost accounting, homogeneous goods for various purposes, but having the same retail price, can be accounted together on one card. Entries in the card are made in quantitative and cost terms on the basis of verified documents submitted to the accounting department by financially responsible persons.

To account for the movement and balances of goods and containers in the warehouse, a log of the movement of goods in the warehouse (form No. TORG-18) is used. The journal is maintained by a financially responsible person by names, varieties, quantity and price. Journal entries are made on the basis of income and expenditure documents or accumulative statements for accounting for the release of goods and containers per day. When selling goods to other organizations, the release of goods from the warehouse is carried out according to waybills (form No. TORG-12). The consignment note is drawn up in two copies. The first copy remains in the organization selling the goods and is the basis for their write-off. The second copy is transferred to the organization-buyer and is the basis for posting these values to them.

To account for commodity documents in trade organizations for the reporting period, a commodity report (form No. TORG-29) and a report on containers (form No. TORG-30) are used. These primary documents are drawn up in duplicate by the financially responsible person indicating the number and date of the documents for the receipt and disposal of goods and containers. A commodity report, as a rule, is compiled using the balance method of accounting for goods. Signed by the accountant and financially responsible person. The first copy of the report with the attached documents, on the basis of which the report is compiled, is transferred to the accounting department, the second copy remains with the financially responsible person. To account for the internal movement of inventory items between structural divisions or financially responsible persons, an invoice for internal movement, transfer of goods, containers (form No. TORG-13) is used. In the event of a breakdown, damage, scrap of inventory items for one reason or another, they are subject to a discount or write-off, which is drawn up by an act on damage, battle, scrap of inventory items (form No. TORG-15).

The act is drawn up in three copies and signed by members of the commission with the participation of representatives of the administration, a financially responsible person and, if necessary, a representative of sanitary supervision. The act is approved by the head of the organization. The first copy is transferred to the accounting department and is the basis for writing off losses from the financially responsible person, the second copy remains in the unit, the third - with the financially responsible person.

If losses from damage to goods are detected during the inventory, an act on the write-off of goods (form No. TORG-16) is used to write them off. To register the markdown of goods in case of moral obsolescence, a decrease in consumer demand, the detection of signs of a decrease in quality for various reasons, an act on the markdown of inventory items (form No. МХ-15) is used.

The act is drawn up and signed in duplicate by the responsible persons of the commission. One copy is sent to the accounting department, the second is transferred to the materially responsible person for storage or is attached to the consignment note for transfer to the trade organization for resale of inventory items for more than low prices or to return them to the supplier (manufacturer).

Thus, the main objectives of accounting for commodity transactions are:

Timely and complete reflection on the accounting accounts of information on the acquisition and sale of goods on the basis of received and generated forms of primary documents;

Reflection of data on the costs associated with the acquisition and sale of goods;

Timely reflection of data on the movement of goods in the warehouses of the organization;

Formation of information on revenue, profit, taxes arising from the sale of goods.

2.3 Accounting for finished products

Finished products - the end product of the production process of the enterprise, products that meet the requirements of standards and specifications, accepted by the technical control department and handed over to the warehouse of finished products.

Accounting for the availability and movement of finished products at the actual cost is carried out on the active account 43 "Finished products". This account is used by organizations of branches of material production.

Finished products purchased for assembly or as goods for sale are accounted for on account 41 "Goods". The cost of work performed and services rendered is not reflected on account 43 "Finished products". The actual costs for them, as they are sold, are written off from the accounts of accounting for production costs to the debit of account 90 "Sales". If the finished product is fully used in the organization itself, then it can be received on the debit of account 10 "Materials" and other similar accounts from the credit of account 20 "Main production".

Products that are not subject to delivery on the spot and are not issued with an acceptance certificate remain as part of work in progress and are not taken into account on account 43 "Finished products".

Synthetic accounting of finished products can be carried out in two ways: without using account 40 "Output of products (works, services)" and using this account. In the first option, which is traditional for domestic practice, finished products are accounted for on the synthetic account 43 "Finished products" at the actual production cost. Analytical accounting of certain types of finished products is carried out, as a rule, at discount prices (standard cost, contract prices, etc.) with the allocation of deviations in the actual cost of finished products from the value at discount prices. If the actual cost of finished products is higher than the book value, then the deviation is written off from the credit of account 20 "Main production" to the debit of account 43 "Finished products" with additional accounting entries.

The excess of the book value over the actual value is reflected in the "red reversal" method. Finished products can be written off at book value. At the same time, deviations related to the sold finished products are written off to the sales accounts.

The organization carries out accounting for finished products at actual cost, while accounting entries look like:

Dt 43 "Finished products", Kt 20 "Main production" - finished products manufactured in the main production are registered;

Dt 62 "Settlements with buyers and customers", Kt 90-1 "Revenue" - reflects the buyer's debt for shipped products;

The organization carries out accounting of finished products at accounting prices in accounting, the following entries will be made:

Dt 43 "Finished products", Kt 20 "Main production" - finished products were registered at accounting prices;

Dt 62 "Settlements with buyers and customers", Kt 90-1 "Revenue" - reflects the buyer's debt for shipped products;

Dt 90-3 "Value Added Tax", Kt 68 "Calculations on taxes and fees" - VAT is charged on sold products;

Dt 90-2 "Cost of sales", Kt 43 "Finished products" - the cost of shipped products was written off;

Dt 43 "Finished products", Kt 20 "Primary production" - the deviation between the actual and book value for the finished product was written off;

Dt 90-2 "Cost of sales", Kt 43 "Finished products" - the deviation in the cost of shipped products was written off;

Dt 90-9 "Profit / loss from sales", Kt 99 "Profit and loss" - reflects the financial result (profit) from the sale of finished products.

When using the standard cost, contractual and other types of prices as accounting prices, it is necessary at the end of the month to calculate the deviation of the actual production cost of products from its cost at accounting prices in order to distribute this deviation to the shipped (sold) products and their balances in warehouses. By multiplying the cost of shipped products and the value of its balance in the warehouse at the end of the month by the calculated percentage, it is determined what part of the deviations is attributed to the shipped and remaining products in the warehouse. Make a special calculation, presented in table. 2.3.1, using the weighted average percentage of deviations of the actual cost of production from its value at discount prices.

Table 2.3.1

Calculation of the actual cost of shipped products

Indicator	At discount prices	At actual cost	Deviation (+;-)
Balance of finished goods at the beginning of the month
Received from production
				The ratio of deviations of the actual cost from the value at discount prices,% (group 5, line 3: group 3, line 3)	5,4647 (164000/ 3000000*100)
Shipped finished products		2636667 (2500000+136667)	5,4647*2500000/100=136667
Balance of finished goods at the end of the month		527333 (500000+27333)	5,4647*500000/ 100=27333

A similar calculation is made when using the incomplete production cost. This calculation is not necessary if the organization uses account 40 "Output of products (works, services)" to account for output. When using account 40 "Output of products (works, services)" for accounting for production costs, synthetic accounting of finished products is carried out on account 43 "Finished products" at the standard or planned cost. At the same time, the debit of account 40 "Output of products (works, services)" reflects the actual cost of products (works, services), and the credit - the standard or planned cost. The actual production cost of products (works, services) is written off from the credit of accounts 20 "Main production", 23 "Auxiliary production" to the debit of account 40 "Output of products (works, services)". The standard or planned cost of products (works, services) is written off from the credit of account 40 "Output of products (works, services)" to the debit of accounts 43 "Finished products", 90 "Sales" and other accounts (10 "Materials", 11 "Animals on growing and fattening", 21 "Semi-finished products of own production", 28 "Marriage in production", 41 "Goods", etc.).

By comparing the debit and credit turnovers on account 40 "Output of products (works, services)" for the last day of the month, the deviation of the actual cost of production from the standard or planned one is determined, which are written off from the credit of account 40 "Output of products (works, services)" to the debit of account 90 "Sales". In this case, the excess of the actual cost of production over the standard or planned (overrun) is written off by additional posting. Exceeding the standard or planned cost over the actual (savings) - by the "red reversal" method. Account 40 "Output of products (works, services)" is closed monthly and has no balance on the reporting date. When using account 40 "Output of products (works, services)", there is no need to draw up separate calculations of deviations of the actual cost of production from its value at accounting prices for finished, shipped and sold products, since the identified deviation in finished products is immediately written off to account 90 "Sales ". Account 40 "Output of products (works, services)" is closed monthly and has no balance as of the reporting date. When using account 40 "Output of products (works, services)", there is no need to draw up separate calculations of deviations of the actual cost of production from its value at accounting prices for finished, shipped and sold products, since the identified deviation in finished products is immediately written off to account 90 "Sales ".

Thus, to account for finished products, accounts 40 "Output of products (works, services)" and 43 "Finished products" are used - these accounts are designed to summarize information on the availability and movement of finished products, works, services.

Conclusion

The purpose of the work is to study the structure of inventories, documenting the release of materials for production and economic needs, organizing operational and accounting of the consumption of material assets and monitoring their use in production has not been achieved.

The first chapter explores the essence of inventories.

Stocks production - the stocks which are at the enterprises of all branches of the sphere of material production intended for production consumption. The purpose of creating inventories is to ensure the continuity of the production process.

Commodity stocks - stocks of finished products from manufacturers, as well as stocks along the route of the goods from the supplier to the consumer, i.e. at enterprises of wholesale, small wholesale and retail trade, in procurement organizations and stocks in transit.

Stocks insurance - are intended for continuous providing with materials or the goods of production or trading process in case of various unforeseen circumstances. In the normal course of the production or trading process, the value of the safety stock, in contrast to the current one, does not change.

Account 10 "Materials" is intended to summarize information on the availability and movement of raw materials, materials, fuel, spare parts, inventory and household supplies, containers, etc. values of the organization (including those in transit and processing).

Materials are recorded on account 10 "Materials" at the actual cost of their acquisition (procurement) or accounting prices.

The write-off of materials into production can be carried out in one of the following ways: at the cost of each unit, at the average cost, at the cost of the first acquisition of inventories (FIFO method). The second chapter describes the theoretical aspects of accounting for finished products. The concept of finished products is given, the types of its assessment used in accounting and tax accounting, the accounting of finished products using account 40 "Output of products, works, services" is described in detail, where finished products are accounted for at the discount price, and the accounting of finished products without using account 40 . In this case, finished products are accounted for at actual cost. The theoretical foundations of accounting for materials and goods are also given.

The receipt of materials for the warehouse is formalized by drawing up an Incoming Order in the form N M-4, approved by the Resolution of the State Statistics Committee N 71a. The order indicates the actual number of accepted values. Analytical accounting on account 41 "Goods" is carried out by responsible persons, names (grades, batches, bales), and, if necessary, by places of storage of goods. Organizations engaged in trading activities, on account 41 "Goods", in addition to inventory items purchased as goods for sale, also take into account purchased containers and containers of their own production (except for inventory, used for production or household needs and accounted for on accounts 01 "Basic means" or 10 "Materials").

List of used literature

inventory cost accounting

1. Federal Law Russian Federation"On Accounting" dated November 21, 1996, No. 129-FZ, with amendments and additions.

2. Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n. - with. 3.

3. Regulation on accounting No. 5/01 "Accounting for inventories", approved by order of the Ministry of Finance of the Russian Federation dated 09.06.01 No. 44n.

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Appendix 1

Annex 2