Inventories are the circulating assets of the organization, the characteristic feature of which is that they completely transfer their value to the product of labor in one production cycle.

In accordance with PBU 5/01 "Accounting for inventories" (Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44N), the following assets belong to the inventories:

used as raw materials, materials, in the manufacture of products, works, provision of services;
held for sale;
used for the management needs of the organization.

The accounting unit of the inventories is chosen by the organization independently, depending on the nature of the inventories, the procedure for their acquisition and use. A unit of an inventories can be a nomenclature number, a batch, a homogeneous group. Inventories are accepted for accounting at their actual cost. The actual cost of the refinery is determined in different ways, depending on the source of receipt of the refinery.

The actual cost of inventories purchased for a fee is the amount of actual acquisition costs excluding VAT. The actual costs of purchasing inventories include:

amounts paid in accordance with the contract to suppliers;
amounts paid for information, consulting and intermediary services;
customs duties;
non-refundable taxes paid in connection with the purchase of materials;
costs of procurement and delivery of inventories to the place of their use, including insurance costs, and accrued interest on loans provided by suppliers, if they are attracted to purchase these stocks;
the cost of bringing the inventories to the state in which they are suitable for use.

In accordance with the Methodological Guidelines for accounting for inventories, the costs directly related to the procurement process and delivery of materials to the organization form the so-called transport and procurement costs. The structure of transportation and procurement costs includes:

costs of loading materials into vehicles and their transportation, payable by the buyer according to the contract in excess of the price of these materials;
expenses for the maintenance of the procurement and warehouse apparatus of the organization, including the cost of remuneration of employees of the organization directly involved in the procurement, acceptance, storage and release of purchased materials, employees of special procurement offices, warehouses and agencies organized in places of procurement (purchase) of materials, employees directly those engaged in the procurement (purchase) of materials and their delivery (support) to the organization, deductions for the social needs of these workers;
expenses for the maintenance of special procurement points, warehouses and agencies organized at procurement sites (except for labor costs with deductions for social needs);
markups (markups), commissions (cost of services) paid to supplying, foreign economic and other intermediary organizations;
payment for storage of materials at points of purchase, at railway stations, wharves, in ports;
interest charges for loans and borrowings related to the acquisition of materials prior to their acceptance for accounting;
travel expenses for the direct procurement of materials;
the cost of losses for the supplied materials in transit (shortage, damage) within the amounts stipulated by the supply contract;
other expenses.

The costs of bringing materials to a state in which they are suitable for use for the purposes provided for in the organization, includes the costs of the organization for processing, processing, finalizing and improving the technical characteristics of the purchased materials, not related to the production process. These works can be performed both by the purchasing organization's own forces and by the forces of third-party organizations. When such work is performed by third parties, the cost of bringing in includes the cost of work performed and the cost of transportation to the place of work and back, loading and unloading, performed by third parties.

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

Attention should be paid to the fact that the actual cost of materials includes accrued interest on commercial loans and borrowed funds. Moreover, the actual cost may include only those of them that were accrued before the materials were accepted for accounting. The interest accrued after the materials are accepted for accounting, in accordance with clause 11 of PBU 10/99 "Organization's expenses" are included in other expenses of the organization.

Assessment of materials, the cost of which is expressed in foreign currency upon purchase, is carried out in Russian rubles by recalculating at the rate of the Central Bank of the Russian Federation in effect on the date of acceptance of the values for accounting.

The actual cost of inventories contributed to the account of a contribution to the authorized capital is determined on the basis of their monetary value, agreed by the founders.

The actual cost of inventories manufactured by the organization itself is determined based on the actual costs associated with their production.

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

The actual cost of inventories received under contracts providing for the fulfillment of obligations by non-monetary funds is the cost of assets transferred or to be transferred.

In the current accounting (in the warehouse) material assets are accounted for at a notional discount price, which is the purchase price or the standard (planned) purchase cost.

Material assets used by the enterprise are classified according to the following types: raw materials, basic materials, auxiliary materials, purchased semi-finished products, packaging materials, fuel, spare parts and other values.

To account for materials, account 10 "Materials" is used, the account is active, balance sheet, to which the following subaccounts are opened:

"Raw materials and materials".
"Purchased semi-finished products and components, structures and parts."
"Fuel".
"Containers and container materials".
"Spare parts".
"Other materials".
"Materials outsourced for recycling."
"Construction Materials".
"Inventory and household accessories".
"Special equipment and overalls in the warehouse."
"Special equipment and overalls in operation."

Raw materials and basic materials form the material basis of the manufactured products, works and services.

Raw materials are usually products of agriculture and extractive industries.

Auxiliary materials contribute to bringing the manufactured products to finished products in accordance with the established technical specifications and standards.

Purchased semi-finished products and components, structures and parts are raw materials and materials that have passed certain stages of processing, but are not classified as finished products.

Container and container materials are a type of inventory intended for packaging, transportation and storage of products.

Fuel and spare parts - values used in heat generation, repair of fixed assets, consumed by our own vehicles.

Building materials are used directly in the process of construction and installation work, the manufacture of building parts and structures.

Special equipment and workwear. In accordance with the Methodological Guidelines for the accounting of special tools, special devices, special equipment and special clothing (Order of the Ministry of Finance dated December 26, 2002, No. 135Н), special rigging includes:

special tools and devices - technical means with individual properties and designed to ensure the conditions for the manufacture of specific types of products, services;
special equipment - means of labor that are reused in production, which provide conditions for performing specific (non-standard) technological operations;
overalls - personal protective equipment for workers.

Special tools and special devices include: tools, dies, molds, molds, rolling rolls, model equipment, chill molds, flasks, etc.

Special equipment includes:

special technological equipment (metalworking, press-forging, thermal, welding, etc.);
control and test apparatus and equipment (stands, consoles, models of finished products, test installations) designed for adjustments, tests, specific products and delivery to the customer;
reactor equipment;
decontamination equipment, etc.

Special clothing includes:

Special clothing, special footwear and safety devices (overalls, suits, jackets, robes, short fur coats, various shoes, mittens, glasses, helmets, gas masks, etc.).

According to the accounting policy of the organization, the composition of materials can include: inventory, tools, household accessories and other means of labor.

Analytical accounting of material values is organized by storage locations (warehouses, storerooms) in the context of stock numbers, which are assigned to materials according to the nomenclature developed at the enterprise.

Analytical accounting is maintained on material accounting cards (form No. 17).

11.2. Documenting the movement of the MPZ

Operations for the movement of inventories are drawn up by a variety of primary documents, the main ones of which are approved by the Resolution of the State Statistics Committee of the Russian Federation of October 30, 1997, No. 71a.

The receipt of materials at the warehouse of the enterprise is drawn up by a receipt order (form M-4), which reflects the name of the material, the quantity received, the conditional price, and the purchase price. It is drawn up by the financially responsible person on the day the valuables arrive at the warehouse in one copy, and then transferred to the accounting department along with the shipping documents.

If there are discrepancies between the actual quantity and the data specified in the supplier's invoice, an Act of Acceptance of Materials (Form M-7) is drawn up. The act is a legal basis for making claims to the supplier, the sender. The act is drawn up in two copies by members of the selection committee with the obligatory participation of the financially responsible person and the supplier's representative.

In cases of delivery of materials by our own vehicles, the basis for their posting is the consignment note.

The return of material assets from production to the warehouse as unused is issued by the Invoice for internal movement (forms M-13 and M-14).

The release of material assets for the production of products, works, services is carried out on the basis of limit fence cards (form M-8) and the requirements of invoices (form M-11).

The limit fence cards (form M-8) indicate:

the name of the materials to be dispensed;
vacation limit;
actual vacation against the established limit;
vacation date;
the remainder of the unused limit.

Limit fence cards are issued in two copies: the first - to the department using the material, the second - to the warehouse. When materials are released from the warehouse, the representative of the subdivision signs on a copy of the limit pick-up card of the warehouse, and the storekeeper - in a copy of the limit pick-up card of the subdivision.

The sale of material assets is drawn up on an invoice for the release of materials to the outside (form M-15). At the end of the month, documents registering the movement of materials are handed over to the accounting department for counting verification and processing.

In the absence of standard documents, the company is given the right to independently develop income and expense documents with the preservation of the mandatory details in them.

11.3. Organization of accounting of materials in warehouses

Accounting for materials in warehouses is carried out by the head of the warehouse (storekeeper), with whom an agreement has been concluded on material responsibility for the values entrusted to him.

The storekeeper is hired by agreement with the chief accountant and is dismissed from his position only after a complete inventory of inventory items and their transfer according to an act approved by the head of the organization.

In warehouses (storerooms), quantitative (graded) accounting of materials is carried out in the context of types of materials and stock numbers. Accounting is carried out on material accounting cards (form M-17), the main details of which are:

name of the material;
its stock number;
location (rack, shelf);
unit;
price (reference price).

On the cards, records are kept in natural units of measurement. A feature of keeping stock accounting cards is the observance of the following rule - determination of a new balance of material after each operation on their movement.

In warehouses, accounting of materials is carried out by the operational balance method. Its essence lies in the fact that every 5-10 days the accounting employee checks the records on the material accounting cards, confirming the results of the verification with his signature. On the 1st day of each month, the storekeeper draws up a balance book and submits it to the accounting department for checking and taxation. In accounting, the balance sheet data is reconciled with the bill of movement of materials compiled in accounting. If discrepancies are found, the records are rechecked up to the inventory.

11.4. Accounting of materials in accounting

Depending on the position adopted in the Accounting Policy, the accounting of materials in the accounting department can be organized according to one of the following options.

In the first option of accounting on account 10 "Materials", the actual cost of the purchased materials is formed without VAT.

Settlements with suppliers for the supplied values are accounted for on account 60 "Settlements with suppliers and contractors".

Based on primary documents (receipts, supplier invoices, invoices, advance reports on travel expenses of persons engaged in the direct acquisition of material values, extracts from a bank account), the following accounting entry is made for the cost of the materials received:

D-t count. 10 "Materials"

D-t count. 19 "VAT"

Kit count. 71 "Settlements with accountable persons"

Kit count. 51 "Current account".

Based on the fact that in the current accounting materials are accounted for at discount prices (standard or planned cost), accounting on account 10 "Materials" reflects the cost of materials at the book price and the deviation of the actual cost of materials from their cost at book prices. This necessitates the distribution of deviations of the actual cost from the book price between the balances of materials in warehouses and those consumed for the production of products, works and services.

The distribution is made according to the average percentage of deviations, the size of which is determined as follows:

where By- percentage of deviations;

Onm- deviation of the actual cost of materials from their cost at discount prices at the beginning of the month, thousand rubles;

Ohm- deviation of the actual cost of materials purchased per month from their cost at discount prices, thousand rubles;

Mnm- cost of materials at the beginning of the month at discount prices, thousand rubles;

Mm- the cost of materials at discount prices received per month, thousand rubles.

The amount of variances related to the balance of materials in warehouses is determined as the product of the percentage of variances by the balance of materials at the end of the month at the notional price, i.e.

where With- the sum of deviations for the rest of materials, thousand rubles;

Mkm- cost of materials at the end of the month at discount prices, thousand rubles.

The amount of deviations related to the amount of materials consumed in the reporting month, Avg, is determined as the product of the percentage of deviations By by the cost of materials consumed in the reporting month at the accounting price, i.e.

where Wed- the amount of deviations for materials consumed per month, thousand rubles;

Mr- materials consumed per month at the book price, thousand rubles.

The calculation of the distribution of deviations is carried out in the statement in the context of types and groups of values. The order of distribution of deviations of the actual cost of materials from their cost at discount prices is shown in table. 11.1.

Table 11.1

Calculation of deviations of the actual cost of materials from their cost at accounting prices

P / p No.	Indicators	At the book price, thousand rubles	Deviation from the discount price , thousand rubles	Actual cost , thousand rubles
	Remaining materials at the beginning of the month
	Received in the reporting month
	Total with the remainder
	Average percentage of deviations
	Spent in a month
	Remaining materials at the end of the month (p. 3 - p. 4)

The following accounting entry is drawn up for the cost of materials used for the production:

D-t count. 20, 23, 25, 26

Kit count. 10 "Materials".

Evaluation of materials consumed for the production of products, works and services is carried out in one of the following ways:

at the cost of each unit;
at the average cost;
at the cost of the first in the time of purchase of inventories (FIFO method);
at the cost of the most recent purchase of inventories (LIFO method).

In the second variant of accounting, all actual costs of procurement of materials are recorded on account 15 “Procurement and purchase of materials”. The debit of this account reflects the actual costs associated with the purchase of materials, excluding VAT, from the credit of different accounts: 60 "Settlements with suppliers and contractors", 71 "Settlements with accountable persons", 51 "Settlement accounts". The credit of account 15 reflects the standard (planned) cost of purchased and capitalized materials written off to the debit of account 10 "Materials". Deviations of the actual cost of materials from their cost at discount prices are written off to the debit of account 16 "Deviations in the cost of materials".

The deviations in the cost of materials recorded on account 16 at the end of the month are subject to distribution between the balances of materials in warehouses and the cost of materials used for the production of products, works and services in the current month.

The distribution of deviations is carried out in a similar way to the procedure set out when organizing the accounting of materials according to the first option.

In this case, the following entries are made on the accounts:

For the amount of actual costs for the purchase (procurement) of materials:

D-t count. 15 "Procurement and purchase of materials"

D-t count. 19 "VAT"

Kit count. 60, 71, 50, 51.

On the cost of materials capitalized in the assessment at the standard (planned) cost of materials according to the primary documents:

D-t count. 10 "Materials" - standard (planned) cost of materials

D-t count. 16 "Variations in the cost of materials" - the amount of deviations in the actual cost

Kit count. 15 "Procurement and purchase of materials" - for the amount of actual costs of purchasing materials.

For the cost of materials in the assessment according to the standard (planned) cost, spent on the production of products, works and services according to the primary documents:

D-t count. 20, 23, 25, 26

Kit count. 10 "Materials".

For the amount of deviations related to the cost of materials used according to the calculation of the accounting department:

D-t count. 20, 23, 25, 26

Kit count. 16 "Deviations in the cost of materials."

For the value of paid suppliers' invoices according to the bank statement:

D-t count. 60 "Settlements with suppliers and contractors"

Kit count. 51 "Current account".

In cases when special tools, special devices, special equipment (special rigging) and overalls are taken into account in the composition of material resources, the organization of their accounting is carried out as follows.

These funds can be purchased by the organization from other persons, including by purchasing, transferring free of charge, receiving a contribution to the authorized capital, or made by the organization independently.

Special equipment and overalls owned by the organization, as well as in economic management or operational management, can be accepted for accounting at their actual cost, that is, in the amount of actual costs of purchase or procurement without VAT.

The receipt of these funds is reflected in the record:

D-t count. 10/10 "Special equipment and overalls in stock"

D-t count. 19 "VAT"

Kit count. 60 "Settlements with suppliers and contractors"

Kit count. 75 "Settlements with founders"

Kit count. 98 "Deferred income".

The transfer of special rigging into operation is carried out on the basis of the requirements and is reflected by the entry:

D-t count. 10/11 "Special equipment and overalls in operation"

Kit count. 10/10 "Special equipment and overalls in stock".

If the useful life of a special rig exceeds 12 months, then its cost is redeemed in one of the following ways:

in a linear way;
in proportion to the volume of products released.

An entry is made on the cost of the decommissioned special equipment:

D-t count. 25, 26

The cost of workwear is redeemed according to industry norms approved by the Decree of the Ministry of Labor and Social Development of the Russian Federation of 18. 12. 1998 No. 51. In this case, an entry is made:

D-t count. 26 "General expenses"

Kit count. 10/11 "Special equipment and overalls in operation".

The under-depreciated cost of special equipment is written off to other expenses of the organization by recording:

Kit count. 10/11 "Special equipment and overalls in operation".

The costs of repairing special equipment and workwear are charged to the costs of ordinary activities.

Special equipment and overalls that do not belong to the organization, but are in its use or possession, are accounted for on off-balance sheet accounts in the assessment provided for in the contract, or in the assessment agreed with their owner.

Accounting for disposal of materials. Disposal of materials takes place in the following cases:

when leaving for the production of products, works and services;
when sold to the side;
when contributing to the authorized capital;
when transferring under a donation agreement;
when transferring under an exchange agreement.

Consider the order of reflection on the accounts of each case of disposal of materials.

Primary documents on the consumption of materials for the production of products, works and services in the accounting department are subject to counting verification and processing. Based on these primary documents, a development table for the use of materials by cost direction is compiled. In this case, a record is made:

D-t count. 20, 23, 25, 26

Kit count. 10 "Materials".

As mentioned earlier, the assessment of materials used for the production is based on the cost reflected in the accounting policy of the organization.

The sale of materials to the side is drawn up by order, invoice and invoice. In this case, on the basis of primary documents, the following entries are made:

For the actual cost of materials sold:

D-t count. 91/2 "Other income and expenses"

Kit count. 10 "Materials".

For the amount of the invoice presented to the buyer:

D-t count. 62 "Settlements with buyers and customers"

Kit count. 91/1 "Other income and expenses"

For the amount of VAT due to the budget:

Comparing credit and debit records on account 91 "Other income and expenses", determine the financial result of the sale of materials, which is reflected by the record:

Dt account 91/9 "Balance of other income and expenses"

The gratuitous transfer of materials is formalized by an act. Materials are written off in the valuation at actual cost. In this case, records are made:

For the actual cost of materials donated free of charge:

D-t account 91/2 "Other income and expenses"

Kit count. 10 "Materials".

The transfer of material free of charge is subject to value added tax in accordance with paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, since in this case there is a transfer of ownership of goods, work performed and services rendered.

An entry is made for the amount of VAT due to the budget:

D-t account 91/2 "Other income and expenses"

Kit count. 68 "Calculations of taxes and fees".

The result of the gratuitous transfer of materials is written off to the financial result of the organization:

D-t c. 99 "Profits and losses"

Kit count. 91/9 "Balance of other income and expenses".

Contributions to the authorized capital of another organization are valued at the cost agreed by the founders, unless a different valuation procedure is provided for by the legislation of the Russian Federation. Contributions to the authorized capital are considered as financial investments.

In this case, records are made:

D-t count. 58 "Financial investments"

Kit count. 91 "Other income and expenses"

Disposal of materials in connection with a contribution to the authorized capital is reflected by the entry:

D-t count. 91 "Other income and expenses"

Kit count. 10 "Materials".

The financial result from the investments made is reflected in the record:

D-t count. 91/9 "Balance of other income and expenses"

Kit count. 99 "Profit and Loss".

11.5. Inventory of inventories and reflection of its results on accounting accounts

In order to ensure the reliability of accounting and reporting data, enterprises carry out an inventory of material assets at least once a year and not earlier than October 1.

The inventory is carried out by a commission appointed by order of the head of the organization, in the presence of a financially responsible person, from whom a receipt was received that all values were entered by him, and the documents were handed over to the accounting department. Warehouses are sealed before inventory.

Material values received at the warehouse and issued from the warehouse during the inventory period are subject to registration in a special sheet under the heading "Received (issued) from the warehouse during the inventory period".

Inventory is carried out by weighing, measuring, measuring material values at each storage location. Revealed values are entered into an inventory list, according to which collation statements are compiled.

As a result of the inventory, the following can be identified:

Surplus values that are subject to capitalization in the valuation at market value. In this case, a record is made:

D-t count. 10 "Materials"

Lack of material assets, which is debited to account 94 "Shortages and losses from damage to values". Lack of materials within the limits of natural attrition rates is written off to costs by recording:

D-t count. 25.26

Kit count. 94 "Shortages and losses from damage to valuables."

The shortage due to the fault of the financially responsible person is written off from account 94 "Shortages and losses from damage to valuables" to the debit of account 73/2 "Calculations for compensation for material damage".

Compensation for the shortfall by the financially responsible person is carried out at market prices. At the same time, the difference between the cost of materials at market prices and their actual cost until the moment of reimbursement is recorded on account 9 8/4 "The difference between the amount to be recovered from the guilty persons and the book value for the lack of values."

Account 73/2 "Calculations for compensation for material damage" is debited for the amount of the difference to be reimbursed by the financially responsible person and account 9 8/4 "The difference between the amount to be recovered from the guilty persons and the book value for shortages of values" is credited.

When compensating for the shortage, the guilty person makes entries:

D-t count. 50 "Cashier"

Kit count. 73/2 "Calculations for compensation for material damage."

D-t count. 9 8/4 "The difference between the amount to be recovered from the perpetrators and the book value for the shortfall in valuables"

Kit count. 91/1 "Other income and expenses".

Typical accounting entries for material accounting are presented in table. 11.2.

Table 11.2

Typical accounting transactions for material accounting in organizations

conclusions

Inventories belong to the working capital of the organization, a characteristic feature of which is that they completely transfer their value to the product of labor in one production cycle.

Synthetic inventory accounting is carried out on account 10 "Materials" at the actual cost, and analytical accounting is organized on warehouse accounting cards for each type, type, grade of material in natural units of measurement on warehouse accounting cards. The organization can record materials using accounts 15, 16 and 10 or using only account 10 "Materials". The accounting policy of the organization determines the assessment of inventories spent on production (method FIFO, LIFO, weighted average price). VAT paid to the supplier is not included in the actual cost of materials, but is fully reimbursed to the budget subject to the following conditions:

material assets are received (capitalized);
VAT is highlighted in payment documents;
there is an invoice.

In order to ensure the reliability of accounting and reporting data, an inventory of inventories is carried out. The identified surpluses are referred to the financial results of the organization, and the shortages are recorded on account 94 "Shortages and losses from damage to values". Deficiencies are written off taking into account the reasons for their occurrence.

Self-test questions

Give the definition of the organization's inventories.
What values relate to the organization's inventories?
What values relate to the organization's special equipment?
In what assessment are inventories reflected in the balance sheet and in the current accounting?
What costs are included in the actual cost of inventories?
What methods of assessing inventories are used to determine the cost of materials used for the production of goods, works and services?
How are the deviations of the actual cost of materials from their cost at the book price distributed?
What is the procedure for conducting an inventory of inventories?
How are the results of the inventory of inventories reflected in the accounts?
At what cost is the materially responsible person reimbursed for the lack of materials?

Bibliography

Federal Law "On Accounting" dated November 21, 1996, No. 129-FZ.
Regulations on accounting and accounting reporting in the Russian Federation: Order of the Ministry of Finance of Russia dated March 24, 2000, No. 31n.
Regulation on accounting "Accounting policy of the organization" (PBU1 / 98): Order of the Ministry of Finance of Russia dated 30.12.1999, No. 107n.
Regulation on accounting "Accounting for inventories" (PBU5 / 01): Order of the Ministry of Finance of Russia dated 09.06.2001, No. 44n.
Regulation on accounting "Income of the organization" (PBU9 / 99): Order of the Ministry of Finance of Russia dated March 30, 2001, No. 27n.
Accounting Regulations “Organization Expenses” (PBU10 / 99): Order of the Ministry of Finance of Russia dated March 30, 2001 No. 27n.
Regulation on accounting "Accounting for assets and liabilities, the value of which is expressed in foreign currency" (PBU3 / 2006) dated November 27, 2006 No. 154n.
Methodical instructions on accounting of inventories: Order of the Ministry of Finance of the Russian Federation of December 28, 2001, No. 119n, taking into account amendments and additions of April 23, 2002, No. 33n.
Erofeeva V.A., Klushantseva G.V., Kemter V.B. Accounting with elements of taxation. Saint Petersburg: Legal Center Press, 2004.
Kondrakov N.P. Accounting. M .: INFRA-M, 2005.

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An enterprise that manufactures medical devices must have approved in the prescribed manner regulatory documentation for raw materials in the form of enterprise standards.

The production must have approved enterprise standards, which include:

Description of the raw material with indication of its name, symbol and / or code;

Indication of possible suppliers of raw materials, with whom the regulatory documentation, volumes and delivery times have been agreed;

Instructions for sampling and conducting incoming control with a list of indicators to be checked during incoming control;

Quality requirements, including additional ones, taking into account the specifics of production;

Proper storage conditions and precautions for handling raw materials;

Upon receipt of a batch of raw materials, it is necessary to check the coincidence of the information in the order form, in the invoice and in the supplier's certificate, the absence of damage to the packaging and its cleanliness, the presence of documents certifying the quality of the raw materials. Receipt of each batch and batch of raw materials must be recorded in a journal.

If several different lots of the same name of raw materials were supplied at the same time, each lot and lot should be considered separately in relation to sampling, carrying out incoming control according to regulatory documents and issuing permission for use in production.

The received raw materials and materials should be subjected to incoming control in accordance with the current documentation, for which average samples are taken from each batch of raw materials and materials.

Sampling should be carried out in specially equipped rooms and in compliance with conditions that exclude additional contamination of raw materials and materials. It is advisable that the sampling is carried out by one authorized person from the quality control department.

Any deviations from the requirements of regulatory documents, including damage to packaging, which may affect the quality of the raw materials, must be registered.

The raw materials received must be labeled with the following information:

Product name, symbol and / or code;

Batch number, series;

Expiration date or date after which the raw material is not subject to use.

In this case, it is advisable to use colored labels. In the process of passing the stages of control and depending on its results (for example, raw materials are allowed for use, rejected), the labels are replaced.

Raw materials and supplies should be stored in storage rooms, isolated from the main production. To prevent mixing and cross-contamination, it is necessary to provide separate rooms or areas for receiving, storing and issuing raw materials and materials.

During storage, free access (free access) to each type of raw material and materials must be provided for its extraction from the storage place.

All materials intended for consumer and secondary packaging of products must come to enterprises from suppliers in a packaged form that ensures their safety and prevents the possibility of secondary contamination during storage throughout the entire shelf life.

The packaging materials must be stored in suitable rooms, taking into account the exclusion of the possibility of contamination.

Before unloading the transport container (bags with raw materials, boxes and bags with auxiliary and packaging materials), its dust-free processing must be carried out.

When working with raw materials and materials, the existing standards of sanitation, hygiene and safety measures must be strictly observed.

Raw materials and materials must be released into production if it meets the requirements of the NTD with the permission of the quality control department. Issuance and balance of stock of raw materials and supplies must be recorded in the journal.

Raw materials and materials checked by the quality control department and authorized by it for use in production should be stored separately from those batches that did not pass control or were rejected during control.

From each batch of raw materials and materials received, it is necessary to leave sufficient samples in case of repeated analytical checks.

Rejected raw materials and materials must be sent to a special separate storage area for materials, must be marked and returned to the supplier or destroyed, which must be documented.

Through the use of optimal handling and cleanliness procedures, it is necessary to minimize the potential environmental contamination of the process by transferring materials and products from temporary storage areas.

Modern medicine cannot develop without the latest medical technology - apparatus and equipment. Designers, in collaboration with doctors, continue to work on improving medical technology so that diagnostics and treatment are more effective, and equipment, tools, equipment - more reliable and convenient in practical use.

The quality of medical devices is largely determined by the properties of the raw materials from which they are made. When processed into products, materials not only acquire the required shape, but often new properties. Accordingly, it is necessary to know not only the properties of the starting materials, but also the methods and possibilities of changing them in the desired direction,

Materials as raw materials for medical devices must meet the following specific requirements

Biological inertness and non-toxicity in relation to the tissues and environments of the body with which they come in contact;

Possibility of aseptic processing without changing properties and shape;

Corrosion resistance.

Each material has certain mechanical, chemical and technological properties. They are determined by GOSTs.

The mechanical properties of a material include strength, hardness, elasticity, toughness, plasticity, and fatigue.

Chemical properties are determined by the chemical composition of the material, which affects its properties and attitude to various influences.

The technological properties of materials determine various methods of their processing into products, in which significant changes in properties are possible.

The mechanical, chemical and technological properties of materials are closely interrelated; the quality of the product depends on them.

Among the factors affecting the quality of goods, an important place is given to the quality of raw materials, materials and components and the quality of technological processes during production.

Raw materials are understood as various substances and materials used for the production of finished products. These substances and materials differ in chemical composition and origin. The classification of feedstock for the production of ITF is shown in Figure 1.

Figure 1 - Classification of the main types of feedstock for the production of ITF

Classification of the main types of raw materials for the production of ITF:

According to their chemical composition, substances and materials are divided into inorganic and organic; by origin - natural, artificial and synthetic.

Of inorganic materials, metals and alloys based on them, silicate materials and minerals are widely used. The disadvantage of almost all metals and products made from them is that they corrode and are difficult to process.

Silicate materials are compounds of silica with other oxides. They are natural and artificial (glass, porcelain, faience).

Various minerals, including precious ones (diamond, etc.), are also referred to inorganic raw materials.

Organic substances and materials of animal origin are various protein substances: wool, bones, etc. Plant materials include wood, cotton, flax, and medicinal plant raw materials. The number of synthetic organic substances and materials includes rubber and rubber based on it, resins for synthetic fibers (nylon, lavsan), plastics. In the course of the technological process of obtaining a product, raw materials and materials are subjected to mechanical, thermal, physicochemical and other types of influences, as a result of which (the quality of the finished product is formed.

Closely related to the concept of quality is the concept of the technical level of products - the relative characteristics of product quality based on comparing the values of indicators that determine the technical perfection of the evaluated product with the corresponding basic indicators, their values.

The role of raw materials and materials in the formation of product quality depends on the type of product. The simpler the product, the more obvious the relationship between the quality of raw materials, basic and auxiliary materials and the quality of the products. The quality of materials, being the material basis of the properties of the final product, affects these properties in different ways based on the technological process of manufacturing this product. The influence of materials on the quality of the final product depends on the degree of compliance of the material properties with the requirements that are imposed on them, the perfection of the technological process of manufacturing this product, the quality of the product design and other factors.

Similar information.

Accounting for materials is regulated by the Accounting Regulations "Accounting for Inventories" PBU 5/01, approved by Order of the Ministry of Finance of Russia N 44n, registered with the Ministry of Justice of Russia N 2806.

The procedure for organizing accounting of inventories based on PBU 5/01 is determined in the guidelines for accounting materials approved by Order of the Ministry of Finance of the Russian Federation N 119n, excerpts from which are given in this section.

The purpose of accounting for materials is the timely and complete reflection on the accounts of accounting information on the availability and movement of materials in the warehouses of the organization.

Assets used as raw materials, semi-finished products, components, fuel, etc. are accepted as materials for accounting. in the manufacture of products (performance of work, provision of services) or for the management needs of the enterprise.

The main tasks of accounting materials are:

Formation of the actual cost of materials (assessment of materials);
correct and timely documenting of operations for the receipt of materials, movement and release of materials for production and other purposes;
control over the safety of materials in places of their storage and at all stages of movement. Accounting for shortages and damage to materials identified as a result of acceptance;
control over the observance of the norms of materials stocks established by the organization, ensuring uninterrupted production of products, performance of work and provision of services;
timely identification of unnecessary and unnecessary materials with the aim of their possible sale or identifying other possibilities of involving these materials in circulation;
analysis of the effectiveness of the use of materials.

Reflection of operations on the movement of raw materials, materials, fuel, spare parts, etc. valuables carries out on account 10 "Materials" of the chart of accounts of accounting.

All operations of receipt, movement, consumption of materials must be formalized using approved forms of primary documents. Primary documents must be properly executed, with filling in all the necessary details, and have the appropriate signatures. Based on correctly executed primary documents, accounting entries are formed, reflecting the receipt of materials, as well as transport and procurement costs arising from the receipt of materials. Similarly, accounting entries reflect the consumption or disposal of materials.

To ensure proper control over the safety of materials in the organization, it is necessary to provide:

Availability of equipped warehouses and storerooms or specially adapted areas for open storage materials;
placement of materials in sections of warehouses, and inside them - in separate groups and standard-size-sizes (in stacks, racks, on shelves, etc.), so that the possibility of quick acceptance, release and verification of the availability of materials is ensured;
equipping materials storage areas with measuring devices and measuring containers;
organization, where necessary and expedient, of sections for centralized cutting of materials;
establishment of the procedure for rationing the consumption of materials (development and approval of norms, compliance with the norms when supplying materials to the divisions of the organization);
determination of the circle of persons responsible for the acceptance and release of materials (warehouse managers, storekeepers, freight forwarders, etc.), for the correct and timely execution of primary documents, as well as for the safety of the stocks entrusted to them;
determination of the list of officials who are granted the right to sign documents for the receipt and release of materials from warehouses, as well as issue permits (passes) for the export of materials from warehouses and other storage places of the organization;
periodic inventory of inventory items in storage locations.

In more detail, the procedure for organizing the accounting of materials in storage places is disclosed in the guidelines.

The accounting procedure for special tools, equipment, equipment and special clothing is determined in the guidelines of the Ministry of Finance, approved by order No. 135n.

Material Accounts

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

Materials are accounted for on account 10 "Materials" at the actual cost of their purchase (procurement) or discount prices.

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

When accounting for materials at discount 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 acquisition (procurement) of valuables is reflected in account 16 “Variation in the cost of materials”.

Subaccounts can be opened to account 10 "Materials":

10-1 "Raw materials and materials";
10-2 "Purchased semi-finished products and components, structures and parts";
10-3 "Fuel";
10-4 "Containers and container materials";
10-5 "Spare parts";
10-6 "Other materials";
10-7 “Materials outsourced for processing”;
10-8 "Building materials";
10-9 "Inventory and household accessories";
10-10 "Special equipment and special clothing in stock";
10-11 "Special equipment and special clothing in operation", etc. ".

Subaccount 10-1 "Raw materials and materials" takes into account the availability and movement of: raw materials and basic materials (including construction - from contractors) that are part of the manufactured products, forming its basis, or are necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, assistance to the production process; agricultural products prepared for processing, etc.

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 completing manufactured products (construction), which require processing or assembly costs. Products purchased for a complete set, 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 necessary for them as components for carrying out these works on a specific research or design topic, take these values into account on subaccount 10 -2 "Purchased semi-finished products and components, structures and parts".

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

Subaccount 10-4 "Containers and container materials" takes into account the presence and movement of all types of containers (except for those used as household inventory), 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.). 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 subaccount 10-1 "Raw materials and materials".

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

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

Automobile tires (tire, tube and rim tape) on wheels and in stock with a vehicle included in its initial cost are accounted for as property, plant and equipment.

Subaccount 10-6 "Other materials" takes into account the presence and movement of production wastes (stumps, trimmings, shavings, etc.); incorrigible 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, waste materials); used tires and waste rubber, etc. Waste from production and secondary material values used as solid fuel are accounted for on subaccount 10-3 "Fuel".

On subaccount 10-7 "Materials transferred for processing to the outside", the movement of materials transferred for processing to the outside is taken into account, the cost of which is subsequently included in the costs of manufacturing the products obtained from them. Recycling costs paid by third parties and individuals are charged directly to the debit of the invoices that account for items received from recycling.

Subaccount 10-8 "Building materials" is used by the developer organizations. 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 construction and decoration of structures and parts of buildings and structures, building structures and parts, as well as other material values necessary for the needs of construction (explosive substances, etc.).

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

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

Subaccount 10-11 "Special equipment and special clothing in operation" takes into account the receipt and availability of special tools, special devices, special equipment and special clothing in operation (in the manufacture of products, performance of work, provision of services, for the management needs of the organization). On the credit of subaccount 10-11, the repayment (transfer) of the cost of a special tool, special devices, special equipment and special clothing is reflected 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 for accounting for other income and expenses.

Organizations engaged in the production of agricultural products can open separate sub-accounts for account 10 "Materials" to account for: seeds, planting material and feed (purchased and self-produced); 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 suppliers' settlement documents received by the organization, an entry is made on the debit of account 15 "Preparation 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. In this case, an 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 receiving the supplier's settlement documents.

The posting of materials actually received by the organization is reflected by an entry on the debit 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 on the debit of account 10 "Materials" and 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 receiving the supplier's settlement documents.

The cost of materials remaining on the way at the end of the month or not removed from 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 actual consumption of materials in production or for other business purposes is reflected in the credit of account 10 "Materials" in correspondence with accounts for accounting for production costs (sales costs) or other relevant accounts.

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

Analytical accounting for account 10 "Materials" is carried out at the places of storage of materials and their individual names (types, grades, sizes, etc.).

Material accounting card

The form of the Material Accounting Card according to Form No. M-17 is used to record the movement of materials in the warehouse for each grade, type and size; is filled in for each stock list number of the material and is maintained by the financially responsible person (storekeeper, warehouse manager). Entries in the card are made on the basis of primary receipts and expenditures on the day of the transaction.

This form is used to record the movement of materials stored in the warehouses of the organization and its divisions, for each name, grade, article, brand, size and other distinctive features (varietal accounting).

Material accounting cards are filled in for each stock list number of the material on the basis of the primary receipt documents (form No. M-4) on the day of the operation.

This standard intersectoral form was approved by the Resolution of the State Statistics Committee of Russia No. 71a.

It is used for the movement of materials in the warehouse for each grade, type and size; is filled in for each stock list number of the material and is maintained by the financially responsible person (storekeeper, warehouse manager). Entries in the card are made on the basis of primary receipts and expenditures on the day of the transaction.

Instructions for filling out the M-17 form:

At the top, the name of the organization, the department where the materials are stored is written, the date of registration of the form is put. M-17.

The following data is filled in below:

Subdivision - name;
- Type of activity - code according to the classifier;
- Warehouse - number or name of the warehouse where the valuables are stored;
- Storage location - a specific number of the rack, cell;
- Brand, grade, profile - the necessary data on material values are filled in;
- Size - sizes are indicated;
- Number - number according to the nomenclature;
- Unit of measurement - name and code according to the classifier;
- Price - price per unit of materials;
- Expiry date - if set, then you must specify;
- Supplier - the name of the supplier's organization;
- Name of materials - the name is prescribed;
- Precious metals - if they are present, then it is necessary to indicate which ones and in what quantity.

After the above data are filled in the M-17 warehouse accounting cards, the table below is filled in, which records all incoming and outgoing transactions in relation to this name of materials.

1 - the date of the entry into the table of the M-17 form;
2,3 - number and date of the document on the basis of which operations are performed (receipt or expense document);
4 - the name of the organization or department where material values are sent, or from whom they are received;
5 - accounting unit;
6 - the number of values received to the warehouse is indicated;
7 - the quantity is filled when goods are issued from the warehouse;
8 - the remainder of the given item of values in the warehouse;
9 - signature of the responsible person who made an entry in the M-17 accounting card, and the date.

The person responsible for filling out the stock control card form puts his signature at the bottom of the document.

Material accounting forms

Form M-2. Power of attorney

Power of attorney form No. M-2 is used to formalize the right of an employee of the organization to act as a trustee when receiving material values from a supplier. The power of attorney must be completely filled out and have a sample signature of the authorized person.

Form M-2a. Power of attorney

The power of attorney in the form No. M-2a is used to formalize the right of an employee of the organization to act as a proxy when receiving material assets from a supplier and is used in organizations where the receipt of material assets by power of attorney is massive. The power of attorney is drawn up in one copy by the accounting department of the organization and transferred against receipt to the authorized person.

Form M-4. Receipt order

Receipt order in the form No. M-4 is used to account for materials arriving at the warehouse of the organization from suppliers or from production. The receipt order is formed by the materially responsible person in one copy for the actually accepted amount of material assets.

Form M-7. Acceptance of materials

The act of acceptance of materials in the form No. M-7 is used to register the acceptance of material assets received from the supplier in the event of discrepancies in quantity, quality or assortment with the data of accompanying documents. In addition, form No. M-7 is drawn up when accepting materials received without documents.

Form M-11. Requirement-waybill

The invoice requirement in the form No. M-11 is used to record the movement of material assets within the organization between structural divisions (workshops) or financially responsible persons. The invoice claim is formed in duplicate by the financially responsible person.

Form M-15. Invoice for the issue of materials to the side

The invoice for the release of materials to the side in the form No. M-15 is used to account for the release of material assets to its own divisions located outside the territory of the organization, or to third-party organizations, on the basis of supply agreements and other documents. The invoice for the issue of materials is formed in two copies, one copy remains in the warehouse as the basis for the issue of materials, the second is transferred to the recipient of the materials.

Form M-17. Material accounting card

A material accounting card in the form No. M-17 is used to record the movement of materials in the warehouse. The card is generated for each stock list number of the material and is maintained by the financially responsible person.

Form M-35. Act on the posting of material assets received during the dismantling and dismantling of buildings and structures

Form No. M-35 is used to register the posting of material assets obtained during the dismantling and dismantling of buildings and structures suitable for use in the production of work. The act is drawn up in three copies: the first and second copies of the act remain with the customer, the third is transferred to the contractor.

Accounting for the cost of materials

Materials purchased for a fee are accepted for accounting at their actual cost, which generally consists of the sum of the actual costs of their purchase.

For profit tax purposes, the cost of purchased materials is also determined based on the total cost of their acquisition (clause 2 of article 254 of the Tax Code of the Russian Federation). The actual cost of materials during their manufacture by the organization itself in accounting is determined based on the actual costs of their manufacture. Accounting and formation of costs for the manufacture of materials are carried out in the manner established for determining the cost of the corresponding types.

All actual costs for the production of products are accumulated according to the debit of accounts for accounting for production costs (20, 23, 29). Fully finished finished products are accepted for accounting under the debit of account 43 "Finished products". If the manufactured products are intended for further use in the organization as materials or components, then they are credited from the credit of cost accounting accounts directly to the debit of account 21 "Semi-finished products of own production" or 10 "Materials".

In tax accounting, the cost of materials made in-house is likely to differ from the accounting estimate. The reason for the discrepancy is the different rules for evaluating finished products in accounting and tax accounting.

For tax purposes, finished products are valued only in the amount of direct costs. Therefore, the cost of materials manufactured in the organization itself and which are part of a commercial product, in tax accounting includes only direct costs.

The actual cost of materials received as a contribution to the authorized capital is determined in accounting on the basis of their monetary value agreed by the founders, unless otherwise provided by the legislation of the Russian Federation. At the same time, the actual cost also includes the costs of the organization for the delivery of materials and bringing them to a usable state. For the purpose of taxation of profits, in general, the value of materials received from the founder is determined on the basis of the data of the transferring party on the value of this property according to its tax accounting data. Special assessment rules are established for cases when the founder is an individual or a foreign organization (Article 277 of the Tax Code of the Russian Federation).

For details on the procedure for appraising property received as a contribution to the authorized capital, see p. thirty.

Application of the rules established by Art. 277 of the Tax Code of the Russian Federation, leads to a discrepancy between accounting and tax accounting data (permanent differences arise).

Materials received free of charge are credited to account 10 to the date of acceptance for accounting in correspondence with account 98 "Deferred income". The cost of the materials received is recognized as part of other income (account 91 credit) at the time of their release into production (sales).

For profit tax purposes, materials received free of charge are included in non-operating income in the period in which they were actually received by the organization (except for the cases listed in Article 251 of the Tax Code of the Russian Federation). In this case, the materials received are included in the income at the market price, but not lower than the costs of their production (acquisition). Information on the amount of such costs must be provided by the transmitting party (clause 8 of article 250 of the Tax Code of the Russian Federation).

The cost of materials received free of charge when calculating income tax is not included in expenses.

The organization can use the received materials in production, can sell them or use them in the repair of fixed assets. In any case, their value will not be reduced by the tax base for income tax.

The tax authorities insist that such materials in tax accounting have zero value, since, as a general rule, the assessment of all material assets is carried out for the purpose of taxing profits at the sum of the actual costs of their acquisition.

Here, the organization does not have the cost of purchasing materials. There are no special rules regarding the assessment of gratuitously received values (as, for example, in relation to gratuitously received fixed assets) in Chapter 25 of the Tax Code of the Russian Federation either. Therefore, the expenditure side when using (selling) material assets received free of charge is equal to zero (see, for example, the letter of the Ministry of Finance of Russia N 03-03-04 / 1/7).

Accounting for material consumption

Accounting for material costs

Accounting and control over the expenditure of inventory items is one of the important tasks of accounting.

All primary documents for the consumption and issue of materials are grouped by the accounting department in the context of synthetic accounts, sub-accounts, places of use and direction of costs. During the reporting month, their movement is accounted for at discount prices, and at the end of the month after the calculation of interest and amounts of transport and procurement costs or deviations at the actual cost. Thus, the data that form the actual cost of the received materials are reflected in accounting in different order journals (No. 1, 3, 6, 7, 10/1, materials consumed and outsourced are recorded in order journals No. 10 and 10/1 and in the general ledger.

Documenting the consumption of materials

Materials from warehouses and storerooms are released for construction and installation work, for household needs.

Materials are released from warehouses and storerooms only with the permission of certain officials. One of the main tasks of material accounting is preliminary and consistent control over the consumption of materials in production.

The purpose of the preliminary control is to prevent the release of materials into production in excess of the quantity provided for by the norms for a given amount of work. Such control is carried out using limit-fence cards. Limit fence cards are a kind of permission for the gradual release of materials for production during a month. The limitation of the consumption of materials is carried out by the planning or production department when drawing up monthly operational plans for the sites of the work producers. Limit - fence card is issued to each manufacturer of works in duplicate for one or several types of materials (stock numbers). The card is registered in the register, after which one copy is transferred to the manufacturer of the works, and the second to the warehouse. The register of cards is transferred to the accounting department. The release of materials from the warehouse is made only after the presentation of a copy of the limit - fence card, which is at the foreman.

The released quantity of materials is recorded in both copies of the card and is confirmed by the signature of the recipient (on the copy in the warehouse) and the warehouse manager (on the recipient's copy). Thus, a limit card is an accumulative expense document. At the end of the month, both copies of limit - fence cards are sent to the accounting department, where they are checked and taxed. Materials that are not required on a daily basis are released according to one-time requirements, written out in duplicate by the head of the site, the head of the shop or the manufacturer of the work.

In the limit - fence cards and requirements, the intended purpose of the materials is indicated (code of the accounting object, expense item, etc.).

The warehouse can release only those materials and in such quantities that are indicated in the limit fence card or requirements. Substitution of material is not permitted. The release of materials in quantities other than those specified in the requirements is allowed only in cases where this is caused by the condition of the packaging, dimensions, containers, etc.

And now I want to describe the accounts that take into account the state of inventories, that is, those material values that are consumed in one production cycle (raw materials, materials, etc.).

Account 10 "Materials"

Designed to register information about the availability and movement of raw materials, materials, fuel, spare parts, etc. belonging to the enterprise. values.

Materials are accounted for on account 10 "Materials" at the actual cost of their purchase or discount prices. The actual cost of purchasing or procurement of materials consists of the cost at purchase prices and the cost of procurement and delivery of these values to the enterprise. At the same time, it is extremely important for an accountant to know the list of expenses included in the "legal" composition of expenses for the procurement and delivery of materials to the enterprise - this list is regulated by the relevant regulations. With the participation of materials at book prices, the difference between the value of the valuables at these prices and the actual cost of acquiring valuables is reflected in account 16 "Deviations in the cost of materials".

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

10/1 - "Raw materials and materials";
10/2 - "Purchased semi-finished products and components, structures and parts";
10/3 - "Fuel";
10/4 - "Containers and container materials";
10/5 - "Spare parts";
10/6 - "Other materials";
10/7 - Outside Recycling;
10/8 - "Building materials".

Depending on the accounting organization adopted by the enterprise, the receipt of materials can be reflected using accounts 15 "Procurement and purchase of materials".

Analytical accounting for account 10 "Materials" is carried out according to the places of storage of materials and their separate name (type, grades, sizes, etc.).

This allows you to check their availability and cost at any time. Account 10 is active, it reflects the investment in materials and raw materials.

Accounting for material write-offs

Materials can be disposed of from an enterprise in several ways: sale, write-off, donation, contribution to the charter of another enterprise. Let us consider in more detail the features of accounting for materials when they are retired from the organization, what transactions are reflected in accounting and what documents must be drawn up in this case.

Sale of materials

Materials are sold at market value including VAT. If the sale of materials is of a one-time nature, the income received from the sale of materials should be attributed to account 91 "Other income and expenses". The expenses that accompanied the process of selling materials are also recorded on account 91.

The primary document on the basis of which the sale of goods takes place is an invoice for the release of materials to the side, form M-15.

In accounting, transactions to reflect income and expenses associated with the sale of materials are reflected on the basis of the invoice form M-15, as well as an invoice with a highlighted VAT and payment documents confirming the fact of payment from the buyer.

Transactions when selling materials to the outside:

D62 K91 / 1 - reflected the proceeds from the sale;
Д91 / 2 К68.VAT - VAT was charged on the materials sold;
Д91 / 2 К10 - the cost of materials sold was written off;
Д91 / 9 К99 - the financial result from the sale is reflected;
D51 K62 - payment received from the buyer.

Contribution in the form of materials to the authorized capital of another enterprise

If the materials are transferred as a contribution to the authorized capital of another organization, these are the financial investments of the enterprise, involving the receipt of income in the form of dividends. Therefore, in this case, the disposal of materials will not be recognized as an expense of the organization.

Materials are transferred at the cost at which they are accounted for in accounting.

Financial investments are reflected on account 58.

Postings on accounting for the transfer of materials to the authorized capital of another organization:

D58 K76 - the debt on the deposit is reflected;
D76 K10 - transfer of materials as a contribution to the authorized capital.

Free transfer of materials

In this case, the costs of writing off materials, as well as all costs associated with their transfer, are related to other costs and are reflected on account 91.

In case of gratuitous transfer, materials are subject to VAT, this statement follows from Article 146 of the Tax Code of the Russian Federation, which states that gratuitous transfer is equated to sale.

Moreover, this tax is charged on the market value of these materials.

Postings for the gratuitous transfer of materials:

Д91 / 2 К10 - the actual cost of materials was written off.
Д91 / 2 К68.VAT - VAT was charged on the market value of materials.
D99 K91 / 9 - the financial result from the write-off of materials (in this case, a loss).

Accounting for materials in 1C

One of the most common ways of receiving materials in an enterprise is to purchase them for a fee from another organization.

Acceptance of materials for accounting occurs at the actual cost. The actual cost in this case is the cost of their acquisition, which includes, according to (clause 6 of PBU 5/01 "Accounting for inventories") the following amounts:

Which are paid in accordance with the contract to the supplier;
which are paid to organizations for information, consulting and intermediary services related to the purchase of materials;
customs duties and non-refundable taxes paid in connection with the purchase of a unit of materials;
costs of procurement and delivery of materials to the place of their use, including insurance costs;
the cost of bringing the materials to a state in which they are suitable for use for the planned purposes. These costs include the costs of the organization for processing, sorting, packing and improving the technical characteristics of the materials received, not related to the production of products, performance of work and provision of services;
other costs directly related to materials.

The actual cost of materials does not include the amount of VAT, if the materials are used in activities subject to VAT and are not subject to paragraph 2 of Art. 170 of the Tax Code of the Russian Federation.

It should be noted that in the event of a change in the price or quantity of goods shipped, the taxpayer must issue an adjustment invoice.

Step-by-step instructions for registering the receipt of materials in accounting 1C 8.2:

It is necessary to create a document "Receipt of goods and services."

To do this, go to the menu item "Purchases" - "Purchases" - "Receipt of goods and services".

In the new document, we fill in all the necessary details of the header, the invoice number, the date from which it was issued, the Warehouse to which the materials are received, the Counterparty, his contract, etc.

Next, we proceed to filling out the tabular section of the document, add the Nomenclature, put down the quantity, price, VAT rate, item accounting account. Accounting invoices may not be visible in the document, it depends on the settings of your configuration (you can read how to change this setting in the article) in this case, invoices will be entered automatically.

We post our document, and see the result in the postings.

Tax accounting of materials

In tax accounting, the cost of materials included in material costs is determined based on their purchase prices (excluding value added tax and excise taxes), including commissions paid to intermediary organizations, import customs duties and fees, transportation costs and other costs associated with with the purchase of materials. This position is enshrined in clause 2 of Art. 254 of the Tax Code of the Russian Federation.

Materials in tax accounting, by analogy with accounting, are accounted for at the cost formed by summing up all costs associated with the acquisition and delivery, including transportation costs, excluding the amounts of refunded taxes, in particular, reimbursed in accordance with the norms of Ch. 21 of the Tax Code of the Russian Federation, value added tax.

This can be, for example, the costs of paying for the services of third-party organizations for the delivery of valuables to the place specified by the buyer, payment for freight forwarding services, customs terminals, as well as services for veterinary control, certification, examination of incoming valuables, if such actions are necessary to assess the performance their obligations under the contract by the supplier.

Moreover, if these costs are associated with the acquisition of various parties, groups of materials, as indicated in the Letter of the Ministry of Taxes and Duties of Russia N 02-5-10 / 98-Ya231, then the organization distributes them in proportion to the cost of the purchased materials or in another way specified in the order on accounting policy. In other words, organizations form the initial cost of materials similar to accounting, with the exception of organizations (for example, exporters), which include VAT paid to suppliers in the cost of purchased materials.

In this case, it means taxes paid by the taxpayer when purchasing materials and which, in accordance with the relevant articles of the Tax Code of the Russian Federation, are deductible (VAT, excise taxes) or are included in expenses (VAT). These organizations separate the amount of tax from the accounting cost of materials and include it in other expenses. But in this case, it should be noted that in the Tax Code of the Russian Federation there is no direct permission to include VAT in expenses as a separate line. Except when, in accordance with paragraph 5 of Art. 170 of the Tax Code of the Russian Federation, banks, insurance organizations, non-state pension funds have the right to include in the costs accepted for deduction when calculating income tax, the amount of VAT paid to suppliers for purchased goods (work, services).

If the organization manufactures the previously listed materials on its own (for example, semi-finished products or components), then their cost is estimated only by the amount of direct costs associated with their production (similar to calculating the cost of finished products).

Moreover, according to paragraph 2 of Art. 272 of the Tax Code of the Russian Federation, the date of material expenditures is the date of transfer of raw materials and materials to production - in terms of raw materials and materials attributable to manufactured goods (work, services).

This article discusses the procedure for the formation of the cost of materials in accounting and tax accounting. In the event of a distortion in the cost of materials, the cost of products manufactured, work performed, services rendered, as well as reporting as a whole, will be distorted, because materials in many organizations form the majority of current assets.

In accounting and tax accounting, the cost of materials is formed almost the same in the amount of actually incurred costs for their purchase, manufacture and similar costs. However, there are various cost items that form the cost of materials in accounting, and in tax accounting they are included in non-operating expenses, which leads to differences between the generated cost of materials in both types of accounting. Thus, organizations in order to simplify the accounting process as a whole at the stage of forming the cost of materials should strive to avoid discrepancies between accounting and tax accounting.

Accounting for building materials

Construction is a rather complex branch of the national economy, because is one of the most material-intensive sectors of the economy. In the estimated cost of a construction object, materials, as a rule, make up the majority of the estimated cost. Therefore, accounting for materials used in construction has its own characteristics, which directly affects the methodological support of accounting, both from a scientific and practical point of view.

The system of accounting for materials at the stages of acquisition, storage and use is important for the formation of reliable and timely accounting information necessary for the adoption, justification and preparation of effective management decisions.

Document flow and movement of building materials depend on the nature of the contractual relationship between the contractor and the customer.

Construction can be carried out both from the materials of the contractor and from the materials of the customer.

If the contractor conducts construction from his own materials, then the customer accepts the cost of materials in the form N KS-2 "Acceptance certificate of work performed" in the total cost of work and pays him the cost of materials as part of the cost of the completed contract work, when he settles with him for the accepted work.

If the customer supplies the materials to the construction site, then the construction contract should provide for this circumstance and determine whether the contractor buys the materials from the customer or the customer transfers them to him on a tolling basis.

This is an important point in the customer-contractor relationship, since the procedure for reflection in accounting and taxation is significantly different.

The Procurement Department is responsible for the tasks of ensuring the construction of material resources on time, organizing their acceptance, storage, proper rational use, identifying surplus stocks and mobilizing them. He submits specifications for products to suppliers, concludes relevant contracts, monitors the timeliness and accuracy of suppliers' fulfillment of their conditions.

According to the research of auditors, at present, due to the widespread use of the relevant software products, the maintenance of the operational accounting (balance) method of accounting for materials in the accounting department becomes impractical. Formation of information on the availability and movement of building materials in the context of their names does not require additional labor costs, since it is done automatically after entering the initial indicators. Comparison of accounting and warehouse data does not cause difficulty if each name of building materials is assigned its own stock number, and the information in the report in form No. M-19a and the bill of materials is generated in a comparable form by increasing the stock list numbers. The revealed inconsistencies are eliminated by correcting errors made in the accounting at the warehouse or in the accounting department, as a result of which the correspondence of the accounting and warehouse accounting data on natural and cost balances of materials for the entire range of used building materials is ensured.

During the audit, it was found that in construction organizations, the movement of material values for each construction site is reflected in the material report of the foreman in form N M-19a, which indicates the remains of materials at the beginning of the month, receipt from the warehouse and directly from suppliers, the cost of production of various objects and the balance at the end of the reporting period. The actual consumption of materials is often determined by calculation. This method is based on a monthly inventory of the residues left unused at the construction site.

The use of the inventory method for writing off material costs for construction is due to the fact that the release of materials to workplaces directly at the construction site is not formalized with primary documents. At the end of the month, when drawing up the material report, the contractor determines the actual consumption of materials by calculation: the balance at the beginning of the month + receipt for the month - the balance at the end of the month. The write-off of the actual consumption of building materials, structures and parts for production is drawn up by an act on residues, the write-off of materials from open storage is in the form N M-22a. At the end of the month, the site manager draws up a report on the actual consumption of basic materials in comparison with the consumption according to production standards in the form N M-29.

In the opinion of the auditors, the use of the inventory method is justified only in those cases when the actual consumption of materials from open storage (sand, gravel, etc.) is determined. In other cases, it is necessary to draw up each business transaction for the transfer of building materials into production with primary accounting documents. Otherwise, the management personnel of the construction organization is deprived of the opportunity to make appropriate decisions promptly.

In addition, practice shows that some construction organizations believe that the market conditions of management, the application of contractual prices for construction, the development of preliminary picking lists by many construction departments and the actual provision of construction facilities with the necessary materials in accordance with them, the reduction of the management apparatus made a very laborious process unnecessary. drawing up a report in the form N M-29.

The auditors consider this point of view to be erroneous. The opinion of the auditors is based on the fact that if you do not draw up a report in the form N M-29, then the construction organization is deprived of the opportunity to exercise operational control and manage the organization's material costs.

Construction has always been characterized by the use of elements of the regulatory accounting method. The decisive role is assigned to the estimated rationing of construction projects. Thus, the most important principle of effective management of working capital is their regulation.

When compiling local estimates, the normative need and the estimated cost of building materials are calculated on the basis of state elementary estimates, local resource sheets by type of work, summary sheets of materials and specifications as part of the working documentation.

Accounting for the costs of building materials in the formation of the cost of construction products (works) can be carried out at actual or planned and estimated prices. If a construction organization takes into account materials at planned and calculated prices, then it keeps a separate record of deviations of the actual cost of materials from their cost at planned and calculated prices.

When accounting for materials at planned and estimated prices, construction organizations determine the range of materials for which planned and calculated prices are established within the range of names, types and groups of material values. Deviations of the actual cost of materials from their cost at planned and calculated prices are accounted for according to the types of inventories accepted in the construction organization and are monthly written off to accounts for the use of materials, as well as to accounting objects in proportion to the planned and estimated prices of consumed and released materials.

The standard consumption of materials for individual construction objects is established based on the volume of work performed according to the data of the register of work performed (form N KS-6). The amount of work performed for a certain type is multiplied by the production rate of consumption of each type of material used. Their actual consumption is taken from the material report of the manufacturer of the work. Overruns of materials in terms of quantity, on the basis of the permission of the head of the construction and installation organization, can be written off to production as a documented deviation from the consumption rates or to the person guilty of its formation. Cost deviations from the established standard are reflected in the accounting as undocumented costs.

The results of the auditors' studies indicate that, despite the fact that the development of production standards for the consumption of building materials is a complex, laborious and expensive business, abandoning it in many cases is not justified. The use of elements of regulatory accounting provides powerful additional opportunities for increasing the efficiency of management decisions and strengthening the internal control of a construction organization. Moreover, in the construction industry, many costs are the subject of budget planning.

When carrying out construction work, construction organizations can use materials that do not belong to them. The relationship between the parties in the implementation of operations for the transfer and processing of customer-supplied material during construction work has a number of features (Article 713 of the Civil Code of the Russian Federation).

First, there are two parties involved in this relationship - the customer who owns the materials and the contractor who processes them.

Secondly, the customer, supplying material for construction work, remains the owner of both the materials and the subsequently manufactured construction products.

Thirdly, the contractor does not pay for the received material, but only carries out their processing. The customer (developer) pays for the work performed to the contractor.

Making settlements without using funds is in the interests of both the customer and the contractor. This is the particular relevance of issues of legal interpretation, as well as accounting and taxation of business transactions related to the processing of commissioned materials when carrying out construction work by contract.

Registration of transactions for the transfer of give-and-take materials to a contractor is carried out on the basis of a contract for the transfer of materials on a give-and-take basis. In accordance with Ch. 37 of the Civil Code of the Russian Federation, this agreement is a kind of work contract. The terms of use of the customer's materials can be included in the building contract. In this case, it is not required to conclude a separate contract for the use of customer materials for construction.

In construction, the supply of materials can be carried out from suppliers or directly from the customer. At the same time, not every receipt of materials from the customer should be considered to be received on a give-and-take basis to contractors. The basis for distinguishing between these options is the transfer of ownership of the transferred materials.

The option "delivery of materials by the customer" may provide for the transfer of ownership of the materials to the contractor according to the corresponding primary documents. This is important, since the option "delivery of materials by the customer" is based on Art. 745 of the Civil Code of the Russian Federation, according to which the contractor bears the obligation to provide construction with materials, including parts and structures or equipment, unless otherwise provided by the construction contract. In addition, the party whose responsibility is to ensure the construction is responsible for the impossibility of using the materials or equipment provided by it without deteriorating the quality of the work performed, unless it proves that the impossibility of use arose due to circumstances for which the other party is responsible. Article 745 of the Civil Code of the Russian Federation also provides that if it is found that it is impossible to use the materials or equipment provided by the customer without deteriorating the quality of the work performed and the customer refusing to replace them, the contractor has the right to withdraw from the construction contract and demand from the customer to pay the price of the contract in proportion to the part of the work performed.

The legal basis for the application of the option "supply of building materials on commission" is Art. 713 of the Civil Code of the Russian Federation, from which it follows that the contractor is obliged to use the building material provided by the customer sparingly, and after the completion of construction work, submit a report on the consumption of the material and return its remainder or, with the customer's consent, reduce the cost of the work, taking into account the cost of the unused building material remaining with the contractor. It also states that if the result of the work was not achieved or the achieved result turned out to be deficient for reasons caused by the deficiencies of the material provided by the customer, the contractor has the right to demand payment for the work performed by him. Article 714 provides for the responsibility of the contractor for non-preservation of the materials provided by the customer.

Under the contract for the use of materials supplied by the customer in the implementation of construction work, the customer, having received the ownership of the manufactured construction products, is obliged to reimburse the contractor construction organization for the cost of the work. In the contract for the processing of raw materials supplied by the customer, it is important to stipulate the cost of the raw materials transferred for processing, as well as the responsibility for the loss or poor-quality processing of the material. The parties also provide for the type of payment for services in the contract. The most common option is when the customer (developer) pays for the work (service) performed in cash at an agreed price.

The conditions for the use of materials have their own characteristic features that must be taken into account when concluding a construction contract. In particular, when distributing risks between the parties to the contract for the use of the customer's materials, it is necessary to be guided by Art. 705 of the Civil Code of the Russian Federation, from which it follows that, unless otherwise provided by the terms of the concluded contract, the risk of accidental death or accidental damage to materials transferred for processing is borne by the customer, and the risk of accidental death or accidental damage to already manufactured construction products is borne by the contractor. Thus, when forming this section of the construction contract, the parties have the opportunity to negotiate special rules for the distribution of risks or refer to the application of generally established principles of risk distribution.

According to the current legislation, the customer who has lost the materials (structure, equipment) transferred for processing (revision) as a result of the contractor's unfair actions, has the right to demand compensation for the damages caused.

Assessment of materials transferred on a tolling basis is made on the basis of primary documents. Such an assessment is carried out taking into account the requirements of PBU 5/01. Upon signing the acceptance certificate of finished construction products for further use, the customer organization (developer) evaluates the finished construction object.

The accounting of customer-supplied materials is carried out on the basis of the Methodological Guidelines for the accounting of inventories approved by Order of the Ministry of Finance of Russia N 119n (as amended by Order of the Ministry of Finance of Russia N 186n). This document gives the following definition: Tolling materials are materials accepted by the organization from the customer for processing (processing), performing other work or manufacturing products without paying the cost of the materials received and with the obligation to fully return the processed (processed) materials, handing over the work performed and manufactured products.

In the comments to account 10 "Materials" Instructions for the use of the Chart of Accounts of accounting, it is indicated that subaccount 10/7 "Materials transferred for processing to the outside" takes into account the movement of materials transferred for processing to the outside, the cost of which is subsequently included in the costs of production of products obtained from them. Recycling costs paid by third parties and individuals are charged to the debit of the accounts for the items received from recycling.

Thus, the customer transferring materials to a contractor construction organization on a tolling basis (that is, the ownership of the materials remains with the customer), takes them into account during the entire construction period on subaccount 10/7 "Materials transferred for processing to the outside". The transfer of materials is drawn up by the appropriate transfer documents (vacation invoices, acts, etc.).

As the contractor uses it and provides an act for writing off, the costs of paying for construction work, as well as the cost of materials, are attributed to an increase in capital investments for the construction project.

The cost of the materials consumed by the customer is also included by the contractor in Form No. KS-2, in which a separate section "Customer materials" is filled in to reflect the materials used by the customer, indicating their cost. In the final amount according to the act, the cost of the materials consumed is not included by means of the entry "Minus the customer's materials".

The contractor also indicates the cost of materials used for construction in the Certificate of the cost of work performed and costs (form N KS-3). Having received this certificate from the contractor, as well as act N KS-2, the customer includes the cost of the materials used in the costs of construction in progress.

In this case, the purchase of materials to be transferred to the contractor organization on tolling terms is reflected in the debit of account 10/8 "Building materials" in correspondence with the credit of account 60 "Settlements with suppliers and contractors".

The amount of value added tax on the cost of purchased materials is reflected on the debit of subaccount 19/3 "Value added tax on purchased inventories" in correspondence with the credit of account 60 "Settlements with suppliers and contractors".

The repayment of the debt to the supplier of materials is reflected in the debit of account 60 "Settlements with suppliers and contractors" in correspondence with the credit of account 51 "Settlement accounts".

Upon completion of construction, VAT is charged on purchased and paid materials, which is reflected in the debit of account 68 "Calculations for taxes and fees", subaccount "Calculations for value added tax", in correspondence with the credit of subaccount 19/3 "Value added tax on acquired values ".

The book value of raw materials and materials transferred to the contractor is written off according to the debit of account 10/7 "Materials transferred for processing to the outside" in correspondence with the credit of account 10/8 "Construction materials".

The cost of construction work (net of VAT) on the basis of Form No. KS-3 is reflected in the debit of account 08 "Investments in non-current assets" in correspondence with the credit of account 60 "Settlements with suppliers and contractors".

The actual cost of building materials transferred to the contractor, as they are used during construction, is reflected in the debit of account 08 "Investments in non-current assets" in correspondence with the credit of account 10/7 "Materials transferred for processing to the outside".

In accordance with the Methodological Guidelines for the Accounting of the Metallurgical Plant, analytical accounting of customer-supplied materials at the customer of the capital construction facility is carried out by contractors, names, quantity and cost, as well as by places of construction work.

An entry is made in the customer's account:

Debit 08-3 "Construction of fixed assets" Credit 10-7 "Materials transferred for processing to the outside" - the materials used in the construction of the object are written off.

If the contractor still has materials, he is obliged to return them to the customer or keep them, having paid for them.

The materials can be sold to the contractor. If, under the contract, the ownership of the materials passes to the contractor, then the sale of materials is reflected in the customer's accounting as follows:

Debit 91-2 Credit 10-8 "Building materials" - the purchase cost of materials is written off;
Debit 62 Credit 91-1 - reflects the selling value of the materials transferred to the contractor in accordance with the transfer documents;
Debit 91-2 Credit 68 subaccount "VAT" - VAT charged on the amount of materials sold.

In this situation, the customer has the right to accept the VAT paid to the supplier of materials for deduction, subject to the conditions established by the Tax Code of the Russian Federation.

The contractor includes the cost of materials in the cost of work performed in the form N KS-2.

Based on the same document, the following entries are made in the customer's accounting:

Debit 08 Credit 60;
Debit 19 Credit 60.

A study of the practice of accounting for materials in construction contractors showed that they do not use account 10 "Materials" to account for materials transferred to it by the customer. This is due to the fact that only those values are reflected on the balance sheet accounts of an economic entity that belong to him by right of ownership.

In practice, the most common mistake made by a contractor is the reflection of raw materials received under a processing agreement on account 10 "Materials". This accounting treatment may lead to an unjustified underestimation of taxable profit when the cost of materials is written off to production costs or to an increase in the total amount of taxes payable to the budget for the relevant reporting period.

Consider the most appropriate way of keeping records from a contractor construction organization that accepts materials from a customer on a give-and-take basis.

The cost of materials accepted from the customer should be reflected in the debit of account 003 "Materials accepted for processing", and their disposal - in the credit of account 003.

In addition, construction organizations use materials purchased by themselves. In this case, they are included in the costs of construction work in the assessment provided by the accounting policy.

The costs of construction work using materials purchased by the contractor from third-party organizations should be reflected in the debit of account 20 "Main production" in correspondence with the credit of accounts 10 "Materials", 23 "Auxiliary production", 25 "General production costs", 26 "General expenses ", 70" Settlements with personnel for wages ", 69" Settlements for social insurance and security ", etc.

The proceeds from the construction work (excluding the cost of materials received on a tolling basis) must be reflected on the debit of subaccount 90/2 "Cost of sales" in correspondence with the credit of account 20 "Main production".

The costs of the completed construction work must be written off according to the debit of account 62 "Settlements with buyers and customers" in correspondence with the credit of subaccount 90/1 "Revenue".

The debt to the budget for VAT from the proceeds should be reflected on the debit of subaccount 90/3 "Value added tax" in correspondence with the credit of account 68/2 "Calculations for value added tax".

The financial result is written off to the credit of account 99 "Profit and loss" in correspondence with the debit of subaccount 90/9 "Profit / loss from sales".

Income tax is charged on the debit of account 99 "Profits and losses" in correspondence with the credit of account 68/4 "Calculations of income tax".

Thus, the contractor keeps records of transactions related to the contract for the use of give-and-take materials on an off-balance sheet account without the use of double entry. Acceptance of materials is drawn up by a receipt order (form No. M-4) with a note that the materials were received by the organization on a give-and-take basis. On the debit of account 003 "Materials accepted for processing" reflect the receipt of the material, and on credit - their disposal. A separate analytical record must be maintained for this account. The organization must develop the specified statement on its own, taking into account the characteristics of the activity and specific management needs. Analytical accounting of raw materials and materials on this account is carried out in the context of customers, by types of values and in the assessment provided for in contracts.

The actual costs of the contractor construction organization associated with the implementation of construction work using the customer's materials are reflected in account 20 "Main production".

Consequently, to make management decisions in contractors, it is necessary to separate costs for the types of construction products (work) made from their own materials and for products (work) manufactured using materials provided by the customer of the construction project on a tolling basis.

The proceeds of the contractor from the sale (delivery) of the work performed in accordance with PBU 9/99 is income from ordinary activities and is subject to reflection on subaccount 90/1 "Revenue". The basis for reflecting the proceeds in the accounting is the acts of acceptance of works by the customer and the data of the corresponding primary documents.

Accounting for the movement of materials

By purpose and role in production, the following types of materials are distinguished:

Raw materials and supplies. Raw materials include products of the mining industry and agriculture that are processed (ore, cotton, milk). Materials are considered products that have undergone preliminary industrial processing (metal, fabrics). Materials are divided into basic materials that form the physical basis of manufactured products (metal - for cars, boards - for furniture) and auxiliary materials that give products special qualities (paints), are consumed by means of labor (lubricants, cooling), are used to keep the room clean, and also for stationery purposes.
Purchased semi-finished products, components, structures, details. They require processing or assembly.
Fuels are materials used to generate energy, heat buildings, operate vehicles (coal, firewood, oil products, gas).
Containers and container materials (for the manufacture of containers and their repair).
Spare parts are parts manufactured or purchased by an enterprise to replace worn out parts and repair fixed assets.
Other materials - production waste (stumps, trimmings, shavings, flap), waste from the disposal of incorrigible defects, material values obtained from the write-off of fixed assets (scrap metal).
Construction materials (for construction and installation work).
Inventory and household supplies.
Special equipment and special clothing in stock.
Special equipment and special clothing in service.

This classification is used to organize the accounting of material resources: a separate subaccount of account 10 "Materials" is opened for each group.

Accounting for the movement of materials: accounting options, reserves, disposal of materials on various grounds.

The process of movement of materials consists of three main stages: receipt of materials in the organization, consumption of materials in the organization, disposal of materials from the organization.

At the first stage, materials are accepted for accounting on the basis of primary accounting documents and their cost estimate.

Materials enter the organization by:

* purchases for a fee;
* manufacture by the organization itself;
* receipts on account of the contribution to the authorized capital;
* free receipt;
* receipts in exchange for other property;
* receipts from the liquidation of fixed assets and other property.

At the second stage, materials are consumed - their release for production, correction of defects, maintenance of production for the managerial needs of the organization.

At the third stage, the accounting of materials retiring from the organization due to various reasons is carried out:

* write-off of materials (morally obsolete; become unusable after expiration of storage periods; when shortages, theft, damage are detected, including as a result of accidents, fires, natural disasters and other emergencies);
* sales (sales) of materials;
* transfer of materials as a contribution to the authorized capital of other organizations;
* gratuitous transfer of materials to other organizations and individuals;
* transfer of materials in exchange for other property;
* transfer of materials on account of a contribution under a simple partnership agreement (joint activity). When accounting for materials at all stages of their movement, one should be guided by the Methodological Guidelines for the accounting of inventories approved by order of the Ministry of Finance of Russia No. 119n.

Materials received by the organization (purchased for a fee or under an exchange agreement, received free of charge or as a contribution to the authorized capital, made in the organization itself, received as a result of liquidation of fixed assets, etc.), as a rule, are sent to the warehouse of the organization. Leaving them directly for production or for household needs, bypassing the warehouse, is not recommended.

For materials received under contracts of sale and other similar contracts, the organization must receive settlement and accompanying documents from the supplier (consignor).

Settlement documents (payment orders, invoices, etc.) for incoming materials with accompanying documents attached to them (specifications, certificates, quality certificates, etc.) are transferred to the appropriate division of the organization (department of material and technical supply, warehouse), as a basis for acceptance and acceptance of materials for accounting.

When accepting materials, you must:

* register documents in the register of incoming goods;
* check the compliance of these documents with the delivery contracts - for the range, prices and quantity of materials, method and timing of shipment and other delivery conditions stipulated by the contract;
* check the correctness of calculations in the settlement documents;
* pay for settlement documents in whole or in part or reasonably refuse to pay;
* determine the actual amount of liability in case of violation of the terms of the contract;
* transfer documents to the divisions of the organization (accounting, financial department, etc.) within the time frame stipulated by the rules of document flow in the organization.

To receive materials from a supplier's warehouse or from an organization, an authorized person is issued the appropriate documents and a power of attorney to receive materials.

The issuance of powers of attorney is carried out in the manner prescribed by the current legislation in the form No. M-2 or No. M-2a. Form No. M-2a is used by organizations in which the receipt of materials by power of attorney is massive. A power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by the constituent documents, with the seal of the organization attached. The power of attorney in one copy is drawn up by the accounting department of the organization and issued against receipt to the recipient. The issuance of powers of attorney is recorded in a pre-numbered and laced journal of the issued powers of attorney. The issuance of powers of attorney to persons who do not work in the organization is not allowed. The power of attorney must be fully completed, contain the date of its issue and a sample signature of the person in whose name it was issued. The power of attorney is usually issued for a period of 15 days.

Upon acceptance, materials are thoroughly checked for compliance with the assortment, quantity and quality. The procedure and terms for accepting materials in terms of quantity and quality are established by special regulatory documents.

Acceptance and posting of incoming materials and containers (for materials) is formalized by the appropriate warehouses, as a rule, by drawing up receipts of form No. M-4 in the absence of discrepancies between the supplier's data and actual data (in terms of quantity and quality). Receipt order of form No. M-4 in one copy is made by the financially responsible person on the day of receipt of materials at the warehouse. A receipt warrant must be issued for the actually accepted amount of materials.

Instead of a receipt voucher, the acceptance and posting of materials can be formalized by affixing a stamp on the supplier's document (invoice, invoice), the imprint of which contains the same details as in the receipt voucher. In this case, the details of the specified stamp are filled in and the next number of the receipt order is put. Such a stamp is equivalent to a receipt order. When transporting goods by road, acceptance of incoming materials is carried out on the basis of a consignment note received from the shipper (in the absence of discrepancies between the waybill and actual data).

In the event that the received materials do not correspond to the assortment, quantity and quality specified in the supplier's documents, acceptance is carried out by the acceptance committee, which draws up an act of acceptance of materials in the form No. M-7 in duplicate with the obligatory participation of the materially responsible person and the representative of the sender (supplier) or representative disinterested organization.

The act of acceptance of materials serves as the basis for filing claims and claims against the supplier and / or transport organization. After accepting the materials, acts with the attachment of documents (bills of lading, etc.) are transferred: one copy - to the accounting department of the organization to record the movement of materials, the other - to the supply department or accounting department to send a letter of claim to the supplier. In the case of drawing up the acceptance act of form No. M-7, the receipt order (form No. M-4) is not issued. Materials must be received in the appropriate units of measurement (weight, volume, linear, in pieces). For the same units of measurement, the discount price is established. If a larger (or smaller) unit of measure is indicated in the settlement and accompanying documents of the supplier than is accepted in the organization, then the materials are received in the unit of measure that is accepted in the organization. Incoming materials must be posted on time. Receipt acts and receipts should, as a rule, be drawn up on the day the relevant materials arrive at the warehouse.

Materials purchased through the accountable person are also subject to delivery to the warehouse. The posting of materials is carried out in accordance with the generally established procedure on the basis of supporting documents confirming the purchase (invoices and receipts of stores, a receipt for a cash receipt when buying from another organization for cash), which are attached to the accountable person's advance report.

Delivery of materials by divisions to the warehouse is issued invoices for the internal movement of materials in cases when:

* products manufactured by divisions of the organization are used for internal consumption in the organization or for further processing;
* a return is carried out by divisions of the organization to the warehouse or workshop storeroom;
* the delivery of waste generated in the production process is carried out, as well as the delivery of marriage;
* the delivery of materials received from the liquidation (disassembly) of fixed assets is carried out.

To take into account the materials left over from the liquidation of fixed assets and other property, an act on the posting of material assets obtained during the dismantling and dismantling of buildings and structures (Form No. M-35) is used. Materials received from other organizations (including free of charge) and manufactured in the organization are also subject to acceptance to the corresponding warehouses of the organization. The primary accounting documents reflecting the receipt of materials must contain data on their quantity and cost. If the document does not contain the information necessary for reliable accounting of the received materials, does not meet the requirements for primary accounting documents, then the accountant does not have sufficient grounds to accept these materials for accounting.

Waste generated in the divisions of the organization is collected in the prescribed manner and handed over to warehouses according to delivery notes indicating their name and quantity. When transporting goods by road, a consignment note is drawn up.

Written off materials, the use of which is possible for economic purposes (materials with low quality characteristics), or subject to delivery in the form of waste (scrap, rags, etc.) are received at the warehouse (in the storeroom) of the organization on the basis of a write-off certificate and an internal invoice movement of material assets. Write-off of materials transferred under a donation agreement or free of charge is carried out on the basis of primary documents for the release of materials (consignment notes, applications for the release of materials to the side, orders for release, etc.).

All primary accounting documents on the movement of materials in the warehouses of the organization must be submitted to the accounting service within the time frame established by the organization. The primary documents received from the warehouses are subject to control in the accounting department on the merits and legality of the transactions, as well as the correctness of their execution. In cases of detection of transactions that do not comply with the legislation of the Russian Federation and accounting rules, the accounting employee who records materials informs the chief accountant about this.

After verification, primary documents are taxed, i.e. the amount (monetary value) of transactions is determined by multiplying the quantity of materials by the accounting price.

Currently, there are various options for accounting for materials in the accounting service. So, the analytical accounting of materials (quantitative and total accounting) can be carried out on the basis of the use of revolving statements or the balance method.

Analytical accounting is carried out in the context of each warehouse, subdivisions by places of storage of materials, and inside them - in the context of each name (stock number), groups of materials, sub-accounts and synthetic accounts of accounting.

As a rule, there are two options for accounting for materials using turnover lists:

In the accounting service, cards are kept for quantitative and total accounting of materials, which are opened for each name (item number) of materials. In the cards, the accountant reflects the movement of materials (income, expense) on the basis of primary accounting documents (receipts, expenditures, for internal transfers), handed over to the accounting service by warehouses and departments.

Thus, in the accounting service, warehouse accounting is duplicated with the only difference that the accounting service maintains quantitative - total accounting, and in warehouses and divisions - only quantitative accounting. These cards display monthly turnovers and balances at the beginning of the next month. Using the data of these cards, the accounting service prepares monthly turnover lists of materials separately for each warehouse and department.

The turnover lists indicate:

* nomenclature number of the material (if any);
* name of the material with an indication of the distinctive features (grade, article, size, brand, etc.);
* unit;
* price;
* balance at the beginning of the month - quantity and amount;
* income per month - quantity and amount;
* monthly consumption - quantity and amount;
* balance at the end of the month - quantity and amount.

In each turnover sheet, the totals of the amounts for each page are displayed, for groups of materials, for sub-accounts, synthetic accounts and the grand total for the warehouse.

On the basis of the specified turnover sheets, a consolidated turnover sheet is compiled, into which the results of the turnover sheets of warehouses and departments are transferred by groups, sub-accounts, synthetic accounts, by warehouses and departments as a whole. The movement (education and distribution) and the balance of transport and procurement costs are taken into account separately.

Consolidated turnover statements are verified with the data of synthetic accounting of materials.

In addition, on a monthly basis, the data in the cards maintained by the accounting service is reconciled with the data in the cards of warehouses and departments.

Analytical accounting cards are not kept by the accounting service. All incoming and outgoing documents are grouped by item numbers, according to them, the total data for the month is calculated for the receipt and separately for the expense, which are recorded in the turnover sheet.

Turnover statements and summary turnover statements are drawn up in the same way as in the first option. The balances in the circulating sheets are checked against the balances displayed in the cards of warehouses and divisions.

When using the second option, the work on accounting of materials is less laborious, since in this case it is not required to maintain analytical accounting cards. Despite this circumstance, accounting for materials using turnover lists still requires a lot of time and labor. The use of the balance method is considered more appropriate in the practice of accounting for materials.

The balance method of accounting for materials consists in the fact that the accounting department of the organization does not keep quantitative and total accounting of the movement (income and expense) of materials in the context of their nomenclature and do not draw up turnover sheets for the nomenclature of materials. Accounting for the movement of materials is carried out in the context of groups, sub-accounts and synthetic accounts of materials by the accounting service only in monetary terms, based on the accounting prices. The movement (education and distribution) and the balances of transport and procurement costs are taken into account separately.

Financially responsible persons of warehouses (divisions) keep quantitative records of materials in cards or books of warehouse accounting, and in some cases, total accounting. The employee who maintains the accounting of materials for this warehouse (unit), accepts primary accounting documents from financially responsible persons, checks them, verifies each entry in the warehouse accounting cards (books) with the documents, confirms this with his signature directly on the cards. At the same time, the correctness of the removal of residues is checked. Quantitative balances of materials on the 1st day of each month on the basis of verified warehouse accounting cards (books) for each item number are transferred to the balance sheet or balance book by an employee of the accounting service or a warehouse manager.

Analytical accounting of materials in the warehouses of the organization is carried out for each grade, type and size, in accordance with the procedure for storing materials, determined both by the conditions of production consumption of materials, and by the requirements of the organization of storage facilities.

Quantitative accounting of the movement of materials in warehouses is carried out directly by financially responsible persons (warehouse managers, storekeepers, etc.).

Reception, storage, release and accounting of materials for each warehouse are assigned to the relevant officials (warehouse manager, storekeeper, etc.), who are responsible for the correct release, accounting and safety of materials entrusted to them, as well as for the correct and timely registration of acceptance operations and vacation. Agreements on full liability are concluded with these officials in accordance with the legislation of the Russian Federation.

Accounting for materials stored in warehouses is kept on inventory cards.

In warehouses, a quantitative varietal account of materials is kept in established units of measurement, with an indication of the price and quantity.

Inventory cards are registered by the accounting service of the organization in a special register (book), and in case of mechanized processing - on an appropriate machine carrier. When registering, a card number and a visa of an employee of the accounting service are put on the card.

The cards are issued to the warehouse manager against receipt in the register.

In the received warehouse registration cards, the warehouse manager (storekeeper) fills in the details characterizing the storage places of material values (rack, shelf, cell, etc.).

The book prices of materials stored in the warehouses (storerooms) of the organization and departments are put down on the organization's warehouse accounting cards. In the event of a change in the discount prices, additional entries are made on the cards, i.e. the new price is indicated and from what time it is valid. If the accounting service keeps records of materials according to the balance method, the cards are filled out in the form of a revolving sheet, indicating the price, quantity and amount for each operation on the receipt and expense, the balances are displayed, respectively, by quantity and amount. Accounting for the movement of materials (receipt, expense, balance) in the warehouse is carried out directly by the financially responsible person.

The cards indicate the date of the transaction, the name and number of the document and a summary of the transaction (from whom it was received, to whom it was released, for what purpose). In the cards, each operation reflected in a particular primary document is recorded separately. When several identical (homogeneous) operations are performed on the same day (for several documents), one entry can be made, reflecting the total amount for these documents. In this case, the numbers of all such documents are listed in the content of such an entry or their register is compiled.

Records in inventory cards are made on the day of transactions, and balances are displayed daily (if there are transactions).

The posting of data on the issue of materials from limit fence cards to warehouse accounting cards can be carried out as soon as the cards are closed, but no later than the last day of the month. At the end of the month, the cards display the totals of turnovers for income, expense and balance.

When the accounting department maintains accounting of materials by the balance method, an employee of the accounting service verifies all entries in the warehouse accounting cards with the primary documents and confirms with his signature the correctness of displaying the balances in the cards. Periodically, within the time frame established by the workflow schedule, warehouse managers are required to hand over, and accounting service employees are required to accept from them all primary accounting documents. Acceptance and delivery of primary accounting documents is drawn up by drawing up a register, in which the accounting employee signs for the receipt of documents.

In warehouses (in pantries), instead of warehouse accounting cards, it is allowed to keep warehouse accounting books.

A personal account is opened in the inventory books for each item number. Personal accounts are numbered in the same order as cards. For each personal account, a page (sheet) or the required number of sheets is allocated. Warehouse books must be numbered and laced, the number of sheets in the book is certified by the signature of the chief accountant. With a small nomenclature of materials and small turnovers, it is allowed to keep monthly material reports in all or in some warehouses (storerooms) of the organization instead of cards (books) of warehouse accounting.

The monthly material report reflects the data that is available in the warehouse accounting cards, the balance of materials at the beginning of the month, receipts and expenditures for the month and the balance at the end of the month.

Monthly material reports usually reflect materials for which there was a movement (income or expense) in a given month. In this case, at the beginning of each quarter, a balance sheet is drawn up for the entire nomenclature of materials in this warehouse (pantry).

The material reports also indicate the amount of receipts, expenditures and balances of materials. The amount can be filled in by the accounting service of the organization or by the warehouse manager (storekeeper).

Material reports with the attachment of all primary documents are submitted to the accounting service of the organization within the time frame established by the organization. The list of warehouses (storerooms) where monthly material reports are drawn up, the form of the report, the procedure for its preparation, presentation and verification are determined by the decision of the head of the organization on the proposal of the chief accountant.

Disposal of materials

Materials can be released into production, transferred for use for their own needs, sold to the outside or disposed of as a result of emergency circumstances.

The release of materials for production is drawn up by the Limit-Intake Card (Form No. M-8) if the norms (limits) for the consumption of materials are established, or by the Requirement-Invoice (Form No. M-11), if the norms are not established. When selling or otherwise disposing of materials, an invoice is drawn up for the release of materials to the side (form No. M-15).

When stocks are released into production and otherwise disposed of, their assessment is made in one of the ways that is applied for each group (type) of inventories during the reporting year.

Methods for assessing inventories at their disposal

1. At the cost of each unit: the method is used in enterprises that fulfill individual orders or use materials in production that cannot replace each other (individual housing construction, service enterprises, chemical industry). The method requires a detailed analytical study upon their admission.
2. At the average cost (boiler) - a traditional method for Russian accounting, as it takes history from the USSR. The calculation of the average cost has its own basics, the calculation of the indicator is the arithmetic mean.
3. Method FIFO (at the cost of the first in the time of acquisition of inventories).

Typical for American accounting. Came to Russia from there, it means that materials are gradually written off at the cost of earlier purchases, then at later ones.

4. LIFO method (at the cost of the most recent purchase of inventories).

The company independently chooses the method of writing off materials, and records this in the order of the accounting policy.

Competent application of one of the methods allows:

Minimize the assessment of stocks and profits (LIFO method in conditions of rising prices and FIFO - in conditions of decline), which in turn reduces the tax base,
to assess as much as possible stocks and financial stability (FIFO method in conditions of rising prices and LIFO - in conditions of decline).

Thus, for accounting, the FIFO method for evaluating stocks is optimal, which, in conditions of rising prices, will maximize the value of financial position indicators, and for tax accounting, LIFO will allow you to get the maximum possible tax savings.

The disposal of materials is reflected in the accounts as follows:

D 20 (23, 29) K 10 - materials released for production;
D 08 K 10 - materials for construction were released on their own;
Д 91 К 10 - materials were written off during the sale (including donated free of charge).

Features of materials accounting

The basis for the acceptance of inventories for accounting are the primary documents on their receipt.

For materials received from outside, the company receives:

Transport documents;
invoice from the supplier;
certificate;
other documents in accordance with the terms of the sales contract. A receipt order is drawn up at the warehouse. For mass homogeneous cargoes arriving from the same supplier several times during the day, it is allowed to draw up one receipt order as a whole for the day. In this case, for each separate acceptance of the material during this day, records are made on the back of the order, which are counted at the end of the day, and the total is recorded in the receipt note. Instead of a receipt note, the acceptance and posting of materials can be formalized by affixing a stamp on the supplier's document (invoice, consignment note), the imprint of which contains the same details as in the receipt note. In this case, the details of the specified stamp are filled in and the next number of the receipt order is put. Such a stamp is equivalent to a receipt order.

In cases where the quantity and quality of materials arrived at the warehouse does not correspond to the supplier's data, the acceptance of materials is carried out by a commission and draws up an act of acceptance of materials, which serves as the basis for filing a claim with the supplier or the transport organization. In the case of drawing up an acceptance certificate, the receipt order is not issued.

Materials coming from our own production are issued with an invoice for internal movement of materials.

The materials received after the liquidation of the fixed asset are drawn up with an act on the posting of material assets received during the dismantling and dismantling of buildings and structures.

If, in the interests of production, it is expedient to send materials directly to a department of the organization, bypassing the warehouse, such batches of materials are reflected in the accounting as received at the warehouse and transferred to the department of the organization. At the same time, a note is made in the incoming and outgoing documents of the warehouse and the incoming documents of the organization's division that the materials were received from the supplier and issued to the division without bringing them to the warehouse (in transit).

Acceptance acts and receipts are drawn up on the day the relevant materials arrive at the warehouse or at other times established in the organization, but not later than the deadlines established by regulatory enactments for the acceptance of incoming goods. Materials received for responsible snoring are recorded by the materially responsible person in a special book (card), stored in a warehouse separately and are not consumed.

The posting of materials purchased by the reporting entities of the organization is carried out in accordance with the generally established procedure on the basis of supporting documents confirming the purchase (invoices and receipts of stores, a receipt for a cash receipt - when buying from another organization for cash, an act or certificate of purchase on the market or from the population ), which are attached to the accountable person's advance report.

Based on the primary documents, the acquisition of materials is reflected in the accounting records:

The debit of account 10 "Materials" - reflects the amount of actual costs for the purchase of inventories;
The debit of account 19 "Value added tax on purchased valuables" - reflects the amount of VAT on invoices of supplier organizations;
Credit accounts 60 "Settlements with suppliers and contractors", 76 "Settlements with various debtors and creditors", 71 "Settlements with accountable persons", etc. - reflects the corresponding settlements for the purchased inventories.

VAT is charged for reimbursement from the budget for capitalized production materials and is reflected by posting:

The debit of account 68 "Calculations of taxes and fees" Credit of account 19 "Value added tax on acquired values".

Materials received from the founders as a contribution to the authorized capital are accepted for accounting at the cost agreed by the founders and are drawn up by the accounting entry:

Account debit? 0 "Materials" Account credit 75 "Settlements with founders".

The actual costs of the organization for the delivery of inventories and bringing them to a condition suitable for use are reflected in the debit of account 10, corresponding to VAT - in the debit of account 19 and the credit of accounts 60, 71, 76, etc.

Materials received under a donation agreement or free of charge are reflected in the assessment at market value as of the date of acceptance for accounting:

The debit of account 10 "Materials" Credit of account 98 "Deferred income", subaccount 2 "Gratuitous receipts".

Features of accounting and evaluation of materials when using accounts 15 and 16

Valuation of materials in current accounting can be made at a book price, which can be the planned cost of procurement or the purchased yen of materials.

In this case, accounting is organized using accounts:

10 "Materials";
15 "Procurement and acquisition of material assets";
16 "Deviations in the value of material assets".

The actual cost of the purchased materials is reflected in accounting according to the debit of account 15 and credit of accounts 60, 71, 76, VAT - according to the debit of account 19 and credit of accounts 60, 71, 76. The book value of actually received materials is written off to the debit of account Yus of credit of account 15.

Thus, the debit of account 15 reflects the actual cost of materials, and the credit - their book price. The difference between the actual cost of the received materials and their book price is the deviation of the actual cost from the book price, which are accounted for on account 16 "Material cost deviations".

Deviations are debited from account 15 to account 16 as follows:

If the actual cost is higher than the accounting yen:

Account debit? 6 "Material cost deviations" Account credit? 5 "Procurement and purchase of material assets" ",

If the actual cost is lower than the book price:

The debit of account 15 "Procurement and acquisition of material values" Account credit 16 "Deactivation of the cost of materials."

The debit balance of final account 15 shows the actual cost of goods in transit.

Account 16 "Deviations in the cost of materials" is written off in proportion to the accounting prices to the debit of accounts: 20 "Main production", 23 "Auxiliary production", 25 "General production costs", 26 "General business expenses", 28 "Defect in production" and account 16 credit :

An additional record if the accounting price of the materials consumed is lower than their actual cost;
using the red storno method, if the book price of the materials used is higher than their actual cost.

Material accounting control

Accounting, control and analysis of the use of material resources in the enterprise are faced with the following tasks:

1) correct and timely documentary reflection of all operations for the procurement, receipt and release of materials;
2) identification and reflection of the costs associated with their procurement;
3) obtaining reliable information about the balances and movement of materials in the places of their storage, determining the level of their provision to the enterprise;
4) correct calculation and write-off of deviations in the direction of costs;
5) control over the safety of material values in places of their storage and at all stages of movement;
6) constant monitoring of compliance with the established norms of production stocks;
7) systematic control over the use of materials in production on the basis of reasonable rates of their consumption;
8) control over technological waste and losses and their use;
9) timely receipt of accurate information on the amount of savings or cost overruns of material resources in comparison with the established limits;
10) systematic control over the identification of unnecessary and unused materials, their implementation;
11) analysis of the structure and dynamics of production costs (works, services);
12) assessment of the level and dynamics of general and particular indicators of material consumption;
13) control over the fulfillment of tasks for the average reduction in consumption rates of the most important types of material resources and savings in material costs;
14) analysis of data on the amount of waste materials generated during their production use, assessment of the effectiveness of possible ways to reduce waste;
15) identification of unused on-farm reserves for reducing material costs and their impact on the volume of production (work, services).

For the successful implementation of the tasks, it is important to remember that reserves for saving material resources are available at all stages of their movement: from the moment materials arrive at the enterprise to the release of finished products, and that at each stage a person responsible for their safety and rational use must be determined.

Accordingly, at the procurement stage, control over the receipt of materials is carried out strictly in accordance with the concluded contracts; the amount of transport and procurement costs, as well as for materials in transit and unbilled deliveries, which are reflected in the registers for accounting for settlements with suppliers.

During the storage phase, savings can be obtained through the correct placement of production stocks, as well as the prevention of shortages in the warehouse. The level of development of warehousing, the structure and procedure for storing, receiving and issuing material values has a direct impact on the formulation of accounting for materials. A prerequisite for effective control over the state of material resources is not: the presence of a sufficient number of warehouse facilities at the enterprise, equipped with weighing and measuring instruments, measuring containers and other devices, specialization of warehouses; placement of material values in sections and groups. To ensure the complete safety of material resources and their correct accounting at this enterprise, the persons responsible for the acceptance, release and write-off of materials (warehouse managers, forwarders), for the correct and timely execution of these operations, as well as for the safety of entrusted them material values. Written agreements on material liability are concluded with these persons in accordance with the established procedure. When accepting, moving or dismissing financially responsible persons, an inventory of materials is mandatory.

Thus, the received material values go directly to the storerooms, which are assigned to each division and site of the enterprise, and are located on the territory of the corresponding division or site of the enterprise (all structural units are located in different parts of the city).

As necessary, material values are released for the production and economic needs of departments or in the storerooms of other departments (internal movement).

The procurement and acquisition of the necessary material resources at the studied enterprise is the responsibility of the department of material supply (OMS).

An equally important and significant stage in the movement of material assets at the enterprise is their release into production and subsequent use. Here, control over compliance with the limit for the consumption of raw materials and materials is established, one of the sources of savings is the reduction of losses and waste during their processing.

Thus, properly organized accounting and control over the use of material resources makes it possible to identify the internal reserves of an enterprise, contributes to the introduction of everything new and progressive into production, and, therefore, is an important prerequisite for increasing production efficiency.

The solution of accounting and control problems at the enterprise is facilitated by a clear organization of operational and accounting of material assets, timely and complete documentation of operations for their movement.

Accounting for samples of materials

Many businesses try to present to potential buyers a full range of manufactured products and goods sold. For a visual demonstration of products, goods, shop windows are made out, showrooms are opened, etc. In this article, we will consider accounting and taxation of such expenses.

In accordance with Art. 2 of Federal Law No. 108-FZ "On Advertising" advertising is information disseminated in any form, using any means, information about an individual or legal entity, goods, ideas and undertakings (advertising information), which is intended for an indefinite circle of persons and is designed to form or maintain interest in an individual, legal entity, goods, ideas and undertakings and promote the implementation of goods, ideas and undertakings.

Window dressing;
creation of sample rooms and showrooms;
participation in exhibitions, fairs, expositions.

Advertising costs are subject to advertising tax. This tax is valid in accordance with sub. "z" clause 1 of Art. 21 of the Law of the Russian Federation No. 2118-1 "On the Basics of the Tax System". The tax is classified as local, and its rate is established by the decision of the regional and city representative authorities. The tax rate must not exceed 5% of the advertising costs incurred by the advertiser.

Advertising expenses in accordance with clause 7 of PBU 10/99 "Expenses of an organization", approved by order of the Ministry of Finance of the Russian Federation No. 33n, are recognized as expenses for ordinary activities. Advertising costs are accepted in full, in the reporting period in which they occurred, regardless of the time of their actual payment and other form of implementation.

Advertising costs are accounted for on account 44 "Sales Expenses", subaccount "Advertising Expenses", regardless of the type of activity of the organization. Analytical accounting for this account is kept separately for each type of expense. The amounts accumulated on the debit of the account are subject to monthly write-off to the cost of goods, works, and services sold.

To recognize an expense, the following conditions must be met (clause 16 of PBU 10/99):

The expense is made in accordance with a specific contract, the requirement of laws and regulations;
the amount of expense can be determined;
there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization.

If at least one of the above conditions is not fulfilled, not an expense, but a receivable is recognized in the accounting of the organization.

The amounts of calculated tax on advertising are related to other expenses related to production and sales, and are reflected in the debit of account 91 "Other income and expenses", subaccount "Other expenses" and credit of account 68 "Calculations of taxes and fees", subaccount "Tax on advertising ".

Example 1. A trade organization in January purchased 20 women's evening dresses at a price of 5900 rubles. (including VAT 18% - 900 rubles). Two dresses were used to decorate the shop window. The accounting is carried out at purchase prices. After three months, the dresses have completely lost their presentation ("burned out") and are subject to write-off.

D-t count. 41 "Goods", subacc. "Products on display",

goods for showcase decoration were transferred;

Kit count. 41 "Goods", subacc. "Products on display"
RUB 10,000 (5000 rub. 2 pcs.)
the goods used to decorate the showcase have been returned to the warehouse;

Kit count. 41 "Goods", subacc. "Goods in stock"
RUB 10,000 (5000 rub. 2 pcs.)
the cost of dresses was written off;

D-t count. 91 "Other income and expenses", subacc. "Other expenses",
Kit count. 68 "Calculations of taxes and fees", subacc. "Advertising tax"
RUB 500 (RUB 10,000 5%)
advertising tax has been charged.

Provision of discounts for the sale of exhibited samples

Trade organizations often provide discounts to buyers purchasing exhibited samples if, as a result of using the product for advertising purposes, its consumer qualities have been partially lost or the presentation has deteriorated.

The granting of a discount on a product must be duly justified. If signs of loss of part of consumer qualities by the exhibited samples of goods (products) are detected, an act of markdown of inventories is drawn up (according to the unified form No. MX-15, approved by the decree of the State Statistics Committee of the Russian Federation No. 66), the head of the enterprise makes a decision to grant a discount. When concluding a sales contract, it is necessary to reflect the discount provided.

Example 2. A commercial enterprise in May purchased 3 kitchen sets at a price of 30,000 rubles. each (including VAT 20% - 5000 rubles). One headset was used to decorate the showroom. During the operation of the sample, chips formed on its facade. In December, the management decided to sell the sample at a 20% discount. The goods are accounted for in sales prices. Trade margin - 7000 rubles. for one headset.

The following accounting entries were made in the organization's accounting:

Kit count. 51 "Current accounts"
RUB 90,000 (30,000 rub. 3 pcs.)
paid to the supplier of the goods;

D-t count. 41 "Goods", subacc. "Goods in stock",

RUB 75,000
goods received from the supplier are capitalized;

Kit count. 60 "Settlements with suppliers and contractors"
RUB 15,000 (5000 rub. 3 pcs.)
reflected the amount of VAT paid to the supplier for the goods received;

RUB 15,000
accepted for deduction of VAT;

D-t count. 41 "Goods", subacc. "Goods in stock",

RUB 21,000 (7000 rub. 3 pcs.)
a trade margin has been added to the purchased product;

D-t count. 41 "Goods", subacc. "Goods in the showroom",
Kit count. 41 "Goods", subacc. "Goods in stock"
RUB 32,000 (25000 + 7000)
the headset was handed over to the showroom;

D-t count. 50 "Cashier",

25600 RUB (32000 - 32000 20%)
a discounted headset has been implemented;

RUB 4266.67
VAT charged on sales;

Kit count. 41 "Goods", subacc. "Products in the showroom"
25600 RUB
the cost of the goods sold has been written off;

D-t count. 41 "Goods", subacc. "Goods in stock",
Kit count. 42 "Trade margin"
6400 RUB
reversal by the amount of the discount provided to the buyer from the sale price of the goods;

D-t count. 42 "Trade margin",
Kit count. 90 "Sales", subacc. "Revenue"
RUB 600 (7000 - 6400)
the realized trade margin is reflected.

Accounting for the cost of creating a showroom

Manufacturing plants often set up sample rooms or showrooms that present the full range of their products. As a rule, products displayed in the showroom are not for sale.

The cost of opening a showroom is an advertising expense. However, they are not subject to write-off all at once, but gradually, in the manner established by the organization (evenly, in proportion to the volume of production, etc.), during the period to which they relate, that is, during the planned period of use of the sample room. The established procedure should be reflected in the accounting policy of the organization. To account for these costs, account 97 "Deferred expenses" is used.

Example 3. A trade organization in January issued a room for samples of the goods being sold, which are supposed to be used within 12 months. The cost of the goods used for registration was 60,000 rubles. (without VAT).

The following accounting entries were made in January:

D-t count. 97 "Deferred expenses",
Kit count. 41 "Products"
RUB 60,000
the cost of goods was written off on the basis of an act on the write-off of goods for advertising purposes.

In January-December, the following records are made:

Kit count. 97 "Deferred expenses"
RUB 5,000 (60,000: 12)
the costs of decorating the sample room have been written off.

Using samples when participating in an exhibition

In accordance with clause 18 of PBU 10/99 "Organizational expenses", expenses incurred for participation in the exhibition can be recognized as expenses of the organization only after the exhibition is closed.

Example 4. A manufacturing and trading enterprise registered in Tula took part in an exhibition in Moscow from 01.12 to 05.12. For this, an exhibition sample of a pine log house 4 ґ 6 m worth 64,000 rubles was assembled. (without VAT). The enterprise incurred the costs of collecting and dismantling the log house, transportation costs in the amount of 35,000 rubles. The cost of renting a pavilion and participating in the exhibition amounted to 102,000 rubles. (including VAT 20% - 17,000 rubles) One employee was sent to the exhibition. At the end of the exhibition, the log house was sold for 78,000 rubles. (including VAT 13,000 rubles).

In accounting records are made:

D-t count. 60 "Settlements with suppliers and contractors",
Kit count. 51 "Current accounts"
RUB 102,000
an advance payment was transferred for participation in the exhibition;

D-t count. 19 "Value added tax on acquired values",
Kit count. 60 "Settlements with suppliers and contractors"
RUB 17,000
reflected VAT;

D-t count. 44 "Costs of sale", subacc. "Advertising costs",
Kit count. 60 "Settlements with suppliers and contractors"
RUB 85,000
the costs of participation in the exhibition are reflected;

D-t count. 68 "Calculations of taxes and fees", subacc. "Calculations for VAT",
Kit count. 19 "Value added tax on acquired values"
RUB 17,000
accepted for deduction of VAT;

D-t count. 43 "Finished products", subacc. "Products donated for participation in the exhibition",
Kit count. 43 "Finished products", subacc. "Products in stock"
RUB 64,000
the log house was handed over for participation in the exhibition;

D-t count. 23 "Auxiliary production",
Kit count. 70 "Settlements with staff on remuneration", 76 "Settlements with various debtors and creditors"
RUB 35,000
reflects the costs of delivery, installation and dismantling of a log house;

D-t count. 50 "Cashier",
Kit count. 90 "Sales", subacc. "Revenue"
RUB 78,000
the log house was sold to the visitor of the exhibition;

D-t count. 90 "Sales", subacc. "Value Added Tax",
Kit count. 68 "Calculations of taxes and fees", subacc. "Calculations for VAT"
RUB 13,000
VAT charged on sales;

D-t count. 90 "Sales", subacc. "Cost of sales",
Kit count. 43 "Finished products", subacc. "Products donated for participation in the exhibition"
RUB 64,000
the cost of the log house has been written off;

D-t count. 44 "Costs of sale", subacc. "Advertising costs",
Kit count. 23 "Auxiliary facilities"
RUB 35,000
the costs of delivery, installation and dismantling of the log house are attributed to advertising costs.

Travel expenses of employees to exhibitions, fairs are not included in advertising costs and are not subject to advertising tax.

Accounting for trial samples

In accordance with Art. 10 of the Law of the Russian Federation No. 2300-1 "On Protection of Consumer Rights", the seller (manufacturer, performer) is obliged to provide the consumer with the necessary and reliable information about the goods (works, services) in a timely manner, ensuring the possibility of their correct choice.

To familiarize the consumer with the quality of the product, test samples are often used (for example, in stores selling perfume and cosmetics).

In accordance with clause 18 of PBU 10/99, the cost of test samples is included in the cost of ordinary activities. Costs are recognized in the reporting period in which they occurred, regardless of the time of the actual payment of funds and other form of implementation. The cost of samples used to familiarize consumers with the properties of products, goods, is debited to account 44 "Sales costs".

Records are made (if goods are accounted for at purchase price):

D-t count. 41 "Goods", subacc. "Products used as test samples",
Kit count. 41 "Goods", subacc. "Goods in stock"
the transfer of goods to the trading floor as samples to familiarize buyers with the properties of goods is reflected;

D-t count. 44 "Costs of sale",
Kit count. 41 "Goods", subacc. "Products used as trial samples"
written off the cost of samples of goods.

The costs of familiarizing consumers with the properties of products and goods are not advertising costs and are not subject to advertising tax.

According to paragraph 4 of Art. 264 of the Tax Code of the Russian Federation are fully recognized for tax purposes as advertising costs incurred in the current reporting (tax) period, costs of participation in exhibitions, fairs, expositions, window dressing, sales exhibitions, sample rooms and showrooms, markdowns of goods that have completely or partially lost their original qualities during exposure.

Sometimes, during exhibitions, fairs, and other events, there is a drawing of prizes for visitors. Expenses for the acquisition (production) of prizes are recognized for tax purposes in an amount not exceeding 1% of sales proceeds during the reporting (tax) period.

Raw materials are called natural and artificial materials used in industry for the production of products.

Raw materials are one of the most important production elements that affect the technology and product quality. The efficiency of the industry depends on the provision of raw materials and their quality. Raw materials are an object of labor that has undergone a certain change in the process of its extraction or production.

Thus, viscose fiber obtained from wood is a raw material in the textile industry; iron ore is a raw material in the metallurgical industry.

Raw materials as one of the main elements of the production process largely determine the economy of industrial production. Suffice it to say that in the total costs of industrial production, the cost of raw materials and supplies is more than 70%.

Natural raw materials are characterized by the fact that it is obtained in finished form from the bowels of the Earth, from various rocks, plants.

It can also be the result of the vital activity of different animals.

Artificial raw materials characterized by the fact that it is obtained from various natural materials. This class includes chemical fibers, synthetic rubbers, etc.

According to their origin, all types of raw materials can be divided into two large groups: industrial and agricultural raw materials.

Industrial raw materials include:

a) raw materials obtained directly from the mining industry: ores, fuel, construction materials, etc.;

b) raw materials obtained in some branches of the manufacturing industry (cast iron, steel, rolled metal, cement) and going to other branches of industry (mechanical engineering, agriculture, construction).

Agricultural raw materials include:

a) raw materials obtained directly in agriculture - primary crop products - grain, industrial crops, etc. and animal husbandry - milk, wool, leather, etc .;

b) raw materials obtained as a result of industrial processing of primary agricultural raw materials - flour, processed textile raw materials, processed leather, etc.

The widespread development of science and the latest chemical production methods makes it possible to significantly expand the range of industrial raw materials, to attract a wide variety of materials to industrial processing.

All types of raw materials used for industrial processing are divided into:

· Primary types of raw materials - mineral, plant and animal raw materials, water and air;

· Secondary industrial raw materials - by-products of industrial processing.

Mineral raw materials(including fossil fuels) is represented by various types of minerals. the largest specific gravity as a raw material is occupied by the elements most common in the earth's crust (aluminum, 3 iron, calcium, etc.)

Vegetable raw materials, used for industrial processing, represented by a variety of food and industrial crops of agriculture, wood, various types of plants (oilseeds, aromatic and medicinal herbs).

Animal raw materials undergoes complex processing to obtain food and industrial consumer goods.

The characteristic economic features of plant and animal raw materials are their constant renewability and the possibility of distribution in many economic regions.

Water- (sea, lake and river) in industry is increasingly used not only as a necessary auxiliary material, but also as an important source of raw materials in the electrochemical and chemical industries.

Raw materials and materials are divided into basic and auxiliary.

Basic materials make up the material basis of manufactured products - iron ore - cast iron; textile fibers - fabrics; metal - machines; machines, wood - furniture.

To the class of auxiliary materials include those materials that do not form the material basis of the manufactured products, but give it certain properties and qualities, ensure the operation of equipment and the normal course of the technological process.

For example, dyes give fabrics a certain color, fuel, lubricating oils make equipment work.

There are objects of labor used in production as semi-finished products. Semifinished is a product made in one area of production and used for production in another area. A semi-finished product often acts as a finished product. So, yarn is a finished product of the spinning industry, and at the plant, where it is processed into fabric, it is a semi-finished product.

Raw material quality is a combination of its technological, physical and chemical properties, which ensure a high level of the technological process and the quality of the products. The type and quality of raw materials predetermine the mode of operation and productivity of the equipment, the nature of the technology, and affect the quality and cost of products.

So, in the metallurgical industry for the production of pig iron, ores with different iron contents are used. With a high iron content in ores, the costs of preparing the ore for smelting are reduced and coke consumption is reduced. The increased content of waste rock and harmful impurities in ores causes a decrease in the productivity of smelters, an increase in fuel consumption, fluxes and a decrease in the quality of cast iron.

Conventional and fast-setting cements are used in construction. The use of fast-setting cements helps to speed up the technological process of manufacturing concrete and reinforced concrete products and structures.

Nylon monofilament of large thickness is used instead of natural bristles for the manufacture of brush products, thin nylon fiber is used instead of cotton threads in the manufacture of hosiery. The release of a chemical rope fiber of small weight made it possible in the textile industry to create a one-process method for producing yarn directly from a rope. Thus, the type and quality of raw materials determine the technology, the type of equipment and the quality of the products.

Under product quality the set of its properties is understood to determine the suitability to satisfy certain needs of the consumer or society.

The quality of products at the stage of their manufacture is determined by three components that closely interact with each other in the labor process: the quality of labor of the manufacturers of these products, the quality of the source material (raw materials, semi-finished products, components), the quality of the means of labor (machines, installations, machine tools and other equipment ).

Quality as a factor of competitiveness extends to the entire national economy. It promotes the rational use of resources.

Thus, raw materials and materials are one of the most important factors shaping quality. So the analysis of the influence of various factors on the quality of woolen, cotton and linen fabrics showed that the probability of these fabrics significantly depends on the quality of the raw materials - wool, flax, cotton. In this case, the degree of this dependence is greater than the dependence on all other factors affecting the quality of the fabric: the perfection of machines, the rhythm of production, labor and technological discipline. It should be noted that all factors that determine the quality of products - technological, economic, social, technical - act in an inextricable relationship with each other in the production process.

An inadequate level of quality has economic, social and environmental consequences.

To the economic consequences relate: additional costs for the repair of equipment, additional time spent by the population for the repair of household appliances, additional costs of material and labor resources for the implementation of a multi-link and multi-stage system of technical control bodies. Lost foreign exchange earnings due to the low share of exports of finished products.

To social consequences :

Scarcity of domestic products;

Insufficient satisfaction of the needs of the production, technical and personal plan;

Decrease in the growth rate of the well-being of the population;

Deterioration of the moral climate in the team, etc.

To environmental consequences relate:

Additional costs for cleaning the air basin, water basin, land resources;

Additional costs for measures to improve the health of the population;

Loss of productivity of agricultural products due to insufficient quality of air, water, soil, etc.

The concept of quality is also closely related to the concept of the technical level of products - the relative characteristics of product quality based on comparing the values of indicators that determine the technical perfection of the evaluated product with the corresponding basic indicators, their values.

The role of raw materials and materials in the formation of product quality depends on the type of product. The simpler the product, the more obvious the relationship between the quality of raw materials, basic and auxiliary materials and the quality of the products. The quality of materials, being the material basis of the properties of the final product, affects these properties in different ways, depending on the technological process of manufacturing this product. For example, in the production of such a complex product as an electronic watch, the quality of components (cases, capacitors, integrated circuits, etc.) depends directly on the materials. In turn, the characteristics of electronic (technical, economic, aesthetic, etc.) depend on the materials from which these watches are made, indirectly, but the properties of these materials are of decisive importance here.

The influence of materials on the quality of the final product depends on the degree of compliance of the material properties with the requirements that are imposed on them, the perfection of the technological process of manufacturing this product, the quality of the product design and other factors.

Accounting for inventories at enterprises of the Russian Federation is carried out in accordance with the Accounting Regulations "Accounting for inventories" PBU 5/01, approved by order of the Ministry of Finance of the Russian Federation of June 9, 2001. No. 44n.

Assets are accepted as inventories:

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

Intended for sale;

Used for the management needs of the organization.

Figure 1.2.1 shows the grouping of inventories.

Figure 1.2.1 - Types of groupings of inventories

Finished products are part of the inventories intended for sale (the end result of the production cycle, assets completed by processing (packaging), the technical and quality characteristics of which correspond to the terms of the contract or the requirements of other documents, in cases established by law).

The goods are part of inventories acquired or received from other legal or natural persons and held for sale.

The accounting unit for inventories is chosen by the organization independently in such a way as to ensure the formation of complete and reliable information about these stocks, as well as proper control over their availability and movement. Depending on the nature of inventories, the order of their acquisition and use, a unit of inventories can be a stock number, batch, homogeneous group, etc.

In the production process, materials are used in different ways. Some of them are completely consumed in the production process (raw materials and materials), others only change their shape (lubricants, paints), others - they enter the product without any external changes (spare parts), the fourth - only contribute to the manufacture of products, not are included in their mass or chemical composition.

According to the official definition, material resources are assets (property):

a) used as raw materials, materials, etc. in the manufacture of products, performance of work and provision of services intended for sale;

b) used for the management needs of the organization.

From this definition it follows that material resources are used, as a rule, as objects of labor in the production process. They are entirely consumed in each production cycle and completely transfer their value to the cost of products manufactured, work performed, services rendered.

For the proper organization of accounting for inventories, scientifically based classification, assessment and selection of a unit of account are important.

Based on the above, in table 1.2.1, we will consider in more detail the grouping of materials depending on their purpose and use in the production process.

Table 1.2.1. Types and essence of materials

	Definition
Raw materials and basic materials	The objects of labor from which the product is made and which form the material basis of the product
Supporting materials	Materials used for air. on demand and basic materials or for service. and care of tools
Floor. own production.	Materials, pros. certain stages of processing, but not a finished product, i.e. constitute its basis
Returnable waste	Remains of raw materials, materials, semi-finished products and other types of material resources formed in the process of manufacturing products (works, services), which have completely or partially lost their consumer qualities and therefore are used with increased costs or are not used at all for their intended purpose
Container and container materials	Items of labor used for packaging, storing and transporting materials and products.
	Subdivided into economic (heating of residential premises), technological, motor
Spare parts	Serve for the repair and replacement of worn parts of machinery and equipment
Construction Materials	Materials used in construction and installation work for the manufacture of building parts, for the erection and decoration of structures and parts of buildings and structures, as well as material values for the needs of construction

These classifications are used to construct synthetic and analytical accounting.

However, this grouping is not enough for comprehensive control over the state, movement of materials, therefore, within each group, material values are further subdivided into types, varieties, brands. In addition, as already noted, it is important to determine the unit of accounting for material values.

Inventory accounting establishes that an item number is selected as an accounting unit, which is developed by the organization in the context of names and (or) homogeneous groups (types), i.e. every kind, grade, size of materials.

Therefore, it is necessary to classify materials for each: name; mind; size; grade; brand; profile, into which the above groups are subdivided.

Nomenclature- a systematized list of names of materials, semi-finished products, spare parts, fuel and other material values used in this enterprise.

The document "Nomenclature of material assets" must contain the following information about each material:

1. Technically correct name;

2. Full description (brand, grade, size, unit of measurement, etc.);

3. The nomenclature number is a conventional designation (unique) that essentially replaces the listed characteristics.

The inventory price of each type of materials is indicated in the nomenclature, then it is called the nomenclature-price tag. The nomenclature-price tag is intended for rationing, planning and accounting of inventories.

Thus, a clear classification (grouping) of material assets according to certain criteria and the choice of an accounting unit are necessary for the timely and correct organization of accounting for inventories, both in the warehouse and in the accounting department.

For the correct organization of accounting for inventories, scientifically based classification, assessment and selection of a unit of account are important.

Production stocks are divided into several groups that allow you to determine the place of these stocks in the production process: raw materials and basic materials, auxiliary materials, purchased semi-finished products, returnable waste, fuel, containers and container materials, inventory and household items.

Raw materials are the original product that has not undergone primary processing. It includes products from the mining industry (ore, coal, gas, etc.) and agricultural products (milk, seeds, sugar beets, etc.). Basic materials are products of the manufacturing industry obtained during the processing of raw materials (metal, sugar, etc.). Purchased semi-finished products or semi-finished products of our own production are materials that have passed certain stages of processing, but have not yet become finished products. Auxiliary materials serve to impart certain qualities to the created product (paints, varnishes, etc.). They can also be used to ensure normal production process conditions (lighting, heating), maintenance of production equipment (lubricants and cleaning materials), etc.

Recyclable waste - materials left over after use that have lost all or part of their original consumer qualities (scrap metal, scraps of fabric). Due to the peculiarity of their use, fuel, containers and container materials, spare parts are separately distinguished from the group of auxiliary materials. Inventory, tools, household items are considered not as objects, but as means of labor. This determines the peculiarities of not only the organization of their accounting in the process of procurement and putting on the balance sheet, but also the repayment of the initial cost. They are used as a means of labor for no more than 12 months or a normal operating cycle if it exceeds 12 months (inventory, tools, etc.)

This classification of inventories is based on their nomenclature - a systematized list of material assets developed by the enterprise based on industry characteristics and the established practice of their accounting. It provides for groups within which individual names of materials are indicated by brands, sizes, grades, under a specific code (cipher) and in the appropriate unit of measurement.

The code assigned to a specific name of materials is its stock number. It is assigned when this material is accepted for accounting and consists of seven or eight digits: the first two are a synthetic account, the third is a subaccount, the next one or two are a group of materials. The remaining two or three numbers reveal additional features of the characteristics of this type of material.

The specified classifications of inventories are used to construct synthetic and analytical accounting, as well as to compile state statistical observation (report) on balances, receipt and consumption of raw materials and materials in production and operational activities.

Assessment of material assets is carried out as follows: inventories are accepted for accounting at their actual cost. The actual cost of inventories purchased for a fee is the amount of the organization's actual acquisition costs, excluding value added tax and other recoverable taxes.

The actual costs of acquiring inventories include:

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

Amounts paid to organizations for information and consulting services related to the purchase of inventories;

Customs duties;

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

Fees paid to the intermediary organization through which the inventory was purchased;

Costs of procurement and delivery of inventories to the point of use, including insurance costs. These costs include, in particular, the cost of procurement and delivery of inventories;

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

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

Other costs directly related to the purchase of inventories.

General business and other similar expenses are not included in the actual costs of acquiring inventories, unless they are directly related to the acquisition of inventories. The actual costs of acquiring inventories are determined (decreased or increased) taking into account the amount differences arising before the acceptance of inventories for accounting in cases where payment is made in rubles in an amount equivalent to an amount in foreign currency (conventional monetary units) ...

The actual cost of inventories also includes the actual costs of the organization for the delivery of inventories and bringing them to a condition suitable for use.

Assessment of inventories, the cost of which upon acquisition is expressed in foreign currency, is made in rubles by recalculating the amount in foreign currency at the exchange rate of the Central Bank of the Russian Federation in effect on the date the inventories are accepted for accounting.

Determination of the actual cost of material resources written off for production is allowed to be made by the following methods of inventory estimation: at the cost of each unit; at the average cost; at the cost of the first purchases in time (the FIFO method is a method of accounting for inventories, according to which inventories are recorded in monetary terms at the price of the first batch of these goods received.

The first and second methods of assessing material resources are traditional for domestic accounting practice. During the reporting month, material resources are written off for production (as a rule, at discount prices), and at the end of the month, the corresponding share of deviations of the actual cost of material resources from their cost at discount prices is written off.

With the FIFO method, the rule is applied: the first batch for receipt - the first for expense. This means that regardless of which batch of materials is released into production, materials are first written off at the price (cost) of the first purchased batch, then at the price of the second batch, etc. in order of priority until the total material consumption for the month is received.

The use of these methods for assessing material resources orients the enterprise towards organizing analytical accounting of materials for individual parties (and not only for types of materials). You can estimate the materials consumed by calculation using the following formula:

P is the cost of the materials consumed;

He and Ok - the cost of the initial and bed residues of materials;

P - admission for the month.

Evaluation of inventories at the end of the reporting period is made depending on the accepted method of evaluating inventories at their disposal (except for goods recorded at sales value).

Along with the determination of a fixed discount price, it is very important to establish a unit of accounting for material assets. Each type, grade, brand, size of materials can be such a unit, i.e. each item number, each batch, homogeneous group, etc. The unit of accounting for material values is chosen by the organization independently. It must ensure the formation of complete and reliable information about inventories, proper control over their availability and movement.

Thus, inventories are accepted for accounting at their actual cost. At the same time, the determination of the actual cost depends on the procedure for the receipt of stocks in the organization, namely: the acquisition of inventories for a fee, the production of the organization on its own, making a contribution to the authorized (pooled) capital of the organization, by receiving a donation under a donation agreement or free of charge, in as a result of disposal of fixed assets and other property received as a result of operations under contracts providing for the fulfillment of obligations by non-monetary funds. At present, the Russian legislation does not provide for the revaluation of material assets accounted for in the composition of assets in circulation.