Synthetic and analytical accounting of inventories. Organization of synthetic and analytical accounting of inventories Synthetic accounting of inventories briefly

The life cycle of inventories at the enterprise consists of three stages: receipt - issuance to production - return from it.

In this regard, the following groups of accounting operations are distinguished in the accounting of inventories:

Receipt accounting

Accounting for leave to production and return from it.

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

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

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

On synthetic accounts, accounting for material assets is carried out at actual cost or at discount prices. When accounting for materials at actual cost, all expenses for their acquisition are included in the debit of material accounts.

Upon receipt of materials produce the following accounting entries:

1) Dt 10 Kt 60 - for the cost of materials received at suppliers' prices with all mark-ups of marketing and supply organizations and transport and procurement costs included in the suppliers' accounts, including payment of interest for the purchase on credit provided by the supplier and sum differences arising before acceptance for material accounting;

2) Dt 10 Kt 76 - for the cost of services paid by checks to transport (railway and water) organizations;

3) Dt 10 Kt 71 - for the cost of materials paid from accountable amounts;

4) Dt 10 Kt 23 - for the costs of delivering materials by own transport and for the actual cost of materials of own production;

5) Dt 10 Kt 20 - on the cost of returnable waste;

other accounts.

6) Dt 10 Kt 91 – on the market value of material assets received from the dismantling of decommissioned fixed assets, and surplus materials identified during the inventory;

7) Dt 10 Kt 98 – materials received under a donation agreement and free of charge were credited at market value

As materials received free of charge are written off to cost accounting accounts and for other reasons of disposal (to accounts 20, 23, 25, 26, 97, etc. from the credit of account 10), their cost is written off by posting Dt 98 Kt 91.

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

Dt 20, 23, other accounts, depending on the direction of the cost of materials (25, 26, etc.) Kt 10 "Materials" or other accounts for accounting for materials.

Sold materials are written off by postings:

Dt 91 Kt 10 - for the cost of materials sold

DT 91 KT 68 – for the amount of VAT on sold materials

Dt 91 Kt 44 - for the amount of sales costs.

If synthetic accounting of inventories is carried out at accounting prices, then in addition to accounts for accounting for inventories (10, 41, 43), accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of materials” are used. values"

Account 15 "Procurement and acquisition of material assets" is intended for accounting for the procurement and acquisition of material assets related to assets in circulation (materials, animals for growing and fattening, goods). The debit of account 15 "Procurement and acquisition of material assets" includes the purchase cost of material assets for which the organization received the supplier's settlement documents, and other expenses for the purchase of materials from the credit of accounts 60 "Settlements with suppliers and contractors", 23 "Auxiliary production", 71 “Settlements with accountable persons”, etc., depending on where the material assets came from, on the nature of the costs of procurement and delivery of material assets to the organization.

Inventories actually received by the organization are debited at accounting prices from the credit of account 15 “Procurement and acquisition of material assets” to the debit of accounts 10 “Materials”, 11 “Animals for growing and fattening” and 41 “Goods”.

The amount of the difference in the cost of acquired inventories, calculated in the actual cost of acquisition and accounting prices, is debited from account 15 "Procurement and acquisition of material assets" to the debit of account 16 "Deviations in the cost of material assets". The balance on account 15 at the end of the month shows the presence of inventories in transit.

Spent or sold inventories are written off to the accounts of production costs (circulation) and sales from the credit of material accounts at accounting prices.

Account 16 "Deviations in the cost of material assets" is intended for accounting for the difference in the cost of acquired inventories, calculated in the actual cost of acquisition and accounting prices. This account is used only if on accounts 10, 11.41 synthetic accounting is carried out at discount prices.

Accumulated on account 16 “Deviations in the value of material assets”, the difference between the actual cost of acquired inventories and their value at accounting prices is written off from the credit of account 16 to the debit of production or circulation costs accounts or other accounts in proportion to the cost of spent inventories at accounting prices.

Analytical accounting on account 16 “Deviations in the value of material assets” is carried out for groups of inventories with approximately the same level of these deviations.

When selling materials to a third party, the following accounting entries are made:

Dt 91 Kt 10 - The cost of materials is written off at discount prices;

Dt 91 Kt 16 - The difference between the actual cost of materials and the cost at accounting prices is written off;

Dt 62 Kt 91 - Reflects the sale price of materials;

Dt 91 Kt 68 - VAT has been charged on the materials sold.

The financial result of the sale of materials is written off from account 91 to account 99 "Profit and Loss".

To identify the actual cost of materials, deviations from their cost at accounting prices, control over the safety of materials, as well as linking synthetic and analytical accounting in accounting, they draw up statement No. 10 “Movement of material assets” after each month.

To write off the consumed materials to the corresponding cost accounting objects, the accounting department draws up a development table No. 1 “Distribution of material consumption”. Materials in statement No. 10 are reflected at accounting prices.

On the basis of the statements of receipt of materials, a summary statement is compiled for calculating transport and procurement costs or deviations of the actual cost of materials from their cost at accounting prices and calculate the coefficient of deviations of the actual cost from the cost at accounting prices.

To account 10 "Materials" in accordance with the standard Chart of Accounts, the following 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 - Packaging and packaging materials

10-5 - Spare parts

10-6 - Other materials

10-7 - Materials transferred for processing

10-8 - Building materials

10-9 - Inventory and household supplies.

Analytical accounting of materials in the accounting department is carried out in monetary terms for financially responsible persons (warehouses) in the context of balance sheet accounts (subaccounts) and groups of stocks. The analytical accounting of the receipt of materials largely depends on the choice of accounting price. If average purchase prices are used as solids, then the materials received (seeds, feed, etc.) are reflected in each analytical account at average prices. Margins of marketing and supply organizations and TZR for all received materials are taken into account on a separate analytical account "Transportation and procurement costs and margins of supply and marketing organizations".

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

Reflection of operations for the acquisition of materials in the current accounting is possible in two ways (the method must be indicated in the accounting policy of the organization): either on account 10 "Materials" (without using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets ”), or on accounts 10, 15 and 16.

Account 15 "Procurement and acquisition of material assets" is intended to summarize information on the procurement and acquisition of inventory. Account 16 "Deviation in the cost of material assets" is intended to summarize information on differences in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, as well as data characterizing sum differences.

In the first case, on account 10 “Materials”, upon receipt of stocks, their actual cost should be shown, and the TZR in this case can be included in the actual cost or reflected on a separate sub-account to account 10. Materials come in the debit of account 10 and credit of accounts 60 “ Settlements with suppliers and contractors”, 20 “Main production”, 23 “Auxiliary production”, 71 “Settlements with accountable persons”, etc., depending on where these or those material assets came from, and on the nature of the procurement and delivery costs materials for the enterprise.

The actual consumption of materials for production or for other economic purposes is reflected in the credit of account 10 in correspondence with the accounts for accounting for production costs, sales expenses, etc.

In the second case, on account 10 “Materials” (in correspondence with account 15 “Procurement and acquisition of material assets”), upon receipt of stocks, their accounting price is shown, and the actual cost, including transportation costs, is reflected in the debit of account 15 on the basis of settlement documents received from sellers. Based on the supplier documents received by the enterprise, an entry is made in the debit of account 15 and the credit of accounts 60, 20, 23, 71, etc., depending on the channel for the receipt of valuables and the nature of the costs of their procurement and delivery to the enterprise. At the same time, entries on the debit of account 15 and the credit of account 60 are carried out regardless of when the materials arrived at the enterprise - before or after receipt of the supplier's settlement documents.

The materials actually received by the enterprise are received as a record on the debit of account 10 and the credit of account 15 at discount prices.

The following can be used as the discount price:

Acquisition cost (the amount payable to the supplier);

The actual cost of the previous period;

Planning and settlement price of the enterprise.

When reflecting materials at accounting prices, the difference between the cost of material assets at these prices and the actual cost of their acquisition (procurement) is shown on account 16 “Deviation in the cost of material assets”. The differences accumulated on account 16 at the end of the reporting period are written off (with an additional entry or reversed) to the expense accounts in proportion to the consumption of inventories.

The sale of materials to the side, their gratuitous transfer is carried out on the credit of account 10 “Materials” and the debit of account 91 “Other income and expenses”, while simultaneously reflecting on the credit of account 91 the amounts due to the enterprise for these materials from buyers, in correspondence with account 62 “Settlements with buyers and customers.

389. Synthetic and analytical accounting of the presence and movement of inventory (raw materials, materials, fertilizers, plant and animal protection products, fuel, packaging and packaging materials, products, raw materials transferred for processing to the side, building materials, feed, seeds, planting material and other material resources) is carried out in accordance with the requirements of PBU 5/01, Guidelines, etc.

390. For synthetic accounting of products and materials, accounts and sub-accounts are provided, established by the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and the Instructions for its Application, approved by Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n, and the Chart of Accounts. Sub-accounts are analytical accounts for warehouses or pantries (for financially responsible persons) and groups of materials and products.

391. In organizations that procure and process agricultural products, as well as in construction, procure materials and structures, the costs of procurement and delivery of these valuables before being included in the actual cost of acquiring (preparing) valuables are taken into account on account 44 "Sales costs" (if any special supply structures).

392. Inventory received from suppliers come from the credit of account 60 "Settlements with suppliers and contractors" or account 15 "Procurement and acquisition of material assets" regardless of when they arrived - before or after receipt of the supplier's settlement documents.

393. Synthetic accounting of inventories is kept on the accounting accounts of sections: 2 "Inventory" and 4 "Finished products and goods". The accounts of these sections are intended to summarize information on the presence and movement of material assets belonging to the organization intended for processing, processing or use in production, or for household needs, inventory and household supplies, which, in accordance with the established procedure, are included in the funds in circulation, finished products (products of production) and goods, as well as operations related to their procurement and acquisition.

In addition, section 2 includes accounts for accounting for reserves for depreciation of material assets, accounting for deviations in their value and value added tax on acquired assets.

Accounting for the inventory of agricultural production by type is carried out on accounts 10 "Materials", 43 "Finished products", 41 "Goods".

At the same time, agricultural products, the purpose of which is clearly defined upon receipt from production (for example, some types of feed, seeds and planting material), come directly to sub-accounts for accounting for the relevant material values. Products, the purpose of which is not clearly defined, are accounted for on account 43 "Finished products". After completing the underworking and determining the purpose of this product, part of it to be used as feed and seeds is attributed to account 10 "Materials", and received (purchased) for the purpose of resale, incl. through its own trading network - to account 41 "Goods".

The cost of material assets spent in the process of production and economic activity is written off to the corresponding accounts for recording the costs of production, sales and others after the preparation of primary documents confirming their use (expenditure).

Raw materials released from the warehouses of the organization - to workshops, sections and other divisions, are written off under the report of the financially responsible persons of these divisions. If the divisions do not have their own warehouses, then the indicated material assets are attributed directly to production.

Raw materials and materials of own production sent for industrial processing are written off at actual cost to the debit of sub-account 20-3 "Industrial production".

394. Material assets accepted for safekeeping are taken into account on the off-balance account 002 "Inventory accepted for safekeeping". The customer's raw materials and materials accepted by the organization for processing (tolling raw materials), but not paid for, are recorded on off-balance sheet account 003 "Materials accepted for processing".

395. Reflection of transactions for the acquisition of materials in accounting can be carried out in different ways. Depending on the accounting policy of the organization, the receipt of materials may be reflected using synthetic accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" or without using them.

Account 15 "Procurement and acquisition of material assets" is intended to summarize information on the procurement and acquisition of inventory.

In the first case, on the basis of the supplier documents received by the organization, an entry is made in the debit of account 15 "Procurement and acquisition of material assets" and the credit of account 60 "Settlements with suppliers and contractors", 20 "Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", etc. depending on the channel of receipt of valuables and the nature of the costs of harvesting and delivering them to the organization. At the same time, the entry on the debit of account 15 "Procurement and acquisition of material assets" and the credit of account 60 "Settlements with suppliers and contractors" is made regardless of when the materials arrived at the organization - before or after receipt of the supplier's settlement documents.

The posting of materials actually received by the organization is reflected in the debit entry of account 10 "Materials" and the credit of account 15 "Procurement and purchase of materials" at accounting prices. When accounting for materials at accounting prices, the amount of the difference in the cost of purchased inventories (fuel, mineral fertilizers, seeds, feed, planting material, building materials, etc.), calculated in the actual cost of acquisition (procurement) and accounting prices, is written off to the debit or credit of the account 16 "Deviation in the value of material assets" from account 15 "Procurement and acquisition of material assets".

Account 15 "Procurement and acquisition of material assets" reflects the cost of materials that are on the way at the end of the month or not taken out of the suppliers' warehouses (without posting these valuables to the warehouse). At the beginning of the next month, such amounts are reversed and in the current accounting they are reflected in the debit of account 15 "Procurement and acquisition of material assets", and the balance at the end of the month is written off to the debit of account 16 "Deviations in the cost of material assets".

It is possible not to make entries at the end of the month on account 15 "Procurement and acquisition of material assets" for the cost of materials remaining on the way at the end of the month or not taken out of the suppliers' warehouses. At the same time, the difference between the cost of materials actually received by the organization at accounting prices and the actual cost of acquiring (procuring) these materials is written off to the debit of account 16 "Deviation in the cost of material assets". The balance of account 15 "Procurement and acquisition of material assets" at the end of the month shows the presence of material assets in transit.

Procurement organizations conduct analytical accounting on account 15 by type of procured products and channels of receipt from suppliers.

Accumulated on account 16 "Deviation in the value of material assets" of the difference in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement), and accounting prices are written off (reversed - with a negative difference) to the debit of the accounts of accounting for production costs, sales expenses or other corresponding accounts in proportion to the cost at accounting prices of materials used in production.

Analytical accounting for account 16 "Deviation in the value of material assets" is carried out by groups of inventories with approximately the same level of these deviations.

In the second case, the posting of materials is reflected by an entry in the debit of account 10 "Materials" and the credit of accounts 60 "Settlements with suppliers and contractors", 20 "Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", 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.

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

Materials are accounted for on account 10 "Materials" at the actual cost of their acquisition (procurement) or accounting prices. Agricultural organizations, products of their own production of the reporting year, reflected on account 10 "Materials", during the year (before the preparation of the annual accounting calculation) are taken into account at the planned cost. After compiling the annual reporting cost estimate, the planned cost of materials is adjusted to the actual cost.

The following sub-accounts can be opened for account 10 "Materials":

10-1 "Raw materials and supplies";

10-2 "Fertilizers, means of protection of plants and animals";

10-3 "Purchased semi-finished products and components, structures and parts";

10-4 "Fuel";

10-5 "Containers and packaging materials";

10-6 "Spare parts";

10-7 "Feed";

10-8 "Seeds and planting material";

10-9 "Materials and raw materials transferred for processing to the side";

10-10 "Building materials";

10-11 "Inventory and household supplies (with a useful life of up to 12 months) (with a useful life of up to 12 months)";

10-12 "Other materials".

397. Sub-account 10-1 "Raw materials and materials" takes into account the presence and movement of: raw materials and basic materials (including construction materials - in construction organizations) that are part of the manufactured product, forming its basis, or being necessary components in its manufacture, and also used in the performance of work and the provision of services. It also takes into account auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes.

Processing organizations on this sub-account take into account agricultural products, livestock and poultry, intended for processing, acquired from outside, after determining its cost on account 15 "Procurement and acquisition of material assets".

Agricultural organizations on subaccount 10-1 reflect purchased raw materials intended for industrial processing on their farms (for example, sugar for juice production, metal for the manufacture of products and spare parts, salt and spices for canning vegetables). Agricultural products of own production, intended for use as raw materials for industrial processing in one's own farm, are accounted for on account 43 "Finished products".

398. Sub-account 10-2 includes organic and mineral fertilizers. Mineral fertilizers are reflected in physical mass with an indication of the content of the active substance.

Agricultural organizations on this sub-account take into account plant and animal protection products (toxic chemicals, biological products, medicines and other chemicals used to control pests and diseases of crops, animals, conduct experiments with plants, animals, etc.). At the same time, fish oil, acidophilus and other veterinary preventive materials are classified as vitamin feeds and are reflected in sub-account 10-7 "Feeds".

The specified materials in places of storage (warehouses, veterinary pharmacies, veterinary clinics, veterinary sites, etc.) are taken into account for each name and quantity, and in accounting - in monetary terms for each of their types.

This sub-account also takes into account first-aid kits and medications in the order indicated above.

Research and other organizations on sub-account 10-2 take into account various materials for scientific and other purposes (reagents, chemicals, glass, chemical dishes, electrical and radio materials, paper for printing products, metal, materials used repeatedly or for a long time, and other).

399. On subaccount 10-3 "Purchased semi-finished products and components, structures and parts" take into account the presence and movement of purchased semi-finished products, finished components (including building structures and parts - from construction organizations) purchased for the acquisition of manufactured products (construction) that require processing or assembly costs. Products purchased for assembly, the cost of which is not included in the cost of production, are accounted for on account 41 "Goods".

Organizations engaged in the implementation of research, design and technological work, acquiring on the side the necessary for them as components for carrying out these works on a specific research or design topic - special equipment, tools, fixtures and other devices, take into account on the subaccount 10- 3 "Purchased semi-finished products and components, structures and parts." Equipment and appliances of general use with a useful life of more than 12 months are not taken into account on account 10 "Materials", but are reflected as part of fixed assets.

400. Subaccount 10-4 "Fuel" takes into account the presence and movement of fuel, lubricants, solid and gaseous fuels purchased or prepared for technological needs, the operation of agricultural machines and vehicles, as well as for generating energy or for heating buildings (diesel fuel , fuel oil, gas, coal, firewood, peat), used as fuel, waste obtained during the production process (sawdust, shavings, trimmings, etc., as well as firewood obtained from the dismantling of decommissioned buildings, structures, perennial plantations, etc.) .

When using oil products received on coupons, they are also recorded on subaccount 10-4 "Fuel".

Analytical accounting of fuel is carried out, as a rule, for each recipient (car driver, tractor driver, etc.). The cost of fuel used for production needs, heating and energy generation is debited to the accounts of production costs (20, 23 and others) as intended.

This sub-account also takes into account used oils, other oil products drained from engines, transmissions and other components of tractors, cars and other machines, as well as used in a repair shop for washing spare parts, components and assemblies. Waste oil products collected and received at the oil storage facility come from the credit of production cost accounts (20, 23 and others) at prices of possible use (sales). At the same prices, the consumption of waste oil products for on-farm needs is also reflected.

Accounting for petroleum products is carried out by their types, brands and places of storage and financially responsible persons.

The remaining fuel recorded on the sub-account must correspond to the analytical accounting data for each storage location, vehicle driver or tractor driver.

The basis for the write-off of gasoline and diesel fuel for production costs is the data of travel (accounting) sheets and other documents on the actual fuel consumption for the reporting period. Accumulative statements are accepted after reconciliation of entries in them with the data of travel (account) sheets.

Accounting for oil products intended for sale for cash to citizens is carried out on the analytical account "Petroleum products for sale".

Oil products accepted for accounting are reflected in the debit of sub-account 10-4 "Fuel" (assessed at actual cost) and credit of accounts: 60 "Settlements with suppliers and contractors" and other accounts, depending on the channels of receipt.

Synthetic and analytical accounting for the sale of petroleum products by type for cash is carried out separately from petroleum products used for production needs.

The amounts due from persons in compensation for the admitted overspending of oil products are reflected in the debit of account N 73 "Settlements with personnel for other operations" and in the credit of accounts for accounting for production costs.

Enterprises are obliged to conduct an inventory of petroleum products (including in the tanks of vehicles, machines, mechanisms and coupons for petroleum products) in accordance with the established procedure.

Gaseous fuel in cylinders, tanks, used for industrial and domestic needs, located in warehouses and separately in places of its consumption (except for residential buildings), as well as gas on coupons, is taken into account on sub-account 10-4.

401. Subaccount 10-5 "Containers and packaging materials" takes into account the presence and movement of all types of containers (cardboard, wooden, synthetic, bag (fabric) and others), except for those used as household equipment, as well as materials and parts intended for the manufacture container and its repair (parts for assembling boxes, barrel riveting, hoop iron, etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped material assets are taken into account on subaccount 10-1 "Raw materials and materials" and are not classified as containers.

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

402. On subaccount 10-6 "Spare parts" take into account the availability and movement of spare parts, parts, assemblies, assemblies, batteries purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, etc. ., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, assemblies created in the repair departments of the organization, at technical exchange offices and other repair organizations.

Automobile, tractor tires (tire, tube and rim tape) that are on wheels and in stock with the vehicle are not taken into account on this sub-account, since they are included in the initial cost of fixed assets.

Spare parts are accounted for in monetary terms by groups and brands of machines. Separate types of spare parts can be accounted for by name, indicating their quantity and cost.

In places of storage, their quantitative records are kept by names and item numbers (indicating the purchase price).

The presence and movement of engines, components and assemblies to equipment and vehicles intended for their own needs are taken into account separately for groups and brands of machines, equipment and vehicles.

The presence and movement of batteries is taken into account by their brands. New batteries are accounted for and stored separately from those that were in operation or accepted for exchange at technical exchange offices, repair organizations.

The presence and movement of tires in stock in warehouses, technical assistance vehicles (new and used), intended for replacement on vehicles, are also taken into account separately.

Tires (rubber) removed from decommissioned trailers and vehicles, fit for use, come at a cost corresponding to their residual mileage. Tires removed from cars and tractors when they are unsuitable for further operation are taken into account from the credit of production cost accounts (20 "Main production", 23 "Auxiliary production").

At the same time, tires suitable for restoration and repair are reflected on sub-account 10-6 "Spare parts" at a price per unit calculated based on the cost of 1 ton of old tires installed by the relevant organizations. For these tires, both total and quantitative accounting should be provided. When these tires are handed over for retreading to tire repair organizations with an exchange for retreaded tires, the cost of the returned tires is reflected in a separate analytical account on subaccount 10-9 (from subaccount 10-6). Upon receipt of retreaded tires at the warehouse, their cost, including all expenses for their restoration, come to subaccount 10-6 from the credit of subaccount 10-9.

Tires unsuitable for retreading, to be recycled for reclaim and other materials, are credited to subaccount 10-1 at the prices at which they are handed over to tire repair organizations or recycling organizations.

Old tires handed over for recycling to regenerate are written off from sub-account 10-1 and as bills are paid and are reflected as the sale of other materials.

On the sub-account 10-6, engines, components, assemblies, tires and spare parts removed from machines and equipment that are suitable for restoration are also taken into account.

Organizations carrying out repair work on this sub-account reflect the following received from other organizations for restoration: tractors, engines, components and assemblies (at an average book value); worn-out spare parts and engines accepted from organizations for restoration (at an agreed price). Accounting for worn parts of units of units suitable for restoration is carried out by name, quantity and price for scrap metal.

The release of worn parts to repair and technical organizations for restoration, as well as parts, assemblies and assemblies handed over for scrap, are accounted for in the sales accounting procedure (at the cost of scrap metal) as other material assets.

Organizations engaged in trading activities, restored parts received from repair organizations for their subsequent sale, are accounted for on account 41 "Goods".

On subaccount 10-6, organizations carrying out repair work take into account spare parts, engines, components, assemblies, tractors and other property under repair.

In organizations that have technical exchange offices, accounting for machines and equipment (including equipment for livestock farms) of the exchange fund is carried out in quantitative terms according to their names and brands on subaccount 10-6. Machinery and equipment credited to the exchange fund are accounted for at their purchase price.

For the cost of repairing the machine and equipment handed over by the customer, account 62 subaccount 6 "Settlements with buyers and customers" is debited and subaccount 96 "Reserves for future expenses" is credited.

When receiving from other organizations and issuing them from the exchange fund of machines and equipment that were in operation (suitable for exchange) in exchange for those received, as well as when sending a repair and technical organization for repair and receiving repaired machines and equipment from it for a technical exchange the entry point in accounting for sub-account 10-6 is not made, but only warehouse (quantitative) accounting is kept.

In organizations carrying out repair work, machinery and equipment released from the exchange fund and accepted from the customer in exchange for those issued, as well as transferred for repair and accepted from repair, are reflected on subaccount 10-6 at the average book value.

On the basis of an exchange certificate, the value of used machines and equipment issued to the customer from the exchange fund that was in operation is reflected in the credit of subaccount 10-6 on analytical accounts "Tractors, engines, components, assemblies, spare parts, tires in stock, suitable for exchange", and for machines or equipment of the same brands accepted from the customer that require repair (refurbishment), subaccount 10-6 is debited under the analytical accounts "Tractors, engines, components, assemblies, spare parts, tires to be restored".

Funds received from customer organizations on presented invoices in payment for the cost of repairing machines and equipment handed over by them instead of those received from the exchange fund are attributed to the reserve for the repair of tractors, engines, components and assemblies of the exchange fund on the credit of account 96 "Reserves for future expenses".

The cost of repairing machines and equipment of the exchange fund, accepted from other organizations and other repair and technical organizations in exchange for suitable ones, is taken into account on account 20 "Main production".

The transfer of machines and equipment of the exchange fund from the warehouse to the repair shop (workshop) for their repair is reflected on the credit of subaccount 10-6 on analytical accounts "Tractors, engines, components, assemblies, spare parts, tires to be restored" and the debit of subaccount 10-6 according to analytical accounts for the brands of the same machines, units, engines, units that are under repair.

When a technical exchange office exchanges new tractors, engines, components and assemblies for used ones received from customer organizations, account 10 "Materials" is credited for the cost of issued new tractors, engines, components and assemblies, analytical accounts - "Tractors, engines, units, units, tires for exchange" and debit subaccount 10-6, analytical accounts - "Tractors and other equipment to be restored" (for the residual value of used tractors, engines, units and units accepted into the exchange fund from the organization); account 62 "Settlements with buyers and customers" for the amount of the difference between the cost received and the residual value of the tractors, engines, components and assemblies that were in operation, handed over by the customer organization.

At the same time, the residual value of the accepted tractor, engine, unit or unit, assigned to subaccount 10-6 on analytical accounts - "Equipment to be restored", is increased by the cost of its repair and reflected on the debit of subaccount 10-6 and the credit of account 96 "Reserves for future expenses ".

On subaccount 10-6, spare parts and parts removed from machines and equipment that have a residual resource and are suitable for their further use (without recovery) during repairs are also taken into account on separate analytical accounts, assessed at residual value.

403. On the sub-account 10-7 "Feed" take into account the presence and movement of feed, both of their own production and purchased. The receipt of feed is reflected in a valuation equal to the sum of the actual costs of the purchase minus the refundable taxes. According to the results of the year, the planned cost of feed of own production is adjusted to the actual level.

Produced forage, having a special purpose, come to subaccount 10-7 directly from the credit of subaccount 20-1 "Crop production".

Analytical accounting of feed is carried out by groups, types, varieties, quantity and cost (in warehouses and other places of storage - by quantity). On separate analytical accounts, harvested silage, haylage and other types of feed are taken into account. At the same time, hay of annual and perennial grasses, as well as natural hayfields, is taken into account - on one analytical account "Hay of all types"; straw of spring and winter crops - on the general account "Straw".

Feed of animal origin (animal meat, milk, eggs, honey, and others) comes from the credit of subaccount 20-2 "Livestock", waste - from the credit of account 29 "Serving industries and farms".

The resulting crushed physical mass of cobs or grains of corn of full ripeness with high humidity, laid down for fodder purposes, comes from the credit of subaccount 20-1 "Crop production" at the planned cost, bringing it up to the actual level at the end of the year.

Feed grain transferred to organizations for the production of mixed fodder for processing into mixed fodder on a give-and-take basis is accounted for separately, where, in addition to the cost of grain, they also reflect the costs of grain delivery and paid amounts of protein-vitamin, mineral and other feed additives used in the production of mixed fodder, as well as costs processing grain for animal feed. The received compound feed comes from the credit of separate analytical accounts of sub-account 10-7 on the debit of analytical accounts of compound feed accounting at the actual cost price.

Agricultural organizations that produce feed for sale, give-and-take grain are accounted for on the off-balance account 002 "Commodity and material assets accepted for safekeeping", and paid - on sub-account 10-1 "Raw materials and materials".

Agricultural organizations, the grain handed over to the organizations of bakery products in exchange for mixed feed and grain of different crops, are written off in the appropriate assessment (according to analytical accounts) to the debit of account 90 "Sales" (analytical accounts for each type of product delivered) with reflection as other sales and attribution to they are the costs of wages of workers with contributions for social needs, employed in packing and loading grain, as well as other costs and services associated with the exchange (except for transportation costs reimbursed by procurement organizations).

Compound feed and grain of heterogeneous crops received from organizations of bakery products in exchange for the grain handed over to them, come from the credit of account 60 "Settlements with suppliers and contractors" at the cost of acquisition, including remuneration of workers for unloading the received compound feed with deductions for social needs and expenses for their delivery to the organization.

Purchased feed, feed additives (or own for sale) must be certified in accordance with the Rules for the certification of feed and feed additives for compliance with established requirements (Resolution of the State Standard of the Russian Federation N 44 of June 18, 2002). The rules are binding on all certification participants, including commercial and non-commercial organizations and individual entrepreneurs.

404. On the sub-account 10-8, seeds and planting material produced last year, harvest of the reporting year and purchased are taken into account. When carrying out cleaning, sorting and drying of seed and planting materials produced last year, the waste caused by refinement (earth, dead weeds, shrinkage) is reflected by the "red reversal" method. The costs of cleaning, sorting and drying are attributed directly to the increase in the cost of seeds. The costs associated with the processing of seeds and planting material of the crop of the reporting year are attributed to production costs.

Varietal seeds intended for sowing, seeds of scarce and promising varieties are taken into account on the sub-account of 10-8 separately for each variety, and within the variety - by reproductions, categories of varietal purity and classes of the sowing standard.

On separate analytical accounts, sub-accounts 10-8 take into account in-kind loans of seeds (at the planned cost of the corresponding products of own production). They are repaid at the actual cost of seeds of the year in which the return is made, reflected in the debit of account 90 "Sales". On subaccount 8 of account 10 "Materials" organizations take into account seedlings of perennial plantations purchased in nurseries as planting material.

Losses and shortages of feed, seeds and planting material within and in excess of the norms of natural loss, approved in the prescribed manner, are written off to account 94 "Shortages and losses from damage to valuables" with subsequent attribution to the appropriate accounts.

405. On sub-account 10-9 "Materials, raw materials transferred for processing to the side" take into account the movement of raw materials, materials transferred for processing to the side, the cost of which is subsequently included in the costs of manufacturing the products obtained from them. Processing costs paid to third parties and persons are debited to accounts that record products received from processing.

Analytical accounting of materials, raw materials transferred for processing is organized by organizations processing the relevant raw materials and materials.

406. On the sub-account 10-10 "Building materials" take into account the presence and movement of all types and groups of building materials used directly in the process of construction, installation and repair work, for the manufacture of building parts, for the erection and finishing of structures and parts of buildings and structures.

Accounting for explosives is carried out in compliance with special rules.

Analytical accounting for sub-accounts 10-10 is carried out by groups, names of materials and places of their storage (use) by quantity and cost.

407. Subaccount 10-11 takes into account the presence and movement of inventory, tools, household supplies with a useful life of up to 12 months.

Information on the presence and movement of items with a period of use of more than 12 months is reflected on account 01 "Fixed assets"; items intended for rental - on account 03 "Profitable investments in material assets", and items with a period of use of less than 12 months, regardless of cost - on sub-account 10-11 "Inventory and household supplies". What items, on what account to take into account, is decided by the head of the organization, based on the nature and conditions of the activity of his organization. This decision is fixed in the accounting policy for groups of items, and not for each item separately. When choosing the above accounts, the main condition is the service life of the inventory or type of household supplies.

Inventory and household supplies with a period of use of less than 12 months, received on account of a contribution to the authorized (share) capital, are reflected in the debit of sub-account 10-11 from the credit of account 75 "Settlements with the founders".

408. On the sub-account 10-12 "Other materials" take into account the presence and movement of production waste (stumps, cuttings, shavings, etc.); irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (ferrous and non-ferrous metals in the form of scrap metal), worn tires, waste rubber and other production waste and secondary material assets.

The cost of paid materials that remained on the way at the end of the month or were not taken out of the suppliers' warehouses are reflected at the end of the month 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). At the beginning of the next month, these amounts are reversed and reflected in the current account actually credited.

The actual consumption of materials for production or for other economic purposes is taken into account on the credit of account 10 "Materials" in correspondence with the accounts for accounting for production costs, sales costs, etc.

The sale of materials to the side, the gratuitous transfer is carried out on the credit of account 10 "Materials" and the debit of account 91 "Other income and expenses" with simultaneous reflection on the credit of account 91 "Other income and expenses" of the amounts due to the organization for these materials from buyers in correspondence with account 62 "Settlements with buyers and customers".

409. The organization of analytical accounting of finished products should ensure the formation of information on the availability and movement of finished products to storage locations and financially responsible persons.

To organize the accounting of quantitative indicators of homogeneous products, conditionally natural meters can be used (for example, canned fruits and vegetables in conditional jars).

The data of analytical and synthetic accounting of finished products should provide the necessary data for the preparation of financial statements.

To account for the availability and movement of finished products by organizations engaged in industrial, agricultural and other production activities, account 43 "Finished products" is used.

Finished products purchased for assembly (the cost of which is not included in the cost of manufactured products of the organization) or as goods for sale are accounted for on account 41 "Goods".

Acceptance for accounting of finished products manufactured for sale, including products partially intended for the organization's own needs, is reflected in the debit of account 43 "Finished products" in correspondence with accounts for accounting for production costs or accounts 40 "Output of products (works, services). If the finished product is fully sent for use in the organization itself, then it may not be credited to account 43 "Finished products", but is accounted for on account 10 "Materials" and other similar accounts, depending on the purpose of this product (for example, feed grain, seeds and planting material, certain types of by-products of livestock and crop production).

Upon recognition in accounting of proceeds from the sale of finished products, its value is debited from account 43 "Finished products" to the debit of account 90 "Sales".

If the proceeds from the sale of shipped products for a certain time cannot be recognized in accounting (for example, when exporting products), then until the revenue is recognized, these products are accounted for on account 45 "Goods shipped". When it is actually shipped, it is recorded on the credit of account 43 "Finished products" in correspondence with account 45 "Goods shipped".

Finished products transferred to other organizations for sale on a commission and other similar basis are written off from account 43 "Finished products" to the debit of account 45 "Goods shipped".

410. If accounting for finished products is carried out at the planned (standard) cost, then the difference between the actual cost and the cost of finished products at accounting prices is recorded on the account "Finished products" under a separate sub-account "Deviations of the actual cost of finished products from the book value". Deviations on this sub-account are taken into account in the context of the nomenclature either for homogeneous groups of finished products, or for the organization as a whole. The excess of the actual cost over the accounting cost is reflected in the debit of the specified sub-account and the credit of the cost accounting accounts. If the actual cost is less than the book value, then the difference is reflected in a reversal entry.

Regardless of the method used to determine discount prices, the total cost of the finished product (account value plus variances) must equal the actual production cost of that product.

411. In cases of transition from one type of accounting price to another, as well as changes in the value of accounting prices, the balance of finished products may be recalculated by the time the accounting price is changed so that all finished products in this nomenclature are accounted for at a single (new) accounting price. The specified recalculation is carried out no more than once a year as of December 31 of the reporting year and is reflected in accounting in the following order:

the amount of the increase in the book value is reflected in the debit of the sub-account "Finished products at discount prices" to the account "Finished products"; the same amount is reflected by a reversal entry in the debit of the sub-account "Deviation of the actual cost of finished products from the book value";

the amount of the decrease in the book value is reflected in the reversal entry in the debit of the sub-account "Finished products at discount prices" to the account "Finished products"; the same amount is reflected in the debit of the sub-account "Deviation of the actual cost of finished products from the book value" by a regular entry.

The recalculation of the accounting value of the balance of finished products is carried out by the organization independently. The recalculation of the book value should not lead to a change in the total cost of finished products, that is, the sums of the balances on both sub-accounts taken together.

Recalculation of the accounting value of the balance of finished products due to changes in accounting prices may not be carried out. In this case, each batch of finished products is written off at the accounting prices at which it was credited.

The recalculation of the book value of finished products does not qualify as a revaluation of finished products.

Write-off of finished products (during shipment, vacation, etc.) can be carried out at book value. At the same time, deviations related to the sold finished products are written off to the sales accounts (determined in proportion to its book value). Deviations relating to the balance of finished products remain on the account "Finished products" (sub-account "Deviations of the actual cost of finished products from the book value").

When writing off finished products from account 43 "Finished products", the amount of deviations of the actual production cost from the cost at prices accepted in analytical accounting related to these products is determined by the percentage calculated based on the ratio of deviations to the balance of finished products at the beginning of the reporting period and deviations in products received at the warehouse during the reporting month, to the cost of these products at discount prices.

The sums of deviations of the actual production cost of finished products from their value at accounting prices, related to shipped and sold products, are reflected in the credit of account 43 "Finished products" and the debit of the corresponding accounts with an additional or reversal entry, depending on whether they represent overruns or savings.

412. Account 40 "Output of products (works, services)" is intended in the system of synthetic accounts to account for output for the reporting period in the assessment at the planned (standard cost), as well as to identify its deviations from the actual production cost in the system of synthetic accounts. The use of account 40 "Release of finished products (works, services)" is not mandatory. This account is used by the organization when needed.

The debit of account 40 "Output of products (works, services)" reflects the actual production cost of products released from production, works delivered and services rendered (in correspondence with accounts 20 "Main production", 23 "Auxiliary production", 29 "Serving production and farms ").

The credit of account 40 "Output of products (works, services)" reflects the standard (planned) cost of manufactured products, works delivered and services rendered (in correspondence with accounts 43 "Finished products", 90 "Sales", etc.).

Comparison of debit and credit turnovers on account 40 "Output of products (works, services)" for the last day of the reporting period determines the deviation of the actual cost of manufactured products, works delivered and services rendered from the standard (planned) cost. Savings, that is, the excess of the standard (planned) cost over the actual cost, is reversed on the credit of account 40 "Output of products (works, services)" and the debit of account 90 "Sales". Overspending, that is, the excess of the actual cost over the standard (planned) cost, is debited from account 40 "Output of products (works, services)" to the debit of account 90 "Sales" with an additional entry.

Account 40 "Output of products (works, services)" is closed monthly and has no balance as of the reporting date. Analytical accounting on account 40 "Output of products (works, services)" is organized, as a rule, by types of products or by structural divisions of the organization.

For agricultural products, the actual cost is determined only at the end of the year. Due to the fact that entries in the debit of account 40 "Output of products (works, services)" can be made only at the end of the year, the possibility of prompt comparison of the actual and planned (normative) cost of goods manufactured, work performed and services rendered is lost. Therefore, it is advisable to use account 40 in organizations with a rhythmic production cycle.

The debit of account 43 reflects the receipt of products from production, as well as the surplus identified during the inventory in warehouses, free of charge received finished products from the outside and returned by the buyers of the products shipped to them.

On the credit of account 43, they reflect the cost of products sold, as well as those released for processing or for the needs of the main activity, capital construction, overhaul, servicing industries and farms, for the issuance of products at the expense of in-kind wages to employees, etc.

415. On sub-account 43-2, the produced livestock products are taken into account by their types (milk, eggs, wool, animal skins, honey, wax, marketable fish, embryos of animal donors, etc.). The debit of this sub-account reflects the receipts of livestock products from production in correspondence with the credit of sub-accounts 20-2 "Livestock" and 23-7 "Cartage" (wool, skins obtained from draft animals), and on credit - the sale of products to procurement and other organizations , farm workers, as well as the use of certain types of livestock products that are unsuitable for sale as feed for livestock, poultry and animals.

416. On sub-accounts 43-3 and 43-4, on separate analytical accounts, finished products (products) are taken into account, respectively, in industrial, auxiliary and service industries by their types, quality and other indicators, by storage places in the amount of actual costs for its production.

417. On subaccount 43-5, agricultural and other organizations reflect the products accepted from the population for sale in correspondence with the credit of subaccount 76-7 "Settlements with citizens for products accepted from them, livestock and poultry for sale."

The products purchased (accepted) from the population are accounted separately from the products of own production and, when sold, are written off to the debit of account 90 "Sales", subaccount 6 "Products and animals of the population".

Analytical accounting on account 43 "Finished products" is carried out according to the places of storage and certain types of finished products.

418. To summarize information on the availability and movement of inventory items purchased as goods for sale, account 41 "Goods" is intended. This account is mainly used by organizations engaged in trading activities, as well as organizations providing catering services.

In organizations engaged in industrial, agricultural and other production activities, account 41 "Goods" is used in cases where any products, materials, products are purchased specifically for sale or when the cost of finished products purchased for assembly is not included in the cost of goods sold and is refundable by buyers separately.

Organizations engaged in trading activities on account 41 "Goods" also take into account purchased containers and containers of their own production (except for inventory, serving for production or economic needs and accounted for on account 01 "Fixed assets" or 10 "Materials").

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

422. Account 42 "Trade margin" also takes into account discounts provided by suppliers to organizations engaged in retail trade for possible loss of goods, as well as for reimbursement of additional transportation costs.

Account 42 "Trade margin" is credited when goods are accepted for accounting for the amount of the trade margin (discounts, capes).

The amounts of the trade margin (discounts, markups) for goods sold, released or written off due to natural loss, marriage, damage, shortage, etc., are reversed on the credit of account 42 "Trade margin" in correspondence with the debit of account 90 "Sales" and other relevant accounts. The amounts of discounts (markups) related to unsold goods are specified on the basis of inventory lists by determining the due discount (markup) for goods in accordance with the established sizes.

The amount of the discount (markup) on the balance of unsold goods in organizations engaged in retail trade can be determined by the percentage calculated on the basis of the ratio of the amount of discounts (markups) on the balance of goods at the beginning of the month and the turnover on the credit of account 42 "Trade margin" (excluding reversed amounts) to the sum of goods sold during the month (at sales prices) and the balance of goods at the end of the month (at sales prices).

Analytical accounting on account 42 "Trade margin" should provide separate reflection of the amounts of discounts (markups) and price differences related to goods in organizations engaged in retail trade and goods shipped.

423. Sub-account 41-3 "Containers for goods and empty" takes into account the presence and movement of containers for goods and empty containers (except for glassware in organizations engaged in retail trade and in canteens of organizations providing catering services).

424. On subaccount 41-4 "Purchased products" organizations engaged in industrial, agricultural and other production activities, using account 41 "Goods", take into account the availability and movement of goods (in relation to the procedure provided for accounting for inventories).

425. The posting of goods and containers arrived at the warehouse is reflected in the debit of account 41 "Goods" in correspondence with account 60 "Settlements with suppliers and contractors" at the cost of their acquisition. When an organization engaged in retail trade records goods at sale prices, simultaneously with this entry, an entry is made in the debit of account 41 "Goods" and the credit of account 42 "Trade margin" for the difference between the acquisition cost and the cost at sales prices (discounts, capes). Transportation (for delivery) and other expenses for the procurement and delivery of goods are charged from the credit of account 60 "Settlements with suppliers and contractors" to the debit of account 44 "Expenses for sale".

The receipt of goods and containers can be reflected using account 15 "Procurement and acquisition of material assets" or without using it in a manner similar to the accounting procedure for the corresponding transactions with materials.

Upon recognition in accounting of proceeds from the sale of goods, their value is debited from account 41 "Goods" to the debit of account 90 "Sales".

If the proceeds from the sale of released (shipped) goods for a certain time cannot be recognized in accounting, then until the moment the proceeds are recognized, these goods are recorded on account 45 "Goods shipped". When they are actually released (shipped), an entry is made on the credit of account 41 "Goods" in correspondence with account 45 "Goods shipped".

Goods transferred for processing to other organizations are not debited from account 41 "Goods", but are accounted separately.

Analytical accounting on account 41 "Goods" is carried out by responsible persons, names (grades, batches, bales), and, if necessary, by places of storage of goods.

SYNTHETIC AND ANALYTICAL INVENTORY ACCOUNTING

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

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

60 "Settlements with suppliers and contractors" - for the cost of materials received with all mark-ups of marketing and supply organizations and transportation and procurement costs included in the suppliers' accounts, including the payment of interest for the purchase on credit provided by the supplier;

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

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

23 "Auxiliary production" - for the cost of delivering materials by own transport and for the actual cost of materials of own production;

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

other accounts.

For synthetic accounting of inventories, the classification of materials according to their role in the production process is used. Each group of materials is accounted for on the corresponding account and sub-account. For this, the Chart of Accounts provides for the following accounts:

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

10-1 "Raw materials"

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

10-3 "Fuel";

10-4 "Containers and packaging materials";

10-5 "Spare parts";

10-6 "Other materials";

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

10-8 "Building materials";

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

Active account 15 "Procurement and purchase of materials";

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

Off-balance sheet accounts are also used for accounting:

- 002 "Inventory accepted for safekeeping" - it reflects materials received from suppliers, but not paid for and prohibited for consumption until payment;

- 003 "Materials accepted for processing" - it reflects the materials accepted for processing, but not paid by the customer.

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

- at the actual cost of acquisition - on account 10 (or 12, if we are talking about MBP) the purchase price is reflected, and the TZR is shown on a specially opened sub-account 10-TZR (12-TZR);

- according to the accounting estimate - the deviation of the actual cost from the accounting estimate is reflected in account 16 "Deviations in the cost of materials".

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

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

Materials received from suppliers:

Dr. c. 10 "Materials" - the purchase price,

Dr. c. 10-TZR "TZR for the purchase of materials" - the amount of TZR,

Dr. c. 19 "VAT on acquired inventory items" - the amount of value added tax (VAT),

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

Dr. c. 10 "Materials" - the purchase price of actually received materials,

Dr. c. 10-ТЗР "ТЗР by materials" - ТЗР for actually received materials (determined based on the total amount of TZR in proportion to the mass of materials received),

Dr. c. 19 "VAT on acquired inventory items" - the amount of VAT,

Dr. c. 84 "Shortages and losses from damage to material assets" - the purchase price and TZR attributable to shortages within the limits established by law,

Dr. c. 63 "Calculations on claims" - the purchase price and TZR attributable to shortages in excess of the norms,

Set of c. 60 "Settlements with suppliers and contractors" - the total amount.

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

Dr. c. 10-TZR - the amount of shortage,

Set of c. 84 - the amount of shortage;

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

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

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

Dr. c. 10 - the cost of received material assets,

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

Materials were received as surplus identified during the inventory:

Dr. c. 10 - the cost of received material assets,

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

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

Dr. c. 10 "Materials" - the cost of received material assets,

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

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

Dr. c. 10 "Materials" - the cost of received material assets,

Set of c. 75 "Settlements with the founders" - the cost of received material assets.

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

If third parties:

Dr. c. 10-TZR,

Set of c. 60;

If by own transport workshop:

Dr. c. 10-TZR,

Set of c. 23 c / account "Transport shop";

If the accountable person upon delivery, for example, purchased office supplies:

Dr. c. 10-TZR,

Set of c. 71.

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

Dr. c. 26,

Set of c. 70, 69.

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

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

Dr. c. 14 - markdown amount,

Set of c. 10 - markdown amount.

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

Dr. c. 80 - difference = debit turnover - credit turnover,

Set of c. 14 - difference = debit turnover - credit turnover.

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

Dr. c. 14 - difference = credit turnover - debit turnover,

Set of c. 80 - difference = credit turnover - debit turnover.

The release of materials to the shops and services of the enterprise is carried out at a book price. The purchase price acts as the accounting price for this method of accounting for materials. The expenditure of materials is the implementation of costs for the production of products, it is recorded in accounting as follows:

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

Set of c. 10-TZR - accounting price, quantity of materials.

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

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

Set of c. 10-TZR - the amount of TZR.

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

Shipped materials and billed to buyers:

Dr. c. 62 "Settlements with buyers and customers" - the cost under the contract,

Set of c. 48 "Sale of other assets" - cost under the contract.

Written off the price at which the materials were purchased:

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

Set of c. 10 "Materials" - purchase price.

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

Dr. c. 48 "Sale of other assets" - the amount of TZR,

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

VAT charged:

Dr. c. 48 "Sale of other assets" - the amount of VAT,

Set of c. 68 "Settlements with the budget" - the amount of VAT.

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

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

A positive result of the implementation relates to profit:

Dr. c. 48 "Disposal of other assets" - the result of the sale,

Set of c. 80 "Profit and loss" - the result of the implementation.

Negative result - in losses:

Dr. c. 80 "Profit and loss" - the result of the sale,

Set of c. 48 "Disposal of other assets" - the result of the sale.

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

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

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

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

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

Dt account 20 "Main production" (materials released to the main production);

Dt account 23 "Auxiliary production" (materials released to auxiliary production);

D-t of other accounts, depending on the direction of the expenditure of materials (25, 26, etc.);

Kt account 10 "Materials" or other accounts for accounting materials.

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

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

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

This text is an introductory piece. From the book Accounting Theory: Lecture Notes author Daraeva Yulia Anatolievna

2. Accounting for inventories. Inventories are inventory items that are objects of labor, to which human labor is directed in order to obtain finished products. The share of material costs in the cost of production

From the book Bank Audit author Shevchuk Denis Alexandrovich

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Chapter 5 ACCOUNTING FOR PRODUCTION STOCKS CLASSIFICATION OF PRODUCTION STOCKS Production stocks by their economic nature are objects of labor. Together with the means of labor and labor power, materials provide a production process in which

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5.4. Synthetic and analytical accounting of inventories

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6.6. SYNTHETIC AND ANALYTICAL ACCOUNTING OF FINISHED PRODUCTS

From the book Accounting in agriculture author Bychkova Svetlana Mikhailovna

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From the book Accounting in agriculture author Bychkova Svetlana Mikhailovna

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From the book Change in Accounting Policies and Accounting Estimates author Sotnikova L V

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From the book Accounting in trade author Sosnauskene Olga Ivanovna

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72. Accounting for the receipt of inventories On synthetic accounts, accounting for inventories is carried out at actual cost or at discount prices. When accounting for materials at actual cost, the debit of material accounts includes all expenses for their

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

The list of sub-accounts that can be opened for account 10 "Materials" is given in clause 7.1. Agricultural organizations can open separate sub-accounts for account 10 "Materials" to account for seeds, planting material and feed (purchased and own production); mineral fertilizers; pesticides used in the fight against pests and diseases of agricultural crops; biopreparations, medicines, etc.

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

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

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

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

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

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

23 "Auxiliary production" - for the costs of delivery of materials by own transport and for the actual cost of materials of own production;

20 "Main production" - for the cost of returnable waste, and other accounts.

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

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

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

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

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

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

Debit of other accounts, depending on the direction of expenditure of materials (25, 26, etc.)

Credit of account 10 "Materials" or other accounts for accounting materials.

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

When materials are written off due to unsuitability, their actual cost is debited from account 10 "Materials" (and when accounting prices are used for synthetic accounting of materials, and from account 16 "Deviations in the cost of material assets") to the debit of account 84 "Shortages and losses from damage to valuables".

Depending on the specific reasons for writing off from account 84, written-off materials are attributed to the accounts of production costs and distribution costs, calculations for compensation for material damage (account 76) or financial results (account 91).

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

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

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

In the synthetic accounting of material assets at accounting prices, accounts 15 "Procurement and acquisition of material assets" and 16 "Deviations in the cost of material assets" are additionally used.

Account 15 "Procurement and acquisition of material assets" is intended for accounting for the procurement and acquisition of material assets related to assets in circulation (materials, animals for growing and fattening, goods).

The debit of account 15 includes the purchase cost of material assets for which the organization received the supplier's settlement documents, and other expenses for the purchase of materials from the credit of accounts 60 "Settlements with suppliers and contractors", 23 "Auxiliary production", 71 "Settlements with accountable persons" and others, depending on where the material values ​​came from, on the nature of the costs of procurement and delivery of material values ​​to the organization.

Inventories actually received by the organization are written off at accounting prices from the credit of account 15 to the debit of accounts 10 "Materials", 11 "Animals for growing and fattening" and 41 "Goods".

The amount of the difference in the cost of acquired inventories, calculated in the actual cost of acquisition and accounting prices, is debited from account 15 to the debit of account 16. The balance on account 15 at the end of the month shows the presence of inventories in transit.

Used or sold material - production stocks are written off to the accounts of production costs (circulation) and sales from the credit of material accounts at accounting prices.

Account 16 "Deviations in the cost of material assets" is intended for accounting for the difference in the cost of acquired inventories, calculated in the actual cost of acquisition and accounting prices. This account is used only if synthetic accounting is kept on accounts 10, 11, 41 at discount prices.

The differences accumulated on account 16 between the actual cost of acquired inventories and their value at discount prices are debited from the credit of account 16 to the debit of production or circulation costs or other accounts, as a rule, in proportion to the cost of spent inventories at accounting prices. It is allowed to write off deviations to production costs or transmission costs in the month of their discovery.

In the balance sheet, the balance of account 16 is included in the cost of inventories without reflecting this operation in the accounting accounts.

Analytical accounting for account 16 is carried out by groups of inventories with approximately the same level of these deviations.