Adjustment of the cost of write-off of goods. Adjustment of write-off value. Adjustment of write-off value at the end of the month

Today's material will be devoted to the month closing operation. Each of the users of the accounting program, when studying accounting in the accounting program, has a number of questions regarding the functions. Therefore, in today’s material we will tell you in detail what each of the “1C Accounting 8” operations is and will analyze the new material using examples.

In particular, you will learn how one of the regulated monthly closing operations called “Adjustment of item cost” works. Plus, we offer you 2 simple examples with which you will understand how you can change the cost of an item.

Why is it necessary to adjust the cost of an item?

For what purpose is it necessary to adjust the cost of an item at all? If, when writing off products to determine their valuation, a method called “at average cost” is used, then in accordance with clause 18 of PBU 5/01, the average cost should be established by dividing the entire cost of the product by its quantity. These indicators should be the cost and balance at the beginning of the current month and inventory of goods during the month. It should be noted that you can select the write-off method in the “Accounting Policy” on the tab called “Inventories” in the field named “Method of valuation of inventories (MPI)”.

In some situations this approach cannot be implemented. For example, when the write-off cost needs to be known at the time of write-off, and the information for the write-off for the entire month is not known. Therefore, the average cost of products must be determined at the time of write-off, and not at the end of the month. At the end of the month, when all information about write-offs and receipts appears, the average cost is changed using a regulated operation called “Adjustment of item cost.”

We emphasize that the screenshots of this material were taken from the accounting program “1C Accounting 8” edition “3.0” from the “Taxi” interface. The latter became available with the release of “3.0.33”. After updating 1C to this release, this program should independently prompt the user to switch to this interface. But also, if you wish, you can switch to another interface yourself. In particular, in the section called “Administration” in the item named “Program Settings” on a tab such as “Interface”.

In addition, it should be said that the functionality presented in this material applies separately to any interface of the accounting program “1C Accounting 8” edition “3.0”. This mechanism also applies to the accounting program version “2.0”.

1. Let’s imagine that we received 100 kilograms of goods at 24 rubles per kilogram. In total, the products cost 2,400 rubles.

Let's use a document called “Receipt of goods and services” to register the fact of receipt of the above-mentioned goods in the amount of 2,400 rubles. As a result, the following will be formed: “Dt41.01 Kt60.01 Amount 2400.”

2. Write-off: 10 kilograms

After this, let’s use a document called “Write-off of goods” to account “94” “Shortages and losses from damage to valuables” to write off part of the products in the amount of 10 kilograms, for example, due to their damage. When carrying out this operation, the accounting program will independently determine the amount at which 10 kilograms of 240 rubles will be written off. When posting the document, the following posting will be created: “Dt94 Kt41.01 Amount 240.”

3. Received 20 kilograms for 30 rubles. Total goods worth 600 rubles.

After this, we will supply the same products as before, but at a different price - 30 rubles per kilogram. In the directory called “Nomenclature” we select the same element as in the first two operations. Now, using the document “Receipt of goods and services,” let’s reflect the receipt of 20 units of goods in the amount of 600 rubles at 30 rubles per kilogram. As a result, such a document will create the following posting: “Dt41.01 Kt60.01 Amount 600.”

4. Write-off: 10 kilograms.

After the same product has been received at two different prices, let's write it off in the amount of 10 kilograms. We will implement this operation with a document called “Write-off of goods” to account “942 with the name “Shortages and losses from damage to valuables”. It turns out that we have 110 kilograms (100 - 10 + 20) of goods left for write-off for a total amount of 2760 rubles (2400 - 240 + 600). So, the average cost of one unit of production will be 25.09 rubles (2760/110). As a result, 10 kilograms of goods worth 250.91 rubles will be written off. Then, when posting, using the “Write-off of goods” document, the following posting will be generated: “Dt94 Kt41.01 Amount 250.91.”

5. Adjustment of item cost:

And at the end of the month, you need to carry out the regulated “Month Closing” procedures, among which there is also the “Adjustment of item cost” procedure. In order to make adjustments, in the section of the accounting program called “Operations” you need to select the item called “Month Closing”. Then a specialized service for the 1C accounting program will open. Here you need to select the closing month, the enterprise, performing only the necessary operations. Or, by pressing the desired key, close the month completely. After this, left-click on the line “Adjustment of item cost”, and then click “Perform operation”.

After completing operations in the accounting program, you will again see a document called “Closing the month” (the type is called “Adjustment of item cost”). You can view his postings using the same service. To do this, left-click on the line called “Adjustment of item cost”. The created transactions will look like this: “Dt94 Kt41.01 Amount 9.09.”

The adjustment figure is 9.09 rubles. Let's figure out where it came from? Accounting rules say that the adjustment amount is the difference between the weighted average and the total write-off amount. The value of the weighted average is the ratio of the monetary amount of receipt to the amount of receipt, and then multiply this ratio by the amount of write-off. See what it looks like in formula form:

Adjustment_Amount = Weighted Average - Total_Write-Off_Amount

Weighted average = Total_Amount_Receipts: Total_Quantity_Receipts * Total_Quantity_Write-offs = (2400 + 600) 100 + 20) * (10 + 10) = 500 rubles

Total_Amount_of_Write-off = 240 + 250.91 = 490.91 rubles

Adjustment_Amount = 500 - 490.91 = 9.09 rubles

Let's offer another example, this time a little more complicated:

1. Receipt: 100 kilograms at 24 rubles per kilogram. The total cost of production is 2400 rubles.

The result is the following posting: “Dt41.01 Kt60.01 Amount 2400.”

2. Write-off: 10 kilograms of goods to account “942.

After the operation, the following posting will be created: “Dt94 Kt41.01 Amount 240.”

3. Receipt: 20 kilograms at 30 rubles per kilogram. It turns out that the total amount of the goods is 600 rubles.

The following posting will be created: “Dt41.01 Kt60.01 Amount 600.”

3. Write-off: 10 kilograms to account “94”.

Posting: “Dt94 Kt41.01 Amount 250.91.”

4. Receipt: 10 kilograms of goods at 35 rubles per kilogram. The total amount is 350.

And after that, let's register a similar product receipt - 10 kilograms at 35 rubles per kilogram. You will get this posting: “Dt41.01 Kt60.01 Amount 350.”

5. Sales: 20 pieces. The goods are written off to the account “90.02.01”.

The sale of 20 kilograms of goods will be carried out using a document called “Sales of goods and services.” In this case, the above products from account “41.01” with the name “Goods in warehouses” will be written off to account “90.02.1” called “Cost of sales for activities with the main tax system”. 20 kilograms of goods will be written off in the amount of 519.83 rubles = (Amount_Receipt - Amount_Write-off) / (Quantity_Receipt - Amount_Write-Off) * Quantity_Write-Off = (2400 - 240 + 600 - 250.91 + 350) / (100 - 10 + 20 - 10 + 10 ) * 20

As a result, the following posting will be generated: “Dt90.02.1 Kt41.01 Amount 519.83.”

6. Adjustment of item cost:

Now let’s carry out the month-closing operation called “Adjustment of item cost.” In this case, you will need to use 2 accounts: “90.02.12 with the name “Cost of sales for activities with the main tax system” and account “94” with the name “Shortages and losses from damage to valuables.”

There are these postings: “Dt94 Kt41.01 Amount 24.47” and “Dt90.02.1 Kt41.01 Amount -4.44”.

In each of the above transactions there are some amounts. We'll explain where they came from:

Account_Adjustment_Amount = Account_Weighted_Average - Account_Write_Amount

Average_Weighted_By_Account = Total_Amount_of_Receipts: Total_Quantity_of_Receipts*Quantity_of_Writes_By_Account

1) For account “94”:

Average_Weighted_By_Account_94 = (2400 + 600 + 350) 100 + 20 + 10) * (10 + 10) = 515.38 rubles

Amount_Write_On_Account_94 = 250.91 + 240 = 490.91 rubles

Amount_Adjustments_On_Account_94 = 515.38 - 490.91 = 24.47 rubles

2) For account “91.02”:

Average_Weighted_By_Account_91.02 = (2400 + 600 + 350) 100 + 20 + 10) * (20) = 515.38 rubles

Amount_Debited_On_Account_91.02 = 519.83 rubles

Amount_Adjustments_On_Account_91.02 = 515.38 - 519.83 = -4.44 rubles

What kind of animal is this? Nomenclature adjustment"? I am quite often asked this question by novice accountants, because they do not understand where this adjustment comes from, how it is calculated and whether it is necessary.

Let's figure this out once and for all using the example of 1C: Accounting 8.3, edition 3.0.

Firstly, the adjustment occurs “by itself” when closing of the month.

Secondly, it occurs most often for organizations that are writing off inventories at average cost().

And that's why.

If we carefully read paragraph 18 of PBU 5/01 on the approval of accounting regulations, we will see the following there:

The assessment of inventories at average cost is carried out for each group of inventories by dividing the total cost of the group of inventories by their quantity, consisting respectively of the cost price and the amount of balance at the beginning of the month and the inventory received during the given month.

The same thing in the form of a formula:

Which means the average cost should be calculated in general for the month .

Let's look at an example:

• 01.01.2014 We bought 4 bricks for 250 rubles.
• 05.01.2014 They sold 3 bricks for 500 rubles.
• 10.01.2014 We bought 2 bricks for 200 rubles.

Let's calculate average cost bricks for January:

• Cost at the beginning month = 0 rubles.
• Received cost within a month = 4 * 250 + 2 * 200 = 1400 rubles.
• Quantity at the beginning months = 0 pieces.
• Received quantity within a month = 4 + 2 = 6 pieces.

Total, according to the formula:

Average cost for January= 1400 / 6 = 233.333 rubles.

But as of 01/05/2014, when we sell 3 bricks, we do not yet know about subsequent receipts during the month, so we write off the cost without taking into account subsequent receipts:

Average cost as of 01/05= 4 * 250 / 4 = 250 rubles.

Thus, on 01/05 we will write off our brick by 250 rubles per piece, but at the end of the month it turns out that it was necessary to write off at 233.333 rubles (cheaper brick arrived on January 10).

So there was a difference of (250 - 233.333) = 16.666 rubles per piece, which needs to be adjusted at the end of the month.

The adjustment amount for 3 bricks sold will be 3 * 16.666 = 50 rubles.

Let's check this example in the 1C: Accounting 8.3 program (edition 3.0).

We make a write-off dated 01/05/2014

We are making receipts from 01/10/2014

Finally, we close the month for January

Left-click on the “Adjustment of item cost” item and select the “Show transactions” command:

Here is our adjustment of 50 rubles.

We're great, that's all

By the way, for new lessons...

Is it possible to make adjustments with FIFO?

Yes, it's possible. And now I will show with an example when it can arise.

So, we are on FIFO (first in first out), which means goods are written off in the order they arrive at the warehouse.

Let's look at an example:

• 01.01.2014 We bought 1 brick for 100 rubles.
• 03.01.2014 We bought 1 brick for 150 rubles.
• 06.01.2014 Sold 1 brick. At the same time, the cost of 100 rubles was written off (after all, we are on FIFO).
• 10.01.2014 Additional expenses were received in the form of 20 rubles for the receipt of bricks dated 01/01/2014. We registered them in 1C with the document “Receipt of additional expenses”.
• 31.01.2014 We closed the month and it adjusted the write-off on 01/06/2014 by 20 rubles, since in fact the cost of the bricks received on 01/01/2014 turned out to be not 100 rubles, as we thought at the time of write-off, but 120 rubles (+20 rubles of additional expenses that we entered 10 as the number).

Sincerely, Vladimir Milkin(teacher

Error closing account 20 in NU

The amounts for 43 and 10 accounts in NU are reversed at the end of the month

Error closing the month: no postings to NU for finished products

Adjustment of write-off value in accounting and tax accounting in 1C 8.2

When closing the month with the routine operation Adjustment of write-off value, negative entries are made for the non-written-off item, entry 90.02.1dt - 41.01kt, the amount in red is negative.

These are the frequently asked questions about the problems of closing a month when using 20 accounts in accounting.

D To eliminate such errors, it will often be enough to refer to the accounting policy settings. If everything is closed correctly in accounting, but errors occur in tax accounting, then the first thing that needs to be done is to check the setting in the “Income Tax” section in the current accounting and tax accounting policies. In this section, you can specify a list of cost items that should be considered direct in tax accounting. See below for more details and screenshots:

The most convenient way to analyze errors of this kind is to use the account analysis report, in the settings we select account 20.01 and in the indicators we display the amount (BU), amount (NU), amount (PR) and amount (BP). In our case, there are erroneous amounts of VR (time differences) and of course the period of interest, choose the smallest possible period for ease of analysis, in order to avoid analyzing a large amount of data.

It’s worth looking at the breakdown of amounts (NU), the transaction report. In it you can immediately see the incorrect amounts generated by routine operations.

Having restored the chronology of the formation of operations in the 1C program, we find the root cause of the error. In our case, this is an obvious incorrect closing of expenses from account 20.01 to account 90.08 using the “direct costing” method.

To eliminate this kind of error, let us turn our attention to the current accounting policy of the organization:

Open the “Income Tax” section and in this section look at the “List of direct expenses” settings. You can create a single entry specifying invoice 20.01, or you can create entries specifying specific cost items.

Then we repeat the operations of closing the month and get the correct result for us.

I hope that this article will help you avoid wasting a lot of time searching for and correcting errors that arise in your work.

With the end of the month, the reporting period also comes to an end, that is, the accountant will have to summarize interim results, evaluate the results of the work and analyze them. And to do this, it is necessary to close the month, i.e., adjust the indicators on balance sheet accounts, achieving the necessary accounting reliability. One of the important operations when closing the month is adjusting the cost of the item. Let us consider the main aspects of this operation, illustrating them with examples.

Adjustment of write-off value at the end of the month

Adjustment (leveling) of the cost of an item is a regulatory process carried out to determine the reliable amount of the balance on material accounts. It makes it possible to equalize the cost of inventories sold during the month at the moving average price (i.e. determined at the time of issue) to the weighted average, i.e. calculated at the end of the period, when all cost indicators are known.

The need for this operation arises due to the impressive spread of purchase prices for homogeneous groups of goods. According to clause 16 of PBU 5/01 “Accounting for inventories”, the cost of inventory and materials in the accounting of an enterprise can be written off at cost:

• units;
• average;
• the first in terms of acquisition of inventories (FIFO method).

The first method of writing off costs, acceptable only in small companies with a minimum range of materials, is not subject to price equalization.

Assessment of inventory items at average cost is carried out by inventory groups by dividing the total cost by the number of units, consisting of the cost and the number of items at the beginning of the month and the received inventory for the month (]]> clause 18 of PBU 5/01 ]]>). Those. The cost of product groups should be calculated for the month as a whole using the formula:

CVD = (C nm + C pm) / (K nm + K pm),

where C nm and K nm are the cost and quantity of inventory items at the beginning of the month, and C pm and K pm are the cost and quantity of inventory items received during the month.

As a rule, sales of inventory items are carried out within a month and the cost of inventory items is written off at the moving average price, since the company does not have the opportunity to determine the weighted average (it cannot be calculated without knowing the quantity and price in subsequent receipts of inventory items).

Let's figure out how the cost of an item is adjusted when closing the month in situations , when the cost of inventory items is written off using the moving average price and the FIFO method.

Example 1: Adjusting write-off value based on average price

The balance of one item of goods and materials as of 05/01/18 is 20 kg for 200 rubles. for the amount of 4000 rubles. Purchased in May:

05/04/18 – 100 kg for 220 rubles. in the amount of 22,000 rubles;

05/08/18 – 30 kg for 200 rubles. for 6000 rubles;

05/15/18 – 50 kg for 250 rubles. for 12500 rub.

The cost of sold inventory items was written off at prices calculated on the date of sales:

Cost price 222.50 rub. is a weighted average, it is used to equalize the cost of previous sales, i.e., writing off 150 kg of goods should be adjusted to the price of 222.50 rubles. The cost of sales will be 33,375 rubles. (150 x 222.50), which is more than the recorded amount of 31,491.60 rubles. for 883.40 rub. This figure is an adjustment to the cost of writing off inventory items.

Postings:

In the example given, the cost is aligned upward; in practice, the moving average price may exceed the weighted average. In such cases, it is relevant to adjust the implementation downwards. The postings here will be the same, but the clearing amount will be negative.

Example 2

The company purchased goods (no balance at the beginning of the month):

05/04/2018– 20 units. 1500 rub.

05/07/2018 – 30 units. 1000 rub.

Sold 05/05/2018 10 units. 1500 rub. The accountant will make notes:

Example 3: adjusting the cost of an item when closing the month using the FIFO method

The cost of inventory items is written off in accordance with the chronology of their receipt. The company purchased inventory items:

05/03/18 – 10 kg for 1000 rubles;

05/07/18 – 10 kg for 1400 rubles.

Implemented:

05/08/18 – 10 kg for 1000 rubles.

At the end of the month, the accountant will calculate the average price:

(10,000 + 14,000) / (10+10) = 1200 rub. and adjust the write-off of inventory items. Postings:

We talked about the essence of the adjustment operation. In accounting programs, with appropriate settings, cost equalization occurs automatically.