Write-off of goods for services rendered. The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service Write-off of materials used in the provision of services

In this article we will look in detail at step-by-step instructions on how to correctly record and write off materials in 1C 8.3 from account 10. The choice of document for accounting for materials depends on the purpose of this write-off:

• In order to transfer both your own and customer-supplied materials into production or operation, you must use the “Requirement-invoice” document. Examples of such goods and materials are office supplies, auto parts, various small business products, materials for construction, etc.
• In the case when you need to write off materials that have become unusable, or are actually missing, but are listed in the program, you need to use the document “Write-off of goods”.

Write-off of materials for production

From the Production menu, select Requirements-Invoices.

Create a new document and in its document header indicate the warehouse or department (depending on the settings). In the case when you need to reflect any typical production operation, set the “Cost accounts” flag on the “Materials” tab. After this, additional columns will appear in the tabular part of the materials that will need to be filled in:

• Cost account. By the value in this column, write-off expenses are recorded.
• Subdivision. Indicate the department to which these costs will be written off.
• Cost item.

In the tabular section on the materials tab, list all those that need to be written off, indicating their quantity. The materials to be written off must be available on account 10.

Once you have completed the document, submit it. As a result, a posting was created that wrote off materials for production according to the accounts we indicated in the tabular section:

• Dt 26 – Kt 10.01.

Printable forms of this document are located in the “Print” menu at the top of it.

Writing off stationery materials in 1C 8.3 is discussed in this video:

Write-off of customer-supplied materials

To reflect the write-off of customer materials according to the toll scheme in 1C, go to the appropriate tab of this document. Indicate the customer on it, and add the necessary product items indicating their quantity in the tabular section. and transmissions will be filled in automatically (003.01 and 003.02).

Let's scan the document and open its movements. Please note that in NU () this operation is not taken into account due to the fact that it does not affect the recognition of income and expenses.

Document “Write-off of goods”

This document is created from the menu “Warehouse” - “”.

Fill out the header of the document, indicating the department or warehouse where the goods being written off are listed. When a write-off occurs when a shortage is detected based on inventory results, a link to it must also be indicated in the header of the document. If goods that have become unusable are written off, you do not need to indicate anything in this field.

The tabular part is filled in manually. If inventory is specified, you can add products from it automatically using the “Fill” button.

Unlike the previous document, the movement was formed on account 94 - “Shortages and losses from damage to valuables.”

The write-off of damaged goods and materials is discussed in this video:

Based on this document, from the print menu, you can generate an act of write-off of goods and TORG-16.

Writing off materials in accounting is a strictly regulated and specific process. We will talk about the legal requirements for writing off materials and the nuances of this procedure in various companies in our article.

Methods for writing off production materials in accounting

Clause 16 of PBU “Accounting for inventories” 5/01 (approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n) allows 3 options for writing off inventories:

• at cost per unit of inventory (CU);
• average cost (AC);
• FIFO method.

The write-off method chosen by the company must be fixed in the accounting policy and applied consistently from period to period. During the year, you can change the method used only in one case: if this method is abolished by law.

For information on how to properly organize inventory accounting, read the material “PBU 5/01 - accounting for inventories.”

The choice of a method for writing off inventories is an important organizational and accounting point, since the cost of inventories forms the cost of finished products and ultimately affects the amount of profit calculated according to accounting standards.

Each method has its own characteristics:

• FIFO allows you to take into account in the cost of products sold (works, services) the cost of the earliest purchases of material resources;
• SEZ makes it possible to write off materials at the purchase price;
• SRS is convenient when there is a wide variety of MPZ assortment.

Is it possible to use the accounting procedure for writing off inventories using the SRS method for tax purposes, see the article “In tax accounting, the valuation of purchased goods at average cost can be carried out according to accounting rules.”

Companies that use automated accounting systems use their chosen accounting method to create algorithms that automate the process of writing off materials.

The above write-off methods are deciphered in another important document - Methodological guidelines for accounting for inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

For information on the regulations on management accounting, see the article “Drawing up a regulation on management accounting (example)”.

These instructions detail the actions of accounting service specialists along the entire chain - from receipt of inventories at the warehouse to their write-off. Each stage of this procedure requires the accountant to be attentive and responsible, since an error at any of them can affect the final performance of the company.

IMPORTANT! Since 2016, micro-enterprises and small companies (using simplified methods of accounting and reporting), whose inventories are not significant, have the opportunity to write off inventories at a time in full, and not gradually as they are used (clause 13.2 of PBU 5/01 as amended by the order Ministry of Finance of Russia dated May 16, 2016 No. 64n).

For any question that arises in the course of keeping records of material assets, you can consult on our forum. For example, you can find out how inventories are accounted for in the KS Estimate program.

Industry nuances of material write-off

The methods for writing off inventories described in the previous section are the same for all companies, regardless of their industry. However, industry specifics still influence the order of write-off of materials.

Let's look at the industry-specific nuances of writing off inventories using the example of industries such as construction and agriculture.

Construction

A specific nuance of this industry is the variety of materials written off and the primary documents drawn up.

To document the write-off of materials in construction, a whole set of documents is required:

• monthly reports on the consumption of materials and materials in construction (in comparison with standard consumption);
• estimates (local and site) indicating the estimated consumption of materials by type of work;
• material reports of materially responsible persons (foremen, foremen or site managers);
• production standards for the consumption of basic building materials approved by the head of the construction company;
• logs of work performed for each construction project.

In addition, construction specifics include the need for a monthly assessment of spent open storage materials: crushed stone, sand, gravel and other bulk materials. Their consumption during the month is not documented, and to determine the actual consumption, the remaining materials must be inventoried. Based on the results of such an inventory, inventories are written off.

Agriculture

To write off materials by an agricultural enterprise, specific primary documents are also required (along with universally applicable requirements, such as invoices and limit cards).

Among them, for example, are:

• act of consumption of seeds and planting material (drawn up by agronomists or other specialists after sowing or planting crops);
• feed record sheet (maintained to record the daily distribution of feed on the farm in accordance with the animal feeding plan and the approved diet);
• act for the disposal of animals and poultry (issued in case of death, forced slaughter or slaughter of animals).

However, simply filling out an act or statement is not enough. A professional justification for this or that event is necessary. For example, in the event of the death of animals, writing off their value will be justified if the act objectively and comprehensively discloses the reasons for the disposal of animals and indicates the diagnosis. Moreover, if an animal died due to the fault of an employee of an agricultural enterprise, its value is reflected in accounting in the form of the debt of this employee (with an additional valuation to the market price) and is recovered from him in the prescribed manner.

For details about the features of writing off inventories, see the article.

At what cost estimate are depreciated inventories written off?

In the normal course of business, it is not uncommon for a company to write off materials that have become unusable. This process has its own accounting nuances depending on:

• from the standards for writing off inventories (within or above the standards);
• availability of proof of guilt of company employees or other persons in damage to materials.

The cost of spoiled (deteriorated) materials is written off within the limits of natural loss norms to production cost accounts, and in excess of the norms - at the expense of the guilty parties or for other expenses.

With regard to the write-off of low-value and wear-and-tear items, the following should be noted: the accountant has the right to write off inventories in the cost assessment at the time of transfer to operation or take them into account evenly in expenses (if their service life exceeds 12 months). The chosen method is reflected in the accounting policy.

IMPORTANT! The cost criterion of 100,000 rubles, established since 2016 in tax accounting to distinguish between fixed assets and low-value assets, does not apply in accounting, therefore, property worth no more than 40,000 rubles is still considered to be low-valued accounting property.

A similar write-off procedure applies to such a group of inventories as inventory and household supplies, the composition of which is not specified by law. This type of property usually includes:

• office furniture;
• kitchen appliances (microwave ovens, refrigerators, coffee machines, etc.);
• electronic equipment (video cameras, video recorders, etc.);
• other property (fire extinguishing equipment, equipment for cleaning areas, etc.).

Inventory is written off using the method specified in the accounting policy with the necessary documentation (by filling out a request - an invoice or a write-off report containing all the necessary details).

How to draw up an order to write off inventories - form and sample

The write-off procedure consists of several stages, among which a significant place is occupied by the manager’s order to appoint a commission tasked with carrying out the necessary activities.

If necessary, the document can contain the commission’s work regulations. However, usually the operating procedure of such a formation is established at the beginning of the company’s work, so as not to schedule it every time.

When choosing exactly this option, the next order remains to reflect: the name of the company, the serial number and date of the order, the purpose of forming the commission, its personal composition and, finally, the signature of the director.

You can view a sample order for write-off of inventories on our website.

What postings for write-off of materials look like for various reasons

Write-off of materials implies a set of documented transactions, as a result of which the main account for inventory accounting is credited - account 10 “Materials”. In this case, “cost” accounts are debited (20 “Main production”, 23 “Auxiliary production”, 25 “General production costs”, 26 “General business expenses”, etc.), as well as accounts for accounting for other expenses (91 “Other income and expenses ") and financial results (99 "Profits and losses").

The main entries for the write-off of materials are shown in the table.

Act on write-off of inventories - sample form F-0504230 (OKUD)

Organizations must write off inventories using a write-off act. For this document, a special form 0504230 of the act on write-off of inventories is provided, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n, which allows you to register write-offs using all existing methods.

In the header of the act, its number in order, the date of preparation, the composition of the commission that carried out the write-off procedure and the order by which this composition was approved are indicated.

In the tabular form that follows, data on the consumption of inventories is recorded: names, codes, consumption rates, actual consumption, reasons that led to the write-off, Dt and Kt for accounting entries. At the bottom of the table the total results are summed up, followed by the conclusion of the commission and the signatures of all its members indicated in the header of the act.

You can download the form for the act on write-off of inventories OKUD 0504230 on our website:

You can also download a completed sample act on write-off of inventories.

Results

Write-off of materials in accounting is permissible using 3 methods: at average cost, FIFO method and at cost per unit of inventory.

The basis for writing off inventories is a primary document or a set of primary accounting documentation, drawn up taking into account industry specifics.

A dental clinic (STS with the object of taxation “income”) purchases materials necessary for the manufacture of fillings, solutions, etc. Currently, materials are written off as the service is provided, i.e., for example, if a seal is placed, the material is written off.
Accounting and write-off of inventories are carried out both by the names of medical devices and medicines, and by amounts.
Is it possible to state in an internal regulatory document that materials are written off once a month in a total amount, i.e. Are all the services provided for the month summed up and the total amount of materials spent is written off using the technological maps?

Having considered the issue, we came to the following conclusion:
The accounting procedure for materials currently used in the organization complies with the requirements of the law.
At the same time, if the appropriate document flow procedure is established in the accounting policy, we believe that writing off materials at the end of the month does not contradict accounting regulations.

Rationale for the conclusion:
The procedure for providing medical care for dental diseases was approved by order of the Ministry of Health and Social Development of Russia on December 7, 2011 N 1496n (hereinafter referred to as the Procedure).
It follows from this Procedure, in particular, that dental instruments, disposable products, etc. are issued at the request of clinic employees in accordance with established standards.
The movement of a number of medicinal products is carried out in accordance with the Rules for registering transactions related to the circulation of medicinal products for medical use, included in the list of medicinal products for medical use, subject to subject-quantitative accounting, in special journals for recording transactions related to the circulation of medicinal products for medical use, and rules for maintaining and storing special logs of transactions related to the circulation of medicines for medical use, approved by Order of the Ministry of Health of Russia dated June 17, 2013 N 378n.
Commercial medical organizations maintain accounting records of inventories, in particular, taking into account the provisions of PBU 5/01 “Accounting for inventories” (hereinafter referred to as PBU 5/01), Guidelines for accounting of inventories approved by the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter referred to as the Guidelines).
At the same time, expenses associated with the purchase of materials used to provide services form the organization’s expenses for ordinary activities (clauses 5, 7 “Organization expenses” (hereinafter - )).
As a general rule, expenses are recognized in the reporting period in which they occurred (clause 18).
When materials are released into production, they are assessed using one of the methods listed in clause 16 of PBU 5/01.
The release of materials to production means their release from a warehouse (storage) directly for the manufacture of products (performance of work, provision of services), as well as the release of materials for the management needs of the organization (clause 90 of the Guidelines).
The release of materials, as a rule, is carried out on the basis of pre-established consumption rates developed by the relevant services of the organization (clause 99 of the Guidelines).
As materials are released from the department's warehouses (storerooms) to sites, teams, and workplaces, they are written off from the material asset accounts and credited to the corresponding production cost accounts (clause 93 of the Methodological Instructions).
In our opinion, taking into account the above standards, we can conclude that materials used to provide medical services are written off to cost accounts as they are transferred to the dental office from the storage location at the request of an authorized medical professional, in other words, as services are provided .
In the future, the cost value should be adjusted taking into account the materials actually used in the provision of services (see also the AS of the Moscow District dated October 16, 2014 N F05-11892/14 in case N A41-57569/2013).
This conclusion also follows from clause 20 of the Regulations on accounting and financial reporting in the Russian Federation, approved by the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter referred to as the Regulations), which provides that business transactions must be reflected in accounting registers in chronological order .
In this regard, the methodology currently used in the organization for writing off materials complies with the requirements of accounting legislation.
On the other hand, the procedure for document flow is independently established by the organization. The creation of primary accounting documents, the procedure and timing of their transfer for reflection in accounting are carried out in accordance with the document flow schedule approved by the organization (clause 15 of the Regulations, PBU 1/2008 “Accounting Policy of the Organization” (hereinafter - )).
In turn, clause 98 of the Methodological Instructions provides that an organization can issue materials or their individual groups, types, names to its divisions without indicating the purpose. In this case, the issue of materials is considered as an internal movement, and the materials themselves are considered to be accountable to the department that received them.
For actually consumed materials, the division receiving the materials draws up an expense report, which indicates, among other things, the name, quantity, accounting price and amount for each item, number (code) and (or) name of the costs, quantity and amount according to consumption rates, quantity and the amount of consumption above the norm, their reasons, etc.
The above, in our opinion, means that materials can be issued at the request of the relevant clinic employee and without simultaneously writing them off to cost accounts. We believe that in this case, the person who issued the materials, based on the results of the period established in the organization (for example, once every two weeks, once a month), draws up a document that provides data on the number of materials transferred and actually used to provide services.
Then, at the end of the month, for example, an expense report is drawn up, which reflects all the information necessary for accounting for materials (consumption rate, actual consumption, cost, etc.), on the basis of which in accounting the material is written off from account 10 “Materials” to the accounts cost accounting.
Taking into account the above, we believe that the reflection of write-off transactions at the end of the month does not contradict the requirements of accounting regulations, and also meets the requirement of rational accounting, i.e. accounting, based on business conditions and the size of the organization (PBU 1/2008).

Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, member of RSA Kirill Zavyalov

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Queen Helena

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

The materials included in the finished product are called direct materials. Other materials, such as lubricating oils and all other materials that are consumed in the manufacturing process, are called indirect materials.

Materials are a variety of material elements of production, used mainly as objects of labor, raw materials, basic materials and auxiliary materials, fuel, energy, purchased products and semi-finished products, work clothes, spare parts for repairs, tools.

The objectives of materials accounting are:

Planning production and providing it with materials;

Correct and timely documentation of all operations on the movement of material assets, calculation of the actual cost of consumed materials and their balances by storage location and balance sheet items, identification and reflection of costs associated with their production;

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

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

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

Basic requirements for accounting of inventories: continuous, continuous and complete reflection of the movement and availability of inventories; quantity accounting and inventory valuation; efficiency of inventory accounting; reliability; compliance of warehouse accounting data and operational accounting of inventory movements in the organization’s divisions with accounting data; compliance of synthetic accounting with analytical accounting data at the beginning of each month.

Accounting for inventories owned by the branch is maintained on the balance sheet depending on their types in the following accounts:

10 “Materials” - raw materials, materials, fuel, spare parts and other materials that are intended for use in the production of products, works and services; materials are accepted for accounting at actual cost.

The actual cost of inventories purchased for a fee is recognized as the amount of the organization's actual costs for the acquisition, with the exception of value added tax and other refundable taxes.

Actual costs are recognized as all costs associated with the delivery of purchased materials; actual costs include all costs of delivery, storage in intermediate warehouses, transshipment, transportation costs, costs of part-time work, containers and packaging.

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

When purchasing inventory, the following entries are made:

Dt sch. 10 "Materials"

K-t sch. 60 “Settlements with suppliers and contractors”, etc.

the cost of materials is reflected when they are accepted for accounting.

Depending on the accounting policy adopted by the organization, the receipt of materials can be reflected in two methods:

Using account 10 “Materials” in correspondence with the corresponding accounts;

Using accounting prices using accounts 15 “Procurement and acquisition of material assets” and account 16 “Deviation in the cost of material assets.”

When using the first method, when materials arrive, material account 10 “Materials” is debited and credited:

Account 60 “Settlements with suppliers and contractors” - for the cost of received materials at suppliers’ prices with all markups of sales and supply organizations and transportation and procurement costs included in suppliers’ accounts, including payment of interest for purchases on credit provided by the supplier and amount differences arising before materials are accepted for registration;

Accounts 66 “Settlements for short-term loans and borrowings” and 67 “Settlements for long-term loans and borrowings” - for the amount of accrued interest on loans and borrowings used to purchase materials;

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

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

Account 23 “Auxiliary production” - for the costs of delivering materials by own transport and for the actual cost of materials of own production;

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

Material assets obtained from dismantling written-off fixed assets and surplus materials identified during inventory are assessed at market value and are credited to account 10 as a debit from account 91.1 “Other income”.

Materials received under a gift agreement and free of charge are accepted for accounting at market value by debiting account 10 “Materials” 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, their cost is written off from account 98 to the credit of account 91.1.

If upon acceptance of materials a shortage or damage is detected, then their cost is reflected in the debit of account 76 “Settlements with various debtors and creditors”, subaccount 2 “Settlements for claims”, and the credit of account 60.1 “Settlements with suppliers and contractors”. The cost of shortages or damage to materials is not reflected in material accounts.

The essence of the second method using accounts 15 and 16 is that information about the actual cost of procurement of materials is formed by summing the debit data of two accounts: 10 “Materials” and 16 “Deviation in the cost of materials.” In this case, the debit of account 10 “Materials” is taken into account at accounting prices, and on account 16 “Deviation in the cost of materials” they show the difference between the accounting price and the actual cost of procurement of materials. Account 15 “Procurement and acquisition of material assets” is used or not used as an auxiliary account.

The organization is given the right to independently establish the principles for forming the accounting price - this is stipulated in the accounting policy of the enterprise.

Determination of the actual cost of material resources written off for production is permitted using the following inventory valuation methods:

At the cost of each unit;

At average cost;

At the cost of the first purchases (FIFO);

The application of one of these methods by type of inventory is based on the assumption of consistency in the application of accounting policies.

The cost of each unit is used to estimate inventories used by the organization in a special manner, or inventories that cannot be routinely replaced with others.

The average cost is determined for each type of inventory as the quotient of dividing the total cost of the type of inventory by their quantity, respectively, consisting of the cost and quantity for the balance at the beginning of the month and for incoming inventory during the month.

With the FIFO method, the rule is applied: the first batch to be received is the first to be spent. This means that regardless of which batch of materials is released into production, the materials are first written off at the price of the first purchased batch, then at the price of the second batch, etc. in order of priority until the total consumption of materials for the month is obtained.

With the LIFO method, another rule is used: the last batch to be received is the first to be expended, that is, materials are first written off at the cost of the last batch, then at the cost of the previous one, etc.

Materials released for production and other needs are written off from the credit of material accounts to the debit of the corresponding production cost accounts and to other accounts during the month at fixed accounting prices. The following accounting entry is made:

Debit account 20 “Main production”;

Debit account 23 “Auxiliary production”;

Debit other accounts depending on the direction of materials expenditure;

Credit to account 10 “Materials” indicating subaccounts for accounting for materials.

Sold materials are written off from the credit of account 10 “Materials” to the debit of account 91.2 “Other expenses”. The debit of account 91.2 also reflects expenses associated with the sale of materials and the amount of VAT on materials sold.

At the end of the month, the difference between the actual cost of the materials consumed and their cost at fixed accounting prices is determined. The difference is written off to the same cost accounts to which the materials were written off at fixed accounting prices. Moreover, if the actual cost is higher than the fixed book price, then the difference between them is written off with an additional accounting entry, and the reverse difference is written off using the “red reversal” method.

Receipt of materials to the branch of Gazprom Gazoraspredelenie Kirov JSC in Vyatskie Polyany is carried out in the following order:

Under sales and purchase agreements and supply agreements;

By manufacturing materials within the organization;

Receipt as a result of a commodity exchange transaction.

For materials received under sales and purchase agreements, the branch receives settlement documents and accompanying documents from the supplier.

Invoices, waybills, acts and other accompanying documents for received cargo received by the branch are used by the accounting department as the basis for acceptance and posting of materials.

Reception acts and receipt orders are drawn up on the day the relevant materials arrive at the warehouse.

Shortages and damage identified during the acceptance of received materials are taken into account in the branch in the following order:

The amount of shortages and damage within the limits of natural loss norms is determined by multiplying the number of missing and damaged materials by the contract price of the supplier. Other amounts, including transportation costs and value added tax related to them, are not taken into account. The amount of shortages and damage is written off from the credit of the settlement account in correspondence with the debit of account 94 “Shortages and losses from damage to valuables.” At the same time, missing and damaged materials are written off from account 94 and attributed to transportation and procurement costs or to the accounts of deviations in the cost of material inventories.

Shortages and damage to materials in excess of natural loss norms are accounted for at actual cost.

When materials arrive at the branch, it uses account 10 “Materials” and forms the actual cost of materials on account 10 without using accounts 15 and 16.

For actually consumed materials, the head (foreman) of the branch section draws up an expense report, which indicates the name, quantity, accounting price and amount for each item, the name of the order for the production of which they were used, and the name of the costs, quantity and amount according to consumption rates, quantity and the amount of expenditure in excess of the norms and their reasons; where necessary, the quantity of manufactured products or the volume of work performed is indicated.

The release of materials to production means their release from the warehouse directly for the manufacture of products, as well as the release of materials for the management needs of the organization.

As materials are released from the department's warehouses to sites, teams, and workplaces, they are written off from material asset accounts and credited to the corresponding production cost accounts. The cost of materials released for management needs is charged to the appropriate accounts for accounting for these expenses.

The branch of Gazprom Gazoraspredelenie Kirov JSC in Vyatskie Polyany, when releasing inventories into production, evaluates them at the average cost.

In a branch, when writing off materials at average cost, the latter is determined for each group of inventories as the quotient of dividing the total cost of the group of inventories by their quantity, consisting respectively of cost and quantity for the balance at the beginning of the month and for incoming inventory in this month.

To ensure the reliability of accounting data and financial statements, the branch annually conducts an inventory of inventories, during which their availability, condition and valuation are checked and documented.

The procedure for conducting an inventory is determined by the branch charter.

To carry out a set of works to identify the actual availability of inventories, compare the actual availability of inventories with accounting data, document the facts of non-compliance of the quantity, quality, assortment of incoming inventories with the relevant indicators provided for in contracts, determine the reasons for writing off inventories and the possibility of using waste and a number of other similar works , a permanent inventory commission has been created in the branch.

The personnel of the permanent and working inventory commissions is approved by the director of the branch, about which an administrative document is issued - an order. The said commission includes representatives of the branch administration, accounting employees and other specialists.

Based on the results of inventories and inspections, appropriate decisions are made to eliminate deficiencies in the storage and accounting of inventories and compensation for material damage.

Accounting registers are intended to systematize and accumulate information contained in primary documents accepted for accounting and to be reflected in accounting accounts and financial statements. Which are kept in special books, on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on disks and other computer media.

Business transactions in accounting registers must be reflected in chronological order and grouped according to the appropriate accounting accounts. The correct reflection of business transactions in accounting registers is ensured by the persons who compiled and signed them.

The contents of accounting registers and internal accounting reports are a trade secret. Persons who have access to information contained in accounting registers and internal accounting reports are required to maintain trade secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.

Tax accounting is a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.

If the accounting registers contain insufficient information to determine the tax base in accordance with the requirements of this chapter, the taxpayer has the right to independently supplement the applicable accounting registers with additional details, thereby forming tax accounting registers, or maintain independent tax accounting registers.

The main accounting registers are order journals. Auxiliary statements are usually used in cases where the required analytical indicators are difficult to provide directly in order journals. At the end of the month, the registers are signed by the persons who made the entries. All order journals are signed, in addition, by the chief accountant of the organization or a person authorized by him. In the registers from which the necessary indicators are transferred to the General Ledger or to other registers, a corresponding mark is made.

Our organization uses USNO (installation and supply of video surveillance systems). When performing repairs to state video surveillance systems. and mun. enterprises require that in the c/f and acts all work and materials used be in one line “system repair...” - this turns out to be services, but materials and equipment are actually used, what about its write-off? I tried to give the specifications, but they did not sign them, explaining that “equipment” falls under other articles and they are not allocated funds for this. What wiring should be used in such situations?

Answer

Indeed, when working with budgetary organizations (or other organizations with state participation), the contractor (seller) may encounter such problems - the customer organization (buyer) requires the name of services (goods, works) to be indicated in the primary documents strictly in the wording specified in contract

In this case, it is better to meet them, since any deviation from the contract for budgetary organizations may lead to inspectors making claims against them for misuse of budgetary funds.

In order for you to be able to freely write off materials used for installation and repair of equipment, you do not have to separately reflect their implementation (and highlight them as a separate line in the primary documents). You can take their cost into account when determining the cost of your services.

Debit 20 Credit 10
– materials used to complete the order are taken into account.

With this method of reflecting expenses, you will have the entire cost of the service (including the cost of materials) formed on account 20. That is, you will not need to separately reflect the sale of materials and you do not have to highlight them in shipping documents.

In your situation, it is more convenient to record the cost of work using the custom method.

With the order-by-order method, all costs are taken into account for a specific order (group of orders). For each order (group) a card is opened. Since there are no standard forms of cards, an organization can develop them independently (see sample below, in paragraph 2). The card indicates all costs for the production of the order, including the name and cost of materials.

Reflect the transfer of materials from the warehouse to production, for example, with a demand invoice (Form No. M-11) or in a warehouse record card (Form No. M-17). Or the organization has the right to develop its own act for writing off materials.

To determine the moment of actual use of materials in production, additional reporting forms can be used. For example, a report on the use of materials in production.

1. How to take into account the costs of production of products (works, services)

Cost grouping

In accounting, all costs associated with the production of products (works, services) are classified as expenses for ordinary activities. According to economic content, they are grouped into the following elements:

• material costs;
• labor costs;
• contributions for social needs;
• depreciation;
• other costs.

Costing methods

Costs associated with the production of products should be taken into account on account 20 “Main production”. In this case, use the following costing methods or combinations thereof:

• custom;
• process-by-process;
• transverse.

Custom method

The custom method is used:

• in case of single (small-scale) production or when performing work under contract agreements (paid services);
• in the production of technically complex products (shipbuilding, aviation industry, etc.);
• when producing products with a long production cycle (construction, power engineering, etc.).

With the order-by-order method, all costs are taken into account for a specific order or a group of similar orders. For each order (group) a card is opened. Since there are no standard forms of cards, an organization can develop them independently. The card usually indicates the order number, description of the work, the time required to complete the order, as well as the number of units of product to be produced. Costs for each order are recorded as the product progresses through the stages of production.

With the order-by-order method, it is advisable to open separate sub-accounts for account 20 to account for costs for each open order. These sub-accounts can be named, for example, by order numbers: “Order No. 1”, “Order No. 2”, etc. Direct costs that are directly related to the execution of the order are reflected in the debit of account 20 in correspondence with the expense accounts. In this case, make the following entries:

Debit 20 Credit 10 (70, 69, 60...)
– direct costs of fulfilling a production order are taken into account.

General production and general business expenses accumulated in the accounts of the same name and, at the end of the month in which the order was completed, are debited to account 20. At the same time, distribute these costs for each order in proportion to the indicators that must be established in the accounting policy for accounting purposes (clause 7 of PBU 1/2008). For example, in industries with a significant share of manual labor, it is advisable to distribute indirect costs in proportion to the salaries of the main production workers. When assigning indirect costs to the cost of production, make the following entries:

Debit 20 Credit 25 (26)
– general production (general business) expenses are taken into account as part of the costs of order fulfillment.

When accounting for general business expenses, do not use this procedure if the organization assigns them directly to account 90 “Sales” (clause 9 of PBU 10/99).

An example of reflecting in accounting the costs of a structural unit of an organization to fulfill a production order. The organization uses the order method of cost accounting. The structural unit fulfills an internal order

In July, the tool shop of OJSC “Production Company “Master”” completed an in-house order for the production of 200 steel fasteners for the assembly shop. Master's accounting policy provides for the use of the order method of accounting for actual costs. To reflect the actual costs of the tool shop to complete the order, a subaccount “Order No. 1” was opened to account 20.

In July, the tool shop received 240 kg of steel from the warehouse to fulfill the order. The cost of a ton of steel is 11,500 rubles. (without VAT).

Direct costs of order fulfillment include:

• cost of materials used - 2760 rubles. (0.24 t × 11,500 rub./t);
• salary of production workers in the tool shop - 40,000 rubles;
• contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases - 12,080 rubles.

General production costs attributable to the order (depreciation on fixed assets used in production) amounted to 2,866 rubles.

The following entries were made in the “Master’s” accounting:

Debit 20 subaccount “Order No. 1” Credit 10
– 2760 rub. – materials were written off to complete the order;

Debit 20 subaccount “Order No. 1” Credit 70
– 40,000 rub. – wages were accrued to the workers of the tool shop;

Debit 20 subaccount “Order No. 1” Credit 69
– 12,080 rub. – contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases have been accrued;

Debit 20 subaccount “Order No. 1” Credit 25
– 2866 rub. – depreciation on fixed assets used in production is written off as costs for order fulfillment.

The actual cost of the completed order is reflected by the posting:

Debit 10 Credit 20 subaccount “Order No. 1”
– 57,706 rub. (RUB 2,760 + RUB 40,000 + RUB 12,080 + RUB 2,866) – the cost of fasteners manufactured according to order No. 1 and transferred to the warehouse was written off.

All costs for the intercompany production order were reflected in the card (see below).

2. Production order card. Used in the custom method of calculating the cost of finished products

OJSC "Production Company "Master""

Production order card No. 1

Customer: Assembly shop
Executor: tool shop
Subject of order: fasteners
Order time: " 01 » February 2013 G. - " 29 » February 2013 G.
Order quantity 200 PC.

Moscow 28.02.2013

Actual cost of the order

3. How to formalize and reflect in accounting and taxation the release of materials into operation (production)

Documenting

Document the release (transfer) of materials into operation (production) with the following documents:

• limit intake card (form No. M-8) is used for the systematic use of materials, when standards and plans for their consumption have been approved;
• an invoice for the release of materials to the third party (Form No. M-15) is used in cases where materials are transferred to a geographically remote unit;
• the demand invoice (Form No. M-11) or warehouse registration card (Form No. M-17) is used in other cases.

Such rules are established by paragraphs, and.

The chief accountant advises: It is not necessary to use standard forms of documents that are in the albums of unified forms and approved by the resolutions of the State Statistics Committee of Russia. Therefore, organizations have the right to develop a single act for the write-off of materials. It can indicate only mandatory details and those that are important for the organization based on the specifics of the activity.

Use the same documents to write off property worth up to 40,000 rubles. (another limit established in the accounting policy), which in other respects corresponds to fixed assets. This is explained by the fact that in accounting its value is written off similarly to materials (paragraph 4, paragraph 5 of PBU 6/01, letter of the Ministry of Finance of Russia dated May 30, 2006 No. 03-03-04/4/98).

Accounting

Materials transferred for production (operation) should be written off as expenses at the time they are released from the warehouse, that is, at the time of drawing up documents for the transfer of materials into operation (production) (clause 93 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

The chief accountant advises: in order to determine the moment of actual use of materials in production, additional reporting forms can be used. For example, a report on the use of materials in production. This will allow you to reduce the costs of the reporting period by the cost of materials whose processing has not begun.

In accounting, document the release of materials by posting:

Debit 20 (23, 25, 26, 29, 44, 97...) Credit 10 (16)
– materials written off.

Transfer to units

The transfer of materials to departments can occur without indicating the purpose of their expenditure (at the time of release from the warehouse, the name of the order (product, product) for the manufacture of which the materials are released or the name of the costs is unknown). In this case, write them off as expenses based on the act, which is drawn up after the actual use of the materials. Before the act is signed, these materials are listed as the recipient's account. The issue of materials is accounted for as an internal movement (documented by posting to subaccounts within account 10). Such rules are established by paragraphs and Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

An example of reflecting in accounting the write-off of materials when they are transferred to departments without indicating the purpose of their use

JSC "Alfa" produces blank parts from sheet metal. 100 sheets were transferred from the warehouse to the workshop (price - 50 rubles per sheet) without indicating the purpose of use (the corresponding columns of the requirement-invoice in form No. M-11 were not filled out).

These transactions were reflected in accounting as follows:

Debit 10 sub-account “Workshop” Credit 10 sub-account “Warehouse”
– 5000 rub. (50 rubles/pcs. × 100 pcs.) – materials were transferred to the workshop without indicating the purpose of expenditure on the basis of the invoice requirement M-11.

After using the materials, a statement of their consumption was drawn up, indicating the types of workpieces for the production of which the metal was used. Based on the materials consumption report, the accountant made the following entry:

Debit 20 Credit 10 subaccount “Workshop”
– 5000 rub. (50 rub./piece × 100 pieces) – materials are written off as expenses based on the materials consumption report.

Returning balances to the warehouse

If materials decommissioned for use (production) were not completely consumed, they must be returned to the warehouse. Issue such a return with an invoice (form No. M-11 or No. M-15) or a limit-withdrawal card (form No. M-8). This is stated in paragraph 112 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

In accounting, register the return of materials by posting:

Debit 10 (16) Credit 20 (23, 25, 26, 29, 44, 97...)
– unused materials are credited to the warehouse.

4. How to check the intended use of budget funds

Inappropriate use

Inappropriate use is the direction of budget funds for purposes that are not provided for by the conditions for their receipt. The conditions and purposes of use are established in the decision on the budget, budget schedule, budget estimate or other document on the basis of which funds were provided from the budget.

Such requirements are established by paragraph 1 of Article 306.4 of the Budget Code of the Russian Federation.

Expenditure goals are determined in the budget for the classification of operations of the general government sector (KOSGU). The methodology for applying KOSGU is established in section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

But often expenses can be equally attributed to different articles or subarticles of the classification. In this case, financing expenses from funds allocated for any of the allowable items is not recognized as misuse of budget funds (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District, paragraph 17 of the Resolution of the Government of the Russian Federation of December 10, 2012 No. 1272);

Errors in specifying KOSGU codes very often serve as a basis for state controllers to record misuse of budget funds. The great importance of such errors is due to the fact that they are the most obvious sign of expenditure for purposes not indicated in the estimate.

5. How to conclude a contract based on the results of identifying a supplier

Subject of contract

When describing the subject of the contract, indicate the name and quantity of the goods (scope of work, services) strictly in accordance with the procurement documentation (Part 1, Article 34 of the Law of April 5, 2013 No. 44-FZ).

If it is impossible to briefly describe the subject of the contract, provide a link to the annexes and specifications in which the requirements for the range and quantity of goods (scope of work, services) are set out in detail.

When describing the quality characteristics of a product (work, service), indicate the method for determining quality during contract execution. For example, according to existing GOSTs, according to preliminary inspection, according to a sample, etc.