Statement N 10 (10-a) is intended to record the movement material values on the industrial enterprise... It reflects the movement and remnants of material values at the places of their location (storage) in the assessment by planned cost or wholesale prices. At the same time, the statement shows the actual cost of incoming and outgoing material assets and reveals deviations of the actual cost of purchased material assets from their planned cost (planned prices) or transport and procurement costs when accounting at wholesale prices. Statement No. 10 (10-a) is compiled by accounting employees who keep records of material values.
In this statement, the receipt and disposal of material assets is reflected on the basis of the accumulative statements provided for in the operational accounting method of accounting for materials synthetic accounting(form N M-43). Where the specified method of accounting for materials is not yet applied, records are made according to documents submitted by warehouse managers (storekeepers).
In statement N 10 (10-a), the cost of incoming and outgoing material assets is given at accounting (planned, wholesale or other) prices in the context of synthetic accounts or established accounting groups of these values and, in addition (on its front side), for individual off-site warehouses, but without breakdown by synthetic accounts or groups, i.e. in general for each warehouse. The corresponding totals for synthetic accounts or accounting groups of individual sections of the statement must be equal to the corresponding totals for the warehouses of the section of the first statement.
Records on the receipt of material assets in the second section of the statement (in the context of synthetic accounts, groups of materials and by warehouses) are made in totals for 1 - 2 days. When making records directly according to documents, their numbers are listed in sequence in the column B provided for this purpose. In this case, statement N 10 (10-a) is also a register of receipt orders received from warehouses.
In the second section of the statement, after the "Total" column, the planned cost price (or their cost at wholesale prices) of materials received from suppliers is given in the form of a reference. On the basis of these data, the correctness of reflection in the journal-order No. 6 of the receipt of material assets from suppliers is checked. In addition, in the same section of statement No. 10 (10-a) at the end of the month, the receipt of materials for general plant warehouses should be highlighted, which is the internal turnover of the enterprise (return from workshop warehouses, which are independent accounting units, return from production, transfer from other warehouses).
The planned cost or the cost at wholesale prices of retired material assets (leave from factory warehouses for production, sales, etc.) is reflected in the third section of statement N 10 (10-a) for separate synthetic accounts, accounting groups and, in addition, in section one without breakdown by accounts and groups for each warehouse. Records are made on the basis of cumulative sheets of synthetic accounting of materials (f. N M-43) ten days or a total for a month. Where the operational accounting method of accounting for materials is not yet applied, entries are made, as a rule, ten days, according to requirements, limit cards, invoices, etc., received from warehouses. Leave to workshops and farms is reflected for each of them separately.
The movement of material assets in general plant warehouses, which is an internal turnover (release to workshop warehouses, which are independent accounting units, transfer of materials to other warehouses, return of materials from production to general plant warehouses, etc.), is detected at the end of the month. The data on the internal turnover for receipts and expenditures must be identical.
The release of material assets for production from shop warehouses, which are independent accounting units, is shown in statement No. 10 (10-a) separately. The planned cost or wholesale price of these values is reflected on the basis of production reports (turnover lists) of workshops, in total for the month, for all workshop warehouses together.
To ensure accounting for deviations of the actual cost of incoming and outgoing material assets during the month from their value at discount prices, the second section of statement N 10 (10-a) also contains the sums of the actual cost of incoming material assets in the context of synthetic accounts or accounting groups. The actual cost of the received material values is recorded on the basis of the total data of the corresponding order magazines, and a special table is provided for the summary of these data in the statement on its last page (reference No. 1).
Based on the indicators on the actual cost of the material assets received in the current month and remaining at the beginning of the month, as well as their value at discount prices, the amount of deviations and the percentage of these deviations to the cost of material assets at discount prices or the amount and percentage of transportation and procurement costs are shown in the statement. Deviations of the actual cost from the planned prices or transport and procurement costs are identified for each synthetic account or posting group of materials. On the basis of the percentage of deviations or transport and procurement costs (for the balance and receipt of materials) identified in this way in the journal-order N 10/1, the amount of the actual cost of the consumed material assets is determined, which is shown in the statement N 10 (10-a) in the third section " Consumption of material assets ".
The data on the balances of material assets serve to check the correctness of the indicators of the corresponding balance sheets, since entries in statement N 10 (10-a) are made according to the same documents as in warehouse cards or books. When discrepancies are found, the reasons for these discrepancies are identified using cumulative statements f. N M-43. At enterprises where the operational accounting method of accounting for materials is not yet applied, the reasons for discrepancies are established by comparing data primary documents with data of varietal revolving lists and statements N 10 (10-a).
The data on the balance of material assets in the shop warehouses displayed in the statement must coincide with the sum of the balance on the variety lists of these warehouses.
Statement No. 10 is designed to record the movement of material assets at an industrial enterprise. It reflects the movement and remnants of material assets at the places of their location (storage) in the assessment at the planned cost or wholesale prices. At the same time, the statement shows the actual cost of incoming and outgoing material assets and reveals deviations of the actual cost of purchased material assets from their planned cost (planned prices) or transportation and procurement costs when accounting at wholesale prices. In this statement, the receipt and disposal of material assets is reflected on the basis of cumulative synthetic accounting statements (form No. M-43) provided for in the operational accounting method of accounting for materials.
Statement No. 16 and is intended for the accumulation and grouping in the necessary sections of the data of invoices or other settlement documents for shipped (released) products and material values. In statement No. 16, along with the amounts on invoices or documents replacing them, the quantitative data of these products by their names are also recorded. This statement is used, in particular, in enterprises where the range of finished products does not exceed 70 - 80 items.
2.7. Document flow.
A primary accounting document is a written certificate of a business transaction that has legal force and do not require further explanation and detail. Each primary document reflects one perfect business transaction... Many different primary documents form the basis of the accounting "pyramid", which ultimately comes down to the balance of all the activities of the enterprise.
When registering cash transactions the following primary documents are used: cash documents(orders) - form No.KO-1, cash outflow orders - form No.KO-2, journal registration of income and expense cash orders- forms No.KO-3 and No.KO-3a, cash book- Form No.KO-4. Acceptance of cash at the cash desk is carried out according to incoming cash orders, and issuance - according to outgoing cash orders. They are accompanied by the documents on the basis of which the money was received or issued. The person who hands over money is issued a tear-off receipt, which is part of the receipt cash order. Separate numbering of incoming and outgoing cash orders is maintained. Payment orders are being processed.
A payment order is an order to a bank to transfer the corresponding amounts by a supplier to financial authorities and other organizations.
Advance report. Persons who have received money under the report must submit an advance report on the actual use of the amounts issued to them with the attachment of the approved purchase act, a copy of the delivery note for the delivery of products. Issuance of new advances is made only on condition of full settlement of previously issued advances.
Annual reporting forms.
In accordance with the Regulation on accounting and reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated December 26, 1991. №170 and the regulation on accounting "Accounting statements of the organization", approved by the order of the Ministry of Finance of the Russian Federation of 08.02.1996. No. 10:
1. To approve for the submission of the annual financial statements legal entities(except budgetary institutions, insurance organizations and banks) standard forms (appendix 1 to this order) and instructions for filling them out (appendix 2 to this order).
2. The structure of the annual accounting statements includes:
a) balance sheet - form No. 1
b) report on financial results- form number 2
c) explanations to the balance sheet and the statement of financial results:
à statement of capital flows - form No. 3
à traffic report Money- form No. 4
à appendix to the balance sheet - form No. 5
à explanatory note
d) specialized forms established in accordance with clause 30 of the Regulation on accounting and reporting in the Russian Federation
e) report on the use of budgetary allocations of organizations - form No. 2-2, approved by the Letter of the Ministry of Finance of Russia dated June 27, 1995. No. 61 "On the preparation of quarterly accounting reports in 1995 and 1996 and the annual report for 1995 by organizations on the budget", and a Certificate on the balances of funds received from federal budget, approved by the Letter of the Ministry of Finance of Russia dated 09.09.1996 №79 "On the preparation of accounting reports in 1996 and quarterly reporting in 1997 by organizations on the budget". If the Ministry of Finance of Russia establishes other forms of reporting information for such organizations on the nature of the use of budget funds, they should also be included in the accounting statements.
f) the final part audit report, issued based on the results of the statutory audit of financial statements, which is mandatory under the legislation of the Russian Federation
3. Annual accounting statements are submitted to mandatory to the addresses and on time in accordance with clauses 75 and 76 of the Regulation on accounting and reporting in the Russian Federation, as well as clause 2 of the Decree of the Government of the Russian Federation of 04.21. №399 "On improving information system presentation of financial statements ".
4. This order comes into effect from the annual accounting statements for 1996
Accompanying payment documents.
The actual promotion (transfer) of goods from the supplier (seller) to the buyer is accompanied by various commodity and shipping documents. First of all, such a document is an invoice.
Invoice - accounting document issued by the supplier to the buyer or his responsible representative upon receipt of the goods. The waybill contains the main characteristics of the transferred goods: unit of measure, grade, quantity, packaging, price, amount of the transferred batch, name and location of the supplier, sender and receiver, grounds for transferring the goods. On the waybill, the goods are moved to the side.
Invoice. Payers of value added tax when performing transactions for the sale of goods (works, services), both taxable and non-taxable, draw up invoices and keep invoice journals, a sales book according to established forms. Each shipment of goods (performance of work, provision of services) is drawn up by drawing up an invoice and registering it in the sales book and in the purchase book.
Payments are one of the steps in the movement of goods that must be received from the warehouse, loaded, transported, unloaded, handed over to the warehouse, sent to the workshop of the enterprise or for sale to the store, and so on. Each step of the product on the way from the manufacturer to the consumer must be documented. Documents of this kind include power of attorney, invoices, waybills, acts, waybills.
2.8. Accounting for financial results
In conditions market relations increased responsibility and independence of the enterprise in the development and adoption of management decisions to ensure the effectiveness of its activities. Efficiency of production and financial activities the enterprise is expressed in the achieved financial results.
The main accounting register, reflecting the movement of inventories in groupings, providing: control over the safety of materials at the places of their storage -1 section; receipts and balances of materials in the context of synthetic accounts and groups of materials - at discount prices and at actual cost; indicators for calculating the amounts and percentages of transport and procurement costs or deviations of the actual cost from planned prices by material groups - Section II; calculation of the actual cost of the final consumption of materials, release from warehouses, consumption of workshops, balances of valuables in workshops, at general plant warehouses at actual and book value - Section 111. The statement contains two references. Help No. 1 "Components of the actual cost of the received material assets" is filled in according to the indicators of those order journals, which reflect the costs associated with the process of procurement of materials for the current month. The data of this certificate are necessary to fill out the II section of the statement. Help No. 2 "The cost of materials received at discount prices" is filled in according to the same order magazines as certificate No. 1, but without taking into account the costs associated with the procurement of materials. The data of this certificate are used for reconciliation with section 1 of statement No. 10 and for calculating the results of the procurement process or the amounts of transport and procurement costs for the reporting month.
"NEWSLETTER № 10 MOVEMENT OF MATERIAL VALUES (IN MONEY EXPRESSION)" in books
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NEWSLETTER No. 10 MOVEMENT OF MATERIAL VALUES (IN MONETARY EXPRESSION)
NEWSLETTER No. 10 "MOVEMENT OF MATERIAL VALUES (IN MONETARY EXPRESSION)" - the main accounting register reflecting the movement of inventory items in groupings, providing: control over the safety of materials at the places of their storage -1 section; receipts and balances of materials in the context of synthetic accounts and groups of materials - at discount prices and at actual cost; indicators for the amounts and percentages of transport and procurement costs or deviations of the actual cost from planned prices by material groups - Section II; calculation of the actual cost of the final consumption of materials, release from warehouses, consumption of workshops, balances of valuables in workshops, at general plant warehouses at actual and book value - Section 111. The statement contains two references. Help No. 1 "Components of the actual cost of the received material assets" is filled in according to the indicators of those order journals, which reflect the costs associated with the process of procurement of materials for the current month. The data of this certificate are necessary to fill out the II section of the statement. Help No. 2 "The cost of materials received at discount prices" is filled in according to the same order magazines as Help No. 1, but without taking into account the costs associated with the procurement of materials. The data of this certificate are used for reconciliation with section 1 of statement No. 10 and for calculating the results of the procurement process or the amounts of transport and procurement costs for the reporting month.
Statement No. 10 is designed to record the movement of material assets. It reflects the movement and balances of material assets at the places of their location (storage) in the assessment at prices in accordance with accounting policy organizations. At the same time, the statement shows the actual cost of incoming and outgoing material assets and transport and procurement costs. Statement number 10 is made up by accounting employees who keep records of material values.
In the statement number 10, the receipt and disposal of material assets is shown according to the data provided for in the operational-accounting method of accounting for materials of cumulative sheets of synthetic accounting (form number M-43). Where the specified method of accounting for materials is not applied, records are made according to documents (material reports) submitted by the heads of warehouses (storekeepers).
In the statement No. 10, the cost of incoming and outgoing material assets is given at prices in accordance with the accounting policy of the organization in the context of synthetic accounts or established accounting groups of these material assets and, in addition (on the front side of the sheet), for individual plant-wide warehouses within the organization, but without breakdown by synthetic accounts or groups, i.e. in general for each warehouse. The totals for synthetic accounts or accounting groups of individual sections of the statement must be equal to the corresponding totals on warehouses of the first section of the statement.
Records on the receipt of material assets in the second section of the statement (for synthetic accounts, groups of materials and warehouses) are made in totals in 1-2 days. When recording directly on documents, their numbers are listed in order in the column "A" provided for this purpose. In this case, statement No. 10 is also a register of receipts received from warehouses.
In the second section of the statement, after the column "Total for consumption", the cost is given for reference at prices in accordance with the accounting policy of the organization for the types of materials received from suppliers. According to these data, the correctness of the reflection in the journal-order No. 6 of the receipt of material assets from suppliers is checked. In addition, in the same section of the sheet No. 10 in column 21 at the end of the month, the receipt of materials at the general plant warehouses should be highlighted, which is the internal turnover of the organization (return from workshop warehouses, which are independent accounting units, return from production, transfer from other warehouses ).
The cost at prices in accordance with the accounting policy of the organization of retired material assets (leave from the organization's warehouses for production, sale, etc.) is reflected in the second section of statement No. 10 for separate synthetic accounts, accounting groups and, in addition, in the first section - without breakdown by accounts and groups for each warehouse. Records are made on the basis of cumulative sheets of synthetic accounting of materials (form No. M-43) ten days or a total per month. Where the operational accounting method of accounting for materials is not used, records are made, as a rule, every ten days, according to requirements, limit cards, invoices, etc., received from warehouses. Vacation to workshops and farms is reflected on each of them separately with an indication of the cost item.
The movement of material assets in general plant warehouses, which is an internal turnover (release to workshop warehouses, which are independent accounting units, transfer of materials to other warehouses, return of materials from production to general plant warehouses, etc.), is revealed at the end of the month. The data on the internal turnover for receipts and expenditures must be identical.
The release of material assets for production from the shop storerooms, which are independent accounting units, are shown in the statement number 10 separately. The cost of these values at prices in accordance with the accounting policy of the organization is reflected on the basis of production reports (turnover sheets) of workshops with monthly totals for all workshop warehouses together.
To ensure accounting for deviations of the actual cost of incoming and outgoing material assets during the month from their value in accordance with the accounting policy of the organization, in the second section of statement No. 10, the sums of the actual cost of the incoming material assets in the context of synthetic accounts or accounting groups are also given. The actual value of the material assets received is recorded according to the final data of the corresponding order magazines, and a special table is provided for the summary of these data in the statement on its last page (reference No. 1).
Based on the indicators of the actual value of the material assets received in the current month and remaining at the beginning of the month, as well as their value at prices in accordance with the accounting policy of the organization, the amounts of deviations and the percentage of these deviations from the cost of material assets at prices in accordance with the accounting policy of the organization or amounts and percent transport and procurement costs, Deviations actual cost from the prices according to the accounting policy or transport, procurement costs are identified for each synthetic account or accounting group of materials. On the basis of the percentage of deviations or transportation and procurement costs (for the balance and receipt of materials) identified in this way in the journal-order No. 10, the amount of the actual cost of the consumed material assets is determined, which is shown in the second section of the statement No. 10.
Using data on the value of incoming and outgoing material assets at prices in accordance with the accounting policy of the organization and the actual cost price, the balance sheet displays the remainder of the values for individual accounts and groups at the prices accepted in the accounting, as well as at the actual cost price.
The same data is used to identify the remains of material assets at prices in accordance with the accounting policy of the organization for individual off-site warehouses.
Along with this, on the basis of statement No. 11 "Movement of material assets in workshops", the remainder of materials in shop warehouses, which are independent accounting units, and the remainder of materials not used at the end of the month in production (in workshops) are shown in statement No. 10.
The data on the balances of material assets serve to check the correctness of the indicators of the corresponding balance sheets, since the entries in the statement number 10 are made according to the same documents as in warehouse cards or books. If discrepancies are found, their causes are identified using cumulative statements of form No. M-43. In organizations that do not use the operational accounting method of accounting for materials, the reasons for discrepancies are established by comparing the data of primary documents with the data of material reports and statement No. 10.
The data on the balance of material assets in the shop warehouses displayed in the statement must coincide with the sum of the balances according to the material reports of these warehouses.
