The movement of goods and materials from the moment of acceptance of the warehouse to the moment of disposal from the warehouse of the enterprise should be documented and in a timely manner in accounting. The company's accounting is responsible for the overall guidance and control over the correctness of the documents. Accounting for TMC in accounting, wiring and documents used in the design of operations must comply with the legislative standards and the accounting policy adopted at the enterprise.
Document proceed in the enterprise can be carried out on unified forms or in accordance with FZ N 402-FZ "On Accounting" as amended. dated 05.23.2016 using own forms of documentation, provided there are all required details in them.
Document proceed with TMC
Documents for the design of operations of the TMC in the enterprise
| Operation | for materials | for goods | on finished products |
|---|---|---|---|
| Arrival of TMC. | commodity overhead (unified form of TORG-12), accounts, railway invoices, invoices, power of attorney to receive TMC (f. M-2, M-2A) | overhead on the transfer of finished products (f. MX-18) | |
| Acceptance of TMC. | court of receipt (M-4), an act of acceptance of materials (M-7) If there are differences in the actual receipt with the data of the commodity invoice | the act of receiving goods (F. Torg-1) is filled with a comma label (F. Torg-11) | journal of Product Removal (MX-5), Data is entered in warehouse accounting cards (M-17) |
| Internal movement of TMC. | requirement-overhead for materials (M-11) | patch on the internal movement of goods (TORG-13) | |
| Disposal of TMC. | outfit for production, disposal for issuing from a warehouse or limit-fence card (M-8) when using vacation limits, overhead overhead (M-15) | invoice, consignable invoice, consolidating invoice (F. Torg-12) | invoice, consumer invoice, consolidating invoice (F. Torg-12), invoice for a side (M-15) |
| Write-off TMC. | acts to write off the materials that came into disrepair, acts of detection of shortage | accounting acts (TORG-15, TORG-16) | acts to write off the existence of products, acts of detection |
| Any operation | mark in a warehouse card (M-17) | mark in the magazine of warehouse accounting (TORG-18) | |
| Control of presence, reconciliation with used data | vedomosti for the accounting of material and commodity reserves (MX-19), acts of selective inspection of materials (MX-14), reports on the movement of TMC in storage places (MX-20, 20A), commodity reports (TORG-29) | ||
Reflection of the arrival of the TMC in account
Accounting wiring for the receipt of TMC
| Operation | DT | Kt. | Comment |
|---|---|---|---|
| received materials from the supplier (wiring) | DT 10. | CT 60. | according to the receivable materials |
| DT 19. | CT 60. | ||
| Dt 68. | CT 19. | by the amount of VAT for reimbursement | |
| received finished products (accounting for actual cost) | DT 43. | CT 20. (23, 29) | when accounting for actual sebs for the amount of received finished products |
| received finished products (accounting value) | DT 43. | CT 40. | when taking into account at the accounting value for the amount of received finished products |
| Dt 40. | CT 20. | for the amount of actual cost | |
| Dt 90-2. | CT 40. | on the amount of cost differences with accounting cost (direct or reversing at the end of the month) | |
| received goods from the supplier | Dt 41. | CT 60. | according to the cost of purchasing goods |
| DT 19. | CT 60. | by the amount of VAT in the invoice | |
| Dt 68. | CT 19. | by the amount of VAT for reimbursement | |
| Dt 41. | CT 42. | in terms of charges for commercial organizations |
Reflection of the movement of the TMC in account
The TMC movement between warehouses is displayed by correspondence of analytical accounting accounts within the corresponding balance sheet account.
Reflection of the disposal of the TMC in account
The disposal of goods and materials when transferred to production, leave to buyers is reflected by wiring:
| Operation | DT | Kt. |
|---|
A.F. Gororozo
leader: general director of the audit company "Rolverver"
IG Gororozo
the main auditor of the audit company "Rolover"
In the course of audits, many violations are revealed in the implementation of operations with commodity and material values \u200b\u200b(TMC). In our opinion, this is due to the fact that accounting services of enterprises do not always take into account a number of key moments.
First, it is often not used by the classification of production reserves by groups: raw materials and basic materials, auxiliary materials, purchased semi-finished products, waste, fuel, containers, spare parts. For this reason, all TMC is reflected in the account 10 "Materials", which does not allow you to organize synthetic and analytical accounting with the selection of subaccounts in accordance with the recommendations of the accounts plan.
Secondly, the current forms of primary accounting documentation of the TMC are not fully or partially applied:
Parish orders - f. № M-4;
Act on the reception of materials - f. № M-7;
Limit-fence cards - f. № M_8, M-9;
Surface note on vacation (internal movement of materials) - f. № m_11;
Warehouse accounting cards - f. № M-12;
Power of attorney - f. № M-2 and M-2 *.
Thirdly, the details in the above documents are not fully filled:
In the limit-election maps, the limit is not affixed, the price, the limit of the limit, there are no signatures of the storekener or the recipient of the workshop;
In acts to write-off tools, there is no date of compilation, reasons for write-offs, signatures of members of the Commission;
On the overhead requirements there is no price, the amount of TMC, etc.
All these shortcomings significantly reduce the accuracy of primary documents, and also do not contribute to ensuring due control over the use of materials in production.
During inspections, we often state the absence:
Contracts concluded with material responsible persons for acceptance and vacation, as well as the preservation of the TMC entrusted to them;
Special list of officials who are given the right to sign documents on vacation and removal of TMC;
Nomenclature-price tag for each name, variety, size of materials;
Regulations on the document flow.
In the process of studying the accounting policy of the enterprise, auditors face cases when the principles laid down in accounting policies are not respected, which leads to the distortion of the cost of products and, therefore, the company's profits.
A. In accordance with the accounting policy, the acquisition of commodity values \u200b\u200bis made at actual cost, including transportation costs, storage, delivery, commission and other.
When checking, it is found that the TMC is coming on the basis of the prices specified by the supplier in the accompanying documents, without the inclusion of transportative expenditures and other costs.
B. In the accounting policies, the method of debiting materials into production for medium cost is elected.
When checking, it is revealed that the discretioning method is applied in the purchase price. This inconsistency arises due to non-compliance with the metering method "on average cost." To use this method, the company should also develop and approved the Methodology for the formation of the average price.
B. Accounting policy determines the use of planned or contractual materials.
When checking, we often meet with cases where the above prices unreasonably include the cost of maintaining warehouse services, sales departments, supply.
When writing through materials into production, a large number of disorders also takes place:
There is no calculation of the needs of materials based on the norms on the consumption of materials, and therefore it is difficult to control their overrun;
Materials in a warehouse do not come, and they are immediately debited on production;
There are corrections that are not confirmed by the signature of material-responsible persons.
Comparing the data of planned calculations with data released into the production of inventories, auditors establish the writtening facts to the cost of materials that are not used by the main production shops, as well as the facts of replacing one material by others without an extract for a special act-requirement. Replacement may indicate overrun; In this case, the head of the enterprise must establish its causes and culprit. An additional vacation of materials, as well as the replacement is made only with the permission of the head of the enterprise or the chief engineer, as it is associated with the change in technology, labor costs, etc.
The most common mistake is currently cases where material and responsible persons followed by the accounts of material values \u200b\u200bare not submitted monthly material reports. This, in turn, leads to the fact that accounting workers are completely written off on the costs transferred to the production of materials as they leave them from the warehouse, and not on the fact of consumption.
Materially responsible persons are obliged to draw up monthly reports on the remains and movement of materials in the account and pass them into accounting. It was then that accounting services will receive the necessary data on the remnants of the materials at the beginning of the month, their receipt, according to the standard and actual flow rate, remains at the end of the month.
If the material report is not compiled for non-manufactured materials, this means that it is necessary to carry out the balance of residues. But the whole problem is that the inventory is often carried out by the material and responsible persons of the workshops themselves, which does not comply with the requirements of existing regulatory documents.
In such cases, auditors produce control calculation of the consumption of materials on the release of the received finished products. These calculations are compared with the results of inventories. And in almost all cases, deviations (shortage, surplus) are detected.
For example, Detail No. 17 (pcs.).
|
January 1997 |
February 1997 |
March 1997 |
|
|
Rest of the month | |||
|
Received from warehouse | |||
|
Output | |||
|
Incorrigible marriage | |||
|
Balance according to the calculation | |||
|
Actual residue | |||
|
Nude |
In order to avoid the above-described situation, it is necessary to comply with the generally accepted principles reflected in the methodological instructions on the inventory of property and financial obligations approved by the Order of the Ministry of Finance of Russia from 13.06.95 No. 49.
According to paragraph 2.2 and 2.6 of these guidelines for inventory in the organization, a permanent inventory commission is created in the organization.
The inventory commission provides completeness and accuracy of introducing data on the actual balances of fixed assets, stocks, goods, funds, other property and financial obligations, the correctness and timeliness of the design of inventory materials.
The personal composition of permanent and working inventory commissions approves the head of the Organization. The document on the composition of the commission (order, decree, order) is registered in the book of monitoring the implementation of inventory orders.
The inventory commission includes representatives of the administration of the organization, accounting workers, other specialists (engineers, economists, technology, etc.).
The Inventory Commission may consist of representatives of the organization's internal audit service, independent audit organizations.
The lack of at least one member of the Commission during inventory serves as the basis for recognizing the results of inventory invalid.
Low-value and helpful items
The main error is non-compliance with the requirements of clause 46 of the Regulations on accounting and reporting of 26.12.94 No. 170.
In violation of the specified IBE item, the value of less than 1/20 established limit per unit is reflected in correspondence:
Dt 12 / IBE in operation
K_t 12 / IBE in stock,
those. The IBE continues to be listed on the balance sheet.
The MBP costing more than 1/20 established limit per unit is reflected in correspondence:
Dt 25 / general production costs
Kt 12 / IBE in stock,
those. They are written off directly on general production costs and on account 12 are not listed.
This accounting does not ensure proper control over the preservation of material values.
Some employees of accounting, not always clearly presenting the meaning of paragraph 45 of the Regulations on accounting and reporting of 26.12.94 No. 170, may write off the IBE as they are released into production or operation and reflect this operation as follows:
Dt 13 / Worn MBP
Kt 12 / IBE in operation.
Such wiring is possible only if the act is issued to the write-off of the ICPs who came into disrete. The act must be approved by the Permanent Commission.
Accounting in institutions, financial bodies and bodies carrying out cash services budget is conducted in accordance with the BC of the Russian Federation, the accounting law, instruction No. 157n, as well as the provisions of the instruction that establishes the accounting methodology in the establishment of a certain type. For example, state institutions in their work use Instruction No. 162n, budgetary institutions - Instruction No. 174n, autonomous - Instruction No. 183N. When conducting inspections of the financial and economic activities of institutions in order to prevent, identify and prevent violations of legislation, the audit authorities pay attention to the correctness of the management of accounting institutions. The article presents an analysis of violations of the general rules of accounting, reflected in the acts of inspections.
Non-compliance with state (municipal) agencies of the provisions of the Law on Accounting
The Law on Accounting provides for uniform accounting requirements, including accounting (financial) reporting, as well as the creation of a legal mechanism for regulating accounting ( art. one of the specified law). The provisions of the above-mentioned law are applied by state (municipal) institutions. As the results of the inspections show, the institutions admit the following violations of this law when conducting financial and economic activities.Nepriva or not in full annual inventory . Assets and obligations are subject to inventory to identify the actual presence of relevant facilities, which is compared with the accounting register registers ( p. 1., 2 tbsp. 11 of the Law on Accounting). Cases, deadlines and procedures for the inventory, as well as a list of objects subject to it, are determined by an economic subject, with the exception of cases of compulsory inventory, which are established by the legislation of the Russian Federation, federal and sectoral standards ( p. 3 art. 11 of the Law on Accounting).
Paragraph 20.Instructions number 157nbefore entering into force Order of the Ministry of Finance of the Russian Federation of 29.08.2014 No. 89n(that is, until November 16, 2014) sounded as follows: the inventory of property, financial assets and liabilities should be carried out by the institution in the manner prescribed by the regulatory legal acts adopted by the Ministry of Finance. Starting from 11/16/2014, the provisions of this item sound like this: the inventory of property, financial assets and obligations is carried out by the subject of accounting in the procedure established by him within the framework of the formation of the accounting policy, based on the provisions of the legislation of the Russian Federation.
Cases of compulsory inventory are listed in Guidelines for the inventory of property and financial obligations . In particular, its compulsory implementation is necessary before the preparation of annual reporting, except for property, the inventory of which was carried out not earlier than 01.10 of the reporting year. Inventory of fixed assets can be held once every three years, and library funds - once every five years. In the areas located in the extreme north, and equivalent localities inventory of goods, raw materials and materials can be carried out during their smallest residues.
The frequency of the inventory established in accounting policies should not be less specified in the methodical instructions mentioned.
Investigation inventory in time defined in p. 1.5Methodical instructions for inventory of property and financial obligationsis a violation p. 3 tbsp. 11 of the Law on Accounting.
Reflection of economic operations without justification documents. Each fact of economic life is subject to registration by the primary accounting document (), which is formed by the subject of accounting at the time of the fact of the fact of economic life, and if it is not possible - directly at the end of the operation ( p. 9 Instructions No. 157n). In the case when the verification reveals the availability of an accounting record reflected in the accounting register, and a document that serves as a basis for the commission is missing, this situation is fixed in the act of verification as a violation art. nineAccounting Lawand P. 9 Instructions No. 157n.
Recall that after each reporting period (month, quarter, year), primary (consolidated) credentials formed on paper related to relevant operations, other accounting registers, are selected in chronology and will be charged ( p. 11 Instructions No. 157n). The absence of acquittal documents qualifies inspecting as a violation art. 9 of the Law on Accountingand P. 9 Instructions No. 157n.
Documentary design of operations on the movement and debiting food in educational institutions is usually of interest to accountants. In this regard, we propose to consider the situation in one institution in respect of which the verification was conducted in more detail. It has been established that in some cases the institution has no documents confirming the write-off of food products.
The organization of catering in the verifiable institution is made on the basis of:
- own position on the organization of the food of students developed in accordance with Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation";
- Order of the Ministry of Health of the Russian Federation No. 213N and the Ministry of Education and Science of the Russian Federation No. 178 of 11.03.2012;
- methodological recommendations for the organization of food and students of educational institutions approved by the Order of the Director of the Institution.
Order of the Director of the Institution appointed persons responsible for organizing students' food. The cost of one day of nutrition of pupils of boarding schools, orphans and children who remained without parental care, as well as those from among those students in institutions of primary and secondary vocational education, are brought by letters of the founder. In accordance with PP. 6.4, 6.5, 6.11, 6.22 SanPine requirements 2.4.5.2409-08, approved by the Resolution of the Chief State Sanitary Doctor of the Russian Federation of July 23, 2008 No. 45, an approximate 10-day menu was developed, which was signed by the Director and agreed with the leader of the TU FS Rospotrebnadzor. The institution compiled technological maps on dishes from this menu based on:
From the order of the Ministry of Finance of the Russian Federation No. 173N it follows that the statement (f. 0504210) serves as a basis for reflection in the accounting institution of the disposal of material reserves, facilities of fixed assets worth up to 3000 rubles inclusive by one. In turn, the consurance of the invoice (F. 0315006) is used to take into account the movement of material values \u200b\u200bwithin the organization between the structural units or materially responsible persons (the decision of the State Committee for the Russian Federation of October 30, 1997 No. 71a "On approval of unified forms of primary accounting documentation on labor accounting and its payment, fixed assets and intangible assets, materials, low-value and high-speed items, work in capital construction "). In the current situation, the institution made the following violations:
|
We still want to draw the attention of readers that as a violation of the norms art. 9 of the Law on Accounting Checking qualify:
- late adoption of primary documents (for example, invoice and commodity invoice for the supply of fuel dated February, and to accounting in March);
- iveractions in the journal of settlements with suppliers and contractors services under civil law agreements concluded with individuals confirming the adoption of monetary obligations to contractors (performers).
The application of the state (municipal) agency in the reflection of the operations of the financial and economic activities of forms differing in its content from the order of the Ministry of Finance of the Russian Federation No. 173N is a violation art. 9 of the Law on Accounting.
For reference
The removal of the subjects of the accounting of individual details from the forms of primary accounting documents, accounting registers approved by the Order of the Ministry of Finance of the Russian Federation No. 173n is not allowed. The formats of accounting registers are a recommendatory nature and, if necessary, be subject to change. These provisions are contained in guidelines approved by the orders.
The presence of corrections in the primary accounting documents in which the corrections are not allowed. According to p. 7 tbsp. 9 of the Law on Accounting In the primary accounting document, corrections are possible, unless otherwise established by federal laws or regulatory legal acts of state regulation authorities of accounting.
Acceptance of documents issued by cash or non-cash transactions and which contain corrections is not allowed ( p. 10 Instructions No. 157n). Other primary (consolidated) accounting documents containing corrections are made to accounting in the event that corrections are made in coordination with persons who have compiled and signatured these documents, which must be confirmed by the signatures of the same persons with an empty of the inscription "Fixed to believe" ("Fixed ") And the dates of making corrections. Thus, taking into account cash documents with corrections is a violation p. 10 Instructions No. 157n.
The lack of internal control over the economic life of the state (municipal) institution committed by the facts of economic life. Article 19 of the Law on Accounting It has been established that the economic entity is obliged to organize and carry out the internal control of the facts of economic life committed. The procedure for organizing and ensuring the subject of accounting internal financial control for economic operations is one of the sections of the institution accounting policy ( p. 6 Instructions No. 157n). It turns out that the establishment should be developed a provision on the procedure for conducting internal control. Events carried out in accordance with this Regulation must be documented to prove compliance with the requirements art. 19 of the Law on the Contract System.
Failure to comply with individual provisions of Instruction No. 157n
Instruction No. 157n contains general accounting rules for all types of state (municipal) institutions. The fulfillment of the requirements of this document is required for stateless, budget and autonomous institutions. Violations of the provisions of the named Instructions include the following violations.Invalid formation of the initial value of the fixed assets. Paragraph 23 of Instructions No. 157n The amounts complied with the initial cost of non-financial assets facilities are determined. According to the norms of this item, the initial cost of the main fund object is the amount of actual investments in its acquisition, construction or production (creation), taking into account the amount of VAT filed by the establishment by suppliers and (or) contractors (in addition to their acquisition, construction and manufacturing within the framework of activities taxable VAT, unless otherwise provided by the tax legislation of the Russian Federation). If the establishment in the formation of the initial value of the fixed assessment will not take into account the costs of its delivery, this fact will become a violation of the norms p. 23 Instructions No. 157n.
Assignment of work costs, services for account 401 20 "Cost of the current fiscal year" instead of account 0 109 00,000 "Costs for the manufacture of finished products, performance of work, services". According to p. 134 Instructions No. 157n To account for operations on the formation of the cost of finished products, the work provided, the services provided applied account 109 00. "Costs for the manufacture of finished products, performance of work, services." Accounting for costs that form costs are carried out on this account in the context of direct, overhead and general expenses. By virtue of Instruction No. 157n, the use of this account does not depend on the type of institution and the type of activity. The named account must be used if the state (municipal) institution provides any services - both within the framework of income-generating activities and as part of activities funded from the budget of the budget system of the Russian Federation.
However, it should be taken into account that in accordance with p. 153 instructions number 174n, p. 181 Instructions No. 183N on the account 0 401 20 000 Can be attributed:
- expenses, the source of the financial support of which were subsidies for other purposes (donations, grants);
- the costs of the institution that do not form the cost of work, services (finished products) provided by the institution as part of the fulfillment of the task of the founder;
- general expenses in terms of the finished products that are not distributed to the cost of finished products (performed services rendered) on the financial result of the current fiscal year;
- costs for the maintenance of real estate and especially valuable movable property enshrined by the founder for the budget (autonomous) institution or acquired by the budget (autonomous) institution at the expense of funds allocated for this by the founder.
Application During the fiscal year, two methods of retirement of material reserves are unacceptable and is a violation of the above paragraph of Instructions No. 157n.
Taking into account the objects of fixed assets that have not passed state registration. In violation p. 36 Instructions No. 157n, as well as the norms of paragraph 1 of Art. 4 of the Federal Law of July 21, 1997 No. 122-ФЗ "On State Registration of Rights to Real Estate and Transactions with Him", the establishment did not conduct a state registration of the right of operational management to real estate, although the property itself was taken into account. From the provisions p. 36 Instructions No. 157n It follows that taking into account and disposal of real estate objects, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation are carried out on the basis of primary accounting documents with the obligatory application of documents confirming the state registration of law.
An explanation of the lack of state registration of rights to immovable property by the fact that the design of land and state registration of real estate objects is not entrusted to a specific employee of the institution, and accounting do not have enough time to this procedure, is not a valid cause of violation of the above-mentioned norm of instruction No. 157n.
Accrual depreciation is not on all objects of movable property. In violation p. 92 Instructions No. 157n Not on all fixed assets worth up to 40,000 rubles. Instruction, depreciation was accrued. From the provisions of this item, it follows that, according to the objects of movable property, depreciation is accrued in the following order:
- the objects of the library fund cost up to 40,000 rubles are inclusive, depreciation is accrued in the amount of 100% book value when issuing an object into operation;
- the objects of fixed assets worth over 40,000 rubles depreciation is accrued in accordance with the depreciation rates calculated in the prescribed manner;
- the objects of fixed assets cost up to 3,000 rubles inclusive, with the exception of the objects of the library fund, intangible assets, depreciation is not charged;
- other objects of fixed assets costing from 3,000 to 40,000 rubles inclusive depreciation is accrued in the amount of 100% book value when issuing an object into operation.
Little violations described in this article are typical. Despite the imaginary simplicity, they are found in almost every report, the act of the auditors. Such violations can be called insignificant, but should not be neglected with these, it would seem small things. After all, the work of the accountant requires accuracy and scrupulsiness in the reflection of documents and the implementation of the norms of the legislation of the Russian Federation.
Federal Law of December 6, 2011 No. 402-FZ "On Accounting".
Instructions for the application of a single accounting plan for state authorities (state bodies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, ultrasound. Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n.
Instructions on the procedure for applying a plan of budget accounting accounts. Order of the Ministry of Finance of the Russian Federation of 06.12.2010 No. 162n.
Instructions on the procedure for applying an accounting account plan for budgetary institutions, appliance. Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.
Instructions for applying an accounting account plan for autonomous institutions, appliance. Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.
Approved by the Order of the Ministry of Finance of the Russian Federation of 06/13/1995 No. 49.
Order of the Ministry of Finance of the Russian Federation of 12/15/2010 No. 173n "On approval of forms of primary accounting documents and accounting registers applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, and guidelines for their use. "
3. Distorting the facts of writing off TMC.
Procedure 1.1 Checking the accuracy (completeness and accuracy) of the fats of the write-off of TMC in production.
At this stage, it is necessary to make sure that when writing through the TMC in production, the calculation of quantitative indicators is carried out with a sufficient degree of accuracy and the calculation is exposed to all of the TMC, written off into production. The procedure is carried out using the methods of observation and recalculation.
It is necessary to find out what methods, techniques and technical means are used in the enterprise in the measurement of TMC, assess the state of the glorious economy and measuring instruments, including checking how the instruments must often be checked and when the check was carried out for the last time.
In the warehouse of Tver Management of Collection in the Weighing Economy there is no need. Calculation of quantitative indicators is made with a sufficient degree of accuracy.
Procedure 1.2 Checking the speed of registration of the write-off of TMC on media of information. When carrying out this procedure, it should be found out if the data on the commission of the economic operation is always fixed either on the carrier at the time of the operation, or immediately after its end. It is possible to get such information, only using an oral recipient recipients of commodity values.
Asking such a question about how (filling the forms manually, creating a document with the help of computing equipment and so on.) And when the fact of the release of materials is fixed into production, it is possible to make a certain opinion about the level of efficiency of fixation of the fact and how the likelihood is that Such a level of efficiency at this stage of the accounting process is always present.
During the poll, it was revealed that the registration of the write-off facts is not timely, i.e. There are cases of registration of write-offs in a day, after write-off, so it is possible to omiss the registration of any fact.
Procedure 1.3. Checking the legality of primary accounting documentation (PUD) issued by the write-off of TMC in production.
To carry out this procedure, it is necessary, its purpose is to obtain sufficient evidence that the entire array of PUD on the write-off of TMC in production is legal. During the procedure, the following sources of information are used:
Overhead requirements (№m-11)
Material accounting cards
Orders about the approval of persons who have the right to sign the primary documents.
To check the documentation that makes the operations on which discrepancies are detected should be approached with special care. The identified errors and violations in the design of primary documentation for these operations should be reduced in Table. 3.1.
Table. 3.1 Checking the legality of PUD on the write-off of TMC in production
| No. p / p | The position of the TMC, which discrepanses discrepancies | Availability of powder for this operation | Explanations of the discharge. workers | Conclusions of the auditor | ||||||||
| not | there is | The presence of the necessary details * | ||||||||||
| Title of the document | Form code | Date of preparation | Contents of the host Operations | Hose meters. Operations | Name posts | Personal signatures | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 1 | Cream | + | - | - | - | - | - | - | - | - | - | - |
| 2 | Winter black jacket | M-17 from 05.12.04 | + | + | + | + | + | - | - | |||
According to the results of the procedure, it is necessary to identify the overall level of compliance with the execution of documents on this operation and, identifying violations, select them in the act of verification. Information on those operations where there are no documents, or they are incorrect (individual details are missing either in documents there are corrections), must be taken into account when checking the accounting records of this section. Especially should pay attention to the documents in which there are no or fixed the following details:
The name of the recipient's structural division;
The name of the activity (type of work), for which the TMC is requested;
The number of requested and especially released by TMC;
Personal signatures of participants of the operation.
In addition, at this stage, you can also separate the documents on which there is no quotation of an accountant in order to then take this information when verifying the correctness of the assessment of the TMC, written off into production.
When conducting this procedure, the absence of the necessary details in the F.N. M-17 card was identified from 05.12.2004.
Procedure 1.4. Check compliance with document management
The purpose of the procedure is to establish the presence or absence of a document management schedule for the operations of the write-off of TMC in production, whether it is fully primary documents, and whether this schedule works in reality, since the proper compilation of the schedule and compliance contributes to the strengthening of the accounting functions of accounting and ensure the timeliness of drawing up Reporting.
For operations issued by documents, whose turnover graphs are not spelled out or registered formally, there is a risk that:
Some primary documents may be absent;
Some primary documents may be lost:
Some primary documents will be taken to account (i.e., checked and processed) inexpressive;
Some documents will contain registers and other abuses (for no control contributes to similar situations).
Based on this, the documentation on which there are no document management schedules or the available graphs do not really work, during the following procedure, the auditor must pay special attention.
In the management of collection, there is no schedule for document management.
Procedure 1.5. Check the completeness and accuracy of registration of the document in accounting registers
The purpose of the procedure is to obtain sufficient evidence that the six following basic principles are complied with the following.
1. It was enough reason to register the document.
2. All documents on the design of verified operations are fully registered.
3. All documents are reflected in accordance with the economic essence of the operation and all data are fully transferred to the accounting system.
4. All documents are registered in a timely manner.
5. All documents are registered in the appropriate this economic operation of accounting registers.
6. The document is taken into account once.
The sample of documents verifiable under this procedure should be carried out taking into account the results of previous procedures. Particularly carefully approach:
Document documents are not compiled document management (procedure 1.4)
Operations where primary documents are missing either in primary documents there are no certain details (Procedure 1.3);
Operations where the risk of late registration of an operational fact on the carrier is likely (Procedure 1.2);
Documents that reflect the illegal write-off of TMC in production (procedure 1.1)
Information on how all these documents are taken into account should be reduced in Table. 3.2 For example:
| No. p / p | NAME OF HOUS. Operations, date, main operation characteristics | The presence of an exclusive document | Register in the accounting register | Deviations, conclusions, auditor comments | |||
| In which register should reflect the operation | In which register, the operation is actually reflected | Date of registration of the document in the accounting register | Compliance of the data of the account of the primary document | ||||
| 1. | Staged to the warehouse | Av. Report No. 74 dated 04/12/2004 | The book of registration of advance reports | 22.05.2004 | full compliance | not timely registration of the advance report in the accounting register | |
As a result of the completion of this table, information on all deviations between the actually performed operation, the primary document, reflecting it, and the account produced in a specific accounting register, is grouped.
Procedure 1.6. Check registration of storage of documents and organization of access to PUD.
The purpose of the procedure is to establish compliance with the documentation storage rules in the process of current activities and storage rules in the archive. If the company does not have a clearly established procedure for storing the documentation during the executed documents and during the storage period of the documents already executed in the archive, then there is a big risk of unauthorized access to PUD. This in turn can lead both the loss of documents and various kinds of abuse with primary accounting documentation (attributes, corrections, destroy or affordment of documents).
In relation to the operations of writing off TMC in the production of compliance with the rules for storing and restricting access to PUD, it is very important due to the fact that all the primary documentation on the write-off of TMC is created within the enterprise and replace the document in conditions of uncontrolcity is extremely easy.
All organizations are obliged to keep primary accounting documentation for at least 5 years (P.98 Regulations on accounting). Compliance with this period also should be verified during this procedure.
In the collection of collection, the procedure for storing documents and has been organized access to PUD.
§3.4. Typical errors and violations in the system of organizing primary accounting, recommendations for their elimination.
When conducting an audit of the primary accounting of materials from the production of materials into production, as well as when studying the audit conclusion written for the regional collection of collection, errors and violations in the system of organizing primary accounting were identified and grouped by an audit company. The following are these errors and provide recommendations for their elimination.
Errors and violations when collecting and registering operational facts subject to primary accounting.
2. Fine registration of an operational fact on the information carrier. These errors may entail significant tax consequences in the case when the operation reflected in the primary document is not in time refers to the last reporting periods. Almost always in such cases, it is necessary to adjust accounting and tax reporting, and sometimes, in order to avoid sanctions, and pay penalties (if such an error has led to a nonsense in the appropriate period of any taxes). Thus, in the management of the collection, the registration of the advance report No. 5 of February 8, 2005 occurred only 20 February 2005.
Error correction recommendations. This error group cannot be corrected "imperceptible", except when it is detected until the end of the reporting period is the ability to "rear" to arrange the necessary document. In this case, the company managed to avoid adjustments to reporting. In the case of adjusting the reporting or reflection of the operation in the following reporting periods, an accounting certificate should be attached to the primary document with an explanation of the reasons for violation of the timing of the operational fact.
Errors and disorders when making primary accounting documentation.
3. Lack of necessary details that give the document legal force. The absence of some details (the name of the document, the form code, the name of posts) does not entail any serious consequences. The absence of any of the rest of the obligatory details can lead to disagreements with tax authorities and other interested parties.
As mentioned, in the accounting card of materials from 05.12.2004. No availability of necessary details. When viewing other documents, it turned out that in collecting management a very large number of documents, with missing details, for example: an advance report of 01.08.04. №55 or RKO №1303 of 10/04 Does not contain a corresponding account and many other similar errors. Recommendations for the correction of this error: If you can refline the document within the framework of the reporting period, it should be used by it. Otherwise, it is necessary to ensure (if necessary - by the documents of the document) the availability of all mandatory details provided for by law, namely by the Federal Law of 21.11.96. No. 129-FZ "On Accounting).
4. Violations made in the design of the primary document. Filling a document by means that cannot provide its long-term storage, as well as non-fulfillment of formal procedures, when fixing documents, can lead to disagreements with tax authorities over the content of the document, who and what meant, signing this, and which operation was committed. So, in RKO No. 1398 of 06.11.02. The amount was indicated inseparable, and in RKO No. 839 of 02.10.03. The signature of the cashier did not correspond to his name. Recommendations for troubleshooting errors: As in previous cases, it should either re-refline the document (if there is such an opportunity), or to make corrections. When making corrections, it should be noted that fixes are not allowed in cash and banking documents. All other documents, fixes can be made only in coordination with persons who have compiled and signatured this document, which should be confirmed by their signatures indicating the date of patching.
Errors and violations in organizing work with documentation.
5. The lack of document management graphs. The absence of such graphs in itself does not entail any undesirable consequences in the form of fines and various kinds of penalties, but uncontrolcity in the field of documents can lead to a large number of violations that in turn may entail negative consequences.
In the management of such a schedule there is no, but the necessary schedules should be drawn up in order to avoid errors associated with the lack of graphs (loss of documents, the lack of the necessary documents, a late registration of documentation, various abuses with documents).
6. Errors when registering a document (quantitative or high-quality discrepancies when transferring data from documents to account registers). This error group applies, as a rule, to technical errors (very rarely intentional distortion of data). For organizations where the internal control system works efficiently, this type of errors is very rare. In the Tver Regional Office, such mistakes met in 2000 during the work of the trainee. These errors were noticed and corrected. Recommendations. If the errors still have a place, their elimination is made by making corrections to accounting registers with accounting certificate. In some cases, it will be necessary to make corrections to reporting (if errors have been discovered in the following reporting periods)
7. Incomplete registration of the document in the accounting register (or the lack of data in the accounting register for individual primary documents.). As a rule, such errors are fixed in the enterprise independently, the auditor should only be checked, whether fixes are made to the statements of past periods and make sure to calculate the calculation of the penalties on the corrections made (if the error led to the non-taxing of any taxes).
8. Violations of the storage time of documentation in the archive. This type of errors can lead to serious difficulties in the operation of verifier organs, if, when checking for a certain period, any documents will not be detected. In this case, the company faces the penalty for violating the rules of income and expenses, as well as the accrual of taxes based on the usual level of income of the enterprise. In the Collection Management, this type of error was distributed while the company did not apply for services to the audit company.
9. Destruction of primary documents without an act on the allocation of documents for destruction. The company destroys without the act documentation with anterorable rock storage, therefore it does not carry the negative consequences, but otherwise the consequences will be the same as in the previous case.
10. Violations when issuing cases with primary accounting documentation (concerns cash and bank documents). In non-compliance with the necessary conditions for the design of such documents, the likelihood of loss and abuse is large. In addition, there is the possibility of attracting an enterprise and officials to liability for non-compliance with the procedure for conducting cash transactions. Refix recommendations. If possible, the specified primary documentation should be issued in accordance with the requirements of regulatory acts (binding, pick up in chronological order, etc.).
§3.5 Ways to improve primary accounting.
Having considered the most typical mistakes and violations, which inherent in a poorly organized system of primary accounting, one can conclude that the company has a need for constructive proposals to improve accounting and internal control control systems. In this part, there will be separate recommendations for improving (increase efficiency) of the primary accounting system and to optimize the internal control system in the context of the subsystems included in the system of organizing primary accounting. It should be noted that the most effective way to solve this problem is the integrated automation of the enterprise in all directions: office work, personnel, manufacturing and accounting, etc. In this case, all business processes (and accounting including) at the stage of setting a technical assignment to the introduction of an automated system and at the stage of its own implementation will inevitably be formalized, unified and standardized, which will qualitatively increase the level of organization of primary accounting.
However, there is no possibility in collecting management, and there is a lack of understanding of utility to carry out comprehensive automation, so the general recommendations of the organizational nature are given below.
Collection and registration of operational facts subject to primary accounting. In order to avoid errors and disorders inherent in this subsystem, it is advisable to give detailed instructions to specific performers (in the form of job descriptions, extracts from document management schedules, etc.) on the procedure and timing of data logging on the carrier. It is advisable to use the system of encouragements and punishment for proper performance by performers of their duties. Control activities (revisions, reconciliation, inventory, etc.) also reduce the risk of an inefficient system for collecting and registering an operational fact.
An array of primary accounting documentation. Improving this subsystem involves the achievement of the next goal: all documents confirming the commission of a business operation should be legally binding. Requirements for documenting documents and methods for their implementation were previously considered. Among the activities that contribute to improving the effectiveness of this subsystem should be allocated as follows. First of all, the use of unified forms of documentation at all regions of accounting. Moreover:
Creating document management graphs and bring to performers of their functions when creating and verifying the primary document;
The publication of the administrative documentation to determine the circle of persons responsible for performing one or another economic operation and having the right to sign the primary documents;
Control from accounting workers for the correctness of the registration of primary documentation (imputing an accountant for the processing of the document, this function through job descriptions and the establishment of liability for its non-compliance);
Verification of internal control services compliance with the requirements of legislation in terms of documentation.
Organization of work with documentation. As in all other subsystems, the creation of document management graphs and bringing them to performers is a significant step in terms of optimizing the system of working with documents.
A large number of violations in working with documents received from other enterprises requires a number of measures to prevent them. In particular, the services responsible for carrying out business operations with other enterprises, it is necessary to give clear instructions on which the documentation taken by them from other organizations should be. This can be done, making the order of the Chief Accountant for each division of the Organization, collaborating with third-party firms or dealing with the incoming documents, which should be spelled out:
Completeness of the documentation (the correctness of the paperwork);
Deadlines for the provision of documentation;
Responsibility for late or incomplete representation of primary documentation.
At the stage of registration of documents in accounting registers to avoid errors and violations, it is advisable to use the "service notes" method - a kind of guidance material for a specific accounting service describing the procedure for the accounting processing of a document. The service note must be defined:
What operational fact reflects one or another processed primary document;
What information should be contained in a properly completed document;
What accounting wiring, in which scientific register and for what period should be performed on the basis of this document.
In addition, the risk of incomplete reflection of documents in accounting registers reduce through numbering (preferably preliminary or automatic) and centralized registration of incoming documents.
In terms of the organization of storage of documents, it is advisable to use schedules of document management and job descriptions, as well as increasing the status of archival service when organizing work with documents transferred to archive (by publishing relevant provisions on the organization of archival service in the enterprise).
When using documents in the current work, the management manual should ensure the right organization of access to primary documents. Since the enterprise exists an automated data processing system, then the correct data access will be through the password system.
Environment functioning SOPU. The environment in which the SOPU works is the factor objective, however, the company has real opportunities to improve some internal factors affecting the organization of the SOPU. To do this, improving the SOPU must be intended to be aware that requires a solution. The manual can actually affect the optimization of the SOPU through the construction of an automated accounting system (including primary). Fully automated primary accounting system almost eliminates the risk of such SOPU elements as creating a document, its primary processing and registration in the accounting register.
As a result of the audit of the primary accounting, the following conclusions can be drawn in the collection of collection:
1. Development of the plan and verification program, it is advisable to predict the preparation of a working document in which all previously collected information about the state of the SOPU is reduced on the sections of accounting and finally define the volume of the audit sample on each of the designated partitions.
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In the spreadsheet of the pre-configured forms. It is also possible to import data from various accounting programs. In thesis work, the analysis of the organization's commodity resources is made using Microsoft Excel for Windows. In annex and and presents the dynamics of the main indicators of the financial and economic activities of OJSC Belkhoztorg for ...
Information sources:Regulation on the accounting policy of the enterprise; supply contracts; Nomenclature-price tag; Book of purchases; sales book; contracts with material responsible persons; Primary Documents on the MTZ Movement (Overhead, Commodity Overhead, Invoice, Power of Attorney; Parishment Orders, Acts of Acceptance of Materials, Overhead Requirements for Vacation (Interior Movement) Materials, Limit Fences, Warehouse Accounting Cards, Card Registries ); inventory inventory of logistical stocks; Accounts on accounts 10, 15, 19, 10, 25, 26, 41, 91, 60, 76, etc.; The main book, the reporting of the enterprise.
1. familiarization with the work of the material department of accounting - objects of attention Auditor are: Composition, subordination and qualifications of accounting personnel; The list of regulatory documents used; availability of graphics (scheme) of document management; the validity of the choice in the accounting policy of organizational, methodological and technical aspects on this section of accounting; the presence of reflecting schemes on accounting accounts of economic operations with MPZ; Used internal control methods (inventory, documentation, partial cutting, etc.) to test deviations of the actual consumption of materials from the norms; Compliance with the timing of the inventories of TMC and the procedure for issuing their results.
The auditor should be searched for In stock Contracts with material and responsible persons, journals of registration of profit-expenditure documents, orders to approve the composition of inventory commissions and the procedure for inventories.
2. checking the state of warehouse in the enterprise. The auditor finds out the number and placement of warehouses, their capacity, the presence of conditions for the storage of values, the provision of fire and security alarms, weight-measuring equipment, tara, etc.
The auditor determines as a result of which operations material and production resources come to the enterprise, and their consumption is carried out. All these operations can be classified by the auditor for typical and nonypical. Typical operations are checked selectively, and the atypical are subjected to a solid study. Control procedures are aimed at analyzing documentation confirming the MPZ movement operation and an assessment of the correctness of the reflection of these operations on accounting accounts.
3. Checking the organization of accounting of material resources in the enterprise, an auditor based on the study and comparison of the data of primary settlement and payment documents (invoice invoices, etc.) and accounting registers (warehouse accounting cards, valuables reports, etc. ) It establishes the completeness of the production reserves, the correctness of their classification and evaluation, the validity of the write-off in consumption. It is determined whether all the necessary details are specified in the documentation, whether arithmetic calculations are performed correctly, the existing legislation comply with economic operations.
4. Control of the validity of the application of tax deductions on VAT on acquired material values.
5. The validity of the write-off of material resources into consumption is clarified according to the data of the relevant primary documents (overhead, vacation requirements, limit-intricate maps, etc.). The auditor needs to establish the correctness of the assessment of material resources for such operations. The correctness of the correspondence schemes applied to the write-off of the MPZ write-off from the warehouse is established by the auditor, as a rule, selectively by controlling records in accounting registers on accounts 20, 25, 26, 44, etc. and compares them with the data of primary expenditure documents.
If the company in the reporting period was carried out by the retail sale of goods recorded in the account 41, the auditor should find out the correctness of the adoption of goods to account, calculate the trade markup and the proportionality of its write-off on the goods implemented, completeness of the calculation of taxes. Control and credentials Accounts 41.42, 90, 50, 51, 62, 68, etc.
Typical errors:
Not concluded agreements on material responsibility with storekeners (materially responsible persons);
Misappropriate documents on the arrival and consumption of commodity and material values;
Analytical accounting of the MPZ movement in accounting is not carried out;
Improper calculation of the actual cost of the preparation of materials;
Write-off on the expense of not adopted to the accounting of material values \u200b\u200b(not executed by the arrival documents);
Lack of consumption rate of materials or their non-compliance;
Non-compliance with the accounting policies of the accounting of material values
The data on the movement of material values \u200b\u200bin accounting and in the warehouses of the Redparilation is carried out irregularly;
The annual Inventory of the MPZ is not carried out;
In warehouses stored a large number of unused MPZ;
Incorrectly produced by TMC in terms of costs;
Arithmetic errors.
