Consideration of commodity values Must be carried out according to the relevant accounting regulatory acts. In this article, consider the main aspects of accounting inventive value and pay attention to its organization in the enterprise.

Commodity and material values: what is this accounting

To begin with, we will understand in such concepts as commodity and material values \u200b\u200b(TMTS) and material and production reserves (MPZ). Mostly these terms are used as interchangeable. Is this so and what is included in their composition?

Currently, the concept of the IPUs was more common, if only because it is used in the terminology of the current PBU 5/01 "Accounting of the MPZ", approved by the Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44N. According to paragraph 2, in the composition of the MPZ. Include:

• raw materials; materials;
• products;
• finished products;
• assets used for managerial needs.

We also note that paragraph 4 of PBU 5/01 does not include incomplete in the MPZ.

The concept of TMC is found in legislative Acts By accounting infrequently. First, it can be found in the name of the off-balance account 002 "TMC, adopted for responsible storage." From the meaning of the name of the account, it follows that TMC is directly goods and materials, because only they can come from suppliers, if it comes to turnover assets. Secondly, in paragraph 3.15 Methodical instructions on property inventory and financial obligationsapproved by the Order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49, it was deciphered that the TMC includes production reserves, finished products, goods, other stocks. In addition, incomplete production is allocated to separate from the TMC, the section of methodical instructions. To the question of whether it turns on in TMT in progress, we suggest familiarizing yourself with the methodological instructions on accounting The material and industrial reserves approved by the order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n, namely, they are paragraph 258, which refers to the inventory of inventory inventory in the framework of the head. Warehouse or storekeeper, which, as you know, are not responsible for incomplete production.

The question of the inclusion of incompleteness in the TMC was raised due to the definition given in the modern Economic Dictionary (Raisberg B. A., Lozovsky L. Sh., Starodubtseva E. B.): "Commodity and material values \u200b\u200b- a statistical indicator reflecting on a certain The date of the value of inventories, which includes production reserves, work in progress, remnants finished products" In our opinion, as part of accounting, the concept of TMC is limited to the same list of components that are approved for material and production reserves in PBU 5/01.

Main issues when choosing TMC accounting methods

There are several key questions about the choice of the methods of accounting of the TMC, which need to be consolidated in accounting policies. First, at what value of the TMC will come: immediately according to the actual or using credentials (sub. 80, 204 of the methodical instructions, the order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

Secondly, it is necessary to determine the way to include transport and procurement costs in the cost of material values.

In addition, there are 3 options write off the MPZ. on costs.

It is also necessary to establish a method for debiting the purchase costs, storage and sale of the MPZ in non-trap organizations: monthly in full or proportionally sold goods (sub. 227-228 methodical instructions, order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

All methods accounting of the MPZ. Considered in PBU 5/01 and guidelines approved by the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n.

Regulations for taking into account material values \u200b\u200bin the enterprise

Development of internal acts is an important point To effectively establish processes in the enterprise, implementation and compliance with internal controls, as well as preventing shortage of shortage and errors in credentials. It should be noted that the regulations for consideration of inventory-material values \u200b\u200bdescribe the procedure for the actions of employees and document management to commit a certain operation. And what kind of accounting methods were chosen, is described in accounting policies, in addition, individual specifying internal acts are possible. We describe the main items that can be disclosed in the regulations for accounting of the MPZ:

1. Admission of the MPZ to the warehouse:

• registration of the order / application for procurement;
• check order for compliance with the budget, plan or other standards;
• approval of the order;
• acceptance of the MPZ to the warehouse by the storage room, including the description of the process of checking the incoming documents from counterparties, the purchased MPZ themselves;
• reflection of the data storage order in the system warehouse accounting;
• broadcast primary documents in accounting;
• reconciliation of warehouse and accounting;
• detection of shortage, non-changed supplies, etc.

1. Vacation of materials from a warehouse in production:

• registration of the demand for the warehouse;
• approval of this request;
• registration of internal movement;
• reconciliation of data of warehouse accounting, accounting in workshops and accounting;
• accounting for the movement of materials in accounting.

1. Acceptance of finished products to the warehouse.
2. Shipment of finished products from the warehouse:

• registration of the contract with the buyer;
• receiving an order from the buyer and its approval;
• registration of primary documents for shipment;
• reflection by the storekeeper for shipping data in the warehouse accounting system;
• actions of the protection service when removing finished products from the territory of the enterprise;
• control of payment of finished products, etc.

We led an approximate list of topics that may be affected in the regulations, since it is created taking into account the specifics of the internal processes of a separate enterprise.

RESULTS

Accounting for inventory values \u200b\u200bin the enterprise needs to be developed specifically selected for a particular case of the technique. This technique is reflected both in accounting policies and in the internal regulations on working with TMC. In our article, we reviewed the main issues that should be disclosed in these documents.

Accounting materials - is one of the main accounting operations In the organisation. Materials must be taken to account and make the necessary wiring. The article discusses how to properly organize accounting for the receipt of materials, there are tables with wiring, which you need to reflect in accounting. For more convenient perception of information, examples are given.

In accounting to account for materials, 10 "Materials" account is used. The debit of this account reflects the arrival of the TMC, on the loan of their write-off.

Materials can go to the company's warehouse in several ways:

• buying materials;
• gratuitous transfer of materials;
• in the form of a contribution to the authorized capital;
• can be made by their own.

The cost of materials during admission can be taken into account in two ways:

1. At actual cost (accounting occurs directly on account 10).
2. At discount prices (as an accounting price may be planned cost, average purchased prices), in this case, the cost of the cost of materials is formed using additional accounts 15 and 16.

Video lesson "Accounting materials, wiring, examples"

In this video class, the expert teacher of the Site "Accounting and Tax Accounting for Doodles" Natalya Vasilyevna Gandieva tells in detail about the account of 10 "materials", accounting, type wiring and practical examples. To view the video, click on it ⇓

Slides to the presentation in the lesson you can get the link below.

Accounting for the receipt of materials at actual cost (wiring, example)

If the TMC is accepted for accounting by actual cost, they come immediately to the debit of account 10 at the cost specified in the Supplier's documents. If the organization is a VAT payer, the tax amount is allocated to compensate from the budget to a separate subaccount. Postings when taking into account materials on actual cost look as follows:

An example of accounting for the receipt of materials when buying

Wirings on accounting for the receipt of materials when buying

TZP is written off once a month with one wiring. To determine the sum of the write-off of transport and procurement costs, the following relationship is determined:

Accounting for materials at discount prices using accounts 15, 16 (wiring, example)

If the actual cost is used to take into account the materials, and the accounting price, then the accounting quantity uses additional accounts 15 and 16. In the debit of sch.15, the TMTs arrive at the actual value, and in the debit account 10 already at an account price. The difference between the actual and accounting price is called the deviation and is reflected in the account. Excess Accounting Prices Over Actual Reflects on Credit SC16, Excess actual price Over the accounting - on the debit of sch.16. Wiring are shown in the table below.

Wiring for accounting for materials at discount prices

The table below provides basic wiring for the receipt of materials (TMC).

Consider this option of accounting for materials on a specific example.

Example of accounting for the receipt of materials

Postings on accounting for the purchase of materials in production

If the purchasing price exceeds the account 9, the debit balance is formed, this balance at the end of the month is written off on those accounts where the materials were written proportional to the formula:

(debit balance at the beginning of the month in the account 16 + debit turnover of 16) x credit turn Account 10 / (debit balance at the beginning of the month of the account 10 + debit turnover of the account 10).

If the purchasing price is less accountable, then the account 16 credit balance, which at the end of the month is debited by the formula:

(credit balance at the beginning of the month of the account 16 + credit turnover 16) x credit turnover account 10 / (debit balance at the beginning of the month of the account 10 + debit circulation of the account 10)

In our example, the purchasing price is less accountable, on account 16 credit balance, we define the above ratio:

At the end of the month wiring D20 K16. We write off the amount in the amount of 20,000.

In addition to buying, materials can enter the enterprise and in other ways:

1. Making Materials Own Forces: Wiring D10 K20 (23) - Discarded materials made

Consideration of commodity values

Accounting for commodity values \u200b\u200b(TMC) requires, as a rule, processing large amounts of information. Therefore, the configuration makes most easier the user with the help of a wide use of the default automatic data support mechanism, the ability to enter documents based on other documents using other receptions.

Accounting for goods, materials and finished products is implemented in the configuration in accordance with PBU 5/01 "Accounting for material and production reserves" and methodical instructions for its use.

Operations of receipt, movement and disposal of inventory-material values \u200b\u200b(TMTS) are recorded by entering the corresponding documents to the information base. Accounting wiring at the same time are formed automatically. Posting details are filled on the basis of the information contained in the document.

So, when registering the arrival of the TMC by entering the document "Receipt of goods and services", the nomenclature of the incoming TMC is listed in the tabular part of the document on the "Goods" tab. Moreover, in the process of filling out the table part, the user for each nomenclature position configuration automatically substitute accounting account, accounting account, and some other data. This data is used by the configuration when automatically generating wiring.

Wiring is formed by each record of the tabular part "Goods". As a subconto (object analytical accounting) The debit of wiring indicates the element of the Handbook "Nomenclature" from the column of the table part "Goods".

Thus, the analytical accounting of the TMC is based on the "Nomenclature" directory. This directory stores the names and other details of commodity and material values.

With the automatic substitution of the accounting account of the TMC accounting, the default configuration selects the most appropriate entry from a special list stored in the information base.

To specify account account accounting with a counterparty in the default wiring, the most appropriate entry from another similar list will be selected.

Thanks to the use of the default principle, it is possible to divide the work on the accounting of TMC between accountants and other employees of the enterprise as follows. Accountants carry out general guidelines, control and fill lists used to substitut accounting accounts into the accounting documents of TMC movements. (Moreover, the supplied configuration already contains lists pre-filled with the minimum necessary sets of records). And the staff responsible for the registration of TMC movements (employees of the material and technical supply department, production units, etc.), documents are introduced, fill them with the names of TMC, counterparties and other details, after which accounting wiring Formed automatically according to the rules prescribed by accountants.

Commodity and material values \u200b\u200bmay drop out for several reasons: as a result of sales, transmission to production, write-offs, etc. In the configuration, the following methods of estimating TMC are supported during their disposal:

• average cost;
• at the cost of the first time to acquire material and industrial stocks (FIFO method.

The choice of one way or another is established in the information database in the accounting policy settings of the organization.

In addition to the synthetic accounting of the TMC in accounting accounts, the configuration ensures that analytical accounting for their species is the positions of the nomenclature (that is, elements of the category "Nomenclature") and in storage places (warehouses). This allows you to form accounting reports that reflect the presence and movement of the TMC in the context of the positions of the nomenclature and storage sites in monetary and quantitative terms.

Any organization acquires materials for the company's activities not for their own. And the purchased values \u200b\u200bwill not lie in the warehouse to lie in the warehouse so that the director admired them. They are designed for use in production, during the sale or for managerial needs. Therefore, the acquired materials are further spent in production.

However, the storekeeper or head of the warehouse corresponds to the warehouse for them, and the materials on the account 10 are taken into account. When materials from the warehouse go out, the situation will change: the score and responsible person will change. In this article we will analyze the write-off of materials step-by-step instruction For this procedure for you.

1. Accounting wiring to write off materials

2. Registration of writing off materials

3. Write-off of materials - step-by-step instruction, if not all is spent

4. The norms of writing off materials in production

5. Example Act to write-off

6. Methods of writing off materials in production

7. Option number 1 - average cost

8. Option number 2 - FIFO Method

9. Option number 3 - at the cost of each unit

So, we go in order. If you do not have time to read a long article, see the short video below, from which you will learn the most important on the topic of the article.

(If video is visible unclear, there is a gear at the bottom of the video, press it and select the quality 720r)

In more detail than in the video, we will analyze the write-off materials further in the article.

1. Accounting wiring to write off materials

So, let's start with the fact that we define where purchased materials can be sent. It should be noted that the materials are truly omnipresent and ways, what is called "shut down the hole" at any problematic location of the organization:

• - serve the basis for the production of products
• - Be auxiliary consumable material in the production process
• - perform the function of packing finished products
• - Used for the needs of the administration in the management process
• - Assist in the elimination of fixed assets
• - Used to build new fixed assets, etc.

And on what materials are released from the warehouse, accounting wiring on writing off materials depend on:

Debit 20. "Primary production" - Credit 10. - Released raw materials for the production of products

Debit 23. "Auxiliary production" - Credit 10. - Materials are released in the repair shop

Debit 25. "Promotional costs" - Credit 10. - Ragged rags and gloves cleaner serving workshop

Debit 26. « General running costs» – Credit 10. - issued an accountant paper for office equipment

Debit 44. "Sale expenses" - Credit 10. - issued packaging for packaging finished products

Debit 91-2. "Other expenses" - Credit 10. - Materials released to eliminate fixed assets

There is also a situation when it is found that the materials that are recorded are actually absent. Those. There is a shortage. For such a case, there is also an accounting wiring:

Debit 94. "Shortage and loss from damage to values" - Credit 10. - Writing missing materials

2. Registration of writing off materials

Any economic operation accompanied by the preparation of the primary accounting document, not the exception and write-off of materials. Step-by-step instructions The following item contains the study of primary documents that accompany the write-off process.

Currently any commercial organization It has the right to independently determine the set of documents that will be used to design the writing off materials, so the designing of materials may differ from the organization to the organization.

The main thing is that the documents used are approved as part of the accounting policy and contained all the mandatory details provided for by Article 9 of the Law No. 402-FZ "On Accounting".

Typical forms that can be used when writing through materials (approved by the State Statistics Committee by Decree No. 71a):

• — requirement-invoice (form №-11) applies if there are no limits on obtaining materials
• — limit fence card (form №m-8) applies if the organization has established limits to write-off materials
• — overhead of vacation materials on the side (form №m-15) applied to another separed division Organizations.

These forms, the Organization can refine - remove unnecessary details and add details that organizations are necessary.

The requirement-overhead is suitable for taking into account the movement of material values \u200b\u200bwithin the organization, between material and responsible persons or structural units.

The invoice in two copies is the financially responsible person of the structural division passing material values. One copy serves as a subdivision to the basis for writing off values, and the second - receiving - for the posting of values.

3. Write-off of materials Step-by-step instructions if not all spent

Usually, when making these documents, it is assumed that the released materials were immediately used for their intended purpose, which means they are accompanied by the wiring, which we considered above - on credit 10 accounts and debit 20, 25, 26, etc.

But it happens not always, especially in large production. Transferred to the working plot or in the workshop materials may not be immediately used in production. In fact, they simply "move" from one place of storage to another. In addition, it is not always on vacation materials it is known, for the production of which kind of products they are intended.

Therefore, those materials that from the warehouse are released, but not consumed, should not be taken into account as expenses of the current month, nor in accounting or tax accounting on income tax. What to do in this case, how to write off materials a step-by-step instruction further.

In such situations, the release of materials from a warehouse to the production unit should be reflected as internal movement, using a separate subaccount to account 10, for example "materials in the workshop". And at the end of the month, another document is drawn up - the act of consumption of materials, where the direction of consumption of materials will already be seen. And at this moment will be improved by materials.

Such tracking of the consumption of materials will allow to achieve greater accuracy in accounting and correctly calculate the income tax.

Please note, this applies not only to the materials that go into production, but also to any property, including stationery used for administrative needs. Materials should not be issued "stock". They must immediately be used. Therefore, a one-time operation on debiting 10 calculators on an accounting department of 2 people when checking will certainly cause questions - for what purposes they needed in such quantities.

4. Example of an act to write-off

1. - Or you betray and immediately write off only what is actually spent (at the same time the requirements of the invoice is quite enough)
2. - Or you make an act for the write-off of materials (by the requirement of the invoice, and then gradually acts to write off write off).

If you use acts to write off, do not forget to approve them as part of accounting policies.

The act usually indicates the name, if necessary, the nomenclature number, quantity, accounting price and the amount for each name, number (cipher) and (or) the name of the order (products, products), for the manufacture of which they spent, or the number (cipher) and (or) the name of the cost, the amount and amount according to the costs of the consumption, the amount and amount of the consumption above the norms and their cause.

An example of how such an act may look like - in the picture below. I repeat, this is just an example, the act of an act will depend on the specifics of the enterprise. Here, as the basis, I took the form of an act, which is used in budgetary institutions.

5. Limits of writing off materials in production

Accounting legislation does not establish the rules in accordance with which the materials should be written off into production. But in P.92 of Methodical Indications on the Accounting of the MPZ (the order of the Ministry of Finance dated December 28, 2001 №119n) states that materials are released into production according to the established standards and the volume of the production program. Those. The number of writable materials should not be uncontrolled and the reflecting standards of materials into production must be approved.

Besides for tax accounting It will not be remembered by Article.252 of the NK: expenses are economically justified and documented.

Material spending standards (limits) Organization establishes independently . They can be fixed in estimates, technological cards et al. Similar internal documents. Documents of this kind develops not accounting, according to a division controlling technological process (technologists), and then they are approved by the head.

Materials are written off into production in accordance with approved standards. You can write off materials and over the norms, but in each such case you need to clarify the reason for the extensive write-off. For example, marriage correction or technological loss.

Vacation of materials over limit is made only with the permission of the head or authorized persons. On primary accounting document - invoice requirement, the act - there must be a mark on excess write-off and its causes. Otherwise, the write-off is illegally, leads to the distortion of cost and accounting and tax reporting.

On the subject of expenses in the form of technological losses, you can read: Resolution of the FAS of the North Caucasus District of 04.02.2011. №А63-3976 / 2010, letters of the Ministry of Finance of Russia dated 05.07.2013. №03-03-05 / 26008, from 01/31/2011 №03-03-06 / 1/39, from 01.10.2009. №03-03-06 / 1/634.

6. Methods of writing off materials in production

So, now we know what documents we need to write off materials, as well as we know the account in the debit of which they relate. According to documents, we know, in which materials are written off. Now it's small - to determine the cost of their write-off. How do we determine how much the materials were needed, and how much will the posting on write-off? Let's see a simple example, on the basis of which we study the methods of writing off materials into production.

Example

LLC "Sweetka" produces chocolate candies. Cardboard boxes are bought for their packaging. Let 100 such boxes purchased at a price of 10 rubles. a piece. The packter comes beyond the boxes to the warehouse and asks the store holder to let him go 70 pieces of boxes.

As long as we do not have a question, how much is every box. The packter receives 60 boxes of 10 rubles., Total 600 rubles.

Let it still be purchased boxes in the amount of 80 pieces, but at the price of 12 rubles. a piece. The same boxes. Of course, the storekeeper does not store old and new boxes separately, they are all stored together. The packter came again and wants to get another box - 70 pieces. The question is at what price the boxes released for the second time will be evaluated. Each box is not written how much it cost it - 10 or 12 rubles.

This question can be given different answers - depending on which method of writing off materials into production is approved in the accounting policy of Sladetka LLC LLC.

7. Option number 1 - average cost

After the packter left the box with the boxes for the first time, it remains 40 boxes on 10 rubles. - It will, as they say, the first batch. Purchased another 80 boxes for 12 rubles. - This is the second party.

We consider the results: we now have 120 boxes on total: 40 * 10 + 80 * 12 \u003d 1360 rub. How many on average there is a box, consider:

1360 rub. / 120 boxes \u003d 11.33 rubles.

Therefore, when the packter comes the second time per boxes, we will issue it 70 boxes of 11.33 rubles, i.e.

70 * 11.33 \u003d 793.10 rubles.

And in the warehouse we will have 50 boxes in the amount of 566.90 rubles.

This method is called average cost (we found the average cost of one box). With the further receipt of new batches of the boxes, we will again consider the average and again give the boxes, but already a new average price.

8. Option number 2 - FIFO Method

So, by the time of the second visit, we have 2 parties in stock:

№1 - 40 boxes for 10 rubles. - By the time of acquisition, this is the first party - more "old"

№2 - 80 boxes for 12 rubles. - By the time of acquisition, this second party is more "new"

We assume that we will issue a packer:

40 boxes from the "old" - the first time of acquiring the party at a price of 10 rubles. - Total at 40 * 10 \u003d 400 rubles.

30 boxes from "New" - the second time of acquiring a party at a price of 12 rubles. - Total for 30 * 12 \u003d 360 rubles.

Total we will issue in the amount of 400 + 360 \u003d 760 rubles.

The warehouse will remain 50 boxes of 12 rubles., In the amount of 600 rubles.

This method is called FIFO - the first came, first gone. Those. At first, as it were, we let go of the material from the older batch, and then from the new one.

9. Option number 3 - at the cost of each unit

At the cost of a unit of stocks, i.e. Each unit of materials has its own cost. For conventional cardboard boxes, such a method is not applicable. Cardboard boxes are different from each other.

But the materials and goods used by the organization are in a special order (jewelry, precious stones, etc.), or reserves that cannot replace each other in the usual way, can be estimated at the cost of each unit of such reserves. Those. If we have all the boxes would be different, every we would have plated our tag, then for each of them would be fixed its cost.

Here are the most important questions on the topic of writing materials: step-by-step instructions you have now before your eyes. For those who keep records in the program 1C: Accounting - see video tutorials on writing off materials in this program.

What troubled questions on writing the materials have accumulated from you? Specify them in the comments!

You can also be mentioned in the article on the issue of technological losses.

Displaying Materials Step-by-step instructions for accounting

Commodity and material values \u200b\u200b- an integral part of Activities of each company selling services and even specialized work. Their accounting implies registration of a number of accounting operationsAnd write-off is no exception.

Why and how to write off

Often, organizations have to face situations when the material values \u200b\u200band stocks that have owned them become unfit or used in the production process.

According to the norms of existing legislation, these situations such values \u200b\u200bshould be taken from. To do this, draw up an act of write-off. TMC includes the following directions and elements:

• raw materials;
• commodity reserves;
• improved production;
• finished products.

From a practical point of view, the write-off process is documenting And removing them from accounting. there is several circumstanceswhich cause the need for such operations:

• start of elements of the resource base into the production process;
• completion of the service life of units;
• wear and depreciation;
• breaking;
• loss of quality during natural disasters;
• the increment of serious losses associated with the content of TMC.

The identification of circumstances is carried out by persons who are responsible for the company's TMC. In all cases, accounting is unprofitable because it implies an additional cost.

Sometimes no write-off events can act as a basis for abuse of persons who interact directly with them. Before the manager, it will be decided to write off, for work is accepted special Commission.

Approval of its composition is made with parties leadership. It consists of the chief accountant, persons carrying material responsibility, other specialists (if the write-off process involves the need for knowledge in a particular area). The main tasks of the Commission are concluded the following aspects:

• inspection of the material base;
• establishment of causal relationships;
• definition of losses;
• solving the issue of further fate of the responsible values;
• drawing up a special act;
• analysis of value indicators of materials;
• disposal control.

Methods, order and methods of assessment

The key task of the accountant in the process of conducting the write-off is the rational reflection of the value of values \u200b\u200bthat are subject to retirement. For this applies several basic ways:

• average cost;
• the cost of each commodity unit is separate;
• FIFO.

The procedure for events is simple. When the values \u200b\u200bthat need to write off are going to the Commission. Next, the decision is made to write off, the act is drawn up. Values \u200b\u200bare dropped out, the firm fixes losses and continues to carry out commercial activities.

What document is issued

The main document by which such transactions and operations occurs, is act. His mandatory form It does not have a clear statement in legislation.

Traditionally, a sample is applied, which is set within the company's local act. In this accounting paper should be maintained the following information:

• place, time to draw up documentation;
• the names of the material values \u200b\u200bsubject to debiting;
• inventory numbers, if any;
• the number of TMTS subject to debiting, their amount;
• receipt date;
• storage duration (if there is a need for this);
• causes of write-off factors;
• data on the orders and timing of the recovery of damage from the perpetrators.

The signing is carried out by all members of the Commission. Then this procedure is subject to registration in accounting. In addition to write-off events, on the basis of the act is carried out a few major operations:

• assignment of the value indicator for the costly directions of the production process;
• the direction of materials on the warehouse, if they can be applied within economic purposes.

Compilation of Act is not mandatory procedure . Confirmation of the expenditure and disposal of TMC appears in the invoice and limit card. It is worth take into account the fact that representatives tax Inspection Check documentary evidence very carefully.

Examples and accounting wiring

Accounting operations in the process of write-off inventory values \u200b\u200blook like this.

1. DT 20 kt 10. Vacation of materials to the main production process. At the same time, consumption is taken on materials in the main production. The wiring is drawn up at the cost of materials (such is its sum). As a base document, a limit election card is used for operation, requirement-overhead.
2. DT 23 kt 10. Vacation of materials for auxiliary production and consumption accounting. The amount is the same and equal to the cost of materials. As documents, the bases are the same papers as in the first case.
3. DT 25 kt 10. Vacation of materials for the needs of the general production nature, taking into account the consumption. The amount is the same, the documentation is similar.
4. Dt 26 kt 10. Vacation of materials for generality goals. Material consumption is in accounting. The documentation on the basis of which the wiring is made similar to.
5. DT 10 kt 10. Vacation of materials on warehouses and in storeroom premises of workshop units. A certificate document is considered an invoice for internal movement.

Thus, there are many postings confirming the operation.

Actions after writing off

After writing off the company continues to work. Disposable TMCs are subject to disposal or distribution in other directions. General procedure before write-off, during this process and then looks in the following way:

• determination of technical condition and features for each individual unit of inventory and material values;
• carrying out the procedure for the design of the necessary documents;
• gaining a special permit for the operation to write off TMC;
• carrying out work related to dismantling, disassembling property objects;
• disposal of written off materials and registration of what remains in the liquidation process;
• writing off accounting.

Responsibility for incurring an act

In some cases, as already noted, document drawing up is not mandatory. Nevertheless, the responsible specialist does not recommend executing a refusal to conduct this event, because it will have to replace the documents under consideration with special overheads, which will require tremendous time.

Ignoring legislation norms fraught with certain types of responsibility. So, an employee who is the main on the values \u200b\u200band operations with them may lose their positions, to incur a penalty penalty and even go to prison (with particularly large sizes of TMC).

Responsibility is relying not only for incorrect drafting of documentation, but also for the intentional provision of false data in it, concealing from the controlling authorities of certain facts, etc.

Regulatory regulation

Regulated similar operations through documents of various levels. In general scale, these are government decrees, decisions, orders. In place, we are talking about acts, orders, other regulatory papers.

An important role is played by the accounting law, which reflects all norms and orders of action within such circumstances.

Thus, the procedure for writing off commodity values \u200b\u200brequires a special approach and knowledge of the case. Non-compliance legislative norms It is fraught with a high level of responsibility and distorting materials in accounting information.

A competent approach to the operation guarantees successful paperwork and lack of problems with controlling instances, as well as a stable profit.

On how to write off spoiled goods and materials, you can find out in this video.