Failure transfer to operation.
For reflection in the accounting of transmission operations to the exploitation (IBE, low-values, low-state assets, library foundations) is designed to "transfer low-value commissioning" (documents ® low-value assets ® Selfary commissioning).
Create a new document (the Insert key or the Add button) or can be introduced on the basis of the document "Arrival of goods and services" (Documents → Procurement → Arrival of goods and services → Implement the document "Transfer of Selfary Operation" on the basis).
In the header of the document, if necessary, change the date (we type manually or press the F4 key (a calendar will appear - select the required date and press the "ENTER" key)), the current date will be automatically filled. The "Organization" field will be filled automatically. If there are several firms in the program, then using the "..." button or the F4 keys choose the necessary organization. Using the "..." button or the F4 keys, select the organization's unit in which the low-state is transmitted, from the reference book "Units of Organizations". Next, using the "..." button or the F4 keys, select the warehouse from which the low-state is transmitted, from the reference "Warehouses (storage locations).
On the bookmark " Low-value assets»Insert, or the Add button, create a new string and using the" ... "button or the F4 keys choose a material-responsible person to whom a low-value is transmitted from the directory" individuals ". Next, using the "..." button or the F4 keys, we choose a low-rated asset transmitted from the "Nomenclature" directory. For each asset, it is specified to use from the "Use destination" directory.
If there is no element in the "Destinations of Use" directory, then create a new one. To do this, press the INSERT key or the Add button. In the "Destination of Use: Creating" window that appears, the nomenclature and the name will be filled automatically on the basis of a low-value asset. If necessary, the name can be changed. Using the "..." button or the F4 keys, we select the type of formation (on the machine, a low-speed freezing item is filled):
Low-speedless item,
Low-minded asset
Library funds.
The number according to the issuance standards on the machine will be filled with 1,000 pcs. If necessary, the quantity can be changed. Next, we put the term of useful in months. Using the "..." button or the F4 keys, select a way of reflecting expenses from the reference book "Ways to reflect depreciation costs (costs)", which is created manually.
Reference books → Non-current assets → Methods for reflecting depreciation and improvement costs. The Insert key or the Add button, create a new way of reflecting the costs. Fill the "Name" field. Using the "..." button or the F4 keys choose the necessary organization. In the tabular "methods" by the Insert key or the Add button, create a new string. If necessary, fill in the division and division of the organization. In order not to create separately for each division of an identical way of expenses, you can not fill the unit and division of organizations. Using the "..." button or the F4 keys, select the cost of the cost from the Cost Articles directory. Then, using the "..." button or the F4 keys, select the cost of the cost of the "Accounting Account Plan" and select the tax assignment of costs from the Tax Assignments and Costs.
After you have created and chose a way to reflect the costs, press the "OK" button.
After selecting the use of the use, the amount of the low-stately transmitted is filled automatically by the number of issuance standards. If necessary, the quantity can be changed. The accounting account (BU) of the lowrage is filled automatically when choosing a low-value asset based on the information of the information of the accounting account of the nomenclature account. If necessary, using the "..." button or the F4 keys, change accounting account from the "Accounting Accounting Plan". Then use the "..." button or the F4 keys fill the tax intendency (VAT) from the Tax Assignments and Cost Tax Guide.
In addition to the line input, the document provides for the possibility of selecting positions into a tabular part of the document using the " Selection" When using the "Selection" button first, a low-rated asset is chosen, and then the material-responsible person is affixed. When you click on the "Selection" button, the Handbook "Nomenclature" in the selection mode will open. The following selection options are provided for this document:
- According to the directory,
- According to the remnants of the nomenclature.
When selecting the "directories" option, a list of nomenclature positions is shown as it is recorded in the Nomenclature directory. The residual display mode is activated by the installation of the "Show residues" flag. The remnants in the list of positions of the nomenclature are shown in the warehouse specified in the document. In the column "Free residue" shows the balance of goods in the warehouse selected in the document. In the column "The remainder of the organization" shows the balance of goods at the selected warehouse, taking into account the organization selected in the document. When selecting "on the remnants of the nomenclature", the list shows only those positions of the nomenclature that are available on the warehouse selected in the document. When selecting goods to the document, the contextual search mode is implemented ("Search by"). The contextual search is carried out by the following details:
- product name,
- full name of the goods,
- code of goods,
- article of goods,
- barcode of goods.
After selecting the desired position and click on the Enter key, the cursor will be set to the desired position in the list. The selection is made by double-clicking on the desired position or by pressing the "ENTER" key. Also provides the possibility of selection in the dialog box. For the selection option "By Director", the cursor is set on the Code Count or on the Count "Nomenclature", the code or initial names of the name are recruited, and the "Enter" key is pressed. After selecting the desired position with a double-click or by pressing the "Enter" key, we transfer the goods to the table part of the document. For the option of the selection "on the remnants of the nomenclature", the cursor is placed on the "Code" field or on the "Nomenclature" field, code or initial names of the name are recruited, and the Enter key is pressed. After pressing the "ENTER" key, the goods are immediately transferred to the tabular part of the document. When selecting, you can select a specific set of position of the position of the nomenclature. For this purpose, the "Request" flag is intended: "Quantity". When installing this flag, you will request a specified nomenclature position parameter. If the flag is not set, there will be no request to be issued, and when the nomenclature position is retrieved, the amount will increase by 1.
If necessary, the tab " Additionally" Fill the "Base" field. With the "..." button or the F4 keys, we choose allowed, through whom, released from the reference book "Employees of the Organization".
Also, if necessary, the tab " Commission"(Chairman, Composition of the Commission). The data is taken from the directory "organization employees". On the Commission tab, you can use the "Select Commission Composition" button, where you can provide a certain composition of the commission, the signatures of which are used when printing documents.
We carry out a document ("OK" button).
In this article, we will analyze the procedure for debiting materials in 1C Accounting (on the example of the configuration of BP 8.3), as well as give step-by-step instructions for writing off. First, consider the methodological approach from the point of view of accounting and tax accounting, then the procedure for the user's actions when writing through materials in 1C 8.3. It should be noted that the general procedure for the write-off of materials is considered, excluding certain sectoral nuances. For example, a development, an agricultural or manufacturing enterprise requires additional standard documents or acts to write-off materials.
Methodological instructions
In accounting, the procedure for debiting materials is regulated by PBU 5/01 "Accounting for material and production reserves." According to paragraph 16 of this PBU, there are three options for writing off materials oriented materials:
- the cost of each unit;
- average cost;
- the cost of the first time for the acquisition of the MPZ (FIFO method).
In tax accounting, when writing through materials, it is necessary to focus on Article 254 of the Tax Code of the Russian Federation, where, paragraph number 8, options for the assessment method are indicated, oriented to:
- cost of a unit of stocks;
- average cost;
- the cost of the first time of acquisitions (FIFO).
An accountant should be consolidated in accounting policies the selected method of writing off materials for accounting and tax accounting. It is logical that to simplify the accounting in both cases, the same method is chosen. Often, the write-off of materials for medium cost is used. The cost of the cost of the unit is appropriate for certain types of industries, where each unit of materials is unique, for example, jewelry production.
|
Debit invoices |
Credit account |
Wiring Description |
|---|---|---|
|
Write-off materials for main production |
||
|
Write-off materials for auxiliary production |
||
|
Write-off materials for general production costs |
||
|
Write-off of materials for generality expenses |
||
|
Write-off materials on expenses related to the sale of finished products |
||
|
Disposal of materials when they are gratuitous |
||
|
Write off the value of materials when they are damaged, theft, etc. |
||
|
Write-off of materials lost as a result of natural disasters |
Typical wiring to write off materials
Before debiting materials in 1C 8.3, set (check) the corresponding account settings.
Accounting Policy Settings when writing off materials in 1C 8.3
In the settings by finding the submenu "Accounting Policy", and in it - "The method of assessing the MPZ".
It should be remembered here about a number of specific features characteristic of configuration 1C 8.3.
- Enterprises in general mode can choose any method of evaluation. If a method is needed at the cost of a unit of material, the FIFO method should be selected.
- For enterprises, it is considered the most suitable such method as FIFO. If a simplified in the amount of 15%, then in 1C 8.3 there will be a strict installation on the write-off of materials according to the FIFO method, and the choice of method for estimating the "average" will be unavailable. This is due to the peculiarities of tax accounting for this tax mode.
- Pay attention to the supporting information 1c, which suggests that only in average, and in no way differently, the value of the material taken into the processing (account 003) occurs.
Writing the materials in 1C 8.3
To write off materials in the program 1C 8.3, you need to fill out and conduct a document "requirement-overhead". The search for it has some variability, that is, it can be carried out in two ways:
- Warehouse \u003d\u003e requirement-invoice
- Production \u003d\u003e requirement-invoice
Create a new document. In the document header, select the warehouse from which we will write off materials. The Add button in the document creates entries in the tabular part. For convenience, you can use the "Selection" button, which allows you to see the remnants of materials in quantitative terms. In addition, pay attention to the associated parameters - the Cost Accounts tab and the checkbox "Cost accounts on the" Materials "tab. If the check mark is not installed, then all positions will be written off to one account, which is set on the Cost Accounts tab. By default, this account that is installed in the accounting policy settings (usually 20 or 26). This indicator can be changed manually. If you need to write off materials on different accounts, then set the checkbox, the Account tab will disappear, and the "Materials" tab will be able to install the necessary wiring.
The form screen is shown below when you press the "Selection" button. For the convenience of work to see only those positions that are actual residues, make sure that the "only residues" button is pressed. We select all the necessary positions, and click the mouse, they fall into the section "Choose Positions". Then click the "Move to Document" button.
All selected positions will be displayed in a tabular part of our document to write-off materials. Please note that the "Costs account" parameter is enabled, and from the selected positions "jumped apple" is written off on the 20th score, and "drinking water" - on the 25th.
In addition, be sure to fill out the section "Cost division", "Nomenclature Group" and "Cost End". The first two becomes available in the documents if settings are set in the parameters of the system "To keep accounting costs for divisions-to use several nomenclature groups". Even if you keep records in a small organization, where there are no divisions on the nomenclature groups, you will install the item "General Nomenclature Group" in the reference and choose it in the documents, otherwise problems may arise when closing the month. In larger enterprises, the proper maintenance of this analytics will allow you to quickly receive the necessary cost reports. The cost division may be a workshop, a plot, a separate store, etc., according to which it is necessary to collect costs.
The nomenclature group is associated with the types of products. The nomenclature groups reflect the amount of revenue. At the same time, for example, if different workshops produce the same products, one nomenclature group should be indicated. If we want to see separately the amount of revenue and the amount of costs for different types of products, such as candy chocolate and caramel, should be installed different nomenclature groups when the raw materials are vacated in production. When specifying cost articles, focus on at least the Tax Code, i.e. You can specify the items "Material costs", "labor costs", etc. This list can be expanded depending on the needs of the enterprise.
After specifying all the necessary parameters, click the "Conduct and Close" button. Now you can see the wiring.
With further accounting, if you need to write a similar requirement, you can not create a new document, but to make copy, using the standard features of the program 1C 8.3.
Medium price calculation algorithms
The algorithm for calculating the average price, on the example of the position "Pottle Apple". Before writing, there were two arrivals of this material:
80 kg x 1 200 rub \u003d 96 000 rub
Total average at the time of write-off is equal to (100,000 + 96,000) / (100 + 80) \u003d 1088, 89 rubles.
We multiply this amount by 120 kg and get 130 666.67 rubles.
At the moment of write-off, we used the so-called moving average.
Then after the write-off was received:
50 kg x 1 100 rub \u003d 55 000 rub.
Weighted average average per month is equal to:
(100 000 + 96 000 + 55 000) / (100 + 80 + 50) \u003d 1091.30 rubles.
If you multiply it at 120, we get 130 956.52.
The difference 130 956, 52 - 130 666, 67 \u003d 289, 86 will be written off when closing the month when performing a regulatory operation adjustment of the value of the nomenclature (the difference in 1 kopecks. From the calculated appeared in 1C when rounding).
In this case, the cost of expenses for the month will be as follows:
100 kg x 1 000 rub \u003d 100 000 rub
20 kg x 1 200 rub \u003d 24 000 rub
Total total of 124,000 rubles.
Important addition
The formation of invoice requirements and their application requires the implementation of an important condition: all materials written off from the warehouse must be spent for production in the same month, that is, the write-off of their total cost on costs is correct. In fact, it does not always happen. In this case, the transfer of materials from the main warehouse should be reflected as moving between warehouses, to a separate subaccount of account 10, or as an option, on a separate warehouse on the same subaccount on which it is taken into account. In this case, the materials on the costs should be written as an act to write-off materials, indicating the actual amount used.
An Act option printed on paper should be approved in accounting policies. In 1C for this, a document "Replacement report" is provided for this, through which, according to the products produced, it is possible to write off the materials manually, or if standard products are made, the specification is made in advance by 1 unit of products. Then, when specifying the amount of finished products, the required amount of material will be calculated automatically. In more detail about this version of work, it will be described in the next article, in which such special cases of writing off materials such as accounting of overalls and write-off in the production of damask raw materials will also be covered.
In this article, we will consider in detail the step-by-step instructions, how to keep records and write-off materials in 1C 8.3 from account 10. The choice of a document for accounting for materials depends on the purpose of this write-off:
- In order to transfer both its own and the Davali materials in production or operation, it is necessary to use the document "requirement-invoice." Examples of such TMTS - stationery, auto parts, various IBEs, construction materials, etc.
- In the event that it is necessary to write off the materials that have come into disrepair or actually missing, but those listed in the program, you need to use the "write-off of goods".
Write-off materials in production
In the "Production" menu, select "Overhead Requirements".
Create a new document and in its document header, specify a warehouse or unit (depending on the settings). In the case when you need to reflect any type of production, set the "Cost accounts on the Materials tab. After that, additional speakers will appear in the table part of the materials, which will need to be filled:
- Cost account. By the value in this column, the spending on writing off is carried out.
- Subdivision. Specify the unit to which these costs will be written off.
- Article costs.
In the tabular tab, on the Materials tab, list all those that need to be written off with the number of quantity. Wrong materials should be available on account 10.
After you filled out the document, spend it. As a result, wiring was formed, writing off materials into production according to the accounts specified in the table part:
- Dt 26 - CT 10.01.
Print forms of this document are located in the "Print" menu in a rather part of it.
Write-off of stationery materials in 1C 8.3 considered in this video:
Write off of daval materials
To reflect the write-off of the customer's materials on the Davalch scheme in 1C, go to the appropriate tab of this document. On it, specify the customer, and add the necessary nomenclature positions with the number of them in the tabular part. and transmissions will be filled automatically (003.01 and 003.02).
Let's spend the document and open it movement. Please note that in well () this operation is not taken into account due to the fact that it does not affect the recognition of income and expenses.
Document "Write-off of goods"
This document is created from the "Warehouse" menu - "".
Fill in the header of the document by specifying the unit or warehouse on which the writable goods are written off. When the write-off occurs when the shortage of the inventory is detected, the link to it is also necessary to specify in the document header. If the goods that came into disrepair are written off, do not specify anything in this field.
The table is filled manually. If an inventory is specified, then add goods can be automatically using the "Fill" button.
Unlike the previous document, the movement was formed on account 94 - "shortages and loss from damage to values."
The write-off of corrupted TMTs and discussed in this video:
Based on this document from the Print menu, you can form an act of write-off of goods and TORG-16.
Quite often we are asked about how to take into account material values \u200b\u200bworth up to 40 thousand rubles? According to paragraph 5 of PBU 6/01 "Accounting for fixed assets", they can be reflected in the composition of material and production reserves. Of course, it is much more profitable to incorporate the cost of such TMC to expenses at a time, rather than accrued depreciation. But some nomenclature positions are quite valuable property. For example, office and household appliances often fall into this category: laptops, printers, televisions, refrigerators, etc. Just write them off as ordinary materials, "the hand does not rise." I would like to take into account this property in the context of material and responsible persons and control its presence. How to organize such accounting in the program 1c: enterprise accounting 8 edition 3.0?
First of all, reflect the arrival of the TMT.
Create a document with the type of "Goods (invoice)", as an account of accounting, we indicate 10.09
If there are no speakers in your document to select account account accounts, you need to slightly change the program settings. In detail about this, I told in the article why in 1C 8 documents not visible accounting accounts?
After admission, the following movements on account accounts are formed.
Then it is necessary to transfer the TMC into operation and write their cost to costs. But first you need to make sure that the program includes the necessary functionality. Go to the "main thing" tab.
In the "Reserves" section, we set the checkbox "Overalls and a special service".
Then we close the form, go to the "Warehouse" tab and select the item "Transfer of Materials".
Fill in the bookmark "Inventory and household accessories".
What do you need to specify in the "way of reflection of expenses" in the column?
Here the element of the same name is selected, containing information about the cost account and subconto, which you need to write off the cost of the TMC.
You can select an existing way or add a new one.
We carry out the document and see the following movements on accounting accounts.
Simultaneously with the inclusion of the value of the TMT, this nomenclature is placed on the MC.04 offline account, which is recorded in the context of material and responsible persons.
At any time, on this account, you can form a working outer statement and see the materials in operation.
When it is necessary to finally write off the TMC, for example, due to breakdown or physical wear, you need to use the document "Write-off of materials from exploitation."
In this case, the return wiring on the MC.04 account will be formed.
Commodity and material values \u200b\u200b(TMTS) are materials that organizations use for household needs and for the production of products. Accounting for materials in 1C 8.3 Accounting is carried out by type of TMC on different subaccounts opened to the account 10 "Materials". Here read in detail about the TMC registration in 1C 8.3 with step-by-step instructions.
Read in the article:
Accounting TMC in 1C 8.3 is divided into two main stages - admission and write-off. The receipt of materials in 1C 8.3 is issued by the document "Patch on the receipt of goods". Write-offs make in different ways depending on the nature of the disposal of materials. In this article we will tell how to write off materials in production. Read later, as in 6 steps to make accounting for materials in 1C 8.3 Accounting.
Arrival of materials in 1C 8.3
Step 1. Create in 1C 8.3 TMC arrival
Go to the "Shopping" section (1) and click on the link "Receipt (acts, overhead)" (2). A window will open to create an invoice for materials.In the window that opens, click on the "Arrival" button (3) and click on the "Goods (Overhead" link "(4). The form of the invoice for filling will open. 
Step 2. Fill in the requisites of the invoice on the admission of TMC in 1C 8.3
In the form of the invoice, specify:- your organization (1);
- supplier of materials (2);
- which warehouse received materials (3);
- details of the contract with the supplier of TMC (4);
- number and date of the invoice (5).
Step 3. Fill out the material part of the overhead in 1C 8.3
Click "Add" (1) and click on the "Show All" link (2). The nomenclature directory will appear.
In this directory, choose the material (3), which you entered. Next, specify in the invoice:
- quantity (4). Specify the number of materials received to the warehouse;
- price from the invoice (UPD) from the supplier (5);
- vAT rate from the invoice (UPD) from the supplier (6).
Now in Accounting 1C 8.3 appeared records of the debit of account 10 "Material". To see the wiring on the created invoice, click on the "DTTT" button (9).
In the wiring window, it is clear that the material is credited to the account of 10.01 "Raw materials and materials" (10). Also on the debit of account 19.03 "VAT on acquired material and industrial reserves" (11) reflects the receipt of VAT. Correspond to these accounts with account 60.01 "Calculations with suppliers and contractors" (12). 
So, the receipt of materials is decorated, now the next stage is a write-off.
Writing the materials in 1C 8.3
Step 1. Subscribe 1C 8.3 requirement-invoice
To write off materials for production costs in 1C 8.3 use the requirement-invoice. To create this document, go to the "Production" section (1) and click on the "Requirement Requirements" link (2). A window will open to create a document.
In the window that opens, specify:
- your organization (3);
- date of vacation of materials in production (4);
- warehouse from which write off materials (5).
Step 2. Fill out the material part in the request-invoice
In the "Materials" tab (1) add TMT to write off. To do this, click the Add button (2). Next, select Material (3) in the Handbook "Nomenclature", which is written off in production, and specify its amount (4). Cost account (5) by default setup 20.01 "Basic production". If necessary, put another cost account in this field. In the field "Nomenclature Group" (6) Select a group for writing off materials. These groups combine different types of products, such as "furniture", "windows", "doors". In the field of "Cost Articles" (7) Select a suitable article, for example, "main production costs".For reflection in accounting for writing off materials in production, click "write" (8) and "Conduct" (9). Now in accounting there are records:
Debit 20 Credit 10
- write-off materials in production 
Step 3. Print out 1C 8.3 requirement-invoice
In order to print a document, click the "Print" button (1) and click on the link "Requirement-overhead (M-11)" (2). A print form will open.
Click on "Print" (3) To send a requirement-invoice printer.
Subscribe a document from material and responsible persons. In the section "Let's release" his signature puts the storekeeper who gave the goods. In the section "Got" a person who accepted the goods into the production shop signs.
