Purchased materials for the work of an enterprise or office are spent over time, which means there is a need to write them off. Materials can be spent for the production of products on the stationery needs of office workers, for the needs of the service personnel, they can also be simply corrupted or stolen or transferred to another organization by selling or exchange.
The complexity of the accounting of materials is that they are all different, differently used, have different value and service life. Therefore, the order of their write-off varies.
Procedure for writing off materials
To make a write-off of materials you need:
- Create an act of writing
- Attach accounting certificate.
To write off materials, a commission of materially responsible persons is created, which is an act to write-off. The act should be compiled in three copies: one for accounting, as a basis for writing off materials from a responsible person, the second for the commission, and the third copy of the material and responsible person.
How to make an act to write-off materials
Exists unified form Act to write-off materials, which is approved by the State Statistics Committee of the Russian Federation.
In the act, such elements must be present:
- date and place of its preparation
- Name, position of each member of the commission, his signature
- Table with a list of writable materials, their number, cause of write-off (write-off in production, unsuitability for further use, theft, gratuitous transfer)
- price and total amount for each type
- at the very bottom, I will register a total amount for which the goods are written off.
Each member of the Commission signs the act, and then it is approved by the company's head or enterprise. The commission may include a representative of SanEpidadzor or another controlling organization. The signature of the head, approving the write-off, is raised in the upper right corner of the document, indicating the position and decoding of the signature, and the date approval date is set.
If the materials move inside the organization for its needs, for example, on the production of some products, the needs of office workers or attendants, then there is a write-off in production. In this case, the materials are issued from the warehouse of the enterprise.
Documents required for writing off materials in production
When transferring materials from a warehouse of an enterprise to various divisions, primary accounting documents are drawn up, their forms approved by the Resolution of the State Statistics Committee of Russia No. 71a of 10/30/1997 and are mandatory for use.
These include:
- limit fence cards (typical intersectoral form № M-8)
- overhead on vacation material (typical inter-sectoral form No. M-15)
- overhead requirements (typical inter-sectoral form No. M-11)
Registration of an act on the write-off of materials in the production of materials in the production of materials in production is envisaged in cases where the organization writes off their divisions. In such cases, the grounds for write-off are not indicated, and everything is drawn up as internal movement, and the consumed materials are made up with an act of consumption.
Such an act is made up by a division that receives and consumes the material. In album unified form There is no such form, which means that each organization has the right to develop it for himself, given the requirements of "On Accounting" of Article 9 Federal Law from 11/21/1996 No. 129-FZ. The form of drawing out of expenses, its order and frequency is necessarily fixed in accounting policies Enterprises.
In the flow act, you must specify:
- name of material
- number of units
- price per unit and total For every kind
- cipher, the name of the order for which the material was spent, or cipher, the name of the cost
- total amount of expenses and amount
- the amount is over the norm, the amount of overpowering and its cause.
If necessary, the number of products manufactured or the amount of work performed is indicated.
The write-off of raw materials and materials in production can be made, based on production reports, which are compiled by technological maps and in accordance with the approved standards for the consumption of materials per unit of products.
Each division of the company makes monthly reports on the movement of materials and their presence, transmitting it to the accounting department. Accounting checks reports, checking them with accounting and warehousing data.
Features of accounting VAT
Both in accounting, and in tax accounting, the cost of the MPZ is determined by the cost of their acquisition, and the value added tax is not taken into account. Therefore, write off materials and raw materials in production, do not indicate VAT in the act on consumption.
VAT, which places the seller of materials or raw materials, is included in tax deduction Already after making material and production costs, as well as subject to all conditions prescribed in Articles 171, 172 of the Tax Code of the Russian Federation. If the company is working, which is not subject to VAT, the presented tax will be taken into account in the initial price of the materials, services or works.
More information can be obtained by asking questions in the comments to the article.
Documents for writing off materials
The primary documents, on the basis of which the number of materials to be debited on the cost of completed work is calculated:
If you have any questions, you can always ask them on the forum in the branch
1. Act of acceptance of work performed form 2signed by the Customer, which lists the volume of work performed during the reporting period;
2. Act inventory unfinished building production which indicates the number of works in the incomplete parts of the structural elements and types of work at the beginning and end of the reporting period;
3. Production per unit of work and a list of basic materials, structures and parts to be included in the M-29 form report;
four. " Report on the consumption of basic materials in construction in comparison with production standards" by m-29 form.
5. Material report form M-19;
For writing off materials, the M-29 form report serves as a basis for writing off materials The cost of work and comparison of the actual consumption of materials with consumption determined by production standards. The report is conducted in a materially responsible person separately for each facility facility in natural meters. The object of construction is every single-standing building or structure (with all related equipment, tool, equipment, gallery, overpass, internal networks of water supply, sewage, gas pipelines, power supply, utility and auxiliary supervisory buildings, improvement and other works and costs) Construction, reconstruction or expansion of which should be compiled a separate project and estimate.
If there are several foremen on the facility, then m-29 form It is compiled by a senior stud, which, as a rule, is a material and responsible person on this facility. M-29 form It is drawn up monthly on the basis of the acts signed by the Customer of the work performed for the corresponding period. Data on the regulatory consumption of materials, as well as the number of actually consumed material, is filled with a materially responsible person and are checked by employees of the production and technical department.
Savings or overruns of materials for each month is defined as a difference between the actual flow rate and flow rate calculated on the production standards. At the same time, the savings are shown with the minus sign (-), and overruns - with a sign plus (+).
For each case of overpowering or saving materials, a material-responsible person represents a written explanation that is attached to the report. Based on the explanations of the materially responsible person on the reasons for deviations by employees of the production and technical department, and in some cases the main engineer of the organization adopted the relevant decisions, after which the NTO engineer is affixed by the amount of materials written off at the cost.
In cases where the number of fixed materials actually spent on the production of the CMR is less than the norms calculated on the norms, the actual amount of consumed materials is approved to the cost-effectiveness. If the number of actually consumed materials is more than the amount calculated on the norms, and the consumption of material is technically justified or caused by the production necessity, the amount permitted by the head of the organization is written off. It is not allowed to write off at the cost of CMR technically unreasonable distribution of materials. For each occasion of the unreasonable recalculation of building materials, on the basis of an explanatory note of the materially responsible person, the manager adopted an appropriate decision on reimbursement of the value of such materials, attributing it to the damage, etc. after filling out all data report for M-29 Sign up by all responsible performers is approved by the chief engineer or the head of the enterprise and is transferred to the accounting department.
Thus, in production at the same time implement technical and economic Service, as well as the leaders of the enterprise.
Some cases of abnormalities and possible explanations of their reasons:
1. Often, material and responsible persons explain the savings of materials by the fact that the material is actually obtained and laid in the case, but the primary documents for the arrival of inventory values \u200b\u200bare not issued by the supplier or are lost by a materially responsible person. As a result of this, in accounting, the material is not listed and, accordingly, cannot be written off. Therefore, in the form of M-29, the material savings are shown in the current month, and next month, if there are TN and TN - overrun. However, such an explanation cannot be recognized as reasonable, as according to Art. 27 of the Law of the Republic of Belarus "On Accounting and Reporting", currently, the fact of the commitment of the economic operation is confirmed by the legal force of the primary accounting document. Compilation of primary accounting document It is an integral part of the most economic operation. In this situation, the company's accounting, a material-responsible person or other responsible performer (supplier) must ensure that the necessary document is available.
2. Sometimes saving one material is explained by the overrun of the other, i.e. replacement material. Such an explanation can be made subject to the following conditions:
- replacing the material is allowed in cases where there is no source material of the required quality and quantity;
- the replacement is carried out on the material close to the initial intended purpose;
- the use of another material does not violate the production technology and does not dramatically increase the cost of work. For example, replacement jumpers can be replaced with a metal profile (channel), reinforcement.
The conclusion about the admissibility of the replacement gives the chief engineer, and in some cases (for example, when replacing the supporting structures) - a design institute that has developed design and estimate documentation for this object. In the form of M-29, the replacement fact is drawn up by reducing the number of one material or exclude it from the form and at the same time increases the number of other material.
3. When debiting building materials and structures at cost, it is necessary to take into account that precast concrete products, metal structures, carpentry and other piece products cannot be spent in quantities more than production rate. No losses are also unacceptable. There can be no savings and for commercial mixtures (solution, concrete), as they lose their technological properties for a short period of time and should be laid in directly after receipt. For the same reason, in the material report, M-19, as of the 1st number of each month, the residue of the commercial mixtures cannot be listed. In the presence of such a situation, the explanation gives a material and responsible person. In cases where the scope of work with the use of commodity mixtures is small, their manufacture in the construction conditions is allowed.
Any unreasonable deviation from the norms speaks of non-compliance with the production of work. Unconfirmed savings also testifies to the overestimation of the volume of work performed (registry). An exception may be cases when a rationalization proposal has been introduced on this complex of work. Unreasonable processing of materials can also confirm the assumption of marriage or other unproductive losses, which requires investigation and registration of additional documents. In the form of M-29, there is only the main and auxiliary building materials. The M-29 form does not reflect the flow rate of low-value and listening items, the tool. To substantiate the write-off from the account of material and responsible persons, materials received from the Customer and not listed at the Contractor on the balance sheet should also be m-29 formBut a separate it is an instance. This is necessary in order to writing off materials Accounting could definitely determine the nomenclature of the details of their belonging to the contractor or customer.
Writing off materialscorrection about the cost of work performed (form 2) is calculated using production programs. An integral part This document is a set of materials to the act of work performed on the basis of the regulatory need. Filling and submission to the accounting department In this situation, the M-29 form is mandatory, since it is precisely (and not an act of work performed) is the basis (primary document) to write off materials from under the report of a materially responsible person and attribute their value to the cost of the CMR.
Accounting for materials - the process of time consuming and often causes difficulties in accountants of construction companies. Is it possible to make it easier and not to make extra papers? Take about it and talk.
Providing materials. Accounting at the general contractor
The situation is as follows. The organization knows exactly what it buys materials to a specific object - they immediately turn into and ship, bypassing the warehouse, which, in fact, and not.
At the same time, the organization is the general contractor. The work performs the subcontractor, partly - from the materials of the general contractor.
It is legitimately whether to form the receipt of materials through the receipt order in the form No. M-4 by wiring:
Debit 10 Credit 60
- acquired materials for the construction of an object;
Debit 19 Credit 60
- Allocated value added tax on materials.
And then immediately write off building materials through "Movement" in form No. M-11 ("requirement-invoice") at the date of signing the act of a subcontractor of the work record:
Debit 20 Credit 10
– the cost of consumed materials was written off.
And the necessary forms No. M-15 ("Watching on vacation of materials on the side") and No. M-29 ("Report on the consumption of basic materials in construction in comparison with the cost determined on production standards") to be issued separately and simply to attach to a common document flow ?
Recall: forms No. M-4, No. M-11, No. M-15 approved by the Resolution of the State Statistics Committee of Russia of October 30, 1997 No. 71a. Form number M-29 is not a unified (approved the CSS of the USSR on November 24, 1982 No. 613).
Legal relations
The contract of construction contract may be provided for that the construction of materials is carried out by the customer (paragraph 1 of Art. 745 Civil Code RF). After the completion of the work, the Contractor is obliged to submit a report on the consolidation of the material to the Customer. This is established in paragraph 1 of Article 713 of the Civil Code of the Russian Federation. Two options are possible in the situation under consideration.
1. Transfer of materials by subcontractor on a daval basis.
2. Implementation of materials by the general contractor subcontractor.
Accounting
Accounting davalic Materials is conducted in accordance with the methodological instructions on accounting Inventories approved by the order of the Ministry of Finance of Russia of December 28, 2001 No. 119n (hereinafter - Methodical instructions).
The organization that has passed its materials to another organization for processing (processing, performance of work, manufacturing products) as a davalic, the cost of such materials from the balance does not write off, but continues to take into account the account of the corresponding materials on a separate subaccount (p. 157 Methodical instructions). According to the instructions on the application of an accounting account plan ... Movement of materials transferred to the processing to the side, the cost of which is subsequently included in the cost of manufactured products obtained from them, takes into account the subaccount "Materials transferred to the side of the account 10" Materials ". According to paragraph 1 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ, all economic operations, including the use of Davalic raw materials, should be issued by exclusive documents. These documents serve as primary accounting documents that are the basis for accounting. Unified forms, as already noted, approved. So for registration of operations with davalic raw materials The general contracting organization should be used, given that the methodological instructions are registered in the Ministry of Justice of Russia (February 13, 2002 No. 3245). So, are mandatory for use. That is, it is necessary to reflect operations with Davalic raw materials.
Debit 10 subaccount "Materials transmitted to processing to side"
Credit 10 subaccount "Building materials"
- Davalic materials subcontractors are transmitted;
Debit 20.
Credit 10 subaccount "Materials transmitted in processing to side"
- The value of the customer consumed by the subcontractor is written off.
According to the author, simplifying due to the non-use of the subaccount "Materials transferred to the processing to the side" to the account 10 is a violation of the above-mentioned accounting standards. And non-suite forms primary documentsreflecting the movement of materials, also contradicts the requirements of Law No. 129-ФЗ on the design of all homogenerations by exclusive documents. What will affect negative consequences and for tax accountingwhich uses the same forms of primary documents. So, in time, the transfer to the processing and writing-off of materials on the cost of work does not coincide. This does not make it possible to simply attach forms No. M-15 and No. M-29 to construction documentation. Since the materials will not be written off at the time of their transfer to the subcontractor, and later the date when the work will be handed over to the Customer (in this situation - the general contractor) on the act of acceptance of work performed on the form No. CS2. And it turns out that the use of a subcontractor of specific materials on the object is not confirmed.
So the report of the artist (subcontractor) on the consumption of the material (the unified form of the report is not, it must be developed and approved in accounting policies; the procedure and deadlines for the report submission are established in the contract agreement). And besides, the act of debiting materials (unified form is also not, it is also necessary to develop and approve in accounting policies) compiled by a general contractor based on the subcontractor's report on the spent daval materials and approved by the head of the general contracting organization.
It is important to remember
You cannot write off the materials only on the basis of the invoices. To confirm the costs, you need another report of the executive on the spent daval materials, as well as the act to write-off materials approved by the CEO (delovoymir.biz) .
Accounting for commodity values \u200b\u200bin construction organizations has a number of features. This is due to the large nomenclature of the materials used and the constantly changing prices for them. Lack of ordered accounting of TMC. Especially dangerous, since the share of the cost of materials is great, and the error, as a result, is expensive.
Elena Berezhko, Assistant Auditor LLC "I.N.Biznepektudit"
Commodity costs material values include costs for used when performing construction work materials, building construction, Details, fuel and other types of material resources.
When reflecting the movement of commodity and material values \u200b\u200bin the accounting accounting of a construction organization should be guided by the Regulation on accounting "Accounting for material and industrial reserves" approved by the order of the Ministry of Finance Russian Federation from 09.06.01 №44N (PBU 5/01). According to paragraph 2 of this situation, material and production reserves include:
Raw materials and materials;
Products;
Finished products.
Since we are talking about a construction organization, the largest share among commodity values \u200b\u200bhave materials. The peculiarities of accounting for this category of commodity and material values \u200b\u200bshould be given the greatest attention.
In accordance with the accounting accounts plan of financial and economic activities and instructions for its application, approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.00 No. 94n, the Material Movement is reflected in the account 10 "Materials" and subaccounts to it at the actual cost of their acquisition or accounting prices .
Analytical accounting on account 10 "Materials" should be carried out by their names (species, varieties, etc.) and storage places ( construction sites, warehouses).
When accounting for materials at discount prices, accounts 15 "Preparation and acquisition of material values" and 16 "Deviation in the value of material values" are used. The method of accounting for materials should be enshrined in the accounting policies adopted.
Material values \u200b\u200badopted for responsible storage are taken into account on the off-balance account 002 "Commodity and material values \u200b\u200badopted for responsible storage." The raw materials and materials of the Customer, adopted by the Organization for Recycling (Davalic Raw materials), but not paid, are taken into account on the off-balance account 003 "Materials taken into recycling".
Accounting for construction materials
The release of materials for construction of construction works includes issuing commodity and warehouses from a warehouse directly to carry out construction work, manufacturing products and implementing the management needs of the organization. Vacation of materials from central warehouses for applications (construction sites) In the accounting should be reflected not as the write-off of materials for production, but as their movement inside a construction organization.
According to paragraph 11 of the methodological instructions on accounting records of material and industrial reserves, approved by the Order of the Ministry of Finance of the Russian Federation of December 28, 01 №119n, all operations on the movement (admission, movement, spending) of reserves must be issued by primary accounting documents.
The primary accounting document on the leave of materials from the organization's warehouses for construction sites, objects and other divisions of the organization is a limit-election card (typical inter-sectoral form No.m-8), to reflect the internal movement of materials, the requirement-overhead is used (typical inter-sectoral form nm eleven). Samples of these forms are approved by the Resolution of the State Statistics Committee of the Russian Federation of 30.10.97 No. 71A "On Approval of Unified Primary Forms accounting documentation on labor accounting and payment, fixed assets and intangible assets, materials, low-value and highly kneading items, works in capital construction».
Limit-intricate maps are designed to leave the materials used directly in the production of construction work at the construction facility, as well as to control observance of limits. The limit-fence cards are issued by divisions of an organization that performs supply or planning functions based on the regulatory need for materials on the volume of construction work performed, in two or three copies for a period of one month (quarter). For each warehouse (object), a separate limit-election card is written. One copy of the limit-fence card is transmitted by the Division - the recipient of the materials, the second instance - the corresponding warehouse. The third instance (if it is issued) remains in units performing the supplied functions for control. The person who carries out the placement of materials, notes in both copies of the limit-election card date and the number of materials released, which are confirmed by the recipient's signatures and the warehouse head. Only those materials that are specified in the limit-fence card and within the established limits are released. The limit-intricate map can also refund unused materials to the warehouse. At the end of the month (quarter), limit-fence cards are rented in the accounting department of the organization.
Over-limited leave of materials or a change in the limit is allowed only with the permission of the head of the organization (or the person authorized by him). The documents indicate the reasons for the ultra-dimensional leave of the materials and is affixed by the stamp (inscription) "over limit".
The consumption of materials, the amount, the volume or weight of which cannot be installed exactly at the time of their use in production, is determined by the monthly inventory of the residues of unspent materials at the end of the reporting month. The inventory results are executed by the act, the actual flow rate for each of the materials is determined by the calculation.
The organization can make a vacation of materials or their separate items to their units without a limit. In this case, the issues of materials are taken into account as an internal movement, and the materials themselves are listed under the report of a materially responsible person. On the actual consumed materials, the division - the recipient of the materials is an act of consumption, which indicates the name, number, accounting price and the amount for each name, the number (cipher) and (or) the name of the order 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 consumption over the norms and their causes. Such an act is the basis for reflecting the write-off materials obtained without limit in the report on the availability and motion of material values. The specific procedure for drawing up an act of consumption of materials is established by the organization.
When materials arrive, bypassing the warehouse, directly to the construction site, the acceptance of these materials is carried out in a materially responsible person in accordance with the procedure established for accounting for materials on the admission of materials. The materials obtained on the construction site are laid under the report under his report. Accounting for the use and write-off of such materials in costs is carried out similarly to the accounting of materials obtained without a limit.
The organization's divisions monthly constitute a report on the availability and motion of material values, which, together with primary materials on the movement of materials, is transmitted to the accounting department.
Materials are considered to be transferred under the report to the foreman or other person responsible for conducting work to face before the formation of a spending report. The transfer of materials under the report is reflected in the internal record on the accounting accounts of material and industrial stocks.
Accounting for daval materials
The construction organization, serving the contractor, can lead to the customer's Davalic materials, i.e., the materials provided without payment.
Documentation of the Davalic Materials is an important factor Accounting systems.
Transferring materials to the contractor, the Customer must issue a "invoice for the release of materials to the side" (Typical form No.m-15, approved by the Resolution of the State Statistics Committee of the Russian Federation of 30.10.97 No. 71a). In the invoice in the Count "Basis" it is necessary to record "On Davalic Terms under Agreement".
To reflect such materials in accounting by the Customer's accounting accounts plan of financial and economic activities of organizations and instructions for its application, approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.00 No. 94n, there is a subaccount of 7 accounts 10 "Materials transferred to the side processing".
According to paragraph 156 of methodological instructions on accounting records of material and industrial reserves, approved by the Order of the Ministry of Finance of the Russian Federation dated December 28, 01 No. 119n, the Davali materials are taken into account on the off-balance account 003 "Materials adopted in recycling".
Analytical accounting of daval materials is conducted according to customers, names (types, varieties, etc.) and storage places (construction sites, warehouses).
If for the construction of an object, along with the customer's materials, their own contractors are used, it is necessary to compile separate primary documents for the movement of their own materials and customer materials.
The transmission of the finished object to the customer is issued by the act of work performed in form №C-2 "Act about acceptance of work performed" and a certificate in the form of №C-3 "Help on the cost of work performed and costs". Both forms approved by the Resolution of the State Statistics Committee of Russia of 11.11.99 No. 100 "On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work." Note that the order of reflection in the above forms of the value of Davalic materials is not regulated. In practice, for reflection of used daval materials, the form №C-2 is complemented by a separate section "Customer's materials", indicating their value fill on on the basis of a report on the consolidation of the customer's materials. In front of the "Total" line, additional props "minus customer materials" are introduced with their value. As a result, the "Total" line reflects the cost of the contractor's work (including the cost of construction and installation works and the cost of the proper contractor's own materials). Thus, the Davalic materials do not form the cost of the work performed by the contractor, and the list of Davalic materials, given in the form of №12, is reference. A certificate in form №C-3 is filled on the basis of form №SX-2 and is used for settlements with the customer for the work performed. In the form of №C-3, the list and the cost of daval materials are not given.
The transfer of the remnant of unspecified daval materials to the customer, if according to the terms of the contract, they are subject to return, should be issued by the invoice in the form of №m-15 marked "the return of unspecified Davalic materials under Agreement No.".
Accounting for materials from dismantling or demolition of objects (Returnable materials)
In cases where demolition, disassembly, disassembling of buildings, structures or structures are made in the construction of the facility, disassembled buildings, structures or structures, as a result of actions, materials suitable for secondary use (refundable materials) may occur.
Property rights to return materials belong to the owner of the defendant, dismantled property.
The construction contract must be determined by the procedure for documenting and disposal by returnable materials.
In the event that, under the terms of the contract, returnable materials are transferred to the owner of the defendant, dismantled property, building company based parish orders Reflects the receipt of this property on the off-balance account 002 "Commodity and material values \u200b\u200badopted for responsible storage" in the conditional assessment or price defined in local estimated calculations.
If, under the terms of the contract, return materials should be used by the Contractor in the process of carrying out construction work, they are taken into account in the manner prescribed to account for the Davalic Materials.
If the return materials are transferred to the property of the contractor and are used to them at their discretion, the receipt of such materials may be recorded in accounting as a purchase or gratuitous receipt, based on the terms of the contract. With gratuitous receipt of return materials, their cost is determined by the contractor for the current market value. It is worth paying attention to according to Art. 575 Civil Code of the Russian Federation The cost of free of transmitted materials should not exceed three thousand rubles.
The cost of returnable materials enrolled in the property of the contractor can be counted at the expense of calculations between the customer and the contractor for the work performed if this is provided for by the contract. Or it may arise the obligation of the Customer in front of the contractor to pay for the work performed and at the same time a counter-obligation of the contractor for payment for the materials received from the Customer, designs and details for reuse in the work of work. When calculating the calculations for the work performed in the form of No. (2, the cost of re-used materials is shown separately in the form of the amount subject to deduction, in the form of No. 1-3, the cost of work is shown in accordance with the estimate.
Calculations between the customer and the contractor for the reusable materials are carried out by testing mutual requirements in accordance with Art. 410 Civil Code of the Russian Federation.
Accounting for wrapped materials
Turning materials include materials that are repeatedly used during construction work (formwork, forests, etc.).
Consider the wrapped materials can be separated on the subaccount "Cooked Materials" to the account 10 "Materials".
In the general case, the cost of the wrapped materials is written off at the time of passing them for use when performing construction work. At the end of the construction work, based on the relevant calculation, reflects the return of materials at the residual value.
If the technological calculations determined the number of times the use of the wired materials, the cost of them is transferred to the accounting accounts evenly in the amount, a multiple number of times the use of these materials in the total cost.
Accounting for special clothes and special snap
Special clothing and special equipment are recorded in accordance with the methodological instructions on accounting in special instrument, special devices, special equipment and special clothing, approved by the order of the Ministry of Finance of the Russian Federation of December 26, 2002 No. 135n.
The cost of special equipment used and special clothing refers to indirect expenses and takes into account the debit of account 26 " General running costs».
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 package feature 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 depend accounting wiring By writing off materials:
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
- - Or you betray and immediately write off only what is actually spent (at the same time the requirements of the invoice is quite enough)
- - 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.
In addition, for tax accounting, it will not be difficult to recall Article 252 of the NK: the costs 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 totaling: 40 * 10 + 80 * 12 \u003d 1360 rubles. 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 middle Costs (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
