On the credit account 15 is reflected. Variations in actual and book prices are generated. Purchase of inventories at a price higher than the accounting price

One of the most significant places in the economic life of the organization is occupied by inventories (MPZ). Taking them into account allows you to assess the real needs of the enterprise. The cost of the refinery is transferred entirely to the production of products or the provision of services. In this article, we will break down account 15, basic postings, and practical examples.

Composition of inventories

Subjects economic activity periodically need materials that can participate in the main production, use for the auxiliary needs of the enterprise, including management.

To record stocks in organizations, use the account accounting 10. Depending on the characteristics of the inventories, the capitalization is carried out to different sub-accounts.

Table. Classification of materials

Account 15 in accounting. Material accounting

Refineries represent materials, raw materials for the manufacture of products, and goods for sale can also be found. The receipt of materials is carried out in different ways, among which the following are distinguished:

• own production;
• purchase from suppliers for a fee;
• gratuitous receipt;
• receiving as a contribution to the Criminal Code;
• receipt by other means.

It is allowed to take into account the materials received by the organization both at their actual cost and at discount prices.

Acquisition costs are taken into account when determining the actual cost. If the organization resorts to accounting prices, then the use of the following accounts is relevant: account 15, which shows information about the procurement and purchase of inventories, and account 16, which reflects the deviation in the cost of inventories.

The chosen method should be fixed in accounting policy organizations. If materials are accounted for on the basis of data on the actual cost of acquisition, the following entries are made upon receipt of inventories:

Dt 10 - Kt 60 - materials have been received from the supplier (the purchase price is reflected).

Dt 19 - Kt 60 - input VAT is allocated on receipt of materials.

Dt 68 - Kt 19 - input VAT is accepted for deduction.

Дт 60 - Кт 51, 71 - the debt for materials to the supplier has been repaid.

Using account 15 in accounting

Often, in their activities, organizations prefer to take into account the received inventories at discount prices. The procedure for their determination, which also needs to be reflected in the accounting policy, indicating the level of their materiality, may be as follows:

• the supplier's price is taken as the accounting price;
• Inventories are accrued upon cost price previous periods;
• the accepted fixed value is used as the discount price.

If there is a significant deviation of the accounting prices from the level of market indicators (usually more than 10%), then they are subject to revision.

The use of accounting prices in determining the cost of inventories involves the use of account 15 in accounting, which collects all information about real value purchase.

Dt 15 - Kt 60 - purchase of materials from the supplier (purchase price).

Dt 19 - Kt 60 - input VAT reflected.

Dt 68 - Kt 19 - tax deduction.

Dt 60 - Kt 51 - materials paid for.

Dt 10 - Kt 15 - the purchased goods arrived at the warehouse.

The debit of account 15 reflects data on the actual cost of inventories... The account 15 credit gives an idea of ​​the discount prices of a certain group of materials.

To fix the deviation of the discount price from the actual costs incurred, account 16 is used.

Dt 15 - Kt 16 - the posting shows the amount of excess of the accepted discount price from the actual one.

In the opposite situation, when the accounting price is less than the actual acquisition costs, the following entry is made:

Dt 16 - Kt 15.

Write-off of deviations in the cost of materials. Postings

The difference between actual and accounting prices is reflected using accounts 15 and 16. All amounts of deviations from the real cost ultimately affect the cost accounts for production or sale (44, 20, 26).

At discount prices that are less than the real cost, a positive balance accumulates, which is used in the formation of an expense account. If the discount prices are higher than the purchase prices, the negative balance on account 16 is then reversed.

The posting to the final determination of price variances is as follows:

Dt 44 (20, 26) - CT 16.

Example ... What transactions need to be reflected following operations? The organization purchased materials in the amount of 50 pieces for the amount of 14,750 rubles including VAT 18%. The accepted accounting price for this product group is 230 rubles.

Dt 15 - Kt 60 - (12,500 rubles) purchase of goods. Material price (actual cost) for 1 unit is 250 rubles.

Дт 10 - Кт 15 - (11,500 rubles) materials were posted to the warehouse at discount prices.

Дт 16 - Кт 15 - (1,000 rubles) the difference between the excess of the actual price over the accounting one is reflected.

Dt 26 - Kt 10 - (11,500 rubles) the cost of the refinery is reflected in the costs.

Dt 26 - Kt 16 - (1,000 rubles) the amount in the deviation of the actual price was written off to expenses.

If, according to the conditions, the discount price is higher than the actual one, it is 260 rubles, then the entries in the accounting are as follows:

Dt 15 - Kt 60 - (12,500 rubles) purchase of goods. The price of the material for 1 unit is 250 rubles.

Dt 19 - Kt 60 - (RUB 2,250) input VAT allocated.

Дт 10 - Кт 15 - (13,000 rubles) materials were entered into the warehouse at discount prices.

Дт 15 - Кт 16 - (500 rubles) the difference between the excess of the book prices over the prime cost is reflected.

Dt 60 - Kt 51 - (14,750 rubles) materials paid to the supplier.

Dt 68 - Kt 19 - (RUB 2,250) input VAT is deducted.

Дт 26 - Кт 10 - (13,000 rubles) the cost of the inventories is reflected in the expenses.

Dt 26 - Kt 16 - (-500 rubles - reversal) the amount in the deviation of the actual price was written off to expenses.

Account 15 "Procurement and acquisition material values"is intended to summarize information on the procurement and acquisition of inventories related to funds in circulation.

The debit of account 15 "Procurement and acquisition of material assets" includes the purchase cost of inventories for which the organization received settlement documents suppliers. In this case, records are made in correspondence with accounts 60"Settlements with suppliers and contractors", "Main production", "Auxiliary production", "Settlements with accountable persons", "Settlements with various debtors and creditors", etc. depending on where these or those values ​​came from, and on the nature of the costs of procurement and delivery of inventories in the organization.

On credit account 15 "Procurement and acquisition of material assets" in correspondence with score 10"Materials" refers to the value of actually received and capitalized inventories.

The amount of the difference in the cost of the purchased inventories, calculated in the actual cost of acquisition (procurement), and the discount prices is debited from account 15 "Procurement and acquisition of material assets" to score 16"Deviation in the value of material assets".

The balance of account 15 "Procurement and acquisition of material assets" at the end of the month shows the presence of inventories in transit.

Account 15 "Procurement and acquisition of material assets"
corresponds with accounts

Application of the chart of accounts: account 15

• Accounting for the difference in amounts from the buyer when purchasing inventories

  Material accounts 10 "Materials", 41 "Goods" and others, but also accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets ... the debit of account 15" Procurement and acquisition of material assets "in correspondence with the account 16 "Deviation in the value of material assets." Account balance 15 “Procurement and acquisition of material assets ...

• Methods for the formation of the actual cost of inventories

  The cost of acquisition (procurement), and accounting prices are debited from account 15 "Procurement and acquisition of material assets" to account 16 "Deviation in the cost of material assets ...". The balance of account 15 "Procurement and acquisition of material assets" for ...

• Accounting for inventories at accounting (planned) prices

  MPZ provides for accounts 10 "Materials", 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets". Accordingly, it is possible ... with their acquisition, are accounted for in the debit of account 15 "Procurement and acquisition of material assets". From the credit of this account, the cost of inventories ... the actual cost of acquisition (procurement), and the discount prices are debited from account 15 "Procurement and acquisition of material assets" to account 16 ...

• Methods for the formation of the actual cost of inventories in the organizations of the glass and porcelain and earthenware industries

  The organization does not use accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", posting of materials is reflected ... reflected in the correspondence of accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets". Operation data ... attention! When using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", two are possible ...

• Methods for the formation of the actual cost of inventories in organizations for the production of packaging
• Methods for the formation of the actual cost of inventories in an organization engaged in the production of air conditioners

  Accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets". Example 3. Pay attention! When using accounts 15 "Procurement and acquisition of material assets" and ... 16 "Deviation in the value of material assets ...

• Methods for the formation of the actual cost of inventories in mechanical engineering and metalworking organizations
• Accounting for inventories in military-industrial complex organizations

  The organization does not use accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", posting of materials is reflected ... reflected in the correspondence of accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets". These transactions ... materials using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets". Example 3 ...

• Methods for the formation of the actual cost of inventories in organizations engaged in the production of furniture

  With their acquisition, they are accounted for in the debit of account 15 "Procurement and acquisition of material assets". From the credit of this account, the cost of materials ... is reflected in the correspondence of accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets". These transactions are formalized ... at prices using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", then when reflecting ...

• Methods for the formation of the actual cost of inventories of mining organizations

  The organization does not use accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", posting of materials is reflected ... reflected in the correspondence of accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets". These transactions are made out ... at prices using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", then when ...

• The procedure for determining the actual cost of inventories

  It is conducted without the use of accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets". Then, in the accounting ... the material assets received are debited from this account on credit to account 91 "Other income and expenses ... by various debtors and creditors" and other accounts. According to clause 54 of Regulation No. 34n, the material assets remaining ...

• Education and accounting of secondary raw materials

  ...), used tires and waste rubber and the like. Waste from production and secondary material values ​​used ... by the purchase of the refinery. The structure of the organization's transportation and procurement expenses directly related to procurement and ... is carried out without using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets". Then in the accounting ... LLC "A" operations related to the acquisition of refinery ...

• Logistics costs: accounting and taxation

  On account 15 "Procurement and acquisition of material assets" (with subsequent attribution to account 16 "Deviation in the cost of material assets"): Content ... of the operation Debit Credit TZR are taken into account in the actual cost of materials 15 "Procurement and acquisition of material assets ..." 60 "Settlements with suppliers and contractors" (76 "Settlements ...

• Your organization buys goods and materials at a discount

  At the time of the acquisition of valuables The goods for sale and materials purchased by the organization as part of material and production ... the cost of acquisition, average purchase prices, etc.) using accounts 15 "Procurement and acquisition of material assets" and 16 ... purchase of goods (materials) , - 10%. Values ​​are accounted for at actual cost, without the use of accounting accounts 15 and ...

• Accounting and tax accounting of inventories and depreciable property

  ...: using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation from the cost of material assets" and without their use ... using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation from the cost of material assets "And without their application ... customs payments and fees can be taken into account in the cost of acquiring material assets, if ... the first acquisition in time, taking into account the cost of material assets listed at the beginning ...

Problem. Malyar LLC purchased 100 cans of paint at a price of 2360 rubles, including VAT - 360 rubles. The cost of delivery of materials amounted to 11,800 rubles, including VAT - 1,800 rubles. The storekeeper posted these materials to the warehouse. The accounting policy of Malyar LLC provides for the use of accounts 15 and 16. The book price of one can of received paint is 2000 rubles. The total cost of the received paint is 236,000 rubles. (2360?? 100 pcs.), Including VAT - 36,000 rubles. (360?? 100 pcs.). Reflect the receipt of paint at the warehouse in accounting.

How received materials are reflected at discount prices

The materials received by the company in accounting must be reflected at the actual cost. This rule applies in any case (clause 5 of PBU 5/01). But the cost accounting methods are different. Most often, materials are reflected on the debit of account 10 "Materials" at the actual cost of each unit. But there is also another way. Materials can be received at discount prices. For example, these can be estimated and estimated prices. Usually they are included in the budget for a certain period. In addition, the actual cost of materials for the previous reporting period (month, quarter, year) can be used as the accounting price. Or average price groups of materials. In the latter case, the planned price is set not for a specific item number, but for a group. It also happens that materials are bought under a special contract, in which there is a condition about their possible cost. In this case, the discount price can be the price set in the contract with the supplier. According to the terms of our problem, LLC "Malyar" receives materials at discount prices. This means that the company must use three accounts to record incoming inventories:

• account 10 "Materials";
• account 15 "Procurement and acquisition of material assets";
• account 16 "Deviation in the value of material assets".

Crib

Possible subaccounts to account 15 "Procurement and acquisition of material assets"

15.1 "Procurement and purchase of raw materials and materials"

15.2 "Procurement and purchase of purchased semi-finished products and components"

15.3 "Procurement and purchase of fuel"

15.4 "Procurement and purchase of containers and container materials"

15.5 "Procurement and purchase of spare parts"

15.6 "Procurement and purchase of building materials"

15.7 "Procurement and purchase of inventory and household accessories"

15.8 "Procurement and purchase of special equipment and clothing"

15.9 “Procurement of assets is not more expensive than 40,000 rubles. or with a service life of no more than 12 months "

15.10 "Procurement and purchase of other materials"

Why do you need account 15 "Procurement and acquisition of material assets"

On account 15, the actual cost of materials is collected. In the debit of this account, on the basis of settlement documents - invoices, invoices, acts - the cost of materials and the cost of their delivery are recorded. This also includes any costs associated with bringing materials to a state in which they are suitable for use in production. For example, processing costs. Input VAT is usually not included in the actual cost of materials.

In our example with LLC "Malyar", you need to make the wiring:

DEBIT 15 CREDIT 60

• RUB 200,000 - reflected the receipt of 100 cans of paint on the basis of settlement documents;

DEBIT 19 CREDIT 60

• RUB 36,000 - VAT included on the cost of 100 cans of paint;

DEBIT 15 CREDIT 60

• RUB 10,000 - costs for delivery of paint are included in the actual cost of materials;

DEBIT 19 CREDIT 60

• RUB 1800 - reflects input VAT on shipping costs for 100 cans of paint.

In the example, paint came under a sales contract. Therefore, account 15 corresponds to account 60 "Settlements with suppliers and contractors." But materials can get into the organization in a different way. For example, from an accountant or in the form of residues from production. Then the credit entry may be different: on accounts 20 "Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", 76 "Settlements with different debtors and creditors".

Debit postings of account 15 are made when settlement documents come from suppliers. It doesn't matter whether the materials have been received by the organization at this point or not. But when inventories get to the warehouse, they are received by posting on the debit of account 10 "Materials" and the credit of account 15 - for an amount equal to the book price of materials.

In our problem, the discount price of the purchased 100 cans of paint is 200,000 rubles. (2000? 100 pcs.). So, for this amount, you need to make the following wiring:

DEBIT 10 CREDIT 15

• RUB 200,000 - 100 cans of paint were capitalized at a discount price.

Where to take into account the difference between the book price and the actual price

Consider accounting for accounts 15 and 16.

So, the debit of account 15 shows the actual cost of materials - 210,000 rubles. (200,000 10,000). And on credit, their discount price is 200,000 rubles. The actual cost is more than the book price by 10,000 rubles. (210,000 - 200,000). This difference in accounting should be recorded on a separate account. This is account 16 "Deviation in the value of material assets." The wiring in our case will be like this:

The difference between the booked and actual price of materials is reflected on account 16

DEBIT 16 CREDIT 15

• RUB 10,000 - reflected the excess of the actual cost over the book price.

The company will sooner or later use the materials taken into account - they will transfer them to production, sell, etc. As soon as this happens, the difference accumulated on account 16 between the actual cost price and the book price must be written off to costs. To do this, make the wiring:

DEBIT 20 (23, 25, 26, 29, 44 ...) CREDIT 16

• the accumulated positive difference between the actual cost and the book price was written off.

To determine how much of the difference to include in the costs, you need to calculate the average percentage of variances. It is determined by a complex formula, we will not talk about it in detail. This topic is no longer for beginners. In a nutshell, the calculation looks like this. At the end of each month, the accountant takes two indicators. The first is the remainder of deviations at the beginning of the month plus the sum of deviations for materials received during the month. The second indicator is the balance of materials at the beginning of the month plus the cost of materials received during the month (in discount prices). The first indicator is divided by the second, and the result is multiplied by 100.

The average percentage of deviations is multiplied by the book value of the material being written off. The result of this operation is just the sum of the difference between the actual cost and the book price, which must be written off to the cost of materials.

Account 15 "Procurement and acquisition of material assets" is used to calculate the cost of inventories in circulation by the organization.

Depending on the adopted accounting policy, there are two options for accounting for inventories:

• at actual prices (FC);
• using discount prices (CA).

In the first case, all purchase and procurement costs are collected on the invoice. 10 "Materials" and then debited to the appropriate production accounts.

In the second case, the actual cost is formed not only on the account. 10, but also on the count. 16 "Deviations in the cost of materials", and sc. 15 acts as an intermediate link that forms actual cost stocks.

Count. 15 and count. 16 are used in pairs, they do not work separately from each other, while on the account. 16 reflects the difference between the purchase and discount price, which is subsequently written off expense accounts (20, 23, 25, 26, 44).

Count. 15 is active-passive, but closer to active, since it collects information about the property (material values) of the organization. By Dt count. 15 collect the costs associated with the purchase and procurement of stocks in correspondence with accounts 60, 71, 76, etc.

When all costs are collected and received at the warehouse, the account is credited to Dt account. 10.

All costs are recorded on the invoice without VAT.

As a rule, the account is used by large industrial enterprises... Small organizations usually do not apply the account, since they are entitled to simplified accounting. material costs.

Normative base

The application of the account is regulated by the Instruction to the Chart of Accounts of accounting, PBU 5/01 "Accounting for inventories".

What is the difference between FC and UC?

FC is the purchase price plus all additional costs associated with the purchase (delivery, consulting, commission of intermediaries, insurance, customs duties, etc.).

CA is the planned cost determined by financial services enterprises for a certain period of time. The current contractual prices, prices of previous periods, settlement prices, average prices for a group of similar goods are usually taken as a basis.

When establishing the CA, as a rule, the method is used that allows you to get as close as possible to the FC. In addition, the accounting department should periodically review the CA. If it turns out that the planned price deviates from the actual price by more than 10%, it must be revised.

The existence of two options for calculating the cost is due to the fact that when the FC is formed, time intervals arise between taking into account the actual stocks and taking into account the transport and procurement costs related to these stocks. If such time intervals are insignificant, or the amounts of procurement costs are insignificant, the FC is used when calculating the cost, in the opposite case - the CA.

Attention! Debit balance on account 15 at the beginning of the period indicates the presence in the accounting of goods in transit (inventories, the ownership of which passed to the buyer on the basis of shipping documents, but they have not yet arrived at the warehouse).

The methods and procedure for calculating the cost is prescribed in the accounting policy.

Basic operations

1. Acceptance of materials for accounting.

Count. 15 forms the actual value of the inventory. When inventory arrives at the organization's warehouse, a purchase value transaction is made:

Dt 15 Kt 60 - reserves are taken into account at the cost of acquisition.

Dt 15 Kt 60 - paid for the services of an intermediary (paid for transportation and other expenses).

Thus, on the account. 15 accumulates actual costs (FC).

Дт 10 Кт 15 - materials on the CA have been capitalized.

On the account. 10 is formed by the CA.

2. Deviations in actual and book prices are formed.

It is necessary to pay attention to the turnover on the account. 15: if the FC is greater than the CA (the revolutions of Dt are more than the revolutions of CT), then they make a posting for the amount of the difference:

Dt 16 Kt 15 - deviations in the cost of inventories have been generated.

If CT count. 15 is more Dt, then vice versa:

Dt 15 Kt 16.

3. Cost adjustment.

At the end of the reporting period, the amount for Dt or Kt account. 16 are sent to cost accounting accounts that form the cost price :

Дт 20 (23, 25,26) Кт 16 - if the fact is more than the plan.

If the CA turned out to be more than the FC, then a reversal is made for the amount of the negative (credit) balance:

Dt 20 (23, 25, 26) Kt 16 (negative amount of the credit balance of account 16) - if the fact is less than the plan.

Synthetic accounting of materials using accounts 10, 15 and 16

Accounting for materials using accounts 10, 15 and 16 is carried out at discount prices. This method is used when the amount of transportation and procurement costs is significant.

Materials in transit include materials for which ownership has passed to the buyer, for which settlement documents were received by the buyer, but the materials themselves have not yet arrived at the buyer's warehouse.

Technology processing information on account 15, which is significantly different from the generally accepted order:

1. Determined the balance of the final account 15. Structurally, it consists of two parts. The first part corresponds to materials that were in transit at the beginning of the period and did not arrive at reporting period and is determined based on primary documents confirming the receipt of materials previously on the way to the enterprise. The calculation is made by subtracting from the opening balance the amounts of actual costs for materials received in the reporting period. The second part corresponds to the materials, the settlement documents for which were received in the reporting period, and the materials themselves remained in transit. This part is also determined on the basis of the corresponding primary documents.

2. Credit turnover (OCR) is calculated according to generally accepted rules as the sum of the accounting prices of materials actually received by the enterprise during the reporting period.

3. Debit turnover (Odeb) is determined by subtracting from the amounts of actual costs for the acquisition of materials for the reporting period, reflected in the debit of account 15, part of these costs related to materials, the settlement documents for which were received in the reporting period, and the materials themselves remained in transit ...

4. The value of the deviation is determined by calculation Off = Start + Odeb - Okr - Skon.

If the amount of actual costs for the purchase of materials exceeds their cost in book prices, then the deviation is recognized as positive and is reflected in the credit of the account. If the amount of actual costs for the purchase of materials is less than their cost in accounting prices, then the deviation is recognized as negative and is reflected in the debit of the account.

Account 16 "Deviation in the cost of material assets" is intended to summarize information about deviations in the cost of purchased materials, calculated in the actual cost of procurement and accounting prices.

An account can have a debit or credit balance. The presence of a debit balance indicates the presence of a positive deviation of the actual cost of materials from the book price at which materials are accounted for on account 10, the presence of a credit balance indicates the presence of a negative deviation.

The list of standard operations for material accounting using accounting prices on accounts 10 "Materials", 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" is given in Table 2.

table 2

Accounting for transactions with materials

Enterprises are given the right to independently establish the principles for the formation of the discount price and consolidate them in their accounting policies. Item 80 Methodical instructions on accounting for inventories recommends the following options for discount prices:

1. Contractual prices (excluding transport and procurement costs);

2. Actual cost of materials according to the data of the previous reporting period;

3. Planned and estimated prices, which are developed and approved by the organization in relation to the level of the actual cost of the relevant materials, etc.