Accounting for the receipt of materials.

Production reserves of materials are replenished due to their supply by enterprises with suppliers or other organizations based on contracts. The contracts include: the name of the materials, the amount, price, delivery time, the procedure for calculating suppliers, the method of transportation, sanctions for non-compliance with the terms of the contract, the procedure for acceptance.

Supplier enterprises for shipped products discharge payment requirements and invoices, transmit them or forward by mail to the buyer, the latter transfer them to their bank to pay. Operational accounting of the implementation of contractual obligations at the enterprise is carried out by the marketing department, so payment requirements and invoices are primarily entering this department or financial. There they believe the compliance of their contracts, register in the journal accounting of incoming goods (f. No. M-1), make a mark in the book of accounting for contracts and accept, i.e. give consent to payment. After registration, the payment documents receive the internal number (registration) and are transmitted to the company's accounting department for payment, and the receipt and commercial invoice are transmitted to the expeditionary department for obtaining and delivering the cargo. As the shipment arrives at the warehouse is discharged court order, Then, during the registry, surrenders in the accounting department, where it is as tated and applied to the payment document. As the Bank pays the Bank of this document receives an extract from the current account of the write-off money in favor of the enterprise supplier.

During the reporting month, the company's accounting company receives payment documents of suppliers, accepted by the marketing department, takes parish orders and receptions of warehouses, receives discharge from the settlement and other enterprise accounts. This allows you to conclude calculations, finish them to implement the fulfillment by each party's obligations.

The procedure for accounting non-modulated supplies.

Eanctuated are the supplies for which material values \u200b\u200bentered the enterprise without a payment document. In the warehouse they come, the reception act is discharged, which in the register enters the accounting department.

Here, materials on the act are regarded at discount prices, they are recorded in the order-order No. 6 as the values \u200b\u200breceived to the warehouse, in the same amount refer to the amount of materials into the acceptance. Non-material supplies are registered in the journal - Ordere No. 6 at the end of the month (in the column B "Account number" is set by the letter H), when the possibility of receiving a payment document in this month disappeared. Payment in the reporting month they are not subject to, since the basis for payment by the bank are payment documents (which are missing). As the payment documents are received for this supply next month, they are accepted by the company are paid by the Bank and registered by the accounting department in the journal - Ordere number 6 in the free line for the Materials Group and in the Accurate Graph in the amount of the payment request, and on the balance line previously recorded Accounting prices are also stored for the group and in the "Accept" column.

Accounting for materials.

Accounting and control over the spending material values - one of the important tasks accounting.

Everything source documents The consumption and leave of materials are grouped by accounting in the context of synthetic accounts, subaccounts, use sites and costs. During the reporting month, their movement is taken into account at discount prices, and at the end of the month after the calculation of interest and amounts of transport and procurement costs or deviations in factual cost. Thus, the data forming the actual cost of the materials received, in accounting records are recorded in different journalists - orders (No. 1, 3, 6, 7, 10/1, spent and released on the side of the materials are recorded in orders-orders No. 10 and 10/1 and In the main book.

Documenting consumption of materials.

Materials from warehouses and storage houses are released for the production of construction and mounting work, on household needs.

Materials from warehouses and storage rooms are released only with permission of certain officials. One of the main tasks material accounting is a preliminary and consistent control over the expenditure of materials in production.

The purpose of the preliminary control is to prevent the release of materials into production over the amount provided by the norms on the specified amount of work. Such control is carried out by limit fence cards. Limit-fence cards are a kind of permission to gradually leave within a month of materials for production. Limiting of the consumption of materials is made by the planned or production department in the preparation of monthly operational plans of the work manufacturers. A limit - intake card is written out to each manufacturer of work in two copies per one or more types of materials (nomenclature numbers). The map is registered in the registry, after which one copy is transmitted to the manufacturer of the work, and the second to the warehouse. The register of maps is transmitted to the accounting department. Vacation of materials from the warehouse is made only after the instance of the limit - intake card, which is near the Proba. The released number of materials is written in both copies of the card and is confirmed by the recipient's signature (on an instance of the warehouse) and the head of the warehouse (on the recipient instance). Thus, the limit card is a cumulative expendable document. At the end of the month, both copies of limit-fence cards come to the accounting department, where they are checked and taxed. Materials that are not required daily, are released by one-time requirements discharged in two copies by the head of the site, head of the workshop or manufacturer of work.

In limit-intricate maps and requirements, the target appointment of materials is indicated (the case of the accounting object, the consumption article, etc.). The warehouse can be released only those materials and in such quantities that are specified in a limit-intake map or requirements. Replacing the material is not permitted. Vacation of materials is not in those quantities that are specified in the requirements allowed only when this is caused by the state of packaging, dimensions, tarah, etc.

We write accounts on which the condition takes into account production reserves, i.e., those material values \u200b\u200bthat are spent in one production cycle (raw materials, materials, etc.).

Account 10 "Materials".

Designed to register information about the availability and motion of the enterprise of raw materials, materials, fuels, spare parts, etc. values. Materials are taken into account on account 10 "Materials" at the actual cost of their acquisition or accounting prices. The actual cost of the acquisition or preparation of materials is made up of value at the prices of acquiring and expenditures on the preparation and delivery of these values \u200b\u200bto the enterprise. At the same time, the accountant is extremely important to know the list of expenses included in the "legal" composition of the cost of the workpiece and delivery of materials on the enterprise - this list is regulated by the relevant regulatory acts.

With the participation of materials at discount prices, the difference between the value of values \u200b\u200bat these prices and the actual cost of acquisition of values \u200b\u200bis reflected in the account of 16 "deviations in the value of materials".

By account 10 "Materials" Subaccounts can be opened:

• 10/1 - "Raw materials and materials";
• 10/2 - "Purchased semi-finished products and components, designs and details";
• 10/3 - "fuel";
• 10/4 - "Tara and Tare Materials";
• 10/5 - "spare parts";
• 10/6 - "Other materials";
• 10/7 - "Materials transmitted in processing to the side;
• 10/8 - "Building Materials".

Depending on the organization adopted by the enterprise, the receipt of materials can be reflected using accounts

15 "Production and acquisition of materials."

Analytical accounting on account 10 "Materials" is conducted in places of storage of materials and their separate name (view, varieties, sizes, etc.). This allows you to check their presence at any time. Account 10 Active, it reflects the investment in materials raw materials.

Accounting for the disposal of materials.

The main task of accounting materials in their disposal as a result of the sale, write-off, transmission free and others is a reliable determination of the results from the sale (implementation) and other disposal of materials.

Primary documents confirming the sale of materials and employees to reflect her in accounting are:

• - invoice for leave for the side (form No. M-15) with the application of the contract of sale;
• - invoice for sold materials;
• - documents (accounts and invoice) confirming the costs associated with the implementation of materials;
• - payment and settlement documentsindicating the payment of the above expenditures.

When selling materials by legal and individuals The price of their sales is determined by agreement of the parties (seller and buyer). Materials, as a rule, should be sold at market prices, which includes the amount of value added tax.

When selling materials, their cost is price including value added tax, takes into account the debit of accounting accounts in correspondence with the account of account 91 "Other income and expenses".

The accounting value of the materials is written off from account 10 "Materials" in the debit of account 91 "Other income and expenses" (subaccount 91-2 "Other expenses").

Financial result from the sale of materials identified in the account 91 "Other income and expenses" is written off from account 91 "Other income and expenses" (subaccount 91-9 "Self-income and expenses") on credit account 99 "Profit and losses" .

For the purposes of accounting, the receipt from the sale of materials belongs to operating income.

The costs associated with the sale of materials are operating expenses.

The amount of VAT payable to the budget from revenues from the sale of materials is reflected on the credit account 68 "Calculations on taxes and fees" and the debit of subaccount 91-2 "Other expenses".

The costs associated with the sale of materials reduce tax base When calculating income tax.

The actual cost of materials included in the deposit account in authorized capital Another organization is determined based on the monetary assessment agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

The transfer of materials to the authorized capital of another organization is a financial investment designed to receive income.

The financial investments of the organization are reflected in the debit of account 58 "Financial Investments" and the loan of accounts on which the values \u200b\u200bare taken into account to be transferred to these investments (in this case, 10 "Materials" is used).

The presence and movement of investments in the authorized capital of other organizations is carried out on subaccount 58-1 "PAI and shares" of account 58 "Financial investments".

Disposal of materials to the account of deposits to the authorized capital of other organizations is not recognized by expenses for accounting purposes, therefore the cost of such materials is written off into the debit of account 58 "Financial investments", bypassing 91 "other income and expenses".

For the purposes of taxation, the expenses of the organization in the form of a contribution to the authorized capital of another organization are not taken into account, i.e. They cannot reduce the tax base when calculating income tax. If money Evaluation Materials agreed by founders balance value Transmitted materials, then the emerging positive difference is subject to tax on income.

The transfer of property to the authorized capital of other organizations is not recognized by its implementation, therefore the object of taxation tax on value added does not occur.

Gratuitous transfer of materials to other organizations and individuals is recognized by their implementation free of charge, and therefore such a transmission should be reflected through the accounts of implementation.

Concerning accounting wiringReflecting operations for gratuitous transfer of materials are almost similar to wiring, reflecting the implementation (sale) of materials. The difference is that the price of the implementation at durable material transmission is zero. For accounting purposes, materials are written off by the transmitting party at actual cost. The cost of materials transmitted free of charge, as well as the emerging expenses on vacation of these materials relate to financial results Organizations.

Tax legislation found that the loss from gratuitous transfer of materials does not reduce the taxable income tax base. In addition, the transfer of materials is free of charge to be taxed by value added. VAT with such a transmission should be charged on the market value of the property transferred to free.

The organization has the right to write off materials lost due to emergency circumstances (due to accidents, fire, natural disaster and other emergency situations).

When writing through materials, their actual cost refers to the accounting account in the debit of account 99 "profits and losses". The same account includes costs associated with the prevention or elimination of the effects of natural disasters or emergency situations, in correspondence with accounting accounts, settlements with personnel on wages, settlements social Insurance and provision and others.

For tax purposes, all the losses from natural disasters, fires, accidents and other emergencies, including costs associated with preventing or eliminating natural disasters or emergencies, are taken into account.

The remaining waste from writing off materials is estimated at the cost of debiting value based on the price of possible use and are credited at the specified value to the financial results of the organization.

Accounting for the disposal of materials

The disposal of materials is associated with the following facts of economic life:

Production spending;

Free transmission;

Selling;

Transmission as a contribution to the authorized capital;

Spending as a result of natural disasters and extreme situations, as well as to eliminate the effects of natural disasters and extreme situations;

Detecting shortage.

Typical wiring for option I are shown in Table. one.

T. absorption 1. Correspondence of accounts for accounting for the disposal of materials by option I

* According to tax authoritiesVAT, previously adopted to deduct on the missing commercial values \u200b\u200bdetected during the inventory, is subject to recovery, i.e. Additional wiring should be made: Dt 94 CT 68 - on the amount of VAT, previously accepted to the tax deduction.

Example 1. Initial data

The company manufactures confectionery. At the beginning of the period, the remainder of the sugar was 30,000 rubles. (2000 kg for 15 rubles per kg), TZR - 1500 rubles. During the period, the company acquired sugar (2500 kg to 16 rubles. Per 1 kg) in the amount of 40,000 rubles. Transmitted to production 3000 kg, TZR for this period amounted to 3000 rubles. ( economic operations Considered without accounting VAT).

Accounting TZR is conducted on account 15 "Preparation and acquisition of material values" according to the supplier's settlement documents, followed by the classification of 10 "Materials" at discount prices and on account 16 "Deviation in the value of material values" of identified deviations. Accounting price Sugar is 15 rubles. For 1 kg.

Calculation of TZR: (1500 rubles. + 5500 rubles.): (30 000 rubles. + 37 500 rubles) x 100% \u003d 10.4%.

Thus, the direct costs of materials amounted to: (45 000 rubles. + 4680 rubles.) \u003d 49 680 rub.

Example 2. Use the data of Example 5.3. TZP accounting is conducted on a separate subaccount to account 10 "Materials". Materials are written off in average prices.

The following accounting wiring will be made.

Calculation of the average price: (30 000 rubles. + 40,000 rubles): (2000 kg + 2500 kg) \u003d 15,56 rubles.

Calculation of TZR: (1500 rubles. +3000 rub.): (30 000 rubles. +40 000 rub.) X 100% \u003d 6.4%. The cost of materials in this case will be: (46 680 rubles. + 2988 rubles) \u003d 49 668 rub.

Example 3. The data are the same as in Example 5.3. Accounting TZP is conducted by directly related to their inclusion in the actual cost of the material. Materials are written off into production by the FIFO method.

The following accounting wiring will be made.

Used literature: Bochkareva I. I., Levina G. G.
Accounting financial accounting: textbook / I. I. Bochkarev, G. G. Levina;
Ed. prof. Ya. V. Sokolova. - M.: Magister, 2010. - 413 p.

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The article studies new requirements for assessing stocks of commercial and non-Profit Organizationslast project federal Standard accounting of the non-state sector "Stocks".

Accounting of New Year's Gifts

Obviously, New Year's gifts to employees of any economic benefits in the future of the company are not promised. Accordingly, they can not be taken into account as assets. Then at the date of acquisition of New Year's gifts reflect the expense on the debit of the account 91-2 "Other expenses", and the gifts themselves reflect on the off-balance account.

Accounting for raw materials and materials

The MPZ is considered assets used as raw materials, materials, etc. in the production of products. It is also possible to include semi-finished products, return waste, marriage in production. Finished products are part of material and industrial reserves intended for sale (the final result of the production cycle, the assets, completed by treatment (complete set), technical and qualitative characteristics which correspond to the terms of the contract or the requirements of other documents, in cases established by law).

Accounting for special equipment

Accounting for special equipment In accordance with PBU 6/01 entails the need to conduct document management on its movement using primary accounting documents applied in relation to fixed assets. For accounting in the current year, the forms of primary accounting documents and accounting registers developed by an economic entity independently can be used. Forms of primary accounting documents contained in albums unified form Primary accounting documentationare not mandatory to use. At the same time, their use is not rebiring. In any case, the form of primary accounting documents that the organization involves using for the registration of the facts of its economic life must be approved by the head of this economic Subject.

Accounting of commodity losses

Today we will tell, whether it is possible to take into account the costs of income damages from theft in the self-service store, as well as on the procedure for accounting for VAT and accounting features during shortages and spurry of goods. Often in the self-service store, inventory, there are a shortage of one of the reasons for which the non-payment of goods by buyers, i.e. Theft, and the guilty no longer found. Questions arise: how to write off the shortage and can we reduce taxable income on these costs?

Multi-turn container: Accounting and taxation

Accounting for the value of the return package from the supplier is conducted at a pledge price. Costs associated with cleaning, washing and repairing containers that are not subject to refundable buyer must be written off by the supplier on production costs Or sales costs. If the buyer is not returnable to the buyer, the supplier does not return the amount of deposit to the container. The specified amount of collateral belongs to the supplier for financial results as part of other revenues. In addition, under the terms of the contract, it is possible to allocate additional sanctions for non-compliance with the obligations of the return of the collateral container. One of the types of multi-turn containers is the packaging equipment, which also has its own characteristic features. Tara-equipment is a type of container designed for storage, transportation and selling goods from it.

Write-off of morally obsolete property in accounting and tax accounting

The moral wear is the aging of property as a result of the emergence of more effective types of assets of similar purpose due to the technical progress. And the moment comes when the fixed assets taken into account on the balance sheet, not commissioned equipment, material and industrial reserves, including goods and finished products, according to their technical and technological indicators or consumer properties can no longer contribute to profit. And it is logical such property in the end to write off.

Application of IFRS (IAS) 2 "stocks" in accounting

According to IAS 2 "reserves", constant overhead production costs are distributed based on the normal production capacity of the organization (expected production volume, calculated on the average period of periods or seasons of work in normal conditions, taking into account performance losses due to planned service ). With a significant reduction in production volumes compared with a normal production capacity, the magnitude of the constant overhead production costs attributable to the cost of the unit finished products, does not change. Retained constant overhead production costs are written off on the expenses of the period, reducing the financial result of the organization's activities for the period.

Evaluation of NZP and finished products in accounting

In order to make a reasonable choice of NzP and GP assessment methods, it is necessary to analyze how it is used and to which consequences lead. And so that the difference is obvious, within the framework of this article we will consider different variants On the same source numerical example. It is more convenient to advance according to the principle "from simple to complex", in our case - from the minimum set of costs included in the calculation, to the maximum. After all, of course, the smaller circle of cost is taken into account when evaluating the NWP, the easier to do required calculationsBut, on the other hand, the more expenses will be included in the cost of finished products and ultimately the cost of sales will be higher, and the financial result is lower (the profit is less, and the loss is greater).

Accounting for the receipt of material and industrial stocks

Labor objects, which primarily include materials, along with labor and workforce, are a mandatory element of any production process. It is the materials that are subdivided primarily on the main and auxiliary, are the material basis of the product being produced in the organization. In any production consumes a significant amount of materials. Mostly it applies, of course, to production species economic activitySince it is in them a real production is carried out, i.e. This or that product is performed. At the same time, in organizations of other types of economic activity, material and production reserves and materials in particular are a significant share in the property. Economic materials are needed in any organization, stationery, spare parts for fixed assets, etc.

Most of all existing enterprises do not work out in their activities without used to produce products, providing services or work. Since the MPZ is the most liquid assets of the enterprise, their correct accounting is essential.

Liquidity is the ability of things to turn into money. The MPZ in the list of such things occupies one of the first places, since it was at the expense of the MPZ that an enterprise receives a profit.

This article will consider general information About the MPZ, accounting wiring - materials are released in production, for other needs, disposal and sale of the MPZ.

What is the MPZ?

Before proceeding with the description of the wiring - materials are released into production and other wiring, we will analyze some concepts.

The MPZ recognizes assets involved in the main activity of the enterprise. The MPZ is determined by three signs: the use of them in production cycleDirectly for sale and for other needs of the organization. In other words, the MPZ is the materials used in the enterprise. Since the MPZ belongs to turnover assetsAnother important criterion defining the MPZ is the use of their use, which should be shorter than 12 months or one production cycle.

In addition to the IPU, there is also a commodity and production reserves (TMC). Many are interested in the difference between these concepts. In fact, there is no difference between them, and in different sources Both MPZ and TMC mean the same thing. Before the entry into force of PBU 5/01, the term TMC was more often used to designate stocks.

Admission and Evaluation of the MPZ

The receipt of materials can be made through the purchase or creation by their means of the company itself. Upon admission of mat-in, the appropriate and acquisition order is drawn up (not to be confused with the acquisition order), which should contain all the basic information about TMC. The methods of accounting and storage can also be used. These include partial method and varietal method. The MPS can be used for the purpose of production (by or their further sale. When write-off TMC. Evaluation should be made. There are three options for evaluating the MPZ when writing off: at a price unit, by average price or at the price of the first time of purchase (FIFO).

Consumption (vacation) MPZ

Mat-B expense means issuing them from warehouses for further use in the production cycle or for the needs of the company. Most often, the TMC consumption record is produced by the debit of account 20. The TMC movement within the enterprise itself from one warehouse to another or for construction on the territory of the enterprise is regarded as the internal movement of the MPZ. Documentary data design implies the use of the following documents: invoice for internal movement, limit-election card M-8, requirement-invoice M-11 and overlaid M-15. They are indicated in brackets after the characteristics of the economic operation.

Wiring - materials are released in production and for other purposes

• DBT 20 CDT 10 - consumption of mat-in in Osn. Production (M-8, M-11, M-15).
• DBT 23 cdt 10 - to auxiliary pr-va (M-8, M-11, M-15).
• DBT 25 CDT 10 - on the generally conducted goals (M-8, M-11, M-15).
• DBT 26 CDT 10 - for general-weak goals (M-8, M-11, M-15).
• DBT 10 CDT 10 is the internal movement of the TMC (overlap for internal movement).

Other disposals of the MPZ.

In addition to ordinary expense Mat-B, there are other disposals of TMC. Other disposals include the write-offs of the MPZ and the transfer of them as a gift. Write-off takes place in three cases: the arrival of TMC into disrepair, aging (moral), detecting the shortage of the shortcomings or theft of the MPZ and their damage (due to the circumstances of force majeure, too). Under the moral aging means a decrease in the liquidity of the MPZ, due to the appearance on the market of new improved analogues.

The write-off mat-in is made by the decision of a specially created commission, in which it is necessary to present financially responsible for the TMTs. An inspection of the MPZ is made and the act is prepared for disposal. The donation of the mat-in should occur through the primary documents on the consumption of TMC - overhead, applications for consumption and others. At the same time, the fact of donation is taxed, as well as the usual implementation of the MPZ for money. Other accounting for the disposal of materials is made using the following documents: Act of write-off Mat-B (hereinafter referred to as ADM), accounting certificate - calculation (hereinafter referred to as the BSR), invoice receipt (hereinafter PKO), overlaid M-15, CO-1 form, sales book.

Unlike previous postings (materials in production and for other purposes), wiring for the disposal of TMC is much larger.

Postings on the disposal of the MPZ

• DBT 94 CDT 10 - Write-off at damage (AFM).
• DBT 20 CDT 94 - write-off when damaged within the boundaries of natural decrease on the cost of the OSN. Pr-VA (BSR, AFM).
• DBT 23 CDT 94 - Write-off at damage within the borders eats. UB. on expenses Pr-in (BSR, AFM).
• DBT 25 KDT 94 - Write off when damaged within the borders eats. UB. for generally spent expenses (BSR, AFM).
• DBT 26 CDT 94 - Write off when damaged within the borders eats. UB. for general-produced expenses (BSR, AFM).
• DBT 29 CDT 94 - Write-off when damaged within the borders eats. UB. on the costs of serving PR-B (BSR, AFM).
• DBT 73.2 CDT 94 - Write-off at damage over the borders eats. UB. On the guilty persons, if they are detected (BSR, AFM).
• DBT 91.2 KDT 68.2 - Restoration of VAT on damage over borders eats. UB. (BSR, SF).
• DBT 50 KDT 73.2 - Changing Debt for Calculate Debt (PKO, KO-1).
• DBT 70 CDT 73.2 - Changing Debt for Delegation wages (BSR).
• DBT 91.2 CDT 94 - Write-off at damage over the borders eats. UB. If it is impossible to detect the perpetrators, or if the court refused to recover money from the guilty (BSR, AFM).
• DBT 99 CDT 10 - write-off in natural disasters (AFM).
• DBT 99 CDT 68.2 - Restoration of VAT, if it has already been deduction, in the loss of the MPZ from natural disasters (BSR, SF).
• DBT 91.2 CDT 10 - Disposal as a gift (M-15, SF).
• DBT 91.2 CDT 68.2 - VAT on retirement as a gift (M-15, SF, sales book).

Sale of the MPZ.

The sale of Mat-B is carried out in the amount agreed between the seller and the buyer. The accrual and fee of taxes on the sale of MAT-B is regulated by law. When selling the MPZ, an invoice should be written to the expense of mat-toide, the contract and the SF should be issued. If the mats are transported through a third-party organization, the commodity and transport invoice must be issued. Documents on operations related to the sale of MPZ: invoice M-15, invoice invoice bank statement (hereinafter BV), payment order (hereinafter referred to as PP), accounting certificate, calculation, sales book, shopping book.

Wiring when selling the MPZ

• DBT 91.2 CDT 10 - disposal when selling after unloading or prepaid. The value (sum) of the wiring is reflected on the basis of the selected embodiment of the MPZ - at the price of the unit, at average cost or FIFO (M-15).
• DBT 62 CDT 90.1 - revenue from sale along with VAT after unloading (M-15, SF).
• DBT 91.2 KDT 68.2 - VAT from sale (M-15, SF, Book Sales).
• DBT 51 CDT 62 - payment of the buyer after unloading or prepayment (BV, PP).
• DBT 76 CDT 68.2 - VAT with prepayment (PP, SF, sales book).
• DBT 62 KDT 91.1 - revenue from the sale along with VAT prepaid (M-15, SF).
• DBT 62 CDT 62 is a prepayment to quench the buyer's debt (BSR).
• DBT 68.2 CDT 76 - VAT from redeemed prepayment (SF, shopping book).

On this list of postings (materials released in production and for other purposes, wiring on the disposal and sale of the MPZ) can be completed. We hope that this article has proven to be useful.

10.2 Accounting for the disposal of materials.

The main task of accounting materials in their disposal as a result of the sale, write-off, transmission free and others is a reliable determination of the results from the sale (implementation) and other disposal of materials.

Primary documents confirming the sale of materials and employees to reflect her in accounting are:

· Watch on vacation materials for the side (form No. M-15) with the application of the contract of sale;

· Invoice for sold materials;

· Documents (accounts and invoice) confirming the costs associated with the implementation of materials;

· Payment and settlement documents indicating the payment of the above expenditures.

When selling materials to legal entities and individuals, the price of their sales is determined by agreement of the parties (seller and buyer). Materials, as a rule, should be sold at market prices, which includes the amount of value added tax.

When selling materials, their cost is price including tax on value added, takes into account the debit of accounting accounts in correspondence with the account of account 91 "Other income and expenses".

The accounting value of the materials is written off from account 10 "Materials" in the debit of account 91 "Other income and expenses" (subaccount 91-2 "Other expenses").

Financial result from the sale of materials identified in the account 91 "Other income and expenses" is debited monthly from the account 91 "Other income and expenses" (subaccount 91-9 "balance of other income and expenses") on credit of account 99 "Profits and losses" .

For the purposes of accounting, the receipt from the sale of materials belongs to operating income.

The costs associated with the sale of materials are operating expenses.

The amount of VAT payable to the Budget from the Sales of Materials is reflected in the credit of the account 68 "Calculations for taxes and fees" and the debit of subaccount 91-2 "Other expenses".

The costs associated with the sale of materials reduce the tax base when calculating income tax.

Example.

The organization sells materials to the side. According to the invoice: the cost of materials is 20 000 rubles, VAT (18%) - 3600 rub., Total to pay - 23 600 rub.

The actual value of materials implemented on the side is 17,000 rubles.

In accounting, operations for the sale of materials on the side are reflected in the following wiring:

Debit 62 "Calculations with buyers and customers"

Credit 91-1 "Other income"

23 600 rub. - reflects the selling cost of materials;

Debit 91-2 "Other expenses"

3600 rub. - Accrued VAT, payable to the budget;

Debit 91-2 "Other expenses"

17 000 rubles. - written off the actual value of the implemented materials;

Debit 91-9 "Salo of other income and expenses"

Credit 99 "Profits and Losses"

3000 rub. (23 600 rubles. - 3600 rubles. - 17 000 rubles) - reflected financial result (profit) from the sale of materials.

The actual cost of materials included in the contribution to the authorized capital of another organization is determined on the basis of the monetary assessment agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

The transfer of materials to the authorized capital of another organization is a financial investment designed to receive income.

The financial investments of the Organization are reflected in the debit of account 58 "Financial Investments" and the loan of accounts on which the values \u200b\u200bare taken into account to be transferred to these investments (in this case, 10 "Materials" account is used).

The presence and movement of investments in the authorized capital of other organizations is carried out on subaccount 58-1 "PAI and shares" of account 58 "Financial investments".

The disposal of materials to the deposit in the authorized capital of other organizations is not recognized by expenses for accounting purposes, therefore the cost of such materials is written off into the debit of account 58 "Financial Investments", bypassing 91 "Other income and expenses".

For the purposes of taxation, the expenses of the organization in the form of a contribution to the authorized capital of another organization are not taken into account, i.e. They cannot reduce the tax base when calculating income tax. In the event that the monetary assessment of materials agreed by the founders, the larger value of the transmitted materials, then the emerging positive difference is subject to income tax.

The transfer of property to the authorized capital of other organizations is not recognized by its implementation, therefore the object of taxation tax on value added does not occur.

Example.

The organization transmits materials to the contribution to the authorized capital of another organization under the Constituent Treaty. The agreed value of the transmitted materials is 23 000 rub., The actual value of the materials on which they are reflected in accounting, - 16,000 rubles.

Debit 58-1 "PAI and stock"

Credit 10-1 "Raw materials and materials"

16000 rub. - written off the accounting value of the submitted materials;

Debit 58-1 "PAI and stock"

Credit 91-1 "Other income"

7000 rub. (23 000 rubles. - 16 000 rubles) - on the difference between the agreed and accounting value of the materials transmitted.

Gratuitous transfer of materials to other organizations and individuals is recognized by their implementation free of charge, and therefore such a transmission should be reflected through the accounts of implementation.

In this regard, accounting wiring, reflecting operations for gratuitous transfer of materials, are almost similar to wiring, reflecting the implementation (sale) of materials. The difference is that the price of the implementation at durable material transmission is zero. For accounting purposes, materials are written off by the transmitting party at actual cost. The cost of materials transmitted to free, as well as the emerging expenses on vacation of these materials belong to the financial results of the organization.

Tax legislation found that the loss from gratuitous transfer of materials does not reduce the taxable income tax base. In addition, the transfer of materials is free of charge to be taxed by value added. VAT with such a transmission should be charged on the market value of the property transferred to free.

Example.

The organization under the contract of donation transmits materials, the accounting value of which is 15,000 rubles, market value - 17 000 rubles.

Accounting records are:

Debit 91-2 "Other expenses"

Credit 10-1 "Raw materials and materials"

15 000 rub. - written off the actual value of the submitted materials;

Debit 91-2 "Other expenses"

Credit 68 "Calculations for taxes and fees"

3060 rub. (17,000 rubles. X 18%: 100%) - accrued VAT, payable to the budget, from the market value of materials;

Debit 99 "Profits and losses"

Credit 91-9 "Salo of other income and expenses"

18 060 rub. (15 000 rubles. + 3060 rubles.) - Reflects the financial result (loss) from gratuitous transfer of materials.

The organization has the right to write off materials lost due to emergency circumstances (due to an accident, fire, natural disaster and other emergency situations).

When writing through materials, their actual cost is from the accounting account in the debit of account 99 "Profit and losses". At the same expense include costs related to the prevention or elimination of the effects of natural disasters or emergencies, in correspondence with accounting accounts, settlement staff payments, social insurance payments and other employees.

For tax purposes, all the losses from natural disasters, fires, accidents and other emergencies, including costs associated with preventing or eliminating natural disasters or emergencies, are taken into account.

The remaining waste from writing off materials is estimated at the cost of debiting value based on the price of possible use and are credited at the specified value to the financial results of the organization.