2. Organization of accounting for materials in the SEC "Path Lenin" of the Nedelikhinsky district ..............................................................................................................................................................................................................................................................................................................

2.1. Organizational and economic characteristics of SEC "Path of Lenin" 11

2.2. Organization of primary accounting of materials in SPK "Path Lenin" ... ..11

2.3. Synthetic and analytical accounting of materials in the SEC "Lenin Path" ................................................................................. ... 17

Material resources are subjects to which human labor is directed to obtain a finished product. Materials, participating in the production process, are consumed entirely and fully transfer their value to products, work, services. Currently, in the conditions of a market economy, qualitative indicators are determined, such as reducing the specific costs of raw materials, materials and fuel. Therefore, it is necessary to fix losses as much as possible and irrational costs. material valueswhich, in particular, may arise with an inefficient organization of accounting and controlling the use of materials.

As a result of the foregoing in the conditions of a market economy, the topic of automation of accounting and controlling the consumption of material reserves for the production of products (works, services) becomes relevant.

Improving resource saving promotes streamlining primary documentation, raising the level of mechanization and automation of accounting and computing work, ensuring a strict order of acceptance, storage and consumption of raw materials, materials, semi-finished products, components, fuel, etc.

Purpose of spelling term paper - explore the example specific enterprise Organization accounting material- production reserves, identify the shortcomings of the existing accounting system and develop recommendations for eliminating them using accounting automation.

To achieve the goal, it is necessary to solve the following tasks:

Explore theoretical basis automation of materials accounting;

Consider organizing the accounting of materials at a particular enterprise;

The object of study in the course work is the SEC "Path Lenin" of the Nedelikhinsky district. The subject of the study is the organization of accounting materials in the economy.

1.1. Economic content automation of accounting Materials

The goal, tasks and accounting functions are implemented through its method. The latter, which is a combination of elements (methods) of accounting, is the same at various stages of its functioning.

The role of accounting is constantly increasing in connection with the creation of powerful production complexes and associations, managers and specialists of which require reliable information, deep and comprehensively characterizing production processes and economic operations, to take timely optimal solutions. IN modern conditions Management The most effective decentralized processing of information on the basis of the use of personal computers installed directly in enterprises. The organizational basis of it should be the system of automated workplaces (ARMS) of the accountant.

In general, the ACS accountant can be viewed as a problem-oriented (specialized) dialog-based man and machine system, which supports the activities of accounting workers at all technological stages of solving problems. There are other definitions of AWP at an accountant.

These are massive means of automation of labor accounting personnel, which are operated by employees of this service and are functional independent, specialized dialog systems.

AWP Accountant - workplace The staff of the automated control system, equipped with means that ensures human participation in the implementation of automated control functions.

The ACS accountant is organized by the functional basis and covers the regions of accounting for fixed assets, production reserves, labor and wages, money and calculated operations, costs for the production and sale of products, ensures consideration, reporting, etc.

Thanks to the introduction of ArM. accounting becomes more attractive, accounting workers under these conditions have an active impact on the results of production financial activities Enterprises.

The technology of creating and maintaining a database in the ART accountant includes the following steps:

· Creating regulatory resource consumption files;

· Create reference files of the names and characteristics of the accounting and control object;

· Recording regulatory and reference data into file accounts of working, in the accounting files of production reserves, finished products, work in progress, as well as in synthetic accounts files, i.e., creating a base of fixed assets, cash, settlement operations, consolidated accounting and reporting;

· Recording actual credentials for reporting period carried out at the time of the automated statement (design) primary documents;

· Correction of data in files;

· Recording data to archive files.

The first three stages are performed once when implementing an automated accounting system. The most time consuming and challenging is the record of the actual data for the considered period, that is, the database is actually loaded. The most important value has the accuracy of the downloadable data, which should be provided reliable system Control.

Technological data processing operations shown in Fig. 4, the content and sequence of information conversion are divided into the following type operations: collecting and logging data, transmission and receiving data, transferring machine media, input, layout, and information control, accumulation, sorting, processing on specified algorithms, adjustment, data output, data, Formation of output forms and transmitting them to the customer. The final operation of the technological process is the organization and management of the data archive.

Figure 1. Scheme of stages and operations of the processing data processing.

Technological operations are usually performed by aggregate, forming steps. Such a unit of operations are sufficiently conditionally, and complexes of operations that make up one or another stage may vary.

The stage of the technological process is called its consolidated, relatively independent part characterized by logical completion, as well as spatial or temporal separation.

It is customary to allocate three main stages:

· The first associated with the collection, registration of credentials and transmission to processing;

· Preparatory that transfers the data collected on machine carriers with controlling the correctness of the transfer;

· The main, providing data processing on specified algorithms, monitoring and issuing product information to users.

The design of the technological process begins with the development of enlarged stages of information processing, which are then detailed to separate operations. Their composition depends on high-quality and quantitative characteristics The tasks and temporary restrictions on them are solved. For clarity and clear ideas, a process scheme is drawn up.

1.2. Characteristics of the complex of materials accounting

Material and stockpiles (materials) include labor items intended for processing, processing or use in production or for economic needs, as well as labor equipment, which in accordance with the current provisions are included in the working capital as low-value, listening to items (IBS ). In the context of improving the efficiency of production, the savings of material costs acquires particular importance that it predetermines the improvement of accounting and analytical work on this site.

The functional appointment of the ART accountant for the accounting of materials is to perform several operations. This includes:

· Automation of documenting all operations on the movement of material values, identifying and reflecting the costs associated with their preparation;

· Operational and accounting control over the admission and preparation of material values, compliance with established norms and reserves, the right holidays of material values \u200b\u200bfor production and other objectives and using them in accordance with the established costs of consumption, ensuring the management process, control and regulating information about the remains of material values, located in warehouses and in storerooms, as well as about the implementation of the material and technical supply plan;

· Systematization and synthesis of data in the necessary aspects on the presence and movement of materials and issuing on request necessary regulatory output forms to print and any other medium of information or on the display screen;

· Ensuring systemic information connections with other AWS accountants and a head computer of the control object.

In accordance with technological scheme The operations of the CR will include the organization of two types of AWP, united by a local computing network. The first provides the processing of primary documents on the movement of production reserves, the second - receipt (in the query mode) of the output forms of their synthetic and analytical accounting (Fig. 2).

When organizing an accountant for processing primary data, registration is provided economic operations on the movement of materials and the manufacture of forms of primary documents. Systematization, grouping of primary accounting data is achieved by transferring them to the communication channel to the local computing network and ordering records in the databases of synthetic and analytical accounting.

Figure 2. Functional scheme AWP for consideration of materials.

In the databases of synthetic and analytical accounting of materials, information accumulates information for the formation of output forms of their synthetic and analytical accounting. In parallel with this, the final turns in the context of synthetic accounts and subaccounts are transmitted to the database of consolidated synthetic accounting.

ART for the processing of primary documents can be organized both in separate production units and in the central accounting of farms.

The second type of space is designed for forming machine and video. At the same time, the host computer (server) selects and transmit information necessary to perform the request of the workplace computer. Based on the information received, the desktop computer generates a query database, performs algorithmic processing of indicators and displays a printing device or display of machine tools and videograms to record materials.

The general scheme of technology solving problems in accounting of production reserves includes:

· Creation, maintenance and adjustment reference information;

· documenting Operations for the arrival and consumption of logistical reserves, primary data processing, primary data processing and record information in valuables files;

· Adjustment of operational information in files;

· Processing files for programming programs for regulatory output registers - machine tools;

· Processing files for information issuing information on request for a certain period, on a specific date, according to a given key or by their combination;

· Processing files according to the formation of increasing revolutions on the movement of materials for subsequent solutions of tasks and reporting;

· Processing files according to consolidated information programming programs for AWS consolidated accounting and arrangement of production;

· Preparation of files to solve problems in the next reporting month.

2. Organization of accounting for materials in the SEC "Path Lenin" of the Nedelikhinsky district

2.1. Brief Organizational and Economic Characteristics of SEC "Path Lenin"

Agricultural Production Cooperative "Path Lenin" of the Nedelikhinsky district Altai Region Educated on the basis of the merger of two collective farms "Path Ilyich" and "Path to Communism" in 1999. The central estate is located in the village of Klephelikha Rospelikhinsky district of 19 km. From the district center of the village of Kzpelich and 230km from Barnaul.

The locations of the farm and the natural climatic conditions allow you to grow grain and feed crops, as well as the production of milk and meat.

SEC "The Way of Lenin" has the status legal entity And maintains separate property taken into account on the independent balance sheet and belonging to the participants of the Company on the right of share ownership. Authorized capital Cooperative 6350 thousand rubles.

Management bodies Cooperative are: General Meeting of Members of Cooperative, Chairman of the Board, Supervisory Board, audit committee - as an authority for monitoring financial and economic and legal activities farms. The constituent document is the charter of the SEC "Path of Lenin" (Protocol No. 2 dated December 19, 1999).

Land funds are the most important part of Agriculture resources. From the rational use of land, the development of all branches of production depends on its fertility. Table 1 presents the composition and structure of land projects "Path of Lenin" for 2005-2007.

Table 1 - Composition and structure of land projects SEC "Lenin Path"

for 2005 - 2007, ha

Name	2005	2006	2007	On average for three years
Total land area	17915	17915	19287	18372
Including: agricultural land
senokosy	564	564	606	578
pasture	2416	2416	2619	2483
forest arrays	146	146	146	146
wood-shrub plants	273	273	273	273
ponds and water bodies	86	86	86	86
roads (km)	85	85	85	85
swamp	129	129	129	129
other land	355	355	37	249

For the analyzed period, the following changes occurred in the structure of land. In 2007, the total land area was increased at 1372 hectares, the area of \u200b\u200bagricultural land also increased by 1443 hectares, including Pashny Square - at 1198 hectares, Senokos Square - by 42 hectares. This is due to the growth of production.

The direct indicator of the size of the enterprise is considered to be the volume of gross and commercial products, depending on the size and quality of the agricultural, livestock, volume and structure production Funds, labor resources and rational application. Table 2 reflects the main indicators of the size of the production of SEC "Lenin Path".

Table 2 - the size of the production of SEC "Path of Lenin" 2005 - 2007.

Indicators	2005	2006	2007	Deviation% 2007 g
				2005	2006
Gross products at current prices, thousand rubles.	61434	57013	63214	+2,9	+10,9
The average annual number of employees, people.	500	487	461	-7,8	-5,3
Produced gross products on the 1st employee, thousand rubles.	123	117	137	+11,4	+17,1
Average annual the cost of the OPF s-X destination, thousand roubles.	106097	106321	104201	-1,8	-2,0
Square s-x land, ha	16804	16804	18247	+8,6	+8,6
Including arable land	13824	13824	15022	+8,7	+8,7
The number of cattle, goal.	3166	3157	3092	-2,3	-2,1

The cost of gross products for the analyzed period increased by 2.9%, the average annual number of employees decreased by 7.8%, the cost of production assets was also decreased by 1.8%, the area of \u200b\u200bPashnya increased by 8.7%, the CRS population decreased by 2.3 %.

Raising economic efficiency Production is largely due to the deepening of specialization. Specialization reflects the production area and sectoral structure farms. The level of specialization is most accurately characterized by the specific weighing of certain types of products in the structure of commercial products - Table 3.

Table 3 - Foreign Product Structure SEC "Path of Lenin"

2005 - 2007.

Products	2005		2006		2007
	thousand roubles.	%	thousand roubles.	%	thousand roubles.	%
Cereals and gentlebobes	21260	34,61	17634	30,93	14753	23,34
Including: Wheat	19691	32,05	16976	29,78	14396	22,77
buckwheat	201	0,33	0	0,00	79	0,12
barley	1368	2,23	658	1,15	278	0,44
Sunflower	7098	11,55	5097	8,94	3819	6,04
Other production of crop production	313	0,51	345	0,61	532	0,84
	961	1,56	958	1,68	1051	1,66
Total crop production	29632	48,23	24034	42,16	20155	31,88
Cattle and Bird Live Mass	9570	15,58	8766	15,38	13125	20,76
Including: cattle	8983	14,62	8459	14,84	12179	19,27
pigs	205	0,33	289	0,51	689	1,09
horses	382	0,62	18	0,03	257	0,41
Milk whole	17902	29,14	19305	33,86	23748	37,57
Other animal products	61	0,10	48	0,08	54	0,09
Products implemented in recycled	2302	3,75	2845	4,99	2736	4,33
Total animal products	29835	48,56	30964	54,31	39663	62,74
Products of subsidized industries	757	1,23	1097	1,92	2097	3,32
Products	57	0,09	206	0,36	321	0,51
Work and services	553	0,90	712	1,25	978	1,55
Total in the economy	61434	100	57013	100	63214	100

After studying the dynamics and structure of commercial products for three years, it can be concluded that in the structure of commodity products prevailing animal husbandry (48.56% in 2005 and 62.74% in 2007), and its share in the structure of commercial products is growing. From the produced livestock production in 2005, the milk accounts for 29.14%, 14.62% on the meat of cattle; In 2007, the milk accounts for 37.57%, on the CRS meat - 19.27%. The plant in the plant as a whole in 2005 accounts for 48.23%, and in 2007 - 31.88% of commercial products. The greatest specific weight in the production of crop production is made on cereals (34.61% in 2005 and 23.34% in 2007). Thus, the specialization of the economy can be defined as dairy cattle breeding with developed grain production. It should be noted that by the end of the period under study, the share of crop production in the structure of commercial products is significantly reduced.

The company's ability to make payments in a timely manner, to finance their activities on an extended basis indicates its good financial condition. The financial condition of the enterprise depends on the results of its production, commercial and financial activities. The solvency of the enterprise means the possibility of repayment by him on time and in full of their debt obligations. A number of indicators are generalized in Table 4 are used to characterize the solvency of the enterprise.

Table 4 - Evaluation of solvency SPK "Path of Lenin"

for 2005 - 2007

Indicator	2005	2006	2007	Deviation 2007 from		Normal limit
				2005	2006
The ratio of absolute liquidity	0,02	0,1	0,15	0,09	-0,04	0,2 - 0,5
Critical evaluation coefficient	0,40	0,25	0,31	-0,10	0,06	0,7 - 1,5
The coefficient of current liquidity	9,02	7,69	7,63	-1,39	-0,06	≥2
Caliability of solvency	17,59	13,92	12,84	-4,76	-1,08	10
Ownership coefficient working capital	0,81	0,76	0,76	-0,05	-	≥0,1
The loss coefficient of solvency	4,02	3,68	3,8	-	0,12	>1

According to Table 4, we conclude that the enterprise under study for the period from 2005 to 2007 is solvent. The company is sufficiently provided with its own working capital. All indicators characterizing the solvency of the enterprise, with the exception of the absolute liquidity and critical assessment coefficients, are within the recommended norm. Low level Indicators of absolute liquidity and critical assessment are associated with a disadvantage of free cash. The loss coefficient of solvency is higher than the unit, therefore, the company will remain solvent in the next three months.

Summing up the assessment financial state SEC "Path Lenin" can be concluded that the economy is sufficiently provided with its own working capital. Currently, SPK "The Path of Lenin" is experiencing some lack of funds, but in general the enterprise is solvent and financially sustainable. In the next three months, the farm will not lose solvency.

2.2. Organization of primary accounting of materials in SEC "Path Lenin"

Material and production reserves are used to ensure normal production cycle (non-stop). Tasks for accounting for the MPZ in SEC "Path Lenin":

1. Control over the safety of the TMC.

2. Compliance of warehouse reserves to the identification of the actual costs associated with the preparation of the MPZ.

3. Control over compliance with consumption standards.

4. Proper distribution of the MPZ on calculation objects.

5. Rational assessment of the MPZ.

The regulatory document governing the accounting, assessment and movement of finished products is the Regulation on accounting "Accounting for the material and production reserves" of PBU 5/98, introduced from January 1, 1999 by the Order of the Ministry of Defense of the Russian Federation of 15.06.98 No. 25 N.

The material and industrial stock is the property used to one year, regardless of the cost.

In the SEC "Path of Lenin", material and production reserves are taken to account on the actual cost, which consists of the costs of acquiring material values \u200b\u200b(with the exception of value added tax), the costs of bringing material and production reserves to the state in which they are suitable for use in scheduled purposes.

In the manufacture of material and production stocks by the forces of the organization itself, their actual cost is determined on the basis of the amount of costs associated with their production.

The actual cost of material and production reserves made to the deposit into the authorized (share capital) of the organization is determined on the basis of the assessment agreed by the founders (participants).

The actual cost of material and production reserves obtained by the organization is free, determined on the basis of their market value At the date of charge.

In accordance with accounting policies In SEC "Path Lenin" Evaluation of the vacation of material and industrial stocks in production is made by middle Costs.

The method of assessing material and industrial reserves in the average cost is traditional for domestic accounting practices. During the reporting period, reserves are debited on production at discount prices, and at the end of it - only deviations of the actual cost from the accounting value. The magnitude of the deviations is calculated by multiplying the accounting value of the released reserves to the average percentage of deviations, which is located by comparing the amount of deviations on the initial residue and received reserves within a month with the sum of the initial balance and the arrival of materials for the same month.

Products coming from production during the year in SPK "The Path of Lenin" come, write off the expense according to the planned cost. This is due to the fact that the actual cost of agricultural products produced during the year is not yet known. At the end of the year, after the preparation of reporting calculations and determining the actual cost of crop production, animal husbandry and other industries, determine the difference between the planned and actual cost of products and the amounts of detected differences produce correction records.

If the actual cost is exceeded above the planned reassessment, and in the event that the actual cost will be lower than the planner, the markdown (storage record). After adjusting records, agricultural products obtained from production in the reporting year will be taken into account at actual cost.

When grain frighting, the seeds in the granaries make up an act on the filling of the seed material. Upon consumption of seeds and planting material on sowing and landing of the respective cultures, the act of consumption of seeds and planting material (F. 183 - APK), which is the basis for writing off the consumption of these values. Delivery of varietal seeds is accompanied by the following documents: super elite seeds - seed certificate; Varietary seeds of the first and subsequent reproductions - certificate of seeds, if they meet the requirements of the sowing standard for purity and humidity.

The feed, fermented cattle without pre-harvesting (by grazing) in the SEC "The Path of Lenin" draw up an act to the posting of pasture feeds (f. 174 APC). The beveled green grain mass, as well as the tops of the roots, cabbage sheet and other cultures intended for feed cattle, as well as other feeds, are written off on the cost of production based on the statement of feed consumption (f. 175 APK). Calling coarse (hay, straw) and juicy (root, silage, sieuzh) feed is drawn up with an act of receiving coarse and juicy feed (f. 172 APK).

A significant part of the production reserves (fuel, spare parts, min. Fertilizer) SEC "The Way of Lenin" acquires from the part. The main primary document on the posting of incoming TMC from suppliers is the invoice (f. 868). To obtain the TMT from the supplier's warehouse, the farm is prescribed a power of attorney (f. N M-2a).

When delivering goods to the enterprise, the MC is taken on the basis of a commodity consignment note. The one-time vacation of the TMC from the warehouse for consumption and displacement within the farm is produced on the basis of the invoice (forms of emergency destination) (f. 264 - APK), vacation to the side - according to the corresponding specialized commodity and transport cases depending on the type of MC. For the design of the holidays systematically consumed in the farm, limit-election statements are used (261 - APC).

To write off into the consumption of mineral, organic and bacterial fertilizers, keriformicates and herbicides, the act of mineral, organic and bacterial fertilizers, nadogymicates and herbicides (f. 262 - APK) applies to the corresponding crops.

To write off the appropriate inventory that came into dissenting, an act for the write-off of production and economic equipment (F. 263 - APK) is applied.

When moving feed inside the farm, the invoice is discharged (on-farm purposes (f. 264 - APK)).

For the initial accounting of grain products received from the crop in the SEC "Path of Lenin", the coupons and special registers are used: the chauffeur tickets (F.165 - APK)., And combiner (f. 165a - APK); The register of grain reception from the chauffeur (F. 165V - APK); Register of grain reception by a postersman (f. 166 - APK).

During the day the head. The current makes records of the movement of the grain and other products (f. 167 - APK), which is a consolidated document on the receipt and expenditure of grain. The grain arrived at the current is dried and sorted. The results of the sorting and drying process are reflected in the act on the sorting and drying of crop production. When sending grains on the CPP, the commodity-transport invoice for sending-acceptance of grain, oilseeds and herbs seeds (F. 190 - APK (grain)). When sending grains to the departments of farms with current, the invoice (internal economic entities) is discharged.

Primary documents on accounting for the exit of vegetable products, gardening, potatoes and melting crops is the diary of the production of agricultural products (f. 168 - APK). When sending this product, stockpiling organizations are inventory invoice (on sending and accepting vegetables, fruits, berries, luban and other cultures) (f. 193 - APK (vegetables)).

Daily accounting of milk lead in the magazine of Milk's accounting journal (F. 176 - AIC). The shipment of milk on the preparations is drawn up TTN to send - accepting milk and dairy products (f. 192 - - APK (Mollier)). When sending milk in DDU, on catering and others. Points within the farm discharge the invoice or limit-election statement. The flow rate of young people on the veal is reflected in the statement of feeding feed. A consolidated document on the receipt and consumption of milk is the statement of the movement of milk (178 - APC).

To ensure the safety of products and other MCs in the SEC "Path of Lenin" a warehouse is organized.

The financial person (mol) is responsible for the safety of MC entrusted to them. Mol appoints the head of the economy, with each of which in the prescribed manner is a written agreement on liability. They are led by a special briefing about their responsibilities and responsibilities, which holds the chief accountant.

On all warehouses, in storerooms and in other places storage, accounting in warehouse cards (f. N M-17). In stock Cards are stored in special card files on account groups, and within the group - according to the nomenclature numbers.

Metal vacation of MC from the warehouse is drawn up by the invoice (internal economic purposes), and a repeated limit-election statement. Filled in 2 copies one - the storekeeper, the 2nd - recipient.

At the end of each month, on the basis of primary documents and records in cards warehouse accounting Like is a report on the movement of MC (f. 265 - APK), and on petroleum products 00 Report on the movement of fuel and lubricants (f. 266 - APK). All primary documents for the month are attached to the report. Reports are usually usually in natural meters; The assessment of the MC reflected in the report is produced in accounting. Reports are in 2 copies, of which one remains in the accounting department, and the second with the subsidiary of an accountant is returned to the storekeeper after reconciling its data with documents.

2.3. Synthetic and analytical accounting of materials in SEC "Path of Lenin"

Primary documents for products are accumulated in the master and are reflected in production reports. Data from these reports is transferred to a magazine-order number 10 APK.

For the accounting of the MC in SPK "The Path of Lenin", 10 "Materials" is applied, accounting is carried out at actual cost.

Analytical accounting of the TMC on account 10 "Materials" is built in each species in the context of the following subaccounts:

10.1. Raw materials; materials;

10.2. Fertilizers, plant protection products and animals.

10.3. Purchased semi-finished products and components, designs and details.

10.4. Fuel.

10.5. Tara and tare materials.

10.6. Spare parts.

10.7. Stern.

10.8. Seeds and planting material.

10.9. Materials and raw materials transferred to the processing side.

10.10. Construction Materials.

10.11. Inventory and household supplies.

10.12. Specialist. Equipment and specials. clothes.

10.13. Specialist. Equipment and specials. Clothing in operation.

10.14. Other materials.

On subaccount 1. Given the presence and movement of the main materials, which are part of the products produced, forming it the basis, or are the necessary components in its production. On the same subaccount, the auxiliary materials are taken into account that are involved in the formation of products.

The subaccount 2 takes into account the presence and movement of fertilizers, biological products, medicines and chemicals used to combat pests and diseases of C / X plants and animals.

On subaccount 3, take into account the presence of purchased semi-finished products, components, structures and parts. (on prom. APK enterprises - builds. Previous)

On subaccount 4, all types of fuel, fuel and fuel (petroleum products), solid (coal, peat, etc.) gaseous fuel are taken into account.

The subaccount 5 takes into account the presence and movement of all types of containers: from wood, cardboard, paper, metal, plastics, glass, and a bag (tissue) container and other treadmills - materials and parts required for the manufacture of containers.

The subaccount 6 takes into account the presence and movement of all types of acquired or parts manufactured as well as batteries, tires, nodes, and exchange fund units.

Subaccount 7 is designed to be taken into account different species Cord own production And purchased.

The subaccount 8 takes into account the seeds and planting materials of crop production (except for perennial plantings).

Subaccount 9 is designed to take into account the movement of raw materials and materials transferred to the side processing, the cost of which is included in the costs of the production of products obtained.

The subaccount 10 takes into account the presence and movement of materials used directly in the process of construction and mounting workFor the manufacture of building details, other MC necessary for the needs of construction.

The subaccount 11 is designed to take into account the movement and availability of inventory, tools, household accessories and other means of labor, which are included in the means in the turnover.

Subaccount 12 is designed to take into account the receipt, availability and movement of special tools, special devices, special equipment and special clothing in warehouses of the organization or in other storage places.

The subaccount 13 takes into account the receipt and availability of special tools, special adaptations, special equipment and special clothing in operation (in the manufacture of products, work, the provision of services, for the management needs of organizations).

Subaccount 14 is used to take into account other types of MC, not found reflections on other subaccounts to the account 10 (production waste, hardware cutting, chips, incorrigible marriage, scrap metal, utilization, worn tires).

Accounting for each subcontalue leads by type of materials and raw materials. Biopreparations, medicines and chemicals in accounting are taken into account only in monetary terms.

Correspondence of accounts for accounting TMC. In SEC "Path of Lenin"

1. Dt 10 CT 20 - distributed raw materials and materials of their own production.

2. DT 10 CT 23/1 - Materials manufactured in RMM (Crooron C / Parts) are credited.

3. Dt 10 Kt 60 - MCs are credited, bought from suppliers.

4. DT 10 CT 71 - MCs acquired by an accountable person are credited.

5. DT 20/1 CT 10/8 - Seeds spent on sowing spring wheat.

6. DT 20/2 CT 10/7 - feed feed on animal feed.

7. DT 23/4 CT 10/4 - Gasoline has been consumed for the work of the cargo vehicle.

8. DT 23/3 of CT 10/6 - Come on / part for the repair of tractors.

Analytical accounting of the PZ is conducted in the Vedas. 46 - APK analytical accounting of material values, goods and containers.

Synthetic - in a journal-order №10 - APK.

Taking control of the safety of inventive material values \u200b\u200bin the SEC "Path of Lenin" is an inventory. Inventory can be partial when they check the availability of values \u200b\u200bin separate storage places, and complete when the audit covers all the values \u200b\u200bof the economy as a whole. Mandatory complete inventory in the economy is carried out annually before drawing up the annual report. During the GDA, unscheduled checks are also carried out.

Excessive surpluses arrived at inventory, at the same time make up an accounting record:

DT 10 - CT 91

The shortage of commodity values, as well as losses from the damage of values \u200b\u200brefer to the debit of account 94 from the loan of the respective material accounts.

The shortage of agricultural products, seeds and feeds within the limits of natural liability is written off by distribution (proportional to the quantity) in the main areas of product consumption, seeds and feed: manufactured on production - at 20.1, 20.2 and 23; Recycled - 20.3, implemented - on account 90, etc., on the residue - 43 and 10.

The shortage and loss of material values \u200b\u200bresulting from natural disasters are written off at the expense of 99, and the insured to account 76.1.

The shortage, theft and damage of material values \u200b\u200bon the account 94 take into account the statements No. 54 of the agro-industrial complex, in which all the lack of material values \u200b\u200bidentified in the household are reflected on financially responsible persons and types of material values, reasons for the occurrence and directions of write-off. The results of revolutions on the loan as a whole and on the corresponding accounts from the statement monthly transfer to the magazine-order number 10, from where after reconciling the revolutions they will be recorded in the main book.

3. Improving the accounting of materials in the SEC "Path Lenin" using the program "1C: Enterprise 7.7"

3.1. general characteristics AIS "1C: Enterprise 7.7"

The "1C: Enterprise" program system is designed to solve a wide range of accounting and management automation tasks facing a dynamically developing modern enterprise.

"1C: Enterprise" is a system of applied solutions built according to unified principles and on a single technological platform. The tasks of accounting and management can differ significantly depending on the kind of activity of the enterprise, the industry of specifics of products or services provided, the size and structure of the enterprise required by the level of automation. It is difficult to submit one program intended for mass use and satisfying the needs of most enterprises. The head can choose a solution that meets the current needs of the enterprise and will continue to develop as the enterprise or expand automation tasks.

The functions of the "1C: Enterprise" system are divided by automation purposes and groups of responsible users:

· Analysis and management of the efficiency of the enterprise;

· Accounting and management of enterprise operational activities;

· Regulated accounting and reporting.

The main tasks of automation, solved by circulation applied solutions delivered by the company "1C":

· Automation of warehouse accounting, analysis of the state of warehouses, monitoring the movement of commodity and material values;

· Management of the range of goods, products and services, including the automation of pricing, drawing up complex calculation;

· Managing trading and automation of document management;

· Analysis of efficiency trade activities and forecasting sales;

· Automation of calculations with counterparties, analysis of the status and dynamics of mutual settlements;

· Management of commission trade on behalf of the Committee and the Commissioner;

· Calculation of production costs and analysis of economic efficiency of production activities;

· Production management, including work in progress, multiscount production, processing of daval and raw materials;

· Accounting for orders from buyers, domestic production planning, control of orders;

· Planning and control of the execution of orders for procurement of products;

· Calculation of salary and personnel records, including a practically a complete set of calculation methods, deductions, payments and compensation, taking into account national and local specifics;

· Accounting for fixed assets and calculation of depreciation;

· Planning, management and analysis financial results enterprise activities (budgeting, planning of financial indicators, comparison of planned and actual indicators);

· Accounting and tax accounting in full compliance with national legislation;

· Formation of tax, accounting and other reporting in various bodies;

· Accounting and control of estimation costs budget organizations in full compliance with legislation and departmental instructions;

· Collect the summary statements of budget organizations.

The "1C: Enterprise" system is based on a single technological platform. It is a foundation for building all applied solutions. The presence of a single technological platform facilitates the creation of individual applied solutions and ensures their low cost.

Platform "1C: Enterprise" for all applied solutions regardless of industry specifics and developer company provides:

· The ability to use the system from a local computer to dozens of users on the local network;

· Using the file version or client-server option (MSSQLServer);

· The possibility of deploying work in several geographically remote points with a periodic exchange of information;

· Ability to use modern technologies (Web, XML, integration with other software systems and various shopping equipment).

The package of software products of the program "1C: Enterprise" software are included typical configurations. They are universal applied solutions to automate the specific area of \u200b\u200bthe economy:

· "1C: Trade and Warehouse";

· "1C: salary and footage";

· "1c accounting";

· "1C: Accounting for budget organizations";

· "1C: production + services + accounting";

· "1C: Financial Planning";

· "1C: Military part."

"1C: Accounting" is a universal system for automation of accounting. She can support various systems accounting, various accounting methodologies, used in enterprises different types Activities. Typical configuration is designed to automate accounting in equity organizations. Russian Federation.

In the 1C: Accounting system, the main features of accounting are set (configured) in the system configuration. These include the main properties of the account plan, the types of analytical accounting (in the terminology "1C: Accounting" - "subconto"), the composition and structure of the directories used, documents, reports, etc.

Account plan and configuration of analytical accounting implemented in typical configurationare suitable for almost all sections of accounting. A set of documents that automate the entry of accounting operations is designed to keep the most important partitions of accounting:

· Accounting for cash registers;

· Accounting for banking operations;

· Accounting for fixed assets;

· Accounting intangible assets;

· Accounting for materials;

· Accounting for goods;

· Accounting for production costs;

· Accounting for products;

· Accounting of mutual settlements with suppliers and buyers.

For software products "1C: Enterprise" there is a wide range of methodological materials, training programs, configuration configuration, accounting methodology, etc. Some of the methodical materials is periodic and reflects last changes legislation.

3.2. Organization of accounting materials in the "1C: Accounting" system

The main elements of the accounting of materials in the "1C: Accounting" system are "Materials" reference books, appearance which is shown in Fig. 3, as well as the "Places of Storage of the MPZ" and some auxiliary.

Figure 3. Directory of materials in the system "1C: Enterprise".

Documents are used to enter operational account information:

· "The receipt of materials";

· "Movement of materials";

· "Transmission of materials into operation";

· "Dispatch materials in operation";

· "Shipment of materials to the side";

· "Transfer to production."

Documents are dialog boxes that allow you to enter information, form accounting wiring, as well as display the print form of the document. As an example in Fig. 4 shows the appearance of the document "Arrival of materials".

Figure 4. Document "Flow Materials".

The document "Receipt of materials" is designed to reflect in accounting operations related to the registration of admission to the organization of materials.

The number of the receipt order is indicated in the document cap, the date, supplier, contract and warehouse for which materials are accepted.

The appearance of the document depends on the value selected in the "type of receipt" requisition, which can take two values:

· Arrival from the supplier;

· Receipt of processing.

The proper "Supplier" is filled with the choice of materials supplier from the reference book "Counterparties". In the details "Treaty" indicates the account received from the supplier for payment or contract.

In the requisite "warehouse" with a choice of a reference book "Places of Storage of the MPZ" indicates the warehouse for which materials are accepted.

The table part of the document posts information from the invoice supplier. It indicates the name of the material; quantity; unit price; amount without taxes or taxes - depending on the option of calculating taxes chosen in the details "Taxes"; The amount of taxes. total amount (In the "Total" column) is automatically calculated depending on the selected option for calculating taxes.

Filling a tabular part of the document "Receipt of materials" can be performed in two ways:

· The usual input of the new line of the tabular part of the document (the "New Row" item "Actions" menu). At the same time, the "Material" reference book opens again for each new lines of the invoice;

· The method of multiple selection of materials directly from the "Materials" directory ("Selection button". It also opens the "Materials" directory, but after selecting the material, its name is transferred to the tabular part of the invoice and the reference window does not close. Then the following material is selected and T d.

If the applied material is filled in the "Materials" directory of the incoming material, the value of the props is transferred to the table part. If it does not coincide with the price specified in the Supplier documents, in the price column of the table part, the supplier price should be specified.

In the requisite "VAT" indicates the amount of value added tax, payable by the provider on a specific material. It is indicated in accordance with the documents of the supplier.

When admission to the organization of materials, the Typical Court is issued intersectoral form № M-4. To form it and print it, you need to click on the "Print" button. Printed form Parish orders are shown in Fig. five.

Figure 5. Printing form " Court order" .

After filling out the on-screen form, you need to click on the "OK" button. When conducting a document, wiring is automatically formed. The specific subaccount of the account 10 "Materials" in the wiring is determined automatically by the value of the details of the "type of material" of a particular element of the reference book "Materials".

If the supplier listed an advance (prepayment), then, depending on the value of the props of the "Advance test", it may additionally be formed by the debit of account 60.1 "Calculations with suppliers and contractors in rubles" in correspondence with a credit of account 60.2 "Advances issued" Standing advance.

In addition, for purposes tax accounting Wiring for off-balance accounts H02, SCP, etc.

The wiring formed by the document shown as an example is shown in Fig. 6.

Figure 6. Wiring formed by the document "Receipt of Materials".

For various summary data in the program there is a set of reports. All reports in functional purpose can be divided into several groups.

Accounting reports are designed to analyze accounting status for arbitrary periods of time. Some of these reports are provided for audit audits, such as the operating statement, the main book, an account-order magazine, etc.

Operational reports are designed for the current analysis of accounting objects, including the presence of materials in stock.

Specialized reports serve to maintain standard accounting documentation. With the help of additional reports, there is an analysis of difficult situations on accounting objects and obtain a generalized picture in the form of a chart. Audit reports are mandatory documentation that is formed for presentation when checking auditors and other control bodies. Regulated reports are tax and accounting reports to provide tax authorities and in various funds.

Using the report "Roll-and Self-Self-Account" for accounts for which analytical accounting is conducted, it is possible to obtain separation of residues and revolutions for specific objects of analytical accounting (subconto). When choosing a "Removable Saldeless Validity" item, a statement parameter parameters will be displayed on the screen (Fig. 7). In this query indicate:

· For what period it is necessary to form a reverse saldant statement. The period is given by the choice of the date of the period and the date of the end of the period;

· In what account to form a statement;

· Types of subconto, according to which analytical accounting on the account;

· The value of the subconto (or the subconto group) of the specified type;

· Option use subconto (select, deploy, not to take into account);

· Include in the report the total balances and turnover by the subconto groups (the "Group" checkbox is set).

Figure 7. The formation of a ruble-salary statement.

The use parameters of the subconto can be fill depending on what kinds of subcontoms are conducted analytical accounting for this account. At the same time, the procedure for specifying the types of subconto in the report settings will determine the nesting of the grouping reports.

For accounts for which quantitative accounting is conducted, data on quantitative residues and revolutions are derived.

When specifying the parameters shown in Fig. 10, a reverse salad statement will be formed, the printed form of which is shown in Fig. 8. Turns and residues in this statement are formed during the document "Receipt of materials" provided as an example.

Figure 8. Printing form of a bevel-salary statement.

From other reports, you can mark the "Account Card". This report includes all wiring with this account or wiring for this account for specific values \u200b\u200bof analytical accounting objects - the name of the material, the organization-supplier, etc. In addition, the balance cards are shown in the beginning and end of the period, revolutions for the period and residues after each posting.

In fact, when using an account card with the selection for specific objects of analytical accounting, the report allows you to receive warehouse accounting cards, cards of mutual settlements with counterparties, etc.

The report contains graphs: "Date", "Operations" (Description of operations for this account), Debit (Corresponding Accounts and the amount of operations for the debit of the selected account), "Credit" (corresponding accounts and amounts of loan operations of the selected account) and " Current balance "(D - debit, to - credit). For operations expressed as well as in the amount, the account is given in the account card.

With the settings of the parameters similar to the above for the ruble-salad statement, you can get a bill card depicted in Fig. nine.

Figure 9. Printing form of account card.

Feature of the program "1C: Enterprise" program is the ability to change the configuration by the user by the user or organizations specializing in the implementation and support of 1C software products. This feature allows you to maximize the compliance of the automated information system of accounting features in a particular organization.

Conclusions and offers

In conclusion, the following aspects can be distinguished, which generalize its main moments. All tasks are achieved and disclosed.

In the first part of the course work, basic concepts, values, tasks, principles, and functions of automated metering materials are presented.

In the second chapter, which occupies most of the work, the current system of accounting for materials in the enterprise was investigated. In the course of the work, the real state of accounting was established, such disadvantages were identified as: bulkiness and laboriousness of warehouse accounting, an insufficient organization of control over the TMC expenditure, a large number of primary documents, certain difficulties associated with filling out documents from hand, etc.

In the third chapter, recommendations were developed on improving the accounting of materials using the program "1: with the Enterprise". The possibilities of the program are described in detail, documents and reports on the consideration of materials formed by the program are considered.

When organizing armor of materials, the organization of two types of ARMS, united by a local computing network, is envisaged. The first ensures the processing of primary documents on the movement of production reserves, the second - obtaining output forms of their synthetic and analytical accounting

"1C: Accounting" is a universal system for automation of accounting. It can support various accounting systems, various accounting methodologies, used in enterprises of various types of activities.

The main elements of the accounting of materials in the "1C: Accounting" system are "Materials" reference books, "Places of Storage of the MPZ".

To enter operational accounting information in the system "1C: Accounting" documents: "Flow of materials", "Moderating materials", "Transmission of materials into operation", "Write-off of materials in operation", "Shipment of materials to the side", "Transfer to production " For various summary data in the program there is a set of reports.

Feature of the program "1C: Enterprise" program is the ability to change the configuration by the user by the user or organizations specializing in the implementation and support of 1C software products.

1. 1C: Enterprise version 7.7. Accounting, user manual. - M.: Firm 1C, 2004.

2. Automated information technologies in the economy / ed. prof. G.A. Titoroneko. - M.: Computer, Uniti, 1998.

3. Bank V.R., Zverev V.S. Information systems in the economy. - M.: Economist, 2005.

4. Basunov N.L., Fomina L.F. Tutorial on accounting and tax accounting. - M.: TK Velby, Publishing House Prospekt, 2003.

5. Ilina O.P. Information technology accounting technologies. - SPb.: Peter, 2001.

6. Kondrakov N.P. Accounting [Text]: tutorial / N.P. Kondrakov. - Infra - M, 2001. - 240 p.

7. "On accounting" the federal law from 21.11.96. №129-ФЗ.

8. Pisengolts M.Z. Accounting B. agriculture: Tutorial / M.Z. Pizengolts. - M.: Finance and Statistics, 2002. - 400 s

9. Regulation on accounting of logistical reserves - PBU 5/01. Applied. Order of the Ministry of Defense of the Russian Federation of 09.06.01 / №119-n.

10. Ryazantseva N.A., Ryazantsev D.N. 1C: Enterprise. Accounting. Secrets of work. - SPb.: BHV-Petersburg, 2004.

11. Utkin VB, Baldin K.V. Information systems and technologies in the economy. - M.: Uniti-Dana, 2003.

12. Chistov D.V. Economic operations in computer accounting 7.7. (New account plan). - M.: AOZT and 1C, 2002

The wide functionality of the 1c family software products allow you to automate the accounting processes at enterprises of any forms of ownership and industry affiliation. Special complexity is different in the production and manufacturing enterprises, as well as in construction organizations: there are many nuances related to the calculation of the cost of products, as well as the definition of financial results.
This article discusses one of the ways of maintaining the production costs in the program "1C: Accounting 8", which uses the calculated calculation method.
The accounting method of accounting is widely used in enterprises producing products in single copies or small batches (small-scale production). Characteristic examples - car maintenance station, studio of individual tailoring, firm for the manufacture of furniture under the order, building company, etc. A distinctive feature of this method is that a separate order is performed as the main object of accounting, which is pre-executed on a certain amount of products.
Another characteristic feature of the recurring method is that the cost of individual parts of the product is not calculated: only the cost of the order is displayed, as well as the units of the product (the latter parameter is calculated by dividing the amount of costs by order by the number of products units). As for the cost of work in progress, it is determined on the basis of these charges of accounting for incomplete orders.
The basis for ordering is, as a rule, a contract concluded between the manufacturer of products and its customer.
Each order is assigned an individual number or name. This props must be in obligatory It is reflected in all documents related to this order (a document on the write-off of materials into production, to accrual the salary to employees who fulfill the order, etc.). Thus, all financial and economic operations arising in the process of performing a specific order becoming interrelated.
All listed actions can be implemented in the 1C: Accounting 8 program. In this case, subconto "Nomenclature groups" is recommended to keep registering on orders. With the help of the reference elements, the number and date of the production order is reflected, as well as other user-needed characteristics. The element of the reference book is attached to all documents related to this production order (documents for the write-off of raw materials into production, on the production of finished products, etc.), on the basis of which the cost of the order is subsequently calculated.
We illustrate on specific example The principle of the implementation of reconnect accounting in "1C: Accounting 8".
Suppose that the company is engaged in the production of furniture under the order. Customer Sidorov ordered the product table kitchen traditional configuration: four legs and countertop. The client of Petrov also ordered the same product, but - with a round countertop and three legs.
Create two new positions in the directory of the nomenclature groups, we call their order Sidorov and the order of Petrov, including the kitchen table in each of them (Fig. 1).

Fig. 1. Order formation

We assume that for the manufacture of a product on the order of Sidorov, the following materials are required: screw 30 mm - 50 pieces at a price of 3 rubles / pcs, feet of the table - 4 pieces of 200 rubles. / PC., Copper rectangular - 1 piece price 350 rub . and furniture corners - 16 pieces at a price of 10 rubles / pcs. As for the order of Petrov, then the difference is only that the tabletop is required round in the amount of 1 piece of 400 rubles, and the feet of the table - 3 pieces of 200 rubles.
At the same time, VAT at a rate of 18% is included in the price of materials, and all materials are in stock in the required quantity.
Next, execute the command of the main menu. Manufacturing 4 reports for shifting, in the list window that opens, click the INSERT key and form a change report document (Fig. 2).

Fig. 2. Replacement report

At the top of the window you need to check the Check off materials checkbox. Then on the Products tab in the Product field indicate the name of the product (kitchen table) by selecting it in the Handbook of the Nomenclature, and we do it twice. Next, for each position, we enter the number (in our example 1) and the planned price - on the basis of these parameters will automatically be calculated on the planned amount. After that, in the account account (bu) from the account plan, we select 43 "finished products", and in the field of the nomenclature group of costs - from the directory of the nomenclature group the position of Sidorov's order (for the first product) and the order of Petrov (for the second product), see Fig. 2.
After that, go to the Materials tab. Here it is necessary to form a list of materials used for the production of products. We assume that the materials are taken into account on account 10.06.
For each position in the corresponding fields, the name, number, account account, and the nomenclature group are indicated. In the context of the example under consideration, the last parameter acquires a particular importance: its values \u200b\u200b(ORDER SIDOROVA and PETROVA ORDER) are selected in the Handbook of the Nomenclature Group.
Ultimately, the contents of the Material tabs should look like shown in Fig. 3.

Fig. 3. Replacement report (Material List)

After clicking in this window, the OK button can be processed to calculating the cost of the product based on the data of the recount.
First you need to make a closure of the month. We carry out the main menu command operation4Reglant operation4 of the month, in the window that opens, click INSERT and form a document closing document, noting the necessary options.
Then, perform the command of the main menu operation4Reglative operations4-calculations4 Calculations, in the toolbar of the opening window, press the Settings button, go to the Selection tab and set the filter according to the nomenclature groups by selecting the value of Sidorov's order as a selection criterion.
After clicking in this window, the OK button program will form a certificate for calculating the cost of the product cost (Fig. 4).

Fig. 4. Help - Calculation of Calculation by order Sidorov

As can be seen in the figure, in the example of the example, the actual cost of the order was 1237.29 rubles.
NOTE
If the report is not formed - adjust the date of the reporting period in the fields of the PO period, and also check if the organization is correctly indicated in the Organization field. Do not forget that after changing the report parameters, it will be reformed only after pressing the form button.
A similar certificate calculation by order of Petrov is shown in Fig. five.

Fig. 5. Help - calculation of calculation by order of Petrova

Now form a certificate calculation about the cost of released products. To do this, execute the command of the main operation menu -\u003e Regulatory operations -\u003e Help-calculations -\u003e Product costs and set the filter to the data included in the report by selecting Sidorov's subcontom service as a condition. The result of the actions performed is shown in Fig. 6.

Fig. 6. Help - calculation of the cost of products by order Sidorov

Please note: this report allows you to see by order not only the amount production expenses, but also the deviation of the actual cost from the planned. Figure 7 shows a similar certificate of payment by order of Petrov.

Fig. 7. Help - calculation of the cost of products by order of Petrova

Based on the above material, it can be concluded that in the program "1C: Accounting 8" there are all necessary means for conducting recording accounting. Its wide functionality makes it possible to reflect the calculation of the cost of two or more units of similar products produced by different orders and having minor differences in the configuration. To do this, it is only necessary in the directory of the nomenclature groups to create positions for each production order, and to refer to them from the documents, and also to close the month in a timely manner. All the rest of the program will make it myself, and you will only stay to configure, form and print the necessary reports.

At the end of November, the company "1C" released the program "1C: Accounting 8.0". This software product was created on a new generation technological platform "1C: Enterprise 8.0", providing high flexibility and customizability, scalability, performance and ergonomics of applied solutions. Thus, with the release of "1C: Accounting 8.0", even small organizations have become available to modern service capabilities and a comfortable interface "1C: enterprises 8.0". "1C: Accounting 8.0" is a ready-made solution for keeping accounting and can be independently mastered by the user during the work.

The program "1C: Accounting 8.0" is universal and supports any kind of activities, such as wholesale and retail, provision of services, production, etc. The program provides a high level of automation of accounting and tax accounting, as well as the preparation of mandatory (regulated) reporting.

Organization of Accounting and Tax Accounting

Accounting and tax accounting in the program are implemented in accordance with the current legislation of the Russian Federation. The program includes an accounting account plan, configured in accordance with the instructions for the application of an account plan approved by the Order of the Ministry of Finance of Russia of 31.10.2000 No. 94n. The composition of accounts, the organization of analytical, currency and quantitative accounting in accounts comply with the requirements of legislation on accounting and reflection of data in reporting. If necessary, additional subaccounts and incisions of analytical accounting can be created independently.

To reflect economic operations in tax accounting on income tax, as well as accounting for permanent and temporary differences to fulfill the provisions of PBU 18/02 "Accounting for income tax calculations" (the order of the Ministry of Finance of Russia dated November 19, 2002 No. 114N) uses an account plan tax accounting. In order to facilitate the comparison of accounting and tax accounting, the plan of tax accounting accounts approximately the structure and composition of accounting accounts plan. For example, to account for fixed assets in terms of tax accounting accounts, account 01 is applied to account for intangible assets - account 04, to account for materials - account 10, etc.

According to primary documents in the process of working with a program in tax accounting, wiring are formed. To summarize information on the basis of postings on tax accounting accounts, appropriate tax accounting registers are formed. Filling tax Declaration The income tax is performed automatically.

For tax accounting in organizations applying a simplified taxation system (USN), a separate tax accounting plan is applied, which is also close to the accounting account plan. Organizations using UCN can use as an object of taxation "revenues" or "revenues reduced by the amount of expenses." The automatic formation of the booking book of income and expenses is provided.

The program also supports the tax system in the form of a single tax on imputed income (UNVD) for certain types of activities in accordance with Chapter 26.3 Tax Code Of the Russian Federation (Federal Law of February 24, 2002 No. 104-ФЗ). Implemented separation of accounting for income and expenses related to activities taxable and not subject to UNVD. Expenditures that cannot be attributed to a certain type of activity at the time of their commission can be distributed automatically.

Keeping accounting for economic activities of several organizations

The program "1C: Accounting 8.0" can be conducted in the same information base of accounting and tax accounting of several organizations. At the same time, each organization may have their accounting policies and apply its tax regime. This feature is useful for organizations whose economic activity is closely related to each other and which use common lists of goods, costs, customers, etc. Thanks to this opportunity, the program can be used both in small organizations and organizations with a complex structure.

Accounting internal production reserves

Accounting for goods, materials and finished products in "1C: Accounting 8.0" is implemented according to PBU 5/01 "Accounting of material and industrial stocks" and methodical instructions According to it (the order of the Ministry of Finance of Russia of 9.06.01 No. 44N).

In accordance with the accounting policy of the Organization, the Program supports the following methods for assessing material and production reserves (MPZ): "According to the average cost", "at the cost of the first time for the acquisition of material and industrial reserves (FIFO method)" and "at the cost of the last acquisition material and industrial reserves (limito method). " To evaluate the FIFO and Lifelo methods, the program provides for the maintenance of partial accounting. In this case, the batch is formed automatically, when recovering the MPZ.

The presence of this feature allows the differential to consider the MPZ of the same name received at different times at different prices.

Accounting in storage places

The program provides for the design of operations on the movement of goods between warehouses, according to their inventory and gaining, as well as to write off. In warehouses you can conduct a quantitative or quantitative summation. In the first case, the assessment of goods and materials for accounting and tax accounting purposes does not depend on which warehouse they are obtained. If there is no need for warehouse accounting, it can be turned off.

Accounting for trade operations

The program implements accounting operations of the receipt and implementation of goods and services, as well as return to the supplier and return from the buyer. The sale of goods is drawn up bills for payment, overhead and invoices. All operations wholesale trade Considered in the context of contracts with buyers and suppliers. For imported goods, data on the country of origin and the number of the cargo customs declaration are taken into account.

Stip in retail sales. Supported work with automated and non-automated outlets. The write-off of goods in a non-automatic point occurs periodically, according to the results of the inventory

In "1C: Accounting 8.0" automated accounting commission trade With regard to goods, both received by the Committee and the commissioner transferred for further implementation. It is also possible to reflect the transmission of goods to the subcomission. Various options for calculating commission remuneration are provided.

The program automates the operations for accounting for a return multi-turn container. Debt to suppliers and debt buyers for returnable containers are taken into account on a separate account account. The specificity of taxation of such operations and settlements with suppliers and buyers is taken into account.

Accounting for current account operations and cash desk

The configuration implements accounting of cash and non-cash money. Supports input and printing of payment orders, arrival and consumables cash holders. Automated calculation operations with suppliers and buyers. Accounting is conducted with accountable persons, reflects operations for issuing money under the report, as well as to acquire goods or services with accountable persons. On the basis of cash documents is formed cash book Sample installed.

Accounting for calculations with counterparties

Accounting for calculations with suppliers and buyers can be conducted in rubles, conventional units and foreign currency. Course and sum differences for each operation are calculated automatically. Calculations with counterparties can be conducted under the contract as a whole or for each document shipment (arrival) or payment. The method of making calculations is determined by a specific contract. When reflecting these payments amounts are automatically divided into advance and payment.

Using multiple prices

The program supports the use of several types of prices, such as "Wholesale", "Melnoopone", "Retail", "Procurement", etc., which simplifies the reflection of operations and implementation. When issuing documents for admission and implementation, individual prices can be used for each contract.

Accounting for fixed assets and intangible assets

Accounting for fixed assets (OS) and intangible assets (NMA) in the program is carried out in accordance with PBU 6/01 "Accounting for fixed assets" (Order of the Ministry of Finance of Russia of 30.03.01 No. 26n) and PBU 14/2000 "Accounting for intangible assets" (Order of the Ministry of Finance of Russia of October 16, 2000 No. 91n). All major operations for accounting OS and NMA are automated, such as admission, acceptance for accounting, depreciation, upgrades, transmission and write-off. It is possible to distribute the amounts of depreciation accrued in a month between several accounts or objects of analytical accounting. For fixed assets that are operated seasonally, the application of depreciation accrual schedules is provided.

Accounting for industrial activities

The program "1C: Accounting 8.0" has been implemented to account for production activities and automated the calculation of the cost of products and services. Accounting for finished products during the month is conducted according to the planned cost. Calculation of the actual cost of issued products and services rendered at the end of the month.

For complex technological processesSupporting intermediate stages based on the release of semi-finished products, the warehouse consideration of semi-finished products is maintained and the calculation of their cost.

Accounting for indirect expenses

To take into account general expenses, the program provides for the use of the "Direct-Kosting" method. When using it general running costs They are written off in the month of their occurrence and refer to the value of the products sold. If the organization does not apply in the organization, the general costs are distributed between the cost of manufactured products and incomplete production. When writing off indirect costs, various distribution methods can be applied according to nomenclature groups of products (services).

For indirect costs, the following distribution databases are possible - "Release volume", "Planned cost", "Warning" and "Material Costs".

Accounting for value added tax (VAT)

For accounting goals of VAT "1C: Accounting 8.0" supports methods for determining revenue "by shipment" and "on payment". The purchase book and the sales book in the program are formed automatically. For implementation with the application of the VAT rate, equal to 0%, automated VAT accounting on purchased goods. Perhaps the distribution of VAT sums presented by suppliers of acquired values \u200b\u200bin accordance with Art. 170 of the Tax Code of the Russian Federation on sales operations, taxable VAT, and sales transactions exempt from paying VAT.

Wage accounting, personnel and personalized accounting

The program "1C: Accounting 8.0" is implemented by salary accrual for salary. When paying wages, the tax on the income of individuals is calculated. The calculus and registration of the sums of the Unified social tax and contributions in Pension Fund Of the Russian Federation (FIU). When calculating the calculations, the availability of external and internal partners, disabled and tax non-residents is taken into account.

Regulated reporting on the income of individuals is formed automatically and can be unloaded to the magnetic medium for the presentation in tax authorities. For submission to the FIU of information about insurance experienceAccrued and paid insurance contributions is carried out personalized accounting of employees.

The program also automated personnel records. To register an employee to work, the relevant documents are used to move it to another position and dismissal.

Finishing operations of the month

The program automates the regulatory operations that are executed at the end of the month. Such operations include reassessment of currency, writing off the expenditure of future periods, determination of financial results, etc.

Standard and regulated reports

The program "1C: Accounting 8.0" includes a set of standard reports designed to analyze data on the remnants and turnover of accounts and wiring at various cuts. This is a working outer statement, a chess statement, a circulating statement in the account, account turnover, account card, account analysis, etc.

The program provides for the formation of regulated reporting - accounting, tax and statistical reportingreporting in individuals, as well as reporting to submit to various funds.

Service capabilities

Program "1C: Accounting 8.0" includes a variety of service capabilities: information sharing with client bank programs, downloading currency exchange rates from the Internet and download address classifiers, preparation of a letter to the department technical support And automatic checking for updates "1C: Accounting 8.0" via the Internet, their receipt and installation.

The program "1C: Accounting 8.0" provides for the possibility of sharing with applied solutions "Trade Management" and "Salary and Personnel Management" Systems "1C: Enterprise 8.0".

It should also be noted that in "1C: Accounting 8.0" preserves continuity with the program "1C: Accounting 7.7".

Methodical support for users

To familiarize yourself with the possibilities of the program "1C: Accounting 8.0" Firm "1C" released a demo.

For users and specialists also published a book of professor Financial Academy under the Government of the Russian Federation S.A. Kharitonova "Accounting technologies in the program" 1C: Accounting 8.0 ". It pays great attention to the preparation of the program for operation, document management, organization and technology of accounting in separate areas, generalize credentials and formative information for internal and external users.

Costs for production

Accounting for production costs in the program "1C: Accounting 8" is conducted in the context of the nomenclature groups (activities). Previously, they must be listed in the Handbook "Nomenclature groups" ( menu: "Enterprise - Products (Materials, Products, Services)").

Example:

Direct production costs are taken into account in the accounts 20 "Basic Production" and 23 "Auxiliary Production". This includes everything that can be attributed to the specific types of manufactured products (semi-finished products, manufacturing services): Wrapped in the production of raw materials and materials, depreciation of the main equipment, and taxes with fot production workers, as well as some services.

During the month, direct costs are reflected in the program with the help of such documents as "requirement-invoice", "receipt of goods and services" (bookmark "Services"), "Advance Report" ("Other"), "Accrual of wages", as well as Regulatory operations "Depreciation and depreciation of fixed assets", "Accrual of taxes (contributions) with fot" and some others. It should be paid to the correct indication of the nomenclature group both in the documents and in the methods of reflecting the expenditures on depreciation and reflection of salaries in accounting.

Examples of direct production costs

Document "Requirement-overhead" (Menu or Production Tab) reflects the write-off of materials into production. The cost account and analytics are indicated on the Cost Account tab. When conducting a document, Wirning DT 20.01 Kt 10 will be formed, with an appropriate account analytics 20 (division, nomenclature group, cost article).

A method of reflecting the depreciation costs (menu or tab "OS" or "NMA"). If you choose this method when taking into account the fixed assessment (taking into account the NMA, the transmission into operation of overalls), then depreciation on this OS (the depreciation of the NMA, repayment of the cost of overalls) will be attributed to the specified account and cost analytics. In this case, Posting DT 20.01 CT 02.01 will be formed.

A way to reflect the salary in accounting (Menu or Salary tab). If you specify this method in accrual, then the employee's salary and taxes will be attributed to the corresponding account and cost analytics. In this case, when charging s / n will be formed wiring DT 20.01 CT 70.

At the end of the month, direct expenses collected on 20 and 23 accounts are distributed among the issued products and incomplete production in the context of the nomenclature groups (activities). Distribution occurs through regulatory closing operations of the month.

In addition, there are general production and general expenses that are taken into account respectively in accounts 25 and 26.

The general production costs within a month refer to the 25 bill. To reflect them, the same documents can be used as for reflecting direct costs. At the end of the month, the costs collected on 25 accounts are distributed to 20 accounts on nomenclature groups (activities), as part of a specific unit, in accordance with the distribution base, with the help of regulatory operations.

General expenses within a month refer to 26 account. To reflect them, the same documents can be used as for reflecting direct costs. At the end of the month, the cost of the costs collected on 26 bills can occur in two ways. They can be distributed to 20 accounts on nomenclature groups (activities) of the entire enterprise, in accordance with the selected distribution base. Either, if the Direct-Kosting method is applied, general expenses are debited directly to the account 90.08 "Management expenses" in proportion to sales revenue.

Cost accounting is made in form account (Menu or Tab "Enterprise").

The "Production" tab indicates the methods of distribution of common and all-industrial expenses on the "Install distribution methods ..." button. In the form that opens, you need to specify the distribution base for each account, which can serve as a production volume, the planned cost of release, wage, material costs, revenue, direct costs, separate direct costs. If necessary, you can detail the ways of distribution by divisions and costs.

Here the use of the Direct-Kosting method and the distribution of production costs for services is configured.

On the "Product Release" tab, a method for taking into account the production of finished products (semi-finished products, production services) is selected - using or without accounting 40. Here it is also necessary to define the deferment sequence for closing accounts, which is important with a long-time production. It is recommended to choose an automatic definition. If the production is taken into account according to the planned cost using account 40, then the automatic sequence of converters is impossible. In this case, you need to select a manual method, and then manually ordering the units to close the accounts (by the button).

The automatic determination of the conversion sequence is set:

The manual determination of the conversion sequence is set, the order of the units is set:

Release and sale of finished products

The production of products (semi-finished products, production services Sob. Divisions) is reflected in the program "Reference Report" (Menu or Production Tab). The released products are taken into account by the planned cost, the document generates a wiring of Dt 43 Kt 20 (or if the use of account 40 is specified, the wiring of Dt 43 Kt 40). It is necessary to correctly indicate the nomenclature group for the released products.

Document "Report of production for shift" and the result of it (no account 40 is not used):

To correctly calculate the cost in the program, it is necessary to comply with the principle of compliance of income and expenses in the context of the nomenclature groups (activities). That is, if there are costs of the nomenclature group, they must correspond to the production of products and income on this nomenclature group.

The sale of finished products is reflected by the document "Implementation of goods and services", and the wiring for revenue is formed: Dt 62 Kt 90.01, and wiring to write off the cost of realized products: DT 90.02 KT 43. Analytics of accounts 90.01 and 90.02 - Nomenclature groups (activities).

The result of a document for the sale of products:

Closing the period and the calculation of the actual cost

Closing of cost accounts and the calculation of the actual cost of issued products (semi-finished products) is made at the end of the month by regulatory operations. Previously, regulatory operations should be completed on the depreciation of the OS and NMA, the repayment of the cost of overalls, write off the costs of future periods, accrual of salaries and taxes with fot.

You can use the regulatory processing "Closing the Month" ( menu: "Operations"). In this case, the program "will determine", which regulatory operations are needed, and will hold them in the correct sequence. Execution occurs on the button "Run the closing of the month".

When conducting regulatory operation "Closing of accounts 20, 23, 25, 26" is performed by several stages: the distribution of indirect costs (according to the established "methods of distribution"), the calculation of direct costs for each product and for each unit, adjustment of the cost.

We give an example of the operation "Closing accounts 20, 23, 25, 26" (the organization applies the Direct-Kosting method). There are wiring for closing an account 26 (not all in the figure not all), adjustment of production, adjustment of the cost of sales products. (Correction amounts may be negative, if the actual cost has become less than planned).

After closing the cost accounts, you can form certificates-calculations (available from the processing "Closing the Month" or through menu: "Reports - Help-Calculations»).

Help - calculation "Calculation":

Help - calculation "Product cost":

Unfinished production

If there were no costs for production, but there was no excessive production (semi-finished products, production services), or it was incomplete, then the account 20 does not close, it remains the cost of work in progress (NWP) and passes the next month. Accounting for incomplete production can be configured in the form of an organization's accounting policy, on the NWP tab. The default method is usually installed "in the absence of a release direct costs to consider the costs of the NCP":

If B. accounting policies A method for taking into account NZP "With the use of the document" Inventory of the NCP ", then in the presence of unfinished production it will be necessary to introduce the document" Inventory of the NCP "before the closure of the month. Here manually indicates the amounts of unfinished production for each nomenclature group:

In modern economic conditions management and transition to full-fledged market economy There is a need to optimize accounting on new principles, namely, automation of accounting in the enterprise. Automation of accounting, accuracy, efficiency of information, all this is the decisive factors for the successful development of the economy of Ukraine. Achievements of domestic and foreign specialists in the field of automation costs for production, features of use information systems And technologies in accounting and management of the enterprise are already held quite a long time and found their incarnation in many scientific works. They considered the structure of automated accounting systems, the features of the functioning of their components, as well as the main directions of use, including in management activities.

Studies of the problems of accounting and cost management in organizations and enterprises has importantAs a theoretical and practical, it determined the choice of the topic of the scientific article.

The purpose of this work is to review software for automation of cost accounting.

Modern computing equipment provides automation of a complete set of accounting tasks. This allows us not only to perform work that we have previously been made in manual, but also reduces the consideration of the filling of primary documentation and reduces the costs of preparing paper information paper carriers.

Automation of the cost of production costs involves the solution of the following tasks:

automation of documentation of accounting operations;

simplifying fixed assets and intangible assets for generating data on the amount of accrued depreciation, on the cost of repair and reassessment of the OS, etc.;

a limited set of operations for consideration of inventory of commodity values \u200b\u200bfor monitoring the release of materials into production, the use of materials, economic and production inventory;

generalization of all the costs of production in a single document in order to form the actual cost of products produced.

Ukraine uses a large number of different programs that are designed to automate accounting, the most popular among them are: "Sail", "Fin Expert", "Galaxy", "Lady Financi without problems", "1C: Accounting" .

The most widespread program was obtained by the program 1C: Accounting. That is why we will look at it in more detail. This is a universal program for automation of accounting and tax accounting, including the preparation of mandatory reporting. Using this program, it is possible to take into account production processes, starting with the acquisition of raw materials to the release of already finished products. At the same time, production operations will be automatically displayed both in accounting and tax accounting. Within a month, the costs associated with the production activities of the enterprise are reflected in the accounting accounts. The main advantage of the "1C: Accounting" system is that synthetic expense accounts can be built on three or five levels. This makes it possible to detail production costs According to articles and objects, which will contribute to a more complete distribution of indirect expenses and avoiding arithmetic errors in the implementation of such distribution.

The main features "1C: Accounting":

maintaining quantitative and currency accounting;

maintaining synthetic and analytical accounting in relation to the peculiarities of the enterprise;

formation and printing registers for synthetic and analytical accounting, primary documents and all necessary reports. Change and addition to the account plan, wiring systems, analytical accounting, forms of primary documents, reporting forms.

"1C: Accounting" - Universal Accounting Program. It can be configured by the accountant himself, given the features of the accounting of the enterprise, to any changes in legislation and reporting forms. Accountant, having mastered the universal features of the program, independently can automate the various sections of accounting: cash desk, bank, materials, fixed assets, calculations with debtors and creditors. Due to the flexible setting, "1C: Accounting" can be used both in the estate enterprises and organizations and in budgetary institutions.

The program is easy to use, speeding operations, using visual capacityWindows interface (menu, windows, pictograms, etc.) and ease of development.

As for the program "Sail", the way, like any other program of this purpose, this program is universal. It automates certain partitions of accounting, such as a bank, wages, cash desk, product, etc. The essence of the program make up its subsystems - this cash operations, Tax accounting, accounting, accounting, wage accounting, fixed assets, forms of documents and reports, and the like. That is, the appointment of the program "1C: Accounting" and "Sail" is equally - to automate accounting. The program has the same properties as "1C" only with the difference that in the "sail" all documents and reports are displayed as EXCEL spreadsheets. The "Sail" program has widespread use in small and medium-sized enterprises. It is distributed only on the territory of Ukraine and does not have similar analogues in the world.

The third program that we will look at - "Galaxy". The purpose of its accounting is the integrated association of the cost of the enterprise. Cost categories include products, groups of homogeneous goods, types of work and services. Views allow the company to determine the cost of already manufactured products. Collecting cost data using the Galaxy Program, the manual may receive data on deviations from the planned estimate. Of course, according to the structure, this program is more complicated, compared with the programs "1C" and "Sail". However, the plus is its multifunctionality, which is why it is used to work at large enterprises.

Thus, by analyzing automation in accounting information on costs, we can say that computerization of accounting is prerequisite for modern development Computer Technologies and Basic Tool for Effective Processing economic information. The choice of programs is due to a number of factors: price, functionality, goals of the enterprise, type of enterprise I.T.D.