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Each company in the course of economic activity acquires various materials that are used in the work. Acquired commodity and material values \u200b\u200bcan be applied in the production process or in the organization of sales. This means that not all the assets of the company are distributed to the warehouse. Many of the acquired materials are used in work immediately after their purchase. According to the rules, the materials received from the warehouse must be discontinued. In this article, we suggest discussing the question of how to correctly write off materials from accounting.

Materials - the main element of current assets, which is used as an intermediate element in the organization's activities

Industry features of writing off materials in accounting

There are several different methods of writing off commodity values \u200b\u200bthat can use all entities of entrepreneurship. It is important to note that the choice of a specific methodology for writing the materials depends on the specificity of the company's activities. The industry chosen by the entity of entrepreneurship has a direct impact on the procedure for drawing up accounting documents.

As an example, we propose to consider the construction sphere. The main feature of this direction is a large number of different materials used in the work. This nuance leads to a significant increase in the volume of internal document management. In order to substantiate the need to write off the TMT, regular reports are drawn up on the procedure for spending material and industrial stocks. In compiling such reports, it is very important to take into account the norms established by various instances.

In addition to such reports, object and internal estimates are used. These documents indicate the number of materials required to perform a specific task. Workers carrying material responsibility should regularly compile reports on the flow rate of the company. On the basis of all of the above acts, not only accounting reports are formed, but also special journals where the tasks completed.

A distinctive feature of the construction sphere is the need to carry out regular analysis devoted to the consumption of open storage materials. This category includes sand, gravel and other bulk raw materials. The consumption of such materials is very difficult to arrange documented. In order to write off this type of materials, it is necessary to carry out an inventory and determine the actual volume of raw material residues.

Another unique destination of entrepreneurship is an agricultural sphere. This sphere uses a number of specific primary documentation. This category includes an act dedicated to the cost of seeds and planting materials. Responsibility to compile this act is assigned to agronomists and other specialists responsible for planting various cultures. Workers of livestock farms are obliged to develop a diet for animals and their feeding plan. The procedure for issuing feed is fixed in a special journal of accounting.

It should be understood that when filling out the above, acts and magazines it is necessary to bring the actual substantiation of a particular event. As an example, we give the situation associated with the death of animals. In order to reasonably write off their cost, it is necessary to describe the cause of death in detail. For this purpose, a special examination is carried out. These actions allow you to reveal the degree of fault of workers responsible for feeding and care for animals. It should be understood that in case of evidence of the guilt of the employee of the enterprise, financial sanctions are superimposed on the official. As a rule, the amount of the fine is equal to the market value of the animal himself.

Preparation of the necessary information for making a decision on the write-off of materials is carried out by the Commission with the participation of financially responsible persons.

Drawing up an order to write off material reserves

The scheduling of materials in accounting can be divided into two main stages. The process under consideration originates from the publication of the administrative act on collecting a special commission. The task of this commission is to carry out all the necessary events. Some areas require the creation of a special regulation regulating the procedure for conducting work. In most cases, the procedure for these activities is being developed during the creation of a company. This approach allows you to develop a single regulation that will be used in further economic activities.

The management order is drawn up taking into account the rules of office work. In the header of the order, specify the name of the company and the registration number of the document. The following line indicates the date of the Act. In the substantive part of the form indicates the purpose of which the Commission is created and the workers belonging to its composition are listed.

The completed act should be certified by the company stamp and signature of the Director General.

Basic methods for writing off materials in production

As we have already spoken above, the choice of a specific methodology for writing off the MPZ (material and production reserves) depends on the specificity of the company's activities. D. anyny process is one of the important moments of economic activity. This nuance is explained by the fact that the final value of manufactured products depends on the value of materials. It is quite logical to assume that the value of the company depends on the cost of production reserves. Each of the methods of writing off materials has its own unique features. Below we suggest briefly consider each of the existing methods.

In medium cost

This method of writing off material and stocks is one of the most popular. In order to calculate the average cost of the MPZ, the following steps must be performed:

Folded among themselves the cost of the remnant of the MPZ at the beginning of the reporting period and the cost of the MPZ received during this time segment.
Folded among themselves the number of MPZ at the beginning of the reporting period and the number of MPZ received during this time segment.
Split the first value to the second.

FIFO Method

This technique involves the write-off of logistical reserves in chronological order. Speaking with simple words, the write-off is carried out at the cost of the first (second) receipt of the MPZ. Many specialists recommend using this technique when taking into account perishable goods. This recommendation is explained by the fact that the method considered does not take into account the growth of inflation during the use of inventory-material values.

Any economic operation is accompanied by the preparation of the primary accounting document, not the exception and write-off of materials

At the cost of each unit

This method should be applied only when property assets cannot be used to replace each other. This category includes precious stones and metals. When writing off stocks into production, the actual cost of each unit is taken into account. During this procedure, a number of primary documents are used. These can be commercial overheads, write-off acts and limit fence cards.

It should be noted that there are several different reasons for writing off material reserves. One of the most common reasons is the use of MPZ for production purposes. In addition, it is possible to write off the materials in case of moral obsolescence, damage or theft. In order to comply with all mandatory formalities, companies need to form a special commission that will be entrusted with all necessary events.

Cost Evaluation of the write-off of materials that came to dissent

Each company in the course of its economic activity faces the need to write off the assets that have come into disrepair. . The procedure for the write-off of materials depends on the internal standards and the presence of personnel faults in the reserves. When recycling such assets, the PPP price is invested in the rate of production costs. In the event that the value obtained exceeds the established norm, the cost of stocks is invested in the article of other expenses.

Special attention deserves the procedure for the write-off and low-value materials. In this case, an accountant can take into account their estimates on the day of commissioning or use a uniform consumption technique. The latter method applies only if the operational period of the written asset is more than one year. The selected technique should be reflected in the company's accounting policy. It should be noted that in the preparation of such reports it is impossible to take into account the tax value criteria (one hundred thousand rubles), established in two thousand and sixteenth year. Only those materials whose costs do not exceed forty thousand rubles as low value assets.

A similar discrimination technique is used for stocks such as household accessories and inventory. It should be paid to the fact that there are no regulations in the current laws regulating the composition of this group. As a rule, this group includes office and kitchen appliances, as well as existing furniture. Some companies include garden inventory and fire extinguishing facilities. When you write down such assets, a technique is used, enshrined in accounting policies. During this process, it is very important to arrange all related documents. It can be acts to write-off inventory or special overhead.

Registration of an act of writing off materials in production

Many novice entrepreneurs are concerned about how the document is issued by the write-off of materials. For this purpose, different blanks are used in the primary documents. The current legislation allows all commercial structures to independently choose the documents that will be applied during the process under consideration. This means that the procedure for writing off commodity values \u200b\u200badopted in one organization may differ from the order established in other companies.

Accounting legislation does not establish the rules in accordance with which materials should be written off into production

Control bodies require that all the documentation used is approved as part of accounting policies. Each of the documents used should contain a number of mandatory details. A detailed list of these details is given in the ninth article of four hundred second federal law. This document is devoted to the procedure for conducting accounting. The decision of the State Committee of Statistics under the number "71a" provides a detailed description of typical forms, which can be applied during the process under consideration. To date, control bodies allow the use of the following forms:

Form under the number "M-11" (requirement-overhead). This document is used in the case when the company has no limits for receiving the MPZ.
Form under the number "M-8" (limit-fence card). This act is used in the case when the company has limits to write off the MPZ.
Form under the number "M-15" (commodity invoice). This act is used when the MPZ is transmitted to separate divisions of the company.

Each company is legally provided to modify the above forms in accordance with your needs. This means that additional details, rows, fields and tables can be added to the above documents.

The requirement of the invoice can be used when taking into account the turnover of assets within the company. Such acts are used when sending the MPZ between several structural departments or officials. The document is formed by an official issuing MPZ. The document itself is drawn up in the number of two copies. The first copy is used to posture material values, and the second is to write off.

It should be noted that it is unacceptable to write off materials in uncontrolled volumes. That is why each company needs to develop and approve their own norms. This requirement is enshrined in the Tax Code. The existing laws oblige each entrepreneur to document and cost any production costs. Separately, you need to highlight the fact that all limits are installed on their own. For this purpose, various internal documents are drawn up. This category includes design estimates, local regulations and technological maps. The duty to develop these documents is assigned to specialists responsible for controlling the technological process.

Write off material values \u200b\u200bcan only be based on approved norms. It should take into account the documentation that applies to confirm the fact of the use of reserves in the production cycle. Given all the above, it is possible to make a logical assumption that wiring to write-off materials should be based on the acts of primary accounting. In the case when the company exceeds the established limits, it is necessary to reflect the reasons for exceeding the set value in the associated documents. As a rule, the exit for the established norms is explained by the high number of marriage, an increase in production capacity or technological losses.

Unreasonable write-off of materials, in size exceeding the established limits, is considered as unlawful actions. The development of such a situation leads to distortion of data contained in tax and accounting reports. That is why the MPZ vacation is over the limit should be made only after the publication of the appropriate administrative act. Also, the fact and grounds should be fixed to exceed the limits of the write-off of material values \u200b\u200bin the accounting documentation.

The current legislation obliges each company to approve the chosen form of an act of writing off material values \u200b\u200bin local documentation.

According to the established rules, this form is obliged to contain a number of primary details. Such details include the name of the company and the name of the form. In the substantive part of the act, specify the name of the raw material base, the volume and price of the MPZ. In a separate column, the code assigned to the product, which is manufactured using a specific material. When drawing up such a document, you must specify the limits set for a specific group. In case of exceeding the set value, you must specify the reason for the extensive consumption.

Material spending standards (limits) Organization establishes independently

In the preparation of financial statements and balance, when the wiring is compiled, the materials are written off depending on what they were withdrawn:

DT 20 "Basic Production"; To 10. - The raw material was taken from the warehouse.
Dt 23 "auxiliary production"; To 10. - Reserves are issued for use in the workshop.
DT 25 "general production costs"; To 10. - issuing gloves and cleaning agents.
Dt 26 "General Economic Costs"; To 10. - The accountant is written paper for the printer.
Dt 44 "Sale expenses"; To 10. - issued products on packaging of goods.
Dt 91-2 "Other expenses"; To 10. - Issued everything you need to carry out the output from the operation of the old OS.
In case of identification or damage, the wiring is filled Dt 94; To 10. - coverage of funds that lack.

Exist 4 methods carrying out the procedure of material reserves:

Method of fair - calculated on the basis of the cost of one unit of stocks.
- The process comes from the calculation of the average cost of cost.
- The net value of the funds acquired within the first half of the reporting period is taken into account.
Lifeto - It is calculated on the second half of the reporting period.

Methods for carrying out the task are carried out differently and depend on the type of product and its classification affiliation, as well as the selected enterprise accounting policy.

Seat

By the method of accounting for the value of each unit.

In organizations with a small range of products, which is supplied by small batches, provided a well-being tracked trace of sales and a steadily set price, the use of this method of write-off is advisable. Accounting for the needs of production in this case occurs with the display of each integrated nomenclature unit from the stock of the enterprise.

The procedure occurs In accordance with the prices with which they were purchased. In production, resources for this scheme may be entered two options:

IN valuation It includes all the costs that the company suffered to acquire this product.
Simplified option. Accounting Prices per unit of material occurs taking into account the specified amount in the agreement on its acquisition. At the same time, all other spending are subject to proportional write-off in production (in the same way - contractual). This method is applied in those situations where to determine the transport or procurement costs is either possible or difficult to determine.

From the remains at the beginning of the month for each variety of products, as well as taking into account all the injections during the reporting period, the total amount is revealed, which is divided by the number of comprehensive receipt ( residue + current period).

Having received an indicator of the average cost of goods, you need to multiply it by the amount necessary to obtain a result this month.

Averaged cost rate will change according to the degree of movement of goods.

In the first case, the calculated data is for the preparation of the report, and this method is called weighted. In the second - sliding. It is necessary when writing off stocks for production.

FIFO

Calculations are made on the basis of assumption that the reserves that come within a month or another period are used in the order of their purchase, i.e. The reserves in production first should be assessed at the cost of the first acquisitions - at the beginning of the month.

Thus, the formation of the cost (MPZ) in the warehouse at the end of the reporting time will be conducted based on the data on the actual cost of products acquired at the end of the period, and when evaluating the resources used, information on early arrivals is taken into account.

If the number of MPZ from the first batch is less than the required costs, then the write-off comes from the second, etc.

Lifeto

This method has the complete opposite of FIFO, as the MPZ is first according to the last procurement. Such a scheme is most effective in conditions of high inflation rate, which allows you to really assess the parameters of the economic activity of the enterprise and reduce the amount of tax fees.

The write-off of this category occurs only in cases where the degree of their depreciation has reached a maximum, they become unsuitable for operation due to damage or lost.

rules:

It should be carried out a technical assessment of each unit separately. According to the results of the inspection, conclusions are made on the suitability of their use.
A documentary examination and registration of unsuitable TMTS is carried out.
Displays about the failed copies.
The director of the enterprise makes a decision.
Demonstration and utilization of TMTs.
The procedure is completed.

Accusative attention should be paid to the preparation. It must be competently compiled and correctly filled.

The rules for compiling Act:

A sample for filling is drawn up by an enterprise individually, based on the requirements and recommendations of office work.
The document is drawn up in two copies - one is sent to the accounting department, and the other person carrying material responsibility in this issue.
To draw up the act, the organization of the Special Commission approved by the Director of which should include: Chief Accountant and Persons responsible for each TMC Unit.

The act contains: date of compilation and place, FULL NAME of the Commission, the name and sessibility of units. TMC, the cause of write-off, the total price of unsuitable TMTS, the vulture of confirmation (in the upper right corner 1 p.) And the certifying mark.

Goods from warehouse

Write-off occurs in three reasons.

Movement from the Supplier to the Client

For this, accompanying documentation is issued. Primary documentation is conducted in the journal receipt of goods. The formation of receipt and vacation acts is controlled by the chief accountant and without their compilation, no product has the right to leave the warehouse. All reports are stored in the archive of 3 years.

For product vacation, write out:

limit-intricate type cards for M-8 form;
overhead vacation view in.

With short

Causes can be different - theft, abuse of authorized persons, loss of natural order, errors allowed by accounting, etc.

Detection occurs with the help of inventory. For this, a special act is drawn up, which indicates the cause of the formation, the full name of the product, its nomenclature, the price, quantity and reason. The document is assigned by all members of the Commission.

Write-offs should be carried out by the session method.

Calculation of the cost can be carried out for three methods to choose:

By middle - It is used in the synthetic method of maintaining the bu or with a manual version of accounting in stock.
Partionic - Found an application with an analytical approach. Includes FIFO, Lifelo, Manual and Combined Type Accounting.
In the expression of fixed prices - Designed for enterprises engaged in retail.

Lack of warehouse

Such a decrease fits into costs, thanks to which it is possible to reduce the amount of the tax. Make sure you can use documents:

vedomosti compiled during inventory;
act that confirms the fact;
final conclusions of the Commission;
note with the explanation of the reasons.

The goods were spoiled or overdue

For this convened competent Commission. Professional examination is held, the act is discharged, which is approved by every member of the inspection, after which the goods are written off.

At any type of enterprise, each economic operation is accompanied by the preparation of primary documentation - this rule concerns the procedure under consideration.

By law, the Organization has the right to determine the set of documents required for the procedure. The main rule becomes - compliance with the regulations of Article 9 of Law No. 402-FZ "On Accounting" and consolidate them in the text of the accounting policy adopted by the company.

Standard forms that can be applied in organizations:

- in the form of a form M-11. It is used in the firm without the established limitations for the issuance of materials.
Limito-fence card - form M-8. Introduced in enterprises with a regulated limit on the fence.
Overhead, designed to extract the MPZ to the side - M-15. It is necessary when transferring reserves to another division of an organization, separate type.

The requirement of the invoice is used in the internal activities of the enterprise to interact between the authorized material and responsible (MO) person and departments. It is a person in two copies. The first serves as the basis for writing off the MPZ, and the second for the posting in the unit where the funds were transmitted.

If not all released production reserves were used

The MPZ, discharged from the warehouse, but not used in the current period, should not be displayed in the section on expenditures. They are not taken into account in accounting or tax accounting.

In such a situation, the display is carried out by subaccount 10 "Materials in the workshop"How to move the MPZ from the warehouse to the production department.

At the end of the month, an additional document will be drawn up - the act of spending the MPZ, where the directions and the purpose of using stocks will be displayed.

Funds are issued and immediately take part in the activities of the organization. In this case, only the invoice is enough.
A certificate is drawn up - the MPZ is transmitted on the basis of the invoice and the gradual conduct of the process as it is confirmed, which is confirmed every time this document. Its form is approved in accounting policies. It contains information: the number of the nomenclature, the amount of the material used, the price for which was taken into account for each product, the sequence number or the specified code cipher to which reserves were used, established norms on the quantity and sum, and the degree of their exceeding.

A service note on the write-off of TMC should contain the following information:

Detament data. In small enterprises, only the date can be indicated on large firms - in addition to the date the number is affixed.
The addressee is prescribed. It can be either director or his deputy authorized to deal with the organization's security issues.
For text with a request.
Table with information about the MPZ to be conducted, due to their use or failure. It should contain graphs with the following names: the numbering of the string, the name of the material, the volume of products, the number assigned to the inventory commission and the cost in accordance with the balance sheet data.
The grounds that serve for the procedure. Here are the documents confirming the fact and the need.
Information about a responsible person.
Period. It is established depending on the approved reporting period - month, quarter.
List of applications. Documents that will be attached.
Full name is prescribed and the position of the compiler. This may be the face of the MO or the head of the department - this is governed by the rules of the enterprise.
Confirming marks. A note is at least two faces - a materially responsible employee and the head of the department. The first puts his signature, and the second sights it, thereby confirming the accuracy of the information provided.

After that, the document is sent to the addressee, after which it is sent to the Accounting Department, where the procedures for bringing the balance to the corresponding view.

How to write off materials in 1C, you can learn from this video.

Write-off is an accounting term, meaning the removal of consumables from accounting and attributing to losses. As a rule, consumables are covered immediately after extracting from the equipment. For example, empty cartridges. It is also allowed to write off materials directly from the warehouse where they are.

Some materials are used in the equipment many times, such as, for example, refilled cartridges. On them it is possible to conduct individual accounting and in the program they are represented as license consumables. Such consumables can be written off not only from a warehouse or equipment, but also to return from the service. For example, if their recovery is impossible or unprofitable.

Write off consumables from a warehouse

The write-off of materials from the warehouse is made in the "Consumables" section on the "Availability of warehouses" tab, as well as on the relevant bookmarks in other sections of the program, for example, "Warehouses". In order to make a write-off, select the material in the table and click the "write off materials" button. You can also choose a similar command in the context menu, or use the CTRL + W key combination. For example, in the "Consumables" section it looks like this.

In the dialogue discovered, data on the reserves of the selected consumator on all warehouses of the enterprise are presented. The license plates are taken into account separately, they provide serial / inventory numbers.

By default, the write-off of the material is issued by the current date. If necessary, it can be changed.

Use the button > You should specify the amount of material written off from the desired warehouse. In the "Total" area (lower part of the window), the remaining stock of this consumor in warehouses and the selected amount to write off will be shown.

The "Allow write-off in minus" option is used in the case of editing record recordings and write-off materials "rear." This option allows the program to take into account stock in warehouses by a negative amount. However, it should be remembered that with such an accounting, errors are possible. In time, to detect them and correct helps the verification procedure.

Write off consumables from equipment

The program allows you to write off materials when removing consumables from the equipment in the process. When installing a new cartridge to the printer, you should remove by clicking "Recover" in the "Install Consummer" column, and then select the "write off" item to write off.

The write-off of materials from the equipment is also possible in the "Equipment" section on the "Installed PM" tab and in the subsection of the same name. To do this, select the required consumable material in the table and click the "write off" button. You can also choose a similar command in the context menu, or use the CTRL + W key combination. For example, on the "Installed PM" tab, it looks like this.

When writing off the usual consumables in this way, the corresponding dialog will open. If necessary, you can change the date of write-off.

If the license plate is written off, the dialog will look like shown below. If necessary, it is possible to indicate the reason for the write-off, the remainder of the resource in the cartridge and fix the indicators of the printing counters from the equipment at the time of writing off the consumator.

Write-off of license consumables

The methods considered above are applicable as usual and to the numbering consumables. All actions with license collections, including write-off, can be performed in a separate section of the program - "license consumables".

Using the / CTRL + W button (CTRL + W), in this section, it is written off any license plate. Depending on the current location, the consumator can be written off from the warehouse, from the equipment or service.

On the History tab of this section, using the / Add Action button ... »It is possible to create an entry on the write-off of the selected material from the warehouse, from the equipment or service. Write-off can be decorated for any date.

On the Repair tab and in the subsection of the same name using the / Return button to return and write off the / command (CTRL + W) button, it is possible to write off the license plate service in the service. For example, if its recovery is not possible.

The procedure for writing off materials in accounting (nuances)

At the same time, the repair will be closed by the date of write-off.

The write-off of the license plate materials addressed in the methods above is carried out in the relevant dialogues. If necessary, you can change the write off date and enter a comment in the "Note" field, for example, to specify the cause of the writing off material.

The dialogue of the write-off of the license plate material from the warehouse.

The dialogue of the write-off of the license plate material from the service (repair).

Dialogue of the write-off of the license plate material from the equipment. The "Write meter readings" button allows you to enter the values \u200b\u200bof the printing counters from the equipment at the time of debiting the consumage, for example, the number of printed pages.

History of write-off materials and reports

After writing off, the consumables are removed from the records and cease to be displayed in the "workers" sections of the program. The history of all write-offs of consumables is available in the relevant subsections: "write off" (for all materials) and "write-off HPM" (only on license plates), where, if necessary, you can edit or delete any write-off record. In the case of removal of recording, write-off will be canceled and The consumables will again become listed on the balance sheet of the enterprise at the place of its last stay.

The program also provides reports that allow you to view the list of materials written off for the selected time period: "Write-off of consumables" and "write-off of license consumables".

When viewing reports and write-off records, the access configurations of the current user program apply. If the user is limited to view information of individual branches, this information is not displayed.

Write-off materials in production

Under the release of materials in production, it is necessary to understand their issuance from the organization's warehouse directly for the manufacture of products, as well as a vacation of materials for the management needs of the organization. In the article, consider primary accounting documents that can be issued by the write-off of materials in production.

Recall that according to Article 6 of the Federal Law No. 402-FZ "On Accounting" (hereinafter - the law N 402-FZ), all Russian companies are obliged to conduct accounting.

The frequency of writing off consumables in accounting.

Moreover, if it is conducted in accordance with Article 21 of the Law, N 402-FZ of the organization is primarily obliged to be guided by federal accounting standards (hereinafter referred to as FSBA), the approval of which is included in the competence of the Ministry of Finance of Russia.
However, so far for organizations that are not believed to the public sector, the Ministry of Finance of Russia approved only the program for developing the FSBA for 2017 - 2019, as indicated by the order of the Ministry of Finance of Russia dated 07.06.2017 N 85n.
At the same time, paragraph 1, 30 of the Law, N 402-FZ implies that until the approval of the federal and industry standards provided for by law N 402-FZ applies the rules for conducting accounting and investigating accounting reports approved by the Ministry of Finance of Russia to the day of entry into force of the law N 402-FZ.
And from July 19, 2017, the current accounting provisions (hereinafter - PBU), approved by the Ministry of Finance of Russia from 01.10.1998 to 01.01.2013, were recognized for the objectives of the law N 402-FZ by federal accounting standards (paragraph 1.1. Article 30 of Law N 402-FZ).

For reference: A complete list of current PBUs equivalent to the FSBA is given in the information report of the Ministry of Finance of Russia dated July 26, 2017 NA-account-8 "New in accounting legislation: facts and comments."

Acceptance and write-off of materials: We draw up documents

How to write off the materials and document the process

Document - the basis for writing off materials

Question: In the organization, all materials are issued on the basis of the statement of issuing material values \u200b\u200bfor the needs of the institution (f. 0504210) (hereinafter referred to as a statement), and then the financially responsible person transmits these statements to the accounting department. Write-off of materials is made on the basis of a statement or need to additionally draw up an act on the write-off of material reserves (f. 0504230) (hereinafter - the act)? WHAT MATERIALS WHAT MATERIALS MATERIALS ON THE VEDOMOST OF SOUNDS - ON ACTUD or REQUIREMENT-FOREIGN (F. 0315006)?

Such questions are not uncommon. In the instructions N n 157n<1>, 174n<2> No nomenclature of materials that can be issued by statement and on demand-invoice are not designated. Let's try to figure out these and other issues related to the design of operations on the movement and writing off materials.

<1> Order of the Ministry of Finance of Russia from 01.12.2010 N 157n "On approval of a single plan of accounting accounts for state authorities (state bodies), local governments, state extrabudgetary fund authorities, state academies of sciences, state (municipal) institutions and instructions for its use ".
<2> Order of the Ministry of Finance of Russia of December 16, 2010 N 174n "On approval of an accounting plan for budgetary institutions and instructions for its use."

In paragraph 32 of the instructions N 174n it is said that the receipt and internal movement of material reserves are issued by the following primary documents:

commodity-accompanying documents of the supplier (seller), another document confirming the receipt of the budget institution (shipment, transmission) of material values \u200b\u200bissued in the framework of the custom of business turnover, containing mandatory details of the primary accounting document;
Act on acceptance of materials (f. 0315004);
invoice requirement;
Menu-requirement for food issuance (f. 0504202);
Validity on the issuance of feed and forage (f. 0504203);
permanently;
another primary accounting document confirming the movement (internal movement) of finished products, goods in the implementation of the activities of the budget institution.

In turn, the disposal of material reserves is made on the basis of the following primary accounting documents (clause 36 of the N 174N instruction):

vedomosti;
Track leaf (f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007) - It is used to write off to the consumption of all types of fuel;
Menu-Requirements for the issuance of food (f. 0504202);
Vedomosti for the issuance of feed and forage (f. 0504203);
act;
Act on the write-off of a soft and economic inventory (f. 0504143). It is used to decide the decision to write off the soft inventory and dishes. At the same time, the decision to write off the dishes is made taking into account the data of the book of registration of the work of the dishes (f. 0504044);
commodity accompanying documents for the sale of finished products (goods), other document confirming the implementation (shipment, transmission) by the budget institution of material values \u200b\u200bdecorated in the framework of the custom of business turnover containing mandatory details of the primary accounting document;
another primary accounting document confirming the movement (internal movement) of finished products, goods in the implementation of the activities of the budget institution.

In the methodological instructions on the application of forms of primary accounting documents and accounting registers applied by state authorities (government agencies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions approved by the Order of the Ministry of Science of Russia from 15.12. 2010 N 173N (hereinafter referred to as guidelines), explanations on the use of statements and acts. According to explanations, the statement is used to design the issuance of material values \u200b\u200bfor use for economic, scientific and educational purposes, as well as transfer to the operation of fixed assets worth up to 3000 rubles. inclusive per unit. The records in the statements are made for each materially responsible person (graph 1) with an indication of the issued material values \u200b\u200b(columns 3 - 12).

The statement is approved by the head of the institution and serves as the basis for reflection in the accounting registration of the establishment of the disposal of material reserves, facilities of fixed assets worth up to 3000 rubles. inclusive per unit.

Regarding the act, guidelines contain the following information. The act is applied to execute the decision on the write-off of material reserves and serves as a basis for reflection in the accounting records of the institution of disposal from accounting accounting of material reserves. It is drawn up by the Commission of the institution for the admission and disposal of assets and is approved by the head of the institution.

The requirement of the invoice is used to take into account the movement of material values \u200b\u200bwithin the organization between the structural units or materially responsible persons (RESOLUTION of the State Statistics Committee of Russia of 30.10.1997 N 71A "On approval of unified forms of primary accounting documentation for labor accounting and payment, fixed assets and intangible assets, materials , low-value and quickly-free objects, work in capital construction "(hereinafter referred to as a resolution N 71a)).

The invoice in two copies is the financially responsible person of the structural division passing material values. One copy serves as a warehouse in a warehouse for writing off values, and the second is the receiving warehouse to gain values.

The same overheads are drawn up operations for the warehouse or in the storage residues of the production of unspent materials, if they were previously obtained on demand, as well as for rent and marriage.

The invoice sign financially responsible persons of the serve and the recipient and rent in the accounting department to take into account the movement of materials.

The theoretical aspects of the application of the above documents we led. Now let's try to understand concrete situations.

Question: What material values \u200b\u200b(materials) are debited on the basis of a statement, and which on the basis of the act? In our organization, detergents, toys are issued from the warehouse according to the requirement requirements. Then on their write-off we design an act. The issuance of office supplies is issued by statement. Are we doing right?

The fundamental difference in writing off materials on the act of write-off by their statement is as follows. Under the statement, materials are written off at the time of their extradition. That is, in fact, these materials are available and have not yet been consumed, and we reflect their movement from accounting accounts. Legislatively not established, in what cases material values \u200b\u200bare written off on the act, and in what - on the basis of a statement. If you carefully read the guidelines, it can be seen that the act is applied when departing materials from accounting accounts, and the statement is simply by disposal.

Postings based on materials and TMC (10 account)

In order to avoid confusion, we propose to register in the institution's accounting policy, when the materials are written off on the basis of the act, and when - on the basis of a statement at the time of issuing them to use. At the same time, degradation on materials written off at once at the time of issuing (by statement) or after their actual spending (on the act) may be the following. Those material values, the spending of which is produced normally or for the spending of which is required to control, are written off on the basis of the act. The issuance of such materials into use is made according to the requirements of the invoice, and then the act is drawn up on their actual spending. An examples of such materials can cause oils, brake fluids, detergents, spare parts, self-tapping screws, nails, locks, etc. If you see the form of the act, it follows: the commission appointed by the order of the head, it is verified from a warehouse in the material reserves, and establishes their expenditure that, in fact, reflects in the act.

Materials that are insignificant by price, the costs of which are not normalized and which do not require control in the process of their use, are written off from accounting at the time of issuing them into operation on the basis of a statement.

for exampleIn the accounting policy of the institution, the following may be spelled out: "Stationery, toilet paper, garbage bags are written off from accounting accounts on the basis of a statement drawn up at the time of issuing them from a warehouse to use. Rest materials (light bulbs, detergents, fuel and lubricants Materials (with the exception of gasoline and diesel engine), spare parts for the car, etc.) are written off by the decision of the Commission on the write-off of material values \u200b\u200band on the basis of the Act compiled by it. "

In our opinion, you correctly make that toys and detergents are issued from a warehouse according to the requirements of the invoice, and then on their write-off draw an act.

Question: Transfer from a warehouse to the departments of the stationery is drawn up statement. Is it possible to perform an operation on writing off stationery on the basis of this statement or need to additionally issue an act?

As we have been said above, according to the methodological instructions, the statement is approved by the head of the institution and serves as a basis for reflecting in the accounting institution of retirement of material reserves. In paragraph 36, the instructions N 174n also state that the operations on the disposal of materials from one mole to another may well be reflected in the statement. When writing off these materials, an act of accounting is drawn up if the institution's accounting policy is not established otherwise.

Question: Is it possible, on the basis of an invoice for a vacation of materials to the side (f. 0315007) (hereinafter - invoice) write off materials (pencils and handles) from accounting?

According to the decree No. 71a, the invoice is used to account for the issuance of material values \u200b\u200bto the farms of its organization, located outside its territory, or third-party organizations on the basis of contracts and other documents. The invoice issues an employee of a structural unit in two copies on the basis of contracts (contracts), outfits and other relevant documents, and presents a beneficiary of a power of attorney to obtain values \u200b\u200bcompleted in the prescribed manner.

The first instance transmits the warehouse as a base for the release of materials, the second - the recipient of the materials.

Taking into account the provisions of clause 36 of the instructions N 174N, on the basis of the invoice of the write-off of the materials is not made. This primary document is used when reflecting operations on accounting for the issuance of material values \u200b\u200bto the farms of its organization, located outside its territory, or third-party organizations on the basis of contracts and other documents. To reflect the transmission operations (pencils and handles), a statement is used, and on the basis of it, as we said above, the materials are written off when they are transmitted from them. The write-off of materials from accounts is usually issued by the act.

Question: Many specialists in the field of finance and accounting, giving explanations on the accounting and writing off of the vehicles, recommend to produce its write-off on the basis of the act. Why is there insufficient statement to commit this operation?

Direct guidance on the fact that the transfer of velosions to use is reflected on the basis of the statement, and then the act is executed, the instructions N n 157n and 174n do not contain. From literal reading of guidelines implies: if your accounting policy is established that the write-off of the velocity from accounting is made on the basis of a statement at the time of its extradition to use, you are using a statement. In the event that such an opportunity in accounting policies are not registered, you must be drawn up a statement or requirement-invoice, reflecting the issuance of the vet to use. The fact of use should be reflected in the act, on the basis of it, an operation to write off the vehicle from accounting is carried out.

T. Bukhukov

Expert journal

"Budget organizations:

accounting and taxation "

Any economic organization accounts for from time to time to write off the goods in the warehouse. This may precede different reasons: damage the goods, loss of their consumer qualities, moral obsolescence, as well as the absence of demand for it in the market.

All goods should be taken into account, and its movement is made according to regulatory acts. The primary documentation reflects the arrival of the TMC, their movement and vacation, which has a quantitative and value expression. All primary documents are issued according to the requirements of the Regulation on the accounting and reporting of the Russian Federation with the content of mandatory or additional details.

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In the case of the movement of goods from the supplier to the consumer, shipping documents are drawn up in accordance with the terms of delivery of goods. The received goods come to the warehouse, and the imposition of the stamp certifies their quality and quantity. Accounting for primary documentation is carried out in the journal receipt of goods. For holidays from the warehouse exist:

limit fence cards (form M-8),
overhead for holidays (M-15 form).

The correctness of the gain and write-off of goods, as well as the reporting should be monitored by an accountant. Without paperwork, the goods should not leave the warehouse. All reports of materially responsible persons on the movement of goods are stored for 3 years.

With lack of goods

The shortages arising from various reasons: due to the embezzlement, abuse of financially responsible persons, accounting errors, natural loss, auction, and other factors, are detected as a result of an inventory that allows you to control the safety of property and the effective use of resources.

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For this procedure, the act to write-off materials is filled. This specific document translates the materials used in the discharge unused. The text unit should decipher the reason for the compilation of the act in which the name indicates, the unit units, the quantity, the price and the immediate reason why the goods are transferred to another category. Documents on the basis of inventory should be signed by all members of the Commission and approved by the head.

The write-off of the remains from the warehouse is carried out by the method of "cost of each unit", that is, it must be written off at the cost of which it was purchased. Some entrepreneurs are set by the method suitable for their accounting policy. When closing or replicating the trade organization, unrealized residues are also subject to write-off.

The calculation of the cost of residues in the warehouse occurs in three methods:

on average - it is used in synthetic accounting and when conducting warehouse metering manually;
particon - applied in analytics, is more complete and accurate, includes FIFO, LIFO methods, manual and combined accounting;
at fixed prices - applied to retail.

If the goods are not in stock

To account for the defined shortage of tax accounting, there is a position of the Tax Code. To reflect a shortage not exceeding the norms of natural loss, there is PP.2p.7st.254 of the Tax Code of the Russian Federation. This provision does not apply to a shortage or damage during the transportation and storage of goods.
When recovering the shortage of the perpetrators, paragraph 350 of the Tax Code of the Russian Federation is provided.
If there are documentary evidence of the costs, then the taxpayer will reduce the income in the amount of these expenses in accordance with paragraph 1st.252 of the Tax Code of the Russian Federation. As certification documents serve:

inventory state
act confirming the shortage
conclusion of the Commission
explanatory letter.

In the presence of these documents, the amount of shortage is taken into account in the composition of the costs of the organization.
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If the goods are spoiled or overdue

The item with an expired shelf life, which was shown, damaged during transport or during storage, in accordance with legislation requires disposal. State norms are established for this procedure. Examination of products is carried out.

In the case of identifying poor-quality, health threats, unsuitable goods are drawn up acts in which this is reflected and signed by members of the Commission.
There is no established procedure for writing off the overdue goods due to the expiration of its shelf life. If this is detected in the inventory process, a record is drawn up on the general reflection scheme of the results.
As a result of the inventory, a shortage may also be revealed, then in accounting and tax accounting the amount of this product is relating to:

the costs associated with the treatment or production within the natural decrease;
the score of those responsible for this - excess of natural decrease;
other expenses of the organization - without the establishment of perpetrators.

The actual presence of TMC is introduced into the inventory inventory (VAS-3 form). To reflect the deviations between accounting data and the actual presence, the accurate statement of the invo-19 is intended. The final data is transferred to the invitation statement.

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What documents will ensure recognition of expenses and deduct VAT on materials

Consider what documents will ensure the recognition of expenses and deduct VAT on materials. Unified forms or owns can be applied.

For the accounting of materials, more than ten unified forms are provided (you can use the actual developed analogues). Consider what documents will ensure the recognition of expenses and deduct VAT on materials.

Depending on how materials are used in accounting, they can be divided into three groups (clause 93 and paragraph 95 of the methodological instructions on accounting by the Mate-Real-industrial stocks approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n ):

values \u200b\u200bthat are released in production (are used in the performance of work, providing services);
m. self-managers (for example, stationery, spare parts for a service car);
materials that may be needed for sales and sales of products.

Most of all papers of accounting will have to be issued when writing off production materials. With them and let's start.

What documents are needed for expenses and deductions for production materials

Material suppliers write primary documents to customers. However, the seller's documents are not enough to write off the cost of materials to expenses - neither in accounting or tax accounting. After all, it is necessary to confirm not only that the materials were really purchased from the seller, the fact that they were used in production (clause 93 of methodological instructions on accounting of material and industrial stocks and paragraph 8 of Art. 254 of the Tax Code of the Russian Federation) .

In addition, without primary documents it will not be possible to take to deduct the "entrance" VAT. In paragraph 1 of Article 172 of the Tax Code of the Russian Federation, it is understood: deduction is possible on the basis of invoices after the values \u200b\u200bwill be recorded.

As a result, to write off the production materials in accounting and tax accounting, as well as take to deduct VAT, the company needs documents confirming:

buy from the seller;
adoption (posting);
use in production.

Now we will list which form of primary documents will be needed so that inspectors do not have complaints.

Primary documents from the supplier

When selling materials, the suppliers usually discharge the invoice in the form number of Torg-12. As follows from the album of unified forms approved by the Resolution of the State Statistics Committee of Russia of December 25, 1998 No. 132, the commodity invoice is needed by the Buyer to posture material values. In addition, the inspectors usually require a contract concluded with the supplier. And often and documents confirming the delivery of materials.

The contract allows the verifier to understand how the parties should have been transferred to each other materials. And when the ownership of them was transferred from the seller to the buyer. Also, information from the treaty allows you to analyze the reality of the transaction. The more details the parties indicate in the contract, the better.

But documents confirming the delivery of materials, inspectors require in two cases:

the shipment is carried out by the seller, while the cost of transportation is not included in the price of materials;
products transports third-party organization.

Suppose in the contract it is written that the supplier will deliver materials with its own road transport. At the same time, the shipping cost is not included in the price of materials. Then the inspectors may request a consignment invoice in form No. 1-t. Although to gain materials that delivers a supplier or third-party company, a fairly commodent invoice. But to confirm transportation costs, TTN is still needed.

Acceptance Court and Acceptance

Since the recognition of the costs and deductions of VAT requires documents confirming the posting of materials and their use in production will have to be issued an additional "primary". The table below lists the unified forms of internal primary documents on the accounting of materials (all of them approved by the Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a). As can be seen from this table, the acquisition of materials confirms the documents compiled in form No. M-4 or No. M-7.

Unified forms of "primary" for materials

Document's name	What a document is needed
Court order number M-4	Reception of materials on the buyer's warehouse
Act of the acceptance of materials in form No. M-7	Reflection of discrepancies between the data in the documents of the supplier and the actual residues
Limit-intricate map in form No. M-8	Vacation of materials for which limits are installed, from a warehouse internal divisions of the company
Requirement-overhead in form No. M-11	Vacation of materials on which limits are not installed, from a warehouse internal divisions of the company
Watch on vacation of materials to the side of the form No. M-15	Vacation of materials from a warehouse External divisions of the company

In practice, it is enough to fill out only one document: either a receipt order, or an act of acceptance of materials. The acquisition order in form No. M-4 must be fill if the storekeeper or another materially responsible employee did not find any discrepancies between the data in the supplier's documents and actually received materials. Please note: we are talking about any discrepancies - in quantity, assortment or quality. But if at the acceptance of materials from the supplier, any discrepancies were revealed, then instead of the parish order, it is necessary to fill an act in form No. M-7.

What risks may arise if there are no documents. Data in the acquisition order and acceptance certificate duplicate information from primary supplier documents. However, without the "primary" in form No. M-4 and form No. M-7, unfortunately, it is impossible. According to officials, the invoices, discharged by the supplier, confirm only the shipment of the materials to the buyer, that is, the transfer of ownership. But forms No. M-4 and No. M-7 are needed for gaining (taking into account) values \u200b\u200bin stock. And if the buyer's company does not issue a receipt or an act of acceptance, the tax authorities may prohibit the cost of materials to expenses, as well as the deduction of VAT. Note that the schedule of unified forms of the company can use their forms of documents.

There is another reason for which it is better not to forget to issue parish orders and acts about acceptance. These primary documents confirm that the company has taken acquired values \u200b\u200bas materials, not goods or fixed assets. So, in the future, the asset will be written off according to the rules provided for in accounting policies for materials. Recall, materials in accounting can be written off by one of three ways (paragraph 16 of PBU 5/01):

at the cost of each unit;
average cost;
at the cost of previously acquired (by FIFO).

How to reduce the number of "primary". In paragraph 49 of Methodical Instructions on accounting, the MPZ is specified that the company has the right to issue a general acquisition order for all homogeneous materials received during the day from one supplier. As we have already noted, this document is filled, if there is no discrepancies between the seller's data and actual information. But the act of acceptance of materials we advise on each batch separately. Moreover, in two copies - one must be applied to a claim letter to the provider.

There is another way to reduce the number of papers if there are no discrepancies based on the materials. Instead of filling the acquisition order, it is possible to put a stamp in the invoice of the supplier, which contains the same details as the form No. M-4. The company that decided to use the stamp with the details of the parish order, a document confirming the posting of materials, will be an overhead supplier.

Limit-intricate map, requirement-invoice and overlap for vacation materials

At that moment, when the storekeeper releases materials from a warehouse to other units, it is necessary to fill out one of the documents - a limit-fence card, a requirement-invoice or invoice for the leave of materials to the side.

So, if material values \u200b\u200bfrom the warehouse come to the external divisions of the company (for example, in branches), then we must issue an overhead overhead (form No. M-15). When transferring materials to internal divisions, it is necessary to select one of two documents - a limit-election card in form No. M-8 or requirement-invoice for form No. M-11.

The limit fence card is a primary document that will have to fill with a large amount of production. After all, such a card allows you to let the materials from the warehouse not individually, but by parties. In addition, the order of filling the limit-fence card suggests that materials are released continuously strictly within the limits installed in the company. Values \u200b\u200bover limits for such a document can be released only with the permission of the head. Thus, a limit-fence card allows not only to arrange the movement of materials from a warehouse to other units, but also prevent embezzlement.

If the company has small production volumes, then the materials can be released on the basis of the requirement requirement in form No. M-11. This document is easier to fill out than a limit-fence card.

It should be noted that these same documents (the requirement of a slope, a limit-fence card, invoicing for a vacation of materials for the side), you can make a vacation of a davaline raw material. The fact is that a unified form for such a case - when materials are released by another company - not provided. So, the company has the right to develop his form or use others that are suitable for such a situation.

In fact, a limit-election card, a requirement-invoice and overlap on vacation allow you to track the movement of materials from the warehouse further to the enterprise. That is, the listed primary documents are needed by accounting if the company is engaged in complex production, in which the TMTs pass through several divisions. In this case, accounting leads analytical accounting on places of storage of materials. And on the basis of a limit-fence card, an invoice or invoice requirement, an accountant must make internal wiring on account 10 "Materials". For example, such:

Debit 10 subaccount "Materials in the procurement workshop" Credit 10 subaccount "Materials in stock"

submitted materials to the procurement shop.

Knowing, in which unit there are materials, accounting will be easier to carry out the balance of residues.

But to write off materials in production, that is, to recognize them in accounting and tax accounting, on the basis of the three documents listed, it is impossible. They confirm only the receipt of materials by employees of a unit. But it is not that this unit actually spent values. To write off materials on large proceedings, it is necessary to develop a special document, for example, an arbitrary shape.

Small manufacturing companies move the movement of materials on a simplified scheme. Purchased materials often arrive at production, and there are no "incompleteness".

In such a situation, document flow can be simplified. But it is to write off materials immediately after vacation from the warehouse, that is, on the basis of the requirement requirement. But such an order of paperwork should be provided in accounting policies. In it, specify: "The cost of materials released from a warehouse to the production workshop is recognized in expenditures on the basis of the requirement requirement."

Act to write-off materials

To recognize the costs in accounting and tax accounting, it is necessary to confirm that the materials were used in the production (clause 93 of methodological instructions on accounting of material and industrial stocks and paragraph 8 of Art. 254 of the Tax Code of the Russian Federation). To do this, in a large company, you need to make an act to write-off materials. Based on the act, the accountant will be able to make a wiring:

Debit 20 Credit 10 subaccount "Materials in the assembly manufacturing workshop"

Written off materials spent in production.

The act to write-off materials into production is also a primary document, on the basis of which it is possible to take into account costs when calculating income tax.

For such a document, the unified form is not provided. The procedure for drawing up an act is approved by the company. This is indicated by clause 98 of methodical instructions. Therefore, the company should develop an act form independently. In such a primary document, naturally, all mandatory details provided for in Article 9 of the Federal Law "On Accounting" should be.

Act to write-off can be once a month - on all materials released into production during the specified period. Since the act should sign employees responsible for the consumption of materials, it is better to approve the Commission on the write-off of values \u200b\u200bin each subdivision.

We present samples of the act to write-off materials into the production and order of the establishment of the Commission (see below).

Act to write off
Materials in production
of August 15, 2016 No. 58
Appendix No. 2 to Accounting Policy
Voronezh

Commission members confirm that the following materials were used in production.

Name material	Count PC.	Price, rub.	Amount rub.	View Manufactured Product
Metal sheet	50 sheets	100	5000	Metal roof
TOTAL			5000

Chairman of the commission I.A. Petrov

Limited Liability Company "Selprom"
Order of January 19, 2016 No. 5
On the establishment of the Commission on the Writing
Appendix No. 1 to accounting Policy
Voronezh

Create a commission on debiting materials into production. Assign:

Chairman of the Commission - I.A. Petrova, the head of the production of LLC "Selprom";

Members of the Commission - O. A. Window, Chief Accountant, and A.A. Smirnova, Technologist LLC "Selprom".

General Director of Selprom LLC Yu.A. Svetlov

Chief Accountant LLC "SELPROM" OA Window

To legalize the Act form developed by the company must be recorded in accounting policies (p. 4 PBU 1/2008).

By the way, if the company applies a simplified system and pays a tax on the difference between income and expenses, the documents for the write-off of materials in production are not needed. After all, from January 1, 2009, "simplifiers" can write off materials immediately after their payment. It is only important to confirm that the materials shipped by the seller were credited to the buyer's warehouse. For this, one of the two documents are suitable - the acquisition order in form No. M-4 or an act of acceptance in form No. M-7.

Documents based on management and general economic needs

The greatest number of questions are subject to documents confirming the costs of stationery and the cost of the car. And consider them.

Office materials can be written off without unnecessary documents.

In the tax accounting, the funds spent on stationery are immediately debited into other expenses on the basis of subparagraph 24 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Therefore, to recognize the costs of buying stationery when calculating income tax, you do not need the entire set of primary documents on the accounting of materials. Enough, for example, to register in the accounting policy that the stationery will be written off in tax accounting on the basis of the supplier's invoice.

But for the deduction of VAT, the company will have to provide documents confirming the charges of stationery. Such a document is, for example, a fee for form No. M-4.

In accounting stationery can be written off on the basis of the same parish order. Other internal primary documents do not have to make up.

Simplify the document flow can also be taken into account by most office materials, such as hygienic accessories. After all, they can, as well as stationery, consider when calculating profit immediately as part of other expenses related to the provision of normal working conditions (sub. 7 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

Document proof when writing out material expenses for a car

The main material expenses for the car are:

the cost of gasoline;
tire replacement costs;
the cost of spare parts.

To justify the write-off of gasoline, you will have to provide when checking travel sheets. Usually drivers are refilled on the gas station. Accountant based on the advance report comes gasoline. Therefore, to write off the costs, a fairly advance report, gas stations and travel sheets.

It is more difficult to deal with spare parts that the company used when repairing a service machine on its own. Then the materials will have to post on the basis of form No. M-4 and issue documents for the debiting of them to the cost of expenses (requirement-invoice in form No. M-11). But the act for write-off can not be issued, since the parts from the warehouse are discarded on a defective statement and immediately go to work.

The order of accounting of tires is similar to the rules of write-off spare parts. True, before January 1, 2008, the disposal of the Ministry of Transport of Russia dated January 21, 2004 No. AK-9-R "On approval and enforcement of the document" Rules of operation of automobile tires ". And field inspectors demanded that companies be guided by this document. In particular, special forms of primary documents, such as tire accounting cards.

So, since 2008, the specified order does not work. Therefore, inspectors are not entitled to demand that companies make out extra documents.

How to arrange the costs associated with the sale

Materials used in the sale of goods are written off on account 44 "Sale expenses". Clarify: We are talking about materials that use trading companies in their activities, as well as production in the sale of finished products. For example, when packing goods.

In general, the document flow will be the same as when the production materials are moved. The only difference is the materials related to sales, often immediately come from the supplier to the Sales Service, that is, the warehouse and other services will arrive. In such a situation, document flow can be simplified.

It is necessary to arrange an order with the list of materials that can enter the sales service by transit, bypassing the warehouse. At the same time, there is a mark on the receipt and expenditure documents that the materials are obtained from the supplier and are issued by the transit division. This conclusion follows from paragraph 51 of methodological instructions on accounting of material and industrial stocks.

How to speed up the arrival of primary documents in the accounting department

Often, a complete set of documents in the accounting department comes late for the fault of the company's internal services. In such a situation, unpleasant tax consequences may arise. If primary documents were transferred after closing the tax period on VAT, you will have to recalculate deduction and pass the updated declaration. Similar problems will appear if the accounting has received documents after closing the reporting period on income tax.

These consequences are unpleasant not only because accounting will have to spend time on correcting errors and reporting. Additionally, the risk of claims from the tax authorities will appear. After all, "clarifications" verifier pay special attention.

So that the internal services of the company are not delayed with the documents, it is necessary to publish an order in which the clear deadlines for the commissioning "primary" will be indicated in the accounting department. The order makes sense to provide for the disciplinary or material liability of employees responsible for the timely delivery of documents.

We give an example of such an order.

Limited Liability Company "Selprom"

Order of January 20, 2016 No. 8
On the timing of the submission of documents in the accounting department
Appendix No. 3 to Accounting Policy
Voronezh

Set the following deadlines for the presentation of primary documents confirming the vacation and consumption of materials.

1. Parcels in form No. M-4 and acceptance acts in form No. M-7 The storekeeper is obliged to be on the day of the posting of the material on the basis of the supplier documents. No later than the next working day, the documents of the supplier, as well as forms No. M-4 and No. M-7 should be transferred to the accounting department.

2. Limit-intricate maps, and invoice requirements and overhead materials for the side must be decorated with a storekeeper on the day of vacation materials from the warehouse. No later than the next working day, they are transferred to the accounting department.

3. Acts to write-off materials consumed in production during the working week should be decorated no later than the next first working day. Responsible persons: Chiefs of production workshops. Decorated acts must be transferred to the accounting department on the second working day after the end of the week.

For each violation of the deadlines for the delivery of primary documents to the accounting department without good reasons, the employee is reprimanded on the basis of Article 192 of the Labor Code of the Russian Federation. If the employee systematically disrupts time, it can be dismissed on the basis of paragraph 5 of Article 81 of the Labor Code of the Russian Federation.

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