Management of the manufacturing enterprise of accounting

Accounting material values

Accounting for commodity values \u200b\u200b(TMC) requires, as a rule, processing large amounts of information. Therefore, the configuration makes most easier the user with the help of a wide use of the default automatic data support mechanism, the ability to enter documents based on other documents using other receptions.

Accounting for goods, materials and finished products Implemented in the configuration in accordance with PBU 5/01 "Accounting for material and production reserves" and methodical instructions for its use.

Operations of receipt, movement and disposal of inventory-material values \u200b\u200b(TMTS) are recorded by entering the corresponding documents to the information base. Accounting wiring at the same time are formed automatically. Posting details are filled on the basis of the information contained in the document.

So, when registering the arrival of the TMC by entering the document "Receipt of goods and services", the nomenclature of the incoming TMC is listed in the tabular part of the document on the "Goods" tab. And in the process of filling out the table part by the user for each nomenclature position configuration automatically applies the account accounting, VAT accounting account and some other data. This data is used by the configuration when automatically generating wiring.

Wiring is formed by each record of the tabular part "Goods". As a subconto (object analytical accounting) The debit of wiring indicates the element of the Handbook "Nomenclature" from the column of the table part "Goods".

Thus, the analytical accounting of the TMC is based on the "Nomenclature" directory. This directory stores the names and other details of commodity and material values.

With the automatic substitution of the accounting account of the TMC accounting, the default configuration selects the most appropriate entry from a special list stored in the information base.

To specify account account accounting with a counterparty in the default wiring, the most appropriate entry from another similar list will be selected.

Thanks to the use of the default principle, it is possible to divide the work on the accounting of TMC between accountants and other employees of the enterprise as follows. Accountants carry out general guidelines, control and fill lists used to substitut accounting accounts into the accounting documents of TMC movements. (Moreover, the supplied configuration already contains lists pre-filled with the minimum necessary sets of records). And the staff responsible for the registration of TMC movements (employees of the material and technical supply department, production units, etc.), documents are introduced, fill them with the names of TMC, counterparties and other details, after which accounting wiring Formed automatically according to the rules prescribed by accountants.

Commodity and material values \u200b\u200bmay drop out for several reasons: as a result of sales, transmission to production, write-offs, etc. In the configuration, the following methods of estimating TMC are supported during their disposal:

average cost;
at the cost of the first time to acquire material and industrial stocks (FIFO method.

The choice of one way or another is established in the information database in the accounting policy settings of the organization.

In addition to synthetic accounting TMC in accounting accounts, the configuration ensures that analytical accounting for their species - the positions of the nomenclature (that is, elements of the category "Nomenclature") and in storage places (warehouses). This allows you to form accounting reports that reflect the presence and movement of the TMC in the context of the positions of the nomenclature and storage sites in monetary and quantitative terms.

Consideration of commodity values Must be carried out according to the relevant accounting regulatory acts. In this article, consider the main aspects of accounting inventive value and pay attention to its organization in the enterprise.

Commodity and material values: what is this accounting

To begin with, we will understand in such concepts as commodity and material values \u200b\u200b(TMTS) and material and production reserves (MPZ). Mostly these terms are used as interchangeable. Is this so and what is included in their composition?

Currently, the concept of the IPUs was more common, if only because it is used in the terminology of the current PBU 5/01 "Accounting of the MPZ", approved by the Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44N. According to paragraph 2, in the composition of the MPZ. Include:

raw materials; materials;
products;
finished products;
assets used for managerial needs.

We also note that paragraph 4 of PBU 5/01 does not include incomplete in the MPZ.

The concept of TMC is found in legislative Acts By accounting infrequently. First, it can be found in the name of the off-balance account 002 "TMC, adopted for responsible storage." From the meaning of the name of the account, it follows that TMC is directly goods and materials, because only they can come from suppliers, if it comes to turnover assets. Secondly, in paragraph 3.15 Methodical instructions on property inventory and financial obligationsapproved by the Order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49, it was deciphered that the TMC includes production reserves, finished products, goods, other stocks. In addition, incomplete production is allocated to separate from the TMC, the section of methodical instructions. To the question of whether it includes work in TMC, we suggest familiarizing yourself with the methodological instructions on accounting of material and production reserves, approved by the order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n, namely, they are paragraph 258, where the inventory of commodity and material Reserves in the framework of shift head. Warehouse or storekeeper, which, as you know, are not responsible for incomplete production.

The question of the inclusion of incompleteness in the TMC was raised due to the definition given in the modern Economic Dictionary (Raisberg B. A., Lozovsky L. Sh., Starodubtseva E. B.): "Commodity and material values \u200b\u200b- a statistical indicator reflecting on a certain The date the cost of inventory-material values, which includes production reserves, incomplete production, remnants of finished products. " In our opinion, as part of accounting, the concept of TMC is limited to the same list of components that are approved for material and production reserves in PBU 5/01.

Main issues when choosing TMC accounting methods

There are several key questions about the choice of the methods of accounting of the TMC, which need to be consolidated in accounting policies. First, at what value of the TMC will come: immediately according to the actual or using credentials (sub. 80, 204 of the methodical instructions, the order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

Secondly, it is necessary to determine the way to include transport and procurement costs in the cost of material values.

In addition, there are 3 options write off the MPZ. on costs.

It is also necessary to establish a method for debiting the purchase costs, storage and sale of the MPZ in non-trap organizations: monthly in full or proportionally sold goods (sub. 227-228 methodical instructions, order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

All methods of accounting for the MPZ are considered in PBU 5/01 and guidelines approved by the Order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n.

Regulations for taking into account material values \u200b\u200bin the enterprise

Development of internal acts is an important point To effectively establish processes in the enterprise, implementation and compliance with internal controls, as well as preventing shortage of shortage and errors in credentials. It should be noted that the regulations for consideration of inventory-material values \u200b\u200bdescribe the procedure for the actions of employees and document management to commit a certain operation. And what kind of accounting methods were chosen, is described in accounting policies, in addition, individual specifying internal acts are possible. We describe the main items that can be disclosed in the regulations for accounting of the MPZ:

Admission of the MPZ to the warehouse:

registration of the order / application for procurement;
check order for compliance with the budget, plan or other standards;
approval of the order;
acceptance of the MPZ to the warehouse by the storage room, including the description of the process of checking the incoming documents from counterparties, the purchased MPZ themselves;
reflection of the data storage order in the system warehouse accounting;
transmission of primary documents in accounting;
reconciliation of warehouse and accounting;
detection of shortage, non-changed supplies, etc.

Vacation of materials from a warehouse in production:

registration of the demand for the warehouse;
approval of this request;
registration of internal movement;
reconciliation of data of warehouse accounting, accounting in workshops and accounting;
accounting for the movement of materials in accounting.

Acceptance of finished products to the warehouse.
Shipment of finished products from the warehouse:

registration of the contract with the buyer;
receiving an order from the buyer and its approval;
registration of primary documents for shipment;
reflection by the storekeeper for shipping data in the warehouse accounting system;
actions of the protection service when removing finished products from the territory of the enterprise;
control of payment of finished products, etc.

We led an approximate list of topics that may be affected in the regulations, since it is created taking into account the specifics of the internal processes of a separate enterprise.

RESULTS

Accounting for inventory values \u200b\u200bin the enterprise needs to be developed specifically selected for a particular case of the technique. This technique is reflected both in accounting policies and in the internal regulations on working with TMC. In our article, we reviewed the main issues that should be disclosed in these documents.

In the accounting accounts of inventory-material values \u200b\u200b(TMC) in the program "1C: Accounting 8" by default, a subconto "Nomenclature" is established, which makes it possible to conduct analytical accounts for each TMC object.
Additional types of analytical accounting are customized by the user in accordance with the peculiarities of the enterprise. Consider additional types of analytical accounting of TMC in more detail.

Analytical accounting of nomenclature

In the "Setup accounting settings" dialog, it is possible to install the accounting of the nomenclature in parties and warehouses. This dialog is available from the Enterprise menu. Setting up analytical accounting is made in the "Stocks" tab.
Accounting for parties implies the conduct of analytical accounting of the TMC on admission documents. When installing accounting for parties in terms of accounts on accounts intended for the accounting of TMC (10, 41, 43, etc.), an additional subconto "Party" will be established. When removing the corresponding checkbox, the subconto "Party" will automatically disappear, and will also clear all information about documents in correspondence reports. Accounting for parties should be used if the company evaluates the departure of TMC according to the FIFO method, which is prescribed in accounting policies.
Analytical accounting of nomenclature in storage locations is available in the following options:

It is not conducted (there is no analytical accounting in warehouses).
It is conducted in quantity (analytical accounting on warehouses is carried out only in quantitative terms).
It is conducted in quantity and amount (analytical accounting on warehouses is carried out in quantitative and value terms).

When selecting a second or third version, subconto storage location will be installed on the accounting accounts of the nomenclature. When choosing the first version, this subconto is removed from the accounts of TMC, and information about warehouses in wiring is cleared.

The structure of the reference book "Nomenclature"

The Handbook "Nomenclature" is provided for analytical accounting of the nomenclature for each TMC object. This directory is available from the "Enterprise" menu in the "Goods (materials, products, services)" tab.

For the convenience of working with the reference book "Nomenclature", it provides different groups. For example, materials, goods, equipment for installation, etc.

The user can produce an additional classification of TMC objects by creating new groups. Recommends to create new groups inside already available in accordance with the types of elements of the TMC.

The form of each nomenclature position contains several bookmarks, however, in order to save the item, it is sufficient to fill the name and unit of measurement.
The "Default" tab contains the values \u200b\u200bthat will automatically substitute documents when selecting this item.
After saving the item become editable and other bookmarks.

The "Prices" tab contains a list of prices used by the enterprise. Filling data values \u200b\u200balso serves to automatically substitutions to documents. Prices can be edited directly in this dialog, after setting the right date with which they will act.

When you click on the "Record prices" button, set prices will be saved.
Also, a special document is also intended to set the price of the nomenclature, accessible from the "Enterprise" menu in the "Products (materials, products, services)" tab.

In the Settlement Settlement Document, you must set the date with which the price is valid, and select the type of price. The "Fill" button offers several options for filling the tabular part of the document, from which the user chooses the most convenient. The "Selection" button is designed to manually fill in the tabular part of the document.

The "Nomenclature" reference book element is designed to introduce information about the range of nomenclature and its composition. The "Account Account" tab reflects information about the accounting accounts of the nomenclature that will automatically substitute in the document. Editing these values \u200b\u200bis available from the "Enterprise" menu in the "Goods (materials, products, services)" tab.

This information register looks like this:

Each of the elements is available for editing. The user can also create new elements by setting the accounting accounts for a group or each element of the TMC.

Selection modes of nomenclature

In order for prices to substitute in documents reflecting movement of TMC.Massed automatically, before filling out the tabular part of the document, select the type of prices in the "Prices and Currency" tab.

For the selection of TMC, the "Selection" button is served when you click on which a dialog box appears with the positions of the Handbook "Nomenclature".

There are the following selection modes:

According to the directory (only the names of the TMC are available in the list).
Nomenclature prices (the names and prices of the TMC are available in the list).
The remnants of the nomenclature (the names of the TMC and their residues are available).
The remnants and prices of the nomenclature (the list is available to the names of the TMC and their prices and residues).

There is a possibility to request when selecting the number and price of TMC.
Also, any values \u200b\u200bin the document filled automatically can be edited manually.

Economic operations that are not executed by primary accounting documents are not taken to account and are not subject to reflection in accounting registers.

Primary accounting documents Accepted to account if they are compiled in the form contained in albums unified form Primary accounting documentation.

Developed and approved unified forms of primary accounting documentation in accordance with the Government Decree Russian Federation Of July 8, 1997, No. 835 "On Primary Accounting Documents" should be applied by all organizations, regardless of their organizational and legal form.

In accordance with the Decree of the State Statistics Committee of the Russian Federation of March 24, 1999 No. 20 "On approval of the procedure for applying unified forms of primary accounting documentation" in the unified forms of primary accounting documentation, except forms on accounting cash operationsApproved by the State Committee on Statistics of the Russian Federation, the organization can make additional details if necessary. In this case, all details of the approved unified forms of primary accounting documentation remain unchanged, including the code, the form number, the name of the document. Removal of individual details from unified forms is not allowed.

Imagined changes must be decorated with the appropriate organizational and regulatory document Organizations.

The formats of the forms specified in the albums of the unified forms of primary accounting documentation are recommended and may vary in terms of expansion and narrowing the graph and strings, including additional lines and deposit sheets for the convenience of placement and processing the necessary information.

To accounting as material and inventory, according to clause 2 of the Regulation on accounting "Accounting for Material and Property" PBU 5/01, approved by the Order of the Ministry of Finance of the Russian Federation of June 9, 2000 No. 44n "On approval of the accounting Regulation" Accounting "Accounting Material and production reserves "PBU 5/01", accepted:

· Raw materials, materials, and other assets used in the production of products intended for sale (performance, service provision);

· Assets intended for sale (and goods);

· Assets used for the management needs of the organization.

According to the Russian encyclopedic dictionary, raw materials are raw materials and materials that have previously understood labor and subject to further processing (for example, an extracted ore).

The primary and secondary raw materials are distinguished. The primary raw materials have already called the extracted ore, raw cotton, natural gas, and so on, the secondary raw materials are the finished products - scrap metal, waste paper and others.

Materials are products that are consumed with a change in form, composition, states in the manufacture of products, including materials involved in the assembly or production of goods for sale. The cost of materials is included in the cost of production.

According to paragraph 42 of the methodological instructions on accounting records of material and industrial reserves, approved by the Order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n "On Approval of Methodical Instructions on Accounting Inquiry Inventories" (hereinaic instructions No. 139H), Materials are a species stocks. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, containers, spare parts, construction and other materials.

Semi-finished products own production - These are products, the manufacture of which is completed in one or several workshops, but to be further processed in other workshops or in other enterprises.

The data of warehouse accounting of material and operational reserves, operational accounting from movement in the divisions of the organization must comply with the financial accounting data of material and industrial stocks. The above provision is one of the main requirements for accounting of material and production reserves.

Materials from the supplier warehouses or from a transport organization receives an authorized person of the organization.

The right of the person to act as a trustee of the organization upon receipt of material values \u200b\u200bfrom suppliers is issued issuance power of attorney (forms No.-2 and No.m-2a) . The unified forms of primary accounting documents on the accounting of materials were approved by the Resolution of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71A "On approval of unified forms of primary accounting documentation for labor accounting and payment, fixed assets and intangible assets, materials, low-value and highly kneading items, works in capital construction"(Further Resolution No. 71a).

Power of attorney is issued in accounting in one copy and is issued to the recipient.

Organizations in which the acquisition of material values \u200b\u200bby proxy is massive, apply the form No. SM-2A and the issuance of these powers of attorney is registered in the journal of accounting issued by power of attorney, which is pre-numbered and laughed.

Power of attorney is issued only to persons working in this organization, other persons, the issuance of attorney is not allowed. The powerful power of attorney must be fully filled and must contain a sample of a person signature, in whose name it is written. According to paragraph 5 of Article 185 Civil Code Of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) the power of attorney on behalf of legal entity The signature of his head or other person authorized by the constituent documents is issued, with the application of the press of this organization. If it is based on state or municipal property, the power of attorney for receiving or issuing money and other property values \u200b\u200bissued on behalf of such a legal entity must also be signed by the main (senior) accountant of this organization.

A power of attorney for transactions requiring a notarial form must be certified by notaries, except in cases provided for by law.

As a rule, power of attorney is issued for 10-15 days, but in case of receipt of inventory-material values \u200b\u200bin the order of planned payments, power of attorney can be issued for a longer period. The duration of the power of attorney in accordance with Article 186 of the Civil Code cannot exceed three years. If the term of attorney is not specified, it retains strength within one year from the date of its commission. Power of attorney, in which the date of its commission is not indicated.

All material values \u200b\u200bentering the organization must be on timely adopted by the relevant warehouses.

In some cases, in the interests of production, material values \u200b\u200bare advisable directly to the relevant units of the organization, bypassing the warehouses. Nevertheless, such material values \u200b\u200bare recorded as admitted to the warehouse and transferred to the workshop or to the site. In the primary receiving documents, a mark is made that material values \u200b\u200bare issued by the transit divisions, that is, without exploring the warehouse or in the storage room. It should be noted that the list of materials that can be sent to the division into the divisions and on the organization's sections should be defined and decorated by order.

Material values \u200b\u200bentering the organization's warehouse should be thoroughly inspected regarding their compliance with the range, the number and quality specified in the Supplier's documents.

We draw the attention of readers to the fact that the materials should be taken to account in the relevant units of measurement, by weight, volume, account, and so on. On the same measurement units are established and accounting price.

In practice, there are cases when materials come in one unit of measurement, for example, in tons, and are discarded from a warehouse in another unit of measurement, for example, in liters. In such a situation, taking into account and vacation materials should be reflected in primary documents, in warehouse cards and accounting registers simultaneously in two units of measurement. At the same time, the number in the unit of measurement is recorded first, which is indicated in the supplier's documents, and then in brackets - the number in a unit of measurement, according to which the materials will be released from the warehouse.

If the supplier documents indicate a larger or more small unit of measure, which is taken in the organization, such materials are taken to account in the unit of measurement, which is adopted in this organization.

In paragraph 50 of the methodological instructions No. 119n, it was said that if it is difficult to reflect the movement of the material in two units of measurement, then the material can be translated into another unit of measurement, while reaching an act of translation. In the act of translation into another unit of measurement, you should specify the amount of material in the measurement units specified in the supplier documents, and in a unit of measurement, according to which the material will be released from the warehouse. At the same time, the accounting price of the material in the new unit of measurement is determined. In the warehouse card account, the record of making materials to account is made in a unit of measurement of the supplier, as well as in the new unit of measurement, while referenced to the act.

Paragraph 49 of Methodical Indications No. 119H found that acceptance and acceptance of incoming materials, subject to the absence of discrepancies between the supplier data and the actual data, is issued by the relevant warehouses by drawing up poted orders (form №-4). Instead of the design of the parish warrant, it is allowed to stamp a stamp supplier document, which contains the same details as the acquisition order. In this case, the requisites of the stamp are filled and the next number of the parish order is placed, such a stamp is equal to parish order.

Parish orders are issued on the actual number of valuables received. For mass homogeneous loads, such as ore, limestone, sand, crushed stone, coal and others, which come from the same supplier several times within one day, it is allowed to draw up receipt orders in general per day. Each acceptance is recorded on the turnover of the parish order. At the end of the day, the turnoves are calculated, the total result is entered into the acquisition order.

If, when receiving material values, a non-compliance of the materials received by their assortment, the number and quality specified in the Supplier's documents is established, the OSD ODER-4 fee is not compiled. In such a situation, it is drawn up Act about the acceptance of materials (form No.m-7). This act is also compiled for the application of the acceptance of materials received without documents.

This act is a legal basis for the claim to the provider, the sender.

Act is compiled by the Commission, which in obligatory It includes a materially responsible person, a representative of the sender (supplier) or a representative of an uninterested organization.

The act is drawn up in two copies, one of which with the attached documents is transmitted to the accounting department, and the other is the supply department or accounting department for the direction of the provider's claim. If there are organization legal departmentThe compilation of a claim letter may be entrusted to this department.

Parish orders and acts of acceptance of materials should be drawn up on their arrival day. In some cases, when individual batch of materials are in the process of technical acceptance or laboratory testing, materials are accepted for responsible storage. In this case, the warehouse manager or the storekeeper makes records of such materials in a special book. Entries in this book are conducted with the subdivision of materials: "Materials waiting for acceptance" and "Materials adopted for responsible storage." In warehouses and in storerooms, such materials should be stored separately and before finding out the results of acceptance, they are not allowed.

It should be noted that materials purchased by accountable persons should be paid to the warehouse. Taking into account such materials is made in the general order basis on the basis of accounts and checks of retailers, receipts to the acquisition order when buying materials for cash in other organizations, a procurement act when buying materials from the population, that is, on the basis of documents confirming the purchase. These documents must be mandatory attached to advance report accountable person.

Accounting for the movement of materials in a warehouse for each variety, view and size, is conducted in Material accounting card (form No.m-17),filled on each nomenclature material number. The records in the card are conducted by a materially responsible person on the basis of the primary acquisitions on the day of the operation.

The basis for reflecting the operations to enter goods is the unified forms of primary accounting documentation for accounting trade operations, approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132 (hereinafter referred to as Resolution No. 132).

According to clause 2.1.1 Methodical recommendations on accounting and registration of operations of admission, storage and holidays of goods in trade organizations approved by the letter of Roskomtorg dated July 10, 1996 №1-794 / 32-5, the procedure and timing of receiving goods by quantity, quality and completeness and documentary registration are governed by applicable technical Terms, delivery terms, purchase contracts and sales and instructions on the procedure for accepting consumer goods in quantity, quality and completeness.

The transfer of goods to the Buyer is issued by shipping documents provided for in the terms of delivery and transportation of goods. These may be overhead, transport overhead, railway overhead, accounts, invoices.

Products purchased by the Organization of trade for resale can act directly to the warehouse, and they can be accepted a trading organization outside their own warehouse.

If the acceptance is carried out outside the warehouse of the buyer (in the warehouse of the supplier, at the railway station, pier at the airport), then the receipt of goods is carried out by the material and responsible person of the organization of proxy trade, which confirms the right of a material and responsible person to receive the goods. The procedure for making a power of attorney was considered above.

Clause 2.1.5 of the methodological recommendations for accounting and registration of operations for receiving, storing and selling goods in trade organizations approved by the Roskomtorg letter of July 10, 1996 No. 1-794 / 32-5, it was determined that the procedure for accepting goods, documenting Acceptances depend, in particular:

ü from the place of acceptance;

ü on the nature of acceptance (by quantity, quality, completeness);

ü On the degree of compliance with the contract of supply by the accompanying documents (presence or absence).

Acceptance of goods in quantity and quality provides for checking compliance of the actual availability of goods to the data contained in transport, accompanying and (or) settlement documents, and when accepting quality and completeness - requirements for the quality of goods provided for in the contract.

Getting product is drawn up differently - depending on the proximity of the office to the location of the warehouse. If the warehouse of the supplier and the office is in one place, then the design of documents and the issuance of goods occurs simultaneously. The vacation document in this case is the invoice.

If the supplier's company warehouse is removed from the office, the representative of the trade organization (material-responsible person) is issued a document to receive the goods, according to which material values \u200b\u200bwill be released in the warehouse. In the absence of goods in the warehouse in the required quantity, the recipient is issued a new document - the expenditure invoice, which indicates the actual released number of goods. IN the invoice is indicated :

ü number and discharge date;

ü name of the supplier and buyer;

ü name and brief description of the goods;

ü Number of goods;

ü Price and total cost of goods (including VAT), value added tax must be specified by a separate line.

The invoice must be discharged in 4 copies, the first two remain from the supplier (in stock and in accounting), the remaining two are transferred to the buyer (in the accounting department and the material and responsible person). The invoice must be certified by the prints of the supplier and the recipient and signatures of material-responsible persons (one released the goods, the other - accepted).

If the goods are in the undisturbed container, the acceptance can be carried out by the number of places, the mass of gross or by the number of commodity units and marking on the container. If there is no check of the actual availability of goods in the container, then it is necessary to make a mark about it in the accompanying document.

If the number and quality of goods comply with the data specified in the shipping documents, then the accompanying documents (invoice, commodity and transport and other documents certifying the quantity or quality of the goods received) is superimposed by the buyer's organization, which confirms compliance accepted goods The data specified in the accompanying documents. A financially responsible person who carries out the acceptance of the goods, puts its signature on shipping documents and assures its round seal of the trading organization.

For registration of acceptance of goods in quality, quantity, mass and completeness in accordance with the rules of acceptance of goods and the terms of the contract applies Act of acceptance of goods (Form 2DG-1), S. The members of the Admission Commission, authorized by the head of the organization. Acceptance of goods is made according to the actual presence.

The number of copies components of the act and the completion of the attached documents is determined in each case.

To form acceptance of inventory values \u200b\u200bthat have quantitative and qualitative discrepancies with the data of the supplier's accompanying documents, the following documents apply:

Act on the established discrepancy in quantity and quality in the acceptance of inventory-material values \u200b\u200b(Form 2DG-2), compiled on domestic goods in four copies;

- Act on the established discrepancy in quantity and quality in the acceptance of imported goods (form No.NG-3)compiled by imported goods In five copies.

Note!

If at the time of acceptance of the goods detected the inconsistency of the weight of gross weight specified in the accompanying documents, the buyer should not open the container and packaging. If, when the weight of the gross, the shortage of goods is installed during the inspection of the net weight or the number of commodity units in separate places, the buyer has the right to suspend the acceptance of the rest of the cargo. Tara, packaging of opened places and goods that were in them, must be saved, and then transfer the representative of the organization of the sender.

· Act on the reception-transmission of the facility of fixed assets (except for buildings, structures) (form No. 1 - 1);

· Act on the reception-transmission of groups of fixed assets (except for buildings, structures) (form No. 1B).

The acts are approved by the heads of the recipient organization and the survey organization and are drawn up in the amount of at least two copies. The act should be attached to the technical documentation relating to this facility of fixed assets.

The reception data of the facility to the composition of fixed assets are the basis for filling the following primary documents on the accounting of fixed assets:

· Inventory card accounting card of fixed assets (Form No. IU-6);

· Inventory card accounting card of fixed assets (Form No. 1 - 6A);

· Inventory book of accounting of fixed assets (Form No. 1B).

In the process of carrying out economic activity, material values \u200b\u200bcome to warehouses and in storehouses not only from suppliers. Their internal movement is also carried out from the divisions of the organization to storehouses and on warehouses. Paragraph 57 of the methodical instructions No. 119n established, that the delivery of materials on warehouses should be issued by overhead on the internal movement of materials in cases when:

· Products manufactured by divisions of the organization are used for internal consumption in the organization or for further processing;

· Refund of materials by divisions of the organization to the warehouse or shop storeroom;

· The production of production (performance), as well as a marriage;

· The materials obtained from the liquidation (disassembly) of fixed assets are carried out;

· Other similar cases.

Operations for the transfer of materials from one division of the organization to another are also drawn up by overhead on the internal movement of materials.

Resolution No. 71a for these purposes developed form №m-11 "Requirement-overhead" , applied to those cases where material values \u200b\u200bmove between the structural units of the organization or between financially responsible persons.

The invoice is composed of a materially responsible person of the structural unit, which gives material values. One of the two copies made up by the invoice serves as the basis of the warehouse to write off values, on the basis of the second instance, the receiving warehouse takes these values \u200b\u200bto account. The invoice is signed by financially responsible persons and passing, and the receiving unit and surrenders to the accounting department for taking into account the Material Movement.

It should be noted that the same overheads are issued to the warehouse of the warehouse received on demand and unspent materials, as well as the delivery of waste and marriage.

Clause 90 of Methodical Indications No. 119H is determined that how the internal movement of materials is considered and their holidays on warehouses (in storerooms) of the organization's units and for construction sites.

In the event that the release of materials by divisions is carried out without specifying the purpose of using materials, such a vacation is also taken into account as an internal movement, and the materials are considered issued to the subdivision issued to the subdivision. The division that received materials on the actual consumed amount of materials is an act of consumption. A specific procedure for compiling an act of consumption, as well as a list of units that can be applied, is established by the organization. This act should reflect:

ü name of the materials obtained;

ü quantity, accounting price and amount for each name;

ü number and (or) the name of the order, products, products, for the manufacture of which materials are spent;

ü Number of manufactured products or volumes of work performed.

The compiled act is the basis for writing off materials from the subdivision of their separation.

In the event of the movement of inventories between the structural divisions or financially responsible persons of the organization in accordance with the Resolution No. 132, it is issued Watching on the inner movement, transfer of goods, containers (Form 2DG-13) , Compiled in two copies of a materially responsible person of a warehouse or division passing commodity and material values. The first copy of the invoice remains in the delivery unit and serves to write off commodity and material values, the second is transmitted to the division that takes values \u200b\u200band serves to take them into account.

The invoice is signed by financially responsible persons of the serve and recipient and surrenders in the accounting department of the organization to take into account the movement of commodity and material values.

Inside the organization from one structural unit to another, not only materials, goods, but also objects of fixed assets are moved. For registration and accounting of such movements is applied Overhead of the internal movement of objects of fixed assets of Form No. 1-2, Approved by the Resolution of the State Statistics Committee No. 7.

The invoice is written out by the transmitting unit in three copies, signed by the responsible persons of the recipient's structural units and the serve. The first copy is transmitted to the accounting department, the second - remains in the material and responsible person of the unit transmitting the main tool, and the third instance is transmitted to the unit receiving the main means.

Data on the movement of fixed assets is made to the inventory card or the book of accounting of fixed assets (Form No. 1-6, no, 2A, No.S-6B).

Material values \u200b\u200bcan be issued from a warehouse in production, as well as in the event of their sale and disposal for other reasons.

Vacation Material in production is the issuance of materials from a warehouse, pantry directly for the manufacture of products, performance of work and provision of services, as well as for the management needs of the organization.

Depending on how the structure of warehousing is organized, the materials are released in accordance with the established norms and in the appropriate units of measurement as follows:

ü either on the warehouses of the organization's divisions and from there directly into production - to the plots, in the brigades and jobs;

ü either directly in the division if there are no warehouses.

It should be noted that the storekeners release materials from a warehouse strictly defined employees. Lists of persons who have the right to receive materials from warehouses, as well as samples of their signatures, must be agreed with the Chief Organization's chief accountant and brought to the attention of material-responsible persons carrying out the issues of materials.

The order of vacation materials into the production of units directly to the sections, in the brigades and workplaces is made in the manner that is established by the head of the unit.

Consider what primary documents are made issuance of materials from a warehouse.

Above, we noted that the issuance of materials is made in accordance with the established standards, that is, the production of materials into production should be made on the basis of pre-installed limits. Such limits are established on the basis of the norms of consumption of materials and production programs developed in the organization.

For decoration of materials on approved limits applies Limit-fence card (form №m-8). This document also applies to current monitoring of compliance with the established issues of material leave, and is also an acquittal document for writing off material values \u200b\u200bfrom the warehouse. The statement of the limit-fence card is produced by the organization's units to which supply or planning functions are assigned.

For each name of the material, two copies of the document are discharged, one of which is transmitted to the structural unit before the beginning of the month, and the other is a warehouse. As a rule, the limit-fence card is issued for a month, but if the movement of materials in the organization is small, then this document may be discharged for a quarter. A separate limit fence card is written to each warehouse.

When issuing materials, the storekeeper notes in both instances of the document document and the number of materials released and removes the limit of the limit on the nomenclature number of the material. In the limit-election card of the recipient, a storage room signs, and in the limit-election warehouse map - the recipient.

After using the limit, the head of the warehouse or the storekeeper gives limit - intricate cards in accounting. Regardless of whether the limit is used or not, at the beginning of the month all the limit-fence cards last month must be handed over. If the card was issued for a quarter, it must be handed over at the beginning of the next quarter. The surrender of warehouse instances of limit-intricate cards is preceded by reconciliation of data contained in them with data instances of cards located in the recipients of material values. Conducted reconciliation is confirmed by the signatures of the head of the warehouse (storekeeper) and the responsible person of the division received by the materials.

To reduce the number of primary documents, it is recommended to issue a vacation of materials in Material accounting cards (form №-17) . The limit-fence card is written in that case in one instance and on its basis the operation is carried out. The storekeeper is painted in a limit-intake map, and the recipient of the materials is in the accounting card.

When making materials leave without registration of expenditure documents, warehouse accounting cards at the end of each month are rented in the accounting department. Based on cards, accounting service workers are appropriate accounting registers, after which the warehouse card cards are returned to the warehouse.

Accounting for the return of materials not used in production is carried out in the same form, and no additional documents are drawn up.

If necessary, with the permission of the head of the Organization, the Chief Engineer or other authorized persons, the ultra-dimensional leave of materials is allowed, as well as replacing one species of materials by others. If the materials are issued in excess of the limit, the inscription "over limit" is made in the primary documents.

As a rule, in large organizations, there is centralized delivery of materials from the warehouses of the organization on the warehouses of units and directly to the plots and jobs of the divisions. In this case, a special operational document on vacation is "Plan - Map". It reflects the established limits and calendar deadlines for the supply of materials in the division. Form plan - cards are not provided for by albums of unified forms of primary accounting documents and should be developed by the organization independently. A warehouse worker on the basis of this document displays an invoice for a vacation of materials within the established limit. In this case, the requirement may be applied - the invoice (form No.m-11), the overhead (form No. M-15).

In all primary accounting documents on vacation materials from warehouses and storerooms in the organization's divisions, there must be specified:

ü Name material;

ü the amount of material, its price and total amount;

ü Appointment of material (the name of the order, products, products, for the manufacture of which materials are released, or the name of costs).

Vacation of materials from the warehouse of the organization in the event of their sales is made by warehouse workers on the basis of Watching on vacation materials for the side (form №m-15) . This form is used to account for issues of material values:

ü third parties on the basis of contracts and other documents;

ü, farms of their organization, located outside its territory.

The first instance of the invoice transmits a warehouse to leave the materials, and the second copy is the recipient of the materials.

The main document used for the sale of (vacation) of commodity and material values \u200b\u200bby the organization of foreign organization trade is Commodity invoice (form 2G-12)approved by Resolution No. 132 and components in two copies. The first remains in an organization passing commodity and material values, and on its basis their write-off. The second copy is transmitted to a third-party organization and is the basis for the adoption of commodity and material values \u200b\u200bfor accounting.

During the carriage of goods by road (Form No. 1-T), approved by the Resolution of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78 "On approval of unified forms of primary accounting documentation on the work of building machines and mechanisms, works in road transport" .

The procedure for issuing a commodity and transport invoice was established by the joint instruction of the Ministry of Finance of the USSR No. 156, Gosbank of the USSR No. 30, CSSU of the USSR No. 354/7 and Mosttotrans RSFSR No. 10/998 dated November 30, 1983 "On the procedure for paying for the carriage of goods by road".

According to clause 5 of this instruction, the shipper is not entitled to transfer, and the car transportation is to transport goods that are not issued by commodity overhead. This applies to all the traffic carried out by cargo vehicles, regardless of the terms of payment for his work.

It should be remembered that the commercial overhead in accordance with clause 6 of the Instruction is the only document that serves to write off commodity and material values \u200b\u200bin shippers and taking them to accounting in consignees, as well as for warehouse, operational and accounting.

Commodity overhead (hereinafter referred to as TTN) is compiled in four copies, but by agreement of the motor transport organization and the shipper can be prepared in five copies. Each instance of TN should be certified by signature, printing or shipper stamp.

ü Name of the recipient of the cargo;

ü name of cargo;

ü quantity, weight of transported cargo, weight definition method;

ü kind of packaging;

ü Method of loading and unloading;

ü Car feeding time and loading time.

In cases where there is no possibility to list all the names and characteristics of released commodity and material values, it should be applied to the form number of Torg-12.

In these cases, TN indicates that a specialized form is applied as a commodity section, without which this TTN is considered invalid and should not be applied to payments with shippers and consignees, as well as for accounting for transport and accrual wages driver.

If a cargo is transported on one car to several recipients, then the TTN is discharged for each cargo batch to each recipient separately.

As a rule, TTN is issued by the shipper, but the agreement may be provided for the design of TTN and the motor transportation organization transporting goods.

If the invoice is decorated with a shipper, then motor transport enterprises have the right to check the information specified in TTN, and the shipper and consignee are responsible for the consequences of incorrect, inaccurate and incomplete reflection of information in TTN.

Receiving goods to transportation is confirmed by the signature of the forwarder chart in all copies of TNT, while the shipper has no right to demand that the driver accepted the cargo for any other documents besides TTN.

The first copy remains at the shipper and is intended to write off commodity and material values.

The second, third and fourth copies of TTN are awarded a shoe, of which:

the second copy is handed over to the consignee and is intended to take into account inventory and material values;

the third copy is attached to the carriage account and serves as the basis for calculating a motor transportation enterprise with a shipper (consignee);

the fourth instance is attached to the travel sheet and serves as the basis for taking into account transport work.

When passing the cargo, the driver places three copies of TTN to the consignee, which certifies in the invoice receiving a cargo with his signature and seal (stamp), simultaneously pointing the time of arrival and loss of the car in all copies.

The consignment consists of commercial and transport sections. The commodity section serves to write off commodity values \u200b\u200bfrom the warehouse of the shipper and taking them to accounting by the consignee, the transport section is used to take into account the transportation work and settlement for the transportation services rendered.

In more detail with questions relating to Warehouse accountingYou can find in the book of CJSC "BKR Intercom-Audit"Organization of warehouse accounting».