Accounting on account 10. Practice of work on a new methodology. The main legislative and regulatory acts regulating the category "Materials"

The account 10 "Materials" is intended to summarize information on the presence and movement of raw materials, materials, fuels, spare parts, inventory and household accessories, containers, etc. Values \u200b\u200bbelonging to organizations on the right of ownership (including those in the way and processing).

Materials are taken into account on account 10 "Materials" at the actual cost of their acquisition (preparation) or accounting prices.

Organizations employed by agricultural products, products own production The reporting year, reflected in the account 10 "Materials", during this year (until the annual reporting is corrected before the actual cost.

When accounting for materials at discount prices ( planned cost The cost of values \u200b\u200bat these prices and the actual cost price in the value of materials. "

The following subaccounts can be opened to the account 10 "Materials":

10-01 "Raw materials and materials";

10-02 "Purchased semi-finished products and components, designs and details";

10-03 "fuel";

10-04 "Tara and Tare Materials";

10-05 "Spare parts";

10-07 "Materials transferred to the side processing";

10-08 "Building materials";

10-09 "Return waste, scrap, scrap";

10-10 "Inventory and household supplies";

10-11 "Special equipment and special clothing in stock";

10-12 "Special equipment and special clothing in operation";

10-13 "Other materials".

The subaccount 10-01 "raw materials and materials" takes into account the presence and movement of raw materials and the main materials that are part of the products produced, forming its basis, or being the necessary components in its manufacture, including metal, hardware, forest, varnishes, paints, Materials for sewing shaped clothing, ice, quartz sand and other materials; auxiliary materials that participate in the production of products or are consumed for household needs, technical purposes, promoting the production process; agricultural products prepared for processing, etc.

On subaccount 10-02 "Purchased semi-finished products and components, designs and parts" takes into account the presence and movement of purchased semi-finished products, ready-made components (including building structures and parts) purchased for construction, which require costs for processing or assembly. Products purchased for configuration, the cost of which is not included in the cost of production, are taken into account in the account 41 "goods".

Organizations engaged in the implementation of research, design and

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technological workAcquisition on the side necessary by it as components for these works on a specific research or design or design topic Special equipment, tools, fixtures and other devices, take into account these values \u200b\u200bon subaccount 10-2 "Purchased semi-finished products and components, designs and details ".

On subaccount 10-03 "Fuel", the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for operation of vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.

On subaccount 10-04 "Tara and Tare Materials", the presence and movement of all types of containers are taken into account (except as used as an economic inventory), as well as materials and parts intended for the manufacture of containers and its repair (parts for assembly of drawers, barrel riveting, iron hoist and etc.). Objects intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are recorded on subaccount 10-01 "Raw materials".

Organizations exercising trade activities, take into account the container under the goods and the container will generate on account 41 "goods."

On subaccount 10-05 "spare parts", the presence and movement of acquired or manufactured spare parts (parts, nodes), intended for the production of repairs, replacing worn parts of machinery, equipment and other vehicles, etc., as well as automotive tires In stock and turnover. It also takes into account the movement of the exchange fund of full-digit machines, equipment, engines, assemblies, units created in the repair units of organizations, on technical exchange points and repair factories.

Car tires (tire, camera and rim), located on wheels and in stock with vehicleincluded in its initial cost, are taken into account as part of fixed assets.

On the repaired object are suitable for operation spare parts in stock, which is reflected accounting record According to the loan of subaccount 10-05 "Spare parts" and the debit of account 23 "Auxiliary Production". On account 23 "Auxiliary Production" are also going to other costs of repair of the object: labor payment repair worknicknames social tax and deductions on compulsory insurance From accidents, etc. Accumulated on subaccount 23 "Auxiliary Production" (for the repair of fixed assets) Costs are written off to the corresponding subaccount account 20 "Basic Production".

Spare parts taken from objects can be transferred to repair. When repaired by its own forces, such a transfer is made according to the loan of subaccount 10-05 "spare parts" and the debit of account 23 "auxiliary production". At the debit of this account, other costs of repairs are also reflected: wage workers engaged in repairs, the amount of accrued social tax and deductions for compulsory insurance against accidents and others. Calling repaired spare parts is carried out by writing on the credit of account 23 "Auxiliary Production" and the debit of account 10-05 "Spare parts" for the price established with Accounting for repair costs.

When repairing spare parts by third-party organizations, on the basis of the invoice for the release of materials on the side, the cost of spare parts is transferred from the loan of the subaccount 10-05 "spare parts" in the debit of subaccount 10-07 "Materials transmitted to the processing to side". Upon admission from enterprises of acts of work performed work, the cost of repaired spare parts is transferred from the subaccount loan 10-7 "Materials transferred to the processing to the side" in the debit of subaccount 15-05 "Production and purchase of spare parts". On subaccount 15-05, the production and purchase of spare parts is also reflected also the cost of services of third-party repair organizations. The formed cost of repaired spare parts is written off from a loan of subaccount 15-5 "Preparation and purchase of spare parts" in the debit of subaccount 10-05 "Spare parts".

In case of receipt of an act of a third-party organization on the impossibility of repair work, a decision is made to write off these spare parts. In accounting, it is reflected in the return of non-repaid spare parts from the subaccount loan 10-7 "Materials transferred to the processing to the side" in the debit of subaccount 15-05 "Preparation and purchase of spare parts" and the recovery of them as non-repaired by the debit of subaccount 10 -05 "Spare parts" in correspondence with a loan of subaccount 15-05 "Preparation and purchase of spare parts". Based on the act reflects the write-off of non-repaid spare parts on the loan of subaccount 10 5

"Spare parts" in correspondence in the correspondence of subaccount 91-02 "Other expenses".

On subaccount 10-08 "Building materials", building materials used directly in the process of construction and mounting work Or for the manufacture of building details and for the construction and decoration of structures and parts of buildings and structures. To such w.ww ... i.ne.t.l.i.b: Ru -

materials include silicate materials, forest materials, metal, metal products, sanitary and technical materials, electrical materials, chemicals and other materials.

On subaccount 10-09 "Return waste, scrap, scrap" reflects the presence and movement of production waste, incl. Return, incorrect marriage, material valuesderived from the disposal of fixed assets and other property that cannot be attributed to other subaccounts of account 10 "Materials".

Under return waste, remnants of raw materials (materials), semi-finished products, coolants and other types of material resources, formed in the process of manufacturing goods (work, providing services), partially lost consumer qualities of the initial resources (chemical or physical properties) and, by virtue of this, used with increased expenses (reduced product output) or not used direct destination. The cost of waste is determined by the organization based on the current prices for scrap, scrap, vehicle, etc. (i.e., at the price of possible use or market value).

Scrap metal collected by the structural units of the organization and intended for sale comes to subaccount 10-09 "Return waste, scrap, scrap" in correspondence with the loan of the subaccount 91-01 "Sacrifiers".

On subaccount 10-10 "Tools, fixtures, inventory" takes into account the availability and movement of inventory, tools, household accessories and other means of labor that have time useful use Less than 12 months or one operational cycle, if it exceeds 12 months.

On subaccount 10-11 "Special equipment and special clothing in a warehouse" takes into account the receipt, the presence and movement of special tools, special devices, special equipment and special clothing in the warehouses of the organization or in other storage places.

When issuing a special tool, special devices, special equipment, the overalls are transferred from the loan of the subaccount 10-11 "Special equipment and special clothing in a warehouse" in the debit of subaccount 10-12 "Special equipment and special clothing in operation." Repayment of the value of special clothing issued is reflected in the debit of accounting accounts for correspondence in correspondence with subaccount 10-12 "Special equipment and special clothing in operation."

Organizations engaged in the production of agricultural products can open to account 10 "Materials" separate subaccounts for accounting: seeds, planting material and feed (purchased and own production); mineral fertilizers; Yadohimikatov used to combat pests and diseases of crops; biopreparations, medicines and chemicals, used by the struggle of agricultural animals, IDR.

On subaccount 10-13 "Other materials", the presence and movement of other materials that have not been reflected on other subaccounts are taken into account.

Materials are taken into account on account 10 "Materials" on the actual cost of their acquisition and preparation or accounting prices depending on the method of accounting approved accounting policies Organizations. The method of accounting for the acquisition of materials is also approved by the accounting policy of the organization: using accounts 15 "Preparation and acquisition of material values" and (or) 16 "Deviation in the value of material values" or without their use.

When taking into account materials on the actual cost of their acquisition, the certification of materials is reflected in the account on the debit of account 10 "Materials" and the loan of accounts 60 "Calculations with suppliers and contractors", 20 "Basic Production", 23 "Auxiliary Production", 25 "general production expenses", 26 " General running costs", 29 "Serving production and farms ", 71" Calculations with accountable persons ", 76" Calculations with different debtors and creditors ", 79" Intraconomy calculations ", etc. Depending on where those or other materials came from, and on the nature of the workpiece expenses and delivery of materials to the organization railway transport. At the same time, the materials are accepted for accounting regardless of when they were received - before or after receiving the supplier's settlement documents.

In accordance with the terms of the contracts of the contracts (the norms of the current legislation), the organization can prepare (an advance payment) for the acquired materials. At the same time, the amounts paid for stocks are taken into account in accounting as advances (preliminary payment) on the debit of calculation accounts.

In case, in accordance with the terms of the contracts, the ownership of acquired materials goes at the time of transfer of goods to the buyer, the amounts paid for reserves that are not exported from the warehouses of suppliers and are in the way (not transmitted to the buyer), ownership of ownership which did not switch to the organization, are taken into account in accounting as advances (preliminary payment) on the debit of calculation accounts without reflecting them on account 10 "Materials".

Under the terms of the contract (the norms of the current legislation), the ownership of acquired materials can move to an organization at the time of payment of their value or in a different order in accordance with the contracts concluded.

The cost of such materials, the ownership of which transferred to the organization in accordance with the terms of the contracts remaining at the end of the month in the way or not exported from the warehouses of suppliers, at the end of the month is reflected in the debit of account 10 "Materials" and a credit account 60 "Calculations with suppliers and suppliers and contractors "or subaccount 79-02" Intra-economic calculations for current operations "(without posting these values \u200b\u200bto the warehouse). Accounting for materials on the debit of account 10 "Materials" is carried out in the assessment provided for in the contract or specified in the settlement documents of the Supplier (account, invoice, payment request-order, avizo, etc.), followed by updating the actual cost.

If, under the terms of the contract, the ownership of acquired materials goes to the organization at the time of their shipment from the supplier's warehouse, the cost of such materials not exported from the supplier's warehouse is taken into account in accounting as an advance (preliminary payment) on the debit of calculation accounts without reflecting them on account 10 "Materials", and the cost of materials exported from the supplier's warehouse and are on the way, at the end of the month is reflected in the debit of account 10 "Materials" and the credit of account 60 "Calculations with suppliers and contractors" or subaccount 79-02 "Intra-economic calculations Operations "(without posting these values \u200b\u200bto the warehouse).

In the absence of ownership of the ownership of the received materials, the latter should be taken into account on off-balance accounts.

Non-material supplies come on subaccounts to account 10 "Materials" depending on the purpose of the received material reserves. When conducting accounting for materials on the actual cost of their acquisition, these material reserves come at market prices (at the price provided for in the contract). After receiving the estimated documents on non-changed supplies, their cost is adjusted taking into account the computational documents received. At the same time, the calculations with the supplier are specified.

The gain of rejected products at the prices of possible use intended for their own consumption is reflected in the debit of account 10 "Materials" and a credit account of 28 "Marriage in production".

Calling material values \u200b\u200bfor the debit of account 10 "Materials" and a subaccount loan 91-01 "Other revenues" is made in the following cases: -

detecting excess materials in the inventory process; -

write off unusable to restore and further use fixed assets, as well as in cases of dismantling, disassembling, repair and disposal of fixed assets (certification of materials, including scrap, scrap); -

disposal of other property of the organization.

As a result of the extraordinary circumstances of economic activities (natural disasters, fires, accidents, etc.), material values \u200b\u200bremaining from writing off unsuitable for the restoration and further use of assets come on the debit of account 10 "Materials" and a loan of account 99 "Profit and losses" , subaccount 03 "Losses, incomes and expenses due to the extraordinary circumstances of economic activity."

The actual admission of material values \u200b\u200bas the contribution of the founder to the authorized capital is carried out on the debit of account 10 "Materials" and the credit of account 75 "Calculations with the founders", subaccount 01 "Calculations on deposits into the authorized (share) capital".

Material values \u200b\u200breceived as a contribution to the general property under a simple partnership agreement are reflected in the debit of account 10 "Materials" and account credit 80 " Authorized capital".

Material values \u200b\u200breceived in the order of targeted financing are reflected in the debit of account 10 "Materials" and account credit 86 " Special-purpose financing"If the organization's target financing accounting is taken into account as the organization's accounting policy is provided. In the event that the organization's accounting policies are provided for taking office of targeted funding to the third party's obligation to provide data from these funds, then the emergence of targeted financing is reflected in accounting. Accounts 86 "Target Financing") and debt on these funds (debit accounts 76 "Calculations with other debtors and creditors"). The actual receipt of the materials is reflected in the debit of account 10 "Materials" and credit account 76 "Calculations with other debtors and creditors". In case the means of targeted financing are sent to repayment accounts payable Before providers of material values, the actual receipt of materials is reflected in the debit of account 10 "Materials" and account loan 60 "Calculations with suppliers and contractors", and repayment

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debt to the supplier is reflected as a decrease in debt for targeted financing (credit credit 76 "Calculations with other debtors and creditors") and debt to suppliers (debit account 60 "Calculations with suppliers and contractors").

When taking into account material values, the amount of targeted funding funds obtained are among the income of future periods. Reducing these residues is carried out as recognized in reporting period non-revenue income (upon vacation in the production of materials acquired by targets etc.).

A gratuitous receipt of material values \u200b\u200bis reflected in the debit of account 10 "Materials" and credit account 98 "Incomes of future periods", subaccount 02 "Frequent arrivals". The amounts recorded in the account 98 "Income of Future Days" for free financial values \u200b\u200breceived from this account on credit account 91 "Other income and expenses" as it is written off these values \u200b\u200bon the accounting costs of production (sales costs).

The amounts of interest on loans and loans obtained to acquire materials accrued before making accounting records of material and industrial reserves include the debit of account 10 "Materials" and accounts Credit 66 "Calculations for short-term loans and loans ", 67" calculations for long-term loans and loans. "

When accounting for materials at discount prices, accounts 15 "Production and acquisition of material values" and 16 "deviation in the value of material values" are used. The supplier's price can be applied, the planned cost of acquisition, the actual cost of materials according to the previous month, fixed price, approved for a certain period of time. With significant deviations of credentials from markets, they are subject to revision. Such deviations should not exceed ten percent. The difference between the cost of values \u200b\u200bat discount prices and the actual cost of acquiring these values \u200b\u200bis reflected in the account of 16 "deviations in the value of material values".

In the case of taking into account the acquisition of materials using an account 15 "Production and acquisition of material values" the cost of the materials in the path in the account 10 "Materials" is not reflected.

Non-material supplies of materials come at the debit of account 10 "Materials" and a loan of account 15 "Preparation and acquisition of material values" and are taken into account in analytical and synthetic accounting for accounting prices adopted. After receiving the calculated documents of them accounting price Corrected taking into account the calculated documents received. At the same time, the calculations with the supplier are specified.

The actual consumption of materials in production or other economic purposes is reflected on the loan of account 10 "Materials" in correspondence with the accounting accounts for production costs or other relevant accounts.

The transfer of materials to other organizations as a loan in kind, the contribution under a simple partnership agreement, the contribution to the authorized capital of another organization is reflected on the loan of account 10 "Materials" and the debit of account 58 "Financial Investments".

Broadcarding statement on account 10(hereinafter referred to as ASS) is necessary to ensure compliance with all the requirements for analytics supported by the "Materials" account. Account 10 one of the few, which, according to the order of the Ministry of Finance Russia Ot 10/31/2000 No. 94N should be mandatory to conduct on separate names and storage places.

Account description 10

This account is active. This means that the balance of the account can only be debit, the loan residue is not allowed. The debit of the account reflects the receipt of materials, and on the loan - write-off (for example, in production, for implementation).

All material reserves with one name and dimensional characteristics must have its own unique nomenclature number (code). This allows one to identify the material by various employees of the organization: a supplier, a storekeeper, an accountant.

The organization needs to be adjusted to the accounting of materials in storage places. This is due to the fact that the same material can be stored in different warehouses. As a rule, for the safety of materials in the warehouse, the storekeeper or another employee is responsible, with whom the Treaty of Material Responsibility is obligatory.

Important!The operating statement of the account 10, formed in the context of the warehouses, shows the remains of material reserves from each materially responsible person.

Highlights in the formation of ASS on account 10

Very detailed about 2 methods analytical accounting Materials are stated in ch. VII section. 2. Methodical instructions According to the accounting of the MPZ, approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. This document includes the foundations for which it is necessary to rely on the organization of accounting materials. It is necessary to make modern development amendments. software products For accounting.

The main thing is that it is necessary to take into account when forming an AD:

1. ASS is a summary report in which:

• balance at the beginning in quantitative and value terms;
• parish in quantitative and valuation;
• consumption in quantitative and valuation;
• balance at the end in quantitative and value terms.

1. The Wavy is formed first for each warehouse, then all statements on warehouses are collected into the consolidated Wavy on the organization as a whole. Then, on the basis of the summary report, data are obtained. synthetic accountingwhich are reflected in the reporting.
2. Despite the automated accounting, warehouse cards on the accounting of materials must be necessary. The pavement and disposal of them is carried out by a materially responsible person in quantitative terms. Card starts at each nomenclature number.
3. Primary documents on the movement of materials should be on paper, and they must be "live" signatures.

Verification of WAS and Warehouse Accounting Data

Working with primary materials on the movement of materials in organizations can be built in 2 directions:

1. The primary document (for example, the requirement-invoice) is written by hand at the time of receipt or leave of the material, signed and rented by the accountant. The accountant enters the data into the program, making records on appropriate accounts. This should correctly indicate the code of the material, the warehouse for which movement has passed, balance accounts.
2. First, the program makes wiring, i.e. The movement of the material is reflected, and then the primary document is printed, which should sign faces involved in the economic operation.

On the pros and cons of each of these methods of reflection and formation primary documents We will not stop. Often it all depends on the software used at the enterprise. It is important to understand that in the same case the influence of the human factor is great. The data into the program can be listed on the nomenclature number, the warehouse. And this will lead to an incorrect formation of AD.

If the material and responsible person makes in a timely manner in cards warehouse accounting The pavement of documents on the movement of materials, then at the end of the month it should be considered the right residue for each nomenclature. And when the Wavy comes from the accounting department, the storekeeper must verify it with data cards.

Important! It is necessary to verify the verification of the data of the army and cards. This procedure will allow you to reveal the discrepancies in a timely manner, to find their reasons and, if necessary, make changes to accounting or warehouse accounting.

Broadcarding statement on account 10

Consider the examples of the highlights associated with the formation of ASS, in particular, as the procedure for admission, writing off materials and how these movements are reflected in the WED.

Example

NTK LLC in November 2018 received materials from the supplier (at the same time at the beginning of the month on its warehouse there were already residues of some materials). Part of the reserves was written off in production, part is implemented. Evaluation of materials is made by middle Costs.

Admission. LLC "NTK" received from the supplier Torg-12, invoice and materials:

Write-off. Based on the requirements of the composure for production needs, it was used:

Implementation. Buyer discharged Torg-12 and invoice:

SSO in November 2018:

Explanation of tables:

1 residue: 100 kg x 60 rubles. + arrival: 50 kg x 90 rubles. The average cost of 1 kg: (100 x 60 + 50 x 90) / 150 kg \u003d 70 rubles.

2 arrival was not. The average cost is obtained equal to 7,500 / 15 \u003d 500 rubles.

3 arrival was not. The cost of the unit is calculated on the basis of the residue: 2 000/10 \u003d 200 rubles.

4 residue: 20 kg x 206 rub. + arrival: 100 kg x 200 rubles. The average cost of 1 kg: (20 x 206 + 100 x 200) / 120 \u003d 201 rubles.

5 arrival was not. The average cost is calculated on the basis of the residue: 3 000/60 \u003d 50 rubles.

6 The average cost of 1 kg is calculated as follows: (residue at the beginning: 50 kg x 95.20 rubles + arrival: 30 kg x 100 rub.) / 80 \u003d 97 rub. The residue at the end: 80 kg x 97 rubles. \u003d 7 760 rubles.

In this example, we considered the situation when the arrival and consumption were manufactured within the same warehouse. In the presence of several storage places, such ASS should be formed each.

In addition to the estimate for the average cost of the unit, the unit can also be assessed at the cost of each unit and using the "first came first" (FIFO) first. In more detail on the assessment of materials during the disposal, you can read in PBU 5/01 "Accounting of the MPZ" (Section III).

RESULTS

It is difficult to present a production organization that purchases a slight amount of material values. By itself, the process of the formation of the Wavy is easy. The main problem is the diversity of nomenclatures, warehouses, material and responsible persons and the large amount of primary documents.

In chains of acquisition and write-off materials, several participants can be involved: a supplier, a storekeeper, workers or masters who receive materials in production, sales staff. The primary document can be lost at any stage of the movement of stocks and do not reach the accountant. So, first of all, an accountant is interested in creating such a document management, which will allow to receive a primary and in full.

Currently, the Wavy is formed automatically, on the basis of the accounting programs Primary documents. However, do not forget that you need to oblige a storekeeper (or another material-responsible person) to keep warehouse records in quantitative terms (in cards or special journals). Then the discrepancies identified when recreation of data will help to find documents that did not get to the accountant or storekeeper.

The account 10 "Materials" is intended to summarize information on the presence and movement of raw materials, materials, fuels, spare parts, inventory and household accessories, containers, etc. The values \u200b\u200bof the organization (including those in the way and recycling).

Materials are taken into account on account 10 "Materials" at the actual cost of their acquisition (preparation) or accounting prices.

Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected in the account 10 "Materials", during this year (before the preparation of annual reporting calculation) take into account the planned cost. After compiling an annual reporting calculation, the planned cost of materials is adjusted until the actual cost.

When taking into account materials at discount prices (planned cost of acquisition (preparation), average purchase prices, etc.) The difference between the cost of values \u200b\u200bat these prices and the actual cost of acquisition (preparation) of values \u200b\u200bis reflected in account 16. "Deviation in the cost of materials."

By account 10 "Materials" Subaccounts can be opened:

10-1 "Raw materials and materials";

10-2 "Purchased semi-finished products and components, designs and details";

10-3 "fuel";

10-4 "Tara and Tare Materials";

10-5 "spare parts";

10-6 "Other materials";

10-7 "Materials transferred to the side of refining";

10-8 "Building materials";

10-9 "Inventory and household supplies";

10-10 "Special equipment and special clothing in stock";

10-11 "Special equipment and special clothing in operation" etc.

The subaccount 10-1 "raw materials and materials" takes into account the presence and movement: raw materials and basic materials (including construction - in contracting organizations), which are part of the products produced, forming it the basis, or which are the necessary components in its manufacture; auxiliary materials that participate in the production of products or are consumed for household needs, technical purposes, promoting the production process; agricultural products prepared for processing, etc.

On subaccount 10-2 "purchased semi-finished products and components, structures and parts" the presence and movement of purchased semi-finished products, ready-made components (including building structures and details - in contracting organizations) purchased for the acquisition of products (construction), which require costs for their processing or assembly. Products purchased for configuration, the cost of which is not included in the cost of production, are taken into account on account 41. "Products".

Organizations engaged in research, design and technological work, acquiring themselves on the side of them as components for these works on a certain research or design, special equipment, tools, fixtures and other devices, take into account these values \u200b\u200bon subaccount 10 -2 "Purchased semi-finished products and components, designs and details."

The subaccount 10-3 "fuel" takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants designed to operate vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.

On subaccount 10-4 "Tara and Tare Materials" takes into account the presence and movement of all types of containers (except as used as an economic inventory), as well as materials and parts intended for the manufacture of containers and its repair (parts for assembling boxes, barrel riveting, iron hoist and etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are recorded on subaccount 10-1 "raw materials and materials".

Organizations carrying out trading activities take into account the containers under the goods and the container will generate account 41. "Products".

The subaccount 10-5 "spare parts" takes into account the presence and movement of acquired or made for the needs of the main activity of spare parts intended for the production of repairs, replacing worn parts of machines, equipment, vehicles, etc., as well as automotive tires in stock and Turnover. There is also a movement of the exchange fund of full-digit machines, equipment, engines, components, assemblies created in repair units of organizations, at technical exchange offices and repair factories.

Car tires (tire, camera and rim tape) located on wheels and in stock during the vehicle, included in its initial value, are taken into account as part of fixed assets.

On subaccount 10-6 "Other materials", the presence and movement of production waste (stubbring, trimming, chips, etc.) are taken into account; incorrect marriage; material values \u200b\u200bderived from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in a given organization (scrap metal, otvilsyryth); worn tires and duck rubber, etc. Production waste and secondary material values \u200b\u200bused as solid fuel, recorded on subaccount 10-3 "fuel".

On subaccount 10-7 "Materials transmitted to the side processing" takes into account the movement of materials transferred to the processing to the side, the cost of which is subsequently included in the costs of the production of products obtained. The costs of processing materials paid by third-party organizations and individuals are directly related to the debit of accounts on which products obtained from processing are taken into account.

Subaccount 10-8 "Building materials" is used by developers. It takes into account the presence and movement of materials used directly in the process of construction and installation work, for the manufacture of construction details, for the construction and decoration of structures and parts of buildings and structures, building construction and details, as well as other material values \u200b\u200bnecessary for the needs of construction (explosives, etc.).

On subaccount 10-9 "Inventory and household supplies", the presence and movement of the inventory, instruments, economic accessories and other means of labor, which are included in the product in circulation are taken into account.

Subaccount 10-10 "Special equipment and special clothing in a warehouse" is designed to take into account the receipt, availability and movement of special tools, special devices, special equipment and special clothing in the warehouses of the organization or in other storage places.

On subaccount 10-11 "Special equipment and special clothing in operation" takes into account the receipt and availability of special tools, special devices, special equipment and special clothing in operation (in the manufacture of products, work, the provision of services, for the management needs of the organization). The loan of the subaccount 10-11 reflects the repayment (transfer) of the cost of special tools, special devices, special equipment and special clothing at the cost of production (works, services) in correspondence with the debit of cost accounting accounts, and write-off of the residual value of objects in their early disposal of correspondence in correspondence With the debit of account account for other income and expenses.

Organizations engaged in the production of agricultural products can open to account 10 "Materials" separate subaccounts for accounting: seeds, planting material and feed (purchased and own production); mineral fertilizers; Yadohimikatov used to combat pests and diseases of crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.

Depending on the adopted organization accounting Policy The flow of materials can be reflected using the "Production and acquisition of material values" and "deviation in the value of material values" or without using them.

In case of use by organization accounts 15. "Preparation and acquisition of material values" and "Deviation in the value of material values" on the basis of the suppliers received in the organization of settlement documents applying to the debt debit "Preparation and acquisition of material values" and loan accounts 60. "Calculations with suppliers and contractors", "Basic Production", "Auxiliary Production", "Calculations with accountable persons", "Calculations with different debtors and creditors", etc. Depending on where those or other values \u200b\u200bcame from, and on the nature of the costs of the workpiece and delivery of materials into the organization. At the same time record by debit accounts 15. "Preparation and acquisition of material values" and loan accounts 60. "Calculations with suppliers and contractors" is made regardless of when materials entered the organization - before or after receiving the supplier's calculated documents.

Calling materials actually entered the organization is reflected in the account on the debit of account 10 "Materials" and the loan accounts 15. "Preparation and acquisition of material values."

In case the organization is not used accounts 15. "Preparation and acquisition of material values" and "Deviation in the value of material values", the certification of materials is reflected in the debate on the debit of account 10 "Materials" and the loan accounts 60. "Calculations with suppliers and contractors", "Basic Production", "Auxiliary Production", "Calculations with accountable persons", "Calculations with different debtors and creditors", etc. Depending on where those or other values \u200b\u200bcame from, and on the nature of the costs of the workpiece and delivery of materials into the organization. At the same time, the materials are accepted for accounting regardless of when they were received - before or after receiving the supplier's settlement documents.

The cost of materials remaining at the end of the month in the way or not exported from the warehouses of suppliers at the end of the month is reflected in the debit of account 10 "Materials" and the loan accounts 60. "Calculations with suppliers and contractors" (without posting these values \u200b\u200bto the warehouse).

The actual consumption of materials in production or for other business purposes is reflected on the loan of account 10 "Materials" in correspondence with the accounting accounts for production costs (sale costs) or other relevant accounts.

When disposing of materials (selling, write-off, transfer free and others.) Their cost is written off into the debit account 91. "Other income and expenses."

Analytical accounting on account 10 "Materials" is carried out in places of storage of materials and individual names (types, varieties, sizes, etc.).

Account 10 "Materials"
corresponding to accounts

Application of account plan: account 10

• TZV-MP - shape for small business

  Wrapped off from the credit account 43 in the debit of account 10 "Materials". In this ... Acquisition (debit turnover of the account 10), in particular: raw materials and materials intended for ... on the appropriate subaccounts open to the account 10. Depending on the sphere ... Debit turns on accounts 11, 15, 16 . The cost of materials that indicate ... summarize data on the relevant subaccounts of account 10 as of 1 ... Materials written off during 2016 from the relevant accounts of account 10 to the debit of account ...

• Pledge. Accounting and taxation

  According to a settling account, transferred to the pledge 10 "Materials", subaccount "Materials transmitted ... Calculation account, a loan agreement took into account the value of materials returned by the mortgagee 10" Materials "10" materials ... The cost of the materials sold is written off from account 10 " "In the debit of account 91, subaccount ... Help is written off the actual cost of materials 91-2 10" Materials "450,000 accounting certificate ...

• How to reflect marriage in the absence of guilt employees

  The next position: to write off the ruled materials (raw materials) of the organization must be carried out ... It is possible to specify: "damage to the materials due to turning off the electricity (equipment breakdowns ... from 31.10.2000 N 94n (hereinafter referred to as an account plan). Assets, ... be It is indicated: "damage to the materials due to the power outage (breakage ... is written off from credit account 10" Materials "in the debit of account 94 & quot ... 275). We also recommend reading the materials: - Encyclopedia solutions. Restoration ...

• The procedure for accounting for a multi-turn and non-returnable container

  The container is spent on the balance sheet of 10 "Materials, subaccount 10-4" Tara and ... For the application of the account plan, it is provided for opening 10 "Materials" to the balance account (see ... Also paragraph 42 of the methodical instructions) of a separate subaccount 10 ... -4 "Tara and Tare Materials." In addition, to the balance sheet ... Balance account 10 "Materials", subaccount 10-4 "Tara and Tare Materials & Quot ...

• Tax accounting of operations for the processing of Daval

  And continues to take into account on the account of the corresponding materials (on a separate subaccount) (P ... Reflected internal records in account 10: Debit 10-7 "Materials transferred to processing on ... residues davalic Materials Not returned by the Contractor and are counted on the bill of payment made ... 19 54 000 Materials are transferred to 10-7 10-1 300,000 ... It is taken into account at the recycling on the off-balance account 003 "Materials adopted in recycling" in ...

• Audit procedures for evaluating the internal control system in the inventory of materials transferred to the processing under the processing contract for the processing of Davalic raw materials

  On subaccount 10.07 "Materials transferred to the processing to the side" of account 10. The Customer transfers ... Shopping 10.07 10.01 Transfer of building materials in processing Overbarge for a vacation of materials ... davalic raw materials reflected on the off-balance account 003 "Materials adopted in the processing" without ... simultaneously accepting to account on account 10.01; Reflect in accounting number ... on subaccount 10.07 "Materials transferred to the processing to the side" account 10. In accordance with ...

• Order of documentary registration of defective goods supplier

  A bill may be issued for a vacation of materials to the side (in form ..., instructions for the application of the account plan accounting financial and economic activity ..., on the debit of account 002, only part of the defective materials (goods) is reflected, and ... to accounting with reflection on accounts 10 "Materials" and 41 & quot ... - Accrued VAT from the value of shipped materials; Debit 90, subaccount "Cost ... Products. We recommend also to familiarize yourself with the material: - Encyclopedia of solutions. Return of goods ...

• Errors when writing through materials in "1C: Accounting 8"

  Tabular part "Materials" We indicate: cocoa powder, quantity 1000, accounting account 10.01 Milk ... whole, quantity 200, account account 10.01 Sugar ..., number 500, account account 10.01. Error 1: lack of materials ... Here is a write-off going from account 10.01 "Raw materials and materials". Here you need to figure it out ... the props of the tabular part "Accounting account" at 10.01 "Raw materials and materials". If the error ...

• The write-off of spoiled goods in accounting and tax accounting when the guilty person has not been established

  Further - guidelines); - plan accounts accounting accounts for financial and economic activities ... from 31.10.2000 N 94n (hereinafter referred to as an account plan). Goods ... Accounts 41 "Goods" (accounts 10 "Materials") to the debit of account ... Operations on the write-off of goods (materials) in the situation under consideration can ... Writing off the actual cost of spoiled goods (materials); Debit 10 (41) Credit 94 - ... Spoilement of goods (materials), unsuitable for use, due to financial results Organizations ...

• Accounting for spent vegetable oil

  Dishes (products), 7 "Materials" account is applied, subaccount 10-1 "Raw materials", or 41 "Goods ... Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n account 10" Materials "account 41" Goods "is intended .. . Production "In correspondence with a credit account of 10 or 41. If an enterprise ... it is proposed to use the account 10, subaccount 10-6" Other materials ". Moreover, this account (and not an account 41 ... by the debit of account 10, subaccount 10-6, in correspondence with the account of account 20 by ... which it was credited to the account 10, subaccount 10-6. Tax accounting in ...

• Logistics costs: Accounting and taxation

  Debit Credit Accepted for accounting Materials 10 "Materials" / Appropriate subaccount 60 "Calculations ... On account 10: The content of the operation debit loan taken to accounting materials 10" Materials "/ subaccount ... It is possible to take into account the cost of transporting materials apart from account 15" Prerequisites and ... organized in places of preparation (procurement) of materials, workers directly engaged in the workpiece (... workers can form the actual cost of materials (account 10 "Materials"). 2). These same costs ...

• Tachograph. Accounting and taxation

  It), which is reflected on the credit account 77 "Deferred tax obligations... accounting accounting on the debit of account 10 "Materials", subaccount 10-9 "Inventory ...; (Instructions for the application of accounting accounts plan of financial and economic activities ... The cost is written off from account 10, subaccount 10-9, in Debit account 20 "... basic production" or account ... Accounting for additionally introduced offline account 012 "Cards transmitted ...

• Accounting on accounts 08.03 and 08.04

  Main funds "- On this account, parts (individual modules) of the main ... Materials were acquired for the assembled funds, they must be taken into account in the account" 10 ". "... the transfer of components of furniture and additional assembly materials. In the header ... - the name of the furniture kit. In the "Cost Account" field, "08.03" is filled below .... This article is the analytics of the account "08.03", filling it out ... Accounting account "indicates 08.04 account and other accounts, if additional materials were acquired ...

• Is it possible to translate fixed assets with a residual value of less than 40 thousand rubles. In the MPZ?

  Another follows from the analysis of the accounting accounts plan of financial and economic ... from 31.10.2000 N 94N, hereinafter - the plan of accounts and the instruction ... Transfer of the value of assets with credit accounts 01 "Fixed assets & ... fixed assets"In the debit of accounts 10" Materials ", 41" Goods ... "in terms of accounts and instructions ... are given. In particular, the plan of accounts and the instruction does not provide write-off ... initial cost OS from account 01 otherwise than in ...

• The procedure for accounting and tax accounting of lost property transferred to responsible storage

  The clarity may foresee, for example, to accounts 10 "Materials", 41 "Goods ..." The following subaccounts: "Materials (goods) on their own stock & quot ...;," Materials (goods) transferred to the organization's warehouse ... more - PBU 10/99), that is, takes into account the debit of the account 91 & quot ... Losses The actual cost of materials is subject to write-off from the loan of the account "Nude and ..., which means to contact the account 94 will be the account for calculating damages ...

To summarize and analyze information about the remains and movement of the organization owned by the Organization, an accounting account 10. In the article you can find information about the accounting features of 10 accounting, as well as typical wiring and examples of operations with materials.

Accounting account 10: Features of accounting

The account 10 is designed to accumulate credentials on raw materials, materials, spare parts and semi-finished products, which is owned by the organization.

Considering the materials B. production purposesThe organization, as a rule, reflects the operations to enter and write off TMC in correspondence with the accounts of production:

Writing / Calling Materials on Trading Enterprises is carried out using an account of realization expenses:

Operations with materials that were used to repair / purchase OS are recorded in correspondence with the account 08:

Video lesson "Accounting in account 10 (materials), wiring, examples"

In this video class, the expert teacher of the Site "Accounting and Tax Accounting for Doodles" Natalya Vasilyevna Gandieva tells in detail about the account of 10 "materials", accounting, type wiring and practical examples. To view the video, click on it ⇓

Slides to the presentation in the lesson you can get the link below.

Account 10 in accounting: receipt of materials

The arrival of materials on the warehouse can be carried out both on the basis of the primary documents received from the supplier and without them (the so-called non-reported supply). Consider each of these operations on the example.

Delivery according to settlement documents

LLC "Gulliver" was acquired by materials from JSC "Market" - components of spare parts necessary for the production of products. The cost of components according to the commodity invoice was 247,500 rubles, VAT 37.754 rubles. Delivery of components to the warehouse cost LLC "Gulliver" at 64.800 rubles, VAT 9.885 rubles.

Given the components of the spare parts at the actual cost, the accountant of LLC "Gulliver" made the wiring:

Non-material delivery

LLC "Avers" entered into an agreement with the meat processing plant "Central" for the supply of meat minced meat. In April 2015, a delivery was carried out, in which MK "Central" was not provided estimated documents. In April 2015, the meat minced meat was transmitted for the production of sausages. The cost of minced was reflected in accounting at market value (according to the cost of supplying the previous part of the minced member) - 147.200 rubles, VAT 22.454 rubles. In April 2015, mince was transferred to production, sausage products were made of it, in the same month, sold at a price of 182,900 rubles, VAT 27.900 rubles. In May 2015, MK "Central" provided LLC "Avers" documents, for which the cost of minced member was 163.400 rubles., VAT 24.925 rubles.

The following wiring was made in accounting LLC "Avers":

Write-off materials on account 10

The main operations on the disposal of materials from the warehouse is their write-off in production.

Consider an example: LLC Reverse, whose activity is connected with the automotive industry, carries out parts of the spare parts. To this end, 143 units of spare parts at a price of 341 rubles were transferred from the warehouse in the workshop. The goals of the consumption of materials in the request-invoice were not indicated.

Accountant LLC Reverse Made into account such entries:

Operations for the disposal of materials can also be associated with technological losses incurred in excess of the established standards or within their limits.

Consider an example: an accounting policy of the industrialist JSC approved the threshold of technological losses at 0.65% of the weight of the materials used in production. According to the results of August 2015 at the industrialist JSC:

• 105 tons of sheet metal recycled;
• price 1 Ton of sheet metal - 24.700 rubles;
• the total cost of processing - 3.087.500 rubles;
• actual losses - 0.95% (1.19 tons, 29.393 rubles.).

Determining the indicator of regulatory and excess losses, the accountant of the Industrialist JSC made the calculation:

• regulatory losses (weight) 0.65% * 125 T \u003d 0.82 t;
• regulatory losses (cost) 0.82 t * 24.700 rub. \u003d 20.254 rub.;
• regulatory losses (cost) 29.393 rubles. - 20.254 rub. \u003d 9.139 rub.

Including such entries such entries were made.

Account 10 in accounting We are needed to collect data on the organization of materials, as well as about their movement. In this article we will talk about the peculiarities that need to be considered when using this account.

The concept of materials and their types

The rules for applying account 10 "Materials" are regulated by the accounting account plan and instructions for it, approved by the order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n. Materials are a type of stock, which is intended for the manufacture of products or for the economic needs of the organization. The accounts plan provides for 11 subaccounts formed by type of materials based on an economic feature:

1. Raw materials and materials that are the basis of produced goods and are needed for the normal functioning of the enterprise.
2. Purchased semi-finished products and components needed in the production of products for the use of which additional work should be carried out.
3. The fuel used for heating, the operation of cars and other needs inherent in the production organization.
4. Tara and tare materials used to produce containers.
5. Spare parts that are necessary for the repair of fixed assets.
6. Other materials formed as a result of marriage, waste production, in debiting fixed assets, etc.
7. Materials transferred to processing to the side, the cost of which is transferred to the cost of manufactured goods.
8. Building materials necessary for the work of the developer.
9. Inventory and household supplies that are working capital And used as a means of labor.
10. Special equipment and overalls in stock.
11. Special equipment and overalls in operation.

Information about using each subaccount is available in the instructions for the account plan. The organization can open other subaccounts necessary in its specifics. The receipt of materials is shown by the record

Displaying materials

When using materials are written off on recording costs

Dt 20, 21, 23, 25, 26, 29, 44 kt 10.

With the disposal of materials as a result of sales, donation, write offs, they relate to other expenses:

Dt 91.2 kt 10.

RESULTS

Account 10 accumulates data about turnover assets Organizations. From the specifics of production depends on which subaccounts to it it is advisable to open. On account 10, accounting can be conducted both by actual and at discount prices. In the second case, accounts will also be applied.