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 Logistics" and methodical instructions By 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.

Forms of documents on the accounting of inventory
values \u200b\u200bin storage places

Blank form MX-1. Act of the reception-transmission of inventory of inventory for storage

The act of receiving commodity and material values \u200b\u200bfor storage in form No. MX-1 is used to take into account the reception and transmission of inventory-material values \u200b\u200btransmitted from core organizations to storing the custodian organization. The number of copies of the act and the completeness of the drawn documents is determined in each case

Blank form MX-1. Instructions for filling

MX-2 form blank. Journal of Accounting Commodity and Material Values

The form of MX-2 is used to take into account inventive material values \u200b\u200bdeposited and maintained by a materially responsible person of the Keeper Organization on the basis of these documents on the reception of inventive material values \u200b\u200bdeposited. Receiving inventory storage, their refund after the storage period is drawn up with signatures of financially responsible persons.

MX-2 form blank. Instructions for filling

MX-3 form blank. Act on the return of commodity and material values \u200b\u200bdeposited

The MX-3 form is applied to account for the return of the cloister of commodity and material values \u200b\u200badopted by the Keeper for storage. The act is drawn up in two copies of a materially responsible person of the Keeper Organization after the expiration of the storage of inventory - material values \u200b\u200bwhen returning to their collar. One copy of the act remains in the organization - the custodian, the second is transmitted to the glance.

MX-3 form blank. Instructions for filling

MX-4 form form. Journal of incoming cargo

The form of MX-4 is used to register the commodity and material values \u200b\u200bentering the storage sites (bases, warehouses, refrigerators) of various kinds vehicle During the reporting period (month). The log entries are manufactured as inventive inventory values \u200b\u200bon the basis of accompanying documents.

MX-4 form form. Instructions for filling

Blank form MX-19. The statement of accounting balances of commodity values \u200b\u200bin storage locations

The statement is used in organizations that take into account commodity and material values \u200b\u200bfor the operational accounting (Saldo) method of accounting. The statement of accounting of residues is filled on the basis of data card accounting cards of inventories, proven accounting. The correctness of the transfer of residues to the statement is confirmed by the signature of the verifier.

Blank form MX-19. Instructions for filling

Blank form MX-20. Report on the movement of commodity values \u200b\u200bin storage places

The report is applied to provide data in the accounting department on the movement of commodity and material values \u200b\u200bduring the reporting period. Records in the report are carried out by financially responsible persons for each receipt and expendable document and remnants of materials throughout the nomenclature. The report is signed by financially responsible persons and is transmitted to the accounting department.

Blank form MX-20. Instructions for filling

Blank form MX-20A. Report on the movement of commodity and material values \u200b\u200bin storage places for individual parties

Using Form No. MX-20A, material and responsible persons provide in accounting data on the movement of commodity and material values \u200b\u200bfor individual parties during the reporting period. The report is drawn up for each nomenclature of materials with an indication of the total amount of the arrival and consumption of materials during the reporting period. The form signed by financially responsible persons and is transmitted to the accounting department.

When forming accounting Policy In relation to TMC, the company solves two questions:

1) at what price to take into account the goods, raw materials and materials in stock;

2) At what price and in what order to write off the TMC from the warehouse.

The first question is due to the fact that the purchase of TMC is accompanied by packaging costs, loading-unloading, transportation, etc., i.e. transport and procurement costs.

In accordance with the current legislation, the company has the right to choose from the following options for the credentials of purchased TMC:

1) TMTs come to the warehouse at the price of the supplier, and transport and procurement costs (TZR) based on the principle of temporary definiteness include the cost of the current account period.

The advantage of this method is that the current taxable profit is reduced and the TZP is promptly compensated;

2) TMTs come to the warehouse at full factual cost, including TZP.

Advantage - In stock materials are accounted for in real cost. Disadvantage - Compensation of the TZP is postponed, taxable profits increase;

3) TZP come to a special account separately from TMTs and are written off as TMC consumption. The advantage - in accounting you can precisely identify the share of TZP in order to affect its decline.

When taking into account the TMT in a warehouse at the purchase price of TZR are written off to accounts material costs (cost) of the period in which they originated.

When taking into account the TMT in stock, together with the TZR, the costs of their acquisition are preliminarily accumulated on the account 15 "Preparation and acquisition of material values", then the TMTs come to the warehouse (account 10) at a price calculated on the basis of the turnover of the account 15.

When taking into account the TMT at the purchase price, and the TZP - on a separate account, either subaccount account 10 is used, or any free account from the account plan.

When determining the accounting price of the TMC, it should be remembered that the acquisition of TMC is procurement, but not costs. The acquisition of TMC is the transition of one type of asset to another and does not affect the cost of production. The costs are becoming when they are included in the production process and transfer their cost to the cost of transportation. At this point, it is necessary to decide in which sequence to write off from the TMC warehouse to the cost of transportation.

In the formation of accounting policies, the company can choose one of the following ways to attribute the value of materials at the cost of transportation.

The FIFO method - in this case, the TMC is written off from a warehouse in the same sequence that they entered the warehouse. Write-off TMC. According to the principle of FIFO, it requires the organization of partion accounting, that is, the accounting unit is not a nomenclature, but the party of the TMC.

The Lifo Method - in this case, the TMC is written off from a warehouse in reverse chronology, i.e., starting with the last time of receipt of the party.

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  Accounting commodity-material values TMTS. The company decides two questions: 1) at what price to take into account the goods, raw materials and materials in stock


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  Accounting Automobile units, spare parts and materials. To provide normal work ATP should be provided with reserves different species commodity-material values (TMTS.), such as spare parts, tires, fuel, tool, etc.


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  3) Excess commodity-material valuesrevealed
  Regardless of the assessment TMTS. In analytical accounting account 60 "Calculations with suppliers and contractors" in synthetic accounting Credit according to the supplier's settlement documents.


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  Accounting commodity-material values. When forming accounting policies in relation TMTS. The company decides two questions
  Accounting Production costs are carried out in the accounts of material costs (20, 23, 25.


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  Accounting production reserves. Productive reserves - this is commodity-material valuesThe objects of labor to which human labor is directed to obtain finished products.


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  Accounting commodity-material values. When forming accounting policies in relation TMTS. The company solves two questions: settlements with accountable persons.


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  Accounting Profits and losses. Accounting revenue from the sale is carried out on an active-passive account 90 "Sales" and serves to determine financial
  Financial results from the implementation of the company owned by the enterprise commodity-material valuesIntangible assets ...


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  Accounting commodity-material values. When forming accounting policies in relation TMTS. The company solves two questions: 1) at what price y ... more details.


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  The role of an accountant. Characteristic accounting profession. Accounting accounting carries out accounting at enterprises, which
  Chief Accountant Signs Documents related to the reception and issuance money, commodity-material values, credit and ...


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  ... associated with the acquisition, production and implementation, and on the basis of the calculation total amount Costs to determine the cost of objects accounting, for example, the actual value of the acquired commodity-material values...

Also found Page: 10

You opened your business, and now you need to understand what is acceptance of goodsAnd how to take goods in the store or in stock. It is not easy enough, because there is a lot of nuances.

The main thing is to know what documents are needed to issue the arrival of the goods on the warehouse. There are several of them, and they are mandatory for correct keeping and protecting your rights. Right completed documents - a guarantee that you will not lose money and, in case you protect your interests in court. If you did not take care of proper design acceptance of goods, you are not entitled to demand something from suppliers and transport companies And you can incur damages.

All documents that you need can be downloaded in Moemsklad: we have empty blanks filled with samples to check ourselves and design instructions.

But much more convenient to do all online. In Moemsklad, you can keep records of goods, make acceptance and shipment. You will not need again and fill the paper from hand again, the risk of error is minimal. With our service it is easy to start working: it is very simple, there are convenient video instructions. And try it right now: it's free!

Documentary registration of goods

In order for an organization's employee to have the right to receive the goods, it must be fascinated by the status of a material and responsible person and consolidate this by attorney. Then he can put the seal in the parish invoice and sign in it. Otherwise documenting The arrival of the goods will be completely on the shoulders to the head of the company.

The goods can be obtained without printing. For this, an employee receiving a product will be required to present a power attorney in the form of M-2, written in his name, and a certification document.

Acceptance of commodity and material values \u200b\u200bis primarily regulated by the supply contract. It contains all data on the product and its transfer to the property. The correct documentary design of acceptance of goods involves the use unified form Primary documents: Starting from Torg-1 and ending Torg-14. They are approved by the Resolution of the State Statistics Committee of Russia from 25.12.98 N 132.

Not so long ago, entrepreneurs appeared an alternative when conducting the primary. In October 2013, the Federal Tax Service of Russia developed and presented a universal transmission document (UPD). Its form contains mandatory details provided for for invoices and primary accounting documents. In essence, UPD is a combination of commodity invoice and invoice and replace them. Organizations can apply it to either for payments on VAT and as a primary document, or only as a primary, for example, to confirm costs. If you accept the goods to the store or a warehouse using the UPD, then almost everything is written below about a set of documents for acceptance, you do not concern. With the exception of the transport invoice. Nevertheless, we advise you to fully familiarize yourself with the text of the article to understand the logic of the process of acceptance of the goods.

So, if you do not accept an acceptance with the help of the UPD, then the main document here will be the commodity invoice of TORG-12. If the goods are driven from the supplier's warehouse to your warehouse, then the commodity and transport invoice (TTN) is drawn up, which differs from the product in that it has a transport section. These documents can be simultaneously a profitable document for the beneficiary and consumable - for the supplier. That is why the overheads are drawn up in two copies. Please note that in new form TTN There is no description of the product - this unit is in the UPB or in Torg-12. Therefore, as mentioned above, you will need only a transport invoice with the UPD, that is, only two documents.

You brought goods, everything is fine with him and there is an overhead. Now you need to check whether it is correct: check quantity, articles, company name and other important information. If it is all right, you can put the organization and signature.

The second document, which, as a rule, is accompanied by the goods, is an invoice. If you are a VAT payer, then you should carefully make sure that these documents carefully gathered for each coming of goods to the warehouse. Without an invoice from the supplier, you will not be able to consider VAT, and therefore you will overpay by the state. This document is obliged to make firms that pay VAT. Do not make it those who work on a simplified tax system. Printing in such a document is not put - enough accountant signature and general Director. When you return, you will need to request a supplier to adjust the invoice - because VAT will only be addressed to the part of the goods.

Quite often with the goods and these documents bring an account in which the organization and signature of the manager should stand. By law, this is the basis for payment of the goods delivered. In practice, the time of payment is usually governed by the terms of the contract, and very often it is after the payment of the goods to the supplier is supplied.

Shortage of goods at acceptance. Poor quality product

If the goods were brought to you, but something forgotten, then those lines, goods for which there are no, are drawn up in the invoice. Each such action is confirmed by the signature of who accepts the goods in the warehouse or in the store. And do not forget to adjust the invoice.

If the product in quality differs from what is indicated in the contract or accompanying documents, it is necessary to abandon it and make an act of discrepancies in the amount and quality in the form of TORG-2 for domestic goods, or in the form of TORG-3 - for imported. The form is filled with a material-responsible person in the presence of a representative of the company-supplier, with its consent you can draw up an act and in its absence.

If for some reason you need to return the goods of proper quality, it is required to issue a blank of the invoice of TORG-12. It is advisable in writing to fix the consent of the supplier for this. For example, in the form of an additional agreement to the contract of sale or a separate agreement on the return of the goods. They indicate the number and cost of returned goods, as well as the reason for the return.

How to conduct the arrival and consumption of goods in the store

Traditionally, these processes refer to operations warehouse accounting. Moisture, cloud service for managing trade, allows not only exactly lead the arrival and consumption of goods in the storeBut in general, to effectively manage the company.

In a matter of minutes, you can place the arrival of the goods to the warehouse, print all required documents Right from the service. After the introduction of the nomenclature in the Moisture, the remnants of the goods will be considered automatically. You can also quickly make orders to suppliers, store goods on multiple virtual warehouses, print bar codes and much more.

To register the fact of the receipt of inventory and material values \u200b\u200b(TMTS) to the warehouse from the supplier, the document "Receipt of goods and services" is used. With this document, information on value, nomenclature and other characteristics of material values \u200b\u200bare introduced into the information base.

Information on the cost of commodity and material values \u200b\u200bin warehouses is stored in the information base in the context of the parties. The party is a source of information on the document formed by the party, about the counterparty, when interacting with which the party was formed about the contract for which mutual settlements were made associated with the party, the price of the unit of the nomenclature, etc.

For those types of material values \u200b\u200bon which the series is conducted, a mechanism for storing data certification data has been developed.

Write-off. The disposal of values \u200b\u200bfrom the warehouse can be decorated with the help of the "Move of Goods".

With the disposal of values \u200b\u200bfrom a warehouse as a result of their sales, a document "Realization of goods and services" is used, as a result of transmission to production - the document "requirement-invoice".

In general, the same values \u200b\u200brelating to different parties may have different costs. Therefore, in the settings of the company's accounting policy, you should choose the rule of determining the cost of inventive material values \u200b\u200bwhen they are retired from the warehouse.

To determine the value of material values \u200b\u200bin their disposal, the configuration is focused on the methods permitted in Russian accounting:

At the cost of the first time of deliveries (FIFO);

At the cost of the last delivery time (lifeth);

In terms of average cost.

The way to write off values \u200b\u200bis selected separately for each type of accounting - managerial, accounting and tax, in the settings of the corresponding type of accounting.

27. Primary accounting of the receipt, internal movement and disposal of animal engagement and fattening. Admission of animals for growing and fattening in the organization. For registration of animal rats received on the farm farm: calves, piglets, lambs, stated idr., As well as new bees, the bees applied by the "Act for the Calling of Animal Senilla".

The act is drawn up in two copies by the head of the farm, zootechnics or brigadier directly on the day of obtaining the selection.

The act is made up separately for each type of animal rats. In the actor fixed, the name, first name of the employee, followed by animals, nicking or the number of the uterus, the number of heads and the mass of the received rating assigned to them inventory numbers, marks about distinctive signs of the rating (suit, nickname, etc.), there are signatures of individuals confirming the production of the rating, and stillborn animals are fixed separately.

These acts beyond its main purpose - to account for the livestock of animals - are used in accounting, also to accrual remuneration workers of farms.

On the resulting rabid animals and rabbits separately for each type and breed made up "Act to the Calling of the Senilla of the Beasts"

Agricultural organizations can purchase livestock, birds and other animals in the population (according to the Agreement) with the formulation of it to grow and fattening to obtain the increase in the live masses of this cattle

Animals acquired by suppliers (from other organizations, mother-in-law, etc.), as well as in the order of gratuitous transmission, come on the basis of commercial overhead and invoices, acts of acceptance, veterinary, tribal certificates and other documents .

28 Accounting for value added taxb-accounting in accounting accounting operations related to value added tax. Passed on the accounts of the value added tax on acquired values \u200b\u200b"and" Calculations with the budget ", subaccount" Calculations for value added tax ". At the debit of the account "Value Added Tax on Acquired Values" (according to the relevant subaccounts "Value Added Tax on Acquired Material Resources", "Value Added Tax on Acquired Low-value and Higher Items", "Value Added Tax on Acquired Fundamentals" , "Value Added Tax on Acquired intangible assets"," Value Added Tax for Works (Services) of Industrial Character "," Value Added Tax for Capital Investments ", etc.) The enterprise (Customer) reflects the tax amounts on acquired material resources, low-value and highly disintegrating subjects, the main funds, intangible assets in correspondence with the credit of accounts "Calculations with suppliers and contractors", "Calculations with different debtors and creditors" and other amounts of value added tax to be reimbursed (deductible) after the actual payment to suppliers for material resources (spent adopted on balancing accounting), performed works, services rendered, are written off the credit of the account of the value added tax on acquired values \u200b\u200b"(relevant subaccounts) in the debit of the account" Calculations of the budget ", subaccount" Calculations to the value added tax budget ". With This taxpayer on the basis of these operational accounting should be partitioned Bnot accounting amounts of tax both by paid acquired material resources and unpaid.

29-wing accounting and the assessment of the MC when the accounts of accounts 15 16The ones of synthetic accounting of the receipt and movement of materials in the organization are regulated by three main documents: PBU 5/01 "Accounting of material and production reserves", account plan and methodological instructions on accounting of material and production reserves.

The bills of accounts provide for two main options for accounting materials:

using account 10 "Materials";

using accounts 10 "Materials", 15 "Preparation and acquisition of material values" and 16 "Deviation in the value of material values".

The presence of two accounting options is explained as follows. The actual cost of the preparation of materials consists of two parts:

the value of the materials actually under the contract with the supplier;

costs directly related to the acquisition of materials, i.e. transport and procurement costs (TZP).

In the formation of actual cost, there is often a time gap between the adoption of the materials actually and the receipt of settlement documents on transport and procurement costs directly related to the acquisition of these materials.

Otherwise, there is a need for separate accounting of transport and procurement costs, and then the second accounting option will be the most acceptable.

When using the second accounting option, the postponement of materials and their write-off during the reporting period are carried out in an assessment based on the use of accounting prices established by the enterprise under accounting policies.

More preferred will be the option that will ensure the smallest deviation. actual price from account. In this case, during the reporting period, the materials about the materials are closest to the actual magnitude, which allows the enterprise to organize more efficient cost management.

If there are materials in the way, the procedure for processing information on account 15 "Production and acquisition of material values" is significantly complicated. In this case, at the beginning of the reporting month on the score there is a debit balance, which reflects the presence of materials on the way. These include materials, the ownership of which has passed to the buyer and the relevant settlement documents are received by the Buyer, but the materials themselves have not yet arrived at his warehouse.

Score 16 "Deviation in the value of material values" is intended to summarize information on deviations in the value of the acquired materials calculated in the actual cost of the preparation and accounting prices. The account may have debit or credit balance. The presence of debit balance indicates a positive deviation of the actual cost of materials from the circuit price, according to which materials are taken into account by the debit of account 10; The presence of credit balance is about negative deviation.

30. Organization of warehousing and accounting of goods and material values \u200b\u200bin places of storage. In all business entities, inventories are taken into account both in places of storage and in accounting. Accounting for commodity values \u200b\u200bin storage places is called warehouse accounting. It is conducted by financially responsible persons in physical terms, i.e. By quantity (m, kg, pc, l, etc.), names, varieties, prices in accordance with the established nomenclature.

Warehouse accounting is carried out on special cards or barn

(warehouse) books. Depending on the nature of the organization of warehouse accounting, the card may be quantitative, quantitative and quantitative and varietal accounting. In the cards indicate the name of the goods, its nomenclature number, article, grade, price. To account for the movement of materials on each name, a card opens or several pages are given in the book. Records in cards or books are manufactured by materially responsible persons on the basis of primary commodity documents.

Warehouse accounting, which is carried out only in quantity, is operational. Therefore, it is usually complemented by analytical accounting in accounting, which is carried out by various methods. The most common is the varietal method, in which the accounting is carried out in natural and monetary terms, i.e. According to the names, varieties, quantities, price and amount, on material and responsible persons or brigades

(quantitative summation).

The head of the warehouse is obliged to regularly inform the marketing service in accordance with the actual residue of all types of materials established by the regulations. According to signaling certificates of warehouses, this service should take measures to purchase missing materials and implement unnecessary.

Linking the accounting of values \u200b\u200bin the warehouse and in accounting is achieved by conducting a book (statement) of the remnants of materials, which opens for a year, separately for each warehouse.

At the end of each month, the head of the warehouse transfers into this book

(Statement) Quantitative remnants of materials according to warehouse accounting cards and bonded records with their signature. The periods of residues derived from the book (statement) of residues should be reduced with indicators of group negotiations, which amounts to accounting according to the accumulative statements. Indicators of group negotiated statements, in turn, must be drilled with records in the registers of synthetic accounting.

Discovered errors and discrepancies should be corrected. In order to simplify the search and facilitate the correction of errors, it is advisable source documents On the movement of materials after their processing, stored in the card on the nomenclature numbers and in warehouses.

31. Classification of production costs.According to the method of inclusion in the cost of the product of labor, the cost of its production is divided into direct and indirect. Such a classification of costs is used in complex industries (mechanical engineering, light industry, agriculture), distinguished by multi-generating production.

1. Direct costs directly belong to a specific object of calculation (types of products or groups of homogeneous products, work, services) are the costs of raw materials and materials, wages of production workers engaged in product manufacturing, along with social benefits and other costs that can attributed products to the cost of production on the basis of primary documents.

2. Indirect costs are not directly related to the production of this product name, and therefore cannot be attributed to their cost direct account, but are distributed indirectly (that is, conditionally).

For economic composition, costs classify on basic and overhead.

1. Main costs are directly related to the product production cycle and its service - these are the costs associated with the preparation, development of production, the production cycle itself (including the loss of marriage, the cost of improving the quality of products), as well as process maintenance costs production. In other words, the main costs include direct expenses and expenditures and maintenance and maintenance of equipment (raw material costs, basic, auxiliary and packaging materials, wages of the main production workers, as well as adjusters and workers engaged in equipment repair, together with social benefits. and etc.).

2. Overhead costs are associated with the organization of production and management and include generality costs, as well as cost management costs, for example wages leaders, specialists and employees, together with deductions for social needs, the cost of moving, the content of the computing center (HC), fire-guard guard, the heating of premises, etc.

Depending on efficiency, costs are divided into productive and non-production,

1. The productive costs are directly related to the production of established quality products in the presence of rational technology and organization of production and relate to income derived from production activities.

2. The unproductive costs are caused by the disadvantages in the technology and organization of production, the system of safety of the property, as well as external circumstances (non-taxable costs).

Unproductive expenditures include payment of downtime due to the fault of the administration of workshops and organizations, as well as for external reasons, the perpetrators of which are not established, surcharge for overtime, super-profile (uncomplicated) losses from marriage, losses from natural disasters, penalties paid to other organizations, Losses from write-off hopeless debts and others.

In terms of composition, costs are divided into one-element and complex.

1. Single-element costs consist of one element (salary, depreciation, etc.), complex - from several elements.

2. Comprehensive costs include, for example, the general-stock and communal expenses, which include wages, depreciation and other one-element costs.

Attendance to the period costs are divided into expenditures of future periods

(deferred costs) and reserved costs.

1. The expenses of future periods (deferred costs) are the costs incurred by the organization in the reporting period, but not recognized as expenses of this period, but those considered as assets, for example, the amount of rent or insurance payments paid for several months or years forward. These costs are usually subject to inclusion in the costs of production (works, services) in the following months or years evenly.

The costs produced by the Organization in the reporting period, but related to the following reporting periods, are reflected in the balance sheet of a separate article as the expenses of future periods and are subject to debiting in the manner established by the organization (evenly proportional to the volume of products, etc.) during the period to which they relate.

2. Reserved costs have not yet come in fact, but the cost of production (works, services), i.e. Reserved on the planned (predicted) amount of the upcoming costs.

32. Methods for accounting costs for production and calculation cost of production. Addressibility of products is the cost of its production and implementation expressed in monetary form.

Under cost calculation, not only the calculation of the actual cost of the unit produced, but also other costs on calculating the cost:

Products, works, services of auxiliary industries consumed by the main production;

Intermediate products (semi-finished products) of the main production units used in subsequent stages of production;

Products of enterprise divisions to identify the results of their activities;

Total commodity release of the enterprise;

Release and, accordingly, the units of the type of finished products and semi-finished products of their own production (performed works or services rendered, etc.) implemented to the side;

Under the method of accounting for the cost of production and calculation costs, products usually understand the set of techniques for organizing the documentation and reflection of production costs.

Let us dwell on the three basic methods provided for in standard methodological recommendations for planning, accounting and calculating the cost of scientific and technical products.

The entire process of accounting for production costs is divided into steps:

1. Grouping costs for accounting objects.

2. Distribution of costs for calculation objects.

3. Determination of the cost of a unit of products (works, services).

Calculation begins using data on the production costs and the number of products obtained and ends with an assessment of products at actual cost.

Simple (straight) Calculation method is based on direct calculation of the cost of individual types of products, works, services. This method is used when only one type of product is obtained from production.

The searched method of accounting for costs and calculation costs of the cost of products is mainly used in processing enterprises of the agro-industrial complex and in industrial production of agricultural organizations, where the processed raw materials and materials pass sequentially several processing phases (redo).

Poprocession method is the most common in agricultural organizations. Its essence lies in the fact that production costs are collected during the entire production process in relation to certain types of products. The objects of accounting costs for production are individual processes, and the calculation object is separate types of products obtained.

Exception method costs On the side products are used when calculating the cost of production and is that the production products in their composition are divided into basic and side effects.

The method of coefficients It is used to calculate the cost in the case when the costs taken into account by one objects must be distributed between several types of products, i.e. The cost accounting object does not coincide with the calculation objects. Therefore, the coefficients are established to distribute costs, with which the obtained products are translated into conditional. As a result, the cost of conditional products is calculated, and then natural.

Proportional method The calculation of the cost of production is used in the case when several types of products receive from production to which the coefficients are not installed in the database to distribute the actual costs between the types of products in this case may be the sales prices occupied by area, etc. Costs are distributed between the calculation objects in proportion to the selected base.

Regulatory method Cost accounting is used mainly in those sectors that are least dependent on natural conditions, i.e. in processing industries APK. In this case, certain types of production costs take into account the current standards, separately conduct operational accounting of deviations of actual costs from the norms, indicating the place of their occurrence, causes and perpetrators, record changes in the norms as a result of the introduction of organizational and technical measures and determine the influence of these changes to the cost of production .

Combined method Calculating the cost of production provides several methods from the above. Thus, when calculating milk and the rating in agricultural organizations, the method of excluding costs for by-products is used, and then the proportional method.

33. Organizational and legal features of enterprises and their impact on financial accounting in business entities. All enterprises in accordance with the Civil Code of the Russian Federation, depending on the main goal, are divided into non-commercial and commercial. Non-profit enterprises differ from commercials that the profit of the profit is not the main goal and they do not distribute it between the participants.

According to Art. The 50 Civil Code of the Russian Federation. Juridical persons who are commercial organizations can be created in the form of economic partnerships and societies, production cooperatives, state and municipal unitary enterprises.

Legal persons who are non-profit organizations can be created in the form of consumer cooperatives, public or religious organizations (associations) funded by the owner of institutions, charitable and other funds, as well as in other forms provided for by law.

Organizational and legal features of enterprises directly affect the formulation of financial accounting in these subjects.

Financial accounting is part of accounting related to the formation of information necessary for the preparation and submission of accounting (financial) reporting.

Financial accounting data reflect the most common indicators of the organization's activities.

There is a different approach to the formation of various types of organizations of the volume of information provided in the accounting reporting.

According to Article 13 of the Law on Accounting 129 FZ dated 21.11.1996, the accounting statements of organizations, with the exception of the reporting of public organizations (associations) and their structural units that do not carry out entrepreneurial activities consists of:

a) accounting balance;

b) profits and loss statement;

c) applications to them provided by regulatory acts;

d) an audit confirmation confirming accounting reporting Organizations, if it is subject to compulsory audit in accordance with federal laws;

e) explanatory note.

For public organizations (associations) and their structural units that do not carry out business activities, a simplified composition of annual accounting reporting is established in accordance with Article 15 of this Federal Law:

a) accounting balance;

b) profits and loss statement;

c) report on target use Received funds.

This means that non-profit organizations in the absence of relevant data into accounting reporting may not include a report on changes in capital, a report on cash flow, annex to

34. Cost of expenses on ordinary activities and calculation of the cost of products, works, services.Expenditures on ordinary activities are the costs associated with the manufacture of products and sales of products, acquisition and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work. In organizations, the subject of activity of which is to provide for a fee for temporary use (temporary possession and use) of its assets under the lease agreement, expenses on ordinary activities are expensive, the implementation of which is associated with this activity. In organizations, the subject of activity of which is the provision of rights for the fee arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are expensive, the implementation of which is associated with this activity. In organizations, the subject of activity of which is authorized capital Other organizations, expenses on common activities are expensive, the implementation of which is associated with this activity. The costs of ordinary activities are taken to accounting in the amount calculated in monetary terms equal to the amount of payment in monetary and other form or the value of accounts payable (taking into account the provisions of paragraph 3 of this Regulation). If the payment covers only part of the recognized costs, the costs adopted for accounting accounting are defined as the amount of payment and payables (in terms of not covered by payment). When forming expenses on ordinary activities, their grouping should be provided on the following elements: material costs; labor costs; deductions for social needs; Depreciation; other costs. For management purposes in accounting, expenditures on costs are organized. The list of costs is established by the organization independently. For the purpose of forming the organization of the financial result of activities from ordinary species The activity is determined by the cost of sold goods, products, works, services, which is formed on the basis of expenses on the usual activities recognized both in the reporting year and in previous reporting periods, and passing expenses related to receipt of income in the following reporting periods, taking into account adjustments depending on the peculiarities of the production, work and the provision of services and their sales, as well as sales (resale) of goods. At the same time, commercial and management costs can be recognized in the cost of sold products, goods, works, services completely in the reporting year of their recognition as expenses on ordinary activities. Running the cost of production costs, sale of goods, work and provision of services in the context of elements and articles, calculating the cost of production (works, services) are established by separate regulatory acts and methodological instructions on accounting.

35/1 Accounting and control of production costsIn the system of regulatory accounting and control of production costs, the need to improve the effectiveness and efficiency of control over production costs, organization of cost accounting for places of their occurrence, types of products and centers of responsibility are visible.

The effective organization of control costs of production is ensured by using a system of regulatory accounting. Mandatory accounting in domestic enterprises, as practice shows, it is used mainly as a method for calculating the cost of products. Inite dignity of the system of regulatory accounting and control - identification of the operational procedure deviations of actual costs of existing expenditure standards Raw materials and materials, wages and other production costs, their causes and influence on the cost of production.

accounting for production costs - the distribution of all expenses on their valid sources - prepares the ground for compiling informed estimates and proper management of the company's affairs. Any boss independently of the position and circle of duties should know the methods of accounting for the costs of production and the preparation of financial estimates used in their company. Moreover, he must constantly look for ways to improve both the procedure for taking into account production costs and the compilation of estimates. Everyone knows the cost of materials and labor, as well as the fact that both of these types of expenses are about the same for all industrial companies. But in relation to overhead costs there is a difference (all the others - the costs of production, except for the value of materials and labor), is significant, not so much in magnitude as by the method of accounting for these expenses in various companies.

Accounting for production costs includes financial accounting, as well as analysis and control of production costs. With an effective accounting system of production costs, the counting plan is associated with the realistic calculation of production costs to ensure the management of the information necessary for planning future profits, and that the chronological records of financial activities can be given.

The main advantage of the accounting cost of production costs is that it allows you to accurately determine the occurrence of costs and, therefore, gives a real opportunity to reduce them. The old cutting cost reduction method of administrative orders leads only to the fact that the company's units that have reached good indicators in work, and constantly generates real sources of losses - insufficient efficiency and useless spending.

Accounting for production costs should also be accounting responsibility for expenses - the system of accounts should be drawn up with such a calculation so that the costs belong to those directions of management where they take place.