Motor account 10.3 or 10.5. Permissible simplifications of accounting for acquired materials. Practice of work on a new methodology

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 employed by agricultural products, products own production The reporting year, reflected in the account 10 "Materials", during this year (prior to the preparation of annual reporting calculation) take into account the planned cost. After drawing up annual reporting calculation planned cost Materials are 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 exercising trade activities, take into account the container under the goods and the container will generate to 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. 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 his initial value, accounted for 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 valuesderived from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in a given organization (scrap metal, otilsyrigh); 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 during the construction and mounting work, for the manufacture of building details, for the construction and decoration of structures and parts of buildings and structures, building structures and parts, 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 accounting policy adopted by the Organization, the receipt of materials can be reflected using the billing and the acquisition of material values \u200b\u200band the "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. In this case, materials are accepted for accounting No matter when they enrolled - before or after receiving the estimated supplier's 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 packaging is spent on the balance sheet of 10 "Materials, subaccount 10-4" Tara and ... for the application of the account plan, it is planned to open 10 "materials" to the balance account (see ... Also, paragraph 42 Methodical instructions) 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

  The invoice may be issued for the sides (in form ..., instructions for the application of the accounting account plan of financial and economic activities ..., 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 cost of shipped materials; debit 90, subaccount "cost ... Products. We also recommend reading the material: - Encyclopedia of solutions. Returning 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?

  The other follows from the analysis of the accounting accounts plan of financial and economic ... from 31.10.2000 N 94N, hereinafter - the plan of the bills and instructions ... Transfer of the value of assets from credit accounts 01 "Fixed assets & ... non-current assets" in debt 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 for write-off ... the initial value of the 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 ...

In accounting, posting 10 accounts (materials) are discharged important role. From how correctly and in a timely manner they were credited and debited, the cost of production depends on and the final result of any type of activity is profit or loss. In this article, we will consider the main aspects of accounting for materials and wiring on them.

The concept of materials and raw materials in accounting

These nomenclature groups include assets that can be used as semi-finished products, raw materials, components and other inventories for the production of products and the provision of services, or used for their own needs or enterprise.

Targets of materials

• Control of their safety
• Reflection in accounting of all economic operations by the movement of TMC. (for planning cost and management and financial accounting)
• Formation of cost (materials, services, products).
• Control of regulatory reserves (to ensure a continuous cycle of work)
• Detection
• Analysis of the efficiency of using the MPZ.

Subaccount 10 accounts

PBU set a list of specific accounting accounts in terms of accounts that should be used to account for materials in accordance with their classification and nomenclature groups.

Depending on the specifics of the activity ( public sector entity, manufacturing enterprise, trade and other) and accounting policies, accounts may be different.

The main account is 10 to which you can open the following subaccounts:

Materials plan are classified according to nomenclature groups and a method for inclusion in a certain group of costs (construction, production of own products, service of auxiliary industries and others, the table shows the most used).

Correspondence by 10 account

Debit 10 bills in wiring corresponds to production and auxiliary accounts (credit):

• 25 (general production)

In order to write off materials, also in accounting policies Choose your own method. Their three:

• by middle Costs;
• at the cost of stocks;
• FIFO.

Materials are released into production either to general economic needs. There are also situations when surplus, and marriage, decrease or shortage are written off.

Example of wiring for 10 accounts

The organization Alpha bought 270 sheets of iron from Omega. The cost of materials amounted to 255,690 rubles. (VAT 18% - 39004 rubles.). Subsequently, 125 sheets of medium cost were released into production, 3 more were corrupted and written off in marriage (write-off on actual cost within the limits of natural loss).

Cost formula:

The average cost \u003d ((value of the remnant of materials at the beginning of the month + the cost of materials received in the month) / (number of materials at the beginning of the month + Number of materials received)) x Number of released units into production

The average cost in our example \u003d (216686/270) x 125 \u003d 100318

Reflect this cost in our example:

Within the framework of the article, a compressed form presents the necessary minimum of regulatory and methodological requirements for the organization of competent accounting on account 10, in the section "Materials". These theoretical basis In the account of 10 "Materials" must necessarily know the worker to perform its employment functions according to the professional accountant "Accountant for consideration of materials."

The article considers:

• The main features of the accountant's work with a score of 10;
• Key points of work with a score of 10, account 15, score 16;
• Practical recommendations for working with subaccounts of account 10;
• Rules for recognizing materials as part of the MPZ;
• What should indicate an accountant in his accounting policies to work with account 10;
• Recent changes in legislation for small enterprises to simplify the reflection of operations related to the acquisition of materials (in connection with the updated version of PBU 5/01 and PBU 6/01, operating from 06/20/2016);
• Working on the practical examples of a new regulatory allowed approach to taking into account materials only at the price of the supplier for small enterprises;
• Amendments to accounting policies after 06/20/2016. Small enterprises who have decided to simplify accounting for taking into account materials.

Advantages of the article:

• Within the framework of the article, everything necessary for competent and conscious work on Professandard "Accountant for Material Accounting" is given;
• The article will be useful for beginner accountants;
• It helps to understand the formulations of accounting policies, laid out in 1C accounting programs in terms of work with a score of 10;
• Available language language.

When the invisible accountant is confused by the invoice in the invoice and cannot understand how to take acquainted values \u200b\u200bto account. Materials? Fixed assets? Products? What is the account or subaccount?

This article is designed to enable the opportunity to better understand the features of accounting on account 10 "Materials". Of course, no one has canceled legislative and regulatory documents. However, the normative language is not all interpreted in the right direction.

So, let's talk about the account 10 "Materials", consider the key points necessary to understand the accounting on this account, and the practical side of the accounting methodology.

In order to reflect something on account 10 "Materials", it is necessary to make sure that this "something" has the right to be accepted on this.

Since in the accounting legislation of a separate definition of such a category as "materials", it is necessary to clarify the essence of terms - materials, MPZ, TMC.

The name itself indicates the essence of this category of accounting. Whatever the organization does: business or non-commercial activities - to ensure this activity it will be necessary for:

• Property that forms the material basis final product organizations (main materials);
• Property facilitating the labor process (auxiliary materials);
• In addition, some complex of things are needed in order to organize the workflow itself, that is, to implement the management function.

And in order to ensure the continuity of various stages and processes of work, these things need to be stock: create reserves in the necessary reasonable quantity and ensure their safety in storage places. Therefore, this kind of property is accepted for accounting as logistical reserves (MPZ).

In the process of the operational cycle, the materials are consumed by losing their original material form, and the cost of used materials is fully incorporated in the cost of the final product. Thus, these materials switched to the product and their life cycle as materials in the organization ended. And now we can talk about them, only arguing about the cost of costs in the form of materials in one unit of products, in 1 hour produced repair work, in 1% of any services rendered. The initial material form disappeared both in the changed state, fragmentary, materials are already present in the final product of the company.

Taking into account all the above, we will not allow such an error and do not take the acquired electricity to account 10 "Materials". Yes, it has a unit of measurement "kW", used in industrial activity, but it does not have material formIt cannot be placed on the warehouse and store, you can not transfer from one unit to another.

And one moment. All property owned by the Organization on the right of ownership related to the category of materials is included in the TMC (inventory of commodity values). The word value indicates that materials can be sold by themselves and used for production, the final product of which, being sold, will bring profits, that is, they are an element of economic wealth.

Summary

The accountant will take accounting assets such as materials as a MPZ and attribute them to 10 "Materials", if they, having independent value, and not as part of any thing:

• Will be used as materials necessary for the production of products, performance of work, providing services, changing shape, composition, condition;
• Will be used, as a rule, in accordance with the established standards or standards of business turnover;
• Fully disappear and their cost is fully transferred to released products, work or rendered to the service;
• Or, being unclaimed, will be sold, although initially received material values \u200b\u200bwere not intended for sale.

The main legislative and regulatory acts regulating the category "Materials"

The rules for recognizing materials as part of the MPZ and their accounting are regulated:

• The norms of the Federal Law of December 6, 2011. No. 402-FZ "On Accounting" in the last edition;
• PBU 5/01 "Accounting of material and production stocks" (ed. Dated 05/16/2016);
• Guidelines for accounting in financial statements;
• PBU 1/2008 called "Organization's Accounting Policy.

This is the minimum that is required from the accountant, which is a candidate for the TMC site of any organization.

Deciding that the incoming things belong to the category "Materials" in mPZ compositionWe have the right to reflect them on account 10 "Materials".

Now it is worth new task - properly organize accounting in accordance with the accounting account plan of the financial and economic activities of organizations and instructions for the application of the account plan (approved by the Order of the Ministry of Finance of Russia from 31.10.2000. No. 94n, as amended from 08.11.2010. №142H).

General view of account 10 "Materials"

Account account 10 is a synthetic account "Materials", designed to summarize information on the presence and movement of the entire totality of materials, that is, all materials in general. The amount on the account is indicated in monetary terms.

This account refers to the category of active, which means the incoming balance will be in the debate of the account, all income into account will be held by the debit of the account, and the costs and deregistration will be held on the loan. The final balance will be in the debate of the account 10. The negative amount of DT 10 will indicate an error.

Schematically, in the context of economic events, this can be portrayed like this:

To reflect the entire variety of materials with which the accountant should work, the analyst should be opened, that is, a detailed characteristic. In software products 1C analytical accounting goes through the names of the subconto.

Components of analytical accounting

Nomenclature

Accounting is carried out for each name. If the materials are received, the names of which are indicated in one unit of measurement, allow, in rolls, and for use in place, a certain number of meters is required, then the units of measurement in other are recalled. In the 1C accounting programs it is possible to do through the mechanism of target.

Party

Accounting for parties means that there is accounting for each document receipt, indicating the date and number of the document.

Warehouses

Accounting for warehouses means reflection of information on storage places regulatoryly, the materials must come to the warehouse for the material responsibility of the employee. Even if there is no warehouse as such, but the materials in some place are still coming. It is necessary in accounting policies to fix the place of storage by assigning the name to him, say: "Office".

Divisions

This analytics discloses information on the occurrence of costs. Suppose if the office supplies have been received, the place of use of materials is indicated - "AUP", etc. This analytical accounting is obligatory when using software products 1C.

Very important! Without an indication of the unit (i.e., where, in fact, the acquired) accounting program will not produce the closing procedure.

Important! Equality of data must be saved analytical accounting Turns and residues of synthetic accounting as of the last calendar day of each month.

Subaccount to 10 account, classification of materials on subaccounts and practices of working with them

The account 10 opens the subaccount. In terms of accounts, they are denoted through the point. The prefix "sub" means subordinate. That is why all subaccounts act as constituent accounts 10.

We will get acquainted with subaccounts to 10 bills. The names of subaccounts and their number in the model plan are predetermined. The instructions for accounts plan provide a list of types of materials that are reflected on each sub-account.

Immediately make a reservation that the list of types of materials recommended by the instructions to the account plan — not hard. The criteria for attributing acquired materials on one or another subaccount is sufficiently conditional. Numbering of subaccounts of synthetic account 10 Materials in the standard plan is built as much as important production cycle Enterprises. Therefore, it should be understood as the main economic process flowing into the company, as a result of which the final product is manufactured, and then sold.

Each organization must determine independently, on which sub-account to take into account the acquired materials by analyzing their production cycle.

How to analyze? For example, where to attribute stationery?

No clear landmarks. From the customs of business turnover, materials are taken into account on subaccount 10.09. For analysis, it is necessary to repel from the statutory activities of the company. For which an enterprise has been created, which is measured by a specific end product, which role is played by stationery:

• In the field of consulting services, stationery is a very important part of the production process. We make a decision to reflect the company's receipt for subaccount 10.01
• In the field of education - the same.

Suppose you are an accountant in a commercial kindergarten. Where to attribute sheets? Children's sleep is part of the educational production process. You make a decision - reflect on subaccount 10.01.

The decision is assigned in accounting policies through the work plan of the accounts where the subaccounts used specifically are listed and describes that it will mostly be included there.

Subaccount 10.01 "Raw materials and materials"

Here is taken into account and movement:

a) property that is the basis of the final product made (products, works, services). They are the necessary components of the units of manufactured products, the units of the provided works or services.

So will reflect the building materials enterprise leading contract building activities. But if the company itself occasionally builds something, then these building materials will be taken into account on the other subaccount - 10.08.

The enterprise providing advisory services (accounting, legal, marketing, etc.) has the right to show office paper on this account, since as a result of the impact of intellectual work, this paper has lost its original form. Knowledge of specialists turned into valuable information displayed on paper. However, many accountants such materials reflect on account 10.06.

As a rule, the main materials are consumed directly proportional to the number of the final product produced. Understanding this, consolidate in accounting policies, which is mainly reflected on this subaccount in the composition of the main materials.

b) Raw materials.

Raw materials called products agriculture and mining industry.

c) auxiliary materials Which also participate in the main production process, playing a suitable role. They affect the basic materials to give the product of certain properties.

Suppose the company produces christmas decorations, then dyes and chemicals will be auxiliary materials. The consumption of auxiliary materials may not be associated with the number of final product directly.

Understanding the foregoing, you can easily decide on the types of materials that need to be reflected on subaccounts. The decision is enshrined in accounting policies and in the work plan of the accounts. Do not perceive the working plan of the accounts as a formality, "tie" it to the manufacturing process in the company.

Subaccount 10.02 "Purchased semi-finished products and components, designs, details"

Subaccount 10.03 "Fuel"

Fuel is conditionally divided into:

• Technological - for the technological production process;
• Motor - fuel for engines, so-called fuel and lubricants or fuel;
• Economic - for heating.

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If there is a service transport or various aggregates (gas station, benzogenerators), then the fuel and lubricants will be required. Fuel and lubricants include:

• All types of fuel - gas, diesel, gasoline;
• Lubricants - oils, lubricants used in the process of repair, maintenance and operation of transport;
• Brake, coolant.

On this account, it is necessary to ensure accounting for each unit and each vehicle.

Practical example of reflection of operations for the acquisition of fueling fuel cards indicating key moments Accounting is considered in our.

Subaccount 10.04 "Tara and Tare Materials"

On this subaccount, it is customary to reflect the items used for packaging, transportation and storage of various materials and products. Tara includes bags, boxes, boxes, barrels, cans, bottles, etc.

We often see the bottles installed on the cooler. This is just a container. The packaging is a refundable, like these bottles and non-returnable: revealed the packaging - and it remains with you. There are subtlety of accounting of two of these types of containers.

Subaccount 10.05 "Spare parts"

Here we reflect the materials that are used to repair and replace the wear parts of machines, equipment.

Subaccount 10.06 "Other Materials"

This subaccount reflects return waste, that is, the residues of raw materials, the remains of the main, auxiliary materials, purchased semi-finished products, which were formed from materials during their processing into the finished product. Waste lost the properties of the source, but did not turn into garbage (sawdust, trimming). Return materials still have some value. They can be used inside the organization or sell, for example, forming sets for children's creativity. Also here can reflect office and economic items, directly not used in the main production cycle.

Subaccount 10.08 "Building materials"

If you build and repair something and this is the main activity, then building materials are referred to account 10.01. But if an enterprise, for example, the developer, purchases materials to give the contractor, is reflected this species Materials on account 10.08. Also act if the construction is not the main activity of the organization.

Subaccount 10.09 "Inventory and household supplies"

• Household accessories are objects of general purpose.
• Inventory are technical items that participate in the production process and the common cycle, but cannot be attributed to fixed assets.

For example, office equipment and other objects that will be used for more than 12 months, and the company does not plan to sell it in the future.

Here you can reflect low-value and helpful items, fixed assets, less than 40,000 rubles.

Subaccount 10.10 "Special equipment and special clothing in stock"

Special tools and special adaptations - technical means with individual (unique) properties and intended to ensure the conditions for the manufacture (release) of specific types of products (performance, service provision).

Special clothing are the means of individual protection of workers, special shoes and safety devices. It can be attributed to the overalls, costumes, jackets, pants, bathrobes, serfs, various shoes, mittens, glasses, helmets. In large numbers, overalls are used in harmful production, in construction, in clearing companies.

Main idea: Overalls are intended for use by the employee when performing an employment function. Immediately make a mistake that branded clothing does not fall under the concept of overalls.

Accounting for overalls should be organized in the manner defined by methodical instructions.

Subaccount 10.11 "Special clothing in operation"

The name speaks for itself. A special group is made up Low-value fixed assets. On the one hand, they are used in the organization for more than a year, and on the other - their value is insignificant.

Currently, the cost limit for accounting is 40,000 rubles. The company has the right to approve the value limit of the assignment of such fixed assets into the TMC to take into account them in accordance with the norms set forth in PBU 5/01. The fact of this approach to the accounting of low-value fixed assets is consolidated in accounting policies. Otherwise, the controlling authorities consider low-value items for the main funds.

But like 10 accounts on subaccounts looks like in the program 1C 8.3 Accounting:

Reverse Salval Statement on the account 10 "Materials"

Overall view of the operating station

For a month, even more than more than a year, the accountant accumulates many postings. All these wiring fall into the wiring log in the form convenient for analysis and work. In a grouped and generalized form, information falls into accounting registers.

Most frequently used register in accounting practice is a ruble-salad statement (ASS), which is a general report, that is, a summary report.

The operating statement is a table in which information on the initial and final residues and the turnover of each accounting account during the reporting period is grouped. Based on this report, it is possible to analyze the situation for each specific date, and not only at the end of the reporting period.

The main features of the Wavy and the nuances in the formation of 10

The operating statement of the account 10 has its own characteristics, as the account is 10 one of the few, which according to the model account plan, should be carried out at mandatory:

• On separate names;
• Quantity;
• Storage places, because the same material can be stored in different warehouses.

The specificity of the formation of ASS on account 10 lies in the variety of nomenclatures, warehouses, material and responsible individuals and large volume primary documents. Wavy is formed first for each warehouse, then all statements on warehouses are assembled into the consolidated arms.

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.

The awning can be composed in both separate subaccounts of the account 10 and the synthetic account of 10 as a whole. Data on the residue of the synthetic account from the operating and salad statement is transferred to the balance sheet.

The account 10 is active - this means that the balance of the account can only be debit, the credit balance is not allowed and evidenced by the error.

So, the reverse salad statement in the account 10 contains:

• Balance at the beginning of the period in quantitative and value terms;
• Coming in quantitative and value terms, where materials are reflected, called debit turns;
• Consumption in quantitative and value terms, where write-off is reflected (for example, in production, for sale) called loan trap;
• Balance at the end of the period in quantitative and value terms.

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

The formation of ASS on subaccounts of account 10 "Materials" on the example

Suppose, the newly educated company LLC "Business Center", which is on the total regime of taxation, produces cosmetic repair of its own building. In December 2016, some required materials were purchased for these needs. At the beginning of the month in the warehouse there were already remnants for some positions of materials. Conditional numbers are shown in the table.

In the same month, 60 kg of white enamel and 5 kg of yellow enamels released from a warehouse were used for repair. We define the cost of consumed materials and form a working outer statement for December 2016 in the information base of the accounting program 1C Accounting 8.3.

To simplify, suppose that other materials did not purchase. And the receipt and disposal of building materials necessary for the cosmetic repair of the business center were made within the same warehouse.

Additional Information. In early 2016, before starting work in the program 1C to the section, the accounting policies were postponed by provisions from the document "Accounting Policies of the Business Center LLC for 2016" for accounting and tax accounting. As a result, the 1C program recorded the following accounting policies:

• The actual cost of received materials is formed in the account 10. The subaccount is determined by the type of materials received. Building materials are mainly reflected on subaccount 10.08 accounts 10 "Materials";
• Evaluation of the unit of materials during disposal is made according to the method of average cost;
• The company is a small business entity and PBU18 / 02 provisions in case of differences in accounting and tax accounting.

Solution of the example.

1. The procedure for admission, writing off materials.

As a result of entering data from the primary admission documents (invoice from the Supplier) and the disposal (requirement-invoice), the 1C accounting program based on the settings of the company's accounting policy elements formed accounting records (wiring). The accountant must analyze the wiring for the correct indication of the code of the materials, the warehouse, which passed the movement of materials, balance accounts.

After checking, the accountant makes a request to the program 1C on the formation of a ruble-salad statement on subaccount 10.08 "Construction materials" of the synthetic account "Materials". Wavy is formed automatically, on the basis of the accounting program Primary documents.

The result is presented in the table. The information in the table is as a whole on subaccount 10.08 and by the positions of each analytical component:

2. Reflection in WAS Motor Motion for subaccount 10.08 account 10.

Coming. In columns 5 and 6, the WAS table reflects the arrival of materials in a month in quantitative and value terms, respectively.

From the table we conclude that in December 2016 the company acquired a white enamel of 100 kg and 30 kg of primer, the arrival of yellow enamel was not.

The valuation of the materials received is reflected in column 6. The value is shown here on which materials came from the supplier.

The amount of turnover on the debit of subaccount 10.08, that is, the sum of all revenues on the debit, amounted to 23,000 rubles, which means: the debit turnover of subaccount 10.08 amounted to 23,000 rubles in December 2016.

Consumption.In columns 7 and 8, the WAS tables are reflected in the consumption of materials per month also in quantitative and value terms, respectively. From the table we conclude that in December 2016 the company used 60 kg of white enamel and 5 kg of yellow enamel for repair. These quantitative indicators of the accountant brought into the information base from the document "Overlay-requirement".

And where did such numbers come from the cost in column 8? The fact is that in the column 8 WEST, the value of the disposal position of the materials is determined by the calculation that is laid in the accounting policy. Under the conditions of the task, the assessment of the unit of materials during retirement is made according to the method of average cost. Check. Is it so:

• By position "White Enamel" - line 1, graph 8. The cost of 60 kg of spent white enamel will be: ((20000 + 4120) / (20 + 100)) x60 \u003d 12 060 rubles. Yes, this figure is the program 1C and put;
• At the position "Yellow Enamel" - line 2, graph 8. The calculation of the cost of 5 kg of yellow enamel from the warehouse is similar. Because there was no arrival, the cost of 5 kg of yellow enamel: 2000/10 * 5 \u003d 1 000 rubles. Yes, it is this number that the program is 1C and put.
• At the position of "primer" we see that there was no consumption.

As a result, the total turnover on the loan of the subaccount 10.08, that is, the sum of all expenses on the loan amounted to 13,060 rubles, which means a professional accounting language: credit turn Subaccount 10.08 amounted to 13,060 rubles in December 2016.

Remains on subaccount. The awning also formed remnants for each acquired name as the beginning of the period of interest and the end.

So, the balance (residue) at the end of December 2016 for all positions in the amount was 20,820 rubles. This means that at the end of December 2016, the company has stocks of building materials in the amount of 20,820 rubles.

Since, according to the terms of the task, the warehouse is one, then there will be no consolidated awning. It was in this amount that the category of TMC "Materials" will affect the assets of the balance in working capital at the end of 2016, since there were no other subaccounts under the terms of the example.

Schematically the current work of the accountant on the TMT site can be represented as follows:

Permissible simplification of the accounting of acquired materials

Consider innovations of accounting for small and non-commercial organizations operating from 06/20/2016. Order of the Ministry of Finance of Russia dated 16.05.2016. N64N (enters into force on 06/20/2016) Amendments to PBU 5/01, 6/01, 14/2007, 17/02. The changes expand the range of simplified ways of accounting for small businesses and non-commercial organizations (NPOs), eligible for simplified methods of accounting and reporting.

What are the criteria for small business entities?

Summarizing information on several federal laws For small enterprises, we obtain information about the size of the business, which can be attributed to the small one. Here is this table:

The circle is reduced for organizations subject to audit. We must consider this deterrent factor. In addition, organizations are excluded in which intellectual work is mainly present and, as a result, there is a large consumption of paper and instruments of office equipment. Exceptions are subject to housing and the like, where already traditionally a lot of retreats from the rules of accounting.

The status of a small business entity is not assigned. It is formed by the FTS independently on the basis of reporting and information from others. authorized bodies. Will be created single register Subjects of small and medium-sized businesses according to information on the income and the average number of employees of companies and individual entrepreneurs.

We give the amendments that affect the procedure for accounting for materials:

• PBU 5/01 "Accounting of material and industrial stocks" - p.13.1, p.13.2, p.13.3, p.25;
• PBU 6/01 "Accounting for fixed assets" - paragraph 8.1, paragraph 19.

As a result, the amendments change the methodology of accounting for small businesses and NPOs.

That is why the "assumptions" says. The fact is that PBU 1/98 "Accounting Policy of Organizations" shares the main methodological provisions on assumptions and requirements. Under the word "assumptions" it is understood to "be considered possible", that is, the amendments listed above are forced permissions, the data of the Ministry of Finance on the retreat from the methodology of small businesses and NGOs as preferences for their development.

Thus, after 06/20/2016. All organizations in their accounting on the category "Materials" continue to follow the requirements of the provisions of PBU 5/01 and PBU 6/01, and small may allow retreat from the generally accepted methodology, if they are issued through accounting policies.

Now allowed:

• Evaluation of acquired MPS at the price of the supplier;
• Simplified write off the MPZ. for managerial needs;
• Separate norm provided for micro-enterprises. Micro-enterprise can recognize the cost of production and preparation for the sale of products and goods as part of the costs of ordinary species Activities immediately in the full amount as they acquire them.
• One-time write-off of the cost of industrial and economic inventory;
• Assessment of the initial value of fixed assets only at the price of the supplier and installation costs. Other acquisition costs are expenses;
• Do not form a reserve for reducing the value of material values.

In the language of specialists, this approach to accounting is called "Now we will often recognize the costs than to form assets." For a beginner accountant, all listed items mean that during the receipt of materials from suppliers, it is not necessary to make a wiring of DT 10 Kt 60, which is essentially the arrival of materials on the warehouse, and then on vacation from the warehouse to make wiring Dt 26 (44,20,23) CT 10. Now allowed, bypassing 10, that is, bypassing the warehouse, immediately show the flow rate (use).

Let us show the traditional accounting of the initial value of the acquired materials and a new account, which can use small businesses and NPOs everywhere:

Pay attention! Tax accounting of materials and fixed assets has not changed.

As a result, those enterprises that lead tax accounting general System Taxation will arise the difference in accounting and tax, which should be decorated with postings in accordance with the requirements of PBU 18/02.

Therefore, it is necessary in accounting policies to declare the legislative possibility of this, again, to small businesses, not to apply the norms of the PBU position 18/02. The formulation in accounting policies may be like this: "The provisions of the norms of PBU18 / 02 are not applicable for tax purposes."

Restrictions on the use of innovations in accounting

It is imperative that you can use the methods described in the following examples in two cases:

1. The nature of the organization does not imply the existence of significant remnants of the MPZ. To do this, you can set the level of materiality on this case in accounting policies.
2. If the purchased MPZ is intended for management needs.

In addition, all these new regulatory assumptions in determining the value of materials for small businesses and non-commercial organizations cannot be used by default. All innovations are permitted. Therefore, to transition to a simplified methodology for taking into account materials, an order must be made on changes in accounting policies for accounting and prescribe a new way to determine the cost.

The order of transition to a new accounting methodology

Consider the obligation to make changes to the small business accounting policies and NPOs when solving go to a new accounting methodology.

Amendments to K. accounting standards PBU 5/01, 6/01, 14/2007, 17/02 come into force from 06/20/2016. The organization may switch to a simplified accounting of accounting from any number, for example, from 01.07.2016. or from 01/01/2017. The company can only take advantage of only part of Novations.

We give a fragment of the order of making changes to accounting policies for accounting of a certain organization, a small business entity:

Practice of work on a new methodology

Consider the procedure for conducting accounting after changes to the accounting policies of small enterprises and NPOs on the examples with wiring.

Example 1. Evaluation of acquired MPZ at the price of the supplier.

Suppose the clearing company acquired snow removal shovels 10 pieces at a price of 1,400 rubles. and 10 pieces broke at a price of 430 rubles. And ordered delivery. Shipping costs 4 000 rubles. We agree to simply the example that everything was purchased without VAT. The company refers to small, tax regime is based on. In the accounting policy there is an item that the actual cost of the MPZ is reflected in the method through the account 10 "Materials". Suppliers are paid on the day of delivery. Changes to accounting policies were made from July 01, 2016.

We will make wiring to changes in PBU 5/01 and after:

Let us give explanations to the wiring done before making changes in accounting policies:

• On wiring №8, №7. Materials are given to production for use. According to the accounting policy of this enterprise, the accumulation of costs occurs on account 20;
• On wiring №1, №2. For the clearing company, the cleaning process is the basis of the production process. Therefore, the cost of acquired TMC refers to subaccount 10.01;
• On wiring No. 3, №4. Prior to innovation, shipping costs are distributed in proportion to the value of the items. On shovels: 14 000/18 300x4 000 \u003d 3 060руб., In layers delivery will be 4,300/18 300x4 000 \u003d 940 rubles.

Let us give explanations to the wiring taken after changes to the accounting policy:

• On wiring number 3. The TZR is not distributed between the units of the nomenclature in proportion to their value. But this concerns only small enterprises. All other enterprises should take into account the price and other related costs in the actual cost of purchased MPZ.

Example 2. Simplified write-off of the MPZ for managerial needs.

LLC "Cloud" (small enterprise) has gained 5 boxes for printing for a total value of 3,000 rubles for a fee of a supplier for a supplier for a total value of 3,000 rubles. Without VAT (for ease of wiring), 5 packs of handles with a total cost of 400 rubles. and 2 holes with a total cost of 300 rubles. Suppose there were no other receipts of the office. Purchased TMC in the amount of 2 boxes of paper and 2 holes were given for use in the structural unit - accounting. Supplier account paid. Delivery day and payment passed simultaneously. Tax mode is based on. According to the company's accounting policy, the formation of the actual cost of the MPZ occurs on account 10, office economic supplies are reflected in subaccount 10.9. Changes in accounting policies were produced on 07/01/2016.

Small businesses are now entitled to include such costs as part of the costs of ordinary activities in the full amount as reserves are purchased. Thus, it will significantly simplify the accounting of stationery.

We will make wiring to changes in PBU 5/01 and after the reporting month:

Explanation of wiring taken before making a change in accounting policies:

• To wiring No. 2, No. 3, №4. Acquited TMTs office appointment on accounting policies of the company is taken into account on subaccount 10.09 "Inventory and household supplies". On this account, the company takes into account office and economic items that are not directly used in the manufacturing process.
• To wiring number 5. TMC is transmitted for consumption and use on management purposes, but the fact of use must be confirmed documented. This includes an act of consumption in which the used TMC is written off. The act is drawn up in the division, which these materials were issued. The form of an act is developed by the company independently or can be used. unified document M-11 form. But the form of the act also needs to be consolidated in accounting policies. To automate the write-off procedure used by TMC, you can make a form of external processing of the act by means of programming and use in 1C program through the mechanism of additional treatments. Usually an accountant acts on the use of stationery forms contractile.
• To wiring No. 6. According to the company's accounting policies, generality expenditures are included in the cost of production according to the Direct-Costing method, that is, accumulate on a separate subaccount 90.08 "Management expenses".

Explanation of wiring taken after changes in accounting policies.

• To wiring number 2. Now the regulatory assumptions on PBU 5/01 allow the entire amount of TMTs to attribute immediately to the cost of buying. Then are included in the costs of ordinary activities by the method defined in accounting policies, in this case, according to the Direct Costeding method.

Of course, it is necessary to remember the compilation of acts to write-off as a result of the actual use of TMC for the needs of the management.

Example 3.Evaluation of the initial value of fixed assets only at the price of the supplier and installation costs

Let's see how to receive an accountant if after 20.06.2016. The organization will enter into its accounting policies the above changes and will evaluate the acquired MPS only at the price of the supplier, and the low-value facilities acquired for the fee (less than 40,000 rubles) only at the price of the supplier and installation costs without inclusion of additional costs. Make up accounting wiring On the example of low-value equipment, which falls into the category of economic inventory. Let's see what wiring will be in accounting and tax accounting.

Please note that the formed initial cost of low-value equipment according to tax and accounting will be different.

Suppose the organization of LLC "Orion", the subject of small business, applies ones, is engaged in the production of windows, is a VAT payer. 08/27/2016 Acquired a machine worth 42 834 rubles, incl. VAT 18% - 6,534 rubles. Supplier invoice. The cost of delivery of the machine amounted to 5,000 rubles. without VAT. The cost of consulting services for setting up the machine is 8,000 rubles. 08/28/2016 The machine is put into operation (information on payment does not lead to concentration on the main thing).

Additional Information. In accordance with the accounting policies of the organization:

1. The limit of the value of the objects of fixed assets for accounting purposes is 40,000 rubles. Objects cost below this amount are recognized by the MPZ.
2. The organization uses the right to simplify the accounting on the OS - the initial value of the OS in their acquisition is formed only at the price of the supplier and installation costs. Additional costs are included in the cost of the usual activities in the period in which they were incurred (paragraph 8.1 of PBU 6/01).
3. The organization uses the right to simplify the accounting of the MPZ. The initial cost of the acquired MPS includes only the price of the supplier. Other costs directly related to the acquisition are included in the cost of the usual activities in the full amount in the period in which they were incurred (paragraph 13.1 of the PBU 5/01).
4. The provisions of PBU 18/02 does not apply, it does not constitute accounting wiring on the sums of differences between tax and accounting.
5. General running costsAccounted on account 26 is debited monthly into account 90.08 according to the Direct Costing method.

Decision.On this example, I would like to emphasize that the postings are made taking into account the regulations of the accounting policy. To transfer this example into a real life one to one, take care of the presence of the above items in accounting policies. If you do not use preferences, data to small businesses in the OS and MPZ part, then the wiring will be others.

So, I will form accounting wiring for simplified accounting of low-value equipment:

Explanation of wiring taken after making changes in accounting policies.

To wiring number 1. Accounting. Guided by new rules for the approach to the formation of the initial cost of acquired equipment, enshrined in accounting policies, separated the cost of the machine at the price of the supplier and additional costs.

The cost of the machine will be 36,300 rubles. Since the cost of the object does not exceed the limit of 40,000 rubles. Installed in accounting policies, make a decision based on the standards of PBU 6/01 and reflect the machine in accounting as part of the MPZ, adopted on the subaccount of 10.09 accounts 10 "Materials".

To wiring number 1. Tax account. In tax accounting, with the basis of the cost of property formed, taking into account all costs. In our example, after pre-laying all the components, we understand that the cost of the acquired equipment will be 49,300 rubles, the VAT does not include. The tax accounting threshold for depreciable equipment is 100 thousand rubles. (paragraph 1 of Article 256 of the Tax Code of the Russian Federation). That is, this machine cannot be recognized as the main means and cost at the price of the supplier, also on subaccount 10.09 accounts 10 "Materials".

To wiring number 2. Accounting. Since the organization is on the general mode of taxation, presented by the invoice and the VAT allocated to the invoice at the account of 19.03.

To wiring number 2. Tax account. The VAT invoice charged to the Tax Register "VAT presented" is entered into the VAT. After all the conditions for deduction are performed (reduction of obligations to the budget in Parts of VAT), VAT from accounting on account 19.03 will be removed and attributed to Dt 68.02. The amount of VAT will then fall into the shopping book, and then to the VAT declaration in the deduction part.

To wiring number 3. Accounting. We have the right to make a wiring on VAT Dt 68.2 CT 19.03, if the criteria set out in Article 132 of the NC are fulfilled:

1. Acquired values \u200b\u200bare necessary for the implementation of industrial activities taxable VAT (under the terms of the example stated);
2. Accepted values \u200b\u200bare taken to account on the balance sheet;
3. The organization has a supplier invoice with a highlighted VAT line and properly decorated.

To wiring №4 and 5. Accounting. For accounting purposes, costs are immediately included in the costs of the current period. Delivery and consulting costs will be included in the costs of the usual activities in the full amount.

To wiring No. 4 and 5. Tax accounting. The cost of property is formed, taking into account all the costs associated with the acquisition of this object. Thus, for tax accounting purposes (under the condition we have general mode Taxation) costs are included in the cost of equipment. In this case, we refer to account 10.09, as if by specifying the cost of the object. As a result of all costs assigned to the account of 10.09, the cost of the machine in the information base of tax accounting will be 49,300 rubles.

To wiring No. 6. Accounting. The cost of the machine, taken into account in the composition of the MPZ, will be written off at the time of commissioning it. Costs are taken into account now on account 26 (references are given in the table).

To wiring No. 6. Tax account. According to clause 1, Article 256 of the NK, the machine cannot be recognized as depreciable property (limit at cost to classify OS - 100 thousand rubles), so its cost can be included in the composition material expenses After commissioning in the full amount.

To wiring number 7. Accounting. The machine was written off within the framework of the existing rules and transferred to a materially responsible person, but it is actually used, it is also used to ensure further control over its fate, it is advisable to take into account the "Inventory and economic accessories" on the Washing account of MC 04. The write-off of the machine from this booban account will occur on the fact of disposal, that is, when it is already exploited.

To wiring number 8. At the end of the month, the account 26 closes. It closes in accordance with the method specified in the accounting policy. In the example, the method is indicated. Costs are included in the total amount of both accounting and tax accounting, as the machine was documented and the machine was purchased for use in production purposes.

This section does not consider cons new methodologyAnd they are.

Let's summarize

This article studied the main requirements of legislation on accounting for economic operations on account 10 "Materials" and an accountant actions algorithm in the most common economic situations. Acquired knowledge will not allow annoying mistakes leading to lower taxes.

The information obtained in this article adapted to specific economic situations within a particular company will form the basis of understanding the specifics of work with a score of 10 "Materials". You will be competent in the accounting issues of the materials (from Lat. Competere - to match, approach the range of issues in which it is well aware). We wish you good luck!

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 on 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.

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 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 (until the annual reporting is corrected before the actual cost.

When taking into account materials at discount prices (the planned cost cost value at these prices and the actual cost 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

W.W.W ... I.N.E.T.L.I.B: RU. -

technological works acquiring themselves on the side of them as components for these works on a certain research or design, special equipment, tools, fixtures and other appliances, 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 carrying out trading activities take into account the packaging 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 Reserve 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.

Spare parts are put on the object being repaired, which are in stock, which is reflected in the accounting record on the loan of subaccount 10-05 "spare parts" and the debit of account 23 "auxiliary production". On account 23 "Auxiliary Production" also collect other costs of repair of the facility: wage of repair workers, the amount of one 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".

At subaccount 10-08 "Building materials", building materials used directly in the process of construction and installation works or for the manufacture of building details and for the construction and decoration of structures and parts of buildings and structures are taken into account. To such w.ww ... i.ne.t.l.i.b: Ru -

materials include Silicate Materials, Forest Materials, Metal, Metalware, Sanitary and Technical Materials, Electrical Materials, Chemical Gauge and Other Materials.

On subaccount 10-09 "Return waste, scrap, scrap" reflects the presence and movement of production waste, incl. Return, incorrigible marriage, material values \u200b\u200bderived 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 metering method approved by the organization's accounting policies. 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 expenses", 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 " 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 entry of material values \u200b\u200bas the contribution of the founder in authorized capital Considered on the debit of account 10 "Materials" and a credit of account 75 "Calculations with the founders", subaccount 01 "Calculations on deposits in the authorized (share) capital".

The 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 the credit of account 80 "authorized capital".

Material values \u200b\u200benrolled in order target financingReflected on the debit of account 10 "Materials" and a credit account 86 "target financing". If the Organization's accounting means of targeted financing take into account as the actual resource obtaining is actually obtained. If the organization's accounting policy provides for the accounting of target funding funds as the obligation of the third party on providing these funds, then the emergence of target financing is reflected in accounting (accounting credit 86 "target financing") and debt on these funds (debit account 76 " Calculations with other debtors and creditors "). The actual receipt of materials is reflected in the debit of account 10 "Materials" and a credit of 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 on 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".