Collection output:
DOCUMENTATION OF THE MOVEMENT OF INVENTORIES IN BUDGET ACCOUNTING
Teregulova Alina Zabirovna
Master's student of the Department of Accounting, Auditing and Statistics Ufa branch of the Financial University under the Government of the Russian Federation, Republic of Bashkortostan, Ufa
E- mail: magic - ta @ rambler . ru
Shashkova Tatyana Nikolaevna
Ph.D. econ. Sciences, Associate Professor of the Department of Accounting, Audit and Statistics
Ufa branch of the Financial University under the Government, Russian Federation, Republic of Bashkortostan, Ufa
DOCUMENTARY REGISTRATION MOVEMENTS INVENTORIES IN BUDGETARY ACCOUNTING
Alina Teregulova
postgraduate Chair of Accounting, Auditing and Statistics Ufa branch of the Financial University under the Government of the Russian Federation, Ufa
Tatyana Shashkova
candidate of economic sciences, associate professor Chair of Accounting, Auditing and Statistics Ufa branch of the Financial University under the Government of the Russian Federation, Ufa
ANNOTATION
The main issues of documenting the movement of inventories in budget accounting are considered, a list of primary documents and accounting registers is determined.
ABSTRACT
The main issues documentary registration of the movement of inventory accounting in the budget, defines the list of primary documents, accounting registers used in accounting for inventories.
Keywords: inventories; documenting; control; document flow schedule; budget accounting.
Keywords: inventions; documentation; control; schedule of documents circulation; budgetary accounting.
Material reserves are an important factor in ensuring the activities of government institutions, which necessitates the need for prompt, complete information about their availability and movement in order to determine the real need. Since accounting involves documenting all facts of economic activity, the issues of documenting such an element of assets as inventories are quite relevant.
With the adoption of the new Accounting Law 402-FZ dated December 6, 2011, economic entities were given the opportunity to independently develop forms of primary accounting documents containing a list of mandatory details. However, it remains mandatory for government organizations to comply with the requirements of budget legislation in terms of documenting business activities.
Transactions with inventories are reflected on the basis of primary documents: according to forms approved by Order of the Ministry of Finance of the Russian Federation dated October 15, 2010 No. 173n, compiled according to forms developed by the institution itself, drawn up by the institution’s counterparties. Table 1 presents the main primary documents by type of movement of inventories.
Table 1.
Basic primary documents for inventory accounting
|
Title of the document |
Types of inventories |
Who issues |
Comments |
|
1) Receipt of inventories |
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All types of inventories |
Contractors (suppliers) |
Includes: invoice (form TORG-12), consignment note (form 1-T), waybill, sales receipt, Transfer and Acceptance Certificate, Notice |
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|
Documents confirming receipt of inventories |
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|
Certificate of acceptance of materials (f.0315004) |
Profile commission of the institution with the participation of the financially responsible person and the supplier’s representative |
Compiled when: discrepancies between actual availability and document data are identified, when materials from liquidation (disassembly, disposal) are accepted for accounting, dismantling and repair work on fixed assets is carried out |
|
|
Requirement - invoice (f.0315006) |
Acceptance for accounting: material inventories at the actual cost formed during their acquisition, production, finished products |
Transmitting side |
The form of the document, Instructions for its use and completion were approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a |
|
Help (f.0504833) |
Material reserves - leased items |
Accounting |
Acceptance of material inventories for accounting at the actual cost formed upon their acquisition under a leasing agreement |
|
2) Internal movement (change of responsible persons) |
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|
Financially responsible person of the structural unit handing over material assets Accounting |
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|
Food |
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|
Feed and fodder for feeding draft livestock and other animals |
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3) Disposal of inventories |
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|
Menu-requirement for issuing food products (f.0504202) |
Food |
Financially responsible person of the unit handing over material assets Accounting |
Compiled daily, according to the norms for the distribution of food products and the number of satisfied persons |
|
Statement for the issuance of feed and fodder (f.0504203) |
Feed and fodder for draft animals and other animals |
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|
Statement of issuance of material assets for the needs of the institution (f.0504210) |
Material assets for economic, scientific and educational purposes |
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|
Request-invoice (f.0315006) |
Any types of material reserves |
It is also issued when selling finished products. |
|
|
Waybill (0340002, 0345001, 0345002, 0345004,0345005,0345007) |
All types of fuel |
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|
Invoice for the release of materials to the third party (f.0315007) |
Sold: finished products, goods, other inventories Material supplies transferred by the institution free of charge |
The form was approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a |
|
|
Shipping documents |
The gratuitous transfer of material reserves is additionally formalized by a Notice (f. 0504805) |
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Documents confirming the sale (shipment, transfer) of material reserves by the institution |
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|
Act on write-off of inventories (f.0504230) |
All types of materials (except for soft, household equipment, dishes) |
Establishment Commission |
To formalize the write-off of material reserves: spent (based on documents approved by the head of the institution), deteriorated due to physical wear and tear, disposed of due to shortages, theft, losses due to natural disasters, and other actions. Disposal of dishes according to the Book of registration of broken dishes (f.0504044) |
|
Act on write-off of soft and household equipment (f.0504143) |
Soft equipment, household equipment, dishes |
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Primary documents after processing must be marked in order to prevent repeated processing, for example, the accounting entry and recording date may be indicated.
If the institution has independently developed forms of primary documents, their list must be approved by the accounting policy or by order of the manager. This is permissible for those business transactions for which standard forms are not provided.
Analytical accounting of materials is carried out on the basis of primary accounting documents in accounting registers, accounting departments and financially responsible persons (Table 2).
At the same time, analytical accounting of finished products and goods transferred for sale is carried out separately.
Table 2.
Analytical accounting registers for inventory accounting
|
Register name |
Inventory objects |
Note |
|
1) Forms and maintains the accounting department of the institution |
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|
Card for quantitative and total accounting of material assets (f.0504041) |
All types of material reserves (except food, young animals and fattening animals) |
Entries are made on the basis of documents drawn up by counterparties, attached to the Transaction Logs (f.0504071) |
|
Cumulative statement for the receipt of food products (f.0504037) |
Food |
Records based on primary (consolidated) accounting documents in quantitative and monetary terms |
|
Cumulative statement of food consumption (form 050438) |
Based on the Requirements Menu (form 0504202) and other documents attached to the Accumulation Statement (form 0504038). The final data is reflected monthly in the Journal of transactions on disposal and transfer of non-financial assets (f.0504071) |
|
|
Turnover sheet for non-financial assets (f.0504035) |
For all material stocks |
It is generated to summarize information about the availability and cost of food products, to monitor the compliance of accounting data on material inventories generated by financially responsible persons with the data on the relevant analytical accounting accounts and the General Ledger data (f.0504072) |
|
Animal registration book (f.050439) |
Young animals and fattening animals |
Accounting provides information on the movement, quantity, and other information about animals |
|
2) Form and lead financially responsible persons |
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|
Book of accounting of material assets (f.0504042) |
All types of inventories |
Accounting in places where material assets are stored is controlled by responsible persons |
|
Card for recording material assets (f.0504043) |
Conducted with a limited volume of inventory items |
|
|
Warning registration book (f.0504044) |
Broken dishes |
Controlled by the Commission for Receipt and Disposal of Assets |
In accounting, synthetic accounting of inventory transactions is carried out in the Operations Journals on the basis of primary accounting documents, table 3.
Table 3.
Registers of synthetic inventory accounting
|
Register name |
Accounting operations |
Note |
|
1) forms and maintains accounting |
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|
Journal of transactions on disposal and transfer of non-financial assets (f.0504071) |
Operations with inventories for: disposal, movement, acceptance for accounting in the amount of actual investments, increase in actual (book) value by the amount of actual costs |
Data on account turnover at the end of the month is entered into the General Ledger (f.0504072) |
|
Journal of settlements with suppliers and contractors (f.0504071) |
Receipt of inventories at the actual cost of their acquisition (manufacturing) |
|
|
Journal of transactions with accountable persons (f.0504071) |
||
|
Journal for other transactions (f.0504071) |
Transactions that are not reflected in the above logs |
|
Thus, the receipt of materials is reflected in synthetic accounting in four transaction journals, in accordance with the nature of the transaction and acquisition.
Unlike primary documents, register forms are unified for institutions at all levels. If possible, accounting registers can be generated electronically using an electronic digital signature, but some of them are also recommended to be created on paper for storing information.
Storage of documents on inventory accounting is carried out in accordance with the requirements of regulatory documents and is at least 5 years. At the same time, documentation must be protected from unauthorized correction.
It should be noted that the movement of documentation in an institution should be regulated by a document flow schedule, which allows optimizing accounting work and control activities in the organization. The document flow schedule contains: a list of works with documents by department, information about performers, deadlines. The document flow schedule is included in the accounting policy of the institution as an appendix, or can be approved by a separate order. Employees of the institution involved in the document flow receive an extract from the document flow indicating the documents, deadlines for submission, and recipient departments. The manager can reserve control over the implementation of the schedule, assign it to the internal control service or individual officials of the organization. A well-designed document flow schedule, if followed, ensures a high-quality level of work of the accounting service in interaction with departments of the institution, the implementation of material accounting tasks, including in the field of internal control.
Documenting the facts of economic life according to the established forms of primary documents, maintaining registers with a set of mandatory details is an important condition for proper budgetary accounting of inventories in the process of government agencies carrying out their activities.
Bibliography:
1.Accounting in state and municipal institutions/Ed. G.Yu. Kasyanova (2nd ed., revised and supplemented). M.: ABAC, 2013. - 928 p.
2.Order of the Ministry of Finance of Russia dated October 15, 2010 No. 173n “On approval of forms of primary documents and accounting registers used by government agencies and Guidelines for their application.”
4. Encyclopedia of solutions. Primary documents on inventory accounting used in government agencies [Electronic resource]: Access from the reference legal system Garant.
5. Encyclopedia of solutions. Accounting registers used in government agencies to account for inventories [Electronic resource]: Access from the reference legal system Garant.
In the article we talk about the criteria for classifying non-fiscal assets into the MH category and the accounting rules for their receipt, write-off, internal movement, and inventory. We provide standard entries reflecting the movement of inventories, taking into account the latest changes in budget accounting.
On January 1, 2020, the federal standard “Reserves” (hereinafter referred to as GHS “Reserves”) came into force. He divided inventories into main groups and introduced new concepts and accounting rules. Read the article on how to account for inventories in a new way.
Budgetary organizations primarily include material reserves that last less than 12 months. However, the value of this property does not matter.
What to change in inventory accounting with the new standard
- materials,
- finished products, biological products,
- goods,
- other material reserves.
For inventories that are used for longer than 12 months, establish a useful life. For example, for curtains, workwear, dishes.
Accept assets for accounting at their original cost (clause 19 of the GHS “Inventories”). Depending on the operation, the initial cost is recognized as follows:
- actual cost,
- fair value,
- residual value,
- conditional assessment: one object – 1 rub.,
- cost according to transfer documents,
- standard-planned cost.
Because of the new “Inventories” standard, you need to make changes to your accounting policies, for example, determine the procedure by which you will determine the useful life of inventories used in the institution’s activities for more than 12 months. The article contains a checklist with all the provisions that should be in accounting, and an explanation of how to choose one or another accounting method.
Account 105 Material reserves in a budgetary institution
Institutions acquire or create assets in order to further use them in the course of their activities. Such assets are called inventories. Examples of inventories by group and their definition according to the standard in Table 1.
Table 1. Examples of inventories by group and their definition according to the standard
|
Definition according to standard |
Which analytical account should I use? |
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|
Materials |
Assets that the institution uses in its current activities for no more than 12 months; Rehabilitation products, medicines, medical products and other items intended to provide citizens or legal entities |
Construction materials; Detergents; Food; Medicines; Fuel and lubricants, etc. |
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Products: |
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valuables that the institution has produced independently for sale |
printed and periodicals, furniture, etc.; products made in FSIN institutions by prisoners; prepared donated blood at blood transfusion stations |
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biological |
agricultural and other products obtained from the biological assets of the institution as a result of the processes of growth, reproduction and degeneration of living organisms |
grains, legumes, meat, milk, latex, wood, etc. |
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|
assets that an institution has acquired for sale |
items purchased or received for resale, such as furniture, souvenirs |
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Other material reserves |
inventories that do not belong to other groups, including those defined as other by the asset accounting commission in accordance with the regulations governing accounting and reporting |
bed linen and accessories, other soft equipment; clothing and footwear: special, uniform, sports, as well as clothing; containers for storing valuables; rental items; young animals and fattening animals: poultry, rabbits, fur-bearing animals, bee families, offspring of young animals, experimental animals; planting material for perennial plantings; fishing gear: trawls, seines, nets, nets and other fishing gear; gasoline-powered saws, loppers, alloy cable; temporary buildings in the forest with a service life of up to two years: mobile heating houses, boiler stations, pilot workshops, gas stations; seasonal and temporary roads, forest roads that are subject to reclamation; special tools and devices for serial and mass production of certain products or for the production of individual orders; replacement equipment; adaptations to fixed assets that are used repeatedly; temporary structures, fixtures and devices, the costs of which are included in the cost of construction and installation work; ready-to-install building structures and parts, equipment requiring installation and intended for installation; precious and other metals for prosthetics; special equipment for R&D purchased under contracts with customers; special purpose materiel |
There is no particularly valuable property in a government institution. In budgetary and autonomous organizations, the list of material reserves classified as especially valuable is determined on the basis of RF RF No. 538 dated July 26, 2010. Such MH can be disposed of only in agreement with the founder. Instructions 174n and 183n provide accounts 105 25 and 105 35 for accounting, for example, soft inventory, but Instruction 162n only 105 35.
See typical entries for accounting and write-off of inventories:
Please note that from 01/01/2019, KOSGU articles 340 440 (balance account position 24-26) have been detailed, which reflect the movement of the Ministry of Health. Based on Order of the Ministry of Finance 209n, the following subarticles apply:
|
Name |
Increase in cost |
Cost reduction |
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Medicinal preparations and materials used for medical purposes |
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Food |
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Construction Materials |
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Soft inventory |
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Other MH |
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MH intended for capital investments |
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Other single-use medical devices |
Make the following entries in accounting:
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The gratuitous receipt of material reserves is reflected: |
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within the framework of the movement of objects between the head office, a separate division (based on the Notice f. 0504805 and the primary department); |
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from the government sector or public sector organization; |
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from non-governmental Russian organizations, individual entrepreneurs, individuals - producers of goods, works, services; |
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from citizens, including non-residents; |
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from non-resident organizations |
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If there are associated costs: |
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reflects the value of the property that was received free of charge; |
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associated costs: delivery, loading and unloading, etc.; |
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inventories are taken into account |
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Material supplies that the institution produces on its own must be transferred to a warehouse or other storage location upon request - invoice (f. 0504204).
In your accounting, reflect:
DT 0 105 XX 34Х KT 0 106 X4 34Х
Material reserves produced in-house (in an economic way) have been capitalized.
Inventories that were received during the liquidation of fixed assets must be taken into account upon request-invoice (f. 0504204). Determine the initial cost at the fair value on the date of acceptance for accounting (clauses 10, 23 of the GHS “Inventories”, subclause 3, clause 4.1.2 of the Manual for the GHS “Inventories”). In your accounting, reflect:
DT 0 105 XХ 34Х KT 0 401 10 172
Material reserves were received from dismantling and liquidation of fixed assets - components, spare parts, rags, firewood, waste paper, scrap metal, etc.
Take into account the materials upon request-invoice (f. 0504204), if they can be used in the future after repair, including after dismantling:
DT 0 105 33 343 (0 105 36 346) CT 0 401 10 199
Material supplies have been capitalized - components, spare parts, rags, firewood, waste paper, scrap metal that remained in the institution for household needs after repairs, including the dismantling of non-financial assets.
Are you planning to use supplies that were left over when fixed assets were dismantled? Capitalize them according to the invoice request (f. 0504204) and reflect them in accounting with the following entries:
The material reserves that remained after the dismantling of the property were capitalized.
Sometimes there are inventories on the balance sheet that are no longer valuable to the institution or cannot be used for their intended purpose. What to do with them: leave them on the balance sheet, transfer them to an off-balance sheet account, or write them off altogether? The Ministry of Finance has not issued any clarification on this matter. But we have figured out this issue and offer you
Accounting for write-offs of materials in a budgetary institution
The composition of the documents that need to be completed also depends on the reason for the write-off for which inventories are disposed of. For example, when issuing food products, fill out - a demand menu (f. 0504202), to write off fuel - a waybill, for free transfer to other organizations - an invoice for the release of materials, material assets, to the third party (f. 0504205) and an acceptance certificate - transfer of objects of non-financial assets (form 0504101), in case of shortage - an act on write-off of inventories (form 0504230) or an act on write-off of soft and household equipment (form 0504143).
Download forms:
Samples of filling out forms
Determine the cost at which inventories need to be written off using Table 2. It depends on the reason for which the materials are retired.
Table 2. At what cost to write off inventories
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Reason for leaving |
Write-off cost |
|
Commissioning, use in activities Transfer to employees for use Losses in the volume of natural loss norms |
By cost of each unit or by average cost. Select a method for each group of inventories and secure it in the accounting policy. Apply the chosen method continuously throughout the financial year. (clause 108 of Instruction No. 157n, clause 42 of the GHS “Reserves”) |
|
Theft, shortages, death, destruction |
at book value (clause 38 of the GHS “Reserves”) |
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Alienation to public sector organizations: sale, exchange, gratuitous transfer |
|
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Alienation to citizens and other organizations not from the public sector: sale, exchange, distribution, gratuitous transfer |
A budgetary institution has the right to dispose of its property independently. An exception is especially valuable movable property (VTsDI) and if the transaction is considered large or there is an interest in its completion. In these cases, in order to sell materials, you need to obtain the consent of the founder or owner. Income from such operations comes at the independent disposal of the institution. Therefore, when selling assets, make the following entries:
DT 0 401 10 172 KT 0 105 ХХ 44Х
Sold inventories are written off;
DT 0 401 20 22Х KT 0 302 2Х 73Х
The costs associated with the sale of inventories are reflected: valuation, transportation;
DT 0 401 10 172 CT 0 401 20 22Х
Expenses associated with the sale of inventories have been written off;
DT 0 205 74 56Х KT 0 401 10 172
Income accrued for inventories sold, including VAT;
DT 0 201 11 510 KT 0 205 74 66Х
Payment for sold inventories has been received to the institution's account. At the same time, an increase in off-balance sheet account 17 (analytics code 440, KOSGU 44X).
To streamline the work of accounting and writing off inventories in an institution, develop a regulation:
Internal movement of inventories in budgetary institutions
Internal movement of Ministry of Health is an operation that is performed in budgetary institutions in various situations:
- when issuing materials from the warehouse to departments under the reporting of materially responsible persons;
- when changing the MOL due to going on vacation, sick leave or dismissal;
- when transferring the Ministry of Health by order of the manager from one division to another;
- in other cases.
The internal movement is formalized with the requirement-invoice f.0504204, which is signed by the sending and receiving parties. In the posting made by the accountant on the basis of this document, the debit and credit will have the same accounts 0 105 xx 34x, but in the analytics such indicators as “MOL” and, possibly, “division” will change.
Reflect in your accounting the release of inventories into operation with the following entries:
DT 0 105 ХХ 34Х KT 0 105 ХХ 34Х
Inventory transferred between employees (from warehouse for use);
DT 0 401 20 272 KT 0 105 ХХ 44Х
The spent material reserves, losses within the limits of natural loss, as well as soft equipment items that have become unusable are written off;
DT 0 106 XX 300 CT 0 105 XX 44Х
Inventories transferred for the manufacture of non-financial assets, except for finished products, are written off.
When you transfer inventories to employees for use so that they perform their official duties, write them off the balance sheet. Maintain further control of such assets in off-balance sheet account 27 (clause 385 of Instruction No. 157n). For example, special or uniform clothing. In your accounting, reflect:
DT 0 109 XX 272 CT 0 105 2Х 44Х (0 105 3Х 44Х)
Material supplies, which are included in the OCDI (other movable property), were issued to employees for use. At the same time, an increase in the off-balance sheet account 27.
Transfer of inventories between institutions
In addition to gratuitous receipt, the procedure for which is discussed above, budgetary institutions can transfer MH to the parent organization, founder, separate divisions, and various government and commercial organizations. For intradepartmental transfers, notice f.0504805 is used, in other cases - acts of acceptance and transfer of NFA, invoice for the release of materials to the outside.
If you transfer inventory free of charge, write it off your balance sheet. If you transfer objects within the general government sector, as well as to other organizations that are created on the basis of state and municipal property, reflect them at book value. When transferring inventories to other organizations and individuals, revaluate the value to fair value using the market price method. In your accounting, reflect:
DT 0 304 04 34Х KT 0 105 ХХ 44Х
Transfer between the head office and a separate division;
DT 0 401 20 25Х KT 0 105 ХХ 44Х
Interbudgetary transfer of inventories;
DT 0 401 20 24Х KT 0 105 ХХ 44Х
Transfer to other organizations and entrepreneurs.
Inventory of material reserves in budgetary institutions
Inventory of material reserves in budgetary institutions is the most important element of accounting, since during its implementation the actual availability of the Ministry of Health is determined and compared with accounting data. During the inspection, a permanent commission appointed by order of the head evaluates the condition of accounting objects, the conditions of their storage and use. In accordance with 402-FZ, a mandatory inventory of the Ministry of Health is carried out before preparing annual reports. The Accounting Policy may provide for additional checks for all inventories or individual groups. Based on Decree of the Government of the Russian Federation No. 731 of September 28, 2000, annually as of January 1, it is necessary to carry out an inventory of precious metals, stones and products made from them.
The procedure for conducting an inventory of material reserves
Check material reserves for each financially responsible person (MRP) and for storage locations. Compare the actual availability of inventories with accounting data. Record the inventory results in the inventory records f.0504087. After you close the inventory, draw up an act on the results of the inventory (f. 0504835). If there are surpluses and shortages, additionally draw up a statement of discrepancies based on the inventory results (f. 0504092). Capitalize the surplus
DT 0 209 74 567 CT 0 401 10 172
The debt of the guilty person for shortfalls has been accrued;
Depending on how the employee compensates for the shortfall, make the following entries:
DT 0 201 34 510 CT 0 209 XX 667
Money was received at the cash desk to compensate for damage caused by shortages of material supplies. At the same time, an increase in the off-balance sheet account 17;
DT 0 304 03 837 CT 0 209 XX 667
Debt from wages and other payments in compensation for damage from shortages of material supplies was withheld.
If the guilty person compensates for the damage in kind, accept the property from him for accounting at fair value. Calculate it using the market price method. Write off the debt from the culprit (clause 38 of the GHS “Inventories”).
DT 0 105 XX 34Х KT 0 401 10 172
Material reserves received from the guilty party have been capitalized.
Material reserves include:
items used in the activities of the institution for a period not exceeding 12 months, regardless of their value;
items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets in accordance with the OKOF classification.
Institutions purchase construction and household materials, food and dressings, fuels and lubricants, materials for educational purposes, feed and fodder, materials for scientific purposes, containers and others. The economical and correct use of material assets for their intended purpose requires the correct and timely organization of their accounting.
The composition and size of material reserves is determined by the nature of the work of institutions.
The main objectives of materials accounting are:
1. Control over the safety and movement of them in warehouses and places of direct consumption.
2. Correct and timely documentary reflection of the operation of the movement of material assets;
3. Monitoring compliance with established stock standards, identifying excess and unused materials in order to mobilize internal resources;
4. Control over the careful use of material assets and compliance with the norms of their expenditure.
Accounting for material inventories is maintained on account 010500000 “Material inventories”. The account is intended for accounting for inventories in the form of raw materials and supplies intended for use in the course of the institution’s activities, as well as for resale.
Account 010500000 has the following analytical accounts:
010501000 “Medicines and dressings”;
010502000 “Food”;
010503000 “Fuels and lubricants”;
010504000 “Building materials”;
010505000 “Other inventories”;
010506000 “Finished products”.
Account 010501000 “Medicines and dressings” includes medications, components, endoprostheses, bacterial preparations, serums, vaccines, blood and dressings, etc. in hospitals, treatment-and-prophylactic and medical-veterinary and other institutions.
Account 010502000 “Food” takes into account food products, food rations, infant formula, therapeutic and preventive nutrition, etc.
Account 010503000 “Fuels and lubricants” accounts for all types of fuel, fuel and lubricants: firewood, coal, peat, gasoline, kerosene, fuel oil, autol, etc.
Account 010504000 “Building materials” accounts for all types of building materials:
silicate materials (cement, sand, gravel, lime, stone, brick, tile);
forest materials (round timber, lumber, plywood, etc.);
construction metal (iron, tin, steel, zinc sheet, etc.);
metal products (nails, nuts, bolts, hardware, etc.);
sanitary materials (taps, couplings, tees, etc.);
electrical materials (cable, lamps, sockets, rollers, cord, wire, fuses, insulators, etc.);
chemical-mosquito materials (paint, drying oil, roofing felt, etc.) and other similar materials;
ready-to-install building structures and parts (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements; equipment for heating, ventilation, sanitary systems (heating boilers, radiators, etc.);
equipment requiring installation and intended for installation.
Equipment requiring installation includes equipment that can be put into operation only after its parts have been assembled and attached to the foundation or supports of buildings and structures, as well as sets of spare parts for such equipment. In this case, the equipment also includes instrumentation or other devices intended for installation as part of the installed equipment and other material assets necessary for construction.Account 010505000 “Other inventories” records the following types of inventories:
special equipment for research and development work, purchased under contracts with customers to ensure compliance with the terms of the contracts before transferring it to the scientific department;
young animals of all types of animals and fattening animals, birds, rabbits, fur-bearing animals, bee families, regardless of their cost; offspring of young animals in the presence of draft animals in institutions; planting material;
reagents and chemicals, glass and chemical utensils, metals, electrical materials, radio materials and radio components, photographic equipment, experimental animals and other materials for educational purposes and research work, precious and other metals for prosthetics, as well as disabled equipment and vehicles for the disabled;
household materials (light bulbs, soap, brushes, etc.) used for the current needs of institutions;
stationery (paper, pencils, pens, refills, etc.);
medicines and finished medicines (except for alcohol, dressings and expensive medicines) used in institutions other than medical institutions;
returnable or exchange containers (barrels, cans, boxes, glass jars, bottles, etc.) both free (empty) and containing material assets;
feed and fodder (hay, oats and other types of feed and fodder for animals), seeds, fertilizers;
book and other printed materials, including souvenirs, except for the library collection;
spare parts intended for repair and replacement of worn parts in machinery and equipment, vehicles, industrial and household equipment;
special purpose materials.
Account 010506000 “Finished products” is intended for accounting for products manufactured in institutions as part of entrepreneurial and other income-generating activities.
A budgetary institution has certain standards for inventories of material assets, which are determined in minimum amounts to ensure the uninterrupted operation of the institution. The amount of material stock norms depends on the norms and costs of organizing logistics and conditional storage.
Control over the correct calculation of material reserve standards and their actual condition is carried out by financial authorities and higher organizations.
The identification of excess reserves of some types of materials cannot serve as an exculpatory circumstance for the lack of reserve standards for other types.
Exceeding the established norms is a violation of budget discipline, and a higher organization has the right to reduce funding for the relevant items by the amount in which the actual balance exceeds the norms.
To account for material assets, proper organization of warehousing, classification and evaluation of materials is necessary.
A systematizing list of all materials used by the institution, with their exact names, represents a unified nomenclature for each name of materials, in this list a number is assigned, uniform measurements are established and a price is set.
In large budgetary institutions, more different materials may be available, therefore, in order to correctly account for them, a classification must be developed taking into account the characteristics, grades, sizes and properties of the materials.
To reduce the accounting nomenclature of materials, materials that are homogeneous and similar in properties can be combined under one nomenclature number.
Inventories are accepted for accounting at actual cost.
1) The actual cost of inventories acquired for a fee is recognized as:
Amounts paid in accordance with the agreement to the supplier (seller), including value added tax (except for their acquisition from funds from business and other income-generating activities);
Amounts paid to organizations for information and consulting services related to the acquisition of material assets;
Customs duties and other payments related to the acquisition of inventories;
Remunerations paid to the intermediary organization through which the inventories were purchased, in accordance with the terms of the contract;
Amounts paid for the procurement and delivery (transportation services) of inventories to the place of their use, including delivery insurance;
Amounts paid for bringing inventories to a state in which they are suitable for use for the intended purposes (part-time work, sorting, packaging and improving the technical characteristics of received inventories not related to their use);
Other payments directly related to the acquisition of inventories.
2) The actual cost of inventories is determined (decreased or increased) taking into account the amount differences that arise before the acceptance of inventories for accounting in cases where payment is made in the currency of the Russian Federation in an amount equivalent to the amount in foreign currency (conventional monetary units).
The amount difference is understood as the difference between the ruble estimate of the payment actually made, expressed in foreign currency (conventional monetary units), accounts payable for payment of inventories, calculated at the official or other agreed rate on the date of its acceptance for accounting, and the ruble estimate of this accounts payable, calculated at the official or other agreed rate on the date of its repayment.
3) The actual cost of inventories during their production by the institution itself is determined based on the costs associated with the production of these assets.
4) The actual value of material inventories received by an institution under a gift agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value on the date of acceptance for accounting, as well as the amounts paid by the institution for the delivery of material inventories and bringing them into a condition suitable for use.
The current market value is understood as the amount of funds that can be received as a result of the sale of these assets on the date of acceptance for accounting.
5) Material reserves that do not belong to the institution, but are in its use or disposal in accordance with the terms of the agreement, are taken into account in the amount of the value stipulated in the agreement.
6) The assessment of inventories, the cost of which upon acquisition is determined in foreign currency, is made in the currency of the Russian Federation by recalculating the amount in foreign currency at the rate of the Central Bank of the Russian Federation effective on the date of acceptance of inventories for accounting.
Each budgetary institution must establish a clear procedure to ensure timely control over the actual receipt of materials. When accepting material assets, the warehouse manager is obliged to check the compliance of the quantity, grade and quality of the received materials according to the data specified in the document.
The posting of material inventories is reflected in the budget accounting registers on the basis of primary accounting documents (supplier invoices, etc.).
The receipt of materials is documented by a receipt from the materially responsible person on the supplier’s documents.
In cases where there are discrepancies with the data in the supplier’s documents, a materials acceptance certificate is drawn up (f. 0315004).
Materials are stored in specially adapted premises (warehouses, storerooms), equipped with measuring instruments that ensure accurate calculation of the amount of materials received and released.
Responsibility for acceptance of storage and release of material assets rests with the financially responsible person.
The liability of the financially responsible person occurs in accordance with current labor legislation. A written agreement on full financial responsibility is concluded with the financially responsible person. If institutions have several storage facilities in separate branches, then each of them is assigned a specific group of materials; the storage facility is assigned a number, which is stamped on all expenditure and receipt documents. Materials must be placed in racks with labels (name, brand, grade, unit of measurement, size, number, price).
The accounting department systematically monitors the receipt of material assets, and also monthly checks their balances, listed on the turnover sheets, with the balances shown in the storekeeper's material asset cards.
Materials are issued according to documents approved by the head of the institution.
Reflection in the accounting of operations for the movement of material reserves within the institution, their transfer into operation is carried out in the registers of analytical accounting of material reserves by changing the materially responsible person on the basis of the following documents:
requirement-invoice (f.0315006);
menu-requirement for issuing food products (f. 0504202);
statement for the issuance of feed and fodder (f.0504203); statement of issuance of material assets for the needs of the institution (f. 0504210).
Write-off of materials and food products is carried out on the basis of the following documents:
menu-requirement for issuing food products (f. 0504202); statement for the issuance of feed and fodder (f.0504203); statement of issuance of material assets for the needs of the institution (f. 0504210);
waybill (f.f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007) - used to write off all types of fuel; act on write-off of inventories (f. 0504230).
The write-off of finished products when they are released to the customer is reflected at the actual cost based on the requirement-invoice (f. 0315006), invoice for the release of materials to the outside (f. 0315007).
At the end of each month, the storekeeper submits a report on the movement of materials to the accounting department.
In accounting, on the basis of this report, all receipts and expenses for each type of materials are recorded in the turnover sheets, both in kind and in monetary terms, for each materially responsible person in the context of the corresponding synthetic subaccounts.
Materials in the accounting registers upon receipt are recorded on the basis of supporting documents (invoices, acts, invoices, etc.). The documents must indicate the following information: from whom the materials were received, name, quantity, amount, date and signature of the financially responsible person who accepted these values.
Write-off (issue) of inventories is carried out at the average actual cost.
The assessment of material inventories at the average actual cost is carried out for each group (type) of inventories by dividing the total actual cost of the group (type) of inventories by their quantity, which are formed, respectively, from the average actual cost and the amount of balance at the beginning of the month, and the inventories received during the given month.
Analytical accounting of material reserves, with the exception of food products, young animals and fattening animals, is carried out on Cards for quantitative and total accounting of material assets.
Analytical accounting of food products is maintained in the Turnover Statement for Non-Financial Assets. Entries in the Turning Sheet for non-financial assets are made on the basis of data from the Accumulative Sheet for the receipt of food products and the Accumulative Sheet for the consumption of food products. Every month, turnover is calculated in the Turnover Sheet for non-financial assets and balances at the end of the month are displayed.
Analytical accounting of young animals and fattening animals is carried out by species and age groups (fattening animals only by species) in the Animal Accounting Book.
Financially responsible persons keep records of material reserves in the Book (Card) of accounting for material assets by name, grade and quantity.
Accounting for transactions on the consumption of material reserves, their disposal from operation, and movement within the institution is carried out in the Journal of transactions on disposal and movement of non-financial assets.
Operations for the movement of inventories are presented in table. 25.
Correspondence on the movement of material inventories
Table 25
| Contents of operation | Debit | Credit |
| 1 | 2 | 3 |
| Purchasing material | 010501340 | 030220730 |
| reserves | Increase in cost | Increase creditor- |
| medicines and bandages | debt on | |
| strong means, | acquisition of mother- | |
| 010502340 | al reserves, | |
| Increase in cost | 030203730 | |
| food products, | Increase creditor- | |
| 010503340 | debt on | |
| Increase in cost | settlements with the supplier - | |
| fuel and lubricants | us and contractors for | |
| terials, | payment for transport | |
| 010504340 | services, | |
| Increase in cost | 030207730 | |
| construction materials | Increase creditor- | |
| rials, | debt on | |
| 010505340 | settlements with the supplier - | |
| Increase in cost | us and contractors for | |
| other material | payment for other services | |
| reserves | 020814660 Reducing accounts receivable from accountable persons for the purchase of materials, Reducing the cost of materials in transit |
| 1 | 2 | 3 |
| Capitalization of inventories received from the liquidation of fixed assets and remaining at the disposal of the institution | 010504340 Increase in the cost of construction materials, 010505340 Increase in the cost of other material inventories | 040101172 Income from the sale of assets |
| Capitalization of surplus material assets identified during inventory and free receipt of material reserves | 010501340 Increase in the cost of medicines and dressings, 010502340 Increase in the cost of food, 010503340 Increase in the cost of fuels and lubricants, 010504340 Increase in the cost of building materials, 010505340 Increase in the cost of other inventories | 040101180 Other income, 040101150 Income from gratuitous and irrevocable revenues from budgets |
| Write-off of spent inventories, natural loss of inventories based on supporting documents | 040101272 Consumption of inventories | 010501440 |
| ____________ 1___________ | 2 | 3 |
| Transfer of inventories for the production of non-financial assets | 010601310 Increase in capital investments in fixed assets, 010603330 Increase in capital investments in non-produced assets, 010604340 Increase in the cost of manufacturing materials, finished products (works, services) | 010501440 Reducing the cost of medicines and dressings, 010502440 Reducing the cost of food, 010503440 Reducing the cost of fuels and lubricants, Reducing the cost of building materials, Decrease in the value of other inventories |
| Write-off of inventories upon their sale | 040101172 Income from the sale of assets | 010501440 Reducing the cost of medicines and dressings, 010502440 Reducing the cost of food, 010503440 Reducing the cost of fuels and lubricants, Reducing the cost of building materials, Decrease in the value of other inventories |
| Write-off of shortages and losses of inventories | 040101172 Income from the sale of assets | 010501440 Reducing the cost of medicines and dressings, 010502440 Reducing the cost of food, 010503440 Reducing the cost of fuels and lubricants, Reducing the cost of building materials, Decrease in the value of other inventories |