CHAPTER 5

After studying this chapter you will learn:

On the essence of inventories in agriculture;

On registration of operations for receipt of materials;

on accounting for the release of materials for production and other purposes, control over their use; internal movements and disposal of materials;

On synthetic and analytical accounting of materials;

On the economic content of information reflected on account 11 “Animals for growing and fattening”;

On the documentary record of animals being raised and fattened;

On the procedure for synthetic accounting of animals for growing and fattening;

On the procedure for applying accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”;

On standard correspondence of accounts for accounting of material assets.

5.1. BASIC REGULATIVE DOCUMENTS

1. Tax Code of the Russian Federation.

2. Federal Law “On Accounting”.

3. Regulations on accounting and reporting in the Russian Federation.

4. PBU 1/98 “Accounting policies of the organization.”

5. PBU 5/01 “Accounting for inventories.”

6. Guidelines for accounting of inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

7. Guidelines for accounting of special tools, special devices, special equipment and special clothing, approved by Order of the Ministry of Finance of Russia dated December 26, 2000 No. 135n.

8. Guidelines for inventory of property and financial obligations.

9. Album of unified forms of primary accounting documentation, approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

5.2. ECONOMIC CONTENT OF THE CATEGORY “MATERIAL AND PRODUCTION RESERVES”, THEIR CLASSIFICATION AND EVALUATION

Inventories are materials intended for use in production activities or in the management of an organization. In other words, inventories are a collection of tangible property belonging to current assets. Working capital (current assets) are funds invested by an organization in current operations during each production cycle.

In accordance with the Guidelines for accounting of inventories, the following assets are accepted for accounting as inventories:

Used as raw materials, materials, etc. in the production of products for sale (performance of work, provision of services);

Intended for sale, including finished products and goods;

Used for the management needs of the organization.

A necessary condition for maintaining the continuity of the circulation of funds of agricultural organizations is the constant availability of working capital: seeds, feed, petroleum products, mineral fertilizers, etc. Each of these groups of materials is different from others both in physical condition and in origin, receipt at the enterprise, direction use for production purposes, storage methods and many other characteristics. All these features dictate the requirements for inventory accounting, and the tasks of inventory accounting are associated with these requirements.

The main tasks of inventory accounting include:

Timely and correct documentation of receipt and expenditure of material assets;

Formation of the actual cost of inventories;

Systematic control over the safety of stocks in places of their storage (operation) and at all stages of movement;

Constant control over the use of funds strictly for their intended purpose and in accordance with established standards;

Timely identification of unnecessary and excess inventories for the purpose of selling them or identifying other opportunities for their involvement in circulation;

Periodic reconciliation of accounting data with the actual availability of products and inventories at their storage locations;

Conducting an analysis of the efficiency of use of reserves.

To successfully solve these problems, agricultural enterprises must properly organize warehousing, improve the document flow system, monitor the selection and training of financially responsible persons, and ensure timely and complete maintenance of synthetic and analytical accounting of material assets.

The use of a large number of different inventories at an enterprise requires proper organization of accounting, which requires classification of these inventories.

Depending on their purpose and role in production, inventories are grouped as follows:

Purchased semi-finished products;

Fuel;

Spare parts;

Construction Materials;

Inventory and household supplies;

Containers and packaging materials;

Supporting materials;

Special clothing and special equipment;

The inventory number developed by agricultural enterprises according to the names and homogeneous groups of these stocks is selected as a unit of accounting for inventories. Inventory accounting is carried out in two measures: monetary and real (quantitative).

Inventory and equipment are accepted for accounting at actual cost. The actual cost of materials purchased for a fee includes:

Cost of materials at negotiated prices;

Costs of bringing materials to a state in which they are suitable for use in the enterprise;

Interest for using loans before posting materials.

The TZR includes transportation costs, as well as fees for storing materials at the point of purchase.

When releasing inventories into production or otherwise disposing of them, the enterprise evaluates them in one of the following ways:

At the cost of each unit;

At average cost;

At the cost of the first inventory purchases (FIFO method).

Agricultural enterprises evaluate inventories at the average cost, which is determined for each type (group) of inventories as the quotient of dividing the total cost of the type (group) of inventories by their quantity, respectively, consisting of the cost and quantity of the balance at the beginning of the month and the inventories received in that month.

5.3. REGISTRATION OF OPERATIONS OF RECEIPT AND DISPOSAL OF MATERIALS

The channels for supplying materials to agricultural enterprises are varied. One of the features of the activities of enterprises in agriculture is that most of the products manufactured at the enterprise are involved in the further production process. In this regard, such products move from the category of finished products to the category of materials and, along with other inventory items received by the enterprise, are included in account 10 “Materials”.

Materials can be supplied to the enterprise under purchase and sale agreements (supply agreements, etc.); by manufacturing materials within the enterprise; when making a contribution to the authorized (share) capital of the enterprise; when received by an enterprise free of charge, including under a gift agreement, as well as as a result of disposal of fixed assets or other property.

For materials received from the supplier, the agricultural enterprise receives payment documents (payment requests, payment requests-orders, invoices, waybills, etc.) and accompanying documents (specifications, certificates, quality certificates, etc.). The enterprise establishes the procedure for acceptance, registration, verification, acceptance and passage of settlement documents for incoming materials, taking into account the conditions of supply, transportation (delivery to the enterprise), the organizational structure of the enterprise and the functional responsibilities of divisions (departments, warehouses) and officials. In this case it is necessary:

Check the compliance of these documents with the terms of supply contracts (the terms of other similar contracts) regarding the range, prices and quantities of materials, method and timing of shipment and other delivery conditions stipulated by the contract;

Check the accuracy of the calculations in the settlement documents;

Accept (pay) payment documents in whole or in part, or refuse acceptance (payment) with reason;

Determine the actual extent of liability in case of violation of the terms of the contract;

Submit documents to the divisions of the enterprise (accounting service, financial department, etc.) within the time limits provided for by the rules of document flow of the enterprise.

Acceptance and posting of incoming materials and containers (for materials) are formalized by the relevant warehouses, as a rule, by drawing up receipt orders (standard interindustry form No. M-4, approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a) in the absence of discrepancies between the supplier’s data and actual data (quantity and quality).

For bulk homogeneous cargo arriving from the same supplier (for example, fuels and lubricants) several times during the day, it is allowed to draw up one receipt order for the whole day. At the same time, for each individual receipt of material during this day, entries are made on the back of the order, which are calculated at the end of the day and the total is recorded in the receipt order.

To receive materials from the supplier's warehouse or from the transport organization (carrier), the authorized person is issued the appropriate documents and a power of attorney to receive the materials. Powers of attorney at agricultural enterprises are issued in the manner prescribed by current legislation.

Materials received for safekeeping are recorded by the warehouse manager (storekeeper) in a special book (card); These materials are stored separately in the warehouse and cannot be consumed.

Materials purchased by the accountable persons of the enterprise are subject to delivery to the warehouse. Materials arrive in the generally established manner on the basis of supporting documents confirming the purchase (invoices and store receipts, receipts for the cash receipt order - when purchasing from another organization in cash, an act or certificate of purchase on the market or from the public), which are attached to the advance report accountable person.

When producing materials at agricultural enterprises, a large number of forms of primary documentation are used:

For the receipt and consumption of grain products - register of dispatch (reception) of grain and other products from the field (forms No. 161-APK and No. 162-APK), statement of movement of grain and other products (form No. 167-APK), act for sorting and drying crop production (form No. 169-APK), act of consumption of seeds and planting material (form No. 183-APK), diary of receipt of agricultural products (form No. 168-APK), act of receiving roughage and succulent feed (form No. 172-APK);

For the recording and consumption of other livestock products - feed accounting sheet (form No. 175-APK), milk production logbook (form No. 176-APK), milk flow accounting sheet (form No. 178-APK), act of shearing and receiving wool (form No. 181–APK);

On the movement of processed products;

For sending products outside the farm (sale of products) - waybills (forms No. 190-APK, No. 191-APK, No. 192-APK, No. 193-APK, No. 194-APK).

All primary documents used to document the movement of material assets must be submitted by divisions of the enterprise to the accounting service within the deadlines established by the enterprise. Materials must be supplied in appropriate units of measurement (weight, volume, linear, pieces). The accounting price is established using the same units of measurement.

Analytical accounting of inventory movements is possible in quantitative and total (value) terms - reverse method, and also only in value terms - balance method. In the first case, analytical accounting duplicates warehouse accounting. In the second case, quantitative data on inventory balances on the 1st day of each month is transferred from warehouse accounting to the balance sheet. Where inventories are stored, inventory control is required. Data from analytical accounting and warehouse accounting must be systematically reconciled within the time limits established by the enterprise.

Disposal of inventories includes their release for production, sale, write-off, and gratuitous transfer.

The release of materials to production means their release from the warehouse directly for the production of products (performance of work, provision of services), as well as the release of materials for the management needs of an agricultural enterprise. The release of materials to warehouses of enterprise departments and construction sites is considered as internal movement.

The procedure for releasing materials from the warehouse (from the storeroom) to the divisions of the enterprise is established by the head of the division of the enterprise in agreement with the chief accountant of the enterprise.

The cost of materials supplied from the warehouses of an agricultural enterprise to subdivisions and from subdivisions to plots, to teams, to workplaces, in analytical accounting, is usually determined at accounting prices. As materials are released from warehouses (from storerooms) of divisions to sites, teams, and workplaces, they are written off from the material asset accounts and credited to the corresponding production cost accounts.

The release of materials from warehouses (from storerooms) of an enterprise to production (to sites, to teams, to workplaces) usually occurs on the basis of limits established by the supply department or other departments (officials) by decision of the head of the enterprise. Limits on the supply of materials are determined on the basis of material consumption standards developed by the relevant services of the enterprise, production programs of the enterprise divisions, taking into account the balances (carryover stocks) of materials at the beginning and end of the planning period. Changes to limits (in connection with clarification of the volumes of work in progress and balances of unused materials in departments of the enterprise, changes and (or) overfulfillment of the production program, changes in consumption rates, replacement of materials, correction of errors made when calculating the limit, etc.) are carried out with permission of the same persons who are granted the right to approve them.

The primary documents for the release of materials from the warehouses of an enterprise to its divisions are (in addition to those already listed) a limit-receipt card (standard inter-industry form No. M-8), a requirement-invoice (standard inter-industry form No. M-11), an invoice (standard inter-industry form No. M-15).

At the end of the month (quarter), limit cards are handed over to the accounting department of the enterprise. When releasing materials in excess of the limit, a stamp (inscription) is affixed to the primary documents (limit cards, requirements, invoices) "Overlimit". Materials are released in excess of the limit with the permission of the head of the enterprise or persons authorized by him. The documents indicate the reasons for the excess supply of materials.

The above-limit supply of materials includes additional supply related to the correction or compensation of defects (for the production of products, products to replace rejected ones) and covering the excess consumption of materials, i.e. consumption above the norm.

The release of materials from the warehouses of a division of an agricultural enterprise to production can be recorded directly in the warehouse records cards. In this case, consumable documents for the release of materials are not issued. Materials are issued on the basis of limit and intake cards, issued in one copy. The vacation limit can also be indicated on the card itself. The recipient signs for receipt of materials directly on the warehouse record card. The code or name of the order (cost) is also indicated here.

With this system of releasing materials from the warehouse, the warehouse accounting card is an analytical accounting register and at the same time performs the functions of a primary document.

The return of unused materials by business units to the warehouse is documented with invoices or limit collection cards. Materials handed over to the warehouse arrive at the warehouse with simultaneous write-off from the report of the enterprise division. If these materials were written off for production, their cost is charged to reduce the corresponding costs.

The cost of materials spent at agricultural enterprises in connection with the marketing and sale of products (performance of work, provision of services) is credited to the sales expense accounts. Materials consumed in connection with the marketing and sale of products (performance of work, provision of services) include containers and packaging used for packaging finished products that were not paid for separately by the buyer (in excess of the contract price for the products); materials used to fasten products to railway platforms, carriages and other vehicles; the cost of materials used in organizing promotional events, participation in fairs and exhibitions, etc.

Based on the specific conditions of its activities, an agricultural enterprise can, in addition to the specified forms of primary documents contained in the albums of unified forms of primary accounting documentation, use independently developed forms of primary documents that document the movement. Such forms must contain the mandatory details provided for in Art. 9 of the Federal Law “On Accounting”.

The vacation procedure, delivery schedule, forms of operational documents are determined in the order (instruction, etc.) on the document flow of the enterprise.

Divisions of an agricultural enterprise prepare monthly reports on the availability and movement of material assets, which, together with other documents for accounting for production costs, are transferred to the accounting service of the enterprise or to another division in accordance with the approved document flow procedure.

5.4. SYNTHETIC AND ANALYTICAL ACCOUNTING OF MATERIAL AND PRODUCTION RESERVES

Synthetic accounts 10 “Materials”, 43 “Finished products”, 15 “Procurement and acquisition of material assets”, 16 “Deviation in the cost of material assets”, 19 “Value added tax on acquired assets” are intended for accounting for inventories.

All accounts are active: the debit reflects the receipt and posting of inventories, and the credit reflects their disposal. The main account for recording the movement of materials at agricultural enterprises, as a rule, is account 10 “Materials”, to which sub-accounts can be opened:

1 “Raw materials and supplies”;

2 “Fertilizers, plant and animal protection products”;

3 “Purchased semi-finished products and components, structures and parts”;

4 "Fuel";

5 “Containers and packaging materials”;

6 "Spare parts";

7 "Food";

8 “Seeds and planting material”;

9 “Materials and raw materials transferred for processing to third parties”;

10 “Building materials”;

11 “Inventory and household supplies (useful life up to 12 months)”;

12 "Other materials".

Subaccount 10–1 “Raw materials and materials” is intended to account for the presence and movement of: raw materials and basic materials that are part of the agricultural products produced and form its basis or are necessary components in its manufacture; raw materials and materials used in the performance of work and provision of services.

Agricultural enterprises in subaccount 10–2 “Fertilizers, plant and animal protection products” take into account mineral fertilizers, plant and animal protection products (pesticides, biological products, medicines and other chemicals used to control pests and diseases of crops, animals, conduct experiments and etc.).

Subaccount 10–3 “Purchased semi-finished products and components, structures and parts” shows the presence and movement of purchased semi-finished products, components, structures and parts. Subaccounting is used at industrial enterprises and in construction organizations of the agro-industrial complex.

Subaccount 10–4 “Fuel” takes into account the availability and movement of petroleum products used for main, auxiliary or service production.

Subaccount 10–5 “Containers and packaging materials” is intended to account for the presence and movement of containers (cardboard, wood, synthetic, bags (fabric), etc.).

Subaccount 10–6 “Spare parts” takes into account the availability and movement of spare parts, parts, components, assemblies, batteries purchased or manufactured for the needs of the main activity, intended for repair, replacement of worn parts of machines, equipment, vehicles, etc., as well as car tires in stock and in circulation. It also reflects the movement of the exchange fund of complete machines, equipment, engines, components, assemblies created in the repair departments of the enterprise, at technical exchange points and other repair enterprises. Subaccount 10–6 also takes into account engines, components, assemblies, tires and spare parts removed from machinery and equipment that are suitable for restoration.

On subaccount 10–7 “Feed” reflect the availability and movement of feed. The feed at the enterprise can be either home-produced or purchased.

Subaccount 10–8 “Seeds and planting material” shows data on seeds and planting material produced last year, the harvest of the reporting year and purchased. When cleaning, sorting and drying seed and planting material produced last year, waste caused by processing (soil, dead debris, drying) is reflected using the “red reversal” method. The costs of cleaning, sorting and drying are attributed directly to the increased cost of seeds. Expenses associated with the processing of seeds and planting material for the reporting year's harvest are included in production costs. On separate analytical accounts, subaccounts 10–8 take into account natural loans of seeds (at the planned cost of the corresponding products of own production). These loans are repaid at the actual cost of seeds for the year in which the repayment occurs and are reflected in the debit of account 90 “Sales”. In subaccount 10–8, enterprises take into account seedlings of perennial plantings purchased from nurseries as planting material.

Losses and shortages of feed, seeds and planting material within and above the norms of natural loss are written off to account 94 “Shortages and losses from damage to valuables” with subsequent attribution to the appropriate accounts.

Subaccount 10–9 “Materials, raw materials transferred for processing to the outside” takes into account the movement of materials transferred for processing to the outside. The costs of processing materials paid to third-party organizations and individuals are debited from accounts that record products obtained from processing.

Subaccount 10–10 “Building materials” takes into account the availability and movement of materials used in construction.

Subaccount 10–11 “Inventory and household supplies with a useful life of up to 12 months” reflects the presence and movement of inventory, tools, and household supplies with a useful life of up to 12 months.

Subaccount 10–12 “Other materials” takes into account other materials.

Materials are recorded on account 10 “Materials” at the actual cost of their acquisition (procurement) or accounting prices. Agricultural enterprises' own production of the reporting year, reflected on account 10 during the year (before the preparation of the annual reporting calculation), is taken into account at the planned cost. After drawing up the annual reporting cost estimate, the planned cost of materials is adjusted to the actual cost.

Analytical accounting of materials in accounting is carried out in monetary terms for materially responsible persons (warehouses) in the context of balance sheet accounts (sub-accounts) and inventory groups. Analytical accounting of the receipt of materials largely depends on the choice of the accounting price. If average purchase prices are used as solid materials, then received materials (seeds, feed, etc.) are reflected on each analytical account at average prices. The markups of sales and supply organizations and TZR for all received materials are taken into account in a separate analytical account “Transportation and procurement costs and markups of supply and sales organizations.”

If the fixed accounting price is the planned cost of materials, received materials are reflected on each analytical account at the planned cost, and the difference between the actual and planned cost of materials is shown on the analytical account “Deviations of actual cost from planned.”

Reflection of transactions for the acquisition of materials in current accounting is possible in two ways (the method must be specified in the accounting policy of the organization): either on account 10 “Materials” (without using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets” "), or on accounts 10, 15 and 16.

Account 15 “Procurement and acquisition of material assets” is intended to summarize information on the procurement and acquisition of material assets. Account 16 “Deviation in the cost of material assets” is intended to summarize information about differences in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, as well as data characterizing the amount of differences.

In the first case, on account 10 “Materials”, upon receipt of inventories, their actual cost should be shown, and in this case, material and equipment can be included in the actual cost or reflected in a separate subaccount to account 10. Materials are received as a debit to account 10 and a credit to accounts 60 “ Settlements with suppliers and contractors", 20 "Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", etc., depending on where certain material assets came from, and on the nature of the costs of procurement and delivery materials for the enterprise.

The actual consumption of materials for production or for other economic purposes is reflected on the credit of account 10 in correspondence with the accounts of production costs, sales costs, etc.

In the second case, on account 10 “Materials” (in correspondence with account 15 “Procurement and acquisition of material assets”), when inventories are received, their accounting price is shown, and the actual cost, including transportation costs, is reflected in the debit of account 15 based on settlement documents received from sellers. Based on the supplier documents received by the enterprise, an entry is made to the debit of account 15 and the credit of accounts 60, 20, 23, 71, etc., depending on the channel of receipt of valuables and the nature of the costs of their procurement and delivery to the enterprise. In this case, entries in the debit of account 15 and the credit of account 60 are made regardless of when the materials arrived at the enterprise - before or after receiving the supplier’s payment documents.

Materials actually received by the enterprise are recorded as a debit to account 10 and a credit to account 15 at accounting prices.

The following can be used as a discount price:

Purchase cost (amount payable to the supplier);

Actual cost of the previous period;

Planned price of the enterprise.

When reflecting materials at accounting prices, the difference between the cost of material assets at these prices and the actual cost of their acquisition (procurement) is shown on account 16 “Deviation in the cost of material assets.” The differences accumulated on account 16 at the end of the reporting period are written off (by an additional entry or reversed) to expense accounts in proportion to the consumption of inventories.

The sale of materials to third parties and their gratuitous transfer are carried out on the credit of account 10 “Materials” and the debit of account 91 “Other income and expenses”, while at the same time reflecting on the credit of account 91 the amounts due to the enterprise for these materials from customers in correspondence with account 62 “Calculations with buyers and customers."

Accounting for materials at an agricultural enterprise is a complex and time-consuming process. Many accounting areas are involved, a huge number of documents are compiled, which must reflect the receipt, disposal and storage of inventories at the enterprise in a timely manner and in proper form. An optimally formed accounting policy of an agricultural enterprise will solve the main part of the tasks.

5.5. FEATURES OF RECORDING OPERATIONS ON ACCOUNT 11 “ANIMALS FOR GROWING AND FATTERING”

The Chart of Accounts provides for specialized accounts. To summarize information about the presence and movement of young animals belonging to the organization; adult animals in fattening and feeding; birds; animals; rabbits; bee families; animals transferred to citizens for rearing under contracts; also livestock accepted from the population for sale is accounted for under account 11 “Animals for growing and fattening”. In this case, the costs of raising and fattening animals are taken into account on account 20 “Main production”, subaccount 2 “Animal husbandry” or on account 29 “Service production and farms”.

Livestock and poultry are counted by number of heads, live weight and cost. The entry of animals into the farm is possible both through acquisition on the side, the receipt of animals during the production process (the birth of offspring from the main herd, which is livestock products), and through the transfer of animals from one group to another, taking into account their age characteristics. In addition, in the accounting of animals for growing and fattening, there is such a thing as “gain”.

Growth represents a gradual increase in value in the process of physiological growth and an increase in the mass of animals.

The purchase of animals from outside is formalized by invoices and waybills. When transferring animals from group to group, an act for the transfer of animals is drawn up (form No. 214-APK).

The offspring of livestock, birds, sheep, pigs, bee families are included in acts for the registration of the offspring of animals (form No. 211-APK), which are drawn up in duplicate on the day the offspring is received. Based on the act, entries are made in the book for recording the movement of animals and birds (form No. 304-APK). The offspring of rabbits and animals are registered on the basis of the act of registration of the offspring of animals (form No. 228-APK). When accepting animals and poultry from the population, they draw up an act for the transfer (sale), purchase of livestock and poultry under contracts with citizens (form No. 213-APK). The receipt of chickens is documented with a report on the incubation processes (form No. 187-APK).

When registering live weight gain, the basis is the animal weighing sheet (Form No. 216-APK) and the calculation of the determination of live weight gain (Form No. 217-APK).

The death, slaughter, forced slaughter and culling of animals is documented with an act for the disposal of animals and poultry (form No. 220-APK) and an accounting sheet for the slaughter and death of animals; shipment to meat processing plants - by invoice, waybill (animals) (form No. 191-APK).

All primary documents on the movement of animals and poultry are drawn up by the farm manager, livestock specialist or foreman, and they also make entries in the animal and poultry movement book (form No. 304-APK). At the end of the month, a report is compiled on the movement of livestock and poultry on the farm (form No. 223-APK).

The purchase of young animals from other organizations and persons is reflected in the debit of account 11 “Animals for growing and fattening” and the credit of account 15 “Procurement and acquisition of material assets” or 60 “Settlements with suppliers and contractors” and other relevant accounts for the amount of delivery and other similar expenses depending on the method of accounting for materials fixed in the accounting policy of the enterprise for the reporting period.

Young animals transferred to the main herd are written off from account 11 to the debit of account 08 “Investments in non-current assets”. When transferring young animals to the main herd, account 01 “Fixed assets” is simultaneously debited and account 08 is credited.

Animals culled from the main herd are registered under account 11 from the credit of account 01: productive livestock - at original cost; working livestock - in the amount of actual amounts received from sale and culling.

Young animals received as offspring are credited to the debit of account 11 and the credit of the account for the costs of maintaining the animals that bore the offspring. The following assessment methods are used:

1) calves in dairy farming - at the planned cost of one head at the time of calving; in beef cattle breeding - at the planned cost of 1 kg of live weight of weanlings in terms of the total live weight of the calf;

2) piglets and fawns - based on the weight of the live offspring at birth and the planned cost of 1 kg of live weight;

3) lambs before beating - in the amount of 50% of the planned cost of one head of lamb at the time of beating, and during beating - the remaining 50%;

4) foals in breeding horse breeding, offspring of animals and rabbits - in the amount of 50% of the planned cost at the time of beating, and the remaining 50% - after beating;

5) foals of working horses - at the planned cost of 60 feed days for maintaining adult horses;

6) camel calves - at the planned cost of 120 feeding days for maintaining adult camels;

7) day-old chicks, goslings and turkey poults - according to the planned cost of one head at the time of laying, etc.

The offspring of young productive and working livestock, animals, rabbits, chickens, ducklings, goslings, turkey poults, as well as new bee colonies come from accounts 20 “Main production”, subaccount 2 “Livestock”, 23 “Auxiliary production”, subaccount 7 “Drawn transport” for the amount of offspring and live weight gain of working livestock.

The cost of weight gain of young cattle, pigs and animals for fattening (in fattening), as well as the growth of young animals is debited monthly to account 11 “Animals for raising and fattening” from the credit of the account on which the costs of raising these animals are taken into account, according to the plan cost of cultivation.

The cost of weight gain of young cattle, pigs and fattening animals, as well as the cost of increase in live weight of young animals (foals, etc.) are added monthly to the cost of the initial weight of animals. The increase in live weight of animals is determined on the basis of animal weighing sheets, according to which the calculation of the increase in live weight of animals is made. To the mass of animals, which is listed at the end of the reporting period, add the mass of the retired livestock (including the number of dead animals) and subtract the mass of the livestock, which is listed at the beginning of the reporting period and those received during the reporting period. The cost of live weight gain is determined during the reporting year based on the actual gain of animals and its planned cost and is debited to account 11 from the credit of cost accounts for raising these animals: 20 and 23.

At the end of the year, on these accounts, the planned cost of live weight of animals is adjusted to the actual cost using the “red reversal” method or an additional entry.

Young animals purchased from other organizations are reflected in the debit of subaccount 11–1 in the general order: for the amount invoiced by suppliers - from the credit of account 60 “Settlements with suppliers and contractors”; for delivery costs and other expenses - from the credit of the relevant accounts. Value added tax on purchased young animals is recorded on account 19 “Value added tax on acquired assets.”

Adult draft cattle sold without being fattened are written off from the credit of account 01 “Fixed assets” directly to the debit of account 91 “Other income and expenses” at book value, and entries are made for the depreciation amount in the debit of account 02 “Depreciation of fixed assets” and the credit of the account 91.

The disposal of animals, the cost of which is taken into account on account 11, including the delivery to procurement organizations of livestock culled from the main herd and being fattened, is reflected in the credit of account 11 and the debit of account 90 “Sales” with simultaneous reflection in the credit of account 90 amounts, due to the enterprise for these animals from buyers, in correspondence with the debit of account 62 “Settlements with buyers and customers”.

The amount of VAT on sold animals is reflected in the debit of account 90 and the credit of account 68 “Calculations for taxes and fees”, subaccount “Calculations for value added tax”. The cost of dead and forced slaughtered animals, except for those killed due to epizootics or natural disasters, is reflected as damage to valuables on the credit of account 11 and the debit of account 94 “Shortages and losses from damage to valuables.” Skins, horns, hooves, technical fats, etc., obtained from dead and forcedly slaughtered animals, are valued at prices of possible use or sale and come from the credit of the account on which the costs of raising animals are taken into account. The cost of animals that died or were slaughtered due to epizootics or natural disasters and other emergency events is written off from the credit of account 94 to the debit of account 91 “Other income and expenses” as other expenses.

The book value of adult productive cattle slaughtered at the enterprise for meat after fattening, as well as young animals, poultry, animals, rabbits, is reflected on the credit of account 11 to the debit of account 20, subaccount 3 “Industrial production”.

5.6. CONTROL OVER THE SAFETY OF INVENTORY INVENTORY AND INVENTORY

The main direction for increasing the efficiency of using materials is the creation of technically equipped warehouses with modern weighing instruments and devices that allow mechanization and automation of warehouse operations and inventory accounting.

An important condition for the rational use of reserves is strengthening the personal and collective responsibility and material interest of employees of the structural divisions of the enterprise. In particular, to ensure control over the safety of inventories, the enterprise must enter into agreements with employees on full financial responsibility, and carry out timely inventories and other checks.

An important technique for monitoring the safety of inventories can be called inventory, which allows you to monitor the correctness of accounting, its reliability and the safety of inventories.

When taking inventory of inventories, the availability of products and materials is checked on a certain date by recalculating, weighing, determining their volume and comparing actual data with accounting data. Inventory of inventories is usually carried out in the order in which the assets are located in a given room.

The timing of the inventory is determined by the head of the enterprise. The Federal Law “On Accounting” obliges to carry out inventories of fixed assets at least once every three years, raw materials, materials - when preparing annual financial statements and in all other cases - during the period of the lowest balances of values in the accounts.

In addition, in accordance with the Regulations on accounting and financial reporting in the Russian Federation, inventory is required:

Before preparing annual financial statements;

When transferring the organization’s property for rent, redemption, sale;

When changing the financially responsible person;

If facts of theft, abuse or damage to property are revealed;

In case of emergency;

During reorganization or liquidation of the organization;

In case of brigade financial liability in the event of a change in the foreman, the departure of more than 50% of its members from the brigade, as well as at the request of one or more brigade members.

During the inventory process, all inventory documents, the organization of inventories, and the correctness of decisions made regarding the re-grading of material assets, shortages and surpluses are thoroughly checked. Also, when auditing the use and safety of materials in an organization, the following should be checked:

Condition of warehouse facilities;

Safety of inventories, compliance with the procedure for accounting for materials;

The state of work on normalizing the costs of the Ministry of Health;

Timeliness and correctness of stock inventories, validity of write-off of losses according to the norms of natural loss;

Compliance with established standards for the free issuance of protective clothing, safety shoes and special food.

The results of the inventory of material stocks are entered into the inventory list of inventory items (form No. INV-3).

Discrepancies identified during inventory between the actual availability of inventories and accounting data are reflected in the following order:

Dt 10 Kt 91 – excess inventories are included in financial results;

Dt 20 Kt 10 – the shortage of seeds and feed within the limits of natural loss was written off;

Dt 94 Kt 10 – reflects the shortage of materials based on the inventory results;

Dt 73–2 Kt 94 – the shortage is attributed to the financially responsible person at fault on the basis of an order from the head of the enterprise;

Dt 91 Kt 94 – the shortage of materials as a result of natural disasters was written off.

Analytical accounting of shortages, thefts and damage to inventories is carried out according to account 94 in the statement of form No. 54-APK. The results of turnover on the loan as a whole and on corresponding accounts from the statement are transferred monthly to the journal order of Form No. 10-APK.

Agro-industrial complex organizations must strive to comply with the norms (limits) of production inventories of each type of material, since their excess leads to a slowdown in the turnover of working capital, and a deficiency leads to disruption of the production process.

Inventory accounting can be significantly improved by improving the documents and accounting registers used, i.e. making wider use of accumulative documents (limit cards, statements, etc.), preliminary issuance of documents on a computer, warehouse accounting cards as a consumable document for materials released, etc.

5.7. RESERVES FOR REDUCING THE COST OF MATERIAL VALUABLES

Clause 25 of PBU 5/01 establishes that inventories are reflected in the balance sheet at the end of the reporting year minus the reserve for a decrease in the value of material assets if:

MPZ are outdated;

MPZ have completely or partially lost their original quality;

The market price for mineral oil decreased during the reporting year.

A reserve for reducing the cost of materials is created for the difference between the current market value of inventories and their actual cost. The reserve is formed in accordance with the procedure given in clause 20 of the Guidelines for accounting for inventories.

In the Chart of Accounts, to reflect the amounts of this reserve, synthetic account 14 “Reserves for reducing the value of material assets” is allocated. A reserve is created in cases where the market (sales) price becomes less than the purchase price (cost).

The formation of the reserve is reflected in the credit of account 14 and the debit of account 91 “Other income and expenses”. At the beginning of the period following the period in which this entry was made according to the Chart of Accounts, the reserved amount is restored:

Dt 14 and Kt 91.

The reserve created to reduce the value of material assets is not reflected in the balance sheet, since the material assets for which such reserves were formed are shown on the balance sheet in an adjusted estimate minus the amount of the reserve.

Example. The balance of account 10 “Materials” at the end of the reporting period is 100,000 rubles. The market value of the remaining materials in the enterprise's warehouse is 90,000 rubles.
At the end of the reporting period the following entry is made:
Dt 91 Kt 14 10,000 rub. – a reserve has been formed to reduce the cost of material assets.
In the balance sheet, the asset item “Materials” will be valued at 90,000 rubles.
At the beginning of the next reporting period, the created amount of the reserve for the reduction in the value of material assets will be canceled by the entry:
Dt 14 Kt 91 10000 rub.

The current market price of inventories is calculated based on information available before the date of signing the financial statements.

The formed valuation reserves are checked before the preparation of annual reporting during the inventory. If necessary, the reserve amount is adjusted upward or downward.

Information on the amount and movement of reserves for reducing the value of material assets is subject to disclosure, taking into account the materiality in the financial statements of the organization (clause 27 of PBU 5/01).

Typical correspondence of accounts for accounting of material assets

Keywords

Limit of materials. Limit fence card. Materials. Inventory. FIFO method. Nomenclature number. Working capital. Reverse method. Balance method. Storage facilities. Revision of materials. Reserve for reduction in value. Inventory assets. Account price.

Test questions and assignments

1. Give the definition of inventories.

2. How are MPAs assessed?

3. What is the essence of the balance method of accounting for materials?

4. Which document establishes the rules for the formation of information about materials in accounting?

5. For what purposes is account 15 “Procurement and acquisition of material assets” used?

6. What will change in the organization’s reporting if the average cost method is used instead of the FIFO valuation method?

7. What subaccounts are accounted for on account 10 “Materials”?

8. What primary documents are used to document all changes occurring in the composition of the main herd?

9. Which meters count materials?

10. In what cases is it possible to dispose of inventories?

11. What accounting prices are used when recording materials?

12. What is reflected in accounting on account 16 “Deviation in the cost of material assets”?

13. What is the economic purpose of account 14 “Reserve for reduction in the value of material assets”?

Tests

1. Inventory and equipment that do not belong to the enterprise, but are in its use or disposal in accordance with the agreement, are accepted for accounting on off-balance sheet accounts in the following assessment:

a) at actual cost;

b) according to the valuation method established in the accounting policy of the organization;

c) at the cost indicated in the shipping document;

d) at the cost specified in the contract.

2. The cost of materials spent on the construction of a new workshop is written off to the accounting accounts:

a) expenses for core activities;

b) investments in non-current assets;

c) operating expenses;

d) net profit of the organization.

3. At what cost should an accountant capitalize inventories received by an enterprise free of charge:

a) at a negotiated price;

b) at market value on the date of capitalization;

c) at the discount price;

d) at actual cost.

4. If the accounting policy of an enterprise establishes a method for accounting for the acquisition of inventory at actual cost, their receipt is reflected in the account:

a) 10 “Materials”;

b) 15 “Procurement and acquisition of material assets”;

c) 16 “Deviation in the cost of material assets.”

5. Inventory is industrial reserves:

a) used in the production process as means of labor;

b) various material elements of the main production consumed in each production cycle;

c) used as raw materials in the production of products intended for sale and for management purposes.

6. If, during the inventory, discrepancies are found between accounting data and the actual availability of inventories, then they are:

a) matching statements;

b) inventory records;

c) statements of discrepancies.

7. During the inventory, a shortage of materials of 2,000 rubles was discovered, of which 800 rubles were within the normal natural loss norm, and 1,200 rubles were above the norm. The following amount can be written off as production costs:

a) 2000 rubles;

b) 1200 rub.;

8. The company purchased equipment for the purpose of subsequent sale. What accounting entry should the accountant make:

a) Dt 01, 19 Kt 60;

b) Dt 08, 19 Kt 60;

c) Dt 41, 19 Kt 60.

9. A reserve for reducing the cost of material assets is created at the enterprise in cases where the market price of materials:

a) higher than their book value;

b) below their book value;

c) below their planned cost.

10. To reflect the movements of young animals in accounting, a synthetic method is used:

a) passive account 11;

b) active account 01;

c) active account 11.

11. One of the main documents for the disposal of inventories is:

a) inventory consumption statement;

b) inventory list;

c) limit-fence card.

12. The accounting unit of the inventory is:

a) inventory item;

b) item number;

c) warehouse card.

13. The actual cost of materials purchased for a fee includes:

a) the planned cost of purchased materials;

b) expenses for office needs;

14. As a result of natural disasters, damaged materials were identified. To what account are losses written off?

3 .1 Accounting for receipt of goods and materials

Accounting for the receipt of materials can be carried out at the actual cost of their acquisition (procurement) or at accounting prices. The method of accounting for materials adopted by the organization is enshrined in its accounting policy.

If the organization is small and irregularly purchases materials, then it is more appropriate to use the method of accounting for materials at the actual cost of their acquisition. For synthetic accounting of the availability and movement of materials when accounting for them at the actual cost of acquisition (procurement), account 10 “Materials” is used.

Subaccounts can be opened for account 10 “Materials”:

10-1 "Raw materials and supplies";

10-2 "Purchased semi-finished products and components, structures and parts";

10-3 "Fuel";

10-4 "Containers and packaging materials";

10-5 "Spare parts";

10-6 "Other materials";

10-7 "Materials transferred for processing to third parties";

10-8 "Building materials";

10-9 "Inventory and household supplies";

10-10 "Special equipment and special clothing in the warehouse";

10-11 “Special equipment and special clothing in operation,” etc.

Subaccount 10-1 “Raw materials and supplies” takes into account the presence and movement of:

Raw materials and basic materials included in the manufactured product, forming its basis, or being necessary components in its manufacture;

Auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, or to facilitate the production process;

Agricultural products prepared for processing, etc.

Subaccount 10-3 "Fuel" takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.

Subaccount 10-4 “Containers and packaging materials” takes into account the presence and movement of all types of containers (except for those used as household equipment), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel staves, hoop iron and etc.).

Subaccount 10-5 “Spare parts” takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs and replacement of worn-out parts of machines, equipment, and vehicles.

Subaccount 10-6 “Other materials” takes into account the presence and movement of production waste (stumps, scraps, shavings, etc.);

irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in a given organization (scrap metal, waste materials).

Subaccount 10-7 “Materials transferred for external processing” takes into account the movement of materials transferred for external processing, the cost of which is subsequently included in the costs of production of products obtained from them. Costs for processing materials paid to third-party organizations and individuals are charged directly to the debit of accounts that record products obtained from processing.

Subaccount 10-8 "Building materials" is used by developer organizations. It takes into account the availability and movement of materials used directly in the process of construction and installation work, for the manufacture of building parts, for the construction and finishing of structures and parts of buildings and structures, building structures, parts, as well as other material assets necessary for construction needs.

Subaccount 10-9 “Inventory and household supplies” takes into account the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

Subaccount 10-10 “Special equipment and special clothing in the warehouse” is intended to account for the receipt, availability and movement of special tools, special devices, special equipment and special clothing located in the organization’s warehouses or other storage areas.

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 for operation (in the production of products, performance of work, provision of services, for the management needs of the organization). The credit of subaccount 10-11 reflects the repayment (transfer) of the cost of special tools, special devices, special equipment and special clothing to the cost of products (works, services) in correspondence with the debit of cost accounts, and the write-off of the residual value of objects upon their early disposal in correspondence with the debit of the account for other income and expenses.

Acceptance of materials for accounting is reflected by the entry:

D-t account 10 "Materials"

Number of accounts 60 “Settlements with suppliers and contractors”, 20 “Main production”, 23 “Auxiliary production”, 71 “Settlements with accountable persons”, 76 “Settlements with various debtors and creditors”, etc.

The use of one or another corresponding account depends on where the materials came from and on the nature of the costs of procuring and delivering materials to the organization. In this case, materials are accepted for accounting regardless of when they arrived - before or after receipt of the supplier's payment documents.

The cost of materials remaining in transit at the end of the month or not removed from suppliers' warehouses at the end of the month:

D-t account 10 "Materials"

Set of account 60 “Settlements with suppliers and contractors” (without posting these values to the warehouse).

Analytical accounting for account 10 “Materials” is carried out by storage locations of materials and their individual names (types, grades, sizes, etc.).

In cases where the costs of purchasing materials are regular over a long period of time or materials are purchased under import contracts, when the actual cost of materials consists of several types of periodically incurred costs, it is advisable to use accounting prices that allow taking into account all factors that influence the formation of the actual cost purchased materials.

When using accounting prices, the receipt of materials is reflected using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets.”

Account 15 “Procurement and acquisition of material assets” is intended to summarize information on the procurement and acquisition of inventories related to funds in circulation.

The purchase price of inventories for which the organization received payment documents from suppliers is reflected:

Dt account 15 "Procurement and acquisition of material assets"

The use of one or another correspondent account depends on where certain values came from, and on the nature of the costs of procuring and delivering inventories to the organization.

The posting of materials actually received by the organization is reflected by the entry:

D-t account 10 "Materials"

Set of accounts 15 "Procurement and acquisition of material assets."

The difference between the cost of materials at accounting prices and the actual cost of purchasing materials is reflected in account 16 “Deviation in the cost of material assets.”

The differences in the cost of materials accumulated on this account, calculated in the actual cost of acquisition and accounting prices, are written off (reversed - if the difference is negative) to the debit of the production cost (selling expenses) accounts.

Organizations that use account 16 “Deviation in the cost of material assets” in their accounting do not show the balance of this account separately in the balance sheet asset, but add it without correspondence in the accounting accounts to the cost of materials with reflection under the article “Raw materials, supplies and other similar assets” " balance sheet.

When materials arrive at an organization, accounting for transportation and procurement costs plays an important role. Transportation and procurement expenses (hereinafter referred to as TZR) of an organization are taken into account by:

Attributing them to account 15 “Procurement and acquisition of material assets” according to the supplier’s payment documents;

Assignments to a separate subaccount to account 10 “Materials”;

Direct (direct) inclusion of TZR in the actual cost of the material (attachment to the contract price of the material, attachment to the monetary value of the contribution to the authorized capital contributed in the form of materials, attachment to the market value of materials received free of charge, etc.).

The direct (direct) inclusion of material and equipment in the actual cost of the material is advisable in organizations with a small range of materials, as well as in cases of significant importance of individual types and groups of materials. The specific option for accounting for goods and materials is established by the organization independently and is reflected in the accounting policy. Transport and procurement costs or deviations in the cost of materials related to materials released into production, for management needs and for other purposes, are subject to monthly write-off from the accounting account, which reflects the consumption of the relevant materials (to the accounts of production, service industries and farms and etc.).

Materials accepted by the organization for safekeeping are accounted for in off-balance sheet account 002 “Inventory assets accepted for safekeeping.” Customer-supplied materials are accounted for in off-balance sheet account 003 “Materials accepted for processing.” Analytical accounting of customer-supplied materials is carried out by customer, name, quantity and cost, as well as by storage and processing locations (work performance, product manufacturing).

An organization that has transferred its materials to another organization for processing as customer-owned does not write off the cost of such materials from the balance sheet, but continues to account for it in a separate subaccount 10-7 “Materials transferred for processing to third parties.”

In cases where materials purchased for a fee from a supplier are received without using account 15 “Procurement and acquisition of material assets,” the materials are taken into account at actual cost, which is reflected by the entry:

D-t account 10 "Materials"

Account 60 “Settlements with suppliers and contractors” is intended to summarize information on settlements with suppliers and contractors for:

Inventory assets received, accepted work performed and services consumed, including the provision of electricity, gas, steam, water, etc., as well as for the delivery or processing of material assets, payment documents for which are accepted and subject to payment through the bank;

Inventory, work and services for which payment documents were not received from suppliers or contractors (so-called uninvoiced deliveries);

Surplus inventory items identified during their acceptance;

Received transportation services, including calculations for shortfalls and overcharges of the tariff (freight), as well as for all types of communication services, etc.

All transactions related to settlements for acquired material assets, accepted work or consumed services are reflected in account 60 “Settlements with suppliers and contractors” regardless of the time of payment.

Regardless of the assessment of inventory items in analytical accounting, account 60 “Settlements with suppliers and contractors” in synthetic accounting is credited according to the supplier’s settlement documents. When the supplier's invoice was accepted and paid before the cargo arrived, and upon acceptance of the incoming inventory items into the warehouse, a shortage was discovered in excess of the amounts stipulated in the contract against the invoiced quantity, and also if, when checking the supplier's or contractor's invoice (after the invoice was accepted ) discrepancies in prices stipulated by the contract, as well as arithmetic errors were discovered, account 60 “Settlements with suppliers and contractors” is credited for the corresponding amount in correspondence with account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for claims”).

Account 60 “Settlements with suppliers and contractors” is debited for the amounts of fulfillment of obligations (payment of bills), including advances and prepayments, in correspondence with cash accounts, etc. In this case, the amounts of advances issued and prepayments are accounted for separately.

Account 76 “Settlements with various debtors and creditors” is intended to summarize information on settlements for transactions with debtors and creditors: for property and personal insurance; on claims; for amounts withheld from wages of employees of the organization in favor of other organizations and individuals on the basis of executive documents or court decisions, etc.

The following sub-accounts can be opened to account 76 “Settlements with various debtors and creditors”:

76-1 "Calculations for property and personal insurance";

76-2 "Calculations for claims";

76-3 “Calculations for due dividends and other income”;

76-4 “Calculations for deposited amounts”, etc.

Account 76-1 “Settlements for property and personal insurance” reflects settlements for insurance of property and personnel (except for settlements for social insurance and compulsory medical insurance) of an organization in which the organization acts as an insured.

In the debit of account 76 "Settlements with various debtors and creditors" losses due to insured events (destruction and damage to inventories, finished products and other material assets, etc.) are written off from the credit accounts of inventory, fixed assets, etc. By debit Account 76 “Settlements with various debtors and creditors” also reflects the amount of insurance compensation due under the insurance contract for an employee of the organization in correspondence with account 73 “Settlements with personnel for other operations.”

The amounts of insurance compensation received by the organization from insurance organizations in accordance with insurance contracts are reflected:

D-account 51 "Currency accounts" or 52 "Currency accounts",

Set of accounts 76 "Settlements with various debtors and creditors."

Losses from insured events that are not compensated by insurance compensation are written off:

D-account 91 "Other income and expenses"

Set of accounts 76 “Settlements with various debtors and creditors” (as amended by Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 N 115n).

Subaccount 76-2 “Settlements for claims” reflects settlements for claims presented to suppliers, contractors, transport and other organizations, as well as for fines, penalties and penalties presented and recognized (or awarded).

The debit of account 76 “Settlements with various debtors and creditors” reflects, in particular, settlements on claims:

To suppliers, contractors and transport organizations in case of discrepancies in prices and tariffs stipulated by contracts identified during the verification of their invoices (after acceptance of the latter), as well as when arithmetic errors are identified - in correspondence with account 60 "Settlements with suppliers and contractors" or with production accounts inventories, goods and related costs, when overpricing or arithmetic errors in invoices submitted by suppliers and contractors were discovered after entries in the inventory or cost accounts were made (based on prices and calculations invoiced by suppliers and contractors);

To suppliers of materials, goods, as well as to organizations that process the organization’s materials, for detected quality discrepancies with standards, technical specifications, and orders - in correspondence with accounts 60 “Settlements with suppliers and contractors”;

To suppliers, transport and other organizations for shortages of cargo in transit in excess of the amounts stipulated in the contract - in correspondence with account 60 “Settlements with suppliers and contractors”;

For defects and downtime caused by suppliers or contractors, in amounts recognized by payers or awarded by the court - in correspondence with production cost accounts;

To credit organizations for amounts erroneously written off (transferred) to the organization’s accounts - in correspondence with the accounts of cash and loans;

And also for fines, penalties, penalties collected from suppliers, contractors, buyers, customers, consumers of transport and other services for non-compliance with contractual obligations, in amounts recognized by payers or awarded by the court (amounts of claims made that are not recognized by payers are not taken into account ), - in correspondence with account 91 “Other income and expenses”.

Account 76 “Settlements with various debtors and creditors” is credited for the amounts of payments received in correspondence with cash accounts. Amounts that, as it turned out later, are not subject to collection are attributed, as a rule, to those accounts from which they were recorded as the debit of account 76 “Settlements with various debtors and creditors.”

Subaccount 76-3 “Calculations for dividends due and other income” takes into account calculations for dividends and other income due to the organization, including profits, losses and other results under a simple partnership agreement.

Subaccount 76-4 “Settlements for deposited amounts” takes into account settlements with employees of the organization for amounts accrued but not paid on time (due to the non-appearance of recipients).

The VAT amount must be highlighted as a separate line in invoices received from suppliers. Deductions of VAT amounts are made in full after the materials are registered, provided that they are intended for production activities or other operations recognized as objects of taxation.

Account 19 “Value added tax on acquired assets” is intended to summarize information on the amounts of value added tax paid (due for payment) by the organization on acquired assets, as well as works and services.

Sub-accounts can be opened to account 19 “Value added tax on acquired assets”:

19-1 “Value added tax on the acquisition of fixed assets”;

19-2 “Value added tax on acquired intangible assets”;

19-3 “Value added tax on acquired inventories”, etc.

Subaccount 19-3 “Value added tax on acquired inventories” takes into account the amounts of value added tax paid (due) by the organization related to the acquisition of raw materials, materials, semi-finished products and other types of inventories, as well as goods.

The amount of tax paid (due) by the organization on acquired inventories, intangible assets and fixed assets is reflected:

D-account 19 “Value added tax on acquired assets”,

Set of accounts 60 "Settlements with suppliers and contractors."

The write-off of value added tax amounts is reflected:

D-account 68 "Calculations for taxes and fees",

Account set 19 "Value added tax on acquired assets."

Using account 15 “Procurement and acquisition of material assets,” the receipt of materials is reflected by the entry:

D-t account 15 "Procurement and acquisition of material assets",

Set of accounts 60 "Settlements with suppliers and contractors."

If there is a discrepancy between the actual cost of materials and their accounting price, the deviations formed on account 15 “Procurement and acquisition of material assets” are written off as follows:

1) Debit 16 “Deviation in the cost of material assets”,

Credit 15 "Procurement and acquisition of material assets"

the amount of deviations of the actual cost of purchasing materials from the accounting price is reflected (the cost of materials at accounting prices is lower than their actual cost);

the amount of identified deviations is written off to production;

1) Debit 15 “Procurement and acquisition of material assets”

Credit 16 "Deviation in the cost of material assets"

the amount of deviations of the actual cost of purchasing materials from the accounting price is reflected (the cost of materials at accounting prices is higher than their actual cost);

2) Debit 20 “Main production”

Credit 16 "Deviation in the cost of material assets"

the amount of identified deviations was reversed.

The actual cost of materials when manufactured by the organization is determined based on the actual costs associated with their production.

Accounting and formation of actual costs for the production of materials is carried out by the organization in the manner established for determining the cost of relevant types of products. That is, the cost of manufacturing materials by the organization itself is determined in the same way as the cost of products manufactured by this organization (work performed, services provided), and includes not only direct, but also indirect costs (cost of raw materials, workers’ wages and other direct costs, as well as overhead costs - general production and general business expenses). To account for the costs of creating materials and forming their actual cost, accounts 20 “Main production”, 23 “Auxiliary production”, etc. are used. The use of one or another corresponding account depends on the production from which the manufactured materials come. When accepting manufactured materials for accounting, actual expenses recorded in accounts 20 “Main production”, 23 “Auxiliary production”, etc. are debited to account 10 “Materials”. Amounts of VAT on materials consumed, work performed and services provided, the cost of which is written off for the production of materials, are subject to deduction in the usual manner.

The actual cost of materials contributed to the contribution to the authorized capital of the organization is reflected:

Dt 10 "Materials"

K-t 75-1 "Calculations for contributions to the authorized (share) capital."

The cost of materials received as a contribution to the authorized capital of an organization is not subject to income tax and value added tax.

The actual cost of materials received by an organization under a gift agreement or free of charge is determined based on their current market value as of the date of acceptance for accounting. The market value of assets received free of charge is determined by the organization on the basis of prices in force on the date of their acceptance for accounting for this or a similar type of asset.

Materials received free of charge are taken into account:

D-t account 10 "Materials"

Set of account 98 “Deferred income” subaccount 98-2 “Gratuitous receipts”.

The amounts for materials received free of charge are written off:

D-t 98-2 "Free receipts",

Assets (including materials) received by an organization free of charge are classified as non-operating income and are subject to income tax.

The transfer of ownership of materials free of charge is recognized as their sale and is subject to value added tax. The VAT payer is the party transferring the materials. VAT is calculated on the cost of materials, determined at market prices. The transferor must draw up an invoice in the prescribed form. An invoice for the gratuitous transfer of materials must be issued for their market value. The organization receiving the materials does not reimburse the amount of VAT indicated in the invoice from the budget, but takes this VAT into account in the cost of materials received free of charge.

Despite the fact that the cost of materials received free of charge is not reflected at the time of their receipt as part of non-operating income, the organization must increase the size of the income tax base by the entire market value of materials received free of charge.

In other words, for tax accounting, the cost of gratuitously received property must be taken into account entirely as part of non-operating income in the period in which it was actually received by the organization, and not as it is written off to the production cost accounts.

Materials remaining as a result of the liquidation of fixed assets and other property and suitable for further use are accepted for accounting at market value on the date of write-off of the property. The corresponding amount is credited to financial results.

Materials received upon write-off of fixed assets are reflected:

D-subaccount 10-1 "Raw materials and materials"

Account number 91 “Other income and expenses”, subaccount 91-1 “Other income”.

Materials received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts (scrap metal, waste materials) are reflected in the debit of subaccount 10-6 “Other materials”.

Materials remaining as a result of the liquidation of fixed assets and other property are considered income of the organization, and their market value is subject to income tax.

Shortages and damage to materials identified during their acceptance are taken into account in the following order:

1) the amount of shortages and damage to materials within the limits of natural loss norms is determined by multiplying the number of missing damaged materials by the supplier’s contractual (sales) price. Other amounts, including transportation costs and VAT related to them, are not taken into account.

A shortage or damage to materials received from suppliers has been identified within the limits stipulated in the contract:

D-account 94 "Shortages and losses from damage to valuables"

Set of accounts 60 "Settlements with suppliers and contractors."

If damaged materials can be used in the organization or sold (at a discount), they are accounted for at prices of possible sale. At the same time, the amount of losses from their damage is reduced by this amount;

2) shortages and damage to materials in excess of natural loss norms are taken into account at actual cost. The actual cost includes:

The cost of missing and damaged materials, determined by multiplying their quantity by the contractual (sales) price of the supplier (excluding VAT). If damaged materials can be used in the organization or sold (at a discount), they are accounted for at possible sale prices, with losses from damage to materials reduced by this amount;

The amount of transportation and procurement costs to be paid by the buyer, in the share related to missing and damaged materials. This share is determined by multiplying the cost of missing and damaged materials by the percentage of transportation costs prevailing at the time of write-off to the total cost of materials (at supplier sales prices) for a given delivery (excluding VAT);

The amount of VAT relating to the basic cost of missing and damaged materials and to the transport costs associated with their acquisition.

The amount of shortage and damage to materials in excess of the amounts stipulated in the contract was presented in the form of a claim to suppliers or a transport organization

Dt 76-2 "Calculations for claims"

Kit 60 "Settlements with suppliers and contractors."

Similarly, claims to suppliers for amounts of excess payment made due to the discrepancy between the prices indicated in the settlement documents and the prices stipulated in the contract (inflated prices), arithmetic errors made in the supplier's settlement documents, and for other similar reasons are taken into account.

Analytical accounting for subaccount 76-2 “Calculations for claims” is maintained for each debtor and individual claims.

The amounts received for previously submitted claims are reflected:

Dt 51 "Current accounts"

Kit 76-2 "Calculations for claims."

If by the time the shortage, damage, overpricing, or other errors in the supplier’s settlement documents are discovered, payments have not been made, then payment is made minus the cost of materials missing and damaged due to the supplier’s fault, or other overstatement of the settlement document amounts, which the buyer notifies the supplier in writing. In this case, unpaid amounts are not reflected in the claims settlement account.

There may be cases when there are no grounds for filing a claim and/or claim, or the court refused to recover the amounts of losses from suppliers or transport organizations.

In these cases, the amount is written off:

Dt 94 "Shortages and losses from damage to valuables"

Subaccount kit 76-2 “Calculations for claims”.

Subsequently, the amounts of shortfalls recorded on account 94 “Shortages and losses from damage to valuables” are written off in the following order:

Shortages of materials and their damage are written off from account 94 “Shortages and losses from damage to valuables” within the limits of natural loss to the accounts of production costs and/or sales costs:

Dt 91-2 "Other expenses"

Book 94 “Shortages and losses from damage to valuables”;

Above the norm - at the expense of the perpetrators:

Dt 73-2 "Calculations for compensation for material damage"

Book 94 "Shortages and losses from damage to valuables."

If the perpetrators are not identified or the court refuses to recover damages from them, then losses from shortages of materials and their damage are written off to the financial results of the organization (account 91 “Other income and expenses”).

Synthetic and analytical accounting of the availability and movement of inventories (raw materials, materials, fertilizers, plant and animal protection products, fuel, containers and container materials, products, raw materials, construction materials transferred for processing, feed, seeds, planting material and other material resources) is maintained in accordance with the requirements of the Accounting Regulations “Accounting for Inventories” (PBU 5/01), approved by Order of the Ministry of Finance of the Russian Federation dated 06/09/2001 No. 44n, Guidelines for Accounting for Inventories , approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (with amendments and additions dated April 23, 2002) by Methodological guidelines for the inventory of property and financial obligations approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

For synthetic accounting of products and materials, accounts and sub-accounts are provided, established by the Accounting Plan for the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (as amended and supplemented dated May 7, 2003) and Methodological recommendations for the use of the chart of accounts for financial and economic activities of agro-industrial organizations. Analytical accounts for warehouses or storerooms (by financially responsible persons) and groups of materials and products lead to subaccounts.

In organizations that procure and process agricultural products, as well as in construction organizations that procure materials and structures, the costs of procurement and delivery of these values, before inclusion in the actual cost of acquisition (procurement) of values, are taken into account on account 44 “Sales expenses” (if there are special supply structures").

Inventories received from suppliers are credited to account 60 “settlements with suppliers and contractors” or account 15 “procurement and acquisition of material assets”, regardless of when they arrived - before or after receipt of the supplier’s settlement documents.

Synthetic accounting of inventories is maintained in the accounting accounts of sections 3 “Inventory” and 4 “Finished products and goods” of the balance sheet. The accounts of these sections are intended to summarize information on the presence and movement of material assets belonging to the organization, intended for processing, processing or use in production, or for economic needs, inventory and household supplies, which, in accordance with the established procedure, are included in the funds in circulation, ready products (products of production) and goods, as well as operations related to their procurement and acquisition.

Accounting for inventories of agricultural production by type is carried out on accounts 10 “Materials”, 43 Finished Products”, 41 “Goods”.

At the same time, agricultural products, the purpose of which is clearly defined upon receipt from production (for example, some types of feed, seeds and planting material), come directly to sub-accounts for accounting for the corresponding material assets. Products whose purpose is not clearly defined are taken into account on account 43 “Finished products”. After completing the part-time work and determining the purpose of these products, the part of it that is to be used as feed and seeds is attributed to account 10 “Materials”, and the part received (purchased) for the purpose of resale, including through its own distribution network, is attributed to account 41 “Goods”. "

The cost of material assets spent in the process of production and economic activities is written off to the appropriate accounts for recording the costs of production and sales after drawing up primary documents confirming their use (expense).

Raw materials and materials sold from the organization's warehouses to workshops, sections and other divisions are written off under the report of the financially responsible persons of these divisions. If divisions do not have their own warehouses, then the specified material assets are attributed directly to production.

Raw materials and materials of own production sent for industrial processing are written off at actual cost to the debit of account 20 “Main production” subaccount 3 “Industrial production”.

Material assets accepted for safekeeping are accounted for in off-balance sheet account 002 “Inventory assets accepted for safekeeping.” Raw materials and materials of the customer accepted by the organization for processing (raw materials supplied by customer), but not paid for, are recorded in off-balance sheet account 003 “Materials accepted for processing.”

Reflection of transactions for the acquisition of materials in accounting can be carried out in different ways. Depending on the accounting policy of the organization, the receipt of materials can be reflected using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets” or without using them.

Account 15 “Procurement and acquisition of material assets” is intended to summarize information on the procurement and acquisition of inventories.

In the first case, on the basis of supplier documents received by the organization, the following entry is made in accounting: Debit of account 15 “Procurement and acquisition of material assets” (accounts 20,23,71, etc., depending on the channel of receipt of values and the nature of expenses for procurement and delivering them to the organization) - Credit 60 “Settlements with suppliers and contractors”. In this case, an entry in the debit of account 15 “Procurement and acquisition of material assets” and the credit of account 60 “Settlements with suppliers and contractors” is made regardless of when the materials arrived at the organization - before or after receiving the supplier’s settlement documents.

The posting of materials actually received by the organization is reflected by the entry: Debit to account 10 “Materials”, Credit to account 15 “Procurement and acquisition of material assets” at accounting prices. When accounting for materials at accounting prices, the amount of the difference in the cost of acquired inventories (fuel, mineral fertilizers, seeds, feed, planting material, building materials, etc.), calculated in the actual cost of acquisition (procurement) and accounting prices, is written off as a debit or credit account 16 “Deviation and acquisition of material assets.”

Account 15 “Procurement and acquisition of material assets” reflects the cost of materials that are in transit at the end of the month or have not been removed from suppliers’ warehouses (without posting these assets to the warehouse). At the beginning of the next month, such amounts are reversed and in current accounting are reflected in the debit of account 15 “Procurement and acquisition of material assets,” and the balance at the end of the month is written off in the debit of account 16 “Deviation in the cost of material assets.”

It is possible not to make entries at the end of the month in account 15 “Procurement and acquisition of material assets” for the cost of materials remaining in transit at the end of the month or not removed from suppliers’ warehouses. At the same time, the difference between the cost of materials actually received by the organization at accounting prices and the actual cost of purchasing (procuring) these materials is written off as a debit to account 16 “Deviation in the cost of material assets.” The balance of account 15 “Procurement and acquisition of material assets” at the end of the month shows the presence of material assets on the way.

The differences accumulated in account 16 “Deviation in the cost of material assets” in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement), and accounting prices are written off (reversed - if the difference is negative) to the debit of the accounts accounting for production costs, expenses for sales or other relevant accounts in proportion to the cost at accounting prices of materials used in production.

Analytical accounting for account 16 “Deviation in the cost of material assets” is carried out by groups of inventories with approximately the same level of these deviations.

In the second case, the posting of materials is reflected by the entry: Debit account 10 “Materials”, Credit account 60 “Settlements with suppliers and contractors” (accounts 20,23,71, etc., depending on where certain values came from, and from the nature of the costs of procuring and delivering materials to the organization).

Account 10 “Materials” is intended to summarize information about the availability and movement of raw materials, supplies, spare parts, inventory and household supplies, containers and other valuables belonging to the organization (including those in transit and in processing).

Materials are recorded on account 10 “materials” at the actual cost of their acquisition (procurement) or accounting prices. Agricultural organizations produce their own products of the reporting year, reflected on account 10 “Materials”, during the year (before the preparation of the annual reporting calculation) are taken into account at the planned cost. After drawing up the annual reporting cost estimate, the planned cost of materials is adjusted to the actual cost.

The following subaccounts can be opened for account 10 Materials:

- 10-1 “Raw materials and supplies”;
- 10-2 “Purchased semi-finished products and components, structures

and details";

- 10-3 “Fuel”;
- 10-4 “Containers and packaging materials”;
- 10-5 “Spare parts”;
- 10-6 “Other materials”;
- 10-7 “Materials and raw materials transferred for processing to third parties”;
- 10-8 “Building materials”;
- 10-9 “Inventory and household supplies (for a period

use up to 12 months)";

- 10-10 “Special equipment and special clothing in the warehouse”;
- 10-11 “Special equipment and special clothing in operation.”

Subaccount 10-1 “Raw materials and materials” takes into account the presence and movement of raw materials and basic materials (including construction materials in construction organizations) that are part of the manufactured product, forming its basis or are necessary components in its manufacture, as well as used in performance of work and provision of services. This also takes into account auxiliary materials that are involved in the production of products or are consumed for household needs and technical purposes.

Agricultural organizations in subaccount 10-1 reflect purchased raw materials intended for industrial processing on their farm (for example, sugar for the production of juices, metal for the manufacture of products and spare parts, salt and spices for canning vegetables). Agricultural products of own production, intended for production as raw materials for industrial processing on their own farm, are taken into account in account 43 “Finished products”.

Subaccount 10-2 “Purchased semi-finished products and components, structures and parts” takes into account the availability and movement of purchased semi-finished products, finished components (including building structures and parts2 from construction organizations) purchased to complete manufactured products (construction), which require costs for their processing or assembly. Products purchased for assembly, the cost of which is not included in the cost of production, are recorded on account 41 “Goods”.

Subaccount 10-3 “Fuel” takes into account the presence and movement of fuels, lubricants, solid and gaseous fuels, prioritized or procured for technological needs, operation of agricultural machinery and vehicles, as well as for energy generation or for heating buildings (diesel fuel, fuel oil, gas, coal, firewood, peat), waste obtained during the production process used as fuel (sawdust, shavings, trimmings, etc., as well as firewood obtained from dismantling decommissioned buildings, structures, perennial plantings, etc.).

Analytical accounting of fuel is carried out, as a rule, for each recipient (driver, tractor driver, etc.). The cost of fuel used for production needs, heating and energy production is debited from production cost accounts (accounts 20,23, etc.) for their intended purpose.

This subaccount also takes into account used oils and other petroleum products drained from engines, transmissions and other components of tractors, cars and other machines, as well as used in a repair shop for washing spare parts, components and assemblies. Waste petroleum products collected and received at the oil warehouse are credited to the production cost accounts (accounts 20, 23, etc.) at the prices of possible use (sales). The same prices reflect the consumption of waste petroleum products for on-farm needs.

Petroleum products are accounted for by their types, brands, storage locations and financially responsible persons.

The remaining fuel recorded in the subaccount must correspond to the analytical accounting data for each storage location, car driver or tractor driver.

The basis for writing off gasoline and diesel fuel as production costs is the data from travel (record) sheets and other documents on actual fuel consumption for the reporting period. Accumulation sheets are accepted after checking the entries in them with the data of the travel (record) sheets.

Accounting for petroleum products intended for sale in cash to citizens is carried out on the analytical account “Petroleum products for sale”.

Petroleum products accepted for accounting are reflected in the following accounting entries: Debit of account 10 “Materials” subaccount 10-3 “Fuel” (assessed at actual cost) - Credit of account 60 “Settlements with suppliers and contractors” (and other accounts: “depending on the channels of receipt) .

Synthetic and analytical accounting for the sale of petroleum products by type for cash is carried out separately from the accounting of petroleum products used for production needs.

Amounts due from persons in compensation for excess consumption of petroleum products are reflected in the debit of account No. 73 “Settlements with personnel for other operations” and in the credit of accounts for recording production costs.

Enterprises are required to carry out an inventory of petroleum products (including in the tanks of vehicles, machines, mechanisms and coupons for petroleum products) in accordance with the established procedure.

Gaseous fuel in cylinders, tanks, used for industrial and domestic needs, located in warehouses and separately in places of consumption (except for residential buildings), as well as gas sales using coupons are taken into account in subaccount 10-3.

Subaccount 10-4 “Containers and container materials” takes into account the presence and movement of all types of containers (cardboard, wood, synthetic, bags (fabric), etc.), except those used as household equipment, as well as materials and parts intended for the manufacture of containers and its repair (parts for assembling boxes, barrel staves, hoop iron, etc.). Items intended for additional equipment of cars, barges, ships and other vehicles in order to ensure the safety of shipped material assets are taken into account in subaccount 10-1 “Raw materials and materials” and are not classified as containers.

Organizations carrying out trading activities take into account containers under goods and empty containers in account 41 “Goods”.

Subaccount 10-5 “Spare parts” takes into account the availability and movement of spare parts, parts, components, assemblies, batteries purchased or manufactured for the needs of the main activity, intended for repairs and replacement of worn-out parts of machines and equipment. vehicles, etc., as well as car tires in stock and circulation. This also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, and assemblies created in the organization’s repair departments, at technical exchange points and other repair organizations.

Car and tractor tires (tire, tube and rim tape), located on the wheels and in stock with the vehicle, are not taken into account in this subaccount, since they are included in the initial cost of fixed assets.

Spare parts are taken into account in monetary terms by groups and brands of machines. Certain types of spare parts can be recorded by name, indicating their quantity and cost.

In places of storage, their quantitative records are kept by name and item numbers (indicating the purchase price).

The presence and movement of engines, components and assemblies to equipment and vehicles intended for own needs is taken into account separately by groups and brands of machines, equipment and vehicles.

The presence and movement of batteries is taken into account by their brands. New batteries are accounted for and stored separately from used ones or those accepted for exchange at technical exchange points and repair organizations.

The presence and movement of tires in stock in warehouses, technical assistance vehicles (new and used), intended for replacement on vehicles, are also taken into account separately.

Tires (rubber) removed from decommissioned trailers and vehicles fit for use are received at a cost corresponding to their remaining mileage. Tires removed from cars and tractors when they are unsuitable for further use are taken into account from the credit of production cost accounts (accounts 20 “Main production”, 23 “Auxiliary production”).

In this case, tires suitable for restoration and repair are reflected in subaccount 10-5 “Spare parts” at a unit price calculated based on the cost of old tires installed by the relevant organizations. Both total and quantitative accounting should be provided for these tires. When these tires are handed over for retreading to tire repair organizations in exchange for retreaded ones, the cost of the handed over tires is reflected on a separate analytical account 10 in subaccount 10-7 “Materials transferred for external processing” (from subaccount 10-5 “Spare parts”). When retreaded tires are received at the warehouse, their cost, including all expenses for their retreading, is credited to subaccount 10-5 from the credit of subaccount 10-7.

Tires that are unsuitable for retreading and are subject to recycling for reclaim and other materials are credited to subaccount 10-1 “Raw materials and materials” at the prices at which they are handed over to tire repair organizations or organizations for processing secondary raw materials.

Old tires handed over for processing into reclaimed material are written off from subaccount 10-1 “Raw materials and materials” as bills are paid and reflected as the sale of other materials.

Subaccount 10-5 also takes into account engines, components, assemblies, tires and spare parts removed from machines and equipment that are suitable for restoration.

Organizations carrying out repair work in this subaccount reflect the following received from other organizations for restoration: tractors, engines, components and assemblies (at the average book value); worn-out spare parts and engines accepted from organizations for restoration (at a negotiated price). Accounting for worn parts of assembly units suitable for restoration is carried out by name, quantity and price of scrap metal.

The release of worn parts to repair and technical organizations for restoration, as well as parts, components and assemblies sold as scrap metal, are taken into account in the sales accounting procedure (at the cost of scrap metal) as other material assets.

Organizations engaged in trading activities, restored parts received from repair organizations for their subsequent sale, are recorded in account 41 “Goods”.

In subaccount 10-5, organizations carrying out repair work take into account spare parts, engines, components, assemblies, tractors and other property being repaired.

In organizations that have technical exchange offices, records of machinery and equipment (including equipment for livestock farms) of the exchange fund are kept in quantitative and total terms by their names and brands in subaccount 10-5. Machinery and equipment included in the exchange fund are accounted for at their acquisition price.

The cost of repairs of machinery and equipment delivered by the customer is reflected by the following posting: Debit to account 62 “Settlements with buyers and customers” Credit to account 96 “Reserves for future expenses”.

When receiving from other organizations and issuing them from the exchange fund machines and equipment that have been in operation (suitable for exchange), in exchange for those received, as well as when sending a repair and technical organization for repairs and receiving from it repaired machines and equipment for a technical exchange They do not make recordings and accounting for subaccount 10-5, but only keep warehouse (quantitative) records.

In organizations carrying out repair work, machinery and equipment released from the exchange fund and accepted from the customer in exchange for those issued, as well as transferred for repair and accepted from repair, are reflected in subaccount 10-5 at the average book value.

Based on the exchange act, the cost of used machinery and equipment issued to the customer from the exchange fund is reflected on the credit of subaccount 10-5 under the analytical accounts “Tractors, engines, components, assemblies, spare parts, tires in stock, suitable for exchange,” and machines of the same brands or equipment that require repair (restoration) accepted from the customer are debited to subaccount 10-5 for analytical accounts “Tractors, engines, components, assemblies, spare parts; tires subject to retreading."

Funds received from customer organizations on submitted invoices to pay for the cost of repairing the machines and equipment they handed over and replacements received from the exchange fund are included in the reserve for the repair of tractors, engines, components and assemblies of the exchange fund under the credit of account 196 “Reserves for future expenses.”

The costs of repairing machinery and equipment of the exchange fund, accepted from other organizations and other repair and technical organizations in exchange for suitable ones, are taken into account on account 20 “Main production”.

The transfer of machines and equipment of the exchange fund from the warehouse to the repair shop (workshop) for their repair is reflected by the following posting: Debit of account 10 “Materials” subaccount 10-5 for analytical accounts for the brands of the same machines, units, engines, components under repair.

Credit to account 10 “Materials” subaccount 10-5 for analytical accounts “Tractors, engines, components, assemblies, spare parts, tires subject to restoration.”

When a technical exchange office exchanges new tractors, engines, components and assemblies for used ones received from customer organizations, account 10 “Materials” is credited for the cost of the awaited new tractors, engines, components and assemblies (analytical accounts - “Tractors, engines , units, components, tires for exchange") and debit subaccount 10-5 (analytical accounts - “Tractors and other equipment subject to restoration”) (for the residual value of used tractors, engines, components and units); account 62 “Settlements with buyers and customers” for the amount of the difference between the value of received and residual; the cost of used tractors, engines, components and assemblies delivered by the customer organization.

At the same time, the residual value of the accepted tractor, engine, component or unit, allocated to subaccount 10-5 for analytical accounts - “Equipment subject to restoration”, is increased by the cost of its repair and reflected by posting:

Debit account 10 “Materials” sub-account 10-5 “Spare parts” Credit account 96 “Reserves for future expenses”.

In subaccount 10-5, spare parts and parts removed from machinery and equipment that have a residual life and are suitable for their further use (without restoration) during repairs are also taken into account in separate analytical accounts, in an assessment at residual value.

Subaccount 10-6 “Other materials” takes into account the presence and movement of production waste (stumps, scraps, shavings, etc.); irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in a given organization (ferrous and non-ferrous metals in the form of scrap metal), worn tires, scrap rubber and other waste; production and secondary material assets.

Subaccount 10-7 “Materials transferred for processing and outsourcing” takes into account the movement of raw materials, materials transferred for processing externally, the cost of which is then included in the costs of production of products obtained from them. Processing costs paid to third-party organizations and individuals are debited from accounts that record products received from processing.

Analytical accounting of materials and raw materials transferred for processing is organized by organizations processing the relevant raw materials and supplies.

Subaccount 10-8 “Building materials” takes into account the presence and movement of all types and groups of building materials used directly in the process of construction, installation and repair work, for the manufacture of building parts, for the construction and finishing of structures and parts of buildings and structures.

Accounting for explosives is carried out in compliance with special rules.

Analytical accounting for subaccount 10-8 “Building materials” is carried out by groups, names of materials and places of their storage (use) by quantity and cost.

Subaccount 10-9 “Inventory and household supplies” takes into account the availability and movement of inventory, tools, and household supplies with a useful life of up to 12 months.

Taking into account international practice and in accordance with the Accounting Reform Program approved by the Government of the Russian Federation dated 03/06/1998 No. 283, the Chart of Accounts from 01/01/2002 does not provide for synthetic accounts for accounting for low-value and wear-and-tear items.

Information on the availability and movement of items with a useful life of more than 12 months is reflected on account 01 “Fixed assets”, items intended for rental - on account 03 “Profitable investments in material assets”, and items with a useful life of less than 12 months regardless of the cost - on subaccount 10-9 “Inventory and household supplies”. The decision about which items to account for in which account is made by the head of the organization based on the nature and conditions of the activity of his organization. This decision is fixed in the accounting policy in relation to groups of items, and not for each item separately. When choosing the above accounts, the main condition is the service life of the inventory or type of household supplies.

Inventory and household supplies with a useful life of less than 12 months, received as a contribution to the authorized (share) capital, are reflected by the accounting entry: Debit account 10 “Materials” subaccount 10-9 “Inventory and household supplies - Credit Account 75 “Settlements with founders” .

Subaccount 10-10 “Special equipment and special clothing in the warehouse” is intended to account for the receipt, accrual and movement of special tools, special devices, special equipment and special clothing located in the organization’s warehouses or other storage areas.

The cost of paid materials remaining in transit at the end of the month or not removed from suppliers’ warehouses is reflected at the end of the month by posting:

Debit account 10 “Materials” - Credit account 60 “Settlements with suppliers and contractors” (without posting these values to the warehouse). At the beginning of the next month, these amounts are reversed and reflected in current accounting as actually capitalized.

The actual consumption of materials for production or for other economic purposes is taken into account under the credit of account 10 “Materials” in correspondence with the accounts of production costs, sales costs, etc.

The sale of materials to third parties and gratuitous transfer are reflected by the following posting: Debit to account 91 “Other income and expenses” Credit to account 10 “Materials”.

At the same time, they reflect the amount due to the organization for these materials: Debit of account 62 “Settlements with buyers and customers” - Credit of account 91 “Other income and expenses”.

The organization of analytical accounting of finished products should ensure the formation of information about the availability and movement of finished products to storage locations and financially responsible persons.

To organize the accounting of quantitative indicators of homogeneous products, conditionally natural meters can be used (for example, canned fruits and vegetables in conventional jars).

Data from analytical and synthetic accounting of finished products should provide the necessary data for the preparation of financial statements.

To account for the availability and movement of finished products by organizations engaged in industrial, agricultural and other production activities, account 43 “Finished products” is used.

Finished products purchased for assembly (the cost of which is not included in the cost of the organization's output) or as goods for sale are accounted for in account 41 “Goods”.

Acceptance for accounting of finished products manufactured for sale, including products partially intended for the organization’s own needs, is reflected by posting: Debit account 43 “Finished products” - Credit account 20 “Main production” (account 23 and other cost accounts for production) or account 40 “Output of products (works, services)”.

If the finished product is completely sent for use in the organization itself, then it may not be accounted for in account 43 “Finished products”, but is taken into account in account 10 “Materials” and other similar accounts depending on the purpose of these products (for example, feed grain, seeds and planting material, certain types of by-products of livestock and crop production).

When revenue from the sale of finished products is recognized in accounting, its value is written off from account 43 “Finished Products” to the debit of account 90 “Sales”.

If revenue from the sale of shipped products cannot be recognized in accounting for a certain time (for example, when exporting products), then until the revenue is recognized, these products are recorded in account 45 “Goods shipped.” When it is actually shipped, an entry is made: Debit account 45 “Goods shipped” - Credit account 43 “Finished products”.

Finished products transferred to other organizations for sale on commission and other similar basis are written off from account 43 “Finished products” to the debit of account 45 “Goods shipped”.

If finished products are accounted for at planned (standard) cost, then the difference between the actual cost and the cost of finished products at accounting prices is taken into account in account 43 “Finished Products” under a separate subaccount “Deviations from the actual cost of finished products from the accounting cost.” Deviations in this subaccount are taken into account by product range, either by homogeneous groups of finished products, or by the organization as a whole.

The excess of the actual cost over the accounting value is reflected in the debit of the specified subaccount and the credit of the cost accounting accounts. If the actual cost is lower than the book value, then the difference is reflected in a reversal entry.

Regardless of the method for determining accounting prices, the total cost of finished products (accounting cost plus variances) must equal the actual production cost of these products.

In cases of transition from one type of accounting price to another, as well as changes in the value of accounting prices, the balances of finished products can be recalculated at the time of the change in the accounting price so that all finished products for a given nomenclature are accounted for at a single (new) accounting price. The specified recalculation is carried out no more than once a year as of December 31 of the reporting year and is reflected in accounting in the following order:

-- the amount of the increase in the accounting value is reflected in the debit of the subaccount “Finished products at accounting prices” to account 43 “Finished products”; the same amount is reflected by a reversal entry in the debit of the subaccount “Deviations of the actual cost of finished products from the book value”;
-- the amount of reduction in the accounting value is reflected by a reversal entry in the debit of the subaccount “Finished products at accounting prices” to the account “Finished products”; the same amount is reflected in the debit of the subaccount “Deviations of the actual cost of finished products from the book value” by a regular entry.

Recalculation of the accounting value of finished product balances is carried out by the organization independently. Recalculation of the accounting value should not lead to a change in the total cost of finished products, i.e., the amount of balances for both sub-accounts taken together.

Recalculation of the accounting value of finished product balances due to changes in accounting prices may not be carried out. In this case, each batch of finished products is written off at the accounting prices at which it was capitalized.

Recalculation of the book value of finished products does not qualify as a revaluation of finished products. Write-off of finished products (during shipment, issue, etc.) can be carried out at book value. At the same time, deviations related to finished products sold are written off to sales accounts (determined in proportion to their accounting value). Deviations related to finished product balances; remain in the “Finished Products” account (sub-account “Deviations of the actual cost of finished products from the book value”). When writing off finished products from account 43 “Finished Products”, the amount of deviations of the actual production cost related to these products from the cost at prices accepted in analytical accounting is determined by a percentage calculated on the basis of the ratio of deviations to the balance of finished products at the beginning of the reporting period and deviations by products received at the warehouse during the reporting month, to the cost of these products at discount prices.

The amounts of deviations of the actual production cost of finished products from their cost at accounting prices related to shipped and sold products are reflected in the credit of account 43 “Finished Products” and the debit of the corresponding accounts with an additional or reversal entry, depending on whether they represent an overexpenditure or savings.

To account for the output of products for the reporting period in the assessment at the planned (standard cost), as well as to identify deviations from the actual production cost in the system of synthetic accounts, account 40 “Output of products (works, services)” is intended. The use of account 40 “Output of products (works, services)” is not mandatory. This account is used by the organization when necessary.

The debit of account 40 “Output of products (works, services)” reflects the actual production cost of products released from production, works delivered and services provided (in correspondence with accounts 20 “Main production”, 23 “Auxiliary production”, 29 “Service production and facilities ").

The credit of account 40 “Output of products (works, services)” reflects the standard (planned) cost of manufactured products, completed works and rendered services (in correspondence with accounts 43 “Finished products”, 90 “Sales”, etc.).

By comparing the debit and credit turnover in account 40 “Output of products (works, services)” on the last day of the reporting period, the deviation of the actual production cost of manufactured products, completed works and rendered services from the standard (planned) cost is determined. Savings, i.e. the excess of the standard (planned) cost over the actual one, are reversed to the credit of account 40 “Output of products (works, services)” and the debit of account 90 “Sales”. Overexpenditure, i.e., the excess of the actual cost over the standard (planned) cost, is written off from account 40 “Output of products (works, services)” and debited from account 90 “Sales” with an additional entry.

Every month, account 40 “Output of products (works, services)” is closed and has no balance as of the reporting date. Analytical accounting for account 40 “Output of products, works, services” is organized, as a rule, by type of product produced or by structural divisions of the organization.

For agricultural products, the actual cost is determined only at the end of the year. Due to the fact that entries in the debit of account 40 “Output of products (works, services)” can only be made at the end of the year, the possibility of prompt comparison of the actual and planned (standard) cost of products produced, work performed and services rendered is lost. Therefore, counting 40 is advisable to use in organizations with a rhythmic production cycle.

The debit of account 43 “Finished products” reflects the receipt of products from production, as well as surpluses of finished products received free of charge from the outside and returned by buyers of products shipped to them, identified during inventory in warehouses.

On credit, accounts 43 reflect the cost of products sold, as well as those released for processing or for the needs of core activities, capital construction, major repairs, service, production and farms, for the issuance of products as payment in kind to employees, etc.

To account 43 “Finished products”, agricultural and other organizations of the agro-industrial complex can open such sub-accounts as “Crop products”, “Livestock products”, “Products of industry and auxiliary industrial production”, “Products of auxiliary, service and other production”, “Products accepted from the population for sale."

In the sub-account “Crop production”, agricultural organizations and subsidiary farms account for crop products by their types, varieties, quality and other indicators (except for seeds and feed), intended for sale, processing on the farm, payment in kind as payment for labor, etc. Products received from the harvest, the intended purpose of which is not determined, are first credited to the debit of this subaccount in the original mass. After identifying and transferring the product (or part of it) for its intended purpose, it is written off to the debit of subaccounts opened to account 20 “Main production” and subaccount 10-9 “Materials transferred for external processing.” The costs of processing (cleaning, sorting, drying) crop production from the previous year's harvest are attributed directly to the increase in its cost. Unused waste (dead debris, shrinkage, etc.) is written off using the “red reversal” method.

The subaccount “Livestock products” takes into account the produced livestock products by type (milk, eggs, wool, animal skins, honey, wax, cocoons, commercial fish, donor animal embryos, etc.).

The receipt of livestock products from production is reflected by the posting: Debit of account 43 “Finished products” subaccount “Livestock products” Credit of the subaccount “Livestock” account 20, subaccount “Horse-drawn transport” (wool, skins received from working livestock) account 23.

The loan reflects the sale of products to procurement and other organizations, farm workers, as well as the use of certain types of livestock products unsuitable for sale as feed for livestock, poultry and animals.

In the sub-accounts “Products of industry and auxiliary industrial production” and “Product of auxiliary, service and other production” on separate analytical accounts, the produced finished products (products) are taken into account, respectively, in industrial, auxiliary and service production by its type, quality and other indicators, by location storage in the amount of actual costs of its production.

In the subaccount “Products accepted from the population for sale,” agricultural and other organizations reflect products accepted from the population for sale. The wiring will look like this:

Debit account 43 “Finished products” subaccount “Products accepted from the population for sale”

Credit account 76 “Settlements with various debtors and creditors.” Products purchased (accepted) from the population are accounted for separately from products of own production and, when sold, are written off as a debit to account 90 “Sales”.

Analytical accounting for account 43 “Finished products” is carried out by storage locations and individual types of finished products.

To summarize information about the availability and movement of inventory items purchased as goods for sale, account 41 “Goods” is intended. This account is used mainly by organizations engaged in trading activities, as well as organizations providing public catering services.

In enterprises engaged in industrial, agricultural and other production activities, account 41 “Goods” is used in cases where any products, materials, products are purchased specifically for sale or when the cost of finished products purchased for assembly is not included in the cost of products sold , and is subject to reimbursement by buyers separately.

Organizations carrying out trading activities on account 41

“Goods” also take into account purchased containers and containers of own production (except for inventory, used for production or household needs and accounted for in accounts 01 “Fixed assets” or 10 “Materials”). Goods accepted for safekeeping are accounted for in off-balance sheet account 002 “Inventory assets accepted for safekeeping.” Goods accepted for commission are accounted for in Off-balance sheet account 004 “Goods accepted for commission.” Sub-accounts can be opened for account 41 “Goods”:

-- 41-1 “Goods in warehouses”;
-- 41-2 “Goods in retail trade”;
-- 41-3 “Containers under goods and empty”;
-- 41-4 “Purchased products”, etc.

Subaccount 41-1 “Goods in warehouses” takes into account the presence and movement of inventory located at wholesale and distribution bases, warehouses, storerooms of organizations providing catering services, vegetable storehouses, refrigerators, etc.

Subaccount 41-2 “Goods in retail trade” takes into account the availability and movement of goods located in organizations engaged in retail trade (in shops, tents, stalls, kiosks, etc.) and in buffets of organizations engaged in public catering. The same sub-account takes into account the presence and movement of glassware (bottles, cans, etc.) in organizations engaged in retail trade and in buffets of organizations providing catering services. If goods are accounted for at sales prices, account 42 “Trade margin” is used to reflect the amount of trade discounts and mark-ups on food and goods (trade margins).

Account 42 “Trade margin” also takes into account discounts provided by suppliers to organizations engaged in retail trade for possible losses of goods, as well as for reimbursement of additional transportation costs.

Account 42 “Trade margin” is credited when goods are accepted for accounting for the amount of trade margin (discounts, markups).

Amounts of trade margins (discounts, markups) on goods sold, released or written off due to natural loss, defects, damage, shortages, etc., are reversed to the credit of account 42 “Trade margin” in correspondence with the debit of account 90 “Sales” and others corresponding accounts. The amounts of discounts (mark-ups) relating to unsold goods are clarified on the basis of inventory records by determining the applicable discount (mark-up) on goods in accordance with the established sizes.

The amount of discount (mark-up) on the balance of unsold goods in organizations engaged in retail trade can be determined by the Percentage calculated on the basis of the ratio of the amount of discounts (mark-up) on the balance of goods at the beginning of the month and the turnover on the credit of account 42 “Trade margin” (without accounting for the amount reversed by the amount of goods sold during the month (at sales prices) and the balance of goods at the end of the month (at sales prices).

Analytical accounting for account 42 “Trade margin” should provide separate reflection of the amounts of discounts (mark-ups) and differences in prices related to goods in organizations/retailers and to goods shipped.

Subaccount 41-3 “Containers under goods and empty” takes into account the presence and movement of containers under goods and empty containers (except for glassware in organizations engaged in retail trade and in buffets of organizations providing catering services).

In subaccount 41-4 “Purchased items”, organizations engaged in industrial, agricultural and other production activities using account 41 “Goods” take into account the availability and movement of goods (in relation to the procedure provided for accounting for inventories).

The posting of goods and containers arriving at the warehouse at the cost of their acquisition is reflected by the following posting: Debit account 41 “Goods” - Credit account 60 “Settlements with suppliers and contractors”.

When an organization engaged in retail trade records goods at sales prices, an entry is made simultaneously with this entry: Debit account 41 “Goods” - Credit account 42 “Trade margin” for the difference between the acquisition cost and the cost at sales prices (discounts, markups).

Transport (for delivery) and other costs for the procurement and delivery of goods are charged to: Debit account 44 “Sales expenses” - Credit account 60 “Settlements with suppliers and contractors”.

The receipt of goods and containers can be reflected using account 15 “Procurement and acquisition of material assets” or without using it in a manner similar to the procedure for accounting for corresponding transactions with materials.

When recognizing revenue from the sale of goods and cost in accounting, they are written off from account 41 “Goods” to the debit of account 90 “Sales”

If revenue from the sale of goods sold (shipped) cannot be recognized in accounting for a certain time, then until the revenue is recognized, these goods are recorded in account 45 “Goods shipped”. When they are actually released (shipped), an entry is made: Debit account 45 “Goods shipped” - Credit account 41 “Goods”.

Goods transferred for processing to other organizations are not written off from account 41 “Goods”, but are accounted for separately.

Analytical accounting for account 41 “Goods” is carried out by responsible persons, names (Varieties, lots, bales), and, if necessary, by storage location of goods.

The structure of industrial reserves of the Krupskaya Federal State Unitary Enterprise for the period 2000-2004 is presented in table No. 2.

Table No. 2 Structure of industrial reserves of the Krupskaya Federal State Unitary Enterprise for the period 2000-2004.

	Name of reserves

	Raw materials (10,12,13,16)
	Animals for growing and fattening (11)
	Costs in work in progress (distribution costs) (20,21,23,29,30,36,44)
	Finished products and goods for resale (16,40,41)
	Items shipped (45)
Total reserves

Synthetic accounts for accounting for materials are intended to summarize information on the availability and movement of objects of labor intended for processing, processing or use in production, or for economic needs, means of labor, which, in accordance with the established procedure, are included in the composition of funds in circulation, as well as operations related to their procurement (purchase).

To record the receipt of materials, the following accounting accounts are used: 10 “Materials” by subaccounts, 15 “Procurement and acquisition of material assets”, 16 “Deviation in the cost of material assets”, 19 “VAT on purchased assets”, 60 “Settlements with suppliers and contractors”, off-balance sheet account 002 “Inventory assets accepted for safekeeping”.

Analytical accounting of accounts is carried out in the following areas:

By enlarged asset groups (at the subaccount level);

For individual groups and subgroups of assets (at the analytical level

sign).

Account 10 “Materials” is intended to summarize information about the availability and movement of raw materials, materials, fuel, spare parts, inventory and household supplies, containers, etc. values of the organization.

The following subaccounts can be opened for account 10 “Materials”:

Raw materials and materials;

Purchased semi-finished products and components, structures and parts;

Fuel;

Containers and packaging materials;

Spare parts;

Other materials;

Materials transferred for processing to third parties;

Construction Materials;

Inventory and household supplies.

Account 15 “Procurement and acquisition of material assets” is intended to summarize information on the procurement and acquisition of materials related to funds in circulation.

Account 16 “Deviation in the cost of material assets” is intended to summarize information about differences in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices.

Account 19 “Value added tax on acquired assets” is intended to summarize information on the amount of VAT paid (due) by the organization on acquired assets, as well as works and services. A special sub-account “Value added tax on purchased materials” can be opened for this account, which records the VAT amounts paid (due) by the organization related to the acquisition of raw materials, materials, semi-finished products and other types of inventories, as well as goods.

Analytical accounting of materials (quantitative and total accounting) is carried out on the basis of the use of turnover sheets, using the balance method.

Accounting is carried out in the context of each warehouse, division, other places of storage of materials, and within them - in the context of each item (item number), groups of materials, subaccounts and synthetic accounting accounts.

Clause 137 of the Methodological Instructions, approved. Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119 n provides for two options for accounting for materials using turnover sheets:

1) With the maintenance of materials accounting cards.

The accounting service maintains materials accounting cards that are opened for each name (item number) of materials. In the cards, the accountant reflects the movement of materials (receipt, expense) on the basis of primary accounting documents (receipts, expenses, internal movements) submitted to the accounting service by warehouses and departments. Thus, the accounting service duplicates warehouse accounting with the only difference being that the accounting service maintains quantitative and total accounting, while in warehouses and departments only quantitative accounting is maintained. The materials accounting cards display monthly turnover for the month and balances at the beginning of the next month. Based on the cards, the accounting service prepares monthly revolving statements of materials separately for each warehouse and division.

The turnover sheets indicate:

Unit of measurement;

Income for the month - quantity and amount;

Expense per month - quantity and amount;

Each turnover sheet displays totals for each page, for groups of materials, for subaccounts, synthetic accounts, and the total for the warehouse (division). The grouping of materials into sub-accounts and synthetic accounting accounts should be ensured by a system for encoding item numbers of materials, which should contain the corresponding distinctive features. Based on the indicated turnover sheets, a consolidated turnover sheet is compiled, into which the results of the turnover sheets of warehouses and divisions are transferred by groups, subaccounts, synthetic accounts, by warehouses and departments as a whole. Movement (formation and distribution) and balances of transportation and procurement costs are taken into account separately. Consolidated turnover sheets are verified with data from synthetic accounting of materials. In addition, the data in the cards maintained in the accounting department is reconciled monthly with the data in the cards of warehouses and departments.

2) Without maintaining materials accounting cards.

According to this accounting option, analytical accounting cards are not kept in the accounting service; all incoming and outgoing documents are grouped by item numbers, from which the total data for the month is calculated for incoming and separately for outgoings, which are recorded in the turnover sheet. Turnover sheets and consolidated turnover sheets are maintained in the same way as in the first option. The balances in the turnover sheets are checked against the balances displayed in the cards of warehouses and departments.

In addition to accounting for materials using turnover sheets, there is a balance method of accounting for materials, which consists in the fact that the organization’s accounting department does not keep quantitative and total records of the movement (income and expenditure) of materials in the context of their nomenclature and does not prepare turnover sheets according to the nomenclature of materials. Accounting for the movement of materials is carried out in the context of groups, subaccounts and balance sheet accounts of materials by the accounting service only in monetary terms, determined, as a rule, on the basis of accounting prices. Movement (formation and distribution) and remnants of goods and materials are taken into account separately. Materially responsible persons of warehouses (divisions), on the basis of primary documents, keep quantitative records of materials in cards or warehouse accounting books, and in the cases provided for in clause 264 of the Methodological Instructions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119 n, also total accounting. The specified paragraph 264 of the Methodological Instructions, approved. Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119 n stipulates that if the accounting service records materials using the balance method, the cards are filled out in the form of a turnover sheet, indicating for each transaction on receipt and expense of the price, quantity and amount, the balances are displayed according to quantity and amount. The employee who maintains accounting records for materials in a given warehouse (division) accepts primary accounting documents from financially responsible persons, checks them, verifies each entry in the warehouse accounting cards (books) with the documents and confirms this with his signature directly on the cards (books). At the same time, it checks the correct removal of residues. Quantitative balances of materials on the first day of each month, based on verified warehouse accounting cards (books) for each item number, are transferred to the balance sheet (or balance book) by an employee of the accounting service or the warehouse manager. For individual warehouses (storerooms, divisions), a balance sheet can be used as a balance sheet of materials provided by these warehouses (storerooms, divisions) together with primary accounting documents. The balances of materials recorded in the balance sheet are taxed for each item number. The balance amounts are recorded in the next column of the balance sheet. Then the total balances for groups of materials, subaccounts, synthetic accounts and the total for the warehouse (division) as a whole are displayed. The balance sheet is compiled in the same form as the turnover sheet, with the exception of turnover (income and expense), and is stored in the accounting service.

Based on this, the balance sheet indicates:

Nomenclature number of the material (if available);

Name of the material indicating its distinctive features (grade, article number, size, brand, etc.);

Unit of measurement;

Balance at the beginning of the month - quantity and amount;

Balance at the end of the month - quantity and amount.

It is advisable to maintain a balance sheet (book) in multigraph form, for 6 months or a year. In the balance sheet, two columns are allocated for recording balances at the beginning of each month (on January 1, February 1, etc.); The quantity is written in the first column, and the amount in the second column. Based on the specified balance sheets, a consolidated balance sheet is compiled, into which the results of the balance sheets of warehouses and divisions (storage locations) are transferred by groups of materials, by subaccounts, synthetic accounts and by the corresponding warehouses, divisions (storage locations) as a whole. Balance sheets and consolidated balance sheets are monthly verified with data from synthetic accounting of materials. An organization can use both methods of analytical accounting of materials, when the revolving method is used for some warehouses and divisions, and the balance method is used for others.

To ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of inventories, during which their availability, condition and valuation are checked and documented.

The procedure (number of inventories in the reporting year, dates of their conduct, list of inventories checked during each of them, etc.) of the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.

In order to organize ongoing control over the safety of inventories, promptly identify possible discrepancies between accounting data and their actual availability for individual items and (or) groups in places of storage and operation, organizations conduct inspections.

The procedure for conducting inspections, including the determination of specific names, types, groups of stocks to be inspected, the timing of the inspection, etc., is established by the head of the organization, as well as by the heads of the organization’s departments on behalf of the head of the organization.

When organizing the work of conducting an inventory of stock checks, it is necessary to take into account the structure of the warehouse, where warehouses (storerooms) of the organization's divisions can be independent accounting units or be part of other accounting units. In some departments of the organization, warehouses (storages) may not be available.

The classification of warehouses as independent scientific units is determined by the head of the organization on the recommendation of the chief accountant (an accountant in the absence of a chief accountant position on staff).

In organizational divisions whose warehouses (storerooms) are not independent accounting units, the inventory of stocks in such warehouses (storerooms) is carried out simultaneously with the inventory of work in progress (construction in progress) in this department.

To carry out a set of works to identify the actual availability of inventories, compare the actual availability of inventories with accounting data, document the facts of non-compliance of the quantity, quality, assortment of incoming inventories with the relevant indicators (characteristics) provided for in contracts (supply, purchase and sale and other similar documents) , determining the reasons for writing off inventories and the possibility of using waste and a number of other similar works, a permanent inventory commission is created in the organization.

Considering the large volume of these works and their special nature, working inventory commissions can be created in the organization.

The accounting service of the organization is obliged to:

Monitor the timeliness and completeness of inventories;

Require the delivery of inventory materials to the accounting service;

Monitor the timely completion of inventory and documentation of their results;

Reflect in the accounting accounts the discrepancies identified during the inventory between the actual availability of materials and accounting data.

Based on the results of inventories and inspections, appropriate decisions are made to eliminate deficiencies in the storage and accounting of inventories and compensation for material damage.

Discrepancies identified during the inventory between the actual availability of property and accounting data are reflected in the following order:

1) Excess inventories are accounted for at market prices and at the same time their value is attributed to:

In commercial organizations - on financial results;

In non-profit organizations - to increase income.

2) Amounts of shortages and spoilage of inventories are written off from accounting accounts at their actual cost, which includes the contractual (accounting) price of the inventory and the share of the inventory items related to this inventory. The procedure for calculating the specified share is established by the organization independently.

In the event of damage to inventories that can be used in the organization or sold (at a markdown), the latter are simultaneously accounted for at market prices, taking into account their physical condition, with losses from spoilage reduced by this amount.

Shortages of inventories and their damage are written off to account 94 “Shortages and losses from damage to valuables”:

1) Within the limits of the norms of natural loss to the accounts of production costs and/or sales costs.

The shortage of inventories within the established norms of natural loss is determined after offsetting the shortage of inventories with surpluses by misgrading. If, after the re-grading offset, carried out in the prescribed manner, there is still a shortage of inventories, then the norms of natural loss should be applied only for the name of the inventories for which the shortage was established. In the absence of norms, the loss is considered as a shortage in excess of the norms.

2) Above the norm - at the expense of the guilty persons.

The materials submitted to the management of the organization to formalize the write-off of inventory shortages and spoilage in excess of the norms of natural loss must contain:

Documents confirming appeals to the relevant authorities (the Ministry of Internal Affairs of Russia, judicial authorities, etc.) regarding shortages, and the decisions of these authorities;

Conclusion on the fact of inventory damage received from the relevant services of the organization (technical control department, other similar service) or specialized organizations.

If the perpetrators are not identified or the court refuses to recover damages from them, then losses from shortages of inventories and their damage are written off to the financial results of a commercial organization or to the increase in expenses of a non-profit organization. Attrition rates can only be applied in cases where actual shortages are identified.

Mutual offset of surpluses and shortages as a result of regrading can be carried out by decision of the organization’s management only for the same audited period, from the same audited person, in relation to stocks of the same name and in identical quantities.

Materially responsible persons provide detailed explanations to the inventory commission about any misgrading.

In the case when, when offsetting shortages with surpluses by re-grading, the value of the missing inventories is higher than the value of the inventories that are in surplus, then the specified difference is attributed to the guilty parties.

If the specific culprits of the shortage are not identified, then the differences are considered as a shortage in excess of loss norms and are written off against the financial results of a commercial organization or an increase in expenses for a non-profit organization.

Proposals to regulate discrepancies between the actual availability of inventories and accounting data identified during the inventory are submitted for consideration to the head of the organization. The final decision on the classification is made by the head of the organization.

The comparison statements reflect the results of the inventory, that is, the discrepancies between the indicators according to accounting data and the data of inventory records.

The amounts of surplus and shortage of inventory items in the matching statements are indicated in accordance with their assessment in accounting.

To document inventory results, unified registers can be used, which combine the indicators of inventory lists and reconciliation sheets.

For values that do not belong to the organization, but are listed in the accounting records (those in safekeeping, rented, received for processing), separate matching statements are compiled.

Matching statements can be compiled using computer and other organizational technology, or manually.

The results of the inventory must be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual financial statements.

Material inventories lost (destroyed) as a result of natural disasters, fires, accidents and other emergencies are written off from the credit of inventory accounts to the debit of account 94 “Shortages and losses from damage to valuables” at the actual cost of these inventories with subsequent reflection on the financial account results as extraordinary expenses.

Insurance indemnities received as compensation for losses from natural disasters, fires, accidents and other emergencies are taken into account as part of the organization's emergency income.

Typical invoice correspondence for materials accounting is presented in Table 1.

Table 1 – Typical correspondence of invoices for materials accounting



Purchasing materials from a supplier
Acceptance of invoice for materials received from the supplier
Reflection of the VAT amount on received materials
Write-off of VAT amount on received materials
Receipt of materials from accountable persons
Write-off of materials transferred to production
Write-off of materials for repair of fixed assets
Write-off of actual cost of materials sold
Reflection of the VAT amount on materials sold
Reflection of expenses for the sale of materials
Reflection of shortages of materials identified at the time of inventory
Reflection of material shortages within the limits of natural loss norms
The identified shortage is credited to the financially responsible person
Reflection of the difference between the actual and market value of missing assets
Reflection of the decrease in the difference between the cost of missing valuables and the amount to be recovered from the guilty party
Reflection of material assets that are in surplus
Reflection of the amount of shortage of materials in the case when the culprit cannot be identified

Synthetic and analytical accounting of inventories is necessary to obtain information about the organization’s existing reserves, their movement both in monetary and in kind terms, to obtain data by type and characteristics. Read about how such accounting is organized in our article.

Synthetic and analytical accounting of an organization's inventories

In accounting synthetic accounting of inventories is carried out on the accounts specified in the Chart of Accounts, approved. by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. Section II of the order “Inventory” contains synthetic accounts intended for accounting:

materials (count 10);
animals in agricultural enterprises (count 11);
reserves for reduction in the value of material assets (account 14);
procurement and acquisition of material assets in circulation (account 15);
deviations in the cost of materials (account 16);
VAT on acquired material assets (account 19).

ATTENTION! Additional synthetic accounts are introduced for use only in agreement with the Ministry of Finance of the Russian Federation.

To be able to obtain more detailed information on the types of inventory in the Chart of Accounts, subaccounts have been opened for some accounts. Subaccounts form the basis for analytical accounting of materials. Unlike accounts, an organization has the right to enter subaccounts independently, combine them at its own discretion, or refuse to use them altogether. Everything depends on the specifics of the organization’s activities, on the requirements for analysis, reporting, and control established in a particular organization. Therefore, the variety of subaccounts has no limits.

The instructions for using the Chart of Accounts contain diagrams of standard entries necessary to reflect all the main business transactions carried out with inventories during the economic and financial activities of the organization. If the instructions do not contain a suitable account correspondence scheme for a particular situation, you are allowed to apply your own scheme, but you must adhere to the procedures established by the instructions.

You can see examples of postings in the article.

Clause 4 of PBU 1/2008 provides for the organization’s obligation to approve its working chart of accounts. When drawing up a work plan, you should take into account the specifics of your activities; it should include only those accounts that will be used in the organization’s accounting.

You can see an example of drawing up a working chart of accounts in the article.

Analytical accounting of inventories is carried out in analytical registers

To obtain more detailed information about inventories, the organization uses analytical accounting. It is advisable to conduct it not only in monetary terms, but also in physical terms. Analytical accounting is created for a specific synthetic account. Therefore, the amount of the balance in monetary terms on analytical accounts is equal to the balance of the corresponding synthetic account, and the amount of turnover on analytical accounts will be equal to the amount of turnover on the synthetic account.

According to account 10 “Materials”, it is recommended to maintain analytical accounting:

in count;
by variety;
for financially responsible persons;
by storage locations;
etc.

For example, for quantitative accounting of material, cards or inventory books are created. The responsible person, as primary documents are received, enters data on the movement of material value into a card or book. You can see the forms and order of their application in the materials:

If the list of material assets used is small, it is recommended to use a material report. This is convenient when carrying out construction work for each financially responsible person, since construction material is usually delivered to the work site, and not to the warehouse. Analytical accounting data is relevant when conducting inventories of inventories and when compiling cost calculations for the products of a manufacturing enterprise.

For example, for animals being raised and fattened, analytics is carried out:

by number of goals,
in terms of productivity and quality,
by live weight gain,
etc.

As a general rule, we do not include the amount of “input” VAT in the cost of the material, but take it into account separately on account 19 “VAT”.

Synthetic and analytical accounting of inventories using accounts 14 and 15

Account 14 for accounting for reserves for reducing the value of material assets is used by organizations that are required to create an appropriate reserve. This reserve is created to reduce the cost of materials per unit of inventory, per type or group of similar materials. In this case, grouping, for example, only according to the criterion of “main inventories” or “auxiliary inventories” is not allowed.

According to PBU 5/01 “Accounting for inventories”, in order to correctly generate information about inventories in the organization’s financial statements, the cost of inventories must be taken into account at their current cost. At the time of reporting, inventories may lose their quality, become obsolete, their market price may increase, so the use of a reserve has its own significance.

The following entries are made in accounting:

Dt 91 Kt 14 - creation of a reserve;
Dt 14 Kt 91 - restoration of the reserve for those material assets for which the reserve was created when they are written off.

In the balance sheet, in the “Inventories” line, we reflect the amount of inventories without the amount of the balance of the created reserve.

We organize analytical accounting for each reserve.

Organizations that have the right to maintain simplified accounting may not create this reserve.

Account 15 “Procurement and acquisition of material assets” is used to account for the cost of inventory items for which settlement shipping documents have been received, but they have not yet been capitalized. We also use account 15 in the case of using the discount price to account for purchased inventories. In this case, the entry Dt 15 Kt 60 (71, 76...) is made.

After receiving and capitalizing the inventory, the accounting entry will look like this: Dt 10 Kt 15.

The difference in account 15 is written off to account 16 “Deviation in the cost of material assets”: Dt 16 Kt 15.

Accounting for deviations in the cost of material assets

The organization makes the decision to use account 16 “Deviation in the cost of material assets” in its accounting independently; this circumstance is fixed in the accounting policy.

If, when capitalizing inventory, the organization uses the accounting price, then it becomes necessary to use account 16.

The accounting entry Dt 16 Kt 15 is made for the amount of the deviation in value - the amount of the deviation is written off when the accounting value of the inventory exceeds its actual cost.

The opposite situation is Dt 15 Kt 16.

At the end of the month, the debit balance of account 16 must be written off to the same cost (sales) accounts to which the cost of inventories with a deviation was assigned when written off (sold). For example, the following accounting entries are given for writing off the amounts of deviations for materials used or consumed:

Dt 08 Kt 16 - during the construction (purchase) of fixed assets;
Dt 20 Kt 16 - to main production;
Dt 23 Kt 16 - to auxiliary production;
Dt 26 Kt 16 - for general economic needs;
Dt 44 Kt 16 - when selling goods (products).

Analytical accounting of deviations is carried out by inventory groups. To do this, they are grouped by deviation level.

Results

For synthetic inventory accounting Synthetic accounts established at the legislative level are provided. For analytical accounting, you can use subaccounts, opening them at your discretion. Registers in the form of cards, books, turnover sheets and forms independently developed by the organization allow for more detailed, in-depth analytical accounting.

Synthetic accounting of MPZ. Analytical and synthetic accounting of inventories Synthetic accounting of inventories is carried out

CHAPTER 5

5.1. BASIC REGULATIVE DOCUMENTS

5.2. ECONOMIC CONTENT OF THE CATEGORY “MATERIAL AND PRODUCTION RESERVES”, THEIR CLASSIFICATION AND EVALUATION

5.3. REGISTRATION OF OPERATIONS OF RECEIPT AND DISPOSAL OF MATERIALS

5.4. SYNTHETIC AND ANALYTICAL ACCOUNTING OF MATERIAL AND PRODUCTION RESERVES

5.5. FEATURES OF RECORDING OPERATIONS ON ACCOUNT 11 “ANIMALS FOR GROWING AND FATTERING”

5.6. CONTROL OVER THE SAFETY OF INVENTORY INVENTORY AND INVENTORY

5.7. RESERVES FOR REDUCING THE COST OF MATERIAL VALUABLES

Keywords

Test questions and assignments

Tests

Synthetic and analytical accounting of an organization's inventories

Analytical accounting of inventories is carried out in analytical registers

Synthetic and analytical accounting of inventories using accounts 14 and 15

Accounting for deviations in the cost of material assets

Results