Federal Agency for Education
State educational institution of higher
vocational education
Petrozavodsk State University

Karelian Regional Institute of Management, Economics
and the rights of Petrhouse under the Government of the Republic of Karelia

Accounting Department, AhD and Audit

Accounting for material and industrial values

Course work on accounting financial accounting

Completed a female student BU-77
economic faculty specialty
"Accounting, Analysis and Audit"
Prokhorova Maria Igorevna

scientific adviser
Dmitrieva Lydia Nesterovna

_____________________________________

Petrozavodsk

Introduction ...................................................................................................... .3

Chapter 1. General

1. 1. Concept, types and objectives of accounting for material and stocks ............... .... 5

1. 2. Documentary design of material and stocks ............... ... 11

1. 3. Assessment of material and stocks ............................................................16

Chapter 2. Accounting for material and industrial stocks.

2.1. The relationship of warehouse and accounting ...............................................26

2.2. Synthetic accounting of material production reserves .............................. 35

Chapter 3. Inventory.

General rules for carrying out inventory .............................................................. ... 50

Conducting inventory of material and industrial stocks and reflection of its results on accounting accounts ................................................................. 56

Conclusion ................................................................................................ ... 60

References ..................................................................................................... ..62

Introduction

The purpose of writing this course work was the study of material and industrial stocks. Despite the fact that changes in accounting materials occur quite rarely, this topic remains relevant. After all, almost no organization in their activities costs without use in their activities of material and industrial stocks.

Therefore, it is important to know what is material and industrial reserves that they include which major tasks are put by personnel leading the records of materials, and what requirements for it are presented. It is important to know and be able to fill out and use the main documents on the receipt and write-off materials. It is also necessary to skillfully and competently affix accounting records for gaining or writing off stocks.

For the organization, it is important to choose a method for taking into account the receipt of materials, or using only account 10 "Materials", or complementing accounting of accounts 15 "Preparation and acquisition of material values" and 16 "Deviation in the value of material values" (when using accounting prices). There are also three ways to write off materials: at the cost of each unit, according to the average cost and according to the FIFO method (at the cost of the first time of the acquisition of materials). The choice of an optimally suitable method for each organization, depending on the type of its activity, is also important.

For reliable accounting and control over the presence and safety of material and industrial stocks, it is necessary to clearly know the basic rules for conducting inventory and the design of its results.

These and some other actual problems and substantiated the goals and tasks of writing work on the above topic.

To achieve the goal (a comprehensive study of the accounting of material and industrial stocks), it is necessary to solve the following tasks:

Give the concept of material and production reserves, to determine their types and tasks of accounting.

Consider the primary documents that are used for accounting and monitoring the condition and movement of material and production reserves.

To study the types of evaluation of material and production reserves currently applied.

Trace the relationship of warehouse and accounting of material and industrial stocks.

Examine the maintenance of synthetic and analytical accounting of material and industrial stocks.

Consider the rules for carrying out the inventory of material and industrial stocks and reflect its results on accounting accounts.

Chapter 1. General Provisions.

1.1. The concept, types and objectives of the accounting of material and industrial stocks.

Material production reserves are objects of labor used for the production or management needs of the Organization used in the production process once and fully carrying their cost to the cost of production (works, services).

Assets are accepted as financially - industrial stocks:

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

Intended for sale, including finished products and goods;

Used for the management needs of the organization.

Based on "Methodical Instructions for Accounting Instrument Inventory" organizations, organizations are developing internal provisions, instructions, other organizational and administrative documents necessary for the proper organization of accounting and control over the use of material and production reserves. The specified documents may establish:

Forms of primary documents for receiving, leave (spending) and the movement of material - production reserves and the procedure for their design (compilation), as well as the rules of document management;

The list of officials of the divisions that are entrusted to obtaining and vacation of material - production reserves;

The procedure for monitoring the provision of economical and rational spending (use) of material and industrial stocks in production, in circulation, maintaining accounting, the accuracy of their spending reports, etc.

Accounting for precious metals and precious stones and products of them, as well as scrap and waste containing precious metals and precious stones, is carried out on the basis of special instructions (provisions) of the Ministry of Finance of the Russian Federation.

The unit of accounting of logistical reserves is the view, grade, brand, size. An account of the organization chooses independently.

Material and production reserves are customary to classify depending on the role they play in the production process on:

1. Raw materials and basic materials - material and industrial reserves that make up the material basis of the future finished products, works, services. They are called the products of agricultural and mining industry (grain, cotton, cattle, milk, etc.), and materials - manufacturing products (flour, fabric, sugar, etc.).

2. Auxiliary materials - material and production reserves intended to improve consumer properties or the qualities of future finished products. They also make up the real base of finished products.

The division of raw materials and materials on basic and auxiliary is conditional and depends on the organization.

3. Purchased semi-finished products - material and industrial reserves in the form of products that have passed partial treatment that can be used as feedstock and materials.

4. Spare parts (material and industrial reserves intended for repair or maintaining the operational characteristics of fixed assets).

5. Fuel (production, technological, motor).

6. Return waste (remnants of material and production reserves that entered the warehouse with production sites in the form of chips, sawdust, cropping, etc., formed in the process of processing into finished products, fully or partially lost consumer properties of raw materials and materials)

7. Tara (material and industrial reserves intended for packaging, storage, transportation of products, goods and all types of raw materials and materials).

8. Inventory and economic supplies (waters with a useful life of less than 12 months, but taken into account in the composition of material and industrial reserves).

In addition, materials are classified by technical properties and divide into groups: black and non-ferrous metals, rolled, pipes, etc.

These classifications of production reserves are used to build synthetic and analytical accounting, as well as the preparation of a statistical report on the remains, receipt and consumption of raw materials and materials in production and operational activities.

The main tasks of accounting inventory stocks are:

the formation of the actual cost of stocks;

proper and timely documentary design of operations and ensuring reliable data on the preparation, admission and extraction of reserves;

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

monitoring compliance with the regulations established by the Organization, providing uninterrupted production, work and provision of services;

timely identification of unnecessary and excessive reserves for the purpose of their possible sale or identify other possibilities involving them in turnover;

conducting an analysis of the efficiency of stocks.

Basic requirements for financial accounting of material - production reserves:

a solid, continuous and complete reflection of the movement (coming, consumption, movement) and stock availability;

accounting for the number and estimate of stocks;

efficiency (timeliness) accounting of stocks;

accuracy;

compliance with the synthetic accounting of the data of analytical accounting at the beginning of each month (by revolutions and residues);

compliance of the data of warehouse accounting and operational accounting of stocks in the divisions of the organization of the accounting data.

Application by the organizations of software products on accounting should ensure that the necessary information on paper, including indicators contained in accounting registers, internal reporting of the organization and other documents.

Required prerequisites for effective reserves monitoring are:

The presence of properly equipped warehouses and storerooms or specially fitted sites (for open storage stocks);

Placement of reserves in the sections of the warehouses, and within them - in individual groups and type - varieties (in stacks, racks, on the shelves, etc.) in such a way that their rapid acceptance, vacation and inspection is provided; In the storage places of each type of stocks, a label should be attached with the data on the reserve;

Equipping places of storage of stocks by weight economy, measuring devices and measuring tara;

The use of centralized delivery of materials from the warehouses of the organization in the workshop (divisions) on agreed schedules, and at construction sites from suppliers, basic warehouses and components directly to construction objects on the complete depository; reduction of unnecessary intermediate warehouses and storage rooms;

Organization, where it is necessary and advisable, sites of centralized cutting materials;

Definition of a list of central (basic) warehouses, warehouses (storage rooms), which are independent accounting units;

Establishment of the order of ruling of stocks of stocks (development and approval of norms, compliance with the norms upon leave by materials in the organization's divisions);

Establishment of the procedure for the formation of accounting prices for reserves and the order of their revision;

Definition of the circle of persons responsible for acceptance and leave of reserves (heads of warehouses, storekeners, freight forwarders, etc.), for the correct and timely design of these operations, as well as for the safety of the reserves entrusted to them; Conclusion with these persons in the prescribed manner of written contracts for liability; dismissal and movement of financially responsible persons in coordination with the chief accountant of the organization;

Definition of a list of officials who are given the right to sign documents for receiving and leave from stocks of stocks, as well as issuing permits (skip) to export stocks from warehouses and other places of storage of the organization;

The presence of a list of persons entitled to sign the primary documents approved by the head of the Organization in coordination with the Chief Accountant (the list includes the position, surname, name, patronymic and level of competence (type or types of operations for which this official has the right to make decisions)).

Stocks, both obtained from other organizations (including free) and manufactured in organizations are subject to adoption on the relevant warehouses of the organization.

The amounts paid for stocks that are not exported from the warehouses of suppliers and are on the road are recorded in accounting on accounts of calculations as receivables.

In the absence of an ownership of the organization (the rights of economic management or operational management, respectively), the latter should be taken into account on the lack of material values.

All operations on the movement (admission, relocation, spending) of stocks should be issued by primary accounting documents.

Forms of primary accounting documents are approved:

The State Committee of the Russian Federation on Statistics in coordination with the Ministry of Finance of the Russian Federation - Unified Forms of Primary Accounting Documentation;

relevant ministries and other bodies of federal executive authorities - sectoral forms;

organizations - Forms of primary documents for registration of economic operations, on which unified and sectoral forms are not provided. When developing and approving these forms, the specifics of these organizations are taken into account.

Primary accounting documents should include mandatory details established by the Federal Law "On Accounting":

Title of the document;

Date to compile document;

The name of the organization, on behalf of which a document is drawn up;

Meter of economic operation in physical and monetary expressions;

The name of officials responsible for the commission of the economic operation and the correctness of its design;

Personal signatures of these individuals and their decryption.

In addition, additional details may be included in the primary accounting documents, depending on the nature of the operation, the requirements of the relevant regulations and methodological instructions on accounting, as well as accounting information technology.

Primary accounting documents can be multi-line (into several nomenclature numbers) or single-line (per nomenclature number).

Primary accounting documents must be properly decorated, with the filling of all necessary details, and have appropriate signatures.

In the absence of indicators for individual details in these primary accounting documents, the corresponding row graphs are firing.

A separate list of names can be drawn up and special rules for the design of primary accounting documents for the issuance of highly deficient and (or) expensive reserves (special accounting reserves). The list of such reserves and the special rules of registration of primary accounting documents on their issuance and the procedure for monitoring their spending (use) are established by the head of the Organization for the Representation of the Chief Accountant.

Primary accounting documents must be numbered in advance, or the number is placed in the design and registration of the document. In the Organization, the numbering procedure should ensure that no repetitive numbers have been providing for one reporting year.

Primary accounting documents can be drawn up on paper and machine media. Coding, identification programs and machine processing of documents on machine media must have protection and stored in an organization during the period set for storing relevant primary accounting documents.

1.2. Documentary registration of material and stocks.

Documentary registration of material and stocks is the basis for operational accounting. Inventory accounting documents are divided into documents issuing admission to the organization and documents issued (write-off) of materials.

Documents for admission include:

1. Journal of income cargo (form M-1).

The accompanying documents for the supply of materials are recorded and control over the execution of delivery conditions is carried out.

2. Power of attorney (Form No. M-2 and No. M-2A)

Apply to the execution of the right of persons to act as a trustee of the Organization in obtaining material values \u200b\u200breleased by the supplier by Altage, the Account, the Treaty, order, the Agreement. Power of attorney in one copy draws up the accounting of the organization and gives a receipt to receipt.

Form No. M-2A apply organizations in which the receipt of material values \u200b\u200bby proxy is massive. The issuance of these powers is registered in a predetermined and stated journal accounting for power of attorney.

The issuance of power of attorney to persons not working in the organization is not allowed. The power of attorney must be fully filled and have a sample of a person signature, whose name is discharged. The term of issuance is usually 15 days. Power of attorney to receive commodity and material values \u200b\u200bin the order of planned payments can be issued for a calendar month. Powerful powers are recorded in the journal of accounting for power of attorney in chronological order. The task is confirmed by the information reflected in the root of attorney: the number, date and name of the document is indicated, on the basis of which values \u200b\u200bcome to the organization.

3. Came Order (Form N M-4)

It is used to account for materials coming from suppliers or recycling. The acquisition order in one copy is a materially responsible person on the day of the receipt of values \u200b\u200bon the warehouse. The acquisition order should be written on the actual amount of values.

The graph "Passport number" is filled in the design of economic operations on material values \u200b\u200bcontaining precious metals and stones.

4. Act about the acceptance of materials (form No. M-7)

It is used for registration of acceptance of material values \u200b\u200bhaving a quantitative and high-quality discrepancy, as well as the discrepancy between the assortment with the data of the supplier's accompanying documents; is also drawn up at the acceptance of materials received without documents; It is a legal basis for the claim to the provider, the sender. The necessary additional data not selected in the form of individual lines is recorded in the "Other Data" section.

The act in two copies is compiled by members of the admission committee with the obligatory participation of a materially responsible person and a representative of the sender (supplier) or a representative of an uninterested organization. After accepting the values \u200b\u200bof acts with the application of documents (transport invoices, etc.) transmit: one copy - in the organization's accounting department for accounting for the movement of material values, the other is the supply department or accounting department for the direction of the provider's claim. The Count "Passport Number" is filled only in cases of discrepancies in the design of economic operations on the admission of material values \u200b\u200bcontaining precious metals and stones.

5. Commodity overhead (form 1-T).

Displays if the cargo is issued by road. Consists of two sections: commercial and transport. Commercial regulates the relationship between the supplier and the buyer of the goods; Transport determines the relationship between the owner of the vehicle and its customer. The document is written out by one instance for each of the parties.

6. Commodity overhead (TORG-12 form)

Designed to decorate the receipt of goods. Displays two copies in a materially responsible person. It is the basis for gaining goods from the buyer and write-off of goods from the supplier.

7. Material accounting card (M-17 form)

Material production reserves in stock are recorded according to the nomenclature numbers. For each nomenclature number, materials card accounting card in one instance. The card is discharged in accounting and under the paintwork is transmitted. The materials are taken into account only in physical terms. The record in the card is made on the basis of the arrival and expenditure documents on the day of the operation. The card is affected by the number of received or written off the material and after each operation is the residue is displayed, which allows you to control the number of material and production reserves.

8. Act on the gaining of the material values \u200b\u200bobtained in disassembly and dismantling of buildings and structures (form No. M-35)

The form is used to make the recovery of the material values \u200b\u200bobtained in disassembly and dismantling of buildings and structures suitable for use in the work of work.

The act is drawn up in three copies by the Commission consisting of representatives of the Customer and Contractor, signed by representatives of the customer and contractor.

The first and second copies of the act remain at the customer, the third one - at the contractor. The customer, in turn, the first copy of the act is attached to the submission to the contract.

Documents on vacation of material and industrial stocks are:

1. Limit-intricate map (form No. M-8)

It is used in the presence of limits of the release of materials for registration of materials of materials systematically consumed in the manufacture of products, as well as for current monitoring of compliance with the established limits of the materials of the materials for production needs and is an acquittal document for writing off material values \u200b\u200bfrom the warehouse.

The limit-fence card is written out in two copies of one name of the material (nomenclature number). One copy before the beginning of the month is transmitted to the structural unit - the consumer of materials, the second - warehouse.

Vacation of materials in production is carried out by the warehouse upon presentation by a representative of the structural unit of its instance of the limit-fence card.

The storekeeper notes in both copies of the date and the number of materials released, after which it removes the limit of the limit on the nomenclature number of the material. A storageweller signs in the limit-intricate map, and a representative of the structural unit is described in the wallace limit-intricate map.

To reduce the number of primary documents where it is advisable, it is recommended to make it possible to leave the materials directly in the materials accounting cards (form No. M-17). In this case, the expenditure documents on the release of materials are not issued, and the operation itself is made on the basis of limit cards discharged in one instance, and do not have the values \u200b\u200bof accounting documents. The leave limit can also be specified in the card itself. The representative of the structural unit in obtaining materials is written directly in the accounting cards of materials, and a storage engineer signs in the limit-intake card.

The limit-election card also contains accounting for materials not used in production (refund). In this case, no additional documents are drawn up. Over luminite leave of materials and replacing some types of materials are allowed only to resolve the head of the organization, chief engineer or persons, for this are authorized. The change in the limit is made by the same persons who are given the right to establish it.

Vacation of material values \u200b\u200bis made from those warehouses that are indicated in the limit-intake map. The storekeeper notes in a limit-election date of the date and the number of materials released, after which it removes the limit on each nomenclature number of materials. The surrender by the warehouse of limit-fence cards in the accounting department is made after using the limit. The form of a limit-fence card with partially filled details can be decorated with the help of computing equipment.

2. Requirement-overhead (form No. M-11)

It is used to take into account the movement of material values \u200b\u200bwithin the organization between the structural divisions or materially responsible persons.

The invoice in two copies is the financially responsible person of the structural division passing material values. One copy serves as a warehouse in a warehouse for writing off values, and the second is the receiving warehouse to gain values.

These overheads are drawn up operations for a warehouse or in storage residues from the production of unspent materials, if they were previously obtained on demand, as well as rental and marriage.

The invoice sign financially responsible persons according to the serve and the recipient and pass to the accounting department for taking into account the movement of materials.

3. Watch on vacation of materials to the side (Form N M-15)

It is used to take into account the issuance of material values \u200b\u200bto the farms of its organization, located outside its territory, or third-party organizations, on the basis of contracts and other documents.

The invoice discharges an employee of a structural unit in two copies on the basis of contracts (contracts), outfits and other relevant documents and presented the recipient of attorney to obtain values \u200b\u200bfilled in the prescribed manner. The document shall indicate the contractual value sold by logistical reserves, taking into account VAT, to further determine the financial result from the sale.

The first instance transmits the warehouse as a base for the release of materials, the second - the recipient of the materials.

1.3. Assessment of material and stockpiles.

Stocks, both acquired (received) from other organizations, and manufactured by the Organization, are taken into account by actual cost, taking into account the following features:

1. The actual cost of the reserves acquired for the fee is recognized as the amount of the actual cost of the organization for the acquisition, with the exception of tax on value added and other taxes (except for the cases provided for by the legislation of the Russian Federation).

The actual cost of materials acquired for the fee includes:

The cost of materials |

Transport - procurement costs;

The costs of bringing materials to the state in which they are suitable for use in the purposes provided for in the organization.

2. The actual cost of reserves received by the organization under the contract of donation or free, as well as remaining from the disposal of fixed assets and other property, is determined on the basis of their current market value at the date of adoption of accounting.

3. The actual cost of stocks included in the contribution to the authorized (share) capital of the organization is determined on the basis of their monetary assessment agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

4. Organizations carrying out retailers are allowed to evaluate the purchased goods in prior prices. In this case, the difference between selling and purchased prices is taken into account in the account "Trade margin".

5. The actual cost of reserves in their manufacture itself is determined on the basis of the actual costs associated with the production of these stocks. Accounting and the formation of costs for stock production is carried out by the organization in the manner prescribed to determine the cost of the corresponding types of products.

6. The actual cost of material and production reserves received under contracts involving the fulfillment of obligations (payment) by non-monetary means is recognized as the value of assets transferred or subject to transferable by the Organization. The cost of assets transmitted or to be transferred to the Organization is established on the basis of the price, in comparable circumstances, the organization usually determines the cost of similar assets. Transport and other exchange costs are joined by the cost of reserves directly or are previously credited to the composition of transport - procurement costs, unless otherwise provided by the legislation of the Russian Federation. If the exchange agreement provides for the exchange of unequal goods, the difference between them in monetary form is listed at the side, which submitted the goods of a greater cost, to the debit of calculation account. The resulting debt is repaid in the manner prescribed by the contract.

7. Reserves that do not belong to this organization, but those in its use or disposal, are taken into account on the off-balance accounts in the assessment provided for in the contract, or in the assessment agreed with their owner.

8. In the absence of the price of the specified reserves in the contract or price agreed with the owner, they can be taken into account on the conditional assessment.

9. Estimation of stocks, the cost of which is determined in foreign currency when purchased, is made in rubles by recalculating the amount in foreign currency at the rate of the Central Bank of the Russian Federation, which operates at the date of reserves to accounting accounting.

10. Material - production reserves, for which during the reporting year, the market price has declined, or they are morally outdated or fully or partially lost their initial qualities, reflected in the balance sheet at the end of the reporting year at the current market value, taking into account the physical state of stocks. The reduction in the value of material and production reserves is recorded in accounting in the form of credit.

The reserve for reducing the value of material values \u200b\u200bis created on each unit of material and production reserves adopted in accounting. It is allowed to create reserves for reducing the value of material values \u200b\u200bfor individual species (groups) of similar or related material - production reserves. The creation of reserves are not allowed to reduce the value of material values \u200b\u200bfor such enlarged groups (species) of material - production reserves as the main materials, auxiliary materials, finished products, goods, reserves of a certain operating or geographic segment, and the like.

Calculation of the current market value of material and production reserves is made by the organization based on information available before the date of the signing of accounting reporting. When calculating is taken into account:

Changing the price or actual cost directly related to events after the reporting date, confirming the economic conditions that existed at the reporting date in which the organization has led its activities;

Appointment of material - production reserves;

The current market value of the finished product, in the production of which is used raw materials, materials and other material - production reserves. The reserve under the reduction of the value of material values \u200b\u200bis not created for raw materials, materials and other material - industrial reserves used in the production of finished products, works, providing services, if at the reporting date the current market value of this finished product, works, services corresponds to or exceeds its actual cost . The organization must ensure confirmation of the calculation of the current market value of material and production reserves.

If during the period following the reporting, the current market value of material and production reserves, under the reduction of the value of which the reserve was created in the reporting period, increases, then the corresponding part of the reserve refers to a decrease in the value of material expenses recognized in the period following the reporting period.

The accrual of the reserve for reducing the cost of reserves is reflected in the accounting "Other income and expenses" account. The accrued reserve is debited to an increase in financial results (the score "other income and expenses") as the reserves belonging to it.

11. The cost of materials at bargain prices is the amount of payment established by the Agreement of the Parties in a paid agreement directly for the materials.

Transport and procurement costs are the costs of an organization directly related to the process of harvesting and delivery of materials into the organization. The composition of transport - procurement costs includes:

The cost of loading materials into vehicles and their transportation to be paid by the buyer in the top of the price of these materials under the contract;

Costs for the content of the procurement - warehouse apparatus of the organization, including expenses for the remuneration of employees of the organization directly engaged in the workpiece, acceptance, storage and leave of acquired materials, employees of special procurement offices, warehouses and agencies organized in places of preparation (procurement) of materials, workers, directly engaged in the workpiece (procurement) of materials and their delivery (maintenance) into the organization, deductions to the social needs of these employees.

Note. If the employees of the organization listed in the previous paragraph are engaged not only by the workpiece, acceptance, storage and leave of materials, but also values \u200b\u200brelated to non-current assets, finished products, semi-finished products of their own production, etc., then the cost of maintenance costs - the warehouse apparatus directly on the costs of production on the relevant calculation of overhead items;

Expenses for the content of special procurement points, warehouses and agencies organized in places of blanks (except expenses for labor payments with social benefits);

Charges (surcharges), commission remuneration (cost of services) paid to equipped, foreign economic and other intermediary organizations;

Payment for storing materials in the acquisition places, at railway stations, ports, marins;

Percentage fees for the loans and loans associated with the acquisition of materials before making them to accounting accounting;

Expenses for business trips on the direct preparation of materials;

The cost of losses on materials in the way (shortage, damage), within the limits of natural decrease;

Other expenses.

The costs of bringing materials to the state in which they are suitable for use in the procedure provided for in the organization include the costs of the Organization for processing, processing, refining and improving the technical characteristics of acquired materials that are not related to the production process. These works can be carried out as the own forces of the buyer's organization, as well as third-party organizations. When performing such works by third-party organizations, the cost of bringing the cost of work performed and the costs of transportation to the place of work and back, on loading and unloading, performed by third-party organizations.

When making materials in production and other disposal, their assessment is carried out by the organization in one of the following ways:

a) at the cost of each unit;

b) in terms of average cost;

c) according to the FIFO method (at the cost of the first time for the acquisition of materials).

Previously, when evaluating the write-off, the lifeth method was used. The Ministry of Finance of Russia prohibits from January 1, 2008 in accounting to write off the MPZ method of the Lifto (when the cost of reserves for retirement or transmission to production is estimated at the price of the last received or manufactured party). For this purpose, references were removed to mention this method of write-off in paragraph 58 of provisions No. 34N, paragraph 16, 20, 22 of PBU 5/01, corresponding to it paragraphs 73, 77-79 of the Methodical guidelines on the MPZ and Appendix No. 1 to the instructions.

The use of any of the listed methods for the group (view) of the materials should be made during the reporting year and is reflected in the organization's accounting policy, based on the admission of the sequence of accounting policies.

When writing off (vacation) of materials at the cost of each unit of stocks, two options for calculating the cost of a unit of stock can be applied:

Including all costs associated with the acquisition of stock;

Including only the cost of stock, on Allbiz, which is a simplified version).

The use of a simplified variant is allowed in the absence of the possibility of directly attributing transport - procurement and other expenses related to the acquisition of reserves, on their cost (for example, with centralized delivery of materials).

In this case, the magnitude of the deviation (the difference between the actual expenses for the acquisition of the material and its contractual price) is distributed in proportion to the value of the recorded (released) materials calculated price the price.

The assessment of the released materials at the cost of each reserve unit should be applied by the Organization if the reserves used cannot be used to normally replace each other or are subject to special accounting (precious metals, precious stones, radioactive substances, and the like).

Claim pieces conveniently and expensive goods that are sold in a single copy or small batches. For example, cars, special equipment, jewelry, art objects. The least, this method is suitable for retail (very laborious and in most cases unjustified).

The write-off of goods at the cost of each unit allows you to get absolutely accurate information about the cost of goods sold. Accounting indicators formed with its use are obtained real, without any averaging or deviations. Thus, the assessment of goods at the cost of the unit allows not to conduct separate management accounting of goods. Most of the data necessary for the founders in this method can be taken from the financial statements. This assessment method is convenient and from the point of view of rapprochement accounts. Applying it for accounting, and for tax purposes frees from dual work.

When writing off (vacation) of materials evaluated by the organization for medium cost, the latter is determined for each group (view) of reserves as a private amount of the total cost of the Group (species) of reserves for their number, consistent with the cost, respectively, from the cost and quantity by the residue at the beginning of the month and Received reserves this month.

This method of evaluation is the most common. Its popularity is explained by the fact that it is very convenient in retail and small-pools. Especially if the range of goods sold is quite large, and they are often purchased in small batches. Such goods are, for example, food, cosmetics, household chemicals, stationery. To determine which party includes each sold unit of such a product, it is quite difficult.

The way it is useful and in case the purchase prices all the time "jump". In this case, the averaging of the cost of goods helps to avoid unpredictable profit values \u200b\u200band protects the company from unexpected losses that may arise in some periods.

The average estimate method is convenient and tax accounting. Its application allows you to simplify the planning of tax payments of the company. Also, if you use this method and tax and in accounting, you can avoid the difference between them. Tax and financial indicators with this approach to the assessment of goods are obtained equally averaged. The substantial minus method is that the reporting obtained with its use is usually low-rotation for management purposes.

The write-off (vacation) of materials according to the FIFO method is made in the estimate calculated on the basis of the assumption that reserves are used within a month and another period in the sequence of their acquisition (admission), i.e. Stocks, the first to be processed in production (sale), should be estimated at the cost of the first acquisition time, taking into account the cost of reserves, which are held at the beginning of the month. When using this method, the assessment of materials in stock (in stock) at the end of the month is made according to the actual cost of the last time of the acquisition of materials, and the cost of sold goods, products, works, and services are taken into account by the cost of early acquisition.

One of the advantages of the FIFO method is that the cost of goods, formed by its rules, is usually slightly different from the real one. As a rule, trading firms release the same type of goods in the order of their acquisition. Thus, reporting data obtained using this method, in most cases are quite suitable for managerial purposes.

Apply the FIFO method in tax accounting is beneficial if the actual cost of procured by the company of the same type of goods tends to reduce. This happens with fast-heaving goods (for example, components for computers). For accounting purposes, FIFO method is effective, on the contrary, with steadily growing prices for goods. In this case, the goods will be assessed at the lowest cost. This will lead to the maximum values \u200b\u200bof accounting profits, the greatest amounts of dividends, overestimated values \u200b\u200bof financial indicators (profitability coefficients, liquidity, etc.).

Thus, from the point of view of rapprochement, the FIFO method is inconvenient. At the same time, applying it in both accounting and tax purposes, the firm will be able to receive the most profitable results in only one direction: either it will save on income tax, or demonstrate high financial well-being.

The use of methods of average estimates of the actual cost of materials released into production or written off to other purposes (p. B "and paragraph" B ") can be carried out by the following options:

Based on the average monthly actual cost (weighted assessment), the calculation of which includes the number and cost of materials at the beginning of the month and all arrivals for the month (reporting period);

By determining the actual cost of the material at the time of its release (moving assessment), while the amount of the average estimate includes the number and cost of materials at the beginning of the month and all receipts until the date of vacation. The application of the sliding assessment should be economically justified and provided with appropriate means of computing.

An option for calculating average estimates of the actual cost of materials should be disclosed in the organization's accounting policy.

In the case of significant laboriousness of accounting papers in assessing materials according to the method of medium cost, the FIFO method is allowed to be taken to calculate only the contract price of materials.

It is permitted in analytical accounting and places of storage of materials to apply discount prices. As account prices apply:

a) contract prices. In this case, other expenses included in the actual cost of materials are taken into account separately as part of transport - procurement costs;

b) the actual cost of materials according to the previous month or reporting period (reporting year). In this case, the deviations between the actual cost of materials of the current month and their accounting price are taken into account as part of transport - procurement costs;

c) Planning - estimated prices. In this case, the deviations of the contractual prices from the planning - estimated are taken into account in the composition of transport - procurement costs. Planning - estimated prices are developed and approved by the organization in relation to the level of the actual cost of the corresponding materials. They are intended for use within the organization;

d) the average price of the group. In this case, the difference between the actual cost of materials and the average price of the group is taken into account in the composition of transport - procurement costs. The average price of the group is a variety of planning price. It is established in cases where the nomenclature number of materials is enlarged by combining into one nomenclature number of several sizes, varieties, types of homogeneous materials that have minor oscillations in prices. At the same time, in stock such materials are taken into account on the same card.

With significant deviations of planning prices and average prices from markets, they are subject to revision. Such deviations should not exceed ten percent.

In organizations leading to the accounting of materials according to planning prices, the nomenclature is developed - the price tag.

Nomenclature - price tag is compiled in the context of the sub-accounts of the "Materials" account. Inside subaccounts, they are divided into groups (species). The names of material values \u200b\u200bare recorded indicating the brand, varieties, size, other distinctive features. Each item is assigned a nomenclature number (cipher). The following is the unit of measurement, the accounting price and subsequent price changes (the new price and when it acts).

Nomenclature - price tag can be developed in cases where other types of credentials are applied in the organization.

If the finished products of the organization (including semi-finished products of their own manufacture) are directed to the own needs of the organization and is used as materials, it is taken into account on the debit of accounting accounts for material values.

Example:

At the beginning of the reporting period in the organization there were 10 units of material and production reserves at a price of 10 rubles per unit. For the period there were 3 batch materials: the first was 1,200 units. At a price of 10,10 rub., The second is 1500 units. 10.20 rubles., Third - 1800 units. 10.30 rubles. He was written off for a period of 4,300 units. We define the cost of wrote off materials in three ways.

1. At the cost of the unit:

For the month they wrote off 4,300 units, i.e. Fully the initial balance, the first and second parties, the third party was written off partially. We determine the cost as the amount of works of the written units of each batch on the price of the corresponding party:

Cost \u003d (10 × 10) + (1200 × 10.1) + (1500 × 10.2) + (1590 × 10.3) \u003d 43897 rub.

Determine also the balance at the end of the period:

Residue \u003d 10 + 1200 + 1500 + 1800 - 4300 \u003d 210 units.

As a result, we obtain that the cost of the dispersed materials during the reporting period amounted to 43897 rubles. 210 units left in the organization. Materials at a price of 10.30 rubles.

2. Mid-cost:

2.1. Weighted Evaluation:

We determine the average value of the unit, as the amount of the works of the units of each batch on the price of the party and divide the total number of materials received:

Cost \u003d ((10 × 10) + (1200 × 10.1) + (1500 × 10.2) + (1800 × 10.3)) / 4510 \u003d 10,21 rub.

The cost of written off materials is determined by how the product of the number of units written off on the average value of the unit.

Cost \u003d 4300 × 10,21 \u003d 43903 rub.

The residue at the end of the period is 210 units. 10.21 rubles.

2.2. Sliding rating:

We define the cost of a unit as each batch is received:

Cost 1 batch \u003d (10 × 10) + (1200 × 10.1) / 1210 \u003d 10.1 rubles.

Cost 1 Party \u003d 1210 × 10.1 \u003d 12221 rub.

Cost 2 batches \u003d ((10 × 0) + (1200 × 10.1) + (1500 × 10,2)) / 2710 \u003d 10.15 rubles.

Cost 2 batch \u003d 1500 × 10.15 \u003d 15225 rub.

Cost 3 Parts \u003d ((10 × 10) + (1200 × 10.1) + (1500 × 10.2) + (1800 × 10.3)) / 4510 \u003d 10,21 rub.

Cost 3 batch \u003d 1590 × 10,21 \u003d 16233.9 rubles.

The total cost of written off materials \u003d 43679.9 rubles.

The residue at the end of the period is 210 units. 10.21 rubles.

In this case, the calculation is similar to the method at the cost of the unit.

Chapter 2. Accounting for material and industrial stocks.

2. 1. Interrelation of warehouse and accounting.

To store material reserves in organizations are created:

a) Central (basic) warehouses that are managed directly by the head of the organization or service (supply department) and sales. Central warehouses, as a rule, should be specialized, especially in cases where the organization has materials that require different storage modes. For the storage of finished products are created, as a rule, individual warehouses;

b) Warehouses (storerooms) of workshops, branches and other divisions of the organization.

It should not be allowed to create unnecessary intermediate warehouses and storage rooms, as well as the movement of material reserves from some warehouses to others. Each warehouse by order for the organization is assigned a permanent number, which is indicated on all documents relating to the operations of this warehouse.

Warehouses (pantry) must be provided with good scales, other necessary measuring instruments, measuring tair and fire equipment. Measuring instruments must be periodically checked (re-inflicted) and their brand is carried out. For open storage materials, specially fitted playgrounds are equipped.

In warehouses (storage), material reserves are placed in sections, and inside them - in groups, type and varieties on racks, shelves, cells, in boxes, containers, bags, and other packages and in stacks. Placing material reserves should ensure their proper storage, fast finding, vacation and checking.

The label is attached to the place of storage of material reserves, as a rule, the label is attached, and on the cells (boxes) are made (for example, on the glued sheets of paper or tags) with the name of the material, its distinctive features (brand, article, size, grade, etc. .), Nomenclature number, units of measurement and prices.

In warehouses (in storerooms), appropriate storage regimes of material reserves (temperature-humid and others) should be observed in order to avoid damaging and the loss of the necessary physico-chemical and other properties.

Reception, storage, vacation and accounting of material reserves for each warehouse are imposed on the relevant officials (warehouse manager, storekeeper, etc.), which are responsible for the right reception, vacation, accounting and preservation of stock entrusted to them, as well as for the right and timely design Operations for receiving and leave. Specified officials are subject to contractual liability agreements in accordance with the legislation of the Russian Federation. If in the state of the organization, the unit is missing the position of the head of the warehouse (storekeeper), its duties can be assigned to another employee of the Organization with the obligatory conclusion of a contract for full liability with him. Acceptance of work and dismissal by warehouses, storekeners and other materially responsible persons are carried out in coordination with the chief accountant of the organization.

Head of Warehouse, Storekeeper and other materially responsible persons can be exempt from positions only after a continuous inventory of commodity-material reserves listened and transferring them to another materially responsible person on the act. The act of admission - transmissions is visited by the chief accountant (or by the person authorized by him) and is approved by the head of the organization (or by the person authorized by him), and on warehouses (storage and other places of storage) divisions - the head of the relevant workshop (divisions).

Order of the Chief Accountant of the Organization in terms of taking into account material reserves, registration and submission of accounting documents and reporting (information) are mandatory for the heads of warehouses, storekeners, freight forwarders and other materially responsible and officials, as well as its employees.

Accounting for material reserves (i.e. materials, containers, goods, fixed assets, finished products, etc.) on storage in warehouses (storerooms) of organizations and units are carried out on warehouse cards for each name, variety, articula, brand , size and other distinctive features of material values \u200b\u200b(varieties). When automation of accounting work, the above information is formed on magnetic (electronic) carriers of computing equipment.

In warehouses there is a quantitative variety of material reserves in established units of measurement, indicating the price and quantity.

Accounting for measuring instruments and devices, measuring containers, as well as fixed assets in warehouses (in storerooms) in operation (i.e., used for direct purpose, not on storage), is carried out in the same manner as the accounting of relevant values In other divisions of the organization.

Warehouse accounting cards open on the calendar year by the supply service (supply-sales) organization. At the same time, the details provided for in the cards are filled: the warehouse number, the full name of material values, the variety, article, brand, size, nomenclature number, unit of measure, accounting price, year and other details.

On each nomenclature material number opens a separate card. Warehouse accounting cards are registered by the Organization's accounting service in a special register (book), and with mechanized processing - on the appropriate machine carrier. When registering on the card, the card number and the visa of the employee of an accounting service or a specialist carrying out the accounting function in the organization is raised. Cards are issued to the warehouse manager (storekeeper) on receipt in the registry. In the warehouse accounting cards received by the warehouse manager (storage room) fills the details that characterize the places of storage of material values \u200b\u200b(rack, shelf, cell, etc.).

The credentials of the material reserves stored in warehouses (in storerooms) of organizations and units are affixed at the warehouse accounting cards of the organization. In cases of changes in the credentials on cards, additional entries are made about this, i.e. It is indicated by the new price and with what time it acts.

In the case of applying by the organization as an accounting price of prices of suppliers or the actual cost of materials:

a) a new warehouse card card opens with each price change;

b) Accounting is carried out on the same card regardless of price change. In this case, the Cards on the "price" line indicates the "supplier price" or "actual cost". The new price is written for each operation.

If in the accounting service, the accounting of the materials is carried out in the Saldovoy method, the cards are filled with the form of a negotiable statement, indicating the price, quantity and amounts, respectively, respectively by quantity and amount. Entries in cards, as a rule, produces an accounting service worker. By the decision of the Head of the Organization on the Submission of the Chief Accountant, this work may be assigned to the person leading to the warehouse accounting cards.

Accounting for the movement of material reserves (coming, consumption, residue) in stock (in the storeroom) is carried out directly in a materially responsible person (headstock, storekeeper, etc.). In some cases, it is allowed to establish a warehouse accounting cards on operators with the permission of the Chief Accountant and with the consent of the materially responsible person.

After full filling of the card for subsequent records of the motion of material reserves, the second sheet of the same card and subsequent sheets opens. Card sheets are numbered and stumbled (fasten). The second and subsequent sheets of the card are visited by an accounting service worker at the next check.

When automation (mechanization) of the flow of material reserves, the formation of the accounting documentation and accumulative registers of operational accounting can be represented on magnetic (electronic) carriers of computing equipment.

Based on decorated in the prescribed manner and fulfilled primary documents (parish orders, requirements, invoices, inventory invoices, other receiving and expenditure documents), the warehouse manager (storekeeper) makes entries in warehouse accounting cards indicating the date of operation, name and document numbers and a summary of the operation (from whom received to whom is released for what purpose).

In the cards, each operation reflected in one or another primary document is recorded separately. When performing several identical (homogeneous) operations (several documents), one record can be made with a reflection of the total number of documents. In this case, the content of such records lists the numbers of all such documents or their registry is drawn up. Records in warehouse accounting cards are made on the day of operations and remnants (in the presence of operations) are displayed daily.

Speakers from limit-fence cards in warehouse card accounting cards of materials can be made as the cards are closed, but no later than the last number of the month. At the end of the month in the cards, the results of revolutions on the arrival and consumption and the residue are derived.

Employees of the organization's accounting service leading to material reserves are obliged to systematically, in the time-established organization, but at least once a month, to carry out directly in warehouses (in storerooms) in the presence of the head of the warehouse (storekeeper) checking the timeliness and correctness of the registration of primary warehouse documents Operations, records (coupling) of operations in warehouse accounting cards, as well as the completeness and timeliness of the commissioned documents in the accounting service of the organization.

When conducting in the accounting service of the Saldovogo method of accounting for materials, an accounting worker adopts all records in warehouse accounting cards with primary documents and confirms its signature correctness of removal of card balances. Reconciliation of cards with documents and confirmation of operations by signature of the verifier can also be carried out in cases where the accounting service is carried out with the use of negotiable statements.

When conducting accounting cards in the accounting service of the organization (the first option of the current method), accounting card cards with warehouse cards are checked. Materially responsible persons are obliged to prevent material values \u200b\u200bat the request of the accounting worker of the accounting service.

Periodically, within the time limits established in the organization of document management schedule, the heads of warehouses (storekeepers) must be submitted, and employees of the accounting service or other division of the organization (for example, a computing center) - to accept all the primary accounting documents from them, which have passed (executed) on warehouses (storage) For the corresponding period.

Reception - the delivery of primary accounting documents is issued, as a rule, to the compilation of a registry, on which an employee of the accounting service or other unit of the Organization is described in receiving documents.

The surrender of limit-intricate cards is made after using a limit. At the beginning of the month, all maps should be handed over for the last month, regardless of the use of the limit. If the limit-fence card was issued for a quarter, it is surreated at the beginning of the next quarter, and in the beginning of the second and third months of the current quarter, monthly coupons from quarterly cards are handed over if the tickets were issued.

Prior to the delivery of limit-intricate cards, their data is selected with the shopping instances of the cards (when maps in two copies). The reconciliation is confirmed by the signatures of the head of the warehouse (storekeeper) and the responsible employee of the organization's division received by the materials.

On the results of the warehouses produced in warehouses (in storerooms) of inspections and identified disabilities and violations, as well as measures taken by the employees of the accounting service, which carried out inspections, report the chief accountant of the organization.

If, with a selective warehouse check (pantry), shortage, damage, excess, they are executed, on the basis of which excess occurs, and shortage and loss from damage are written off with simultaneously taking into account their value in the account "shortage and loss of valuables."

The chief accountant of the Organization on the results of the inspections is obliged to inform the head of the Organization on the identified disadvantages and violations.

When making the release of materials with signatures of recipients directly in warehouse accounting cards, without registration of expenditure documents, warehouse accounting cards at the end of each month are transmitted to the accounting service or other division of the registry organization and after processing (compiling the relevant accounting registers) return to the warehouse. When using computing equipment, the cards are transmitted to the computing center and after entering the data returns to the warehouse.

If the warehouses (storerooms) of individual units of the organization (branches, industries, workshops, utilities, etc.) are located on the accounting service of the organization at a remote distance, receiving primary accounting documents and the audit can be carried out directly in the accounting service of the organization or other division of the organization ( For example, a computing center). In this case, the primary accounting documents are submitted on time (transmitted, sent) to the appropriate units of the Organization with the register of documents in which the numbers and names of the submitted documents are specified.

In addition, the warehouse manager (storageman) submits to the specified division of the organization on the same date the statement of the material remains at the end of the reporting month or quarter. The formability of the residual materials, the procedure for its preparation and the frequency of submission is established by the decision of the head of the Organization on the submission of the chief accountant.

An accounting worker should produce checks on the deadlines established by the chief accountant in remotely located warehouses established by the chief accountant.

After the calendar year, the remnants on January 1 of the next year are transferred at the warehouse accounting cards, which are transferred to newly open cards for the next year, and the cards of the expired year are closed (marks are made: "The residue was transferred to the 200_ year card. N ...") , stitching (fed) and surrender to the organization's archive.

As indicated by the head of the supply service (supply and sales) and the permission of the chief accountant, the warehouse accounting card may be conducted (continued) and in the next calendar year. In the necessary cases, new cards can be closed and open in the middle of the year.

In warehouses (in storerooms), instead of warehouse card cards, keeping accounting in warehouse books. In the books of warehouse accounting, the personal account opens on each nomenclature number. Facial accounts are numbered in the same order as cards. For each personal account, the page (sheet) is highlighted or the required number of sheets. Each personal account provides and filled out the details indicated in warehouse cards. At the beginning or at the end of the book, the table of contents of personal accounts are placed indicating the numbers of personal accounts, the names of material values \u200b\u200bwith their distinctive features and the number of sheets in the book.

Books of warehouse accounting should be numbered and laid. The number of sheets in the book is assigned by the signature of the chief accountant or the person, the Commissioner, and the seal. Books of warehouse accounting are registered in the accounting service of the organization, which is being recorded in the book indicating the number of the registry. An organization may establish a different procedure for issuing books of warehouse accounting.

Warehouse accounting of material reserves can be conducted using the funds of computing technology. In this case, the operator (registers) is introduced by information (details), provided for in warehouse card cards, and data of primary accounting documents directly into the means of computing.

During certain intervals, but at least once a month, a negotiable statement (tabulegraph) is drawn up on the movement of material values, which reflects:

Personal account numbers;

Nomenclature numbers (if available);

Names of material values \u200b\u200band their distinctive features;

Unit of measurement;

Residue at the beginning of the reporting period;

Coming during the reporting period;

Consumption for the reporting period;

The rest at the end of the reporting period.

In the Counts "Parish for the reporting period" and "Consumption for the reporting period", operations are reflected, as well as the results of coming and consumption. In the negotiable statement in these graphs, only the final data on the arrival and consumption may be reflected. In this case, if necessary, separate stagrants (printouts) of revolutions for each nomenclature number indicating each operation on arrival and consumption. In addition, if necessary, the Salda statements can be compiled separately with the indication of material reserves to certain dates (i.e., without indication of revolutions).

When conducting warehouse accounting, a mechanized way of a warehouse accounting card may not be conducted. With mechanized processing of operations with accounting service, adequate control over the movement of material values \u200b\u200bshould be carried out.

With a small nomenclature of materials and small revolutions, it is allowed on all or in separate warehouses (storage rooms) of organizations and units instead of cards (books) of warehouse accounting to conduct monthly material reports. The monthly material report reflects the data (details), which are available in warehouse accounting cards, the balance of materials at the beginning of the month, arrival and consumption per month and the rest of the month. At the same time, several graphs may be given to the recording of operations on arrival and consumption, including to reflect the information about the receipt of materials (from suppliers, from other warehouses and units of the organization, etc.), vacation (manufacturing units serving production and farms , for sale, etc.) and (or) for what purposes. In monthly material reports, materials are usually reflected in which there was a movement (arrival or consumption) in this month. In this case, the beginning of each quarter is a balanced statement over the entire nomenclature of materials of this warehouse (pantry). In material reports, the amount (on arrival, consumption and residues) of material values \u200b\u200bis also indicated. The amount is filled (taxation) by the accounting service of an organization or a specialist carrying out an accounting function, or a warehouse manager (storekeeper).

Material reports with the application of all primary documents are submitted to the accounting service of the Organization to the timeline established in the organization. The list of warehouses (storage rooms), on which monthly material reports are underway, the form of the report, the procedure for its preparation, submission and verification is determined by the decision of the head of the Organization on the Submission of the Chief Accountant.

In organizations with the internal audit service, the function to control the movement of material values \u200b\u200bin the warehouses of the organization and other storage places or part of these functions can be carried out by the specified service. By decision of the head of the organization, the specified work can be carried out by the audit organization in the process of providing audit services.

Material and production reserves in accounting can be taken into account by two options: quantitatively sums and operational accounting (Saldov).

With the quantitative sum of the methods in the accounting card, the accounting cards are created, the difference between the cards in the warehouse in the fact that the accounting of materials, except for the quantitative expression, is carried out in monetary terms. At the end of the month, accounting cards are checked with warehouse cards, and then according to the cards of the cards are drawn up negotiable statements on the principle: one line of the statement is one nomenclature number. Vedomosti are compiled separately by materially responsible persons, in warehouses. Then the final lines of statements are checked with subaccounts of account 10 "Materials" and with a score as a whole.

With the balanced method, the accounting cards in accounting do not harde it, but use warehouse cards. Periodically, the employee of the accounting checks the correctness of filling and maintaining the warehouse cards, as evidenced by the date of the inspection and its signature. At the end of the month, the warehouse worker is the statement of accounting for the remains of material and stock in stock and transmits it for reconciliation with a similar statement in the accounting department. Accounting The obtained proven residues translates at discount prices into a monetary expression. The final lines of statements are checked with subaccounts of account 10 "Materials" and with a score as a whole.

The disadvantage of the quantitative sum of the method is to duplicate the accounting cards in accounting, however, this operation allows you to control the warehouse of materials. With the balance method, the advantage - minimum cost of accounting, but the possibility of controlling the warehouse accounting of material and production reserves is reduced.

In practice, it is advisable to apply a combined method for taking into account materials.

2.2. Synthetic accounting of material and industrial stocks.

The following synthetic accounts are used to account for the MPZ:

10 "Materials";

11 "Animals on growing and fattening";

14 "reserves under the cost of material values";

15 "Production and acquisition of material values";

16 "Deviation in the value of material values";

41 "Goods";

43 "Finished products";

Wootband accounts:

002 "Commodity and material values \u200b\u200badopted for responsible storage",

003 "Materials taken into recycling",

004 "Goods adopted by the Commission",

"Special snap-in, transmitted".

At small enterprises, all production reserves can be taken into account on one synthetic account 10 "Materials". The account 10 "Materials" is intended to summarize information on the presence and movement of raw materials, materials, fuels, spare parts, inventory and household accessories, containers, etc. The values \u200b\u200bof the organization (including those in the way and recycling).

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

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

To account 10 "Materials" the following subaccuses may be opened, provided for in the "Accounting Accounting Plan of Financial and Economic Activities":

1 "Raw materials and materials";

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

3 "fuel";

4 "Tara and Tare Materials";

5 "Spare parts";

6 "Other materials";

7 "Materials transmitted in processing to the side";

8 "Building materials";

9 "Inventory and household supplies" and others;

10 "Special equipment and special clothing in stock";

11 "Special equipment and special clothing in operation."

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

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

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

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

On subaccount 10-4 "Tara and Tare Materials" takes into account the presence and movement of all types of containers (except as used as an economic inventory), as well as materials and parts intended for the manufacture of containers and its repair (parts for assembling boxes, barrel riveting, iron hoist and etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are recorded on subaccount 10-1 "raw materials and materials". Organizations carrying out trading activities take into account the packaging under the goods and the container will generate on account 41 "goods".

The subaccount 10-5 "spare parts" takes into account the presence and movement of acquired or made for the needs of the main activity of spare parts intended for the production of repairs, replacing worn parts of machines, equipment, vehicles, etc., as well as automotive tires in stock and Turnover. There is also a movement of the exchange fund of full-digit machines, equipment, engines, components, assemblies created in repair units of organizations, at technical exchange offices and repair factories. Car tires (tire, camera and rim tape) located on wheels and in stock during the vehicle, included in its initial value, are taken into account as part of fixed assets.

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

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

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

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

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

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

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

Depending on the accounting policy adopted by the Organization, the receipt of materials can be reflected using accounts 15 "Preparation and acquisition of material values" and 16 "Deviation in the value of material values" or without using them.

In the case of using accounts by organizing 15 "Production and acquisition of material values" and 16 "Deviation in the value of material values", on the basis of the regulatory documents received by the Organization, the providers are made on the debit of account 15 "Preparation and acquisition of material values" and the loan of accounts 60 "Calculations suppliers and contractors ", 20" Main Production ", 23" Auxiliary Production ", 71" Calculations with accountable persons ", 76" Calculations with different debtors and creditors ", etc. Depending on where those or other values \u200b\u200bcame from, and on the nature of the costs of the workpiece and delivery of materials into the organization. At the same time, recording on the debit of account 15 "Preparation and acquisition of material values" and a credit of account 60 "Calculations with suppliers and contractors" is made regardless of when the materials entered the organization - before or after receiving the payment documents of the supplier.

The account 15 "Production and acquisition of material values" is intended to summarize information on the preparation and acquisition of material and production reserves related to the means in circulation. In the debate of the account 15, "the preparation and acquisition of material values" refers to the purchase value of the material and production reserves, according to which there are estimated suppliers' settlement documents. On credit of account 15 "Preparation and acquisition of material values" in correspondence with a score of 10 "Materials" refers to the value of actually entered the organization and spent material and industrial reserves.

The amount of difference in the cost of acquired material and production reserves, calculated in the actual cost of acquisition (preparation), and accounting prices are charged from account 15 "Preparation and acquisition of material values" to account 16 "Deviation in the value of material values". The balance of the account 15 "Production and acquisition of material values" at the end of the month shows the presence of material and production reserves on the way.

Account 16 "Deviation in the value of material values" is intended to summarize information about the differences in the value of acquired material and production reserves, calculated in the actual cost of acquisition (preparation) and discount prices, as well as data characterizing the amount differences. The amount of the difference in the cost of acquired material and production reserves, calculated in the actual cost of acquisition (preparation) and accounting prices, is written off into the debit or credit of the account 16 "Deviation in the value of material values" from account 15 "Production and acquisition of material values." The accumulated on the account 16 "deviation in the value of material values" difference in the cost of acquired material and production reserves, calculated in the actual cost of acquisition (preparation), and accounting prices are written off (reversal - with a negative difference) to the debit of accounting costs of production (expenditures on Sale) or other relevant accounts. Analytical accounting on account 16 "Deviation in the value of material values" is conducted in groups of material and industrial reserves with approximately the same level of these deviations.

If the organization does not use accounts 15 "Preparation and acquisition of material values" and 16 "Deviation in the value of material values", the certification of materials is reflected in the account on the debit of account 10 "Materials" and Credit Credit 60 "Calculations with suppliers and contractors", 20 " Main production ", 23" Auxiliary Production ", 71" Calculations with accountable persons ", 76" Calculations with different debtors and creditors ", etc. Depending on where those or other values \u200b\u200bcame from, and on the nature of the costs of the workpiece and delivery of materials into the organization. At the same time, the materials are accepted for accounting regardless of when they were received - before or after receiving the supplier's settlement documents.

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

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

With the disposal of materials (selling, write-off, transmission, free of charge and other) their cost is written off into the debit of account 91 "Other income and expenses".

Consider the example of the accounting method using accounts 15 and 16. This method of accounting for the MPZ is convenient in cases where the enterprise uses a variety of materials in its activities, prices for which they can change depending on which suppliers they are purchased and from others factors, as well as with constant change in the cost of transport services and other expenses included in the cost of the MPZ. In this case, the MPZ can be taken into account by accounting (planned) prices, which are calculated and persistent constant for some time.

The purchase value of the MPZ, as well as other costs associated with their acquisition, are taken into account by the debit of account 15 "Preparation and acquisition of material values". From the loan of this account, the cost of the MPZ at discount prices is written off into the debit of account 10. The difference between the actual cost of the MPZ and their value at discretion is reflected in correspondence of accounts 15 and 16.

These operations are issued by wiring:

Dt 15 CT 60, 71, 76 ... - reflected purchased value of the MPZ and other expenses related to their acquisition;

Dt 10 Kt 15 - the MPZ is credited at discount prices;

DT 15 Kt 16 - written off the excess of the actual cost of the MPZ over the accounting price;

Dt 16 CT 15 - written off the excess of the IPU accounting of the actual cost.

Thus, all costs that form the actual cost of the MPZ are reflected in the debit of account 15. When the MPZ admits to the enterprise, they come to account 10 at discount prices.

Example:

The organization has acquired materials for use in industrial activities. The cost of materials determined by the terms of the contract. - 360,000 rubles. (including VAT - 60,000 rubles).

To pay for materials on April 1, 2003. The bank was taken a loan for a period of 1 year in the amount of 360,000 rubles. Interest rate - 2.5% per month, the amount of accrued interest - 9000 rubles. monthly.

Estimated documents from the supplier were received on April 10, 2003, the materials were paid on April 15, 2003, they were recruited on May 5, 2003.

In addition, enterprise expenses related to the acquisition of materials:

travel expenses of the representative of the organization leaving the plant to the plant to enter into an agreement: the fare is 3,024 rubles. (including VAT - 480 rubles, sales tax - 144 rubles), hotel price - 1500 rubles. (The invoice is missing), daily - 500 rubles. Transport organization services for the delivery of materials - 36 000 rubles. (including VAT - 6000 rubles.). Insurance costs (5% of the value of the material transported) - 18,000 rubles. These costs are included in the cost of acquired materials on the basis of paragraph 6 of PBU 5/01. In addition, the cost is included in the cost of interest on the loan accrued for April, since the materials are accepted for accounting in May. Starting from May, the accrued interest in the cost of materials does not turn on.

If the costs to be included in the cost of materials are carried out until the acquisition and posting of materials, they need to be reflected in the account 97 "expenditure of future periods". VAT amounts paid by such expenses may be taken to deduct, provided that the services have been rendered and paid and are appropriately executed documents.

			Amount, rub.
April 2003
Received a bank in the bank
Employee Money for travel expenses issued
Requests unused accountable funds
Reflected purchased value of materials after receiving the calculated documents
Accrued VAT on materials
Travel expenses are included in the actual cost of materials
Accrued VAT on travel expenses
VAT on travel expenses is made to deduct
Paid materials
Accrued interest on the loan for April 2003 are included in the actual cost of materials
The loan interest paid
Material delivery services paid
Delivery costs are included in the actual cost of materials
Accrued VAT on transport services
VAT on rendered and paid transport services adopted to deduct
VAT on acquired materials is passed to deduct
Accrued interest on the loan for May 2003
The loan interest paid

Thus, the actual cost of acquired materials:

300 000 + 4 544 + 9 000 + 30 000 \u003d 343 544 rub.

Depending on which credentials for these materials are installed in the enterprise, the following options are possible:

A) the cost of the acquired batch of materials at discount prices - 325,000 rubles.

B) the cost of the acquired batch of materials at discount prices - 355,000 rubles.

The write-off of materials on the accounting costs of production costs is carried out at discount prices, so at the end of the period you need to adjust and bring the value of the decisive materials before the actual cost.

If the credentials are less than the actual cost in account 16, the positive differences between the actual cost of materials and accounting prices are accumulated (debit balance). These differences are written off in the debit of cost accounting accounts:

Dt 20, 23, 25, 26 ... CT 16

If the credit prices exceed the actual cost, then the account 16 accumulates the negative differences between the actual cost of materials and accounting prices (credit balance). These amounts are reversed:

Dt 20, 23, 25, 26 ... CT 16 - Storn

Thus, ultimately, raw materials and materials are written off into production at actual cost.

Currently, there are no indications in regulatory acts on how to write off the costs of production costs of the difference between the actual cost and accounting prices. Therefore, some authors conclude that it is possible to write off the entire amount of accumulated differences to the accounting accounts. However, this method of write-off leads to distortion of the cost of materials written off in production and, as a result, the cost of production, since, depending on whether the debit or loan balance was formed on account 16, the cost of the wrured materials will differ from the actual cost in the direction of increasing or decreasing .

In addition, the deviations accumulated on account 16 relate to all materials - both released to production and to the remnants in stock.

Therefore, a different way to write off deviations is proportional to the value of materials written off in production at discount prices.

To do this, it is necessary to determine the percentage of the value of the materials written off in production, in the total value of the materials (the amount of the balance at the beginning of the month and the cost of the materials received). The amount of deviations to be debited is determined by multiplying the value obtained by the total amount of deviations at the end of the month.

We use the data of the previous example, where it was determined that the actual cost of acquired materials - 343,544 rubles. At the beginning of the month, the balance of materials on account 10 in planned and accounting prices is 250,000 rubles, on account 16 debit balance - 9500 rubles. For a month, materials in the amount of 375,000 rubles were written off in production. in planning prices.

A) the accounting price of the acquired materials - 325,000 rubles. (It is below the actual cost).

Dt 10 kt 15 - 325 000 rub.

DT 16 Kt 15 - 18 544 rub.

Written materials in production:

Dt 20 Kt 10 - 375 000 rub.

375 000 / (250 000 + 325 000) x 100% \u003d 65.22%.

(9500 + 18 544) x 65.22% \u003d 18 290 rubles.

The deviation in the cost of materials is written off:

Dt 20 Kt 16 - 18 290 rub.

250 000 + 325 000 - 375 000 \u003d 200 000 rub.

Saldo on account 16 at the end of the month (by debit):

9 500 + 18 544 - 18 290 \u003d 9 754 rub.

B) the accounting price of acquired materials - 355,000 rubles. (above the actual cost).

The actual cost of acquired materials has been formed:

DT 15 kt 60, 66, 71, 76 - 343 544 rub.

Acquired materials are credited at discount prices:

Dt 10 kt 15 - 355,000 rubles.

Reflected deviation in the value of materials:

Dt 15 kt 16 - 11 456 rub.

Written materials in production:

Dt 20 Kt 10 - 375 000 rub.

The share of the value of materials released into production, in the total value of the materials:

375 000 / (250,000 + 355,000) x 100% \u003d 61.98%.

The amount of deviations in the value of materials to be debited:

(11 456 - 9 500) x 61.98% \u003d 1212 rubles.

The deviation in the cost of materials is repaid:

DT 20 CT 16 - Storno - 1212 rubles.

Account balance 10 at the end of the month at discount prices:

250,000 + 355 000 - 375 000 \u003d 230,000 rubles.

Saldo on account 16 at the end of the month (on credit):

11 456 - 9 500 - 1 212 \u003d 744 rubles.

If the accounting of materials is carried out according to planned and accounting prices using accounts 15 and 16, while reflecting the balance sheets in the balance sheet should be guided by paragraph 25 of the Methodological recommendations on the procedure for the formation of indicators of the accounting reporting of the Organization, approved by the Order of the Ministry of Finance of the Russian Federation of July 28, 2000 No. 60.

The debit balance on account 16 is added to the cost of the remnants of the MPZ, reflected in the relevant articles of the group of "stocks". If the balance account is 16 credit, then the corresponding amount is deducted from the cost of the remnants of the MPZ. Thus, the balance sheet reflects the actual cost of the remnants of the IPUs, regardless of how their accounting is conducted - according to actual cost or on planned and accounting prices.

To summarize information about the availability and movement of finished products (products of production) and goods, the following invoices are intended: 40 "Production (works, services)", 41 "Goods", 42 "Trading markings", 43 "Finished products", 45 "Products shipped. "

Account 40 "Production (works, services)" is intended to summarize information on issued products supplied by customers of work and services rendered during the reporting period, as well as identifying deviations of the actual production cost of these products, works, services from the regulatory (planned) cost. This account is used by the organization if necessary.

At the debit of account 40 "Production (works, services)" reflects the actual production cost of products issued from the production of products and services rendered (in correspondence with accounts 20 "Basic Production", 23 "Auxiliary Production", 29 "Services and farms ").

According to the credit account 40, the production (work, services) "is reflected in the regulatory (planned) cost of produced products, jobs and services rendered (in correspondence with accounts 43" Finished products ", 90" sales ", etc.).

Comparison of debit and loan revolutions on account 40 "Production (works, services)" For the last number of month, the deviation of the actual production cost of manufactured products, and services rendered from the regulatory (planned) cost is determined. Savings, i.e. Exceeding the normative (planned) cost of the actual, is broadcast on credit account 40 "Production (works, services)" and the debit of account 90 "Sales". Overrun, i.e. Exceeding the actual cost over the regulatory (planned), is written off from account 40 "Production (works, services)" in the debit of account 90 "Sales" additional record.

Account 40 "Production (works, services)" closes monthly and balance does not have the balance at the reporting date.

Score 43 "Finished products" is intended to summarize information on the presence and movement of finished products. This account is used by organizations carrying out industrial, agricultural and other industrial activities.

Finished products purchased for configuration (the cost of which is not included in the cost of the organization of the organization) or as goods for sale, are taken into account on account 41 "goods". The cost of the work performed and the services rendered on account 43 "Finished products" is not reflected, and the actual costs of them as sales are written off from accounting costs of production for account 90 "Sales".

Acceptance of finished products made for sale, including products, partially intended for the organization's own needs, is reflected in the debit of accounts 43 "Finished products" in correspondence with accounting accounts for production or accounts 40 "Production (works, services). " If the finished products are fully sent to use in the organization itself, it may not come to account 43 "finished products", but is taken into account on account 10 "Materials" and other similar accounts, depending on the purpose of this product.

When recognized in accounting, revenue from the sale of finished products, its cost is written off from account 43 "Finished products" in the debit of account 90 "Sales".

If the revenue from the sale of shipped products, a certain time cannot be recognized in accounting (for example, when exporting products), then until revenue is taken into account, this product is taken into account in the account of 45 "goods shipped". In case of actual shipment, it is recorded on a credit account of 43 "Finished products" in correspondence with the account of 45 "goods shipped".

When taking into account the finished products on a synthetic account 43 "Finished products" at the actual production cost in analytical accounting, the movement of its individual items can be reflected at discount prices (planned cost, selling prices, etc.) with the release of deviations of the actual production cost of products from their value at discount prices. Such deviations are taken into account by homogeneous groups of finished products, which are formed by the organization based on the level of deviations of the actual production costs from the cost at discount prices of individual products.

With the write-off of finished products from account 43 "Finished products" related to this product, the amount of deviations of actual production costs from the cost at prices adopted in analytical accounting is determined by the percentage calculated on the basis of the relationship of deviations to the balance of finished products at the beginning of the reporting period and deviations for Products entered the warehouse during the reporting month, to the value of this product at discount prices.

The amounts of deviations of the actual production cost of finished products from its cost at discount prices related to shipped and sold products are recorded on the loan of account 43 "Finished products" and the debit of appropriate accounts with additional or storage records, depending on whether they represent recalculation or savings .

Analytical accounting on account 43 "Finished products" is conducted in storage places and separate types of finished products.

If an enterprise uses only an account 43 "Finished products", then the accounting may be carried out either by actual production costs during the month (single, individual production), or on the normative (planned) cost and separately the deviation of the actual cost of finished products from its accounting cost. The deviation must be taken into account on a separate account subaccount 43.

For example:

released from the production of finished products at account prices D43 K20 80,000 p

at the end of the month, the actual cost is defined and the amount of deviations that are written off by the record are calculated:

overrigas D43 / Off K20 +16 000 R

saving D43 / Off K20 (Red Storn)

the sale of products to customers and its shipment within a month is reflected at the accounting prices of the Wiring D90 / 2 K43 / ECS 65 000 r.

at the end of the month, the amount of deviations for the sale of products are calculated:

overrigas D90 / 2 K43 / OFF +6500 R

economy D90 / 2 K43 / Off (Red Storn).

The balance of finished products at the beginning of the month was:

At the actual production cost of 36 000 p.

At the accounting value 40 000 r.

D 43 "Finished products" to

	Accounting value	Deviation	Actual value		Accounting value	Deviation	Actual value

To determine the amount of deviations, it is necessary to find% deviations:

The amount of deviations \u003d 65000 × (+10%) \u003d +6500 p.

With the second version of the accounting, the account 40 "Production (works, services) is used. The entire amount of deviations of the actual production cost from its accounting value is written off into account 90 "Sales". In this case, accounting on account 43 finished products are taken into account on the regulatory (planned) cost:

products were issued from the production of actual production costs: D40 K20 96000 R

regulatory (planned) cost of the production issued from the production of products is written off at the expense of 43 "Finished products": D43 K40 80000 R

vacation products Buyers: D90 / 2 K43 65000 R

the amount of deviations of the actual production cost of the regulatory (planned) cost is written off: D90 / 2 K40 +16000 R

On the account 43 "Finished products" in the residue, finished products in the amount of 40000 p on the regulatory (planned) cost were listed.

Chapter 3. Inventory of material and stocks.

General rules for carrying out inventory.

The number of inventories in the reporting year, the date of their conduct, the list of property and financial obligations tested for each of them is established by the head of the organization, except for the following cases:

when transferring property of the organization for rent, buy, sell, and as well as in cases provided for by law in the transformation of a state or municipal unitary enterprise;

before the preparation of annual financial statements, except for the property, the inventory of which was carried out no earlier than October 1 of the reporting year. Inventory of fixed assets can be held once every three years, and library funds - once every five years. In areas located in the extreme north and equivalent areas, the inventory of goods, raw materials and materials can be carried out during their smallest residues;

when changing financially responsible persons (for the day of acceptance - the transfer of cases);

when establishing the facts of theft or abuse, as well as damage;

in case of natural disasters, fire, accidents or other emergency situations caused by extreme conditions;

when liquidating (reorganization) of the Organization before drawing up the liquidation (separation) balance and in other cases provided for by the legislation of the Russian Federation or regulatory acts of the Ministry of Finance of the Russian Federation.

with a collective (brigade) material liability of inventory are carried out when changing the head of the team (brigadier), when retired from the team (brigades) more than fifty percent of its members, as well as at the request of one or more members of the team (brigades).

For inventory in the organization, a permanent inventory commission is being created.

With a large amount of work, work inventory commissions are created for simultaneous inventory of property and financial obligations. With a small amount of work and the existence in the organization of the Audit Commission, the implementation of inventories is allowed to impose on it.

The personal composition of permanent and working inventory commissions approves the head of the Organization. The document on the composition of the commission (order, decree, the order is registered in the book of control over the implementation of orders for inventory.

The inventory commission includes representatives of the administration of the organization, accounting workers, other specialists (engineers, economists, technology, etc.). The inventory commission can include representatives of the organization's internal audit of the Organization, independent audit organizations. The lack of at least one member of the Commission during inventory serves as the basis for recognizing the results of inventory invalid.

Prior to the start of checking the actual availability of the property of the Inventory Commission, the recent and expenditure documents or reports on the movement of material values \u200b\u200band cash should be obtained.

The Chairman of the Inventory Commission brings all the arrival and expenditure documents attached to registries (reports), indicating "before inventory to" __________ "(date), which should serve as a basis for determining property balances to the beginning of the inventory on accounting data.

Materially responsible persons give receipts that, by the beginning of the inventory, all expenditure and profitable documents on property were commissioned or transferred to the Commission and all values \u200b\u200breceived for their responsibility were reconciled, and the dropped out of the expenses. Similar receipts also give individuals with accountable amounts for the purchase or power of attorney to receive property.

Information on the actual presence of property and reality taken into account financial obligations is recorded in inventory inventory or inventory acts of at least two copies.

The inventory commission provides completeness and accuracy of introducing data on the actual balances of fixed assets, stocks, goods, funds, other property and financial obligations, the correctness and timeliness of the design of inventory materials.

The actual presence of property during inventory is determined by mandatory counting, weighing, measurement.

The head of the Organization should create conditions that provide full and accurate verification of the actual availability of property within the time limit (to provide workforce to outweigh and move goods, technically serviceable weight management, measuring and control devices, measuring tair).

According to materials and goods stored in the intact packaging of the supplier, the number of these values \u200b\u200bcan be determined on the basis of documents with a mandatory check in nature (to the sample) of part of these values. Determination of weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

When inventory of a large number of weighing goods, the provisions of the plumbs lead separately by one of the members of the inventory commission and the financially responsible person. At the end of the working day (or at the end of the challenge), the data of these statements merge, and the resulting result is made in the inventory. Acts of measurements, technical calculations and looseness of plunders are attached to inventory.

Checking the actual property availability is made with the obligatory participation of financially responsible persons.

Inventory inventories can be filled with both the use of computational and other organizational equipment and manually. Inquisions are filled with ink or ball handle clearly and clearly, without blots and cleansing.

Names of inventory values \u200b\u200band objects, their number indicate in descriptions of the nomenclature and in units of measurement taken into account.

On each page, the inventory indicates the number of sequence numbers of material values \u200b\u200band the total amount of the amount in the natural indicators recorded on this page, regardless of which units of measurement (pieces, kilograms, meters, etc.) these values \u200b\u200bare shown.

Bringing errors is performed in all instances of the description by overclocking incorrect entries and stations over the crossed correct records. Corrections should be specified and signed by all members of the Inventory Commission and financially responsible persons.

In favorites it is not allowed to leave empty lines, on the last pages, unfollowing lines are hard. On the last page, the inventory should be made a mark about checking prices, a taxation and counting of outcomes for signatures of persons who made this check.

Opisi sign all members of the inventory commission and financially responsible persons. At the end of Ozii, financially responsible persons give a receipt confirming the verification by the property commission in their presence, on the absence of any claims to members and accept the property listed in the inventory for responsible storage.

When testing the actual availability of property in the case of a change in financially responsible persons, the assist adopted in Obia in obtaining, and the surrender was in the delivery of this property.

The property on the responsible storage leased or obtained for processing is compiled separate inventories.

If the property inventory is carried out within a few days, then the premises where material values \u200b\u200bare stored, when careing the inventory commission should be sealed. During interruptions in the work of inventory commissions (at the lunch break, at night, for other reasons), the inventory should be stored in the box (cabinet, safe) in a closed room where an inventory is carried out.

In cases where materially responsible persons discovered after an inventory of error in the opposes, they must immediately (before the opening of the warehouse, storeroom, section, etc.) declare this to the Chairman of the Inventory Commission. The inventory commission carries out the specified facts and, if confirmed, it makes the correction of the errors in the prescribed manner.

For inventory registration, it is necessary to apply the forms of primary accounting documentation for property inventory and financial obligations or the form developed by ministries, departments. In particular, inventory of working livestock and productive animals, birds and beekeepers, perennial plantings, nurseries are applied forms approved by the Ministry of Agriculture and Foods of the Russian Federation for agricultural organizations.

At the end of the inventory, control checks are carried out by the correctness of the inventory. They should be carried out with the participation of members of inventory commissions and financially responsible persons, be sure to open the warehouse, storeroom, section, etc., where inventory was carried out.

The results of control checks for the correctness of the inventory are drawn up and recorded in the book of accounting of control checks the correctness of the inventory.

In the mertineventory period in organizations with a large nomenclature of values, selective inventory of material values \u200b\u200bcan be carried out in places of storage and processing. Control audits of the correctness of inventory and selective inventories carried out in the mertineventory period are carried out by inventory commissions upon order of the head of the organization.

Detected when inventory discrepancies of the actual availability of property with accounting data are governed in accordance with the Regulations on accounting and reporting in the Russian Federation in the following order:

fixed assets, material values, cash and other property, which are surplus, is subject to gaining and enrollment, respectively, financial results from the organization or an increase in funding (funds) in a budget organization, followed by the establishment of surplus and perpetrators;

dealual of values \u200b\u200bwithin the limits approved in the procedure established by law is written off by order of the organization's head, respectively, on the costs of production and treatment from the organization or to reduce funding (funds) from a budget organization. The rules of decline can be used only in cases of identifying actual shortages.

dealting of values \u200b\u200bwithin the established norms is determined after the deficiency of the values \u200b\u200bof the excessive values \u200b\u200bin the reimbirth. In the event that after the exposure to the reimbirth conducted in the prescribed manner, there was still a shortage of values, then the norms of natural loss should be applied only by the name of the values \u200b\u200bfor which the shortage is established. In the absence of rules, the decrease is considered as a shortage of above;

the shortage of material values, cash and other property, as well as damage over the norms of natural liability relate to the perpetrators. In cases where the perpetrators are not established or in recovery from the guilty persons denied by the court, losses from shortage and damage are written off on the costs of production and appeal from the organization or decrease in financing (funds) in a budget organization.

In the documents submitted to write off the lack of values \u200b\u200band damage over the norms of natural loss, there must be decisions of investigative or judicial authorities confirming the lack of perpetrators or a refusal to recover damage from the perpetrators or the conclusion of the fact of valuables received from the technical control department or relevant specialized organizations (quality inspections, etc.).

The mutual offset of excessive and shortage as a result of the auction can be allowed only in the form of an exception for the same time-checked period, in the same inspected person, in relation to the inventory values \u200b\u200bof the same name and in the identical quantities. On the allowed reduction materially responsible persons represent detailed explanations of the inventory commission.

In the event that when there is a deficiencies with excessive surplus, the cost of missing values \u200b\u200bis higher than the value of the values \u200b\u200bfound in excess, this difference in value refers to the perpetrators. If specific culprits are not established, then the sum differences are considered as shortage over the rules of decrease and are debited in organizations on the costs of circulation and production, and in budget organizations to reduce funding (funds).

The difference in the cost of the reimbursement towards the shortage formed not due to the fault of financially responsible persons, in the protocols of the Inventory Commission, an exhaustive explanation of the reasons for which such a difference is not attributed to the perpetrators.

Proposals for the regulation of discrepancies identified in the inventory of the actual availability and accounting data are submitted for consideration by the head of the organization. The final decision takes the head of the organization.

The inventory results should be reflected in the accounting and reporting of the month in which the inventory was completed, and on annual inventory - in the annual accounting report. These results of the inventories carried out in the reporting year are summarized in the statement of the results identified by the inventory.

3.2. Conducting inventory of material and industrial stocks and reflection of its results on accounting accounts.

Commodity and material values \u200b\u200b(production reserves, finished products, goods, other stocks) are recorded in stock for each individual name indicating the species, groups, quantities and other necessary data (article, varieties, etc.).

Inventory of inventory of inventory values \u200b\u200bshould, as a rule, are carried out in the order of the location of values \u200b\u200bin this room.

When storing commodity and material values \u200b\u200bin various isolated premises, one materially responsible person is carried out inventory in consistently in storage places. After checking the values, the entrance to the room is not allowed (for example, being seated) and the Commission goes to work into the following room.

The Commission in the presence of the head of the warehouse (storage room) and other materially responsible persons checks the actual availability of inventory-material values \u200b\u200bthrough mandatory recalculation, outweightening or interacting. It is not allowed to contribute data on the balances of values \u200b\u200bfrom the words of financially responsible individuals or according to accounting, without checking their actual availability.

Commodity and material values \u200b\u200bentering during inventory are made by financially responsible persons in the presence of members of the inventory commission and come on the registry or heading report after inventory. These commodity and material values \u200b\u200bare recorded in a separate inventory under the name "Commodity and material values \u200b\u200breceived during inventory." In addition, the date of receipt, the name of the supplier, the date and number of the arrival document, the name of the goods, the number, price and amount are indicated. At the same time, at the receipt document, signed by the Chairman of the Inventory Commission (or on his instructions of the commission member), a "after inventory" is made with reference to the Date of the Options in which these values \u200b\u200bare recorded.

With prolonged inventory in exceptional cases and only with the written permission of the head and chief accountant of the organization in the inventory process, commodity and material values \u200b\u200bcan be discussed by financially responsible persons in the presence of members of the inventory commission. These values \u200b\u200bare recorded in a separate inventory under the name "Commodity and material values \u200b\u200breleased during inventory." It is drawn up invested by analogy with documents for received commodity and material values \u200b\u200bduring inventory. In the expenditure documents, a mark is made signed by the Chairman of the Inventory Commission or to order a member of the Commission.

Inventory of inventory of commodity values, which are shipped, not paid for by buyers in the warehouses of other organizations, is to verify the validity of listened amounts on the relevant accounting accounts.

On accounts for consideration of commodity and material values \u200b\u200bthat are not at the moment of inventory in the subsection of financially responsible persons (on the way, goods shipped, etc.) can only be the amounts confirmed by properly decorated documents: on the path - the calculated documents of suppliers or others. replacement documents, according to shipments of documents presented to buyers (payment orders, bills, etc.), on overdue payments - with mandatory confirmation of the Bank's institution; According to the warehouses of third-party organizations - the preserved receipts, reissued on the date close to the date of the inventory.

Previously, the reconciliation of these accounts with other corresponding accounts must be performed. For example, the "Goods shipped" account should be installed, whether the amount is not listed on this account, the payment for some reason is reflected in other accounts ("Calculations with different debtors and creditors", etc.), or amounts for materials and goods actually paid and obtained, but partitioned.

Finds are compiled separately on commodity and material values, which are shipped, not paid on time by buyers and in warehouses of other organizations. In escapes on commodity and material values, on the way, for each individual shipment, the following data are given: Name, quantity and cost, shipping date, as well as a list and numbers of documents, on the basis of which these values \u200b\u200bare taken into account on accounting accounts. In escapes on commodity and material values, shipped and not paid on time by buyers, for each individual shipment, the name of the buyer, the name of commodity-material values, the amount, shipping date, the date of statement and the number of the settlement document are given.

Commodity and material values \u200b\u200bstored in warehouses of other organizations are recorded in OPI on the basis of documents confirming the delivery of these values \u200b\u200bfor responsible storage. In described on these values, their name, quantity, variety, cost (according to accounting data) are indicated, the delivery date for storage, storage, rooms, and dates of documents.

In escapes on commodity and material values \u200b\u200btransferred to the processing of another organization, the name of the processing organization, the name of values, the number, the actual value according to the accounting data, the date of the transfer of valuables in the processing, numbers and dates of documents are indicated.

Low-value and helpful items in operation are inventory on places of their location and materially responsible persons on which they are stored.

Inventory is carried out by examining each item. Inventory, low-value and helpful items are recorded according to the names in accordance with the nomenclature adopted in accounting.

When inventory of low-value and spending items issued in individual use of employees, the preparation of group inventory describes with an indication of those responsible for these items of persons on which personal cards are open, with partitioning them in Otia.

Overalls and table linen, sent to washing and repairs, should be recorded in inventory inventory on the basis of statements - overhead or receipts of organizations carrying out these services.

Low-value and helpful items that have come into disrepair and not written off, inventory inventory are not included, but is drawn up with an act with an indication of the operating time, reasons for dissenting, the possibility of using these items on economic purposes.

Tara is submitted in Obia by type, intended purpose and a qualitative state (new, used, requiring repair, etc.). At the container who came into disrepair, the inventory commission includes an act to write-off indicating the causes of damage.

As a result of the inventory, shortage of either surplus of logistical reserves can be revealed.

The surplus of the MPZ, identified as a result of the inventory carried out, is reflected in the accounting records of commercial organizations as other income (10 "Materials" debit, credit 91 "Other revenues and expenses" account), and in non-commercial organizations refer to increasing income.

When identifying the facts of shortage, theft, deterioration of materials, their actual cost or its part (when damaged materials) is written off from the account of account 10 "Materials" into the debit of account 94 "shortage and loss from damage to values."

From the account 94, the cost of the missing and spoiled materials is written off on the accounts of production and circulation costs (if losses within normal terms), in the debit of account 73 "Calculations with personnel on other operations", subaccount "Calculations for compensation for material damage" (when establishing specific perpetrators) , In the debit of account 91 "Other incomes and expenses" (in the absence of specific perpetrators or if in the recovery of missing or spoiled values, the court denied). In non-commercial organizations, the shortage over the norms of loss in the absence of the perpetrators are written off to increase expenses.

The cost of materials lost as a result of natural disasters or other force majeure circumstances is written off from credit account 10 "Materials" in the debit of account 99 "Profit and losses". Materials spent during the elimination of disaster consequences are also debited from account 10 to account 99.

Conclusion.

Production reserves constitute a significant part of the value of the property of the enterprise, and the costs of material resources in some industries reach 90% and more in the cost of products. Therefore, the increase in control over the state of production reserves and their rational use has a significant impact on the profitability of the enterprise and its financial position.

The main direction of increasing the efficiency of the use of production reserves is the introduction of resource-saving, low-waste and waste-free technologies. The rational use of stocks also depends on the completeness of collecting and using waste and their valued assessment. Significant importance for the safety of production reserves has the presence of technically equipped storage rooms with modern high-dimensional devices and devices that allow me to mechanize and automate warehouse operations and warehouse accounting.

It is possible to significantly improve the accounting of production reserves, improving the documents applied and accounting registers, i.e. More widely using accumulative documents (limit-election and components, statements, etc.), the preliminary statement of documents on the movement of materials and operational documents on the computer, warehouse accounting cards as a consumable document on the materials released (a defective system of materialization of materials) and DR .

To improve control over the presence and safety of material and industrial reserves, it is necessary to carry out inventory inventory in accordance with the rules provided for in regulatory documents.

Improvement of accounting and control contributes to a reliable reflection of information about material and production reserves in the financial statements. What is important for analyzing the activities of the enterprise and the definition of its financial condition.

Material and production reserves are the main (after money) the current asset of the majority of enterprises belonging to the trade and manufacturing sector. Since material and production reserves are the main material component of the production cycle, their accounting is exclusively important for all levels of accounting and its users. In most industries, material reserves are also the main component of direct material costs, separately consistent as the cost of production or cost of sales. In most cases, material and production reserves are the main component of the cost of products, which shows the effectiveness of this type of activity as such as such, as well as the effectiveness of management efforts. For commercial and industrial enterprises, detailed material accounting is the most important. For enterprises providing consulting services, the accounting of material and production reserves used to maintain the functioning of the office and consultants will be more important. Data on material and industrial reserves relate to indirect costs of the company as a whole.

The correct accounting of material and industrial reserves is also very important due to the significant impact of the correctness of the calculation of inventories on the financial statements and the financial result of the company as a whole. It is believed that the main purpose of material accounting is precisely precisely determining profits (and, as a result, assessing equity capital), and not the actual value of stocks. Most investors and lenders make their decisions based on the size of the profit indicated in the financial statements, and evaluating material and industrial stocks, as well as the clarity of compliance with their accounting.

Bibliography.

Tax Code of the Russian Federation.

Civil Code of the Russian Federation.

About accounting: Federal Law of 11/21/1996 No. 129 - FZ // Meeting of the Legislation of the Russian Federation. - 1996. - № 48.

Chart of accounting accounts of financial and economic activities. - 2nd ed., Act. - M.: Publishing House Omega-L, 2005. - 128 p.

Position on accounting and reporting in the Russian Federation. - Approved by the Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34.

PBU "Accounting of material and production reserves" (PBU 5/01). - Approved by the Order of the Ministry of Finance of the Russian Federation of 09.06.2001 No. 44N.

PBU "Revenues of the Organization" (PBU 9/99). - Approved by the Order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 32N.

PBU "Organization's expenses" (PBU 10/99). - Approved by the Order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 33N.

Methodical instructions on accounting of material and industrial stocks. - Approved by the Order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n.

Methodical instructions on property inventory and financial obligations. - By order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49.

Resolution on the approval of unified forms of primary accounting documentation for labor accounting and its payment, fixed assets and intangible assets, materials, low-value and spending items, work in capital construction of October 30, 1997 No. 71a.

Kondrakov N.P. Accounting: Tutorial. - M.: Infra-M, 2004. - 592 p. - (Series "Higher Education").

How to write off goods is profitable. / S.E. Hapova, Chief Specialist of the Internal Audit Department of OJSC Krasnoyarsk Airlines, G, N, Sokolova, Expert of the magazine // Rubbukh. - 2006 - No. 21. - P. 82-90.

Tupitsyn A.L., Accounting and analysis of material and production reserves, Novosibirsk. - 2007. - 100 s.

Pronon E.A. Production reserves // Accounting, 2006.- №23.

Glushkov I.E. "Accounting". Moscow - 2002

Access S.R. Synthetic and analytical accounting of production reserves // "New in accounting and reporting", N 6, 2001.

Babchenko TN. Accounting for material and industrial reserves // Russian Tax Courier No. 5, 2001.

Bondar E. Inventory of property. Commodity and material values \u200b\u200b// Accounting app to the newspaper "Economics and Life" No. 46, 2004.

Bryzgalin A.V., Bernik V.R., Golovkin A.N. Material costs. Tax and accounting // Taxes and financial law, 2003 256 p.

Volkov N.G. Accounting for production reserves // Accounting No. 4, 2001. p.

Voloshin D.A. Accounting for material and industrial stocks. Commentary on the methodological instructions for the use of PBU 5/01 // HeadsBuch No. 4, 2002.

Gukkayev V.B. Acquisition of raw materials and materials for industrial needs: problems of accounting and taxation // Consultant Accounting No. 2, 2003.

Yermishechkin N.P. Application of accounts 15, 16 and accounting prices - reflection in accounting policies // Financial and accounting Consultations № 1, 2002.

Efremova A. A. Formation of the accounting value of material and industrial reserves // Accounting № 14, 2002

Morozova M.G. Warehouse accounting of goods // "Glavbukh", sectoral application "Accounting in trade", N 2, 2001

accounting Accounting for materials at the enterprise (1) Task \u003e\u003e Accounting and audit

Suppliers, as well as accrued before adoption accounting MPZ interest on borrowed funds, if ... influenced the order of accounting accounting MPZ. 35 orders of the Ministry of Finance from ..., as well as accrued before adoption accounting MPZ percent on borrowed funds, if ...

Assets used as raw materials, materials, etc. In the production of products intended for sale (performance, services), acquired directly for resale, as well as the organization used for managerial needs.

Accounting Tasks MPZ

The main tasks of accounting in this area:

monitoring the safety of material values \u200b\u200bin places of storage and at all stages of processing;

correct and timely documentation of all operations on the movement of material values; identification and reflection of the costs associated with their preparation; Calculation of the actual cost of consumed materials and their remains in storage places and balance sheet items;

systematic control over compliance with established reserves, identification of unnecessary and unused materials, their implementation;

timely implementation of calculations with suppliers of materials, monitoring materials on the way, non-modulated supplies.

Classification of logistical reserves in accordance with PBU

MPZ accounting should be carried out in accordance with PBU 5/01 "Accounting for material and production reserves" (approved by the order of the Ministry of Finance of Russia from 09.06.01 N 44N).

According to the specified PBU, the composition of material and industrial reserves include: raw materials, materials, etc., used in the production of products intended for sale, assets used for managerial needs, intended for sale, as well as goods purchased or received from others. Legal or individuals or intended for sale.

The main part of the MPZ is used as labor items and in the manufacturing process. They are fully consumed in each production cycle and fully transfer their value to the cost of products.
Depending on the role that diverse production reserves play in the production process, they are divided into the following groups:

raw materials and basic materials;

auxiliary materials;

purchased semi-finished products;

waste (Return), fuel;

packaging and tare materials, spare parts;

inventory and household supplies.

An accounting unit of the MPZ, in addition to the nomenclature number, there may be a party, a homogeneous group, etc.

At the same time, the selected unit should ensure the formation of full and reliable information about reserves, as well as proper control over their presence and movement.

MPZ accounting on accounting accounts

The following synthetic accounts are used to account for the MPZ:

The off-balance account "Special equipment transmitted".

Forms of primary documentation

Accounting for industrial reserves is carried out on the basis of the following primary documents: a receipt order, power of attorney, an act of acceptance of materials, a limit-intricate card, requirements for internal movement, invoicing materials, warehouse accounting cards, material accounting statements in warehouse.

Evaluation of production reserves

Picking MPZ.

In accordance with PBU 5/01, material and production reserves are accepted for accounting at actual cost.

The actual cost of material and production reserves acquired for the fee is recognized as the amount of the actual cost of the organization for the acquisition, with the exception of tax on value added and other taxes (except in cases provided for by the legislation of the Russian Federation).
The actual costs of acquiring material and industrial reserves can be:

amounts paid in accordance with the Supplier's contract (seller);

the amounts paid to organizations for informational and consulting services related to the acquisition of material and production reserves;

customs duties and other payments;

non-refundable taxes paid in connection with the acquisition of a unit of material and industrial stocks;

remuneration paid by intermediary organization through which material and production reserves are acquired;

costs for the workpiece and delivery of logistical reserves to the place of use, including insurance costs;

• other costs directly related to the acquisition of material and industrial stocks.

Evaluation of the MPZ when disposing

In accordance with PBU 5/01, on vacation of material and industrial stocks in production and other disposal, their assessment is made by the organization (goods taken into account on the sales (retail) cost) by one of the following methods:

at the cost of each unit;

average cost;

at the cost of the first time for the acquisition of material and industrial reserves (FIFO method);

The use of one of the methods according to the type (group) of stocks is made during the reporting year.

Inventory MPZ.

In accordance with the requirements of the regulatory acts in the field of accounting, at least once a year, the Organization should conduct an inventory of property owned by it (assets).

Inventory, the actual presence of the relevant objects of property (assets) is detected, which is compared with the data of accounting registers.

The order of inventory (the number of inventories in the reporting year, the dates of their holding, the list of property being checked for each of them, etc.) is determined by the head of the organization, except in cases where the inventory is required.

Reflection in the accounting balance sheet of the MPZ

Data on the MPZ (reserves balance at the end of the period) in the balance sheet are reflected in the article "Stocks".

There are still questions on accounting and taxes? Ask them on the accounting forum.

Material and Production Reserves (MPZ): Details for Accountant

• Trance spending when procurement of materials by the Organization on USN: Accounting and Tax Accounting

  PBU 5/01 "Accounting for material and production reserves" (hereinafter - PBU 5/01 ... Methodical instructions on accounting of material and industrial reserves (approved by the Order of the Ministry of Finance of the Russian Federation from ... USN; - Encyclopedia of decisions. Accounting of material and production stocks; - Encyclopedia solutions. Accounting acquisition ...

• How to reflect marriage in the absence of guilt employees

  The material and industrial reserves of the organization should be guided by: - \u200b\u200bPBU 5/01 "Accounting for material and production reserves ..." (hereinafter - PBU 5/01); - Methodical instructions on accounting records of material and industrial reserves ... The property is subject to inventory (for example, material and production reserves in the warehouse N ...). ... when storing and transporting material and production reserves within the norms of natural ...

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

  The material and industrial reserves of the organization should be guided by: - \u200b\u200bPBU 5/01 "Accounting for material and production reserves ..." (hereinafter - PBU 5/01); - Methodical instructions on accounting records of material and production reserves ... The property is subject to inventory (for example, material and production reserves in the warehouse N ..). ... when storing and transporting material and production reserves within the norms of natural ...

• About how taxation expenses with the taxpayer were not shared
• Direct and indirect tax expenses

  To the costs associated with the acquisition of material and industrial stocks. Meanwhile, delivery services .... Secondly, semi-finished products are not material and industrial reserves, but relate to unfinished production ... Act - PBU 5/01 "Accounting for material and production stocks". In it, semi-finished products of their own production ... also finished products are part of material and industrial reserves intended for sale (final result ...

• On the term of use and qualifications of assets and obligations

  In PBU 5/01 "Accounting of material and production reserves" and 6/01 "Accounting for the main ... in PBU 5/01" Accounting of material and production reserves "and 6/01" Accounting for the main ...

• Losses from the shortage and damage to the MPZ: on the norms of natural loss and not only

  ...) damage during storage and transportation of material and industrial reserves (MPZ) can be taken into account for purposes ...) Cleaings when storing and transporting material and production reserves (MPZ) can be taken into account for purposes ...) damage during storage and transportation material - Production reserves. Accounting procedure for this type of expenses ...

• Management management and approaches to the write-off of illiquid

  Accounting for PBU 5/01 "Accounting for material and production reserves" and IFRS (IAS) 2 "Reserves ...

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

  Categories of fixed assets in the category of material and stockpiles? The organization carries out production activities. In ... categories of fixed assets in the category of material and industrial stocks? On this issue we adhere to ...; accounting of material and industrial stocks, "as well as methodological instructions on accounting of material and industrial reserves, approved ...

Material and production reserves are part of working capital, their competent, systematized accounting is a guarantee of effective enterprise management. The lack of reliability of data on the presence and movement of material and production reserves can lead to incorrect management accounting and as a result, to losses.

Materials are one of the component parts of the property of the economic entity necessary for the normal implementation and expansion of its activities.

Materials serve the sphere of production and are its material basis. They are needed to ensure the production process, the formation of value.

The effectiveness of the enterprise activity depends largely on the proper determination of the need for materials. The optimal security of materials leads to minimizing costs, improving financial results, to the rhythm and coherence of the work of the enterprise. Owning materials leads to freezing and deferred resources. Among other things, this is expensive to the company, because there are additional costs of storage and warehousing, to pay property tax. The understatement of materials can lead to interruptions in the production and sale of products, to the late implementation by the enterprise of its obligations. And in the other case, the result is an unstable financial condition, irrational use of resources leading to the loss of benefits.

The main tasks of the accounting of materials are: control over the safety of material resources, the compliance of warehouse reserves; control over the implementation of plans for supply materials; identifying the actual costs associated with the workpiece; monitoring compliance with the norms of production consumption; the correct distribution of the value of the materials consumed in the production of calculation objects; Rational assessment of materials.

From the objectivity and reliability of information generated on the market for the accounting of material and industrial reserves, the amount of value added tax, the cost of production, financial result, taxable profit, the amount of income tax is dependent. All of the above determines the relevance of the topic of course work.

The goal of the course work is to study the organization of accounting of logistical reserves.

To achieve the goal of the study, it seems appropriate to solve the following tasks:

1. Investigation of the essence, classification, assessment, regulatory and legal regulation of material and industrial stocks as an object of accounting and control;

2. Studying the organization and maintenance of material and production reserves in the enterprise under study;

The object of the study is material - production reserves.

Subject of research - accounting of material and industrial stocks of the enterprise.

Course work consists of introduction, two main chapters and conclusions and proposals.

The work was used material sources of periodic press (Accounting magazines, "Glavbuch", "Practical Accounting"), as well as works of specific authors (N.P. Kondrakov, I.E. Glushkov, V.Ya. Kolinov and others .), Different revealing issues and problems of accounting of the shipping process and sales of finished products in the enterprise in modern economic conditions

1. Theoretical basis for accounting inventory reserves

1.1 The concept and evaluation of material and production reserves

In accordance with PBU 5/01, assets are accepted as logistical reserves in accounting as material and industrial stocks:

used as raw materials, materials, etc. in the production of products intended for sale (performance, service provisions);

intended for sale (finished products and goods);

used for the management needs of the organization (auxiliary materials, fuel, spare parts, etc.).

The main part of material and industrial stocks is used as labor items in the production process. They are fully consumed in each production cycle and fully transfer their value to the cost of products.

Depending on the role that a variety of types of production reserves play in the production process, they are divided into the following groups: raw materials and basic materials, auxiliary materials, purchased semi-finished products, waste (return), fuel, containers and tare materials, spare parts, inventory and Household accessories. The specified classification of production reserves is used to build synthetic and analytical accounting in order to obtain information about the remains, receipt and consumption of raw materials and materials in production and operational activities.

Raw materials is an original product that has not been subjected to primary processing. It includes products of industries (ore, coal, gas, etc.) and agricultural products (milk, seeds, sugar beets, etc.).

The main materials are the manufacturing products produced in the process of processing the feedstock (metal, sugar, etc.)

Purchased semi-finished products or semi-finished products of own production are the materials that have passed certain processing stages, but not yet finished products. Their proportion of production reserves is determined by the level of specialization and cooperation of production.

Auxiliary materials are used to give certain qualities created by the product (paints, varnishes, etc.). They can also be applied in order to ensure normal conditions of production process (lighting, heating), maintenance of production equipment (lubricating and versogular materials), etc. In different industries, depending on the role and consumption, the same materials are considered as major or as auxiliary.

Return waste - materials remaining after use, lost fully or partially their source consumer qualities (metal trimming, fabric flaps).

Fuel as a type of production reserves is used for technological purposes as a motor energy or economic needs. It does not matter the type of fuel.

Tare and tare materials are subject to objects used for packaging, transportation, storage of various materials. They have nothing to do with the production process of manufacturing products, but, contributing to the safety of materials during storage and transportation, provide higher qualitative characteristics of raw materials and materials in the process of their use, as well as finished products.

Spare parts are designed to repair and replace the extensive components and parts of the active part of fixed assets - machinery and equipment.

Inventory, tools, household supplies, as well as spare parts, are rather considered not as objects, but as a means of labor. This determines the features of not only the organization of their accounting in the process of harvesting and putting on the balance, but also repayment of the initial cost.

From January 1, 2008, the order of the Ministry of Finance of Russia was entered into force of March 26, 2007 No. 22n, which made changes to the accounting rules of material and production reserves. The main amendment was the exception to the methods of assessing the material and production reserves of estimates at the cost of the latter by the time of acquisition (Lifts - Last-IN).

Existing methods for evaluating material and industrial stocks:

at the cost of each unit;

average cost;

at the cost of the first acquisitions (FIFO).

Material and production reserves are accepted to accounting on actual cost, which is dependent on how they come to an economic entity. The actual cost of material and production reserves is made up of purchased value (amount paid by the Supplier (Seller) in accordance with the Treaty) and the cost of their acquisition.

The purchase value of the material and industrial reserves with the exception of VAT and other reimbursed taxes is the main component of the cost. The price of goods (or the order of its definition) is established by the parties to the contract of sale (supplies) and in accordance with paragraph 1 of Article 485 of the Civil Code of the Russian Federation, the buyer pays the goods at these prices. If the contract is not provided, it is determined on the basis of paragraph 3 of Article 424 of the Civil Code of the Russian Federation and is equal to the price of goods sold under similar circumstances for similar products.

The actual cost of logistical reserves (without VAT and other reimbursed taxes) includes:

payment of interest for the purchase on credit provided by the provider of these resources;

accrued interest on borrowed funds attracted to acquire reserves (before making them to account);

markups (surcharges);

commission remuneration paid to equipped, foreign economic organizations;

customs duties;

transportation costs, storage and delivery of material reserves to their place of use, if not included in the purchase price;

costs until reserves to a state suitable for use in planned prices;

other costs directly related to the acquisition of material and industrial stocks.

The set of data costs should be reflected in the concluded contracts.

accounting Material Production Reserve

In the actual cost of acquiring material and industrial stocks, general and other similar costs are not included, except when they are directly related to the acquisition of material and production reserves.

The actual cost of material and industrial reserves included in the contribution to the authorized (share) capital of the organization is determined on the basis of their monetary assessment agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

Synthetic accounting of materials at discount prices is allowed on account 10 "Materials". With a cumbersome cost structure, the application of account 10 makes it difficult to calculate the actual cost of acquired material and industrial resources.

The actual cost of materials can only be calculated at the end of the month when the accounting course will have the terms of this cost (payment documents from suppliers of materials or invoice for transportation, loading and unloading work and other expenses). The movement of materials occurs in organizations every day, and the receipt and expenditure documents on materials should be issued in a timely manner, as operations are performed and reflected in accounting. Therefore, it becomes necessary to use solid, in the current accounting, predetermined prices called accounting.

The reflection of the acquisition of materials in the current accounting accounting can be carried out in two ways (the method must be specified in the organization's accounting policies):

either on account 10 (without the use of accounts 15 "preparation and acquisition of material values" and 16 "deviation in the value of material values");

either on accounts 10, 15, 16.

When organizing the accounting of material and industrial reserves without the use of accounts 15, 16 on account 10, when replacing stocks, their actual cost should be reflected. Transport and procurement costs in this case can be included in the actual cost or reflected on a separate subaccount to the account 10. Calling materials reflect the record:

(Depending on where they came from where you received certain values \u200b\u200band on the nature of the costs of the workpiece and delivery of materials into the organization). Accounting for calculations with suppliers of commodity and material values \u200b\u200blead in a journal-order number 6 (Appendix 1).

In fact received in the organization and credited at discount prices, material values \u200b\u200bin accounting are recorded:

16 The difference accumulated on the account between the actual cost of acquisition (preparation) and their accounting price is written off (reversed with a negative difference) in debt accounting costs of production costs, sales costs, or other relevant accounts in proportion to the value at the accounting prices of materials consumed in the production of materials. With this embodiment, the deviations of the actual cost of materials from the cost of them at discount prices increases the control functions of the accounting.

Commodity and material values \u200b\u200bare the most liquid assets of the organization (except for cash), and their real balances, costs are important indicators for financial analysis. Thus, the correct accounting of inventories significantly affects the financial statements and the financial result of the organization as a whole.

In the accounting balance of the organization in Section II "Redevelopment Assets" on the group of articles "Reserves of Articles" Raw materials, materials and other similar values \u200b\u200b"are included on material and industrial reserves.

1.2 Regulatory regulation of logistical reserves

Accounting for material production reserves is governed by the following regulatory documents:

1. "On accounting." Federal Law of 21.11.96 No. 129-FZ (as amended. Subsequent changes and additions).

2.Shudan Code of the Russian Federation. Parts I - IV.

3. Local on accounting and accounting reporting in the Russian Federation. Approved by order of the Ministry of Finance of the Russian Federation dated 29.07.98 No. 34N (as amended by the Order of the Ministry of Finance of the Russian Federation of 24.03.2000 No. 31n).

4. Online accounting accounts of financial and economic activities of the organization and instructions for its use. Approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n.

5. Registration on accounting records of material and production reserves - PBU 5/01. Approved by the order of the Ministry of Finance of the Russian Federation of 09.06.01 No. 44N (as amended by the orders of the Ministry of Finance of the Russian Federation of 11/27/06 No. 156n and dated March 26, 2007 No. 26n).

6.Metryal instructions on accounting of material and industrial stocks. Approved by order of the Ministry of Finance of the Russian Federation dated December 28, 01 No. 119n.

7.Metryal instructions on accounting of special tools, special devices, special equipment and special clothing. Approved by the Order of the Ministry of Finance of the Russian Federation of 26.12.2000 No. 135n.

9. Album new unified forms of primary accounting documentation. Approved by the Resolution of the State Statistics Committee of Russia from 30.10.97 No. 71a.

10. The Non-high Code of the Russian Federation. Part 2. Federal Law of 05.08.2000 No. 117-FZ.

11. Putting on accounting "Accounting for state aid" - PBU 13/2000. Approved by order of the Ministry of Finance

RF of 16.10.2000 No. 92N (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 No. 115n) .12. Position on accounting "Accounting for loans and loans and costs for their maintenance" - PBU 15/01. Approved by the Order of the Ministry of Finance of the Russian Federation of 02.08.01 No. 60N (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 No. 115n and from 11/27/06 No. 155n).

1.3 Documentary registration of the flow of logistical reserves

The movement of logistical reserves in the organization occurs in the implementation of economic operations to enter, move, vacation to production and implementation. Proper and timely documentary design of the mentioned operations makes it possible to prevent various violations, increases the disciplinedness of financially responsible workers.

As you know, all economic operations conducted by the Organization should be issued by exclusive documents. These documents serve as primary accounting documents, on the basis of which accounting records are conducted. These documents are taken to account if they are compiled in the form contained in the albums of unified forms of primary accounting documentation (Article 9 of the Federal Law of 21.11.96 No. 129-FZ "On Accounting Accounting"; further - the Act of accounting).

Forms of primary documentation for the accounting of materials and brief instructions to fill them approved by the Resolution of the State Statistics Committee of Russia from 30.10.97 No. 71a.

The said accounting law allows organizations to use and independently developed the form of the primary accounting document, if the albums of the unified forms of primary accounting documentation will not be such to reflect a certain operation. At the same time, the administrative document is issued on the possibility of using the developed form of the document. The document itself must contain the following mandatory details:

title of the document;

date to compile document;

the name of the organization, on behalf of which a document was drawn up;

meters of economic operation in physical and monetary terms;

the name of posts responsible for the commission of the economic operation and the correctness of its design;

personal signatures of these persons (paragraph 2 of Article 9 of the Act Accounting).

Usually in organizations that the main activity is the production, stocks of materials are replenished due to their acquisition under supply contracts. The main provisions of such a contract are set out in Articles 506-524 of the Civil Code of the Russian Federation. Under the supply contract, the Supplier undertakes to deliver products within a consistent price and in accordance with coordinated technical requirements within a certain period of time. The contract must definitely determine the nomenclature (range), the number and quality of products, the delivery time and price. In the absence of these conditions in the contract, it is considered not disconnected.

Material and production reserves can be included in the organization in various ways:

from suppliers - in the form of bargain 12 (Appendix 2);

from accountable persons who acquire them for cash;

from its own production, from the write-off of the fundamental fundamentals - the invoice for internal movement (Appendix 3).

The form number and the name of the documents are presented in Table 1.1.

Table 1.1.

Form number and documents when issuing material and industrial reserves

Documentary registration of the receipt of raw materials and materials, of course, depends on the method of their receipt to the organization. Suppliers are industrial and agricultural organizations, trade and intermediary structures, individual entrepreneurs, individuals. In addition, raw materials and materials can enter the organization and accountable persons, if raw materials and materials are purchased for cash.

In large organizations, as a rule, there is a special supply service providing the timely flow of raw materials and materials.

Thus, material - production reserves are an article of a balance asset, including: stocks of fuel, raw materials, materials, work in progress and unrealized finished products. This balance sheet is used in determining the share of raw materials and materials in the total volume of industrial product.

An accounting unit of financial and production reserves is chosen by the organization independently in order to ensure the formation of complete and reliable information about these reserves, as well as proper control over their presence and movement. Depending on the nature of the material - production reserves, the procedure for their acquisition and use by the unit of material - production reserves may be a nomenclature number, a party, a homogeneous group, and the like.

Material and production reserves are accepted to accounting on actual cost, which is dependent on how they come to an economic entity. The actual cost of material and production reserves is made up of purchased value (amount paid by the Supplier (Seller) in accordance with the Treaty) and the cost of their acquisition.

2. Accounting practice of financial accounting of material and industrial stocks

2.1 Accounting for materials in the warehouse and in accounting

To ensure the production program, specialized warehouses for storing basic and auxiliary materials, fuels, spare parts and other materials are created by relevant material resources in enterprises. In addition to the central factory warehouses, in various structural divisions of the enterprise, there may be storerooms that perform the functions of intermediate warehouses. Each warehouse by order of the enterprise is assigned a permanent number, which is subsequently indicated on all documents relating to the operations of this warehouse. Warehouses must be provided with good scales, measuring instruments and measuring tarah.

In warehouses (pantry), material values \u200b\u200bare accommodated in sections, and within them in groups, type and codes in stacks, boxes, containers, on racks, shelves, cells, pallets, which ensures quick acceptance, vacation and control over the actual availability Installed stock standards (limit).

Accounting for materials in a warehouse carries out the warehouse manager (storage room), which is a materially responsible person. He is hired, as a rule, in coordination with the chief accountant of the organization. The storekeeper lies in the established form of a typical agreement on complete individual liability.

The invoice for internal movement, the transfer of goods, the containers (form No. TORG-13) (Appendix 2) is used to take into account the movement of commodity and material values \u200b\u200b(goods, containers) inside the organization, between structural units or financially responsible persons.

Compiled in two copies of a materially responsible person of the structural unit passing inventive material values. The first copy is served by the subdivision to the basis for the write-off of inventory-material values, and the second instance is a receiving unit for the acquisition of values.

The completed document signs financially responsible persons according to the serve and the recipient and pass to the accounting department to take into account the movement of commodity and material values.

If the statement of the organization is missing the position of the head of the warehouse, then his duties can be assigned to any employee of the Organization with its consent with the obligatory conclusion of an individual material liability agreement. From his position held, the storekeeper can be released only after a continuous inventory of inventory and material values \u200b\u200band transfer them to the act approved by the head of the organization.

On each nomenclature number of materials, the storekeeper fills material labels attaching it to the place of storage of materials. The label indicates the name of the materials, the nomenclature number, unit of measurement, the price and the limit of the presence of materials.

Accounting for movement and remnants of materials is carried out in the accounting cards of materials. On each nomenclature number opens a separate card, so accounting is called varieties and carry out it only in physical terms.

Cards are opening in accounting or computing center and write in them the warehouse number, material name, brand, variety, profile, size, unit of measure, nomenclature number, accounting and limit. After that, the cards are transferred to the warehouse and the storekeeper fills the arrival columns, flow and remnants of materials.

Recording in cards The storekeeper does on the basis of the primary documents (perception orders, requirements, invoices, etc.) on the day of operations. After each record, remove the materials. Due to this, the warehouse has operational information about the state of stocks of materials. If the residue of the materials is higher or lower than the established rate of stocks, the warehouse manager is obliged to report this to the supply department.

Material accounting is also allowed in the books of accounting , which contain the same details as warehouse accounting cards.

In the context of the automation of accounting work and automated the new warehouse economy, instead of warehouse accounting cards, systematically components of the motograms of movement and remnants of materials are used. In them, on the basis of primary documents reflect the same data as in warehouse cards. However, in contrast to numerous cards of machines about gram-statements, they only lead to warehouses and financially responsible persons. Machine machines are used to control the movement and state of materials in stock and operational production management.

Primary documents after recording their data in account cards are transmitted to accounting. Limit-intricate maps are transmitted as the limit use, but no later than the 1st day the next month. The documents of the documents are issued by the Registry, which indicates the name and numbers of the submitted documents.

In the shops that have storage rooms, as well as in accountable enterprises (points, branches, plants), financially responsible persons (heads of points and departments, master of factories) constitute monthly reports on the presence of material value movement represent them in accounting.

When using material reports, there is no need to draw up other documents for consumption material about p. However, it is simplified by the accounting of materials in the accounts, since reports of financially responsible persons are used as registers of analytical records.

All primary documents on the movement of materials from warehouses and units of the Organization come to the accounting department, where they are after the corresponding cat rollers are formed in packs and then transmitted to the computing center (HC). It was at this stage of the accounting process that employees of accounting are obliged to carry out effective control over the legality, expediency and correctness of the documentary design of the operation on the movement of materials. After checking, primary documents are taxiing (multiplying the amount of materials on the price).

Primary materials on the movement of materials can be transmitted immediately to the WC, bypassing the accounting. In this case, the control of primary documents is carried out by the employees of the MC.

Analytical accounting of materials in accounting is carried out on the basis of the use of negotiations or the Saldov method.

When using revolving statements, two options for accounting for materials are used.

When firstwarwing in accounting, open on each type and variety of materials for analytical accounting cards, which are recorded on the basis of primary documents for the proceeding and consumption of materials. These cards differ from the warehouse card cards only by the fact that the accounting of materials in them is leading not only in natural, but also in monetary terms. At the end of the month, according to the final data of all cards, the quantitative-sum of the circulating statements of the Materials of each warehouse and the division are made. In each revolving statement, summarize the sums on each page, by groups of materials, on subaccounts, synthetic accounts, and a general total in a warehouse or division.

Based on these revolving statements, the consolidated negotiable statement is to be transferred to the results of the specified negotiable statements by groups of materials, subaccounts, synthetic accounts, in warehouses and units as a whole. Consolidated negotiable statements are checked with synthetic accounting data.

When secondly, all the receipt and expenditure documents are grouping on the nomenclature numbers and at the end of the month the final data on the receipt and consumption of each type of materials are recorded in the revolving statements, compiled in natural and monetary expressions for each warehouse separately in the context of the corresponding synthetic accounts and subaccounts. Based on these revolving statements, consolidated negotiable statements are compiled. In the second embodiment, the complexity of accounting is significantly reduced, since there is no need to maintain analytical accounting cards. But accounting and in this case remains cumbersome, as it has to record hundreds, and sometimes thousands of nomenclature numbers of materials in the negotiable statement.

More progressive is the balanced methods of materials, in which accounting does not duplicate warehouse varieties. In some analytical accounting cards, nor in defense conductions, but uses as registers of analytical accounting of warehouse accounting materials in warehouses.

Every day or in other time limits (as a rule, at least once a week), the accounting worker checks the correctness of records produced by the storekeeper in warehouse card cards and confirms them with his signature on the car points themselves. At the end of the month, the warehouse manager, and in some cases the accounting worker transfers the quantitative data on the balances on the 1st month for each nomenclature number of materials from the warehouse accounting cards to the Salda Statement ( without turnover arrival and consumption). After checking and visiting the employee of the accounting department, the Salda Statement is transferred to the accounting department, where the remnants of materials are taxed according to solid accounting prices and bring their results for individual accounting groups of Mate Rials and in the whole warehouse.

Based on these Saldovy statements, we will make a consolidated saldant statement, which tolerate the results of the Saldian statements of warehouses and departments for groups of materials, on subaccounts, synthetic accounts, warehouses, departments.

Salda Vedomosti and Consolidated Salda Vedomosti are checked with synthetic accounting data.

To summarize and group information about motion motion, materials are used by the Material Vedosity ( Accumulative statements). They are prepared for each warehouse (division) separately on the arrival and consumption of materials, and consideration can be carried out at the actual cost of materials or their accounting prices. At the end of the month in the shipyards, the results of revolutions per month are considered in the context of groups of materials on subaccounts and synthetic accounts for each warehouse or division.

The final data of the depositations of the materials movement monthly tolerate into the consolidated statement of the movement of materials , In which there is also information about the remains of materials at the beginning and end of the month in the context of groups of materials according to the relevant synthetic accounts and sub-accounts.

The data of the consolidated statement of the movement of materials and cumulative statements are checked monthly with indicators of analytical accounting, i.e. With revolving and saling posts.

Organizations can be a statement of the distribution of materials in which you indicate corresponding accounts and subaccounts for each direction of the consumption of materials (in value estimates), transportation and procurement costs or deviations between the purchased value of the materials and their accounting price.

With an automated accounting, all account registers are based using computing technology. The application of the organization of accounting automation programs should ensure the formation of the following main accounting registers:

the negotiable statement of the movement of materials on the nomenclature numbers in the context of warehouses, divisions, storage locations;

statement of the consumption of materials on orders, series, redistribution, other calculation units;

the negotiable statement on the materials on the way;

the revolving statement of the movement of materials on non-modulated supply.

2.2 Accounting for goods

The definition of goods is given in paragraph 2 of PBU 5/01: "Products are part of material - production reserves acquired or obtained from other legal or individuals and intended for sale."

Synthetic accounting of the presence and movement of goods is carried out on account 41 "Goods" on the following subaccounts:

41 - 1 "Goods in warehouses";

41 - 2 "Products in retail" and others.

For the accounting of goods in the organization, but not its own property, offline accounts are used:

002 "Commodity and material values \u200b\u200badopted for responsible storage"

004 "Products adopted at the Commission"

The characteristic of these accounts is given in the "Wash Abansive Accounts" section of the Instructions for the application of the accounting account plan for financial and economic activities of organizations.

Analytical accounting is carried out according to responsible persons, names (varieties, parties, kipam), and in the necessary cases and in the storage places of goods.

In accordance with PBU 5/01, the assessment of goods when making them to account (the accounting price) can be formed in the following ways:

at actual cost, similar to the materials;

at the actual cost less costs for the workpiece and delivery of goods to the central warehouses (bases). According to paragraph 15 of PBU 5/01, trade organizations can cost the work on the workpiece and delivery of goods to the central warehouses (bases) produced until their transfer to sale, including the cost of sale;

according to sales (retail) prices with a separate accounting of surcharges (discounts) for organizations carrying out retail trade. In this case, an account 42 "trade margin" is used.

The choice of one or another option of credentials in retail depends on the applied accounting scheme of goods: natural - cost or value.

Upon natural - the cost accounting scheme records the remnants and movement of goods on individual names, articles, varieties, etc.

With the value of the circuit, the remnants, arrival and consumption as a whole for all goods (without a unit of names) are recorded.

For the purpose of management of inventories, the control over the safety of goods is better to use naturally - the cost scheme. However, its application is possible only in organizations, where in the process of receipt and disposal of goods it is possible to obtain information on each name of goods (in wholesale trade, large stores using bar coding or unsubsiting soft checks). In many stores, the only source of information on the sale of goods is a cash check, which indicates only the amounts of money received from the buyer (without the name of the goods). In such stores, the cost system of accounting system is usually applied and sales prices are used as credentials as credit prices.

Accounting for the receipt of goods on warehouses in wholesale trade, as well as on retail enterprises using natural - cost accounting scheme and taking into account goods at the cost of acquisition (actual cost), similar to the receipt of the receipt of materials with the only difference that instead of account 10 "Materials" debuts Account 41 "Goods". At the same time, if the cost of acquisition (actual cost) is formed without taking into account the costs of the preparation and delivery of goods to the central warehouses (bases), then the corresponding costs are recorded in accounting for an accounting record:

Debit sch.44 "Sale expenses"

Credit account 69, 76, 70, 69, etc.

Particularity of the receipt of goods at retailers, taking into account the goods at prior prices, is the appearance of an additional record of the debit of account 41 "goods" and the credit of the account 42 "trade markup" on the sum of the trading charge relating to the goods received (the difference between the sales and purchase price ). The amount of trading allowance organization establishes independently.

In wholesale trade, the sale of goods is reflected in accounting similarly to the sale of manufacturing enterprises of finished products (only instead of accounts 43 "Finished products", 41 "goods" is used).

Retail enterprises mainly sell goods to the population under the retail purchase agreement - sales, while consideration of the sale of goods has essential features (Table 2.1).

Table 2.1.

Correspondence for accounting for the sale of goods in retail sales for cash

2.3 Accounting for finished products

Finished products are products and semi-finished products, fully completed by production, comply with standards shipped by customers or warehouse.

Analytical accounting of finished products is carried out on certain types of products and storage places in the same way as the consideration of materials, using the storekeeper or performing his duties of quantitative and varietary accounting cards. The basis for the recovery of products is the invoices for the receipt of products to a warehouse or other primary documents, and for writing off - documents for shipment, receipts on the reception of products by other enterprises or settlement documents.

Accounting for finished products in warehousemostas is carried out at discount prices - usually pricing of implementation. On the basis of warehouse documents, the accounting department includes a statement of accounting for finished products, in which the accounting, along with sales, is performed simultaneously at the same time, and at the actual cost established in this reporting period. This value can be determined only at the end of the reporting period, when production costs will be completely taken into account. Therefore, products are also reflected in account, for example, the selling price.

The release of finished products for the organizations of the material production sector is the main element of entrepreneurial activity and one of the main stages of achieving the goal of activity - profit.

The correctness of the definition of financial results and, accordingly, the income tax and the amount of profit remaining at the disposal of the organization directly depends on how accurately reflected in accounting and reporting implementation of the operations and, in particular, the definition of the cost of sold finished products.

In accordance with PBU 5/01 (Regulation on accounting "Accounting for material and production reserves" PBU 5/01, approved by the order of the Ministry of Finance of Russia of June 9, 2001 No. 44N.) Finished products are part of material and production reserves (hereinafter - MPZ). Clause 5 of PBU 5/01 provides that the MPZ is accepted for accounting at actual cost. Regulations on accounting and accounting reporting in the Russian Federation, approved. Order of the Ministry of Finance of Russia of July 29, 1998 N 34N provides for reflection in the balance sheet of finished products on the actual or regulatory (planned) production cost. It is possible to identify the regulatory cost:

on costs associated with the use of fixed assets, raw materials, materials, fuels, energy, labor resources, and other production costs;

according to direct cost items.

In the accounting policy of the enterprise, it is necessary to secure one of these two ways to assess finished products.

Similar requirements are contained in clause 203 of methodological instructions on accounting of logistical reserves, appliance. Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n. Regarding the assessment of the remnants of finished products in stock (in other places of storage) in analytical and synthetic accounting of the organization.

Clause 204 of the methodical instructions provides for use in analytical accounting and places of storage of finished products of accounting prices, which can be used:

actual production cost;

regulatory cost;

contract prices;

other types of prices.

According to the instructions on the application of accounting accounts plan, the finished products of the organization can be taken into account on two accounts:

account 40 "Production (works, services)";

account 43 "Finished products".

If the finished products are estimated at the actual production cost, then independently of the accounting price applications (actual, regulatory, contractual, etc.), its accounting is conducted on account 43 "Finished products".

If the organization estimates the finished products at the regulatory cost in accounting, two options for its reflection are possible:

on account 43 "Finished products" with the application of account 40 "Production (works, services)";

on account 43 "Finished products" without the use of account 40 "Production (works, services)".

Thus, the finished products are part of the material - production reserves intended for sale (the final result of the production cycle, assets completed by treatment (complete set), the technical and qualitative characteristics of which comply with the terms of the contract or the requirements of other documents in cases established by law).

Products are part of material - production reserves acquired or received from other legal or individuals and intended for sale.

An accounting unit of financial and production reserves is chosen by the organization independently in order to ensure the formation of complete and reliable information about these reserves, as well as proper control over their presence and movement. Depending on the nature of material and production reserves, the order of their acquisition and use by the unit of material and production reserves may be a nomenclature number, a party, a homogeneous group, and the like.

The main part of material and industrial stocks is used as labor items in the production cycle and completely transfers its value to the value of industrial products.

Conclusion

Material and production reserves are the main (after money) the current asset of the majority of enterprises belonging to the trade and manufacturing sector. Since material and production reserves are the main material component of the production cycle, their accounting is exclusively important for all levels of accounting and its users. In most industries, material reserves are also the main component of direct material costs, separately consistent as the cost of production or cost of sales.

For commercial and industrial enterprises, detailed material accounting is the most important. For enterprises providing consulting services, the record of material and production reserves used to maintain the functioning of the office and consultants will be more important. These material - industrial reserves relate to the indirect cost of the company as a whole.

In most cases, material and production reserves are the main component of the cost of products, which shows the effectiveness of this type of activity as such as such, as well as the effectiveness of management efforts.

Analytical information on the composition, quantity, cost, the movement of material and production reserves used in production is necessary to any enterprise. This information is important both to ensure control over the preservation of material - production reserves and for making timely and right management decisions, therefore the selected research topic is relevant.

The main regulatory act regulating the procedure for taking into account material and industrial reserves is the Regulation on accounting "Accounting for material and production reserves" of PBU 5/01, approved by the Order of the Ministry of Finance of Russia of June 9, 2001. №44N. This provision is an element of a whole system of regulatory accounting, which establishes the methodological foundations of the formation in accounting information on material and industrial reserves, organizes accounting of property, commitments and economic operations in accordance with the Law of the Russian Federation "On Accounting" from 21.11.96. No. 129-FZ, Accounting Regulations "Accounting Reporting of the Organization" (approved by the Order of the Ministry of Defense of the Russian Federation of 6.07., 99g. No. 43n), "The Regulations on accounting and accounting reporting in the Russian Federation (approved by the Order of the Ministry of Defense of the Russian Federation of 29.07,98 . No. 34th) and accounting accounts plan of financial and economic activities and instructions for its use "(approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000. No. 94n), as well as the current accounting provisions (PBU).

List of used literature

I. Regulatory legal materials:

1. Civil Code of the Russian Federation, part of November 30, 1994 No. 51-FZ (as amended on January 10, 2003); Part Two of January 26, 1996 №14-ФЗ (as amended on January 10, 2003).

2. Tax Code of the Russian Federation, part of the first dated July 31, 1998 No. 146-FZ (as amended by December 30, 2001 No. 190-FZ with amend. From 07.09.2002); Part Two of August 5, 2000 №117-ФЗ (as amended by December 31, 2002 No. 187-ФЗ).

3. Federal Law of the Russian Federation "On Accounting" of 21.11.96 No. 129-FZ (as amended from 10.01.2003).

4. Position of accounting and accounting reporting in the Russian Federation. Applied. Order of the Ministry of Defense of the Russian Federation of July 29, 1998 No. 34N.

5. PBU 1/98: Accounting Policy of the Organization. Accounting position. Applied. Order of the Ministry of Defense of the Russian Federation of December 9, 1998 No. 60N (as amended on December 30, 1999 No. 107n).

6. PBU 4/99: An accounting reporting of the organization. Accounting position. Applied. Order of the Ministry of Defense of the Russian Federation of July 6, 1999 No. 43N.

7. PBU 5/01: Accounting for material and industrial stocks. Accounting position. Applied. Order of the Ministry of Defense of the Russian Federation of June 9, 2001 No. 44N.

8. PBU 9/99: Organization's revenues. Accounting position. Applied. Order of the Ministry of Defense of the Russian Federation of May 6, 1999 No. 32N (as amended on March 30, 2001 No. 27n).

9. PBU 10/99: organization expenses. POSITION ON Accounting PBU 10/99. Applied. Order of the Ministry of Defense of the Russian Federation of May 6, 1999 No. ZZN (as amended on March 30, 2001 No. 27n).

10. PBU 15/01: Accounting loans and loans and costs for their maintenance. Accounting position. Applied. Order of the Ministry of Defense of the Russian Federation of August 2, 2001 No. 60N.

11. An accounting account plan for financial and economic activities of enterprises and instructions for its use. Applied. Order of the Ministry of Defense of the Russian Federation of October 31, 2000 No. 94n (as amended on May 7, 2003 No. 38N).

12. Methodical instructions on accounting records of material and industrial stocks. Applied. Order of the Ministry of Defense of the Russian Federation of December 28, 2001. №119N (in the Red.23.04.2002 No. 33N)

13. Methodical instructions on property inventory and financial obligations. Order of the Ministry of Defense of the Russian Federation of June 13, 1995 No. 49

14. Methodical recommendations for the application of chapter 21 "Tax of value added" of the Tax Code of the Russian Federation. Applied. Order of the Ministry of the Russian Federation for taxes and fees of December 20, 2000 No. BG-3-03 / 447 (as amended by the Ministry of Internal Affairs of the Russian Federation of September 17, 2002 No. VG-3-03 / 491).

II. Special literature:

18. Poster E.B. Document proceedings in accounting. - M.: Publishing House Gerda, 2009. - 320 p.

19. Rimov A.V. New in accounting of material and industrial reserves // Headbuch, -2009. - No. 15. - p.23-26

20. Tumasyan R.Z. Accounting.3-E publication. M.: LLC "Nitar Alliance". 2009 - 289 p.

21. Hahonova N.N. Basics of accounting and auditing. Rostov N / D: Phoenix 2008 - 140 p.

Applications

Attachment 1

┌─────┬────────┬───────┬──────────┬───────┬─────────┬─────────────────────────────┬───────┬──────┬─────────┬───────────────────────────────────────┬─────────────────────┐

│stro-│-│Regist- │Remake-│-│Power │Ipport-│Rostivity│ from credit account 60 in debit │za at-│Summage │ On the beginning│ mark on the payment of write-off and other periods of the term

│a, n │ │ │ │ to-│ │ │ to-│potive-│ accounts 07, 08, 10, 19, 25, │ at a time-in-charge-│ month │ operation │ obligations │

│ │ one but-│-│ │ │ │kum │ │ │ │ │ 26, 23 │груже │TU │─────────────────────────── ───────────────────────────────────────────┤.

│ │mer races-│ │ │n (or │rial ├────────────────────────────┤ (Mate-│Cetam For │s- │ Date │c. Currency-│s currencies-│ from others │Vide up to-│ term │Summ

│ test │ │ │za what) │ presentation score │score │score │score │score │RIALLIY │Inpalu-│ uplight │gogo │ │ accounts │ │ │ payment │ │

│ │ dockumen-│ │ │ │ on account-│ │ 08 │10 / 1 │10 / 2│10 / 9 │ 19 │PUT) │Not- │- │ │ │ │ (51) │Cet ├──── ┬─────┤ │ │ │

│ │t │ │ │ │ │ │ │ │ │ │ │ │ │Factual-│BE-│NEO-│ │ │ │kor.│ │ │ │ │

│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │sum

│ │ │ │ │ │ │ │ │ │ │ │ │ │ │load │ │ │ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

│1 │ │ │

├─────┼────────┼───────┼──────────┼───────┼─────────┼──────┼─────┼────┼─────┼─────┼───────┼──────┼────┼────┼───────┼───────────┼────────┼────┼─────┼────────┼──────┼─────┤

│2 │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

├─────┼────────┼───────┼──────────┼───────┼─────────┼──────┼─────┼────┼─────┼─────┼───────┼──────┼────┼────┼───────┼───────────┼────────┼────┼─────┼────────┼──────┼─────┤

│3 │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

├─────┼────────┼───────┼──────────┼───────┼─────────┼──────┼─────┼────┼─────┼─────┼───────┼──────┼────┼────┼───────┼───────────┼────────┼────┼─────┼────────┼──────┼─────┤

│4 │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

├─────┼────────┼───────┼──────────┼───────┼─────────┼──────┼─────┼────┼─────┼─────┼───────┼──────┼────┼────┼───────┼───────────┼────────┼────┼─────┼────────┼──────┼─────┤

│5 │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

├─────┼────────┼───────┼──────────┼───────┼─────────┼──────┼─────┼────┼─────┼─────┼───────┼──────┼────┼────┼───────┼───────────┼────────┼────┼─────┼────────┼──────┼─────┤

│7 │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

├─────┼────────┼───────┼──────────┼───────┼─────────┼──────┼─────┼────┼─────┼─────┼───────┼──────┼────┼────┼───────┼───────────┼────────┼────┼─────┼────────┼──────┼─────┤

│9 │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

├─────┼────────┼───────┼──────────┼───────┼─────────┼──────┼─────┼────┼─────┼─────┼───────┼──────┼────┼────┼───────┼───────────┼────────┼────┼─────┼────────┼──────┼─────┤

│10 │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

├─────┴────────┴───────┴──────────┴───────┼─────────┼──────┼─────┼────┼─────┼─────┼───────┼──────┼────┼────┼───────┼───────────┼────────┼────┼─────┼────────┼──────┼─────┤

│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

├─────────────────────────────────────────┼─────────┼──────┼─────┼────┼─────┼─────┼───────┼──────┼────┼────┼───────┼───────────┼────────┼────┼─────┼────────┼──────┼─────┤

│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

├─────────────────────────────────────────┼─────────┼──────┼─────┼────┼─────┼─────┼───────┼──────┼────┼────┼───────┼───────────┼────────┼────┼─────┼────────┼──────┼─────┤

│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │

└─────────────────────────────────────────┴─────────┴──────┴─────┴────┴─────┴─────┴───────┴──────┴────┴────┴───────┴───────────┴────────┴────┴─────┴────────┴──────┴─────┘

Appendix 2.

Unified form № TORG-12.

Approved by the Resolution of the State Statistics Committee of Russia

from 25.12.98 № 132

The code
Okud						0330212
in OKPO
boardability organization, address, telephone, fax, bank details
structural subdivision			Type of activity in OKDP
Consignee		in OKPO
Provider	in OKPO
organization, address, telephone, fax, bank details
Payer	in OKPO
organization, address, telephone, fax, bank details				number
Base
treaty, order-outfit				date
Waybill				number
date
Type of operation

Curpulous side of form № TORG-12

Mass of cargo (net)
in words
Total places	Mass of cargo (gross)
in words	in words

Appendix (passports, certificates, etc.) on

Sheets

By proxy number

from "

»

of the year,

in words

All released in the amount

issued

in words

by whom (organization, position, surname, and., Oh.)

rub.

Cope.

Selling cargo allowed

position

signature

full name

Chief (Senior) Accountant

Cargo adopted

signature

full name

position

signature

full name

Guest vacation made

Cargo received

position

signature

full name

consignee

position

signature

full name

M. P. "

»

of the year

M. P. "

»

of the year

Appendix 3.

Unified form No. TORG-13

Approved by the decision of the State Statistics Committee

Russia from 25.12.98 № 132

REDUCH SIDE OF FORM № TORG-13

Product, Tara		Variety	unit of measurement		Released				At discount prices
name	the code				quantity		weight
			name	code in opai	in one place	places, pieces	gross	net	price, rub. Cope.	amount, rub. Cope.
1	2	3	4	5	6	7	8	9	10	11
TOTAL						H.
Total overhead						H.

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• Introduction
• 1.2 Classification of the MPZ.
• Conclusion
• Bibliography
• Applications

Introduction

Materially production reserves are objects of labor and provide the main production process of the organization in which they are used. The cost of them is fully transmitted to the newly created product, while occupying a fairly high proportion. Accounting data should contain information to find reserves for reducing the cost of products in terms of rational acquisition and use of materials, and ensuring their proper preparation and expenditure.

The organization of material accounting is one of the most difficult areas of accounting. At the industrial enterprise, the nomenclature of material values \u200b\u200bis calculated by tens of thousands of items, and information on the accounting of material production reserves is more than 30% of all information management information. Therefore, the organization of accounting and control over the acquisition, movement, preservation and use of material values \u200b\u200bis associated with great difficulties. The automation of all accounting works is important, starting from the discharge of accounting documents and ending with the preparation of the necessary reporting. An integral part of the accounting and control of material production reserves is an economic analysis of their use, which deepens the search for reserves for improving production efficiency. The diversity of ownership forms during a market economy, expanding the rights of enterprises in the management of the economy, industry peculiarities of production require alternative, and sometimes multivariate approaches in solving specific issues of methods and techniques for conducting production reserves.

Thus, the organization of records of material and production reserves is highly relevant in the current economic situation, in the context of the development of large and small industrial enterprises, the growth of production facilities and the development of various types of economic activity, submission to entrepreneurs of economic independence. Without keeping taking into account material values, no production enterprise cannot function normally.

The purpose of this work is to study the organization of accounting of material and industrial reserves in various enterprises.

The tasks of work - formulate the economic essence of material and production reserves, give them an assessment, consider the classification, documentary design of the movement, availability and storage, organization of accounting and warehouse accounting.

The paper uses such regulatory acts as PBU 5/01 "Accounting of material and industrial reserves, accounting accounts plan for financial and economic activities of organizations, methodological instructions on accounting of material and industrial reserves, unified forms of primary accounting documentation for the accounting of materials and others. The works of economists Erofifeeva V.A., Gerasimova A.K., Vasilyeva I.P., Volkova N. g and others.

1. General theoretical characteristics of material and production reserves

1.1 Economic Essence of the MPZ and accounting tasks

Materially - production reserves - the assets of the organization intended for use in the production of products, the performance of works or the provision of services intended for sale. At the same time, reserves may be processed and processing, selling, use for managerial needs of the organization, capital construction.

The accounting of material and production reserves is carried out in the manner prescribed by the Regulations on the conduct of accounting and financial statements in the Russian Federation, approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 N 34N (with changes and additions); Regulation on accounting "Accounting for material and production reserves" (PBU 5/01) approved by the Order of the Ministry of Finance of Russia dated June 9, 2001 N 44N ATP Resources "Consultant-Plus", as well as a plan of accounting accounts of financial and economic activities of the Organization and Instructions for its use, approved by the Order of the Ministry of Finance of Russia of October 31, 2000 N 94n. An accounting account plan for financial and economic activities of the organization

The main tasks of accounting inventory stocks are:

the formation of the actual cost of stocks;

proper and timely documentary design of operations and ensuring reliable data on the preparation, admission and extraction of reserves;

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

monitoring compliance with the regulations established by the Organization, providing uninterrupted production, work and provision of services;

timely identification of unnecessary and excessive reserves for the purpose of their possible sale or identify other possibilities involving them in turnover;

conducting an analysis of the efficiency of stocks. Volkov N.G. Practical manual for accounting. - M.: Accounting, 2002.

The economic essence of logistical reserves is their integral role in the formation of the cost of finished products, direct influence of them on the production and implementation of finished goods and services of the enterprise. Based on their accounting, information is formed on the financial result of the organization's activities, their accounting is indicative for the manufacturing enterprise, gives a complete detailed characteristics of all available material and production reserves in the enterprise as a whole. Vrublevsky N.D., accounting for the issue and sales of products in industry. - M.: 2001.

So, material and production reserves are an integral part in the production and operation of the enterprise. Before taking into account the MPZ, there are serious tasks that need to be performed for the functioning of production and enterprise as a whole. Accounting is conducted in accordance with the law and in the manner prescribed by regulatory acts, legislation and orders for its maintenance. Including the accounts plan, regulatory acts, federal laws, accounting regulations and primary documentation are used. All this allows reliable data on the presence of material values \u200b\u200bin the enterprise.

1.2 Classification of the MPZ.

According to PBU 5/01, this is part of the organization of the organization used in the production of products, works, services intended for sale or for management purposes. PBU 5/01 "Accounting of material and industrial reserves" According to the general economic definition, materials are objects of labor. Their characteristic feature is that they are consumed in production in accordance with the costs of the consumption and are usually fully consumed during one production cycle and fully transferred their value to the finished product.

Materials depending on the purpose and method of use in the production process are divided into the following main groups:

raw materials and basic materials;

purchased semi-finished products and components;

auxiliary materials;

return waste;

inventory and household supplies. Makareva V.I. Practical accounting allowance, M.: Tax Bulletin, 2007.

Raw materials and materials are objects of labor intended for use in the production process and representing a material (real) basis in the manufacture of products (performance, service provisions). Raw materials is products of agriculture and mining industries (grain, cotton, wood, ore, coal, oil, etc.).

Materials - manufacturing products (flour, fabric, paper, metal, gasoline, etc.).

material Production Instrument Accounting

Purchased semi-finished products are the same raw materials and basic materials that have passed certain stages of processing, but not yet finished products.

Accessories are products of the organization-supplier purchased for the acquisition of products manufactured by the manufacturer.

Auxiliary materials are materials used to influence raw materials and basic materials, imparting products of certain consumer properties or for maintenance and care of labor tools and facilitating the production process (lubricating and unforgettable materials, etc.). In the group of auxiliary materials, due to the specifics of use, fuel, container and tare materials, as well as spare parts are separately isolated.

Fuel is carbonaceous and hydrocarbon substances that excrete thermal energy during combustion. Fuel divided into the following types:

1) technological (used for technological purposes in the production process);

2) Motive (fuel - gasoline, diesel fuel, etc.);

3) Economic (used for heating).

Tara and tare materials are items used for packaging and transporting products, storing various materials, products. The following types of containers are distinguished: wood packaging, packaging from cardboard and paper, metal packaging, plastic containers, glass containers, containers from fabrics and non-woven materials.

Spare parts are objects intended for repairs, replacing worn parts of machinery, equipment, vehicles, etc.

Return waste production is the remnants of raw materials and materials formed in the process of their processing into finished products, lost partially or fully consumer properties of the raw materials and materials (hardwood, trimming, chips, sawdust, etc.). Do not refer to return waste from the remnants of materials, which, in accordance with the established technology, are transmitted to other workshops, units as a full material for the production of other types of products. It does not apply to the waste also associated (conjugate) products, the list of which is established in industry guidelines (instructions) on planning, accounting and calculation of the cost of products.

Inventory and household supplies are subject to useful use of up to 12 months or a conventional operational cycle, if it exceeds 12 months used as a means of labor (inventory, tools, etc.). Daraeva Yu.A. Accounting theory, M.: Ai PI Teh Technologis, 2008

The usual operating cycle is the characteristic of the production process as an average duration of manufacturing products from the beginning to the end of this particular organization.

In order to properly, the organization's accounting of materials in enterprises are developing a nomenclature of materials - a list of materials used in this enterprise. It assigns a nomenclature number to each tiliozer (typearuclear), which is then indicated in all primary materials on the movement of materials. Yerofeyeva V.A. Accounting with tax elements, St. Petersburg: Legal Center Press, 2007.

So, the materials are classified according to various groups, depending on the technical properties and applications in production. Inside groups, materials are divided by types, varieties, types, sizes, etc.

1.3 Evaluation of material and industrial stocks

In accordance with PBU 5/01, the material assessment is made:

on admission;

on vacation in production and other disposal. PBU 5/01 accounts of material and industrial reserves

Consider the assessment of materials when they arrive. In accordance with paragraph 5 of PBU 5/01 and paragraph 62 of the methodical instructions on the accounting of material and industrial stocks, materials are accepted for accounting in assessment of actual cost. The actual cost of materials is determined differently depending on the source of their receipt into the organization.

Materials can enter the organization as a contribution to the authorized capital of the Organization, as a result of their acquisition for a fee from manufacturers and trade organizations, as a result of the manufacture of the organization itself, as a result of gratuitous receipt, as a result of exchange for other property. The actual cost of materials received from the founders as a contribution to the authorized (share) capital of the organization is determined on the basis of their monetary assessment agreed by the founders (participants), unless otherwise provided by the legislation of the Russian Federation. In case the organization bears the cost of delivery of materials (transport and procurement costs), then they are included in the actual cost of materials.

The actual cost of materials acquired for the fee is determined based on the amount of the actual cost of the organization for the acquisition, with the exception of value added tax and other taxes (except in cases provided for by the legislation of the Russian Federation). Shredder E.G. Accounting in trade, St. Petersburg: Omega, 2009

In accordance with paragraph 6 of PBU 5/01 and paragraph 68 of the methodological instructions to the actual costs of the acquisition of materials include:

amounts paid in accordance with the Supplier's contract;

the amounts paid to organizations for informational and consulting services related to the acquisition of materials;

customs duties;

non-refundable taxes paid in connection with the acquisition of a unit of material and industrial stocks;

remuneration paid by intermediary organization through which materials acquired;

costs for the preparation and delivery of materials to the place of use, including insurance costs. These costs include, in particular, the costs of harvesting and delivery of materials; costs for the content of the procurement and warehouse unit of the organization; costs for transport services for the delivery of materials to the place of use, if they are not included in the price of materials established by the contract; Accrued interest on loans provided by suppliers (commercial credit); Accrued to accounting to accounting of material and industrial stocks interest on borrowed funds, if funds are attracted to acquire these reserves;

the costs of bringing materials to a state in which they are suitable for use in scheduled purposes. These costs include the cost of organizing an organization for part-time, sorting, packaging and improving the technical characteristics of the obtained reserves that are not related to the production of products, the performance of work and the provision of services;

other costs directly related to the acquisition of materials. Methodical instructions on accounting of material and industrial stocks.

The list of costs is open, i.e. It provides for the possibility of inclusion in the actual cost of materials of individual expenses directly related to their acquisition. Are not included in the actual costs of acquiring material and transmission stocks of generality and other similar costs, except when they are directly related to the acquisition of materials

The actual cost of materials in their manufacture of the organization is determined based on the actual costs associated with the production of these materials. Accounting and the formation of the cost of production of materials is carried out by the organization in the manner prescribed to determine the cost of products.

The actual cost of materials received by the organization under the contract of donation (free), as well as remaining from the disposal of fixed assets and other property, is determined on the basis of their current market value at the date of adoption of accounting.

The actual cost of materials obtained under contracts involving the fulfillment of obligations (payment) by non-monetary means is recognized as the cost of assets transferred or subject to transmission by the Organization.

The cost of assets transferred or to be transferred to the Organization in exchange for another property is established on the basis of the price, in comparable circumstances, the organization usually determines the cost of similar assets.

In the actual cost of materials, regardless of the method of their receipt, the actual costs of the organization on their delivery and bringing to a state suitable for use are also included. Alekseeva G.N. Accounting theory, M.: 2007

Materials that do not belong to this organization, but those in its use or disposal, are taken into account on the off-balance accounts in the assessment provided for in the contract, or in the assessment agreed with their owner. In the absence of the price of these materials in the contract or price agreed with the owner, they can be taken into account on the conditional assessment. Materials belonging to organizations, but those in the way or transferred to the buyer secured, are taken into account in accounting in the assessment provided for in the contract, followed by the refinement of the actual cost. Federal Law "On Accounting" №129-ФЗ

Assessment of materials, the cost of which is expressed in foreign currency, when taking into account, it is made in rubles, taking into account the course of the Central Bank of the Russian Federation, which acts on the date of their acceptance to account.

All expenses included in the actual cost of materials, in accordance with paragraph 68 of the methodological instructions on the accounting of material and industrial reserves, are grouped by the following articles:

the cost of materials |

transport and procurement costs;

the costs of bringing materials to the state in which they are suitable for use within the provided purposes.

According to paragraph 7, methodical instructions of transport and procurement costs (TZP) are the costs of an organization directly related to the process of the preparation and delivery of materials into the organization. The composition of transport and procurement costs includes:

the cost of loading materials into vehicles and their transportation to be paid by the buyer in the top of the price of these materials under the contract;

costs for the content of the procurement and warehouse apparatus of the organization, including expenses for the remuneration of employees of the organization, directly engaged in the workpiece, acceptance, storage and release of acquired materials, employees of special procurement offices, warehouses and agencies organized in places of preparation (procurement) of materials, workers, directly engaged in the workpiece (procurement) of materials and their delivery (maintenance) into the organization, deductions to the social needs of the specified employees;

expenses for the content of special procurement points, warehouses and agencies organized in places of blanks (except expenses for labor payments with social benefits);

charges (surcharges), commission remuneration (cost of services) paid to equipped, foreign economic and other intermediary organizations;

fee for storing materials in the acquisition places at railway stations, marins, in ports;

percentage fees for the loans and loans associated with the acquisition of materials before making them to accounting accounting;

expenses for business trips on the direct preparation of materials;

the cost of losses on the materials in the way (shortage, damage) within the limits of natural decrease;

other expenses. Kamorjanova N.A., accounting financial accounting SPb.: Peter, 2009

When making materials from a warehouse for use in production targets, their value in the assessment of the purchase price, calculated by one of the provided PBUs 5/01 methods, is included in the cost of production and is reflected in the accounting cost accounts of the record:

By debit account:

20 "Basic production - the cost of materials spent on the production of products;

23 "Auxiliary Production" - the value of materials consumed in the auxiliary production;

25 "The general production costs - the cost of materials spent on the maintenance of production fixed assets and other similar goals;

26 "generality expenses" - the cost of materials spent on general economic purposes;

44 "Sale expenses" - on the cost of materials spent on the packaging of finished products;

Credit account 10 - for the total cost of all consumed materials.

In order to reflect in the cost of the production of the actual costs associated with the acquisition of consumed materials, at the end of each month, transport and procurement costs, which come to the materials spent per month are determined. To do this, first calculate the percentage of TZP for the month. The percentage of TRZ is equal to the ratio of the sum of the TZR at the beginning of the month and the TRZ per month to the amount of the value of the remnant of materials and the value of the materials received in the beginning of the month (at the acquisition price).

Then the TZR coming on the materials spent over the month are equal to the value of materials spent in a month multiplied by the percentage of TZP. The resulting value of the TZR refers to those accounts to which the cost of the consumed materials is assigned, record:

By debit account:

20 "basic production";

23 "auxiliary production";

25 "general production costs";

26 "general expenses";

44 "selling costs";

Credit account 10 "Materials", subaccount "Transport and procurement costs".

According to paragraph 71 of the methodological indications of the costs of bringing materials to a condition in which they are suitable for use in the organization provided in the organization, include the costs of processing, processing, refining and improving the technical characteristics of acquired materials that are not related to the production process. These works can be carried out both by the buyer's own forces and third-party organizations. When performing such works by third-party organizations, the costs of bringing the cost of work performed and the costs of transporting to the place of work and back, on loading and unloading, performed by third-party organizations.

The actual cost of materials is determined by their acceptance of accounting and is not subject to change, except for the cases established by the legislation of the Russian Federation. Tumasyan R.Z. Accounting. Training and practical manual, M.: Omega-L, 2006.

With a large nomenclature of materials used, it is impossible to maintain their current accounting by actual cost. Therefore, in accordance with paragraph 8 of the methodological instructions on accounting in accounting of material and industrial stocks in the current accounting (in analytical accounting and places of storage of materials) is allowed to apply conditional discount prices.

As account prices for materials allowed to apply:

contract prices. In this case, other expenses included in the actual cost of materials are accounted for separately as part of transport and procurement costs;

the actual cost of materials according to the previous month or reporting period (reporting year. In this case, the deviations between the actual cost of materials of the current month and their accounting price are taken into account as part of transport and procurement costs;

planning price prices. In this case, the deviations of contractual prices from the planned-calculation are taken into account as part of transport and procurement costs. They are designed to use inside the organization. Planning and estimated prices are developed and approved by the organization in relation to the level of the actual cost of the respective materials;

the middle price of the group. In this case, the difference between the actual cost of materials and the average price of the group is taken into account in the composition of transport and procurement costs.

Wirings of accounting material values \u200b\u200bat discount prices are presented in Appendix A.1.

Now consider the assessment of materials when they are vacated in production and other disposal. In accordance with paragraph 16 of PBU 5/01, on vacation materials in production and other disposal, their assessment is carried out by the organization in one of the following ways:

at the cost of each unit;

average cost;

at the cost of the first time to purchase materials (FIFO method);

Until 2008, it was also used a method for estimating the cost of the latter in terms of the acquisition of materials (Lifelo method), but it lost its strength.

The organization can use various ways to assess the materials when they are vacated in production for various groups (species) of materials, but in a separate type (group) of materials during the reporting year, only one of the above assessment methods can be used. The use of any of the listed methods for the group (view) of the materials should be reflected in the organization's accounting policy based on the admission of the sequence of accounting policies.

Evaluation of materials at the cost of each unit is carried out by the organization if the materials are used in a special order (precious metals, precious stones, radioactive substances, etc.).

According to paragraph 74 of the methodological guidelines in debiting (vacation) of materials at the cost of each unit, two options for calculating the cost of the unit of materials can be applied:

including all costs associated with the acquisition of stock;

including only the cost of stock, on Allbiz, which is a simplified version). Methodical instructions when writing off (vacation) materials at the cost of each unit.

The use of a simplified version is allowed in the absence of the possibility of directly attributing transport and other expenses related to the acquisition of reserves, on their cost. In this case, the magnitude of the deviation (the difference between the actual expenses for the acquisition of the material and its contractual price) is distributed in proportion to the value of the recorded (released) materials calculated price the price.

When using the method for estimating materials for medium cost, for each type of (group) of materials, the average cost of the unit of materials for the period is determined. This assessment method is the most common. The average cost is defined as a particular division of the total cost of the type (group) of materials, which the organization has during the period (reserve, plus an admission for the period), on their number. The average cost can also be determined as a moving average cost. In this case, the calculation of the average cost is produced with each vacation of materials from the warehouse. An option for calculating the average cost of materials should be disclosed in the organization's accounting policy.

The assessment of the materials by the FIFO method is based on the assumption that materials are used within a month and another period in the sequence of their acquisition (admission), i.e. Materials that are first incoming to production should be estimated at the cost of the first acquisitions at the time of the acquisitions, taking into account the cost of materials listed at the beginning of the month. When applying this method, the assessment of materials in stock (in stock) at the end of the month is carried out at the actual cost of the last acquisitions.

In the practice of organizing the organization's feasibility of applying a method of assessing materials on their vacation in production, which is determined on the basis of the analysis of the species and volumes of incoming materials, the frequency of their receipt, the nature of the production process, the influence of external factors on changes in the acquisition of materials, the degree of influence used in Production of materials on the formation of the cost of produced products.

According to paragraph 24 of PBU 5/01 in the financial statements of the organization, materials at the end of the reporting year are reflected in the cost determined on the basis of the stock estimation methods used. In accordance with paragraph 25 of PBU 5/01, the materials for which the price has decreased or which are morally outdated, fully or partially lost their original quality, are recorded in the balance sheet at the end of the reporting year at the current market value. At the same time, paragraph 25 of PBU 5/01 provides for the creation of a reserve for a decrease in the value of materials, the reserve is formed by the financial results of the organization. The amount of the reserve is defined as the difference between the current market value and the actual cost of materials, if the latter is above the current market value. Kondrakov N.P. Accounting, M.: Information Agency "IPB-BINFA", 2002. The reserve for the reduction of the value of materials is created for each unit of materials adopted in accounting. It is allowed to create reserves for reducing the value of material values \u200b\u200bfor certain types (groups) of similar or related materials. It is not allowed to create reserves for reducing the cost of material values \u200b\u200bfor such enlarged groups (species) of materials, such as basic materials, auxiliary materials.

The calculation of the current market value of the materials is made by the organization based on information available before the date of signing of accounting reporting. The organization must ensure confirmation of the current market value of materials.

As a conclusion, the MPZ is estimated at admission, upon vacation in production and with another disposal. There are 3 main assessment methods: at the cost of each unit, according to the average cost, at the cost of the first time of the acquisition of materials (FIFO method). With a large nomenclature of the materials used, it is allowed to apply conditional accounting prices. At the end of each month, transport and procurement expenses are determined by the materials consumed for the month.

2. Organization of accounting, the presence and movement of the MPZ in the enterprise

2.1 Documentary registration of operations for the movement of the MPZ

All operations on the movement of materials (admission, movement, spending, disposal) should be issued by primary accounting documents.

Forms of primary documents for registration of operations with materials and brief instructions to fill them are approved by the decision of the State Statistics Committee of the Russian Federation of 10/30/1997 No. 71a. RESOLUTION OF GOMOTATE OF THE RF № 71A "On the approval of unified forms of primary accounting documentation for labor accounting, its payment, fixed assets and intangible assets, materials, low-value and high-wear items, work in capital construction" from 30. 10.1997.

All economic operations conducted by the Organization, according to Article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", should be issued by exclusive documents. These documents are primary documents, on the basis of which accounting records.

Primary accounting document - a written certificate of the commission of a business operation, which is legally binding and not requiring further explanations and details.

Economic operations that are not issued by the primary accounting document are not taken to account and are not reflected in accounting registers. Federal Law "On Accounting" dated November 21, 1996 №129-ФЗ

The primary documents include power of attorney, overhead, acts of acceptance of materials and other documents presented in Table 1.

	Title of the document
	Power of attorney
	Power of attorney
	Court order
	Act of acceptance of materials
	Limit fence card
	Requirement-invoice
	Overhead of vacation materials on the side
	Material accounting card
	Act on the gaining material values \u200b\u200bobtained during disassembly and dismantling of buildings and structures.

Power of attorney to receive materials (forms No. M-2 and No. M-2A) are issued to an authorized person of an organization to obtain materials from the supplier's warehouse or from a transport organization. The design of attorney is made in the manner prescribed by the current legislation.

A power of attorney on behalf of a legal entity is issued by the signature of his head or other person authorized for these constituent documents with the application of the organization's press. Power of attorney in one copy draws up the accounting of the organization and gives a receipt to receipt. The issuance of power of attorney is registered in a predetermined and stated journal of accounting issued by attorney. An employee who received a power of attorney must sign in its root (form No. M-2) or in the journal of accounting for power of attorney (form No. M-2A). The power of attorney must be fully filled, to contain the date of its issuance and the sample of the person signature, whose name is discharged. Power of attorney is usually issued for a period of 15 days. The issuance of power of attorney to persons not working in the organization is not allowed.

The acquisition order (Form No. M-4) is compiled at the acceptance of materials in the warehouse of the organization in the absence of discrepancies between the supplier data and the actual data on the range, the quantity and quality of the materials obtained from the supplier. The acquisition order in one instance is a materially responsible person on the day of the receipt of materials on the warehouse. The acquisition order should be written on the actual amount of materials. Methodical instructions on accounting records of material and industrial reserves. Order of the Ministry of Finance of the Russian Federation of 28. 12.2001 No. 119n (taking into account subsequent changes and additions).

Instead of the parish order, the acceptance and posting of materials may be made to an affilution on a supplier's document (invoice, invoice) of the stamp, in the prints of which contains the same details as in the receipt order. In this case, the details of the said stamp are filled and the next number of the arrival order is placed. Such a stamp is equated to the parish order. During the carriage of goods by road, acceptance of incoming materials is carried out on the basis of the commodity and transport invoice obtained from the shipper (in the absence of discrepancies between the invoice and actual data).

The act of acceptance of materials (form No. M-7) is drawn up in the case of inconsistency of the materials received by the assortment, the quantity and quality specified in the Supplier's documents.

The act of acceptance of materials in form No. M-7 draws up acceptance commission in two copies with the obligatory participation of a materially responsible person and a representative of the sender (supplier) or a representative of an uninterested organization. The act is approved by the head of the organization or other authorized person. Krasnova O.S. Accounting of production reserves, M., Ai Pi Er Media, 2008.

After accepting the materials of the acts with the application of documents (transport invoices, etc.) transmit: one copy - in the accounting department of the organization to account for the movement of materials, the other - the supply department or accounting department for the direction of the provider's claim. In the case of compiling a receiving act in form No. M-7, the receipt order (form No. M-4) is not issued.

The act of acceptance of materials serves as a basis for presenting claims and claims to the supplier and / or transport organization. The act is also compiled when accepting materials received without documents.

The limit-election card (form No. M-8) is drawn up on the issuance of materials from the organization's warehouse if the materials are systematically consumed for the manufacture of products, the norms of their consumption are developed and the need for materials is designed based on the production plan (materials limit of materials). The release limits of materials for production are established by the supply department or other divisions by decision of the head of the organization. The limit-election card is written out in two copies on one name of the material (nomenclature number) for a period of one month. One copy before the beginning of the month is transmitted to the structural unit - the consumer of materials, the second - warehouse.

Vacation of materials in production is carried out by the warehouse upon presentation by a representative of the structural unit of its instance of the limit-fence card. The storekeeper notes in both copies of the date and the number of materials released, after which it removes the limit of the limit on the nomenclature number of the material. The representative of the structural unit in obtaining materials is written directly in the warehouse accounting cards of materials, and a storageweller signs in the limit-intake card. With small volumes of materials, limit fence cards may be written to the quarter. Limit fence cards are used to control observance of limits. To reduce the number of primary documents, it is recommended to make a vacation of materials directly in the warehouse accounting cards. In this case, expenditure documents on the release of materials are not issued, and the Operation itself is made on the basis of limit cards issued in one instance. The limit-election card also contains accounting for materials not used in production (refund). At the end of the month (quarter), limit-fence cards are rented in the accounting service of the organization. In the case of materials leaves over a limit in primary accounting documents (limit-intricate maps, overhead requirements), stamp is affixed (inscription) "over limit".

Vacation of materials over the limit is made in the presence of a permission of the head or persons, they are authorized. The documents indicate the reasons for ultra-dimensional materials. ATP Resources "Consultant Plus"

An additional vacation associated with the correction or compensation of marriage (on the production of products, products is renob is reduced to a super-luminous release of materials (on the production of products, products in exchange) and coated materials overcurrents (ie expenses over normal).

Upon receipt of materials for the production of products instead of rejected and to correct the marriage to a limit-election card or requirement, an act of marriage is attached to a marriage, with an indication of the product cipher, details, or order numbers to which rejected products are made. 10. Gerasimova A.K. Invoices: questions more than answers. St. Petersburg, economy and life. 2007

The requirement-overhead (form No. M-11) is drawn up to take into account the movement of material values \u200b\u200bwithin the organization between the structural divisions or materially responsible persons. The invoice in two copies is the financially responsible person of the structural division passing material values. One copy is the basis for writing off values \u200b\u200b(warehouse, workshop, etc.), and the second is the basis for their posting by the receiving party.

Watching on the vacation of materials to the side (form No. M-15) is drawn up to account for the issuance of materials by the farms of its organization, located outside its territory, or third-party organizations.

The invoice discharges an employee of a structural unit in two copies on the basis of contracts (contracts), outfits and other relevant documents and upon presentation by the recipient of a power of attorney to obtain values \u200b\u200bcompleted in the prescribed manner. The first copy passes the warehouse as a base for the release of materials, the second - the recipient of the materials

Material accounting card (form No. M - 17) is drawn up to account for the movement of materials in the warehouse. A warehouse accounting card is a register of analytical accounting and at the same time performs the functions of the primary accounting document.

The act of gaining the material values \u200b\u200bobtained by disassembling and disassembling buildings and structures (form No. M-35) is drawn up for taking into account the materials remaining from the elimination of fixed assets and other property.

The delivery of materials on the warehouse by divisions of the organization is issued by overhead for the internal movement of materials. The invoice on the inner movement of materials is usually discharged in three copies, of which one copy remains in a subdivision written off materials, the second copy is transmitted by the subdivision receiving materials, the third copy is transmitted to the accounting service of the organization. The invoices on the internal movement of materials are signed by the heads of the transmitting and receiving units of the organization.

Waste formed in the organization's divisions are collected in the prescribed manner and surrender to warehouses for subwoading with the indication of their name and quantity.

Disposable materials, the use of which is possible in economic purposes (materials with reduced high-quality characteristics) or to be given in the form of waste (scrap, rags, etc.) come to the warehouse (in the storage room) of the organization on the basis of an act to write-off and the invoice for internal travel material values. Write-off of materials transmitted under the contract of donation or free of charge, is carried out on the basis of primary documents for the leave of materials (commodity and transport invoices, applications for leave of materials to the side, orders for vacation, etc.). Official website dissertations "Planet theses"

http: //www.planetadisser.com/see/dis_199544.html

Having considered this section, we conclude that there is a certain list of documents of accounting, movement and storage of material and industrial reserves in the enterprise. Vacation of materials in production is carried out by the warehouse, which is headed by a material-responsible person. Each movement of materials in the enterprise is documented, the documentation is signed, it is fired and stored in the appropriate order. Economic operations that are not issued by the primary accounting document are not taken to account and are not reflected in accounting registers.

2.2 Organization of warehouse accounting of the MPZ

Depending on the scale of the organization, including the nomenclature of materials used in the production of products, for storing material reserves in organizations should be created:

central (basic) warehouses that are managed directly by the head of the organization or supply and sales service;

warehouses (storerooms) of workshops, branches and other units of the organization.

Warehouses (pantry) must be provided with good scales, other necessary measuring instruments, measuring tair and fire equipment. Measuring instruments should be periodically checked (re-released) and their brand should be carried out. For open storage materials, specially fitted playgrounds are equipped.

In warehouses (storerooms), materials are placed in sections, and within them - in groups, sizes and varieties on racks, shelves, cells, in boxes, containers, bags and other packages and in stacks. The placement of materials should ensure their proper storage, fast finding, leave and checking availability.

The label is attached to the place of storage of materials, and on drawers, etc. Inscriptions are made indicating the name of the material, its distinctive features (brand, article, size, grade, etc.), the nomenclature number, units of measurement and price.

Analytical accounting of materials in the warehouses of the organization is carried out for each class, appearance and size in accordance with the procedure for storing materials, as defined by both the conditions for the production consumption of materials and the requirements of the organization of warehousing. Federal Law "On Accounting" №129-ФЗ

Quantitative accounting of the movement of materials in warehouses is carried out by the heads of warehouses, storers, etc., which are financially responsible persons. Acceptance of work and dismissal by warehouses, storekeners and other materially responsible persons are carried out in coordination with the chief accountant of the organization. With these persons, agreements are concluded on full material liability in accordance with the legislation of the Russian Federation.

If in the state of the organization, the unit is missing the position of the head of the warehouse (storekeeper), its duties can be assigned to another employee of the Organization with the obligatory conclusion of a contract for full liability with him. Head of Warehouse, Storekeeper and other materially responsible persons can be exempt from positions only after a continuous inventory of commodity-material reserves listened and transferring them to another materially responsible person on the act. The act of admission and transmission is visited by the chief accountant (or by the person authorized by him) and is approved by the head of the organization (or by the person authorized by him), and units - the head of the relevant workshop (divisions).

Accounting for storage materials in warehouses (in storerooms) of organizations and units is carried out on warehouse cards for each name, variety, articula, brand, size and other distinctive features (varieties). Card warehouse accounting (typical form No. M-17) is a register of analytical accounting of materials. Warehouse accounting cards are opened in accounting for each nomenclature number on the calendar year. The warehouse number is indicated in the cards, the full name of the materials, the variety, article, brand, size, nomenclature number, unit of measure, accounting price, year and other details. Warehouse accounting cards are registered by the Organization's accounting service in a special register (book), and with mechanized processing - on the appropriate machine carrier. When registering on the card, the number of the card and the visa of the employee of the accounting service is set. Cards are transferred to a warehouse worker under receipt in the registry as a shampoo strict reporting. In the warehouse card file, the cards are placed in the order of nomenclature numbers.

On warehouses there are only a quantitative and varietary accounting of materials in the established natural units of measurement.

In the warehouse accounting cards received, the warehouse manager (storage engineer) fills the details that characterize the places of storage of material values \u200b\u200b(rack, shelf, cell, etc.). Then, on the basis of primary documents on the receipt and leave of materials (parish orders, invoices, trade invoices and other documents), the date of the operation, the name and number of the document, from whom they received, whom the materials and their number are released.

In the cards, each operation reflected in one or another primary document is recorded separately. When performing several identical (homogeneous) operations (several documents), one record can be made with a reflection of the total number of documents. In this case, the content of such records lists the numbers of all such documents or their registry is drawn up. Records in warehouse accounting cards are made on the day of operations, and remnants (in the presence of operations) are displayed daily. Terekhova V.A. Accounting financial accounting. Textbook. M.: "Dashkov and K", 2009.

Speakers from limit-fence cards in warehouse card accounting cards of materials can be made as the cards are closed, but no later than the last number of the month. At the end of the month in the cards, the results of revolutions on the arrival and consumption and the residue are derived.

When conducting an accounting department of the Saldo method of accounting for materials, an accounting worker is checked by all records in warehouse accounting cards with primary documents and confirms his signature correctness of removal of remnants in cards. The reconciliation of cards with documents and confirmation of operations by the signature of the verifier person can also be carried out in cases where the accounting service is carried out using negotiable statements.

When conducting accounting cards in the accounting service of the organization (the first option of the current method), accounting card cards with warehouse cards are checked.

Material-responsible persons are obliged at the request of the accounting service employee to prevent material values \u200b\u200bto verify.

Periodically, within the time limits established by the document management schedule, the heads of warehouses are obliged to pass, and employees of the accounting service or other division of the organization (for example, a computing center) - to receive all primary accounting documents from them for the corresponding period. The receipt of the primary accounting documents is issued, as a rule, to drawing up the register of documents for the arrival and consumption of materials (Form No. M-13), indicating the number of documents, their numbers and groups of materials, in which an employee of the accounting service or other division of the organization is described in obtaining documents. The surrender of limit-intricate cards is made after using a limit. At the beginning of the month all maps should be handed over for the last month, regardless of the use of the limit.

When making leave for signatures of recipients directly in warehouse accounting cards, without registration of expenditure documents, warehouse accounting cards at the end of each month are transferred to the accounting service and after processing (drawing up the relevant accounting registers) return to the warehouse. When using computing equipment, the cards are transmitted to the computing center and after entering the data returns to the warehouse.

At the end of the calendar year, the remnants on January 1 of the next year are transferred to the warehouse accounting cards, which are transferred to newly open cards for the next year, and the cards of the past year are closed (there are marks "The residue is transferred to the 200_ №."), Let's stumble (Easy) and surrender to the archive of the organization. As directed by the head of the supply service and permission of the chief accountant, the warehouse accounting card may be conducted (continued) and in the next calendar year. Unified forms of primary accounting documentation for taking into account materials. Resolution of the State Statistics Committee of Russia from 30. 10.1997 No. 71 A (taking into account subsequent changes and additions).

In warehouses (in storerooms), instead of warehouse card cards, keeping accounting in warehouse books. In the books of warehouse accounting, the personal account opens on each nomenclature number. Facial accounts are numbered in the same order as cards. For each personal account, the page (sheet) is highlighted or the required number of sheets. Each personal account provides and filled out the details indicated in warehouse cards. At the beginning or at the end of the book, the table of contents of personal accounts are placed indicating the numbers of personal accounts, the names of materials with their distinctive features and the number of sheets in the book. Books of warehouse accounting should be numbered and laid. The number of sheets in the book is certified by the signature of the chief accountant or the person, the authorized and the seal of the organization. Books of warehouse accounting are registered in the accounting service of the organization, which is being recorded in the book indicating the number of the registry.

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Accounting for material and industrial stocks - raw materials and materials used in production or for the internal needs of the organization, as well as purchased goods and manufactured products - is required at each enterprise. We will analyze how and what regulatory documents in accounting displays the MPZ movement and which wiring are created.

MPZ in accounting - what is it?

Accounting MPZ regulated PBU 5/01 " Accounting for material and industrial stocks. The MPZ belongs to:

• raw material applicable to the creation of the product, for the execution of works or supply of services;
• goods and finished products;
• materials applied on management purposes.

At the same time, PBU 5/01 does not regulate the accounting of unfinished production.

P. 5 PBU 6/01 allows you to take into account as part of the MPZ assets, including the term of use of over 12 months worth up to 40,000 rubles. The value threshold for assigning such assets to the MPS may be lower, it is established in the organization's accounting policy.

Methodical instructions on the accounting of material and industrial stocks

Metroplaships on accounting accounting of material and industrial stocks Adopted by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n. They regulate the accounting of the IPU organizations, except for credit and budget. Consider the main provisions.

Cost of the MPZ.

The determination of the cost of the MPZ depends on the method of their receipt: material values \u200b\u200bcan be purchased for a fee or free, produced by the organization itself, are made as authorized capital.

The cost of purchased material values \u200b\u200bis equal to actual spending per minus VAT and other reimbursed taxes.

From the actual spending there is a cost of material values \u200b\u200bproduced by the organization itself.

The cost of the MPZ obtained at no cost is equal to their market value at the time of receipt of the organization.

Values \u200b\u200bthat are not owned by the company are accounted for by the price agreed with owners, on balance accounts.

Assets purchased in y. e., take into account in the price calculated in rubles at the rate of the Central Bank of the Russian Federation at the date of adoption.

Reserve under the cost of material values

Metratingradiations are provided for the formation of a reserve in case of a decrease in the cost or moral and physical wear of the MPZ. His accrual takes place on the "Other income and expenses".

To find out what conditions the reserve is formed, in the material.

Disposal of the MPZ.

The disposal of the MPZ can occur in one of the three methods:

• at the cost of each unit;
• average cost;
• at the cost of the first time for the acquisition of supplies (FIFO method).

The selected method is fixed in accounting policies and is applied from month to month.

The main features of the accounting of logistical stocks

For accounting of the MPZ inherent in features:

• numerical accounting for moving various types of MPZ is carried out in warehouses on warehouse accounting cards;
• cash accounting is carried out on synthetic accounts, subaccounts and storage places;
• after a month, a comparison is made of information of warehouse accounting in a monetary assessment with numerical indicators of reserves of stocks in warehouses.

Inventory is provided for monitoring the accounting and preservation of the MPZ.

NPA, regulating its execution, you will find in the article.

MPZ accounting in accounting

According to the Metrocomptions, the entire primary values \u200b\u200bmust be transferred to the document management system established by the Internal Control system, the time in the accounting department. It is she who receives and conducts an inspection of the primary accounting documents on the loyalty of their design and the legality of the achieved action.

Accounting passes in the context of specific storage spaces of materials, and among them - for each name (nomenclature number), a group of materials, subaccount and a synthetic account of accounting.

In accounting, accounting should be duplicated in warehouses with the only difference that it should be conducted in numerical and money records, and in warehouses and divisions - only numerical.

Documents that are accompanied by accounting for the receipt of material and stockpiles

MPZ accounting is associated with the design of documents that can be divided into two groups: external and internal.

External documents are those that are issued by the IPU suppliers: a commodity invoice and invoice, inventory invoice. Internal documents are drawn up material values \u200b\u200btransported within the organization.

The receipt of material values \u200b\u200bfor the warehouse is accompanied by a receipt order in form No. M-4, an act of acceptance of materials in form No. M-7 (on non-modulated supply). Vacation of materials in production and other needs is accompanied by a discharge limit-fence card in form No. M-8.

The transfer of materials between the structural units of the enterprise or responsible persons can be accompanied by the requirement-invoice for the release of materials in form No. M-11. This form applies and for delivery to the warehouse of unspent material.

If the structural units of the enterprise are remotely from each other, the overhead is used for the transfer of materials between them. It is also used to transfer material values \u200b\u200bto third-party companies, for example, when transmitting daval and raw materials.

From January 2013, the Organization has the right to use its own forms of primary documents (the Law "On Account" of December 6, 2011 No. 402-FZ), consolidating them in their accounting policies.

Postings when taking into account material and industrial stocks in the enterprise

When receiving the MPZ wiring as follows:

Dt 10 (41) CT 60.

In the case of VAT:

• DT 10 (41) CT 60 - in the amount excluding VAT;
• DT 19 Kt 60 - the amount of VAT, indicated in the invoice.

When removing the MPZ wiring as follows:

Written off the MPS for production needs:

Dt 20 Kt 10 (41, 43).

Written off the MPZ to the general factory needs:

Dt 26 Kt 10 (41, 43.).

Written off the MPZ on the cost of sale:

Dt 44 Kt 10 (41, 43).

The cost of sold MPZ is written off:

• Dt 90 Kt 41 (43);
• Dt 91 kt 10.

Accounting for material and industrial stocks in 2016-2017

Order of the Ministry of Finance of the Russian Federation dated 16.05.2016 No. 64n included amendments to PBU 5/01 for organizations that have grounds to use simplified metering methods. They are allowed to evaluate the obtained MPZ at the price of the supplier. Other spending in connection with the purchase of the MPZ, they can take into account the total cost of expenses on the usual activities at the date of their implementation.

Micro-enterprises are allowed to take the full cost of raw materials, materials, goods, other spending at the time of their implementation as expenses on the usual type of activity. The firms have the right to take spending on the purchase of MPZ for managerial purposes in their full cost as they are purchased.

The above organizations are allowed not to form a reserve under the reduction of the value of material values.

RESULTS

Order accounting of material and industrial stocks Regulated PBU 5/01 and guidelines. Since mid-2016, some religations are made to PBU 5/01 for firms for firms using simplified ways of keeping accounting.