In accordance with the Accounting Regulation "Accounting for inventories" (PBU 5/01 dated 09.06.01), the following assets are accepted for accounting as inventories (IPZ):

• used as raw materials, materials in the manufacture of products intended for sale, performance of work, provision of services;
• used for the management needs of the organization;
• intended for sale.

The inventory includes the following groups of current assets:

• materials - part of the inventory, which are objects of labor, provide, together with the means of labor and labor, the production process of the organization in which they are used once. They are entirely consumed in the production cycle and fully transfer their value to the cost of manufactured products (work performed, services rendered);
• inventory and household supplies - part of the inventory used as means of labor for no more than 12 months or the usual operating cycle, if it does not exceed 12 months;
• finished products - part of the inventories intended for sale and being the final result of the production process;
• goods - part of the inventory purchased from legal entities for the purpose of their sale or resale without additional processing.

• correct and timely documentation of all transactions related to the movement of material assets;
• control over the receipt and preparation of material assets;
• control over the safety of material assets in places of their storage and at all stages of processing;
• systematic control over the identification of surplus and unused materials, their sale;
• timely settlement of accounts with suppliers of inventories.

Inventory valuation

For the correct organization of accounting for inventories in organizations, a nomenclature-price tag is being developed. Nomenclature - a systematized list of names of materials, spare parts, fuel and others used in a given organization. Each name of materials is assigned a numerical designation - a nomenclature number.

In the nomenclature-price tag, the accounting price and the unit of measure of materials are indicated.

According to PBU 5/01, inventories are accepted for accounting at actual cost, which includes the amount of actual costs associated with their acquisition and delivery.

The actual costs for the acquisition of inventories (IPZ) include:

• amounts paid in accordance with the contract to the supplier (seller);
• amounts paid to organizations for information and consulting services related to the acquisition of inventories;
• customs duties ;
• non-refundable taxes paid in connection with the acquisition of MPZ;
• remuneration paid to the intermediary organization through which the inventory is acquired;
• costs for the procurement and delivery of MPZ to the place of their use, including insurance costs;
• the costs of maintaining the procurement and storage unit of the organization, the costs of transport services for the delivery of the inventory to the place of their use, if they are not included in the price of the inventory established by the contract;
• the costs of bringing the MPZ to a state in which they are suitable for use for the planned purposes;
• other costs directly related to the acquisition of inventory.

The actual cost of inventories in their manufacture by the organization itself is determined based on the actual costs associated with the production of these reserves.

The actual cost of inventories contributed by the founders as a contribution to the authorized (share) capital is determined based on their monetary value, agreed by the founders (participants) of the organization.

The actual cost of inventories received by the organization under a donation agreement or free of charge is determined based on their current market value as of the date of acceptance for accounting.

The actual cost of materials can only be calculated at the end of the month, when the accounting department will have the components of this cost (payment documents of suppliers of materials, for transportation, handling and other expenses).

The movement of materials occurs in the organization on a daily basis, and documents for income and expenditure must be processed in a timely manner. Most organizations keep current accounting at fixed accounting prices. They can be average purchase prices.

If purchase (contractual) prices are used in the current accounting, at the end of the month, the amounts and percentage of transportation and procurement costs are calculated to bring them to the actual cost.

The following inventory accounting methods are available:

• quantitative-sum;
• with the help of reports of financially responsible persons;
• operational accounting (balance sheet). The most progressive and rational method of accounting for materials is operational accounting. It involves maintaining in warehouses only quantitative and grade accounting for the movement of materials and is carried out in material accounting cards (f. M-17). The cards are opened by the accounting department for each item number of the material and handed over to the warehouse manager against receipt.

As materials arrive at the warehouse, the storekeeper writes out a receipt order and registers it in the material accounting card in the “Incoming” column.

On the basis of consumable documents (limit-fence cards, requirements), material consumption is recorded in the card.

The card displays the remainder after each entry.

The storekeeper submits primary documents to the accounting department within the time limits set by the schedule and draws up registers for the delivery of documents for the receipt and consumption of materials (f. M-13) indicating the number of documents, their numbers and groups of materials to which they relate.

As of the first day of each month, the financially responsible person transfers the quantitative balances from the cards to the balance sheet of materials (form M-14).

This statement is opened by the accounting department for a year for each warehouse. It is stored in the accounting department and issued to the storekeeper the day before the end of the month.

The accounting officer checks the correctness of the records made by the storekeeper in the materials accounting cards and confirms them with his signature on the cards.

The main principles of the operational accounting method of accounting are as follows:

• efficiency and accounting reliability of quantitative accounting in the warehouse using material accounting cards, which are maintained by financially responsible persons;
• systematic control by employees of the accounting department directly in the warehouse for the correct and timely documentation of operations on the movement of materials and the maintenance of warehouse accounting of materials; granting accountants the right to check the compliance of the actual balances of materials with the data of the current warehouse accounting;
• the accounting department accounting for the movement of materials only in monetary terms at discount prices and at actual cost in the context of groups of materials and their storage locations, and if there is a computer installation, also in the context of item numbers;
• systematic confirmation (reconciliation) of warehouse and accounting data by comparing the balances of materials according to warehouse (quantitative) accounting, valued at accepted accounting prices, with the balances of materials according to accounting data.

Synthetic accounting of materials

The receipt of materials in the organization can occur for various reasons and is reflected in the accounting records by the following entries:

• purchased from suppliers: Dt 10 Kt 60 - for the purchase price, Dt 19 Kt 60 - for the amount of VAT;
• from the founders on account of the contribution to the authorized capital: Dt 10 Kt 75/1 - at the agreed cost;
• free of charge from other organizations: D-t 10 K-t 98/2, sub-account "Grant-free receipt" - at the current market value on the date of acceptance for accounting

When using gratuitously received inventories for production needs (Dt 20, 23, 25, 26 Kt 10), at the same time, the cost of materials used is included in other income and reflected in the accounting posting: Dt 98/2 Kt 91;

• waste from marriage: Dt 10 Kt 28;
• waste from the liquidation of fixed assets (at current market value): Dt 10 Kt 91.

The release of materials from the warehouse is carried out for various purposes and is reflected in the following postings:

• for the manufacture of products: Dt 20, 23 Kt 10;
• for the construction of fixed assets: Dt 08 Kt 10;
• for the repair of fixed assets: Dt 25, 26 Kt 10;
• side sale

Accounting for the sale of materials is kept on account 91 “Other income and expenses”. The account is active-passive, has no balance, and is operationally effective in terms of economic content.

The debit of account 91 reflects:

• actual cost of materials sold: Dt 91 Kt 10;
• the amount of VAT charged on the materials sold: Dt 91 Kt 68;
• expenses for the sale of materials: Dt 91 Kt 70, 69, 76. The loan reflects:
• sales proceeds at selling prices, including VAT: Dt 62 Kt 91.

By comparing the turnover on account 91, the financial result from the sale is determined.

If the debit turnover is greater than the credit turnover (debit balance), we get a loss. It is written off to account 99 “Profit and Loss” by posting: Dt 99 Kt 91.

If the debit turnover is less than the credit turnover (credit balance) - write off the posting: Dt 91 Kt 99.

The chart of accounts of accounting provides for account 10 "Materials" and sub-accounts.

Organizations engaged in the production of agricultural products can open separate sub-accounts for account 10 to account for seeds, feed, pesticides, and mineral fertilizers.

When posting special equipment and special clothing received at the warehouse, accounting entries are made: Dt 10/10 Kt 60 - for the purchase price, Dt 19 Kt 60 - for the amount of "input" VAT.

The transfer of these material assets into operation is documented by posting: Dt 10/11 Kt 10/10.

The actual cost of the materials used is recorded in order journals 10, 10/1 in correspondence: Dt 20, 23, 25, 26, 08, 91 Kt 10.

Methods for accounting for the procurement of materials

In accordance with PBU 5/01, materials are accepted for accounting at actual cost.

The formation of the actual cost of materials can be carried out in the following ways:

• the actual cost is formed directly on account 10 "Materials";
• using accounts 15 “Procurement and purchase of materials” and 16 “Deviation in the cost of materials”.

If the organization keeps records of the procurement of materials on account 10 "Materials", then all data on the actual costs incurred in the procurement are collected in the debit of account 10 "Materials".

This method of forming the actual cost of materials is advisable to use only in organizations that:

• a small number of deliveries of materials for the period;
• a small range of materials used;
• all data for the formation of the cost of materials, as a rule, enter the accounting department at the same time.

If accounting for the procurement of materials in the organization is carried out in the second way, all costs associated with the acquisition of materials, on the basis of the settlement documents of suppliers received by the organization, are recorded in the debit of account 15 and the credit of accounts 60 “Settlements with suppliers”, 76 “Settlements with different debtors and creditors» and others: Dt 15 Kt 60, 76, 71.

The posting of materials actually received at the warehouse is reflected in the entry:

Dt 10 Kt 15 - at discount prices.

The difference between the actual cost of acquisition and the cost of materials received at accounting prices is debited from account 15 to account 16 "Deviation in the cost of material assets":

Dt 16(15) Kt 15(16) - reflects the deviation of the accounting price from the actual cost of materials.

When using the second method of accounting for the organization's procurement, current accounting of the movement of materials is carried out at accounting prices.

Use account 15 to account for procurement operations or keep it immediately on account 10 "Materials" - the organization itself decides when choosing an accounting policy for the coming year.

Accounting for transportation and procurement costs

Transport and procurement costs(TZR) are included in the actual cost of materials. These include the cost of purchasing materials, except for their purchase price.

On a monthly basis, the accounting department determines the amount of transportation and procurement costs, which is the difference between the actual cost of materials and their value at the book price.

The amounts of transportation and procurement costs are distributed between the materials used and remaining in the warehouse in proportion to the cost of materials at accounting prices. For this purpose, the percentage of transport and procurement costs is determined, and then multiplied by the cost of the materials used and those remaining in the warehouse.

The percentage of transport and procurement costs is determined by the formula:

(Sum of inventory at the beginning of the month + Amount of inventory for received materials for the month) / (cost of materials at the beginning of the month at the discount price + cost of materials received during the month at the discount price) x 100%.

Transport and procurement work is recorded on the same account as materials (account 10), on a separate sub-account.

The amounts of transportation and procurement costs for retired, spent valuables are debited to the same accounts as the spent valuables, at accounting prices in correspondence:

Dt 20, 25, 26, 28 Set 10 TZR

If an organization uses account 15 to account for operations for the procurement of materials, then the amount of deviation of the actual cost from the book price is taken into account on account 16 “Deviation in the cost of material assets”.

The percentage of deviations of the actual cost from the accounting price of materials is calculated in the same manner as for transportation and procurement costs.

The amounts of deviations accumulated on account 16 are written off to in due course to the debit of production accounts: Dt 20, 25, 26, 28 Kt 16,

Dt 20, 25, 26, 28 Kt 16 - in case of excess of the accounting price over the actual cost of the reversal entry.

Accounting for materials in accounting

There are several ways of analytical accounting of materials in accounting: varietal, method of accounting by item numbers and operational accounting (balance) method.

Sort method. For each type and grade of materials, the accounting department opens quantitative-sum accounting cards, in which, on the basis of primary documents, operations of the receipt and consumption of materials are recorded by quantity and amount. Analytical accounting in accounting duplicates inventory accounting on materials accounting cards. At the end of the month and on the date of the inventory, the cards calculate the totals for income and expenditure for the month and determine the balance of materials. Based on these data, turnover sheets of analytical accounting are drawn up for financially responsible persons. The final data for all turnover sheets of analytical accounting must match the turnovers and balances on the corresponding synthetic accounts.

Accounting method according to item numbers. Primary documents for the receipt and consumption of materials are received by the accounting department, here they are grouped by item numbers, and at the end of the month the final data on the receipt and consumption of each type of material are calculated and recorded in the turnover sheets in physical and monetary terms for each warehouse in the context of the corresponding synthetic accounts and subaccounts.

More progressive is the operational accounting (balance) method of accounting for materials. With this method, at least once a week, the accounting officer checks the correctness of the entries made by the storekeeper in the material accounting cards and confirms them with his signature on the cards themselves.

At the end of the month, the warehouse manager transfers the quantitative data on the balances on the first day for each item number of materials from the material accounting cards to the balance sheets of materials (balance sheets).

In accounting, the balances of materials are taxed at fixed accounting prices and their totals are displayed for individual accounting groups of materials and for the warehouse as a whole.

With the balance method of accounting, the primary documents received by the accounting department on the movement of materials after their verification and taxation are laid out in the control file separately for income and expenditure in the context of warehouses and nomenclature groups of materials. Based on the filed file of documents, group turnover sheets are compiled in total terms for each warehouse.

The data of these statements are verified with the cost data of the statement of balances and with the totals of entries in the registers of synthetic accounting.

When using computers, all the necessary registers for the balance method of accounting for materials (group turnover sheets, balance sheets, balance-reconciliation) are compiled on machines.

The main register for the analytical accounting of the movement of materials in accounting is statement No. 10 “Movement of material assets (in monetary terms)”. The list consists of three sections:

1. “Movement in general factory warehouses (at accounting prices)”;
2. “Received at the general warehouses and the balance of the enterprise at the beginning of the month (for synthetic accounts and accounting groups) - at accounting prices and actual cost”;
3. "Consumption and balance at the end of the month (according to accounting prices and actual cost in the context of accounting groups of materials)".

Statement No. 10 allows you to:

• control of the safety of materials at their places of storage;
• accounting for the receipt and balance of materials in the context of synthetic accounts and groups of materials (at discount prices and actual cost);
• accounting for the actual cost of the final consumption of materials.

Sheet No. 10 is filled out on the basis of registers for the delivery of documents, statements on the movement of materials, production reports of workshops, invoice requirements.

Accounting for the receipt of materials and settlements with suppliers

Production stocks of materials are replenished due to their supply by supplier organizations or other organizations on the basis of contracts.

Simultaneously with shipment, suppliers issue settlement documents to the buyer (payment request, invoice), waybill, railway bill of lading receipt, etc. Settlement and other documents are received by the buyer's marketing department. There they check the correctness of their filling, their compliance with the contracts, register in the register of incoming goods (f. No. M-1), accept them, that is, give consent to payment.

After registration, payment documents receive an internal number and are transferred to the accounting department for payment, and receipts and waybills are transferred to the forwarder for the receipt and delivery of materials.

From this moment on, the accounting department of the organization has settlements with suppliers. As the goods arrive at the warehouse, a receipt order is issued, then, at the register, it is handed over to the accounting department, where it is taxed and attached to the payment document. As the bank pays for this document, the accounting department receives an extract from the current account on the debiting of funds in favor of the supplier.

If signs are found that raise doubts about the safety of the cargo, the freight forwarder, when accepting the cargo at the transport organization, may require checking the cargo. In the event of a shortage of seats, damage to the container, they constitute a commercial act, which serves as the basis for filing a claim against the transport organization or supplier.

Accounting for settlements with suppliers of inventory items is kept on account 60 "Settlements with suppliers and contractors". The account is passive, balance, settlement.

The credit balance on account 60 indicates the amount of the enterprise's debts to suppliers and contractors for unpaid bills and uninvoiced deliveries:

• loan turnover - amounts of accepted invoices of suppliers for the reporting month;
• debit turnover - the amount of paid invoices of suppliers.

Accounting for settlements with suppliers of inventory items is carried out in order journal No. 6. This is a combined register of analytical and synthetic accounting. Analytical accounting in it is organized in the context of each payment document, receipt order, acceptance certificate. A journal-order No. 6 is opened with the amounts of pending settlements with suppliers at the beginning of the month. It is filled in on the basis of accepted payment requests, invoices, receipt orders, acts of acceptance of materials, bank statements.

Log-order No. 6 is carried out in a linear-positional way, which makes it possible to judge the status of settlements with suppliers for each document.

Amounts for accounting prices are recorded regardless of the type of valuables received - the total amount, and for payment requests - in the context of types of materials (main, auxiliary, fuel, etc.). The amount of claims is recorded on the basis of material acceptance certificates. According to the bank statements, a mark is made on the payment of each payment document.

The amounts of shortages identified during the acceptance of material assets are included in the debit of account 76 "Settlements with various debtors and creditors", subaccount 2 "Settlements on claims" and is reflected in the journal-warrant No. 6 in correspondence: D-t 76/2 K-t 60.

Organizations also use the services of water and gas suppliers, repair contractors, etc. A separate journal-order No. 6 is kept for these payments for services.

At the end of the month, the indicators of both order journals are summed up to obtain turnovers on account 60 “Settlements with suppliers and contractors” and transfer them to the General Ledger.

Accounting procedure for uninvoiced deliveries

Uninvoiced are considered deliveries for which material assets entered the organization without a payment document. They arrive at the warehouse, writing out an act of acceptance of materials, which, when registered, goes to the accounting department. Here, the materials under the act are valued at accounting prices, recorded in the journal-order No. 6 as valuables received at the warehouse, in the same amount are included in the group of materials and in acceptance. Non-invoiced deliveries are registered in the journal-order No. 6 at the end of the month (in column B "Account number" the letter H is put), when the possibility of receiving a payment document in this month has disappeared. They are not subject to payment in the reporting month, since payment documents (which are not available) are the basis for payment by the bank. As payment documents for this delivery are received next month, they are accepted by the organization, paid by the bank and registered by the accounting department in order journal No. settlements), the previously recorded amount at discount prices is also reversed for the group and in the "acceptance" column. Settlements with the supplier, therefore, for this delivery will be completed. Example.

In March, there was an uninvoiced delivery in the amount of 12,000 rubles.

In April, an invoice was presented for payment in the amount of 14,160 rubles. (including VAT).

In March, an entry will be made: Dt 10 Kt 60 - 12,000 rubles.

In April: D-t 10 K-t 60 - 12,000 rubles.
Dt 10 Kt 60 - 12,000 rubles.
Dt 19 Kt 60 - 2160 rubles.

The procedure for accounting for materials in transit

Materials in transit are such deliveries for which the organization has accepted payment documents, but the materials have not yet arrived at the warehouse. Accepted payment documents are accepted for accounting, regardless of whether they are paid by the bank or not paid.

In the journal-order No. 6, payment documents are registered within a month in the column "For unarrived cargo" and in the column "Acceptance". At the end of the month, the organization is obliged to accept these values ​​on the balance sheet, that is, write them down by belonging to a group of materials (conditionally capitalize), but at the beginning of the next month, the calculations for these deliveries will not be completed. Upon receipt of valuables, the accounting department will receive receipt orders from warehouses, credit them to the warehouse and to the group (without acceptance, since it was already given at the time of receipt of payment requests, or maybe these invoices have already been paid) according to the registration line of this account in not settlements completed at the beginning of the month. When closing order journal No. 6, at the end of the month, this delivery for the material group will be reversed as double-received.

When making settlements with suppliers for material assets, shortages or surpluses of the actually received quantity may be revealed in comparison with the supplier's documents, which are drawn up by an act (form No. M-7). Surpluses are credited according to the act and are valued at discount prices or at contractual (sales prices), then they are recorded in the order journal No. 6 as a separate line as an uninvoiced delivery - the marketing department informs the supplier about the surpluses and asks to issue a payment request. In case of shortages, the accounting department calculates their actual cost and submits a claim to the supplier. The amount of the railway tariff is distributed in proportion to the mass of the cargo, and the amounts of markups and discounts are proportional to the value of the cargo.

In March, there were 8,000 rubles worth of materials on the way. (excluding VAT). In April, they arrived in an amount exceeding the amount indicated in the invoice by 1,500 rubles. (excluding VAT). Entries in March: Dt 10 Kt 60 - 8000 rubles.

In April, a reversal entry: 1) Dt 10 Kt 60 - 8000 rubles. The actual receipt of materials by postings arrive: 2) Dt 10 Kt 60 - 9500 rubles. Dt 19 Kt 60 - 1710 rubles.

Primary documents for the receipt and consumption of inventories are the basis for organizing material accounting. Directly according to primary documents, preliminary, current and subsequent control over the movement, safety and rational use of material resources is carried out. All operations on the movement (receipt, movement, expenditure) of inventories must be documented in primary accounting documents.

Primary documents on the movement of materials must be carefully drawn up, must contain the signatures of the persons who performed the transactions and the codes of the relevant accounting objects. The control over compliance with the rules for registering the movement of material resources is entrusted to the chief accountant and heads of the relevant departments.

When accounting for inventories, the following unified forms of primary documentation are used:

- power of attorney (form No. M-2 and № M-2a) is used to formalize the right to act as a trustee of the organization upon receipt of material assets from the supplier. The issued powers of attorney are registered in a numbered and laced register of issued powers of attorney. Issuance of powers of attorney to persons not working in the organization is not allowed. A power of attorney that does not specify the date of its execution is void. Form No. M-2a is used by organizations in which the receipt of material assets by proxy is widespread;

- receipt order (form No. M-4) is used to account for materials received from suppliers or from processing. A receipt order is drawn up in one copy by a financially responsible person on the day the valuables arrive at the warehouse;

- the act of acceptance of materials (form No. M-7) is intended for registration of received material assets in cases where there are discrepancies in quantity,
quality, assortment with the data of the supplier's accompanying documents, as well as when accepting materials received without the supplier's documents (non-invoiced deliveries);

- limit-fence card (form No. M-8) is used to issue a release from the warehouse to the production units of the organization within the established limit of materials systematically consumed in the manufacture of products, performance of work, provision of services;

- the requirement-invoice (form No. M-11) is used to account for the movement of material assets within the organization between structural divisions or materially responsible persons;

- waybill for the release of materials to the party (form No. M-15) is intended to account for the release of material assets to structural divisions of the organization located outside its territory, or to third parties;

The material accounting card (form No. M-17) is filled out for each item number of the material, serves to quantitatively record the movement of materials in the warehouse by grades, types and sizes;

- the act on the capitalization of material assets received during the dismantling and dismantling of buildings and structures (form No. M-35) is used to register the receipt of material assets suitable for use in the organization received in the process of liquidation of fixed assets.

Inventory Inventory Accounting

The material accounts of the II section "Inventory" of the chart of accounts reflect not only operations for their receipt and expenditure, but also for the procurement and acquisition of materials. In addition, to account for material assets that do not belong to this farm, but accepted for safekeeping, are accounted for on the off-balance account 002 “Inventory assets accepted for safekeeping”, and raw materials and materials of the customer accepted for bulkheading (commissioning raw materials), but not paid, are accounted for on the off-balance account 003 "Materials accepted for bulkhead".

Account 10 "Materials" - is intended to summarize information on the availability and movement of raw materials, materials, fuel, spare parts, containers, etc. belonging to the organization. values.

The account has the following sub-accounts:

1. Raw materials and materials.

2. Purchased semi-finished products and components, structures and parts.

3. Fuel.

4. Containers and packaging materials.

5. Spare parts.

6. Other materials.

7. Materials transferred for processing to the side.

8. Building materials.

9. Inventory and household supplies.

10.Special equipment and special clothing in stock.

11.Special equipment and special clothing in operation

Accounting for the receipt of inventories can be carried out according to 2 options:

1) Without using the account 15, 16.

2) Using the account 15, 16.

1 option. Accounting for the receipt of inventories without using 15 and 16 accounts.

1) Making materials in-house:

Dt 10 Kt 20, 23 - posting of inventories at the actual cost of production in the shops of the main and auxiliary production.

2) Purchasing for a fee:

Dt 10 Kt 60 - posting of inventories received from suppliers at the price of the supplier

Dt 19 Kt 60 - for the amount of VAT

Dt 60 Kt 51 - payment to the supplier

Dt 68 Kt 19 - VAT deductible.

When using the first method to account for deviations in the value of inventories, the sub-account of the account (sub-account) 10 allocates an analytical account "transportation procurement costs", which takes into account the costs associated with the acquisition, procurement and delivery of industrial inventories to the organization.

Dt 10 tr Kt 23, 70, 69,71,76 - took into account the costs associated with the acquisition, procurement and delivery of inventories to the organization.

In the future, transport and procurement costs are written off in accordance with the average percentage of deviations in certain areas of the use of materials, i.e. to the debit of those accounts where the materials were debited.

Dt 20,25,26 Kt 10 - materials were written off for production needs at the price of the supplier

Dt 20,25,26 Kt 10tr - written off the TZR based on the materials used for production needs.

Note that when using the first option, these costs can be included in the actual cost of materials (Dt 41, 10 Kt 23, 60, 70, 69, 71, 76, 66, 67,) and then the account 10tr does not apply.

3) Contribution of materials to the authorized capital:

Dt 10 Kt 75 - at a cost agreed between the founders.

4) Receiving materials free of charge:

Dt 10 Kt 98 (91) - capitalization of inventories at market value

When materials are released into production or into operation:

Dt 20, 26, 44 Kt 10

Dt 98 Kt 91/1 - recognition of income.

5) Purchase of materials in exchange for other property

a) posting materials

b) reflection at the sale value of the transferred property

Dt 62 Kt 90/1, 91/1

Dt 90/3, 91/2 Kt 68 - VAT charged

Dt 90/2, 91/2 Kt 41, 10, 01 - write-off of transferred property at actual cost

Dt 90/9, 91/9 Kt 99 - profit revealed

Dt 99 Kt 90/9, 91/9 - loss detected

c) offset of debts for the sale value with VAT

Dt 68 Kt 19.

Option 2. Accounting for the receipt of inventories using 15 and 16 accounts.

It is convenient to take into account industrial stocks at accounting prices. The average price at the beginning of the reporting period for similar reserves can be used as the accounting price. To account for materials at accounting prices, accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets” are additionally used. When using accounts 15 and 16, account 10 “Materials” shows the cost of inventories at discount prices.

Example. An enterprise received from a supplier materials in the amount of 23,000 rubles, VAT - 4,140 rubles. The cost of delivery of materials - 2950 rubles, including VAT 18% - 450 rubles. Accounting price of materials - 24,000 rubles.

Entries on the accounting accounts of these operations using accounts 15 and 16 are given in table 16.1

Table 16.1

Account entries for material accounting using accounts 15, 16

Documentation of receipts and expenditures of inventories.

Primary documents for the receipt and consumption of production are the basis of the organization of accounting. Directly according to primary documents, preliminary, current and subsequent control of the movement, safety and rational use of material resources are carried out. Primary documents on the movement of materials must be drawn up in full compliance with the requirements of the resolutions of the State Statistics Committee of the Russian Federation, and must contain the signatures of the persons who performed the transactions. Monitoring compliance with the rules for documenting material resources is entrusted to the chief accountant and heads of the relevant departments. For almost all operations related to the movement of inventories, the State Statistics Committee of the Russian Federation developed and approved for mandatory use unified forms of primary accounting documents for all organizations, regardless of their form of ownership and legal form.

MPH come from suppliers, accountable persons who purchased materials for cash, from the write-off of worn-out fixed assets from their own production. In addition, inventories can be obtained free of charge and for barter transactions. For the supply of MPZ, organizations conclude contracts with suppliers, in which they determine the rights, obligations and responsibilities of the parties. The accounting department controls the timeliness of the receipt of valuables and settlements for them by organizing operational and analytical accounting of inventories and settlements with suppliers.

At the time of shipment of materials, the supplier writes out the accompanying documents in the name of the buyer (invoice, specification, waybill, if the materials are delivered by road). The railway bill of lading and the receipt of receipt of the goods, if the materials are delivered by rail, are issued at the station of departure. Settlement documents (payment request, if the supplier is the initiator of the payment, or payment order, if the buyer is the initiator of the payment) are transferred to the bank for settlements. In addition, no later than five days from the date of shipment of the inventory, the supplier is obliged to issue and transfer to the buyer an invoice, which is tax document. In the future, subject to all the rules established by the Tax Code, the VAT paid to suppliers upon the acquisition of inventory will be deductible from the debt to the budget for this tax only if there is a correctly completed and timely received invoice. Invoices received from the supplier are recorded in the Purchase Book.

Settlement and other documents related to the receipt of materials are checked in the accounting department for correct execution, after which they are transferred to the responsible supply contractor. When checking the received documents, special attention is paid to the correctness of recording the amount of value added tax: it must be allocated when issuing an invoice by the supplier himself. If this is not done, then the buyer loses the right to offset the amount of VAT paid to the supplier, since its independent allocation from the total amount by the buyer is not allowed. The amount of VAT included in the payment of the supplier's documents must also be allocated in the settlement document (payment order or demand), otherwise the buyer will also have no reason to offset this amount. These two conditions are mandatory for obtaining the right to deduct VAT paid to suppliers.

In the supply department, according to incoming documents, they check the compliance of the volume, assortment, delivery time, prices, quality of materials with contractual conditions. And as a result of such a check, a note is made on the settlement or other document about full or partial acceptance (consent to payment). The supply department controls the receipt of goods. The verified payment requests are transferred to the accounting department, and the receipts of the transport organizations are sent to the freight forwarder for the receipt and delivery of materials. The freight forwarder accepts the arrived materials at the station by the number of places and weight. In the event of a shortage of places or weight, damage to containers, damage to materials, a commercial act is drawn up, which serves as the basis for filing claims against the transport organization or supplier.

In cases where the quantity and quality of materials received at the warehouse do not correspond to the data of the supplier's invoice, the acceptance of materials is carried out by the commission. During the acceptance process, an act of acceptance of materials is drawn up, which serves as the basis for filing a claim with the supplier. The commission must include a representative of the supplier or a disinterested organization. The act is also drawn up upon acceptance of materials received by the enterprise without the supplier's accompanying documents. Receipt to the warehouse of materials left over from the liquidation of fixed assets is documented by incoming invoices, invoices for the internal movement of materials.

Accountable persons purchase materials at trade enterprises, from manufacturers, on the market for cash. A document confirming the cost of the purchased materials is a commodity invoice or an act (certificate) drawn up by an accountable person, in which he sets out the content of the business transaction, indicating the materials and prices, as well as the seller's passport data. The act (certificate) is attached to the advance report of the accountable person.

Materials are released from the warehouse of the enterprise for production consumption, household needs, to the side, for processing and in the order of the sale of surplus and illiquid stocks.

An important condition for controlling the rational use of materials is their rationing (limitation) and release on the basis of established norms(limits). The limits are calculated on the basis of the data on the volume of output and the norms of consumption of materials per unit of output established at the enterprise.

The procedure for documenting the release of materials depends on the organization of storage of materials and production, the direction of consumption and periodic release. The release of materials for production and for other needs within the limit is issued daily with limit-fence cards. They are issued by the supply department in two copies for one or more types of materials, and as a rule, for a period of 1 month. They indicate the type of operations, the number of the warehouse issuing materials, the receiving workshop, the code of costs, the item number and name of the materials being dispensed, the unit and limit of the monthly consumption of materials, which is calculated in accordance with the production program for the month and the current consumption rates.

One copy of the limit-fence card is transferred to the receiving workshop, and the other to the warehouse. The storekeeper records the amount of released material and the balance of the limit in both copies of the card and signs in the card of the receiving workshop. The representative of the workshop signs for the receipt of materials in the card located in the warehouse.

Materials from warehouses are released within the established limit. Overlimit release of materials and replacement of one material with another (in the absence of the requested material in the warehouse) is issued by an extract of a separate act-requirement for replacement (additional release of materials). Materials not used in production and returned to the warehouse are recorded in the limit-fence card without leaving any documents. If materials are released from the warehouse infrequently, then their release is documented by the requirements-waybills for the release (internal movement) of materials, which are issued by the receiving workshop in two copies: the first (with the receipt of the storekeeper) remains in the workshop, the second (with the receipt of the recipient) - with the storekeeper .

The release of materials to third-party organizations or farms of their enterprise located outside it is drawn up with waybills for the release of materials to the side, which are issued in two copies on the basis of orders, contracts and other documents: the first copy remains in the warehouse and is the basis for analytical and synthetic accounting of materials ; the second is transferred to the recipient of the materials. When transporting materials by road, a consignment note is used instead of a consignment note.

Within the terms established by the chief accountant, financially responsible persons of warehouses, workshops and other divisions of the enterprise provide accounting reports on the balances and movement of inventories for the reporting period. The reporting form is determined by the chief accountant. These can be registers of acceptance and delivery of documents, or commodity reports. Both those and others are drawn up in two copies: the first is transferred to the accounting department with the attached incoming expenditure documents, the second with the signature of the accountant in the reception remains in the warehouse. Based on the completed reports in the accounting department, entries are made to reflect in the accounting of all operations carried out with the MPZ.

Analytical accounting of inventories.

The acquisition of MPZ is traditionally reflected in the accounting on account 10 "Materials". In addition, the acquisition process can be reflected in accounting using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviations in the cost of material assets”. This option consists in using account 15 “Procurement and acquisition of material assets” as an accumulative one, on which during the entire process of acquiring inventories, expenses related to the formation of the purchase price will be collected (accumulated). The debit of this account will reflect the cost of the inventory and their delivery; the amount of insurance payments, if the conditions of transportation provide for it; the amount of customs payments for the purchase of inventory for imports; payment for intermediary, consulting and information services provided by various organizations in connection with the acquisition of MPZ; the amount of interest on commercial loans (credits provided by suppliers); the amount of interest on bank loans received for the purchase of inventory, if they are accrued before the acceptance of inventory for accounting, etc. in accordance with clause 6 BPU 5\01 "Accounting for inventories". In this regard, there is some bewilderment in the requirement to include in the purchase price of the inventory "... the costs of maintaining the procurement and storage unit of the organization ...". On what basis should these costs be included in the purchase price of materials, which is formed before they are taken into account, i.e. before entering the warehouse of the enterprise - it is not clear. In this case, enterprises should include in their accounting policy the attribution of the costs of maintaining the procurement and storage unit to general business expenses.

The process ends with the receipt of the inventory at the warehouse.

VAT paid on the purchase of an inventory is reflected in the accounting, regardless of the account on which the price of the inventory is formed.

Materials received without accompanying documents of the supplier (non-invoiced deliveries) are accounted for on the basis of an acceptance certificate drawn up at the warehouse, which is reflected in the accounting by a debit entry of off-balance sheet account 002 “Inventory assets accepted for safekeeping” at accounting prices, prices of the contract or previous deliveries . One copy of the act of acceptance of valuables is sent to the supplier with a request to submit documents for payment.

When accepting materials paid in advance, surpluses or shortages of actually received materials may be revealed in comparison with the data indicated in the accompanying documents, which is drawn up by an act. If in this case a shortage or damage caused by the fault of the supplier is found, then a claim is sent to the supplier for their cost.

If the enterprise uses the standard (planned) prices of the inventory as accounting, the deviations of actual prices from the standard ones revealed during the reporting month are reflected in the debit or credit of account 16 “Deviation in the cost of material assets”. At the end of the reporting period, the balance revealed on account 16 should be taken into account when forming the actual cost of production. The fact is that during the reporting period, the cost of production includes the planned (standard) cost of materials, and at the end of the month posting.

When a credit balance is formed on account 16, representing the amount of savings in the cost of purchased materials, the same entry is made for the debit of account 20 and the credit of account 16, but by the method "Red Storno". In any case, after these entries, the debit of account 20 forms the actual cost of manufactured products.

Printing companies that receive paper from publishers for printing work reflect it on the off-balance account 003 “Materials accepted for processing”, since the ownership of it does not transfer to the printing company. The receipt of paper is reflected in the debit of account 003, upon completion of work and the use of previously received paper, account 003 is credited.

By decision of the head of the enterprise, the inventory can be sold to other enterprises or individuals if they are in excess in the warehouses of the enterprise as a result of a change in the production program or for other reasons. In this case, a supply or purchase agreement may be concluded with the buyer. The company issues an invoice, invoice and payment request in the name of the buyer, which is transferred to the bank for settlement with the buyer.

Free transfer of MPZ is reflected in the accounting on the basis of a donation agreement concluded between the two organizations. Documentation of a gratuitous transfer is no different from registration of disposal for other reasons, except that this operation does not involve payment for the transferred values.- production reserves (10)Abstract >> Accounting and audit

... financially-production reserves 1. Concept, classification and evaluation financially-production reserves In accordance with PBU 5/01 "Regulations on accounting financially-production reserves" in accounting accounting as financially-production ...

INTRODUCTION 2

Chapter 1 4

1.1. The concept, tasks and classification of inventory accounting. 4

1.2. Documentation of accounting for inventories 12

1.3. Reflection of the receipt of inventories in accounting. sixteen

Chapter 2 24

2.1. General provisions about the enterprise. 24

2.2. Accounting policy SMU-1 branch of JSC "SHEKINGAZSTROY". 29

2.3. Accounting for the receipt of inventories at SMU-1 JSC "SHEKINGAZSTROY" 34

Chapter 3. Choosing the most rational method of accounting for transportation costs 52

3.1. Accounting for transportation costs by direct inclusion in the actual cost. 52

3.2. Accounting for transportation costs on a separate sub-account to account 10. 53

3.3. Accounting for transportation costs using account 15. 55

CONCLUSION. 57

From suppliers, inventories are received in accordance with agreements concluded between the organization and suppliers. The contracts stipulate: the type of supplied material assets, commercial terms of delivery, quantitative and cost indicators of supplies of material assets, the timing of shipment of material assets, the procedure for settlements (terms of payment) between the organization and suppliers.

The procedure for settlements between the organization and suppliers for domestic deliveries is determined in accordance with the rules for cashless payments in the Russian Federation; for import deliveries - in accordance with the rules of international settlements.

The terms of domestic deliveries are formed in accordance with the conditions adopted in the country (ex-factory; ex-departure station; ex-car, etc.), which determine the rights and obligations of sellers and buyers in relation to the goods; terms of international deliveries - in accordance with the international trade terms "Incoterms" established by the International Chamber of Commerce.

Accounting for settlements with suppliers is kept on passive account 60 "Settlements with suppliers and contractors" (Appendix 6).

On the credit of account 60, in correspondence with account 10 (15), the organization's debt to the supplier for the actually received material assets and to the contractor for services for the delivery of material assets is reflected.

The debt to suppliers (contractors) under the credit of account 60 also includes value added tax. At the same time, the debt to suppliers under the credit of account 60 is reflected only when the ownership of material assets has passed to the purchasing organization.

The amounts reflected in the credit of account 60 also depend on the correspondence of the timing of the receipt of material assets and payment documents (Table 1.3).

Table 1.3. Reflection of debts to suppliers

Value added tax payable to suppliers for purchased production stocks and to contractors for transportation and delivery services to the organization is accounted for in the debit of account 19 on the basis of settlement documents. The credit of account 19 reflects the write-off of value added tax for its intended purpose. The value added tax actually paid for the acquired and capitalized production stocks is written off from account 19 to reduce the debt to the budget, regardless of their release into production. Value added tax on production resources to be used for the manufacture of products and the implementation of tax-exempt operations is included in the cost of such production resources (D account 10, C account 60).

Records of operations on account 19 for acquired inventories are as follows:

D Account 19 "VAT on acquired inventories" K

If at the conclusion of the contract an advance payment is provided to the supplier (contractor), then it is reflected in account 60 on the allocated sub-account (60 av). At the final settlement with the supplier, the amount of the advance payment received is offset by an internal entry on account 60: D account 60, To account 60 av.

D Account 60, sub-account "Calculations on advances issued" K

If a discrepancy between prices and tariffs, a discrepancy between the quality and quantity of delivered material values ​​and contractual obligations is revealed, a claim is made to suppliers and contractors for the amount of shortage or unaccepted material values. The amount of the shortfall is calculated together with VAT. The claim is presented in correspondence with a score of 60 (D sch.76-2, K sch.60).

The receipt of material assets from other sources (except suppliers) is reflected in the accounting as follows.

Materials developed by the organization for its own needs, as well as semi-finished products of its own production, are accounted for by the entry: D account 10, 21 "Semi-finished products of own production", To account 20 or 23, depending on which workshops they came from.

Waste received at the warehouse is accounted for in the debit of account 10, subaccount 6 "Other materials" and the credit of account 20 or 23.

Materials received from rejected products are accounted for at prices of possible use or sale on the debit of account 10 and the credit of account 28 "Marriage in production".

In accounting, the identified shortage of inventory is reflected as follows:

Dt 94 "Shortages and losses from damage to valuables", Kt 60 "Settlements with suppliers and contractors" - for the total amount of the cost of missing goods or goods damaged in transit;

Dt 16 "Deviation in the cost of materials" (44 "Expenses for sale"), Kt 94 - for the amount of shortage or damage within the limits of natural wastage;

Dt 94, Kt 16 - for the amount of deviations in the cost of goods in the part related to the cost of missing or damaged goods, if the actual cost exceeds the accounting price;

Dt 94, Kt 19, sub-account "Value added tax on acquired inventories" - for the amount of VAT related to missing or damaged goods.

The methodological guidelines provide for the use of account 16, but if it is not indicated in the working chart of accounts of the organization, then the shortage and damage to goods within the limits of natural wastage can subsequently be written off to the accounts of production costs (20, 26) - in organizations in the sphere of material production or to accounts for accounting for sales expenses (44) - in trade or public catering organizations.

Received material assets (scrap, spare parts, etc.) from the liquidation and disposal of fixed assets are valued at market value and reflected in the entry: D account 10, K account 91.

Material assets acquired by accountable persons are accounted for: D account 10, K account 71 "Settlements with accountable persons".

Consider an example of recording operations for the receipt of inventories on the accounts of accounting. During the reporting month, the following documents were received: invoice No. 25 of the supplier OAO Metallokomplekt in the amount of 212,400 rubles. (cost of materials - 160,000 rubles, railway tariff - 20,000 rubles, VAT - 32,400 rubles); invoice No. 3 of the motor transport organization for the delivery of materials from the railway station to the warehouse in the amount of 11,800 rubles. (delivery cost - 10,000 rubles, VAT - 1800 rubles); advance report of the forwarder and payroll for payment for services for unloading materials at the railway station and loading onto vehicles in the amount of 15,000 rubles. The materials are received in full compliance with the supplier's documents and credited to the warehouse. Invoice No. 25 of the supplier was paid in the reporting month.

We will formulate business transactions according to the given documents and write them down in the registration journal according to two options for accounting for materials: 1st option - without using accounts 15 and 16; Option 2 - using accounts 15 and 16 (Appendix 7).

Chapter 2

2.1. General provisions about the enterprise

Construction and Installation Department No. 1 (hereinafter referred to as the Branch) is a branch of the Shchekingazstroy Open Joint Stock Company (hereinafter referred to as the Joint Stock Company) and was established in accordance with the Charter of the Joint Stock Company, the Civil Code Russian Federation and the Federal Law "On Joint Stock Companies".

Open Joint Stock Company "Shchekingazstroy" (JSC "Shchekingazstroy") was registered by the administration of the city of Shchekino and the Shchekino district of the Tula region on April 28, 1993 and is the assignee of the State Union Order of the Red Banner of the trust "Shchekingazstroy", established in August 1946.

The company operates in the manner prescribed by the Federal Law "On Joint Stock Companies" dated December 26, 1995 No. 208, as amended and supplemented by Federal Laws No. 120-FZ dated August 7, 2001, No. 31-FZ dated March 21, 2002, dated October 31, 2002 No. 134-FZ, dated February 27, 2003 No. 29-FZ, the Civil Code of the Russian Federation, the Charter and other legislative acts of the Russian Federation.

The authorized capital of the Company is 45,066 rubles, which is divided into 45,066 ordinary shares. The major owner of the shares is the Ministry of Property Relations of the Russian Federation - 25.5% of the authorized capital. The Company is a commercial organization, carries out its activities on the basis of professional independence, economic calculation and self-sufficiency.

The branch is a separate subdivision of the Joint Stock Company and performs all its functions, including the functions of representation. The branch is not a legal entity and operates on behalf of the Joint Stock Company.

SMU-1 JSC "Shchekingazstroy" for management and execution has the following internal regulations of JSC "Shchekingazstroy", approved by the general meeting of shareholders.

Regulations on the general meeting of OJSC

Regulations on the Board of Directors

Regulations on the Audit Commission

Provision on shares

Regulations on funds

SMU-1 JSC "Shchekingazstroy" General contracting construction organization with the following management structure:

Fig 1.1. SMU-1 management structure.

SMU-1 JSC "Shchekingazstroy" is a construction organization that performs a complex of welding and installation, insulation and laying works for the installation of low and high pressure gas pipelines, main and local purposes. Conducts quality control of welded joints of subdivisions of OAO Shchekingazstroy and third-party organizations under direct contracts.

In addition, it produces overhaul buildings and structures, gasification of the residential sector on the orders of individuals.

Location of the Branch Construction and Installation Department No. 1 of JSC "Shchekingazstroy": 301246, Russian Federation, Shchekino, st. Pirogova, d.50 Postal address: the same.

Full name of the Branch: Construction and Installation Department No. 1 of the Open Joint Stock Company "Shchekingazstroy".

Abbreviated name: SMU - 1 OAO Shchekingazstroy. Construction and installation department No. 1 of OAO "Shchekingazstroy" was established and registered by the Decree of the head of the Administration of the city of Shchekino and the Shchekino region No. 2-165 dated 10.02. 1994 (Certificate of state registration No. 661-TOSHCH-94 dated February 10, 2002) as a branch of Shchekingazstroy OJSC. The branch was created for an indefinite period.

The Joint Stock Company endows the Branch with a part of its property, which is recorded on the independent balance sheet of the Branch and on the balance sheet of the Joint Stock Company.

The branch has seals, stamps and letterheads indicating its name (branch Construction and Installation Department No. 1 of the Open Joint Stock Company "Shchekingazstroy"), as well as other necessary details (Appendix 7).

The relationship between the branch and the Joint Stock Company is built on the basis of administrative subordination in accordance with the Charter of the Joint Stock Company. Acts of the management bodies of the Joint Stock Company are binding on the management and staff of the Branch.

The purpose of the Branch is to make a profit. Branch on behalf of the Joint Stock Company, in particular:

· in agreement with the Joint-Stock Company, carries out the construction of pipeline, industrial, civil, municipal, public facilities on the territory of the Russian Federation and sells its construction products, works, services at prices and tariffs established on a contractual basis, and in cases provided for by legislative acts of the Russian Federation - at state prices;

· on the basis of concluded contracts, develops and approves assignments for grass-roots divisions on the main technical and economic indicators and monitors their implementation;

Improves the organization construction industry, increases the efficiency of the use of construction machines and mechanisms;

· develops proposals for submission to the Joint Stock Company on the prospects for the development of the branch, taking into account the demand for construction products, works, services;

· ensures strict observance of production and technological discipline, standards and bears full responsibility for ensuring the high quality of construction, products and services;

organizes work on invention and rationalization, ensures timely consideration and implementation of inventions, rationalization proposals;

· in agreement with the Joint-Stock Company, carries out quality control of construction and installation works using sources of ionizing radiation; carries out the production of consumer goods, the provision of paid services to the population;

· ensures the rational use of own financial resources and bank loans;

· in agreement with the Joint Stock Company uses bank loans on a commercial contractual basis;

· based on the study of market conditions, organizes the acquisition of material and technical resources in the market of goods and services at prices that ensure profit;

· establishes direct relations with enterprises - suppliers of building materials, parts, structures on the basis of mutual benefit;

· carries out trade-purchasing and commercial activities;

is obliged to comply with the rules of labor protection, safety regulations, sanitary standards and fire regulations;

· is obliged to ensure the implementation of mobilization measures and civil defense standards.

SMU-1 has an accounting service headed by a chief accountant. Since January 1, 2002, accounting has been organized according to a new chart of accounts, approved by order of the Ministry of Finance of the Russian Federation dated 31.10. 2000 No. 94-N

Accounting in SMU-1 is carried out according to the journal-order form of accounting using computers. Since 2003, the company has been implementing the 1-C accounting program.

The supreme management body of the Branch is the Director. The Director of the Branch is appointed to the position by the Order of the General Director of the Joint Stock Company, and in his activities is subordinate and accountable to the latter. The Joint Stock Company exercises its rights to manage the Branch directly through the appointed Director of the Branch. The director of SMU-1 is responsible for organizing the organization's accounting, compliance with the law when performing business operations, and conducting a mandatory audit (paragraph 1 of Article 6 of the Federal Law "On Accounting").

Accounting and the formation of financial statements of the organization are carried out by the department of accounting and tax accounting, headed by the chief accountant, who reports directly to the head (paragraph 2 of Article 6 of the Federal Law "On Accounting").

The chief accountant ensures the formation of accounting policies, accounting, timely submission of complete and reliable financial statements, control of the movement of assets, the formation of information on income and expenses, the preservation and growth of capital and the fulfillment of the obligations of the organization. Requirements of the chief accountant for documenting business transactions and timely submission to the department of accounting and tax accounting required documents and information are mandatory for all employees of the organization (Article 7 of the Federal Law "On Accounting"),

The reporting of the organization and its structural unit, which reflects its income and expenses for ordinary activities, is considered complete (provides information on the financial result of the unit for the purpose of assessing its activities). The reporting of the division, which reflects either only income, or only expenses, or there are neither income nor expenses for ordinary activities, is considered incomplete (has no financial result for the purposes of evaluating the activities of the branch).

2.2. Accounting policy SMU-1 branch of JSC "SHEKINGAZSTROY"

Accounting is carried out in accordance with the documents regulating accounting:

Regulations on accounting and financial reporting in the Russian Federation (Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n).

3) Chart of accounts for accounting of financial and economic activities and Instructions for its application (Order of the Ministry of Finance of the Russian Federation of October 31, 2000. N 94n).

4) Instructions on the procedure for compiling and submitting financial statements, approved by order of the Ministry of Finance of the Russian Federation OT 22.07.03 No. 67N "On the forms of financial statements of an organization".

5) Regulations on accounting (PBU).

Accounting of property, liabilities and business transactions is carried out on the basis of natural meters in monetary terms by their continuous, continuous, documentary and interconnected reflection, by double entry in the accounting accounts included in the working chart of accounts.

When conducting accounting, ensure the possibility of prompt accounting of changes in the current legislation.

The head of the organization is responsible for the organization of accounting.

The accounting service is an independent structural unit of the company, headed by the chief accountant.

The Chief Accountant reports directly to the General Director.

The chief accountant provides control and reflection on the accounts of all business transactions, timely reporting, organization of the accounting service.

The chief accountant determines the scheme for organizing analytical accounting, accounting registers are opened by accounting employees in the context of each accounting object.

Accounting is kept in accordance with the Working Chart of Accounts, in accordance with Appendix No. 3.

Accounting is carried out according to the journal-order form, with the use of a computer.

The basis for entry in accounting registers are primary accounting documents that record the fact of a business transaction, as well as accounting statements, calculations.

The right to sign primary accounting documents has the general director, chief accountant, deputy chief accountant.

Keep records on primary accounting documents approved by the Decrees of the State Statistics Committee of the Russian Federation:

* from 30.10.97. No. 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction" (as amended and supplemented on January 25, July 2, November 11, 1999 G)

* dated 11/28/97. No. 78 "On approval of unified forms of primary accounting documentation for accounting for the operation of construction machines and mechanisms, work in road transport"

* dated 18.08.98. No. 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results"

* from 11.11.99. No. 100 "On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work"

* from 06.04. 2001. No. 26 "On the approval of unified forms of primary accounting documentation for accounting for labor and its payment"

* from 01.08. 2001. No. 55 "On approval of the unified form of primary accounting documentation" JSC - 1 "and others.

In addition, primary accounting documents are applied in accordance with Appendix No. 4.

Primary accounting documents developed by the company must contain the following mandatory details:

a) the name of the document;

b) the date of preparation of the document;

c) the name of the organization;

e) measuring instruments of economic transactions in physical and monetary terms;

f) the names of the positions of persons responsible for the business transaction and the correctness of its execution;

g) personal signatures and transcripts of the said persons;

To ensure the reliability of accounting data and financial statements, conduct an inventory of property and liabilities, during which to check and document their presence, condition and assessment.

Conduct an inventory according to the Rules reflected in the Guidelines for the inventory of property and financial obligations (Order of the Ministry of Finance of the Russian Federation dated 13.06.95. No. 49).

Conduct an inventory of property and liabilities:

fixed assets 1 time in 3 years;

· intangible assets 1 time per year;

Materials 1 time per year;

deferred expenses once a year;

· Money and forms of strict reporting 1 time per quarter;

Settlements with debtors and creditors once a year.

Inventory must be done:

when transferring property for rent, redemption, sale, when changing financially responsible persons;

when revealing facts of theft, abuse or damage to property;

· in case of natural disaster, fire or other emergencies caused by extreme conditions;

before the preparation of annual financial statements;

The procedure and timing of the inventory are determined by a separate order.

Recovery for missing inventory items from a materially responsible person due to the fault of whom the loss occurred, to be carried out at market prices.

Primary documents are submitted to the accounting department according to the workflow schedule. Application №3

To group and summarize data from primary documents, use order journals, statements and other registers. Compilation deadlines are indicated in the accounting work schedule. Application No. 4

Materials.

Keep records of materials in accordance with the Accounting Regulation "Accounting for inventories" (PBU 5/01), approved by Order of the Ministry of Finance of the Russian Federation dated 09.06. 2001. N 44n.

Reflection of materials in accounting is carried out - according to the actual costs incurred for their acquisition and manufacture.

When materials are consumed, their cost is estimated at the average cost.

The sale of materials to third parties, as well as to employees of OAO Shchekingazstroy, is carried out at contractual prices.

Write-off of the cost of overalls, the service life of which, according to the issuance standards, does not exceed 12 months, should be written off at the time of issue (vacation) to employees.

When preparing financial statements, be guided by the following regulatory documents:

Federal Law No. 129-FZ of November 21, 1996 "On Accounting".

Regulation on accounting "Accounting statements of the organization" PBU 4/99 (order of the Ministry of Finance of the Russian Federation of 06.07.99. N 43n)

Chart of Accounts for Financial and Economic Activities of Organizations and Instructions for its Application.

Date of preparation of interim financial statements: Monthly - on the 29th day of the month following the reporting month Quarterly - on the 30th day of the month following the reporting quarter.

Date of approval of the annual financial statements - no later than March 30. Accounting statements consist of:

quarterly

Balance sheet - Form No. 1

Profit and loss statement - Form No. 2.

Balance sheet - Form No. 1 (Appendix 8)

Profit and loss statement - form No. 2. (Appendix 9)

Statement of changes in equity - Form No. 3

Cash flow statement - Form No. 4

Appendix to the accounting report - form No. 5

Explanatory note.

Audit report.

Financial statements are submitted by branches to the central accounting department according to the schedule. Application No. 5

2.3. Accounting records of the receipt of inventories at SMU-1 JSC "SHEKINGAZSTROY"

The following assets are accepted for accounting as inventories:

Accounting for transportation and procurement costs.

The procedure for accounting for transportation and procurement costs (TZR) is determined by the Methodological Guidelines for the accounting of inventories, approved by Order of the Ministry of Finance of Russia dated 28.12. 2002 N 119n.

The list of expenses included in the composition of transport and procurement includes:

· amounts paid to organizations for information, consulting services related to the acquisition of material assets;

commissions to intermediary organizations;

customs duties and fees;

the amounts paid to transport organizations for the carriage of goods;

the cost of loading materials into vehicles;

· payment for the storage of materials at the places of purchase, at railway stations, in ports, at marinas;

· expenses for the maintenance of special procurement points, warehouses and agencies organized in the places of procurement;

travel expenses associated with the direct procurement of materials;

The cost of maintaining the procurement and storage apparatus of the organization;

· the cost of losses in the way of delivered materials within the norms of natural loss;

· interest on bank loans and loans received for the purchase of materials before they are accepted for accounting;

Other expenses directly related to the process of acquiring and preparing materials.

Other expenses, in particular, include the difference between the accounting and contract prices of materials (clause 80 of the Methodological Guidelines for Accounting Inventories). The following can be accepted as accounting prices: contract prices, the actual cost of materials of the previous reporting period (month or year), planned and estimated prices and the average price as a kind of planned and calculated. The enterprise independently determines and reflects in the accounting policy the use of accounting prices and their type.

According to clause 83 of the Guidelines, transportation and procurement costs can be accounted for using one of three options:

· on account 15 "Procurement and acquisition of material assets" with their subsequent assignment to account 16 "Deviation in the cost of material assets";

· on the sub-account "Transport and procurement costs" to account 10 "Materials";

· on account 10 "Materials", if the assessment of materials upon their receipt is formed according to actual costs, taking into account transportation and procurement costs.

In the third option, it is essentially not possible to talk about special accounting for transportation and procurement costs, since it is rather a way to evaluate materials in accounting without applying accounting prices, that is, at actual costs. Due to the fact that this method of forming an assessment of materials is very laborious and requires the timely availability of reliable information on transportation and procurement costs for each individual batch of materials, in practice it can only be used at individual enterprises with a limited range of materials and a small number of individual deliveries during the reporting period. period. This method of evaluation of materials is effectively used in the organization of quantitative accounting of materials in the warehouses of SMU-1 JSC "Shchekingazstroy".

The first two options provide for the use of the accounting price of materials and a separate reflection of transportation and procurement costs either as part of the actual account 10 "Materials" or on account 16 "Deviation in the cost of materials". However, in order to make decisions on the management of stocks and the process of procurement of materials, as well as the formation of the cost of production (works, services), the accounting of transportation and procurement costs, regardless of which account they are taken into account, should be organized by separate groups, types of materials. The degree of detail of the accounting groups of transportation and procurement costs in accordance with the accounting groups of materials is determined by the management tasks at each individual enterprise.

Methodological guidelines allow keeping records of transport and procurement costs as a whole, and not by groups, in two cases: firstly, if there is no significant difference between individual groups in the share of transport and procurement costs in the total cost of purchasing and procuring materials; secondly, if it is not possible to attribute them directly to specific groups of materials (for example, the maintenance of the procurement and storage apparatus of an enterprise). The first condition is practically not met, since different groups of materials are purchased from different suppliers and, as a rule, in different regions. Materials that are included in one group are also purchased under contracts with different suppliers, concluded on different terms, in particular, terms of delivery. Therefore, differences in the remoteness of suppliers from the enterprise, the terms of contracts lead to significant fluctuations in the share of transportation and procurement costs in the cost of purchasing materials. Another circumstance limiting the possibility of using this method of accounting for transportation and procurement costs is the fluctuation of the share by reporting periods. If at least in one month of the reporting year the magnitude of fluctuations exceeds the maximum allowable level (5%), then it is necessary to distribute the transportation and procurement costs by groups of materials.

Chapter 3. Choosing the most rational method of accounting for transportation costs

Based on the results of a preliminary analysis, the organization's management can choose its own method of valuation for each group of inventories.

SMU-1, a branch of OAO Shchekingazstroy, mainly uses the method of receipt at actual cost for most groups of materials. However, the method of accounting for transportation costs for the receipt of inventories at actual cost may not be the best for the enterprise. We will also consider other methods: a method of accounting using account 15 "Procurement and acquisition of material assets" with their subsequent write-off to account 16 "Deviation in the cost of acquired material assets" and by reflecting on a separate sub-account to account 10 "Materials".

The choice of method depends on the economic conditions of the enterprise, the specifics of production and contractual relations.

3.1. Accounting for transportation costs by direct inclusion in the actual cost

Enterprise SMU-1, a branch of OAO Shchekingazstroy, purchased VGP pipes from OOO Alyans. A supply contract was concluded between them in the amount of 590,000 rubles. (including VAT 90,000 rubles), provided that the buyer must carry out the export of raw materials from the supplier's warehouse on their own. LLC "Alliance" undertakes to organize the transportation of cargo for a fee. The amount of remuneration is set at 10% of the cost of transportation. To carry out the transaction, the client issued a power of attorney to Alliance LLC. The freight forwarder concluded a contract for the carriage of goods with LLC "Perevozchik". The cost of delivery was 35,400 rubles. (including VAT 5,400 rubles. Together with the materials, the buyer received:

· an invoice from Alliance LLC (the cost of raw materials is 500,000 rubles, VAT is 90,000 rubles);

· an invoice from Alliance LLC (intermediary fee 3,000 rubles, VAT 540 rubles);

· an invoice from Alliance LLC (delivery cost 30,000 rubles, VAT 5,400 rubles).

In the accounting records of SMU-1 of Shchekingazstroy OJSC, upon receipt of raw materials, entries were made, which are given in table 3.1.

Table 3.1.

3.2. Accounting for transportation costs on a separate sub-account to account 10

If in the accounting policy we fix the accounting of transport and procurement costs on a separate sub-account opened for account 10 "Materials", then the reflection will look like:

Under the terms of the contract, the buyer carries out the export of VGP pipes from the supplier's warehouse on their own. For these purposes, SMU-1 OAO "Shchekingazstroy" rents a car from LLC "Perevozchik". The amount of rent excluding VAT per month is 15,000 rubles, and VAT is 2,700 rubles.

During the month, the following expenses were reflected:

· wages accrued to the driver of the car 8 000 rubles.

UST accrued from wages driver 2080 rub.

· written off the cost of spent fuels and lubricants 4800 rubles.

Raw materials and materials during the month are accounted for at discount prices.

The balance at the beginning of the month was:

on account 10, sub-account "VGP pipes" 80,000 rubles;

· according to the account of transportation and procurement costs 4,000 rubles.

Table 3.2.

3.3. Accounting for transportation costs using account 15

Based on the second method, accounting for transportation and procurement costs, which is kept on account 15 "Acquisition and procurement of material assets" with their subsequent attribution to account 16 "Deviation in the cost of material assets".

The balance of account 15 "Procurement and acquisition of material assets" at the end of the month represents the cost of materials in transit or not taken out of the suppliers' warehouses.

Accounting entries to be made SMU-1 JSC "Shchekingazstroy".

When accepting the supplier's invoice for payment, an entry is made in the debit of account 15, subaccount. "VGP pipes" and account 60 credit, subaccount. "Settlements with OOO" Alliance "- 500,000 rubles.

At the same time, the debit of account 15 "Procurement and acquisition of material assets" shows the cost of acquired reserves at purchase prices.

Table 3.3.

CONCLUSION

The guidelines provide for three main options for including TZR in the actual cost of materials:

The goals set in this term paper- achieved. Three methods of accounting for transportation costs for the receipt of inventory were studied:

1) assignment of TZR to a separate account 15;

2) assignment of TZR to a separate sub-account to account 10;

3) direct (direct) inclusion of TZR in the actual cost of the material.

most acceptable in modern conditions is the first option. With this option, the number of item numbers of materials (objects of accounting) is significantly reduced, since there is no need to assign new item numbers to the same types of materials when the contractual prices for them change. For the same reason, the number of warehouse accounting objects is reduced, and the inventory inventory procedure is simplified.

The use of the second option is advisable in cases where the size of the TZR is significant and, most importantly, has a significant impact on the formation of the actual cost of purchased materials. Of course, this should not violate the principle of rationality of accounting.

I would like to draw attention to the fact that the use of accounts 15 and 16 ("Deviation in the value of material assets") in accounting for the movement of stocks allows us to abandon the use of average estimates. Indeed, with this technique, the release of materials into production is reflected in operational accounting at discount prices, to which, at the end of the reporting period (month), a deviation (the difference between the actual cost and the contract price of the material) is added, accounted for on account 16.

BIBLIOGRAPHY

1. Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ (as amended by the Federal Law dated June 30, 2003 No. 86-FZ).

2. REGULATION ON ACCOUNTING "ACCOUNTING FOR MATERIAL AND PRODUCTION STOCKS" PBU 5/01, "Rossiyskaya Gazeta", N 140, 25.07. 2001

3. METHODOLOGICAL INSTRUCTIONS FOR ACCOUNTING OF MATERIAL AND PRODUCTION STOCKS", "Rossiyskaya Gazeta", N 36, 27.02. 2002

4. Regulations on the branch of the open joint-stock company "Schekingazstroy" - Construction and installation department No. 1. - Shchekino, 2002

5. Regulation on accounting policy for accounting for 2005

6. BU: Uch. for Art. universities / Yu.A. Babaev, I.P. Komissarov, V.A. Borodin; Ed. prof. Yu.A. Babaeva, prof. I.P. Komissarova. - 2nd ed., Rev. and additional – M.: UNITI-DANA, 2005. – 527 p.

7. Veshunova N.I., Fomina L.V. Tutorial on accounting and tax accounting. - 4th ed., Rev. and additional - M .: TK Velby, Publishing House Prospekt, 2005. - 520 p.

8. Kondakov I.P. BU: Uch. – M.: INFRA-M, 2005. – 592 p.

9. Kulikova L.I., Fedotova S.Yu. Accounting for transport costs for the buyer / L.I. Kulikova, S.Yu. Fedotova // Accounting. - 2007. - No. 3. -S.13-20.

10. Rogulenko T.M., Khrkov V.P. BU: Uch. - M.: Finance and statistics, 2005. - 352 p.: ill.

11. Legal system "Consultant Plus".

The movement of inventories, along with other business transactions carried out by the organization, must be documented by supporting documents.

Primary accounting documents are accepted for accounting provided that they are drawn up in accordance with approved forms. These may be the forms contained in the albums of unified forms of primary accounting documentation.

Primary accounting documents reflecting all the main operations for the movement of materials are approved by Decree N 71a. (as amended on January 21, 2003) “On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction.”

The movement of materials in the organization begins with their receipt at the warehouses. Materials received by the organization from suppliers must be taken into account in a timely manner.

If during the acceptance of materials no quantitative and qualitative discrepancies were revealed between the data of suppliers and the actual data, then in accordance with clause 49 of Guidelines N 119n, a receipt order is drawn up (form N M-4).

If, during the acceptance of materials, a discrepancy is revealed with the assortment, quantity and quality specified in the documents of the suppliers, then the receipt order of form N M-4 is not drawn up. In this case, the selection committee draws up an act of acceptance of materials of a unified form N M-7.

After acceptance, it is necessary to make entries in the material accounting card (form N M-17), which is used to record the movement of materials in the warehouse for each grade, type, size and opens for a calendar year. Cards are registered by the accounting department in a special register or book; financially responsible persons (warehouse manager, storekeeper) are issued cards against receipt.

To register the release from the warehouse of materials systematically consumed in the manufacture of products, a limit-fence card (form N M-8) is used. A card is issued in duplicate for one item of material (one item number). One copy of the document before the beginning of the month is transferred to the organizational unit that will receive materials, the second copy is transferred to the warehouse. As a rule, the card is issued for a month, but if the volume of materials issue is small, then the card can be issued for a quarter.

The document used to account for the movement of materials between the structural divisions of the organization or materially responsible persons is the requirement-invoice (form N M-11). The requirement is drawn up in two copies by the storekeeper of the structural unit that releases the materials. On the basis of one copy, the materials are written off by the delivering unit, on the basis of the second, they are taken into account by the unit that received the materials. The completed requirements are submitted to the accounting department within the time limits established by the workflow schedule.

The release of materials to the side and the passage of inventory items is issued by an invoice (form N M-15), issued by an employee of the structural unit in two copies upon presentation by the recipient of material assets of a power of attorney to receive valuables, filled in in the prescribed manner.

All primary documents on the movement materials from warehouses and departments of the organization go to accounting. At this stage of the accounting process, accounting employees are required to exercise effective control over the legality, expediency and correctness of documenting the operation of the movement of materials. After verification, primary documents are taxed (by multiplying the quantity of materials by the price).

Analytical accounting of materials in accounting is carried out on the basis of the use of turnover sheets or the balance method.

When using turnaround sheets, two options for accounting for materials are used. In the first option, the accounting department opens analytical accounting cards for each type and grade of materials, in which operations on the receipt and consumption of materials are recorded on the basis of primary documents. These cards differ from warehouse accounting cards only in that they record materials not only in kind, but also in monetary terms.

At the end of the month, the summary data of all cards are quantitatively-cumulative turnover sheets of materials for each warehouse and division. In each turnover sheet, the totals of the amounts for each page, for groups of materials, for sub-accounts, synthetic accounts and the total for the warehouse or division are displayed.

On the basis of the specified turnover sheets, a consolidated turnover sheet is compiled, into which the results of the indicated turnover sheets are transferred for groups of materials, sub-accounts, synthetic accounts, for warehouses and departments as a whole. Summary turnover sheets are compared with synthetic accounting data.

In the second option, all incoming and outgoing documents are grouped and at the end of the month the final data on the receipt and consumption of each type of material are recorded in the turnover sheets, compiled in physical and monetary terms for each warehouse separately in the context of the corresponding synthetic accounts and sub-accounts.

On the basis of these turnover sheets, consolidated turnover sheets are compiled. In the second option, the complexity of accounting is significantly reduced, since there is no need to maintain analytical accounting cards. But accounting in this case remains cumbersome, since hundreds, and sometimes thousands of item numbers of materials, have to be recorded in the turnover sheet.

The balance method of accounting for materials is more progressive. With the balance method, accounting does not duplicate warehouse varietal accounting either in separate analytical accounting cards or in turnover sheets, but uses warehouse accounting cards of materials maintained in warehouses as analytical accounting registers.

Every day or at other fixed times (as a rule, at least once a week), the accounting officer checks the correctness of the entries made by the storekeeper in the warehouse accounting cards and confirms them with his signature on the cards themselves. At the end of the month, the warehouse manager, and in some cases an accounting employee, transfers quantitative data on the balances on the 1st day of the month for each item number of materials from the warehouse accounting cards to the balance sheet (without turnovers of income and expenditure). After checking, the balance sheet is transferred to the accounting department, where the remaining materials are taxed at fixed accounting prices and their totals are displayed for individual accounting groups of materials and for the warehouse as a whole.

On the basis of the indicated balance sheets, a consolidated balance sheet is compiled, into which the results of the balance sheets of warehouses and divisions are transferred by groups of materials, by sub-accounts, synthetic accounts, warehouses, divisions.

Balance sheets and consolidated balance sheets are reconciled monthly with synthetic material accounting data.

For generalization and grouping of information on the movement of materials, statements of the movement of materials (accumulative statements) are used. They are compiled for each warehouse (department) separately for the receipt and consumption of materials, and accounting for them can be carried out at the actual cost of materials or their accounting prices. At the end of the month, the statements calculate the totals of turnover for the month in the context of groups of materials for sub-accounts and synthetic accounts for each warehouse or division.

The final data of the statements of the movement of materials is monthly transferred to the summary statement of the movement of materials, which also provides information on the balances of materials at the beginning and end of the month in the context of groups of materials for the corresponding synthetic accounts and sub-accounts.

The data of the summary sheet of the movement of materials and accumulative statements are monthly checked against the indicators of analytical accounting, i.e. with turnover and balance sheets.

Organizations can draw up a list of distribution of materials, which indicate the corresponding accounts and sub-accounts for each direction of consumption of materials (in valuation). The statement indicates transport and procurement costs or deviations between the purchase cost of materials and their accounting price.

With automated accounting, all accounting registers are compiled using computer technology. The use by the organization of accounting automation programs should ensure the formation of the following main accounting registers:

Turnover sheet of the movement of materials according to item numbers in the context of warehouses, divisions, storage places;

Material consumption sheet for orders, series, repartitions, other calculation units;

Turnover sheet for materials in transit;

The turnover sheet of the movement of materials for uninvoiced deliveries.