Inventory accounting is an important part of a properly organized company. The process of accepting, writing off and moving inventories must be recorded in accounting registers.

How to do this correctly will be discussed in this article.

Why is this procedure needed?

Any production organization should timely reflect the receipt, write-off and movement of inventory. This need is determined by current legislation.

If an enterprise does not monitor changes in the number of these assets, then sooner or later it will face the following difficulties:

• it will be impossible to determine the debt to suppliers;
• it is impossible to calculate the price of finished products, since the cost is unknown;
• theft is possible, since the volume of inventories is not controlled, the company does not monitor the safety of raw materials;
• accounting principles are violated, and accordingly, reporting becomes unreliable.

Regulatory regulation

Record keeping must be carried out in accordance with the legislation of the Russian Federation. There are 4 levels of regulatory documents in total:

• Federal laws. The legal framework, accounting principles and other nuances are regulated by Law No. 402-FZ “On Accounting”.
• Standards. The information specified in Law No. 402 is supplemented and corrected. Inventory accounting is based on the following regulatory documents of this level:
  • PBU 5/01 establishes the essence of accounting for inventories, their composition, classification and evaluation methods;
  • PBU 10 regulates the rules for writing off inventories;
  • PBU 9 establishes the procedure for determining the financial result of a sale;
  • The chart of accounts contains information about accounting accounts.
• Guidelines. These documents are advisory in nature. These include:
  • instructions for inventory of property No. 49;
  • instructions for accounting for inventories No. 44;
  • other similar documents.
• Instructions. This level includes all documents related to inventory accounting created in the organization, for example:
  • job descriptions;
  • standards for write-off of materials and raw materials;
  • order on accounting policies;
  • order establishing the composition of the inventory commission;
  • calculation cards.

Failure to comply with the requirements established in all of the listed regulatory documents is regarded by the inspection authorities as a direct violation of the law. Inconsistencies and deviations from the rules are punishable by fines and other sanctions.

All the nuances of this procedure can be gleaned from the following video:

Accounting procedure

All operations related to the acquisition, movement and consumption of inventory items must be correctly documented using accounting accounts. Correspondence depends on the type of transaction, counterparty and type of asset.

Acquisition of oil and gas plant

The purchase of raw materials and materials by an organization at its own expense is formalized as follows:

Inventories can be accepted as a contribution to the authorized capital of the company. This operation is reflected in the correspondence of accounts:

Assets can also be received free of charge. This operation must be recorded in the accounting registers:

Operation	Debit	Credit
Inventory accepted at market value	10	98.2
Transport costs included	10	76
The cost of inventories was written off when they were transferred to production	98.2	91.1

Materials may be received by a company as surplus found during inventory. Such MPPs are drawn up as follows:

Materials, raw materials, goods can be purchased by an organization in exchange for its products. This practice is not widespread, but insolvent enterprises use this method. The procedure is completed by posting:

Write-off

Disposal is formalized in the event of sale, transfer or loss of objects. Most often, inventories are written off due to sales to customers. The process goes like this:

Inventory may be lost by an organization as a result of emergency situations. The cost of materials is written off to profit after taking inventory:

The gratuitous transfer of assets is formalized as follows:

Action	Debit	Credit
Disposal of inventories due to gratuitous transfer is reflected	91.2	10

Shortage

Companies must regularly and timely conduct inventories of materials, raw materials and finished products. If theft or loss was discovered during the inspection, they should be recorded in one of the following invoices.

If the culprit cannot be identified, the entire amount of damage must be taken into account as part of the costs:

If the person responsible for the theft is identified, the following entries are made:

Shortages can be detected not only during inventory, but also during the process of receiving supplies of goods and raw materials:

Operation	Debit	Credit
Losses were written off within the amount stipulated in the agreement	94	60 (76)
A claim has been made for the remaining amount	76.2	60 (76)
The claim is satisfied	51 (52)	76.2
Amounts that are not subject to refund according to the terms of the agreement are taken into account	10	94
Amounts written off in case of impossibility of collection	94	76.2
Damage included in expenses	91.2	94

Inventory inventories (MPI) are part of the property that is responsible for the production of various products, provision of services, and is also used in the management activities of an enterprise or organization.

Classification of MPZ

According to accounting regulation No. 5/01, inventories are divided into the following groups:

• raw and basic materials. This group includes production facilities that are responsible for the manufacture of goods or form its basis;
• auxiliary materials that act on raw materials to improve the consumer qualities of the product, or to maintain the technical equipment of the enterprise;
• purchased semi-finished products. In this case, they are a kind of procurement raw materials, the processing of which produces finished products;
• recurrent balances of the enterprise. This is waste materials resulting from the production of a finished product. Many enterprises incidentally produce various consumer goods from such residues;
• fuels and lubricants. Which, in turn, are classified according to their purpose into: household (for heating the premises), motor (for refueling automobile and agricultural vehicles) and technical (for servicing various mechanisms);
• packaging materials. Used for packaging, transportation and preservation of manufactured goods;
  components for various equipment and specialized equipment used, which are used to replace failed parts.

The main tasks that the accounting of industrial inventories involves are as follows:

• constant supervision of the entire production cycle;
• control over product storage;
• correct execution of the necessary documentation;
• accurate determination of the cost of finished products;
• control over surpluses or shortages of a certain group of inventories;
• compliance with all standards provided for by state legislative acts.

This systematization allows for accounting reporting of income, expenses and balances of material assets in a particular organization.

Analysis of inventories

Inventory and equipment are taken into account at their actual cost. Which is the amount of money spent by the enterprise on the purchase of necessary production materials.

In addition, actual expenses can be incurred for the following purposes:

• payment of funds in accordance with the agreement concluded between the organization and the supplier;
• payment for all kinds of services provided and necessary information provided to the enterprise;
• payment of customs taxes;
• payment of non-refundable fees;
• various incentives that are paid by the brokerage institution through which tangible production assets were obtained;
• expenses incurred as a result of the preparation and transportation of the necessary production products;
• payment for insurance of purchased inventories.

Actual expenses cannot include costs incurred when purchasing general business material assets. The real initial cost of inventories when produced directly by the enterprise is formulated by the costs associated with the production of these reserves.

If the real cost is obtained by adding values ​​to the authorized capital of the enterprise, then it is determined using a financial analysis carried out and agreed upon by the participants of this organization.

Inventories can be assessed in one of the following ways:

• at the average initial cost;
• at the original cost of each product separately;
• FIFO (at cost of the 1st according to the procurement period;
• LIFO (at cost of subsequent purchases according to the purchase period).

The first method of analyzing inventories is the most popular among accounting workers of organizations located in the Russian Federation.

Documentary formation of operations for moving inventories

All economic procedures must be carried out with the help of supporting documentation. This package of documents consists of primary accounting acts, which are primarily intended for accounting at the legislative level.

Basic documentation on the movement of inventories must be drawn up under the clear guidance of the first manager and chief accountant of the enterprise, who are responsible to the regulatory authorities for the correctness of their preparation.

If production assets come from manufacturers, then the warehouse manager is obliged to check the received goods for compliance with the accompanying documents of the supplier. If there are no disagreements, on the same day the warehouse manager must draw up a single copy of an act (receipt order in form No. M-I) for all goods received. If the delivered products do not coincide with the documents provided for them, the storekeeper, together with the authorized person of the supplier, draws up a report in form No. M-71 in two samples.

Also, receipt acts are drawn up when inventories are received by an enterprise from an individual working in this organization. Such valuables are mainly purchased in cash at retail outlets. Such purchases must also be confirmed by supporting documents (checks, certificates, acts).

Acts in form M-11 are issued if inventories are moved within the organization (from one site to another or from a warehouse to a workshop). In such cases, the order to issue invoices must come from supply workers.

Inventory accounting

The movement and balance of material assets is subject to mandatory accounting at the enterprise. Which is carried out by warehouse and accounting department employees.

These responsible persons, in order to legally correctly maintain records of existing valuables, must perform the following actions:

• Accounting employees open warehouse cards;
• after which information about the material located is entered into the card;
• the completed card is transferred from the accounting department to the warehouse;
• The warehouse manager records entries in the prepared cards about receipts, expenses and balances of material assets;
• At the same time as the cards, the storekeeper fills out the sort accounting book.

All basic documentation for inventory accounting comes from all departments and workshops of the enterprise to the accounting department. Where, after a scrupulous check, all received accounting documents are sent to a computer.

There are two options for accounting for inventories using cards, which record all accounting transactions based on primary documents: in the first case, the accounting department creates

1. card exclusively for a specific variety and type of incoming products. These cards keep records both in kind and in monetary terms. After the expiration of the monthly period, such cards must be verified and correspond to the accounting cards in the warehouse;
2. in the second case, all negotiable documents are folded according to assortment numbers. At the end of the reporting period, the final figures are calculated and subsequently entered into the statements.

Which option is more convenient is determined by each company independently. The only important thing remains a true reflection of the financial activities of the enterprise.

What is it and who should do it at the enterprise? Read about this in our material.

Synthetic or generalized accounting of inventories

Synthetic accounts that are used to account for material inventories:

• 004 – products accepted for commission;
• 003 – MPZ taken for processing;
• 002 – MPZ accepted for storage;
• 16 – discrepancy in inventory value;
• 15 – purchase of necessary materials;
• 14 – revaluation of values;
• 11 – agricultural animals being fattened;
• 10 – materials.

To keep records of purchases or procurement of material and production assets in accounting, two types of accounting are used:

• the first type implies the reflection of incoming materials according to the debit “10 – materials” and credit accounts “60 – financial payments to contractors and suppliers”, “76 – repayment of credit debt”. Thus, inventories are taken into receipts regardless of the receipt of settlement documentation. And at the beginning of the reporting month, unpaid financial resources will be taken into account as a receivable debt to contractors or suppliers;
• the second type determines the use of additional synthetic accounts: “15 – purchase of necessary materials” and “16 – discrepancy in the cost of inventories”.

Inventory of material assets of the enterprise

Regulatory legal acts in force in the country provide for a mandatory inventory of property. Which is carried out for the truthfulness and literacy of accounting.

During the inventory, special attention is paid to the presence and condition of inventories, which must be confirmed by relevant documents.

The legislation provides that the period for conducting the inventory can be determined personally by the head of the enterprise, except if:

• the property changes owner;
• annual reporting is prepared;
• there are facts of damage or theft of property;
• there are force majeure circumstances provided for by legislative acts.

If the inventory carried out shows a shortage of material assets, then the responsibility lies with the official exercising control over the correctness of accounting of the enterprise's inventories.

Material production reserves of the enterprise– these are current assets involved in the production and management cycle. In other words, this is property used to produce finished products.

Accounting for inventories PBU 5/01. Position

The regulation on accounting for inventories was approved by order of the Ministry of Finance of the Russian Federation (No. 44n dated June 9, 2001). This provision establishes the accounting principles (PBU 5/01) of inventories at the enterprise.

Classification of an enterprise's inventories

Inventories include the following types of enterprise assets:

• raw materials and supplies used in production;
• goods intended for sale, provision of services or involved in management needs;
• finished products that have gone through the entire production cycle;
• goods purchased from other organizations (legal entities).

It should be noted that the provisions of PBU 5/01 do not apply to accounting for work in progress.

Unit of accounting for inventories is installed individually at each enterprise. The purpose of accounting is the most reliable reflection of information about the state of the enterprise's inventories and control over their movement (acquisition/disposal).

Unit of accounting for inventories

Valuation of inventories

Material production inventories (MPI) must be accounted for at their actual cost.

Actual cost of inventories for the purchase of inventories– the amount of the enterprise’s costs for the purchase of inventories excluding VAT, customs duties and fees, excise taxes on certain types of goods/services. Accounting takes into account the following types of costs for the acquisition of inventories.

It should be noted that when calculating the actual costs of purchasing inventories, general business costs are not taken into account.

The actual cost of inventories during production is the amount of expenses an enterprise costs in the production of goods and materials.

The actual cost of inventories contributed to the authorized capital is determined based on the assessment by the owners of the enterprise.

The actual cost of inventories upon donation is estimated based on the market value as of the accounting date.

The actual cost of inventories under non-cash payment agreements is an assessment of the value of transferred assets at prices of similar types of assets.

The actual cost of acquired foreign inventories is determined by calculating their value at the exchange rate of the Central Bank of the Russian Federation as of the date of inventory accounting.

Methods for assessing inventories according to PBU 5/01

The following valuation methods are used to account for inventories:

• at the weighted average price per unit of material;
• at the cost of each unit;
• FIFO method (at the cost of the first purchases);

6. The actual cost of inventories purchased for a fee is the amount of the organization’s actual costs for the acquisition, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual costs of purchasing inventories include:

Amounts paid in accordance with the agreement 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 a unit of inventory;

Fees paid to the intermediary organization through which inventories were purchased;

Costs for the procurement and delivery of inventories to the place of their use, including insurance costs. These costs include, in particular, costs for the procurement and delivery of inventories; costs of maintaining the procurement and warehouse division of the organization, costs of transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories established by the contract; accrued interest on loans provided by suppliers (commercial loan); interest accrued on borrowed funds before accepting inventory for accounting, if they were raised to purchase these inventories;

costs of bringing inventories to a state in which they are suitable for use for the intended purposes. These costs include the organization’s costs of processing, sorting, packaging and improving the technical characteristics of received stocks, not related to the production of products, performance of work and provision of services;

Other costs directly related to the acquisition of inventories.

General and other similar expenses are not included in the actual costs of purchasing inventories, except when they are directly related to the acquisition of inventories.

(see text in the previous edition)

7. The actual cost of inventories during their production by the organization itself is determined based on the actual costs associated with the production of these inventories. Accounting and formation of costs for the production of inventories is carried out by the organization in the manner established for determining the cost of relevant types of products.

8. The actual cost of inventories contributed as a contribution to the authorized (share) capital of the organization is determined based on their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

9. The actual cost of inventories received by an organization under a gift agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.

For the purposes of this Regulation, current market value means the amount of money that can be received as a result of the sale of these assets.

10. The actual cost of inventories received under contracts providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the cost of assets transferred or to be transferred by the organization. The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.

If it is impossible to determine the value of assets transferred or to be transferred by an organization, the value of inventories received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary means is determined based on the price at which similar inventories are purchased in comparable circumstances.

11. The actual cost of inventories, determined in accordance with paragraphs 8 and these Regulations, also includes the actual costs of the organization for the delivery of inventories and bringing them into a condition suitable for use, listed in paragraph 6 of these Regulations.

12. The actual cost of inventories, in which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation.

13. An organization engaged in trading activities may include the costs of procuring and delivering goods to central warehouses (bases), incurred before they are transferred for sale, as part of sales costs.

Goods purchased by an organization for sale are valued at their cost of acquisition. An organization engaged in retail trade is allowed to evaluate purchased goods at their selling price with separate consideration of markups (discounts).

13.1. An organization that has the right to use simplified accounting methods, including simplified accounting (financial) reporting, can evaluate purchased inventories at the supplier’s price. At the same time, other costs directly related to the acquisition of inventories are included in expenses for ordinary activities in full in the period in which they were incurred.

13.2. A micro-enterprise that has the right to use simplified accounting methods, including simplified accounting (financial) statements, may recognize the cost of raw materials, supplies, goods, other costs for production and preparation for sale of products and goods as expenses for ordinary activities in the full amount as they are acquired (implemented).

Another organization that has the right to use simplified accounting methods, including simplified accounting (financial) statements, may recognize these costs as expenses for ordinary activities in full, provided that the nature of the activities of such an organization does not imply the presence of significant material and production balances stocks. At the same time, significant balances of inventories are considered to be those balances, information about the presence of which in the financial statements of an organization can influence the decisions of users of the financial statements of this organization.

Abstract

Accounting for inventories

. Concept, classification and tasks of inventory accounting

Accounting for inventories is regulated by PBU 5/01 “Accounting for inventories” and Guidelines for accounting of inventories dated December 28, 2001 (with the latest amendments).

In accounting, the following assets are accepted as inventory:

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

intended for sale, including finished products and goods;

used for the management needs of the organization.

The definition of inventories is presented in the figure.

The concept of inventories

Material and production inventories are divided into the following groups: raw materials and basic materials, auxiliary materials, purchased semi-finished products, waste (returnable), fuel, packaging and container materials, spare parts, inventory and household supplies.

The classification of materials depending on their role in the production process is presented in the figure.

The objectives of inventory accounting are:

formation of the actual cost of inventories;

correct and timely documentation of operations and provision of reliable data on the procurement, receipt and release of inventories;

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

control over compliance with the inventory standards established by the organization, ensuring uninterrupted production of products, performance of work and provision of services;

timely identification of unnecessary and excess inventories for the purpose of their possible sale or identification of other opportunities for involving them in circulation;

carrying out an analysis of the efficiency of use of reserves.

Basic requirements for accounting for inventories:

continuous, continuous and complete reflection of movement (arrival, consumption, movement) and inventory availability;

quantity accounting and inventory valuation;

efficiency (timeliness) of inventory accounting;

reliability;

compliance of synthetic accounting with analytical accounting data at the beginning of each month;

compliance of warehouse accounting data and operational accounting of inventory movements in the organization’s divisions with accounting data.

Necessary prerequisites for effective control over the safety of inventories are:

the presence of properly equipped warehouses and storerooms or specially adapted areas (for open storage stocks);

placement of inventories in sections of warehouses, and within them in separate groups and types and sizes (in stacks, racks, on shelves, etc.) in such a way as to ensure the possibility of their quick acceptance, release and checking of availability;

in places where each type of stock is stored, a label should be attached indicating information about the stock being held;

equipping storage areas with weighing equipment, measuring instruments and measuring containers;

the use of centralized delivery of materials from the organization’s warehouses to workshops (divisions) according to agreed schedules, and at construction sites from suppliers, base warehouses and picking areas directly to construction sites according to picking lists; reduction of unnecessary intermediate warehouses and storerooms;

organization, where necessary and appropriate, of areas for centralized cutting of materials;

determination of the list of central (basic) warehouses, warehouses (storerooms), which are independent accounting units;

establishing a procedure for rationing inventory consumption (development and approval of standards, compliance with standards when releasing materials to the organization’s divisions);

establishing the procedure for the formation of accounting prices for inventories and the procedure for their revision;

determining the circle of persons responsible for the acceptance and release of inventories (warehouse managers, storekeepers, forwarders, etc.), for the correct and timely execution of these operations, as well as for the safety of the inventories entrusted to them;

conclusion with these persons in the prescribed manner of written agreements on financial liability; dismissal and relocation of financially responsible persons in agreement with the chief accountant of the organization;

determining the list of officials who are authorized to sign documents for the receipt and release of inventories from warehouses, as well as to issue permits (passes) for the removal of inventories from warehouses and other storage areas of the organization;

availability of a list of persons who have the right to sign primary documents, approved by the head of the organization in agreement with the chief accountant (the list indicates the position, surname, first name, patronymic and level of competence, type or types of transactions for which this official has the right to make decisions).

. Types of inventory assessment

Inventory and equipment are accepted for accounting at actual cost.

The actual cost of inventories purchased for a fee is the amount of the organization's actual costs for their acquisition, with the exception of value added tax and other refundable taxes.

The actual cost of inventories received by an organization under a gift agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.

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

The actual cost of inventories during their production by the organization itself is determined based on the actual costs associated with the production of these inventories. Accounting and formation of costs for the production of inventories is carried out by the organization in the manner established for determining the cost of relevant types of products.

The actual cost of inventories received under contracts providing for the fulfillment of obligations (payment) not in cash is recognized as the cost of assets transferred or to be transferred by the organization.

The valuation of inventories, the cost of which upon acquisition is determined in foreign currency, is made in rubles by recalculating the amount in foreign currency at the exchange rate of the Central Bank of the Russian Federation effective on the date of acceptance of the inventories for accounting.

Inventory for which the market price has decreased during the reporting year, or they are physically or morally obsolete, or have completely or partially lost their original qualities, are reflected in the balance sheet at the end of the reporting year at the current market value, taking into account the state of inventories.

A decrease in the value of inventories is reflected in accounting in the form of a reserve accrual. A reserve for reducing the cost of material assets is created for each unit of inventory. It is allowed to create reserves to reduce the cost of material assets for certain types (groups) of similar or related inventories.

It is not allowed to create reserves to reduce the cost of material assets for such enlarged groups (types) of inventories as basic materials, auxiliary materials, finished products, goods, inventories of a certain operational or geographic segment, etc.

The calculation of the current market value of inventories is carried out by the organization on the basis of information available before the date of signing the financial statements. When calculating, the following is taken into account:

price change;

appointment of MPP;

current market value of finished products

The organization must provide confirmation of the calculation of the current market value of inventories.

If, in the period following the reporting period, the current market value of inventories, for the reduction of the value of which a reserve was created in the reporting period, increases, then the corresponding part of the reserve is included in the reduction in the value of material expenses recognized in the period following the reporting period.

A reserve for a decrease in the value of material assets is created on account 14 “Reserves for a decrease in the value of material assets”, the debit of which reflects the use of the reserve, and the credit - education.

The following entry is made for the amount of the accrued reserve: Dt 91 Kt 14. The accrued reserve is written off to increase financial results (account 91 “Other income and expenses”) as the inventories related to it are released.

When goods are released into production or otherwise disposed of (except for goods accounted for at sales value), they are assessed in one of the following ways:

at the cost of each unit;

at average cost;

at the cost of the first in time acquisition of inventories (FIFO method);

Inventory used by the organization in a special manner (precious metals, precious stones, etc.), or inventories that cannot normally replace each other, are valued at the cost of each unit of such inventories.

The assessment of inventory at the average cost is carried out for each group (type) of inventory by dividing the total cost of the group (type) of inventory by their quantity, which consists respectively of the cost price and the amount of balance at the beginning of the month and the inventory received during the given month.

Estimation at cost of the first acquisition of inventories (FIFO method) is based on the assumption that inventories are used within a month or another period in the sequence of their acquisition (receipt). Consequently, inventories that are the first to enter production (sale) should be valued at the cost of the first acquisitions, taking into account the cost of inventories listed at the beginning of the month. When applying this method, the assessment of inventories in stock (in warehouse) at the end of the month is made at the actual cost of the latest acquisitions, and the cost of goods sold, products, works, services takes into account the cost of earlier acquisitions.

The figure shows the assessment of inventories when released for production or other cases of disposal.

For each group (type) of inventories during the reporting year, one assessment method is used.

In cases of significant labor intensity, it is allowed to accept a negotiated price. In analytical accounting and in storage areas, it is allowed to use accounting prices, which are used as:

negotiated prices,

actual cost according to the previous month or reporting period,

planned - estimated prices (developed at the beginning of the year),

average group price.

3. Documentation of operations on the movement of inventories and accounting of inventories in warehouses

To register material movement operations, unified forms of primary accounting documents are used, approved by the State Statistics Committee of the Russian Federation in agreement with the Ministry of Finance of the Russian Federation.

Receipt of materials into the organization is documented in the following order.

Along with the shipment of products, the supplier sends the buyer settlement and other accompanying documents - payment request, invoices and others.

In the supply department, according to incoming documents, they check the compliance of the volume, assortment, delivery times, prices and other contractual conditions and make a note on the payment document about full or partial acceptance (consent to payment).

To control the receipt of goods, the supply department maintains a log of incoming goods.

Verified payment requests from the supply department are transferred to the accounting department, and

receipts from transport organizations - to the forwarder for receipt and delivery of materials.

To receive materials from the warehouse of out-of-town suppliers, the forwarder is given a work order and a power of attorney. The forwarder accepts the arrived materials at the station according to the number of pieces and weight and, if a shortage is detected, draws up a commercial report.

The freight forwarder delivers the accepted cargo to the warehouse manager, who checks the compliance of the quantity and quality of materials with the supplier’s invoice data.

Received materials are delivered to the warehouse on the basis of a receipt order. If, when accepting materials, a discrepancy is found with the supplier’s account data, then the acceptance of the materials is carried out by a commission, and it draws up an act of acceptance of materials, signed by the acceptance committee. The commission must include a representative of the supplier (or an uninterested person).

If transportation of materials is carried out by road, then invoices are used as the primary document.

When purchasing materials through accountable persons, the basis for their acceptance for accounting is a sales receipt or act (certificate).

The consumption of materials released into production daily is recorded using limit cards. Materials are released from the warehouse within the established limit. Excessive supply of materials and the replacement of one material with another (if there is no material in stock) is formalized by issuing a separate request-invoice for replacement. When replacing the material being replaced in the limit card, make an entry “Replacement, see requirement No._” and reduce the remaining limit.

To issue materials externally, use the Invoice for the external issue of materials. When transporting materials by road, bill of lading is used instead of a consignment note.

The movement of materials from warehouse to warehouse, from one department to another (within the organization) is documented by invoice requirements.

In warehouses, a materials accounting card is created for each item number of materials. It regularly records the receipt and consumption of materials during the day, and at the end of the day the balance is calculated. Warehouse records are regularly reconciled with accounting data. The materials accounting card is issued in the accounting department, where it is registered in a special book and then issued to the warehouse manager against signature. Instead of cards, you can use a materials accounting book, which contains the same details as the materials accounting card.

In conditions of automation of accounting, instead of materials accounting cards, systematically compiled machine diagrams-statements of movement and balances of materials are used. Unlike numerous cards, they are kept only by warehouses and financially responsible persons.

Primary documents, after recording their data on accounting cards, are transferred to the accounting department.

4. Accounting for materials by the accounting service

accounting synthetic inventory material

Analytical accounting of materials (quantitative and total accounting) in accounting is carried out in two ways: based on the use of turnover sheets or the balance method.

When using turnover sheets, two options for accounting for materials are used.

In the first option, the accounting service maintains cards for quantitative and total accounting, which are opened for each name (item number) of materials. In the cards, the accountant reflects the movement of materials (receipt, expense) on the basis of primary accounting documents (receipts, expenses, internal movements) submitted to the accounting service by warehouses and departments. Thus, warehouse accounting is duplicated in the accounting service, with the only difference being that the accounting service maintains quantitative and total accounting, while in warehouses and departments only quantitative accounting is maintained.

The cards display monthly turnover for the month and balances at the beginning of the next month. Based on the cards, the accounting service prepares monthly turnover sheets for the movement of materials separately for each warehouse and division. The turnover sheets indicate: nomenclature number of the material, name of the material indicating the distinctive features (grade, article, size, brand, etc.), unit of measurement; price, balance at the beginning of the month - quantity and amount, income for the month - quantity and amount, expense for the month - quantity and amount, balance at the end of the month - quantity and amount.

Each turnover sheet displays totals for each page, for groups of materials, for subaccounts, synthetic accounts, and the total for the warehouse (division).

The grouping of materials into sub-accounts and synthetic accounting accounts should be ensured by a system for coding the nomenclature numbers of materials, which should contain the corresponding distinctive features.

Based on the indicated turnover sheets, a consolidated turnover sheet is compiled, into which the results of the turnover sheets of warehouses and divisions are transferred by groups, subaccounts, synthetic accounts, by warehouses and departments as a whole.

Movement (formation and distribution) and balances of transport and procurement costs are taken into account separately.

Consolidated turnover sheets are verified with data from synthetic accounting of materials.

In addition, the data in the cards maintained in the accounting department is reconciled monthly with the data in the cards of warehouses and departments;

In the second option, analytical accounting cards are not maintained in the accounting service; all incoming and outgoing documents are grouped by item numbers, from which the total data for the month is calculated for incoming and separately for outgoings, which are recorded in the turnover sheet.

Turnover sheets and consolidated turnover sheets are maintained in the same way as in the first option. The balances in the turnover sheets are checked against the balances displayed in the cards of warehouses and departments.

The balance method of accounting for materials is that the organization’s accounting department does not keep quantitative and total records of the movement (income and expenditure) of materials in the context of their nomenclature and does not prepare turnover sheets according to the nomenclature of materials.

Accounting for the movement of materials is carried out in the context of groups, subaccounts and balance sheet accounts of materials by the accounting service only in monetary terms, determined, as a rule, on the basis of accounting prices. Movement (formation and distribution) and balances of transport and procurement costs are taken into account separately.

In warehouses (divisions), on the basis of primary documents, quantitative accounting of materials is carried out in cards or warehouse accounting books, and in the cases provided for by these Methodological Instructions (clause 264), also total accounting.

Quantitative balances of materials on the first day of each month, based on verified warehouse accounting cards (books) for each item number, are transferred to the balance sheet (or balance book) by an employee of the accounting service or the warehouse manager.

For individual warehouses (storerooms, divisions), a balance sheet can be used as a balance sheet of materials provided by these warehouses (storerooms, divisions) together with primary accounting documents.

The balance sheet is drawn up in the same form as the turnover sheet (see paragraph 137 of these Guidelines), with the exception of turnover (income and expense), and is stored in the accounting department.

It is advisable to maintain a balance sheet (book) in multigraph form, for six months or a year.

Based on the specified balance sheets, a consolidated balance sheet is compiled, into which the results of the balance sheets of warehouses and divisions (storage locations) are transferred by groups of materials, by subaccounts, synthetic accounts and by the corresponding warehouses, divisions (storage locations) as a whole.

Balance sheets and consolidated balance sheets are monthly verified with data from synthetic accounting of materials.

To summarize and group information about the movement of materials, material flow sheets (accumulation sheets) are used, which are compiled for each warehouse (division) separately by receipt and expense. Accounting in them can be carried out at the actual cost of materials or at accounting prices. The results of these statements are transferred monthly to the consolidated statement of movement of materials, which also provides information about the balances of materials at the beginning and end of the month, broken down by groups according to the corresponding synthetic accounts and sub-accounts.

The data in the summary statement and accumulative statements are monthly verified with analytical accounting data, i.e. with turnover and balance sheets.

Organizations can draw up a materials distribution sheet, which indicates corresponding accounts and subaccounts for each direction of material consumption, transportation and procurement costs, or deviations between the purchase cost of materials and their accounting price.

With automated accounting, the formation of the following main accounting registers must be ensured:

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

statement of material consumption for orders, batches, redistributions, and other costing units;

turnover sheet for materials in transit;

turnover sheet of materials movement for uninvoiced deliveries.

. Synthetic accounting of inventories

Synthetic accounting of inventories, as noted above, is carried out on accounts 10,11,14,15,16.

Synthetic accounting of materials is maintained on account 10 “Materials”, the debit of which reflects the receipt of materials, and the credit - write-off. The following subaccounts can be opened for account 10:

Raw materials and supplies.

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

Fuel.

Containers and packaging materials.

Spare parts.

Other materials.

Materials outsourced for processing.

Construction materials.

Inventory and household supplies.

Special equipment and special clothing in stock.

Special equipment and special clothing for use.

In small enterprises, all production inventories can be accounted for in one account10.

On synthetic accounts, material assets are recorded at actual cost or at accounting prices.

When accounting for materials at actual cost, all expenses for their acquisition are debited from the accounts of material assets, which is reflected in the following account correspondence:

Dt10 Kt60 - For the cost of raw materials and materials according to the invoice.

Dt19 Kt60 - For VAT amounts.

Dt10 Kt 23,60,76,70,69 - For the amount of acquisition costs

Dt10 Kt71-For the cost of materials paid from accountable amounts.

Dt10 Kt20-For the cost of returnable waste.

Materials received from dismantling fixed assets and surplus materials identified during inventory are valued at market value and are credited to account 10 and account 91.

Materials received under a gift agreement or free of charge are accepted for accounting at market value: Dt 10 Kt 98 and as they are used, the cost of materials is written off from account 98 to the credit of account 91.

Received materials for which the supplier's documents have not been received (uninvoiced deliveries) are accounted for according to the act of acceptance of materials at accounting prices or at market prices, if the actual cost is used as accounting prices, and are reflected with the entry: Dt10 Kt60.

After receiving the payment documents, their cost is adjusted taking into account the received documents.

When accounting for materials at accounting prices, accounts 15 and 16 are additionally used.

Account 15 “Procurement and acquisition of material assets” is intended to account for the procurement and acquisition of material assets related to funds in circulation (materials, animals for growing and fattening, goods).

The debit of account 15 includes the purchase price of material assets for which the organization received settlement documents:

Dt19 Kt 60 - For the amount of VAT.

Dt15 Kt 23,60,71,76,70,69 - For the amount of procurement costs.

Material assets actually received by the organization are accepted for accounting at accounting prices with the entry: Dt10 Kt15.

The difference between the actual cost of acquisition and accounting prices is written off from account 15 to the debit of account 16, namely:

if the actual cost is higher than the cost at accounting prices, an additional entry is Dt16 Kt15,

if the actual cost is lower than the cost at accounting prices, a reversal entry is Dt16 Kt15.

The balance on account 15 at the end of the month shows the availability of inventories on the way.

Consumed or sold inventories are written off to the accounts of production and sales costs from the credit of material accounts (Dt20,23,25,26,44 and other Kt10) at accounting prices.

The differences accumulated on account 16 between the actual cost and the cost at accounting prices are written off from account credit 16 to the debit of production, distribution costs or other accounts in proportion to the cost of consumed inventories at accounting prices.

The accounting scheme for the acquisition of inventories using accounts 10,15,16 is shown in the figure.

Analytical accounting for account 16 is carried out by groups of inventories with approximately the same level of these deviations.

Raw materials and supplies can come to the organization from other sources:

Dt10 Kt75 - Contribution to the contribution to the authorized capital.

Dt10 Kt20 - Creation within the organization itself.

Dt10 Kt79 - From structural units.

And other sources.

. The procedure for accounting and distribution of transportation and procurement costs

Transport and procurement costs are the costs of an organization directly related to the process of procurement and delivery of materials to the organization. Transportation and procurement costs include:

expenses for loading materials into vehicles and their transportation, payable by the buyer in excess of the price of these materials according to the contract;

expenses for the maintenance of the organization's procurement and warehouse apparatus, including expenses for remuneration of the organization's employees directly involved in the procurement, acceptance, storage and release of purchased materials, employees of special procurement offices, warehouses and agencies organized in places of procurement (purchase) of materials, workers directly engaged in the preparation (purchase) of materials and their delivery (accompaniment) to the organization, deductions for the social needs of these employees.

expenses for the maintenance of special procurement points, warehouses and agencies organized in procurement areas (except for labor costs with deductions for social needs);

markups (surcharges), commissions (cost of services) paid to supply, foreign trade and other intermediary organizations;

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

interest payments for granted loans and borrowings related to the acquisition of materials before they are accepted for accounting;

travel expenses for direct procurement of materials;

the cost of losses on delivered materials in transit (shortages, damage), within the limits of natural loss rates;

other expenses.

Organizations take into account transport and procurement expenses (TZR) by:

a) assigning goods and materials to a separate account 15 “Procurement and acquisition of material assets”, according to the supplier’s payment documents;

b) assigning goods and materials to a separate sub-account to the “Materials” account;

c) direct (direct) inclusion of TZR in the actual cost of the material (attachment to the contract price of the material, attachment to the monetary value of the contribution to the authorized (share) capital contributed in the form of inventories, attachment to the market value of materials received free of charge, etc.) . Transport and procurement costs are taken into account for individual types and (or) groups of materials.

Write-off of deviations in the cost of materials or TZR for individual types or groups is carried out in proportion to the accounting cost of materials, based on the ratio of the amount of the balance of the deviation or TZR at the beginning of the month (reporting period) and the current deviations or TZR for the month (reporting period) to the amount of the balance of materials at the beginning of the month (reporting period) and materials received during the month (reporting period) at book value.

The resulting value, multiplied by 100, gives the percentage that should be used when writing off a deviation or TZR for an increase (increase in price) in the accounting cost of materials consumed.

To facilitate the implementation of work on the distribution of fuel and equipment or the magnitude of deviations in the cost of materials, the following simplified options are allowed:

· with a small share of technical and technical requirements or the magnitude of deviations (no more than 10% of the accounting cost of materials), their amount can be completely written off to the account “Main production”, “Auxiliary production” and to increase the cost of materials sold;

· the specific weight of TZR or the value of deviations (as a percentage of the accounting cost of the material) can be rounded to whole units (i.e. without decimal places);

· during the current month, the TZR or the amount of deviations can be distributed based on the specific weight (as a percentage of the accounting value of the relevant materials) prevailing at the beginning of this month. If this led to a significant under-write-off or excessive write-off of deviations or TZR (more than five points), in the next month the amount of write-off (distributed) deviations or TZR is adjusted to the specified amount of the previous month;

TZR or the amount of deviations can be distributed in proportion to their share (standard), fixed in planned (standard) calculations, to the accounting cost of the materials used. Moreover, if the actual sizes of deviations or TZR differ from the standard sizes, in the next month (reporting period) the amount of distribution deviations or TZR is adjusted, i.e. increases by the amount underwritten or decreases by the amount overwritten in the last month (reporting period). The balances of inventories or the amount of deviations at the beginning of each month (reporting period) are calculated based on the share (standard) of inventories or deviations provided for in planned (standard) calculations to the actual availability of materials in accounting prices;

Inventory or deviations can be written off monthly (in the reporting period) in full to increase the cost of consumed (issued) materials, if their share (as a percentage of the contractual (accounting) cost of materials) does not exceed 5 percent.

When writing off transportation and procurement expenses in accounting, an entry is made to the debit of those cost accounts to which materials were sold at accounting prices (20,23,25,26,29,28,44,90 and others) and to the credit of account 10 subaccount " Transport and procurement costs" or 16 "Deviations in the cost of material assets" depending on the chosen option for accounting for transport and procurement costs.

7. Control over the use of materials

The release of materials from the organization's warehouses (storerooms) to production (sites, teams, workplaces), as a rule, should be carried out on the basis of pre-established limits. Limits for the release of materials for production are established by the supply department or other departments (officials) by decision of the head of the organization. The primary accounting documents for the release of materials from the organization's warehouses to the organization's divisions are the limit card (standard interindustry form N M-8), the requirement - invoice (standard interindustry form N M-11), invoice (standard interindustry form N M-15) .

For small volumes of materials issued, they can be issued quarterly. A separate limit card is issued for each warehouse. One copy of the limit-fence card before the beginning of the month (quarter) of its validity is transferred to the organizational unit - the recipient of the materials, the second copy - to the corresponding warehouse. The third copy (if it is prepared) remains in the departments performing supply or planning functions for control. At the end of the month (quarter), limit-fence cards are submitted to the organization's accounting service.

In case of supply of materials in excess of the limit, a stamp (inscription) “Over the limit” is affixed to the primary accounting documents (limit cards, requirements - invoices).

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

Detection of deviations from material consumption standards (savings, overconsumption) is carried out using the following methods:

a) method of documenting deviations.

Deviations from the norms of material consumption by the documentation method are determined on the basis of individual signal primary documents, which reflect the release of materials in excess of the norms.

b) the method of taking into account batch cutting of materials.

This method is used to identify deviations from the norms for each batch of cut material. Where necessary and appropriate, areas for centralized cutting of materials are organized. Materials subject to cutting or cutting (sheet steel, getinaks, fiberglass, leather, textiles, etc.) in production must be taken into account not only in weight terms (or in linear meters), but also in the corresponding units of area measurement (sq. m; sq. dm, etc.). Accounting for batch cutting is carried out in the primary accounting document of the standard form “Cutting Sheet” or “Cutting Card”, which are issued for each batch of material being cut. The document records the amount of material supplied to the workplace, the number of manufactured blanks (parts), the amount of waste received, as well as the amount of unused materials returned to the warehouse.

c) inventory method.

Deviations from the norms are identified for each type and nomenclature number of materials for individual areas or for a unit of the organization as a whole. With this method, at the beginning and end of the month (tested period), an inventory is made of the balances of unused materials in production located at workplaces (sites, teams). For each month (checked period), a report on the consumption of materials is compiled, which shows the balance of materials at the beginning and end of the month (period), how many materials were received and returned for the reporting month (period), how much was actually consumed, the number of products produced (products, parts) etc.) or volumes of work performed, consumption of materials according to standards, savings and overruns. This report, with explanations from the head of the organization’s department about the reasons for deviations from the norms and the measures taken to eliminate unproductive costs (measures to save materials), is transferred to the accounting service for verification and calculation of cost indicators (if they are not shown in the report).

The organization may develop and apply other methods for identifying deviations from norms, taking into account the specifics of the production technology of products (works, services).

. Container accounting

Containers are a type of inventory intended for packaging, transportation and storage of products, goods and other material assets.

Accounting for packaging is carried out according to the following types:

1.wood containers;

2.cardboard and paper containers;

Metal containers;

.plastic containers;

Glass containers;

.containers made of fabrics and non-woven materials.

The container under the products (goods) can make a single or multiple turnover (reusable container). Disposable containers (paper, cardboard, polyethylene, etc.), as well as paper and polymer bags used for packaging products (goods), are usually included in the cost of packaged products and are not paid separately by the buyer.

Contracts for the supply of products (goods) may provide for the use of reusable packaging, subject to mandatory return to suppliers of products (goods) or delivery to container repair organizations (returnable packaging).

For some types of reusable containers supplied with products (goods), the supplier may charge the buyer a deposit (instead of the cost of the container), which is returned to him after receiving the empty container in good condition from him. Collection of security deposits for containers is carried out in cases provided for in contracts.

Accounting for the presence and movement of all types of containers, except for containers used as household equipment, as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel riveting, hoop iron, etc.), is kept in all organizations on the account 10 subaccount “Containers and packaging materials”, with the exception of organizations engaged in trading activities and public catering.

Organizations engaged in trading activities and public catering keep records of containers on account 41 “Goods” in the subaccount “Containers under goods and empty”.

Accounting for containers in warehouses and departments is carried out similarly to accounting for materials.

In cases where the cost of the container is included in the selling price of the product that is packaged in this container, i.e. the buyer does not pay separately (in addition to the cost of the product), then the cost of such packaging is debited to account 20 or 44 from the credit of account 10.

If the cost of the container is paid by the buyer separately (i.e., in addition to the cost of the products packaged in it), then the cost of the container (at the actual cost or accounting prices) is written off from the supplier as a debit to the credit accounts10 subaccount “Container and packaging materials.”

Containers received from suppliers along with products (goods) are accounted for simultaneously with the receipt of delivered products as a debit to the account10 and a credit to the settlement account.

Containers that have become unusable before the expiration of their useful life (as a result of damage, breakage, etc.) are written off with the entry - Dt 91 Kt 10.

. Inventory of inventories

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

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

Carrying out an inventory is mandatory:

when transferring property for rent, redemption, sale, as well as during the transformation of a state or municipal unitary enterprise;

preparation of annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year). In organizations located in the regions of the Far North and equivalent areas, inventory of goods and materials is carried out during the period of their smallest balances;

when changing financially responsible persons;

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

in the event of a natural disaster, fire or other emergency.

during reorganization or liquidation of the organization;

in other cases provided for by the legislation of the Russian Federation.

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

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

The personnel of the permanent and working inventory commissions is approved by the head of the organization, about which an administrative document is issued (order, instruction, etc.). The composition of these commissions includes representatives of the organization’s administration, accounting employees, and other specialists (lawyers, engineers, economists, technicians, etc.).

The accounting service of the organization is obliged to:

· exercise control over the timeliness and completeness of inventories;

· require the delivery of inventory materials to the accounting service;

· monitor the timely completion of inventories and documentation of their results;

· reflect in the accounting accounts the discrepancies identified during the inventory between the actual availability of property and accounting data.

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

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

a) surplus inventories are accounted for at market prices, and at the same time their value is included:

in commercial organizations - on financial results;

in non-profit organizations - to increase income;

b) amounts of shortages and damage to inventories are written off from accounting accounts at their actual cost, which includes the contractual (accounting) price of the inventory and the share of transportation and procurement costs related to this inventory. The procedure for calculating the specified share is established by the organization independently. In accounting, this operation is reflected in the debit of account 94 “Shortages and losses from damage to valuables” and the credit of inventory accounts:

41.43 - in terms of the contractual (accounting) price of the inventory;

“Deviation in the cost of materials” or subaccount “TZR” - for the share of transport and procurement costs.

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

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

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

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

An entry is made for the amount of surplus inventories identified as a result of the inventory: Dt10,41,43 Kt91.

The amounts of shortages are recorded in the following entries:

Dt94 Kt10,41,43 - For the amount of shortfalls at the book value.

Dt73/2 Kt94-The book value is written off to the guilty parties.

Dt73/2 Kt98-Reflects the difference between the market and accounting value of missing assets.

Dt50 or 70 Kt73/2 - The missing amount of valuables was reimbursed.

Dt91 Kt98 - The difference between the market and accounting value of the missing assets is written off to the financial result.

If there are no specific culprits or if the court refuses to recover from them, the amount of the shortfall is written off to the financial result of the organization by entry-Dt91 Kt94.

. Disclosure of information in financial statements

In the financial statements at the end of the reporting year, inventories are reflected at cost determined on the basis of the inventory valuation methods used.

Inventories for which the market price has decreased during the reporting year, or they have become obsolete, or have completely or partially lost their original qualities, are reflected in the balance sheet at the end of the reporting year minus the reserve for a decrease in the value of material assets.

In the financial statements of an organization on inventories, at least the following information is subject to disclosure:

· on methods for assessing inventories by their groups (types);

· about the consequences of changes in the methods of valuing reserves;

· on the cost of inventories pledged as collateral;

· on the amount and movement of reserves for reducing the value of material assets.

Literature

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