Inventory accounting system. Organization of inventory accounting. Ministry of Education of the Russian Federation

In GKP "SWALLOW" inventories are taken into account both in the places of storage and in the accounting department. Accounting for inventory items in storage places is called warehouse accounting.

It is conducted by financially responsible persons in kind, that is, in terms of quantity, names, varieties, prices in accordance with the established range of goods.

Warehouse accounting is carried out in warehouse accounting cards.

A separate card is opened for each item number of TMZ, therefore, accounting is called varietal accounting and is carried out only in kind. The cards indicate the name of the product, its item number, article, grade, price. Depending on the nature of the organization of warehouse accounting, cards can be quantitative, quantitative-sum and quantitative-varietal accounting. The cards indicate the name of the product, its item number, article, grade, price. To account for the movement of goods, a card is opened for each item or several pages are allocated in the granary (warehouse) book. Entries in cards or books are made by financially responsible persons on the basis of primary commodity documents.

At the enterprise "SWALLOW" accounting of material stocks in warehouses and in accounting is carried out by the varietal method. Accounting groups primary documents by types of transactions, sources of income, directions of leave and corresponding accounts. Based on the documents, a statement of income and a statement of consumption of materials are compiled. Next, turnaround sheets are drawn up according to the item numbers of TMZ in the context of warehouses. The data of the processed statements are verified for each item number with the records in the corresponding warehouse accounting cards.

To prevent possible errors during the release of goods, during the inventory, as well as when leaving reports, a separate warehouse label is issued for each item number. Labels are stored with the goods in a conspicuous place.

The linkage of accounting in the GKP "Swallow" in the warehouse and in the accounting department is achieved by maintaining a book (sheet) of the balance of materials, which is opened for a year, separately for each warehouse.

At the end of each month, the warehouse manager transfers the quantitative balances of materials to this book according to the warehouse accounting cards and affixes the entries with his signature. In accounting, quantitative balances are taxed and counted. The monthly totals derived from the book of balances must be reconciled with the indicators of the group turnover sheets, which are compiled by the accounting department according to the accumulative statements. The indicators of group turnover sheets, in turn, must be reconciled with entries in synthetic accounting registers. Errors and discrepancies found during reconciliation should be corrected.

The accounting department of the enterprise keeps records of the acquisition, availability and expenditure of materials, not only in kind, but also in monetary terms. The purchase and procurement of materials is reflected in accounting on the basis of receipt documents and payment claims of suppliers under the credit of account 671 “Settlements with suppliers and contractors”, on which synthetic and analytical accounting of settlements with suppliers is carried out.

All incoming and outgoing documents are received from the warehouse to the accounting department. After a comprehensive check of them, first of all, the accepted and released materials are evaluated at the discount price (document taxation). The taxed documents are subjected to separate grouping in three directions.

The grouping of incoming documents by suppliers in the accounting department is combined taking into account the acquisition of materials and settlements with suppliers in the order journal No. 6.

The grouping of documents by warehouses and materially responsible persons, as well as groups or types of materials, is carried out by compiling accumulative statements that are kept separately for income and expenditure, separately for each warehouse. Once every 5 days, these statements are entered with the data of the primary documents verified, accepted and taxed by the accounting department. At the end of the month, in the accumulative receipts and expenditures, the results are displayed for groups of materials, synthetic accounts and the warehouse as a whole, and in the accumulative receipts, in addition, the remainder of the materials transferred to the next month.

Synthetic accounting of inventories in the accounting department of the GKP "SWALLOW" is carried out in the following accounting registers:

Record of the movement of materials. The statement is designed to record the movement of materials. It reflects the movement and remains of materials (storage) in the valuation at accounting prices. At the same time, the statement shows the actual cost of incoming and outgoing materials, identifies and distributes deviations in the actual cost of purchased materials from their value at accounting prices.

The statement consists of two sections: section I “Summary data on the receipt of materials and calculation of deviations” and section II “Movement on the accounts of subsection 20 “Materials”.

Magazine-order No. 11. In this journal-warrant to determine the actual cost of finished products and services sold.

AT without fail Inventory in GKP "SWALLOW" is carried out in the following cases:

when changing financially responsible persons (on the day of acceptance and transfer of cases);

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

in case of natural disasters, fire, accidents and other emergencies caused by extreme conditions;

upon liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Republic of Kazakhstan.

GKP "SWALLOW" conducts an inventory at least once a year. When conducting an inventory, the enterprise is guided by accounting standard No. 24 "Organization of an accounting service" (approved by order of the Department of Methodology and Accounting and Audit of the Ministry of Finance of the Republic of Kazakhstan dated December 31, 1997 No. 455) and methodological recommendations to this accounting standard "On the procedure for conducting legal inventory of property and liabilities by persons”.

Registration of the results of the inventory of inventories is carried out on the forms of standard interdepartmental forms approved by the State Statistics Committee of the Republic of Kazakhstan dated November 16, 1994 by Resolution No. 73.

Depending on the completeness of coverage, the inventory can be full or partial.

Depending on the basis of the inventory, there are scheduled and unscheduled.

Responsibility for the correct and timely conduct of the inventory rests with the chief manager of the enterprise GKP "Swallow" Beifert S.P.

Before the inventory, it is necessary to seal all utility rooms and other places of storage of goods that have separate exits and entrances, check the serviceability of all weighing instruments and compliance with the deadlines for their verification and branding. A receipt is taken from financially responsible persons that all documents on the receipt and expenditure of valuables have been handed over to the accounting department and that he does not have any valuables that have not been credited or debited. The financially responsible person draws up a commodity report, in which he displays the balance of goods and containers at the time of the inventory.

The chairman of the commission must endorse all incoming and outgoing documents for the remains of goods and containers. This is an important point for accounting in determining the accounting balances of goods and containers at the time of the inventory.

Inventory lists can be filled in both by means of computer and other organizational equipment, and manually. It is strictly forbidden to enter data on the balance of valuables in the inventory from the words of financially responsible persons or according to accounting data without checking their actual presence. In inventory records, it is not recommended to leave blank lines. In the last sheets of inventories, blank lines are crossed out.

In those cases when the materially responsible person finds errors in the inventory lists after the inventory, he can (before opening the warehouse, pantry, section) declare this to the inventory commission. The statement of the financially responsible person that the shortage or surplus was caused by an error in the name, omission, miscalculation is accepted before the opening of the warehouse, pantry, section where the inventory was carried out. The inventory commission checks the indicated facts and, if they are confirmed, corrects the identified errors in the prescribed manner.

Errors are corrected in all copies of the inventories by crossing out incorrect entries and inscribing correct entries over the crossed out ones. Corrections are negotiated and signed by all members of the inventory commission and the materially responsible person.

For the introduction of knowingly incorrect data on actual balances in the inventory in order to conceal shortages or surpluses, the commission shall be liable in accordance with the procedure established by law.

The actual availability of valuables for each of their types is recorded in the inventory lists, filled in two or three copies. One copy of the inventory is made by a financially responsible person, the rest - by the chairman of the inventory commission. When transferring valuables from one material person to another, one copy is filled in by the receiver and the dealer. On each page of the inventory, indicate in words the number of serial numbers of values and the total amount of all values \u200b\u200bin physical terms, regardless of the units of measurement recorded on the page. Each page of the inventory is signed by the financially responsible person and all members of the commission.

The discrepancies between the actual availability of property and accounting data identified during the inventory are recognized:

surplus - income and subject to capitalization Dt 201-206.208 Kt 727

shortage - expense Dt 821 Kt201-206.208

Shortage and damage in excess of the norms of natural loss in the presence of guilty persons shall be compensated by guilty persons.

The materially responsible persons provide detailed explanations of the inventory commission about the admitted regrading.

Based on the results of the inventory, the following documents are filled out:

- inventory list of inventory items;
- Act of inventory of goods shipped;
- an inventory list of inventory items accepted for safekeeping;
- an act of inventory of materials and goods in transit;
- Comparative list of the results of the inventory of inventory items;
- statement of inventory results.

The results of the inventory should 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.

Assets used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services), acquired directly for resale, and also used for the management needs of the organization.

Inventory accounting tasks

The main tasks of accounting in this area:

control over the safety of material assets in places of their storage and at all stages of processing;

correct and timely documentation of all operations for the movement of material assets; identification and reflection of the costs associated with their procurement; calculation of the actual cost of used materials and their balances by storage locations and balance sheet items;

systematic monitoring of compliance with established stock standards, identification of surplus and unused materials, their sale;

timely implementation of settlements with suppliers of materials, control over materials in transit, unbilled deliveries.

Classification of inventories in accordance with PBU

Inventory accounting must be carried out in accordance with PBU 5/01 "Accounting for inventories" (approved by order of the Ministry of Finance of Russia dated 09.06.01 N 44n).

According to the specified PBU, inventories include: raw materials, materials, etc., used in the manufacture of products intended for sale, assets used for management needs, intended for sale, as well as goods purchased or received from others legal or natural persons or intended for sale.

The main part of the inventory is used as objects of labor and in the production process. They are wholly consumed in each production cycle and fully transfer their value to the cost of production.
Depending on the role played by various production stocks in the production process, they are divided into the following groups:

raw materials and basic materials;

auxiliary materials;

purchased semi-finished products;

waste (return), fuel;

containers and packaging materials, spare parts;

inventory and household supplies.

The accounting unit of the inventory, in addition to the item number, can be a batch, a homogeneous group, etc.

At the same time, the selected unit must ensure the formation of complete and reliable information on reserves, as well as proper control over their presence and movement.

Accounting for inventories on accounting accounts

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

Off-balance account "Special equipment transferred to operation".

Forms of primary documentation

Accounting for inventories is carried out on the basis of the following primary documents: a receipt order, a power of attorney, an act of acceptance of materials, a limit-fence card, requirements, an invoice for internal movement, an invoice for the release of materials, a warehouse accounting card for materials, a record of accounting for the balance of materials in the warehouse.

Inventory valuation

Inventory posting

In accordance with PBU 5/01, inventories 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 of acquisition, excluding value added tax and other refundable taxes (except as provided by the legislation of the Russian Federation).
The actual costs of acquiring inventories can be:

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 and other payments;

non-refundable taxes paid in connection with the acquisition of a unit of inventory;

remuneration paid intermediary organization through which inventories are acquired;

costs for the procurement and delivery of inventories to the place of their use, including insurance costs;

other costs directly related to the acquisition of inventories.

Estimated inventory at disposal

In accordance with PBU 5/01, when inventories are released into production and otherwise disposed of, they are evaluated by the organization (goods accounted for at sale (retail) cost) using one of the following methods:

at the cost of each unit;

at an average cost;

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

The application of one of the methods by type (group) of reserves is carried out during the reporting year.

Inventory of MPZ

In accordance with the requirements of regulatory enactments in the field of accounting, at least once a year, an organization must conduct an inventory of its property (assets).

During the inventory, the actual presence of the relevant property (assets) is revealed, which is compared with the data of accounting registers.

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

Reflection in the balance sheet of data on inventory

Inventory data (remaining stocks at the end of the period) in the balance sheet are reflected in the item "Inventories".

Still have questions about accounting and taxes? Ask them on the accounting forum.

Inventories (IPZ): details for an accountant

Transportation costs when purchasing materials by an organization on the simplified tax system: accounting and tax accounting
PBU 5/01 "Accounting for inventories" (hereinafter referred to as PBU 5/01 ... Guidelines for accounting for inventories (approved by order of the Ministry of Finance of the Russian Federation from ... USN; - Encyclopedia of decisions. Accounting for inventories stocks - Encyclopedia of solutions.Accounting for the acquisition ...
How to reflect marriage in the accounting in the absence of fault of employees
Inventories (IPZ) of the organization should be guided by: - PBU 5/01 "Accounting for inventories ..." (hereinafter - PBU 5/01); - Methodological guidelines for accounting of inventories ... property is subject to inventory (for example, inventories located in warehouse N ...). ... during storage and transportation of inventories within the limits of natural ...
Write-off of damaged goods in accounting and tax accounting when the guilty person is not identified
Inventories (IPZ) of the organization should be guided by: - PBU 5/01 "Accounting for inventories ..." (hereinafter - PBU 5/01); - Guidelines for the accounting of inventories ... property is subject to inventory (for example, inventories located in warehouse N ..). ... during storage and transportation of inventories within the limits of natural ...
About how the tax authorities did not share the costs with the taxpayer
Direct and indirect tax expenses
To the costs associated with the acquisition of inventories. Meanwhile, delivery services... . Secondly, semi-finished products are not inventories, but relate to work in progress ... act - PBU 5/01 “Accounting for inventories”. It contains semi-finished products of its own production ... also finished products are part of inventories held for sale (end result...
On the useful life and qualification of assets and liabilities
In PBU 5/01 "Accounting for inventories" and 6/01 "Accounting for the main ... in PBU 5/01 "Accounting for inventories" and 6/01 "Accounting for the main ...
Losses from shortages and damage to the inventory: about the norms of natural loss and not only
...) damage during storage and transportation of inventories (IP) can be taken into account for the purposes of ...) damage during storage and transportation of inventories (IP) can be taken into account for the purposes of ...) damage during storage and transportation of inventories - industrial stocks. Accounting for this type of expense...
Management accounting of inventories and approaches to writing off non-liquid assets
Accounting PBU 5/01 "Accounting for inventories" and IAS 2 "Inventories ...
Is it possible to transfer fixed assets with a residual value of less than 40 thousand rubles. in the MPZ?
Categories of fixed assets into the category of inventories? The organization carries out production activities. From... the fixed asset category to the inventory category? On this issue, we adhere to ... "Accounting for inventories", as well as Methodological guidelines for accounting for inventories, approved ...

Introduction

1.THEORETICAL ASPECTS OF INVENTORY ACCOUNTING

1 Features regulation accounting of inventories in the Russian Federation

2 The essence and problems of valuation of inventories in accounting

2. ORGANIZATION OF ACCOUNTING OF MATERIAL AND INDUSTRIAL STOCKS IN LLC "REGIONSTROYMONTAZH"

2.1 Organizational and economic characteristics of RegionStroyMontazh LLC

2 Analysis of the organization of accounting LLC "RegionStroyMontazh"

3 Inventory accounting system

3. ORGANIZATION OF INTERNAL CONTROL OF SAFETY OF INVENTORIES

1 Improving internal control over the balance of production resources

2 Optimization of the internal control system for the release of finished products (works performed)

Conclusion

List of USED SOURCES

accounting stock material

INTRODUCTION

Inventories are one of the components of the organization's property, necessary for the normal implementation economic activity and expanded reproduction.

Inventories serve both the sphere of production and are its material basis, and the sphere of circulation to ensure the process of selling finished products and goods for resale.

The effectiveness of the activities of organizations largely depends on the correct definition of the need for inventories. Optimal availability of material reserves leads to cost minimization, improvement of financial results, rhythm and coordination of the organization's work. Overestimation of material reserves leads to freezing and deadening of resources. In turn, the underestimation of materials can lead to interruptions in the production and sale of products, to untimely fulfillment by the organization of its obligations. In both cases, the result is an unstable financial condition, irrational use of resources, etc.

The relevance of this study lies in the fact that for the effective management of inventories, a rational accounting and control system is of great importance, within which information about the needs, availability, and movement of these assets in the enterprise is formed.

The work of many domestic and foreign scientists is devoted to the study of the problems of organizing accounting of inventories in organizations. Yu.A. Babaev, P.S. Bezrukikh, V.R. Bernik, A.V. Bryzgalin, V.V. Kovalev, Kondrakov N.P., M.I. Kuter, V.F. Paly, V.Ya.Sokolov, Z.S. Tuyakova, A.D. Sheremet and others. Among foreign scientists, it is necessary to highlight the works of such authors as: David A. Acker, K. Drury, B. Needles, J. Richard, E.S. Hendriksen, M.F. Van Breda and others.

Graduation purpose qualifying work is a study of the organization and methodology of accounting for inventories and the system of internal control of their safety at enterprises. To achieve this goal, it is necessary to perform the following tasks:

1. to consider the features of regulatory accounting of inventories in the Russian Federation;

To study the essence and problems of valuation of inventories in accounting;

Give organizational and economic characteristics of the object of study;

Perform an analysis of the organization of accounting of the object of study;

Investigate the accounting system of inventories of the object of study;

4. suggest ways to organize internal control of the safety of inventories at the object of study.

The object of the study was the limited liability company "RegionStroyMontazh" (hereinafter referred to as LLC "RSM"), which carries out construction activities in the Republic of Kalmykia. The subject of the research is the system of accounting of MPZ and internal control of their safety of LLC "RSM".

The theoretical significance of the study lies in the study of the conceptual foundations of the organization of accounting of inventories at enterprises in the Russian Federation.

The practical significance of the study lies in a comprehensive study of the accounting system of inventories in a contracting construction organization, as well as in suggesting specific areas for improving the internal control system for their safety.

The theoretical and methodological basis of the final qualifying work are modern methods knowledge, including methods of logical, systemic and economic analysis.

Data sources for conducting research work and analysis served as regulatory legal acts, the works of domestic and foreign scientists in the field of accounting and reporting, taxation and financial analysis, periodical articles, as well as financial statements, accounting policies, synthetic and analytical registers and other documents of the object of study for 2011-2013.

1. THEORETICAL ASPECTS of inventory accounting

1.1 Features of regulatory regulation of accounting for inventories in the Russian Federation

The system of regulatory regulation of accounting for inventories (IPZ) in the Russian Federation is formed on the basis of the current regulatory framework for the regulation of accounting and reporting in general. The set of functioning rules and norms in accounting for inventories, which are mandatory for use by business entities, considers the accounting of these assets as a subsystem organized in each economic entity and carrying out certain designated functions.

Depending on the status and purpose of regulatory legal acts, four levels of regulatory regulation of the accounting of MPZ can be determined.

The first highest includes legislative acts such as:

) the Civil Code of the Russian Federation, which regulates business relations between economic entities, including the movement of inventory items between them (inventory and materials);

) The Tax Code of the Russian Federation, since the tax regime significantly affects the accounting methodology of inventories, since the amounts of calculated taxes and fees for the reporting tax period are recorded in primary accounting documents, registers of analytical and synthetic accounting of these assets and in financial statements.

) The Labor Code of the Russian Federation establishes the legislative framework in the field of labor relations, including the legal regulation of labor relations and other relations directly related to them on the liability of employers and employees.

) The Law on Accounting, which is the core document regulating the organization of accounting and the preparation of financial statements by all economic entities, including accounting for inventories as part of assets.

Second level legal regulation Accounting in Russia includes accounting regulations (standards) approved by the Russian Ministry of Finance. Among the legal acts of this level, first of all, it is necessary to single out PBU 5/01 "Accounting for inventories". This standard was issued as part of the IFRS Accounting Reform Program and significantly changed the accounting and valuation of inventories. For example, this PBU does not allocate such an inventory category as low-value and consumable items (IBE), eliminates the cost criterion for classifying assets as inventory, establishes that the accounting unit of the inventory is chosen by an economic entity independently, also depending on the nature of the inventory, the order of their receipt and use the inventory number, batch, homogeneous group, etc. can act as an inventory unit.

In line with the subsequent reform of accounting in Russia within the framework of the Plan of the Ministry of Finance of the Russian Federation for 2012-2015 for the development of accounting and reporting, a draft of a new PBU "Inventory Accounting" (PBU 5/2012) was developed and published on the website of the Ministry of Finance of the Russian Federation.

The draft PBU 5/2012 contains the idea of the priority of "control" over the "right of ownership". In particular, paragraph 6 of this draft states that inventories acquired by the company from third parties must be recognized in accounting at the date of transfer to the company of economic risks and rewards arising from the use of these reserves to generate income. Although, as further clarified, most often the transfer of these risks and rewards occurs simultaneously with the acquisition of ownership of goods by the company or simultaneously upon receipt of these goods. This project finally solves the problem of work in progress (WIP), which in a certain sense had a "suspended" status. According to PBU 5/01, WIP does not apply to MPZ, as there are no clear rules for its assessment in accounting standards. At the same time, when forming the indicators of the balance sheet, the cost of WIP balances is reflected in the inventory. In the draft PBU 5/2012, it is proposed to include in the composition of stocks not only raw materials and materials, finished products and goods, but also:

expenses incurred by the company for the production of products that have not passed all stages (phases, redistributions) of the technological process (WIP), semi-finished products of their own manufacture, understaffed and not passed through the technical acceptance of the product;

expenses for the performance of works or for the provision of services for which the company has not yet recognized revenue from the sale;

inventory and other equipment with a useful life of less than 12 months used in the process of production and sale of goods and materials, performance of work or provision of services.

Also, as reserves it is supposed to be considered:

acquired, created or in the process of being developed objects of intellectual property for the purpose of sale in the course of the ordinary activities of the company;

objects acquired, created or under construction real estate for the purposes of sale in the normal course of business of the company;

assets that meet the conditions for classifying as fixed assets, but which, due to their low value, can be classified as inventories, i.e. the concept of IBE is expected to be introduced into accounting practice again.

On the other hand, according to the draft PBU 05/2012 to this species assets will not include:

raw materials and materials, as well as finished products intended for consumption during the creation of the company's non-current assets;

financial investments of the company, including those intended for subsequent resale;

Inventory and materials held by the company in safe custody, on the basis of a commission agreement, in the process of transportation, customer-supplied raw materials in processing, etc.

The third level of legal regulation of the accounting of the MPZ combines regulatory acts of a methodical (regulatory and technical) sense, which are presented in the form of guidelines, regulations, instructions of an explanatory, clarifying, recommendatory nature on some aspects of accounting for the MPZ, approved by the Ministry of Finance of Russia, the Central Bank of Russia, Rosstat, the Federal Tax Service Russia and other federal bodies.

The main act of this level is the Regulation on accounting and reporting, which establishes, among other things, the procedure for organizing and maintaining accounting records of inventories, displaying information about these assets in financial statements. In addition, such documents as play an important role: Chart of accounts and instructions for its use, Guidelines for accounting for inventories, as well as Guidelines for inventorying property and financial obligations ".

In the Chart of Accounts, accounts of three sections are intended to account for the availability and movement of inventories: Inventories.. Costs of production.. Finished products and goods

So, to account for inventories, the main accounts are account 10 "Materials" and account 11 "Animals for growing and fattening", where they conduct a general cost accounting of these assets by groups and detailed analytical accounting by species and individual item numbers. In turn, in order to aggregate data on the acceptance, availability and write-off of semi-finished products of own production, account 21 "Semi-finished products of own production" is used. And the balances on accounts 20 "Main production", 23 "Auxiliary production", 29 "Service production and farms" characterize the value of the organization's WIP for the main and non-core activities. As for the inventories intended for sale, accounts 41 "Goods" and 43 "Finished products" are mainly used for their accounting. Some authors include deferred expenses as part of the inventories, especially since in the modern form of the balance sheet these accounting items are really shown together with the company's reserves. To account for deferred expenses in the Chart of Accounts, account 97 of the same name is used.

Methodological guidelines for the accounting of the MPZ were developed in accordance with the principles of IFRS, put into effect starting with the financial statements for 2002, and apply to all organizations, except for credit and budgetary institutions. Based on the Guidelines, economic entities should develop internal regulations, instructions, other organizational and administrative local acts designed to properly organize accounting and control over the movement of inventories. In particular, this document reveals the tasks of accounting for inventory and the main requirements for it; features of stock assessment by types, inventory and verification of their presence; features of accounting for non-invoiced deliveries; documentary registration of operations for the receipt of inventories; features of the formation and write-off of transport and procurement costs (TZR), etc.

The fourth level of legal regulation of accounting for inventories includes local acts regulating the establishment and maintenance of accounting for inventories and the procedure for their reflection in financial statements directly in a single organization. These include, first of all, the accounting policy- a regulatory document designed to solve basic and operational accounting tasks and formed according to the principles given in PBU 1/2008 "Accounting policies of the organization".

So, for inventories, the main elements of the accounting policy are:

variant of synthetic accounting of inventories (accounting or actual prices);

Inventory valuation method (by the cost of each unit, by average cost or by the FIFO method);

formation of a reserve for depreciation of material assets;

documenting operations on the movement of materials;

the nomenclature of analytical accounts for accounting for inventories;

features of the formation and write-off of TZR, etc.

In turn, for inventory in the accounting policy of the organization, the following aspects can be disclosed:

the procedure for the formation of the cost of acquiring goods;

choice of method for evaluating goods (by selling value with a separate allowance for markups (discounts) or by acquisition cost);

choice of accounting method for finished products (accounting or actual cost);

choice of method for determining the proceeds from the sale of products, etc.

Thus, the modern regulatory framework for accounting for inventories, as part of the regulatory framework for accounting as a whole, today covers almost all important points and is well developed.

Theorists and practitioners distinguish the following as the main goals of accounting for inventories in economic entities:

1.2 The essence and problems of valuation of inventories in accounting

From an economic point of view, inventories are an element of tangible current assets (MOA) (see Figure 1).

Figure 1. Place of inventories in the composition of tangible current assets

This definition within the framework of the economic approach raises certain objections from specialists. For example, prof. V.F. Paliy believes that MPZs are purchased not for sale, but for processing and use within the enterprise, and their sale to the outside is a forced measure. That is, the author considers inventories narrowly, considering them as production reserves. Other authors also special literature very often, speaking of stocks, they make a substitution of concepts and identify the concept of "reserves" with the concept of "inventory".

Meanwhile, according to PBU 5/01, finished products are also identified as part of the inventory, produced in the company and intended for subsequent sale, and goods are part of the inventory, purchased on the side and intended for resale without any additional processing.

Thus, PBU 5/01 almost completely regulates the accounting of inventories, combining them with the concept of MOA. One can agree with Prof. V.F. Paly, who considers such a merger unsuccessful, since stocks for production (inventory in the narrow sense, actually) are not classified, in contrast to stocks, as an independent element of MOA.

In turn, IFRS in IAS 2 "Inventories" disclose a separate element "inventories" that combines inventories and goods (including finished products), but does not qualify them as inventories. So in IAS 2, stocks are classified as follows:

goods, land and other property acquired and held for resale;

finished products produced by an economic entity;

unfinished production.

Under IAS 2, an asset is recognized as a reserve if it is shown on the balance sheet; there is a possibility of receiving economic benefits to the organization in the future; the asset has a value. According to IAS 2, in contrast to PBU 5/01, inventories include WIP and real estate intended for resale, and assets consumed in the process of producing products (works, services) or for the needs of managing a company for more than 12 months or more than a normal operating cycle.

Thus, in domestic accounting, the composition of the inventory, taking into account the requirements of PBU 5/01, is as follows (see Figure 2).

Figure 2. The composition of the MPZ according to PBU 5/01

Evaluation of inventories can be carried out: at the actual cost of acquisition, determined as a weighted average value; at purchase prices; at accounting prices with the calculation of deviations of the latter from the actual cost of acquisition; at market prices formed on a certain date. In Russian accounting, valuation at actual cost is mainly used, reflecting the organization's real expenses for the purchase of inventories (see table 1).

Modern accounting methodology allows you to apply different methods for assessing inventories and reflecting in the balance sheet the company's losses due to a decrease in market prices for existing reserves, including by creating reserves for a decrease in the value of material assets.

Table 1

The procedure for including the cost of inventories in the cost price, depending on the source of income to the organization

Source of receipt of inventories in the organization Determination of the actual cost of acquisition for a fee The amount of actual acquisition costs, except for VAT and other reimbursable taxes Production by the organization The amount of actual costs associated with the production of inventories Contribution to the authorized capital Based on their monetary value, agreed by the participants of the organization Receipt by the organization under a donation agreement or free of charge Current market value as of the date of accounting Receipt as a result of disposal of fixed assets and other property Current market value as of the date of acceptance for accounting Receipt under agreements providing for the fulfillment of obligations by non-monetary means (barter) Value of assets transferred or to be transferred organization

Also, in order to simplify the technical procedure for assessing the inventory, accounting prices can be used. Based on information about deviations from discount prices, it is possible to evaluate the efficiency of supply operations, discount prices of divisions, and solve other economic problems.

Thus, the rules for the formation of inventory data in accounting are established, mainly, by PBU 5/01, the norms of which are applied together with the Guidelines for accounting for inventory. Now, on various aspects of accounting for inventories, economic entities are given the opportunity to choose, therefore, specific issues of accounting for inventories of any company are elements of its chosen accounting policy.

As a result, the current system of normative regulation of inventory accounting is quite developed and well-established and allows to organize an effective system of accounting and control over the presence and movement of inventory in business entities to a large extent. This is facilitated by the possibility of using different options both organization of inventory accounting, depending on the form of accounting used, software products for automating accounting and distribution of duties in the accounting service, and directly accounting for inventory: the use of different prices when preparing inventory (actual and accounting), the possibility of using selling prices when accounting for goods , the availability of options for writing off inventories, etc.

2. ORGANIZATION OF ACCOUNTING OF MATERIAL AND INDUSTRIAL STOCKS IN LLC "REGIONSTROYMONTAZH"

.1 Organizational and economic characteristics of LLC "RegionStroyMontazh"

Limited Liability Company "RegionStroyMontazh" (LLC "RSM") was formed in accordance with the Civil Code of the Russian Federation, the Law on Limited Liability Companies by the Decision of the sole participant No. 1 dated January 25, 2010. The main purpose of creating a company is to carry out commercial activities for profit. To achieve this goal, the company, in accordance with the charter, can conduct the following activities:

?production of general construction works on the construction of buildings;

?installation of buildings and structures from prefabricated structures;

?arrangement of coverings of buildings and structures;

?installation of scaffolding and scaffolding;

?production of concrete and reinforced concrete works;

?installation of metal building structures;

?production of stone works;

?production of plastering works;

?production of painting works;

?wholesale trade in timber, building materials and sanitary equipment (see annex 1).

As an independent entity, RSM LLC owns separate property reflected on its own balance sheet, can receive and exercise property and non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court and arbitration. At the same time, according to the Law on Limited Liability Companies, the company is liable for obligations with all its property, and the owner bears the risk of losses associated with the activities of RSM LLC in the amount of the value of the contribution made.

The authorized capital of RSM LLC is 10,000 rubles.

In terms of the scale of activities and the number of employees, RSM LLC belongs to small enterprises. The number of employees of RSM LLC as of January 1, 2014 is 20 people. PCM LLC is on the general taxation system.

The supreme management body of RSM LLC is the sole member of the company, which can take into consideration and resolve any issues related to the activities of the enterprise. The management of current activities is carried out by the sole executive body - the general director (see Figure 3). CEO is performed by a single participant, that is, there is a combination of the owner and manager of the business in one person.

Figure 3. Management bodies of LLC "RSM"

The director of RSM LLC acts on behalf of the company without a power of attorney, represents its interests, makes transactions, issues orders, hires and dismisses personnel, organizes the work and effective interaction of structural divisions, and also controls the activities of RSM LLC and ensures compliance with labor discipline.

Since, in terms of the scale of activity and the number of employees, RSM LLC belongs to small enterprises, it has a very simple organizational structure (see Figure 4).

Figure 4 Organizational structure of LLC "RSM"

The organizational structure of RSM LLC is aimed at establishing clear relationships between individual divisions of RSM LLC, the distribution of rights and responsibilities between them. It should be noted that organizational structure company is not a frozen form, it changes along with the company's strategy itself, with fluctuations in the external and internal environment of the company. The purpose of the organizational structure is to ensure the achievement of the company's current and strategic goals.

An important role in RSM LLC is played by the chief accountant, who provides control and reflection on the accounting accounts of all ongoing business transactions, preparation of operational information, timely formation of financial statements, and economic analysis of the financial and economic activities of the company.

The personnel of LLC "RSM" are employees recruited under employment contracts, which define the rights, duties and responsibilities of employees, their working conditions.

Data on the main indicators of financial and economic activity of RSM LLC for 2011-2013 presented in table 2

table 2

The main indicators of financial and economic activity of LLC "RSM" for 2011-2013.

Показатели2011 г.2012 г.2013 г.Изменение2012 г. к 2011 г.2013 г. к 2012 г.Выручка от выполнения СМР6132939135328287785937Себестоимость СМР5792781733540272385723Прибыль от продаж34157417881540214Чистая прибыль27125914301232171Величина внеоборотных активов0,00,05120,0512Величина оборотных активов2295842869363328Величина совокупных активов2295847989363840Величина дебиторской задолженности01812501218123200Величина accounts payable 760262835955681 Headcount 11120109 Costs per 1 rub. products, rub. employee, thousand rubles 0.00.025.600.025.60 Share of non-current assets in property, % 0.00.010.670.010.67 Ratio of receivables and payables, times 0.03.010.803.01-2.21

As evidenced by the data in Table 2, the volume of construction and installation works (CEW) and financial results activities of LLC "RSM" are steadily increasing, which is assessed positively.

Thus, sales revenue in 2012 compared to 2011 increased from 613 thousand rubles. up to 29391 thousand rubles. 48 times. Similar changes occurred in the cost of production - an increase from 579 thousand rubles. up to 27817 thousand rubles. Profit from sales for the same period increased from 34 thousand rubles. up to 1 thousand rubles, which is positively evaluated.

In 2013, compared to 2012, there is also an increase in performance results. Sales proceeds increased to 35328 thousand rubles. for 5937 thousand rubles. or 20%. Similarly, the cost of completed construction and installation work increased to 33,540 thousand rubles. for 5723 thousand rubles. Profit from sales for the same period increased by 214 thousand rubles, when at the end of 2013 it amounted to 1.8 million rubles.

The net profit of RSM LLC, as the final financial result of economic activity, is also growing. If at the end of 2011 the company received a small profit in the amount of 22 thousand rubles, in 2012 the net profit amounted to 1259 thousand rubles, and in 2013 - 1430 thousand rubles.

A positive trend should be considered an increase in the whole over the analyzed period of non-current assets, indicating the development of the material and technical base and an active investment policy. So, on average for 2013, the non-current assets of the enterprise amounted to 512 thousand rubles.

The increase in working capital of the enterprise is positively assessed, when in general for the analyzed period their average annual value increased from 22 thousand rubles. up to 958 thousand rubles. and up to 4286 thousand rubles. respectively.

Due to the growth in the value of non-current and current assets, the size of the total capital of LLC "RSM" in 2011-2013. amounted to 22 thousand rubles, 958 thousand rubles. and 4798 thousand rubles. respectively.

Indirectly indicating a violation of the solvency of the enterprise is a significant amount of accounts payable, which tends to increase. If in 2011 it was 7 thousand rubles, then in 2012 - 602 thousand rubles, and in 2013 - 6283 thousand rubles.

During the analyzed period, there is instability of relative indicators characterizing the efficiency and intensity of the use of production resources.

It is necessary to evaluate the growth of the level of costs by 1 ruble negatively. products from 94.5 kopecks. in 2011-2012 up to 95 kop. in 2013

Sales profitability level in 2011-2013 decreases slightly, mainly depending on the change in sales profit: 5.55%, 5.36% and 5.06%, respectively.

Output per employee for 2011-2013 in general, it tripled and amounted to 1,766.4 thousand rubles in 2013.

Thus, it can be noted that for LLC "RSM" the primary task is to ensure the profitability of activities, increase sales volumes, ensure solvency and financial stability. Therefore, in order to increase the efficiency of its financial and economic activities, reduce economic risks and prevent bankruptcy of RSM LLC, it is necessary to systematically search for internal reserves for optimizing activities and develop a comprehensive system of measures for their implementation.

In general, this enterprise is steadily developing. The financial position can be assessed as stable. The organization in recent periods has achieved positive financial results, borrowed funds are actively attracted to finance production activities.

2.2 Analysis of the organization of accounting LLC "RegionStroyMontazh"

RSM LLC uses a centralized organization of the accounting process, when accounting is maintained by a separate structural unit - an accounting service headed by a chief accountant, and the units carry out only the initial registration of economic activity.

The chief accountant reports directly to the head of the organization and is responsible for the formation of accounting policies, accounting, timely submission of complete and reliable financial statements. The chief accountant ensures the compliance of ongoing business operations with the legislation of the Russian Federation, control over the movement of property and the fulfillment of obligations.

Since, in terms of the scale of activity (less than 400 million rubles) and the number of employees (less than 100 people), RSM LLC belongs to small enterprises, the accounting department has a very simple organizational structure, when, in addition to the chief accountant, one accountant is included in the accounting department, combining the functions of a cashier and a courier.

The accounting department has a linear organizational structure (see Fig. 2.3), however, the distribution of duties in the apparatus itself is more combined than functional, which leads to a high degree of interchangeability.

Figure 5. Organizational structure of the accounting service of RSM LLC

The requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the organization.

The chief accountant is the head of the department and carries out accounting and reports of the enterprise, settlements with the budget and non-budgetary funds, according to the current account, conducts settlements with personnel for wages, for accountable persons. The accountant keeps records of the movement of inventories, settlements with counterparties, processes primary documents, and also makes settlements in cash, draws up cash receipts and expenditures, draws up a cashier's report, which are certified by the head and chief accountant.

In LLC "RSM" accounting is carried out according to the journal-order form of accounting using the automated accounting system "1C: Accounting 8.3" (see Figure 5).

The program "1C: Accounting 8.3" is designed to automate accounting and tax accounting, including the preparation of mandatory accounting, tax and statistical reporting and reporting to non-budgetary funds. "1C: Accounting 8.3" provides a solution to all the tasks facing the accounting service of RSM LLC. This application solution in RSM LLC is used in conjunction with the application packages "1C: Construction Contractor" and "Salary and Personnel Management".

Figure 6. Scheme of the journal-order form of accounting used in RSM LLC

The accounting policy at the enterprise for the purposes of accounting and tax accounting is approved by the order of the General Director dated 11.01.2010 No. 1 "On Accounting Policy".

It should be noted that in LLC "RSM" the Regulations on Accounting Policy are based on a formal approach and are superficially formed. Thus, the volume of this document is only 3 pages, while it includes an accounting policy for both accounting and taxation purposes. This document includes a total of 12 items.

Accounting and tax accounting at the enterprise is carried out by the accounting department. The organization keeps records using computer technology and the accounting program of the company "1C". The enterprise uses a working chart of accounts developed on the basis of a standard chart of accounts. Business operations in accounting are formalized by standard primary documents that are approved by law.

Accounting for fixed assets in LLC "RSM" is carried out in accordance with PBU 6/01 "Accounting for fixed assets" and Guidelines for accounting for fixed assets. Depreciation for all groups of fixed assets is accrued on a straight-line basis.

Objects of fixed assets worth up to 40,000 rubles. per unit, as well as purchased books, brochures, etc. are taken into account as part of the inventory and written off to production costs as they are released into production or operation. There is no revaluation of fixed assets.

Inventory accounting in LLC "RSM" is carried out in accordance with PBU 5/01 "Accounting for inventories" and Methodological guidelines for accounting of inventories.

Accounting for inventories in LLC "RSM" is kept on account 10 "Materials" (without the use of accounts 15 and 16) at the actual cost consisting of the sum of the actual acquisition costs. The method of writing off the cost of inventories - at the cost of each unit.

Accounting for income from ordinary activities and other income is carried out in accordance with PBU 9/99 "Income of the organization". Income from ordinary activities is:

proceeds from construction and installation works (CEW);

sale of building materials.

Revenue from ordinary activities is accounted for on an accrual basis.

According to clause 7.2 of the Regulations on Accounting Policy, the expenses of RSM LLC related to the receipt of income from wholesale trade should be accounted for on account 44 "Sales Expenses" and debited monthly in full to the debit of account 90 "Sales", which in practice is not performed.

In accordance with PBU 22/2010 "Correction of errors in accounting and reporting", an error of the previous reporting year, which is not significant, identified after the date of signing the financial statements for this year, is corrected by entries in the relevant accounting accounts in the month of the reporting year in which an error has been detected. Profit or loss resulting from the correction of this error is included in other income or expenses of the current reporting period.

LLC "RSM" does not transfer long-term debt on received loans and credits recorded on account 67 "Settlements on long-term credits and loans" at the moment when, according to the terms of the loan and (or) credit agreement, 365 days remain until the repayment of the principal amount of the debt.

Additional expenses on borrowed funds are included in other expenses in the reporting period in which they were incurred, without prior reflection on account 97 "Deferred expenses".

LLC "RSM" does not create reserves for doubtful debts, a reserve for the upcoming repair of fixed assets, reserves for vacation pay, a reserve for depreciation of securities.

In general, it should be noted that this order did not reflect the procedure for distributing general business expenses, it was not noted that the amounts of general production expenses on account 25 were not separately allocated. The composition of direct expenses in accounting and tax accounting, the procedure for accounting and evaluating unfinished production in accounting and tax accounting.

Thus, the accounting policy of LLC "RSM", having an insignificant volume, is insufficient. Specific methods for calculating the cost of work performed have not been reflected, the composition of property for which depreciation is not charged for accounting and taxation purposes has not been determined, transactions with the founder when endowing the enterprise with current and non-current assets have not been reflected, the procedure for distributing overhead costs, etc. .

The advantages of the Regulations on Accounting Policy are the developed package of applications, in particular: the working chart of accounts, the composition of the interim and annual financial statements, the list of primary documents used and the workflow schedule are given.

In general, it is necessary to finalize this order and bring the accounting policy of RSM LLC in accordance with changes in regulatory documents and the requirements of PBU 1/2008.

2.3 Inventory accounting system

The cost of inventory and household supplies, including special equipment and special clothing, the service life of which, according to the issuance standards, is less than 12 months, as they are transferred to production, are transferred to expenses in the manner determined for materials. At the same time, accounting for these items after their transfer to operation until liquidation is carried out on the off-balance account 002.1 "Materials accepted for safekeeping".

The cost of special clothing, the service life of which, according to the issuance standards, is more than 12 months, is written off on a straight-line basis based on its useful life, determined by standard industry standards, also on off-balance account 002.1 "Materials accepted for safekeeping". The cost of special equipment (tools, scaffolding, formwork and other special fixtures and equipment) is written off in the same way.

To formalize the purchase of materials, the employee who purchases them is issued a power of attorney in the form No. M-2 for the purchase of goods and materials sold by the supplier according to the order, invoice, invoice, waybill, contract, order, agreement. The power of attorney is filled in in one copy and issued against receipt to the recipient. A power of attorney is usually issued for a period of 10-15 days; it is previously registered in a numbered and laced register of issued powers of attorney.

Act M-7 is filled in two copies by members of the selection committee with the obligatory presence of the storekeeper and the forwarder of the sender (supplier of goods and materials). After acceptance of the inventory, the acts with the attachment of documents (waybills, etc.) are transferred to the accounting department of RSM LLC to register the movement of goods and materials (first copy), and to send to the supplier (second copy).

Analytical accounting of the receipt of materials is carried out for the warehouse, construction sites, other places of storage of inventory, and within them - for each item (nomenclature number), group of materials on the basis of material accounting cards in the form No. M-17, compiled by the storekeeper. Card data is generated on the basis of primary income and expenditure documents as of the date of the transaction.

As reflected in the accounting policy of LLC "RSM", synthetic accounting of inventories is carried out at actual prices, and its formation takes place on account 10 "Materials" without the use of accounts 15 and 16. In accordance with the working plan of accounts of LLC "RSM", account 10 is opened sub-accounts such as:

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".

Sub-account 10.1 keeps records of the availability and movement of raw materials and basic materials consumed in the process of performing construction and installation work, forming the basis of the cost; auxiliary materials that are consumed for the needs of management.

Sub-account 10.2 reflects the availability and movement of purchased components for the construction industry.

On sub-account 10.3, the presence and movement of fuel (diesel fuel, gasoline, gas fuel) and lubricants necessary for the operation of vehicles are recorded.

Sub-account 10.4 reflects the presence and movement of all containers used in production (pallets, plastic wrap, etc.).

Sub-account 10.5 records the availability and movement of purchased spare parts necessary for repairs, replacement of worn parts of construction machinery and equipment, as well as vehicles, etc.

Sub-account 10.9 keeps records of the availability and movement of household equipment and tools and other means of labor.

Sub-account 10.10 is used to account for the presence and movement of special tools and special clothing in stock. In turn, sub-account 10.11 reflects the receipt and availability of special tools and special clothing in operation.

Analytical accounting on account 10 is maintained in the organization according to the places of storage of materials (warehouse or construction sites) and their names (types, grades, sizes, etc.).

For the storage of basic and auxiliary building materials, spare parts and other materials, RSM LLC has organized a specialized warehouse facility. In addition to the central storage area, storerooms are being created at the construction sites of RSM LLC, which perform the functions of temporary warehouses. Each warehouse is assigned a temporary number by order of RSM LLC, which is subsequently indicated on all documents related to the operations of this warehouse.

When posting materials, account 10 is debited and credited:

account 20 "Main production" - for the cost of surplus construction production and returnable waste;

account 60 "Settlements with suppliers and contractors" (account 76 "Settlements with various debtors and creditors") - for the cost of materials received from suppliers;

account 71 "Settlements with accountable persons" - for the cost of materials purchased for cash.

account 91 "Other income and expenses" - for the cost of surplus materials identified as a result of the inventory, or received from the write-off of fixed assets.

To reflect the receipt of materials in "1C: Accounting 8.3", the "Receipt of goods and services" tab is used (Purchase > Receipt of goods and services).

For example, on February 2, 2014, RSM LLC received the following materials from Rassvet LLC (Invoice No. 22 dated February 2, 2014, invoice No. 25 dated February 2, 2014):

Edged board in the amount of 10 cubic meters. m for 5900 rubles. for 1 cu. m per total amount 59,000 rubles, incl. VAT 9000 rub.

Wooden pallets in the amount of 100 pieces for 118 rubles. for 1 piece, for a total amount of 11,800 rubles, incl. VAT 1800 rub.

Sealing fabric in the amount of 10 meters at 649 rubles. per 1 m, for a total amount of 6490 rubles, incl. VAT RUB 990

The materials were credited to the Main Warehouse according to the receipt order No. 12 dated February 2, 2014.

In accounting, the document generated entries of the following form:

Dt 10.1 Kt 60.1 - For the cost of the purchased nomenclature of each type without VAT;

Dt 19.3 Kt 60.1 - Dedicated VAT.

The following entries were made in the tax account:

D-t 10.1 CPV - For the cost of the purchased nomenclature of each type without VAT

The document also reflects movements in such registers as:

VAT on batches of stocks;

VAT submitted;

VAT settlements with suppliers;

For example, in April 2014, 3 sets of overalls worth 1550 rubles were transferred to the team of electricians of RSM LLC. 00 kop. everyone. The accountant made the following entries:

Debit 10.11 Credit 10.10 - 4650 rubles. 00 kop. (1550 rubles * 3) - 3 sets of overalls were put into operation for production needs.

Debit 20 Credit 10.11 - 4650 rubles. 00 kop. (1550 rubles * 3) - the received overalls were written off as production costs.

In case of other retirement of inventories (sale, write-off, transfer free of charge), their value is written off to the debit of account 91.2 "Other income and expenses".

Accounting for settlements with suppliers of goods and materials in "1C: Accounting 8.3" is kept in the corresponding journal-order on account 60, which is a combined register of analytical and synthetic accounting. Analytical accounting in this journal is carried out for each payment document, receipt order, acceptance act. The journal-order is opened by the amounts of outstanding settlements with suppliers at the beginning of the month, namely:

) according to the received shipping documents with an unpaid payment deadline, or overdue - the materials were received (credit balance at the beginning of the month on account 60);

) according to the received shipping documents paid for - the materials have not been received, or are on the way (information "For the non-arrived cargo", there is no balance);

) according to the received shipping documents unpaid - the materials have not been received, or are on the way (for reference "For unarrived cargo" and the credit balance at the beginning of the month);

) balance at the beginning of the month for uninvoiced deliveries - materials were received, but shipping documents for payment were not received (credit balance);

) the balance at the beginning of the month on advances issued, when the inventories have not yet been received (debit balance).

The journal-order is formed on the basis of accepted payment requests-orders, invoices, receipt orders, acts of acceptance of materials, bank statements.

In LLC "RSM" as primary accounting documents for the release of materials to the construction industry, waybills for the release of materials to the side in the form No. M-15 are used. Also, to account for the movement of goods and materials within the company, one or multi-line requirements-waybills in the M-11 form are used, which are compiled by the storekeeper in two copies. The first of them remains at the place of issue of materials with the receipt of the recipient, and the second with the receipt of the storekeeper is given to the recipient of the materials. For example, in this way the storekeeper writes out an invoice to the chief mechanic for the release of spare parts for machines and mechanisms.

The sale of materials to the public and other buyers is documented by waybills for the release of materials to the side. First, buyers pay for the cost of materials at the cash desk or at a servicing bank - Sberbank. Then, when providing a receipt for payment, the storekeeper fills out an invoice and issues materials from the warehouse. In the accounting department, an invoice is drawn up, which is recorded in the Sales Book. The sold materials are debited from the credit of account 10 to the debit of account 91.2, the debit 91.2 also reflects the amount of VAT on the sold materials in correspondence with account 68.3.

When writing off materials from accounting due to unsuitability or damage, their actual cost is debited from account 10 to the debit of account 94 "Shortages and losses from damage to valuables". Further, depending on the specific reasons for debiting account 94, these materials are credited to the accounts of production costs (20, 26), settlements for compensation for material damage (accounts 73, 76) or financial results (account 91).

Accounting for materials in the main warehouse is carried out by the storekeeper, who is a financially responsible person. A standard contract on full individual liability is concluded with the storekeeper in the prescribed form. For each item number of materials, the storekeeper fills in a material label and attaches it to the place of storage of materials. The label describes the name of the goods and materials, item number, unit of measure, price and limit of their availability.

At construction sites with storerooms, financially responsible persons (foremen, foremen) draw up monthly reports on the presence of goods and materials movement and submit them to the accounting department for verification and subsequent registration.

Thus, all primary documents on the movement of inventories from warehouses and sites of the organization go to the accounting department. It is at this stage of the accounting process that accountants are required to exercise effective control over the legality, rationality and correctness of documenting operations for the movement of inventory. After verification, primary documents are subject to taxation (cancellation) by multiplying the amount of materials by the price.

Analytical accounting of inventories in the accounting department is carried out using turnover sheets. All incoming and outgoing documents for the movement of inventories are grouped by item numbers and at the end of the month, the final information on the income and expenditure of each item of inventories calculated according to the documents is transferred to turnover sheets, which are compiled in physical and monetary terms for each storage location in the context of the corresponding synthetic accounts and sub-accounts. Then, on the basis of these turnover sheets, summary turnover sheets are formed.

The final information of the inventory movement sheets is monthly transferred to the summary sheet 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.

With the automated form of accounting in RSM LLC, all accounting registers are maintained in in electronic format. When using the program for automating accounting work "1C: Accounting 8.3", the following main accounting registers are formed for accounting inventory:

turnover sheet of the movement of materials according to stock numbers for warehouses and construction sites;

statement of consumption of materials for construction projects;

turnover sheet for materials in transit;

turnover sheet of the movement of materials for uninvoiced deliveries.

The general scheme of the workflow for the movement of inventory items in RSM LLC is shown in Figure 7

Figure 7. Scheme of workflow for accounting for the movement of inventories in LLC "RSM"

The main synthetic register for accounting for goods and materials is the statement "Movement of material assets in monetary terms", used to control the safety of goods and materials, as well as to coordinate synthetic and analytical accounting data. The list consists of three sections. The first section reflects information that ensures control over the safety of goods and materials at their storage locations. The second section accumulates data on the receipt and balance of materials in the context of synthetic accounts and groups of materials at actual cost; indicators for calculating the amounts and percentages of TZR. In the third section, the actual cost of the final consumption of goods and materials is calculated, data on the release of materials from the warehouse, consumption at construction sites and the balance of materials at sites, in warehouses at actual cost are recorded.

In addition to the above-described operations on the movement of inventories in the accounting practice of RSM LLC, there are other operations that are drawn up with the appropriate documents: an inventory list of goods and materials (form No. INV-3), a collation sheet of inventory results of goods and materials (form No. INV-19). The return to the supplier of goods and materials in case of non-compliance with their standard, technical conditions or contract is issued with a consignment note (form No. TORG-12).

The issues of accounting for work in progress and the release of finished products (execution of construction and installation works), as elements of tangible current assets, also require separate consideration.

Work in progress at RSM LLC includes work in progress on construction projects that are cost accounting objects, or work completed but not handed over to the customer, the income for which is not recognized in accounting as the work is ready.

Construction work in progress is formed from the actual costs of construction and installation work performed on its own, accounted for on account 20 "Main production".

The accounting register - statements on account 20 - reflects data on construction in progress at the beginning and end of the month at actual cost.

Due to industry affiliation (construction) and the nature of the production process (performance of work), LLC "RSM" does not have any leftover goods and finished products. LLC "RSM", as an enterprise performing complex construction works, recognizes the sale of these works as a whole for completed and handed over work. This option is traditional today, when accounting for the sale of construction and installation works is carried out according to completed stages that have independent values, or advance payments are made by the customer until the completion of work in the amount of the contractual value. With this option, account 46 "Completed stages for work in progress" does not apply.

In general, table 3 shows typical accounting entries for the implementation of construction and installation work at RSM LLC.

To account for completed construction and installation work, RSM LLC uses unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work.

Table 3

Accounting entries for accounting for the implementation of construction and installation works in LLC "RSM"

No. p / pDebitCreditContent of business transaction1. 5162Advance payment received on account of payment for construction and installation works 2. 6268VAT charged on advances received3. 2010, 70, 69Direct costs of construction work performed4. 2060, 76 Reflected expenses on accepted subcontracting works and services of third parties 5. 1960, 76 Reflected VAT on accepted subcontracting works and services of third parties6. 6819 Tax deduction for tax submitted by subcontractors and third parties 7. 2602, 10, 70, 71, 69, 60, 76 General business expenses are reflected, including services of third parties 8. 1960 VAT submitted by third parties 9. 6819 Tax deduction for VAT submitted by third parties 10 2026 General business expenses written off 11. 6290/1 Proceeds from the sale of work on the construction site or construction stage 12. 90/368 VAT from the sale 13. 90/220 Expenses for the work performed were written off 14. 6268 VAT refund paid on advances received (reversal)

To account for the completed construction and installation work, LLC "RSM" uses the Journal of accounting for work performed in the form No. KS-6a, which is a cumulative document. The journal is kept for each construction project based on measurements of work performed and uniform norms and prices for each structural element or type of work.

For the delivery to the customer of the construction of completed contract construction and installation work for industrial purposes, an Act of acceptance of work performed in the form No. KS-2 is drawn up, formed on the basis of the information from the Journal of accounting for work performed (form No. KS-6a) in two copies. The act is signed by authorized representatives of the parties who have the right to sign (the work foreman and the customer (general contractor).

Further, on the basis of the information of the Certificate of acceptance of work performed, a Certificate of the cost of work performed and costs in the form No. KS-3 is issued. This certificate is used for settlements with the customer for the work performed. It is issued in two copies: the first copy remains with the organization, the second is given to the representative of the customer (general contractor).

The completed construction and installation works and the costs incurred are reflected in this certificate based on the contractual cost. The cost of work performed and costs include the cost of construction and installation work provided for by the estimate, as well as other costs that are not included in unit prices for construction work and price tags for installation work (increase in the cost of materials, wages, tariffs, expenses for the operation of machines and mechanisms, additional costs in the production of work in winter time, funds for the payment of allowances for the mobile and traveling nature of work, etc.).

RSM LLC also maintains a general work log in the form No. KS-6 to record the implementation of construction and installation work. This magazine acts as the main primary document that reflects the technological sequence, timing, quality of performance and conditions for the production of construction and installation works. The general magazine is numbered, laced, certified with all signatures on the title page and sealed with the seal of RSM LLC.

In general, on the basis of the described documents, the costs of completed and accepted construction and installation work are written off from the credit of account 20 "Main production" to the debit of account 90.2 "Sales". At the same time, the debit of account 62 "Settlements with buyers and customers" and the credit of account 90.1 "Sales" form the revenue of LLC "RSM" for the work performed.

In the analyzed period, in the process of financial and economic activity, RSM LLC did not have any expenses related to future reporting periods.

Thus, the main provisions of the accounting of inventory items in LLC "RSM" were considered. So, we can conclude that the accounting of the movement of inventory items in RSM LLC is organized in full accordance with regulatory legal acts and is maintained at the proper level.

3. ORGANIZATION OF INTERNAL CONTROL OF SAFETY OF INVENTORIES

3.1 Improving internal control over the balance of production resources

Currently, RSM LLC organizes accounting of inventories according to the method of periodic inventory (commodity-sum method of accounting for inventories). The advantage of this method is its simplicity. However, its disadvantage is that during the month accounting for the consumption of stocks is not kept, and inventories in warehouses or construction sites are carried out only at the end of each reporting period. In this regard, in order to strengthen control over the movement of inventory items, RSM LLC proposes to use the method of permanent inventory (quantitative-sum method of accounting for inventories).

provide information on the financial result of the organization's activities on any date without a mandatory inventory.

Production resources play a crucial role in the economic activity of any economic entity, they ensure uninterrupted and efficient operation and act as a key cost element of almost any company. Stocks are financial variables that affect the production and financial results of work, and are subject to forecasting, regulation, strict accounting and control. Figure 8 shows that any deviation of the inventory balance (decrease or increase) can have both positive and negative consequences.

Figure 8 Consequences of a change in a company's inventories

Based on the importance and significance of production resources for RSM LLC, it is necessary to constantly monitor their balances and condition. For these purposes, a model of control over the balance of production resources has been developed, which makes it possible to effectively manage the balance of resources in order to improve the financial performance of RSM LLC.

Within the framework of this model, types of resources that affect the cost indicator and, as a result, the financial result are distinguished: raw materials and basic materials, auxiliary materials, goods, finished products, shipped goods, deferred expenses, reserves for future payments.

The model is represented by 8 blocks:

Block I - Strategy. This block considers the need to connect the corporate strategy with the goals of individual departments and specialists. The distribution and consumption of resources should be carried out in accordance with the developed strategy of RSM LLC. Mismatch of tasks on lower levels management with the objectives of LLC "RSM" leads to an imbalance in the distribution and use of production resources. The task of managers of different levels of management is to control the flow of resources, directions and efficiency of their use in terms of achieving the goals set.

Block II - Rationing. It highlights next steps.

Determination of inventory consumption rates.

Establishment of budgetary restrictions in the use of production resources.

Analytical accounting of stocks in the context of storage cells (accounting for available production resources by nomenclature and classification groups) and providing online analytical processing of data in these cells.

Block III - Planning. It includes: forecasting production volumes (broken down by decades and days), determining the optimal levels of all types of inventories.

Block IV - Reserve stock. This block includes the following items: business risk analysis; identifying activities that divert resources from solving key problems; creation of reserves due to their elimination; analysis of the present value of inventories of production resources; creation of an insurance reserve.

Block V - Evaluation of reserves. Valuation can be carried out at the lowest cost: accounting or market. This valuation rule is based on the principle of conservatism and on the principle of correlation of income and costs. In the event of an increase in prices for the inventory, already purchased reserves are reflected at the same cost, and profit is not reflected until they are sold. When prices decrease, a loss is recorded.

Block VI - Control algorithm. There are three positions in this block:

Costs: management of resource flows by developing routes for the movement of production resources; operational accounting of the use of production; identification of deviations in the use of resources.

Remaining resources. Within the framework of this position, control is exercised over resources at the beginning of the period, the end of the period and their changes over the period.

Actual cost. Since the actual cost has a direct impact on financial results, and it, in turn, depends on the efficiency of resource use and maintaining the optimal level of inventories, it is necessary for enterprises to conduct an internal audit of resource use efficiency.

Block VII - Control mechanism. The control mechanism is carried out in two directions: on the basis of zero balances; by drawing up a monitoring derivative balance sheet.

Reflection of current information on the state of production resources allows you to make monitoring derivative balance sheets that reflect both the state of resources and their impact on significant indicators for RSM LLC.

Block VIII - Decision making. Based on the results of control, operational, tactical and strategic decisions are made, which may include the need to conduct an inventory of stocks, revise existing standards, economically calculate the need for stocks, taking into account the changing economic situation, etc.

Using the model "Control over the balance of production resources at the enterprise" allows you to most effectively organize inventory management, which has a positive effect on the production process and on the financial performance of RSM LLC.

3.2 Optimization of the internal control system for the release of finished products (works performed)

The cycle of release and sale of completed construction and installation works is the main section of the activity of the contracting organization RSM LLC. In this cycle, such significant indicators for users of financial statements as sales proceeds, the cost of construction products sold and profit (loss) from the sale are formed. They reflect the effectiveness of the main activity of LLC "RSM", its ability to expand its product range, to meet the social and material needs of the team, to fulfill obligations to the budget and other contractors. Operations for the sale of construction products are subject to taxation and, accordingly, the main area of control carried out by tax authorities (scheduled control) and audit firms (initiative control). Checking the organization of accounting for the release and sale of finished construction products is also one of the functions of the internal control system.

The main goal of controlling the cycle of production and sale of finished construction products is to objectively assess the completeness, timeliness and reliability of the reflection in the accounting and reporting of the indicators of this section, i.e. proceeds from the sale, cost of goods sold, administrative and selling expenses and profit (loss) from the sale. At the same time, a complex of interrelated tasks is solved in the control process:

) the accounting policy of LLC "RSM" is analyzed in the part that regulates the organization of accounting for the release and sale of finished construction products in accordance with the current legislation and industry specifics;

) contractual discipline is controlled in accordance with the law;

) the correctness of documenting operations for the production and sale of construction products is checked;

) the procedure for accounting and writing off costs for the production and sale of finished construction products is being studied;

) the completeness, timeliness and reliability of posting the execution and transfer of completed construction and installation works to customers are assessed;

) the correctness and legality of the organization of analytical and synthetic accounting of operations related to the movement of the inventory for the implementation of construction and installation work is analyzed;

) checks compliance with tax legislation in terms of taxation of operations for the sale of completed construction and installation works.

Among the documents subject to verification, there are primary documents (an order on the accounting policy of LLC "RSM", contracts for the implementation of construction and installation work, acts of acceptance and transfer of work performed, warehouse accounting cards, inventory lists, invoices, etc.), accounting registers (general ledger, order journals, statements, etc.), reporting (balance sheet and income statement).

Internal control of the release and sale of construction products should be based on the following methodology:

) Initially, the provisions of the accounting policy of RSM LLC should be assessed in terms of:

· the method of accounting for production costs and calculating the actual cost of construction and installation work;

· method of distribution by type of work performed general business expenses;

· method of accounting for the work performed;

· writing off costs from account 26 "General business expenses";

· the possibility of using account 40 "Output of products (works, services)";

· recognition of proceeds from the sale of construction and installation works for tax purposes.

The reflection in the accounting policy of these requirements is dictated by PBU 1/2008 "Accounting Policy of the Organization".

It is also necessary to check the availability of orders for financially responsible persons of RSM LLC and contracts for full liability with employees of RSM LLC, study contracts for the implementation of construction and installation works and building materials, examine the availability and reflection in accounting of the results of inventory and settlements with buyers and customers .

) Checking the formation of the cost of work performed. When checking, you should study the method of accounting for production costs and calculating the actual cost.

Control over the application of the norms established in production when performing construction and installation work is carried out using accounting in accordance with the established documentation for the registration of costs according to the norms, for deviations from them and for changes in the norms.

After analyzing the chosen cost accounting method, it is necessary to assess the validity of the chosen method and its impact on the correctness of determining the cost of construction and installation work.

) Checking the reflection of operations for accounting for completed construction and installation work. At this stage, it is necessary to analyze the features of accounting for construction and installation works.

Also, regardless of the chosen method of accounting, the volume of work performed should be taken into account both in cost and in quantitative indicators based on physical properties.

In this case, the following methods of actual and documentary control can be used: inspection, control measurements, laboratory control, questioning, viewing documents, comparing documents.

) Industry-specific features of accounting for finished construction products. At this stage, the technological features of the construction production process, the organizational structure of RSM LLC and their impact on accounting should be taken into account.

) Checking the correctness of accounting for the implementation of construction and installation works.

In the course of checking the correctness of accounting for the implementation of construction and installation works, it should be confirmed that:

?sales transactions are properly authorized;

?all actually completed sales transactions are reflected on the accounting accounts;

?the sale is reflected in the relevant accounts in a timely manner;

?the valuation of sales transactions is correctly determined;

?the sales amounts are correctly classified;

?the amounts of receivables for settlements for completed construction and installation activities are correctly reflected in the relevant accounts.

The sources of information for verification are cards and statements of analytical accounting for account 90, an order on accounting policies, contracts with buyers and customers, a sales book, invoices and invoices issued to buyers and customers, acts and other documents.

) Checking the correctness of the reflection in the financial statements.

Thus, it seems expedient to set up a science-based internal control system for the release and implementation of completed construction and installation works at RSM LLC.

CONCLUSION

In the first chapter, the modern methodology for accounting for the movement of inventories is analyzed, namely, the following are studied: features of the legal regulation of inventory accounting in Russia; the essence and problems of assessing the MPZ. As a result of the study, it is possible to formulate the main conclusions.

The system of normative regulation of the accounting of MPZ in the Russian Federation is formed on the basis of the current regulatory framework for the regulation of accounting and reporting in general. The set of functioning rules and norms in accounting for inventories, which are mandatory for use by business entities, considers the accounting of these assets as a subsystem organized in each economic entity and carrying out certain designated functions.

The following are distinguished as the main objectives of accounting for MPZ in economic entities:

) control over the safety of MPZ;

) timely submission to management of up-to-date data on the costs associated with the disposal of inventory, revenue and profit from the sale of inventory, on the availability of inventory.

In turn, within the framework of organizing an effective internal control system, in order to achieve these goals, the company's accounting apparatus needs to solve the following set of accounting tasks:

Ensuring, together with other services of the company, the liability of employees for the safety of the MPZ;

Control of strict documentation, legality and rationality of operations for the movement of inventory, their appropriate and correct reflection in accounting;

Control of the completeness and timeliness of the priming of the inventory by financially responsible persons, the accuracy and timeliness of writing off retired inventories;

Ensuring control over compliance with the standards for the expenditure of inventories;

Establishing control, together with other services, over compliance with the rules for conducting an inventory of inventories and reflecting its results in accounting.

According to PBU 5/01, MPZs are qualified as part of the company's property intended for consumption in the production of products, the performance of work or the provision of services; used to manage the company; intended for sale. Also, in accordance with PBU 5/01, finished products are also identified as part of the inventory produced by the company and intended for subsequent sale, and goods are part of the inventory purchased on the side and intended for resale without any additional processing. Thus, PBU 5/01 almost completely regulates the accounting of inventories, combining them with the concept of MOA.

Evaluation of inventories can be carried out: at the actual cost of acquisition, determined as a weighted average value; at purchase prices; at accounting prices with the calculation of deviations of the latter from the actual cost of acquisition; at market prices formed on a certain date. In Russian accounting, valuation is mainly used at actual cost, reflecting the actual costs of the organization for the purchase of inventories.

The current system of normative regulation of accounting of inventories is quite developed and well-established and allows to organize an effective system of accounting and control over the presence and movement of inventories in business entities to a large extent. This is facilitated by the possibility of using different options as the organization of inventory accounting, depending on the form of accounting used, software products for automating accounting and distribution of duties in the accounting service, and directly maintaining inventory accounting: the use of different prices in the preparation of inventory (actual and accounting), the possibility the use of sales prices when accounting for goods, the availability of options for writing off inventories, etc.

The second chapter discusses the organization of accounting for the movement of MPZ at the object of study - RSM LLC, which carries out construction activities in the Republic of Kalmykia.

In RSM LLC, accounting is carried out according to the journal-order form of accounting using the automated accounting system "1C: Accounting 8.3". This application solution in RSM LLC is used in conjunction with the application packages "1C: Construction Contractor" and "Salary and Personnel Management". It should be noted that in LLC "RSM" the Regulations on Accounting Policy are based on a formal approach and are superficially formed. Thus, the volume of this document is only 3 pages, while it includes an accounting policy for both accounting and taxation purposes. This document includes a total of 12 items.

Nevertheless, a study of the industry specifics of organizing and maintaining accounting in RegionStroyMontazh LLC allows us to conclude that accounting in RSM LLC, in general, is organized in full accordance with regulatory legal acts and is maintained at the proper level.

Of the main types of inventories in the activities of RSM LLC, there are only inventories accounted for on account 10 "Inventories" and work in progress, information about which is formed on account 20 "Main production". There are no such types of goods and materials as goods and finished products due to the company's sectoral affiliation (construction).

Raw materials in RSM LLC mainly come from suppliers or accountable persons who purchased materials in cash, as well as from the write-off of unusable fixed assets and the posting of surplus construction production.

According to the accounting policy of LLC "RSM", as part of the MPZ, account 10 "Materials" reflects the presence and movement of objects of labor operated for less than one year, regardless of their value.

Raw materials, basic and auxiliary building materials, fuel, components, spare parts are recorded and shown in the accounts of RSM LLC at actual cost.

Transport and procurement costs of RSM LLC and the costs of acquiring material assets are transferred directly to the costs of construction production on account 20 "Main production" or on account 26 "General business expenses" in proportion to direct costs.

When writing off materials for construction production, for the needs of management and other disposals, they are valued either at the average cost or at the cost of each unit (for unique and expensive types of inventory).

All operations on the movement of materials in RSM LLC are documented by the relevant primary accounting documents.

The receipt of returnable materials from production at the warehouse is documented by single or multi-line requirements-invoices, which are issued by construction sites-deliverers in two copies. Materials received from the dismantling and dismantling of buildings and structures are put on receipt according to the act of posting material assets received during the dismantling and dismantling of buildings and structures.

In the case of the purchase of materials by accountable persons for cash, the documents confirming the cost of the purchased materials are a sales receipt with an attached KKM check and an advance report drawn up by an accountable person.

To formalize the purchase of materials, the employee who purchases them is issued a power of attorney in the form No. M-2. The power of attorney is filled in in one copy and issued against receipt to the recipient. A power of attorney is usually issued for a period of 10-15 days; it is previously registered in a numbered and laced register of issued powers of attorney.

Upon receipt of inventories received from suppliers, a receipt order is issued in the form No. M-4, which is filled in a single copy by the storekeeper on the date the materials arrive at the warehouse. A receipt order is issued strictly for the actually accepted amount of valuables.

In case of receipt of inventories that have a quantitative and qualitative discrepancy, as well as a disagreement in the assortment with the supplier's accompanying documents, an act of acceptance of materials is filled in form No. M-7. This act is also issued for non-invoiced deliveries, i.e. when accepting materials received without accompanying documents.

The actual write-off of materials for construction production (account 20) or for management purposes (account 26) is reflected in the credit of account 10 "Materials" in correspondence with accounts for accounting for production costs 20 or 26. In RSM LLC as primary accounting documents for vacation materials in the construction industry, invoices for the release of materials to the side are applied in the form No. M-15. Also, to account for the movement of goods and materials within the company, one or multi-line requirements-waybills in the M-11 form are used, which are compiled by the storekeeper in two copies.

LLC "RSM", as an enterprise performing complex construction works, recognizes the sale of these works as a whole for completed and handed over work. With this option, account 46 "Completed stages for work in progress" is not used.

In general, the accounting of the movement of inventory items in RSM LLC is organized in full accordance with regulatory legal acts and is maintained at the proper level.

In the third chapter, based on the conclusions of the previous sections, the organization of internal control over the safety of inventories is substantiated.

To strengthen control over the movement of inventory items, RSM LLC proposes to use the method of permanent inventory (quantitative-sum method of accounting for goods).

The essence of this method lies in the prompt reflection of the amount of consumed reserves, i.e. the fact of disposal of stocks is recorded with an indication of their quantity. Compared to the periodic inventory method, this method allows you to:

organize control over the availability of stocks, tk. the remainder of each species is tracked daily;

strengthen control over the safety of stocks, because allows you to identify the reduction of stocks as a result of loss, damage or theft;

to provide information on the financial result for any date without a mandatory inventory.

It also substantiates the need to introduce into the accounting practice of LLC "RSM" a methodology for internal control over the release of finished products (works performed).

As a result, the goal set - a comprehensive study of accounting for the movement of inventory items in the organization - has been achieved, and all the designated tasks have been completed.

LIST OF USED SOURCES

1.International Financial Reporting Standard (IAS) 2 "Inventory".

2.Civil Code of the Russian Federation: part one of November 30, 1994 No. 51-FZ (as amended on May 5, 2014), part two of January 26, 1996 No. 14-FZ (as amended on December 28, 2013).

.Tax Code of the Russian Federation: part two dated August 5, 2000 No. 117-FZ (as amended on May 5, 2014).

.Labor Code of the Russian Federation of December 30, 2001 No. 197-FZ (as amended on April 2, 2014).

.Federal Law No. 14-FZ of February 8, 1998 "On Limited Liability Companies" (as amended on May 5, 2014).

.Federal Law of December 6, 2011 No. 402-FZ "On Accounting" (as amended on December 28, 2013).

.Decree of the Government of the Russian Federation of March 6, 1998 N 283 "On Approval of the Accounting Reform Program in Accordance with International Financial Reporting Standards".

.Regulations on documents and workflow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 No. 105 in agreement with the Central Statistical Office of the USSR).

.Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 "On the approval of guidelines for the inventory of property and financial obligations"

.Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n "On Approval of the Regulation on Accounting and Accounting in the Russian Federation" (as amended on December 24, 2010).

.Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n "On standard recommendations for the organization of accounting for small businesses."

.Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n "On Approval of the Accounting Regulations" Accounting Statements of an Organization "PBU 4/99" (as amended on November 8, 2010).

.Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n "On Approval of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for Its Application" (as amended on November 8, 2010).

.Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n "On Approval of the Regulations on Accounting" Accounting for Inventories "PBU 5/01" (as amended on November 25, 2010).

.Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n "On Approval of the Guidelines for Accounting for Inventories" (as amended on December 24, 2010).

.Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n "On approval of accounting regulations" (as amended on December 18, 2012).

.Order of the Ministry of Finance of the Russian Federation dated October 24, 2008 No. 116n "On Approval of the Accounting Regulations" Accounting for Construction Contracts "PBU 2/2008".

.Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n "On Forms of Accounting Statements of Organizations".

.Plan of the Ministry of Finance of the Russian Federation for 2012-2015 for the development of accounting and reporting in the Russian Federation on the basis of International Financial Reporting Standards (approved by order of the Ministry of Finance of the Russian Federation of November 30, 2011 No. 440).

.Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 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 on 21.01. 2013).

.Decree of the Russian Statistical Agency dated August 9, 1999 No. 66 "On approval of unified forms of primary accounting documentation for accounting for products, inventory items in places of storage."

.Belkovets V. Delivery and acceptance of contract work // Practical accounting. - No. 10. - 2010.

.Bogatyy I. Evaluation of inventories // Practical accounting. - No. 7, 8. - 2012.

.Bryzgalin A.V., Bernik V.R., Golovkin A.N. Material costs. Tax and accounting / Taxes and financial law, 2013.

.Accounting: Textbook / V.M. Shvetskaya, N.A. Golovko. - M.: Dashkov i Ko, 2010. -304 p.

.Vikeev A.A. Raw materials: markdown and write-off. // Chief Accountant, Industry application "Accounting in production". - No. 3. - 2010.

.Grishchenko A. Checking the release and sale of products // Audit and taxation. - N 8. - 2012.

.Dirkova E.Yu. Features of taxation of construction contractors // Accounting in construction organizations. - No. 12. - 2012., No. 1. - 2013.

.Zimakova L.A. Improving the organization of control over the balance of production resources at enterprises // Economic analysis: theory and practice. - N 9. - 2009.

.Kiseleva I.A. Organization of inventory accounting // Consultant accountant. - No. 6. - 2012.

.Kozyreva S.N. Accounting for materials. // Housing and communal services: accounting and taxation. - No. 5. - 2012.

.Kondrakov N.P. Accounting Tutorial - 5th ed., Revised. and additional - Prospect, 2011.

.Lytneva N.A. Accounting for the movement of materials in the organization. // Accounting. - No. 2. - 2010.

.Mizikovsky E.A., Druzhilovskaya E.S. Requirements for the valuation of assets in Russian accounting. // Auditor's sheets. - № 11. - 2012. // SPS "Garant".

.Paliy VF Modern accounting. - M.: Accounting, 2009. - 692 p.

.Parushina N.V. Audit of the cycle of release and sale of finished products // Auditorskie Vedomosti. - N 11, 12. - 2011.

.Polenova S.N. Accounting for finished products: evaluation, release from production, sale // All for an accountant. - No. 23. - 2012.

.Ryzhkov K. Features of the accounting policy of the contracting organization // Audit and taxation. - No. 2. - 2012.

.Semenikhin V.V. Accounting for inventories // Accounting in budgetary and non-profit organizations. - No. 19. - 2011.

.Sosnauskene O.I., Tursina E.A. Construction companies. Features of accounting and tax accounting. - IC IPR MEDIA. - System GARANT, 2011.

Tutoring

Need help learning a topic?

Our experts will advise or provide tutoring services on topics of interest to you.
Submit an application indicating the topic right now to find out about the possibility of obtaining a consultation.

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

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

Department of Accounting, AHD and Audit

Accounting for material and production values

Coursework in financial accounting

Performed by a student of the group BU-77
Faculty of Economics specialty
"Accounting, analysis and audit"
Prokhorova Maria Igorevna

supervisor
Dmitrieva Lidia Nesterovna

_____________________________________

Petrozavodsk

Introduction………………………………………………………………………………………….3

Chapter 1. General Provisions

1. 1. The concept, types and tasks of accounting for inventories……………....5

1. 2. Documentation of inventories……………...11

1. 3. Evaluation of inventories……………………………………….16

Chapter 2. Accounting for inventories.

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

2.2. Synthetic accounting of inventories…………………………35

Chapter 3. Inventory.

General rules for conducting an inventory……………………………………………...50

Conducting an inventory of inventories and reflecting its results on accounting accounts………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

Conclusion……………………………………………………………………………………...60

References……………………………………………………………………………..62

Introduction.

The purpose of writing this course work was the study of inventories. Despite the fact that changes in the accounting of materials occur quite rarely, this topic remains relevant. Indeed, practically no organization in its activities can do without the use of inventories in its activities.

Therefore, it is important to know what inventories are, what they include, what are the main tasks set for the personnel who keep records of materials, and what requirements are imposed on him. It is important to know and be able to fill out and use the basic documents for accounting for the receipt and write-off of materials. It is also necessary to skillfully and competently put down accounting records for posting or writing off inventories.

For an organization, it is important to choose a method for accounting for the receipt of materials, either using only account 10 “Materials”, or supplementing accounting with accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets” (when using accounting prices). There are also three ways to write off materials: at the cost of each unit, at the average cost and by the FIFO method (at the cost of the first materials acquired). The choice of the optimally suitable method for each organization, depending on the type of its activity, is also important.

For reliable accounting and control over the availability and safety of inventories, it is necessary to clearly know the basic rules for conducting an inventory and processing its results.

These and some other topical problems substantiated the goals and objectives of writing a paper on the above topic.

To achieve this goal (a comprehensive study of accounting for inventories), it is necessary to solve the following tasks:

Give the concept of inventories, determine their types and accounting tasks.

Consider the primary documents that are used to record and control the state and movement of inventories.

To study the types of valuation of inventories used today.

To trace the relationship between warehouse and accounting of inventories.

To study the maintenance of synthetic and analytical accounting of inventories.

Consider the rules for conducting an inventory of inventories and reflecting its results on the accounts of accounting.

Chapter 1. General Provisions.

1.1. The concept, types and tasks of accounting for inventories.

Inventories are objects of labor used for the production or management needs of an organization, used in the production process once and fully transferring their value to the cost of production (works, services).

The following assets are accepted for accounting as inventories:

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

held for sale, including finished products and goods;

Used for the management needs of the organization.

On the basis of the "Guidelines for Accounting Inventories" organizations develop internal regulations, instructions, other organizational and administrative documents necessary for the proper organization of accounting and control over the use of inventories. These documents may include:

Forms of primary documents for the receipt, release (expenditure) and movement of inventories and the procedure for their execution (compilation), as well as the rules for document circulation;

The list of officials of the divisions who are entrusted with the receipt and release of inventories;

The procedure for exercising control over ensuring the economical and rational expenditure (use) of inventories in production, in circulation, the correct keeping of records, the reliability of reports on their expenditure, etc.

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

The accounting unit of inventories is the type, grade, brand, size. The organization chooses the unit of account independently.

Inventories are usually classified depending on the role they play in the production process into:

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

2. Auxiliary materials - inventories intended to improve consumer properties or qualities of future finished products. They also form the material basis of the finished product.

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

3. Purchased semi-finished products - inventories in the form of products that have undergone partial processing, which can be used as raw materials and materials.

4. Spare parts (inventory intended to repair or maintain the performance of fixed assets).

5. Fuel (industrial, technological, motor).

6. Returnable waste (remains of inventories received at the warehouse from production sites in the form of chips, sawdust, trimmings, etc., formed during processing into finished products, which have completely or partially lost the consumer properties of raw materials and raw materials)

7. Packaging (inventory intended for packaging, storage, transportation of products, goods and all types of raw materials and materials).

8. Inventory and household supplies (tools with a useful life of less than 12 months, but accounted for as part of inventories).

In addition, materials are classified according to their technical properties and are divided into groups: ferrous and non-ferrous metals, rolled products, pipes, etc.

The indicated classifications of inventories are used to build synthetic and analytical accounting, as well as to compile a statistical report on the balances, receipts and consumption of raw materials and materials in production and operational activities.

The main tasks of accounting for inventories are:

formation of the actual cost of stocks;

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

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

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

timely identification of unnecessary and surplus stocks for the purpose of their possible sale or identification of other opportunities for their involvement in circulation;

analysis of the effectiveness of the use of reserves.

The main requirements for accounting of inventories:

continuous, continuous and complete reflection of the movement (receipt, consumption, movement) and the availability of stocks;

accounting of quantity and estimation of stocks;

efficiency (timeliness) of inventory accounting;

authenticity;

compliance of synthetic accounting with analytical accounting data at the beginning of each month (in terms of turnover and balances);

compliance of warehouse accounting data and operational accounting of the movement of stocks in the organization's divisions with accounting data.

The use by organizations of software products for inventory accounting should provide the necessary information on paper, including indicators contained in accounting registers, internal reporting of the organization and other documents.

The necessary prerequisites for effective control over the safety of stocks are:

Availability of properly equipped warehouses and pantries or specially adapted areas (for open storage stocks);

Placement of stocks by sections of warehouses, and within them - by separate groups and types - sorts - sizes (in stacks, racks, on shelves, etc.) in such a way that they can be quickly accepted, issued and checked for availability; in the places of storage of each type of stock, a label should be attached indicating the data on the stock located;

Equipping stock storage sites with weighing facilities, measuring instruments and measuring containers;

The use of centralized delivery of materials from the organization's warehouses to workshops (subdivisions) according to agreed schedules, and at construction sites from suppliers, base warehouses and picking sites directly to construction sites according to picking lists; reduction of unnecessary intermediate warehouses and pantries;

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

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

Establishment of the procedure for rationing the consumption of stocks (development and approval of standards, compliance with standards when dispensing materials to departments of the organization);

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

Determination of the circle of persons responsible for the acceptance and release of stocks (warehouse managers, storekeepers, freight forwarders, etc.), for the correct and timely execution of these operations, as well as for the safety of the stocks entrusted to them; conclusion with these persons in accordance with the established procedure of written agreements on liability; dismissal and relocation of materially responsible persons in agreement with the chief accountant of the organization;

Determining the list of officials who have the right to sign documents for the receipt and release from warehouses of stocks, as well as issue permits (passes) for the export of stocks from warehouses and other places of storage of the organization;

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

Stocks, both received from other organizations (including free of charge), and manufactured in the organization, are subject to acceptance to the appropriate warehouses of the organization.

Amounts paid for stocks that have not been taken out of suppliers' warehouses and are on the way are accounted for in accounting on settlement accounts as receivables.

If the organization does not have the right of ownership (the right of economic management or operational management, respectively) to the received material assets, the latter should be taken into account on off-balance accounts.

All operations on the movement (receipt, movement, expenditure) of stocks must be documented in primary accounting documents.

Forms of primary accounting documents are approved:

the State Committee of the Russian Federation on Statistics in agreement with the Ministry of Finance of the Russian Federation - unified forms of primary accounting documentation;

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

organizations - forms of primary documents for registration of business transactions, for which unified and industry-specific forms are not provided. When developing and approving these forms, the specifics of the activities of these organizations are taken into account.

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

Title of the document;

The date the document was drawn up;

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

Business transaction meter in physical and monetary terms;

The name of the officials responsible for the business transaction and the correctness of its registration;

Personal signatures of the indicated persons and their transcripts.

In addition, additional details may be included in the primary accounting documents depending on the nature of the transaction, the requirements of the relevant regulations and accounting guidelines, as well as the technology for processing accounting information.

Primary accounting documents can be multi-line (for several item numbers) or single-line (for one item number).

Primary accounting documents must be properly executed, with all the necessary details filled in, and have the appropriate signatures.

In the absence of indicators for individual details in the specified primary accounting documents, the corresponding line columns are crossed out.

A separate list of items may be drawn up and special rules for the execution of primary accounting documents for the issuance of especially scarce and (or) expensive stocks (stocks of special accounting) may be established. The list of such stocks and special rules for issuing primary accounting documents for their issuance and the procedure for monitoring their spending (use) are established by the head of the organization on the proposal of the chief accountant.

Primary accounting documents must be numbered in advance, or the number is put during the execution and registration of the document. In an organization, the numbering procedure should ensure that there are no repeating numbers within one reporting year.

Primary accounting documents can be drawn up on paper and machine media. Programs for encoding, identification and machine data processing of documents on machine media must have a protection system and be stored in the organization for the period established for the storage of the relevant primary accounting documents.

1.2. Documentation of inventories.

Documentation of inventories is the basis for operational accounting. Inventory accounting documents are subdivided into documents registering the receipt by the organization and documents registering the release (write-off) of materials.

Admission documents include:

1. Register of incoming cargo (form M-1).

Accompanying documents for the supply of materials are registered and control over the fulfillment of the terms of delivery is carried out.

2. Power of attorney (forms No. M-2 and No. M-2a)

They are used to formalize the right of a person to act as a trustee of an organization upon receipt of material assets released by a supplier under an order, invoice, contract, order, agreement. The power of attorney in one copy is drawn up by the accounting department of the organization and issued against receipt to the recipient.

Form No. M-2a is used by organizations from which the receipt of material assets by proxy is widespread. The issuance of these powers of attorney is recorded in a pre-numbered and laced register of issued powers of attorney.

Issuance of powers of attorney to persons not working in the organization is not allowed. The power of attorney must be completely filled out and have a sample signature of the person in whose name it is issued. The issuance period is usually 15 days. A power of attorney to receive inventory items in the order of planned payments can be issued for a calendar month. Issued powers of attorney are registered in the register of issued powers of attorney in chronological order. The completion of the task is confirmed by the information reflected in the stub of the power of attorney: the number, date and name of the document on the basis of which the values are received by the organization are indicated.

3. Credit order (form N M-4)

It is used to record materials coming from suppliers or from processing. A receipt order in one copy is drawn up by a financially responsible person on the day the valuables arrive at the warehouse. A receipt order must be issued for the actually accepted amount of valuables.

The column "Passport number" is filled in when registering business transactions for material assets containing precious metals and stones.

4. The act of acceptance of materials (form No. M-7)

It is used to register the acceptance of material assets that have a quantitative and qualitative discrepancy, as well as a discrepancy in assortment with the data of the supplier's accompanying documents; it is also compiled upon acceptance of materials received without documents; is a legal basis for filing a claim with the supplier, sender. Required additional data that is not highlighted in the form in separate lines is recorded in the "Other data" section.

The act is drawn up in two copies by members of the selection committee with the obligatory participation of a financially responsible person and a representative of the sender (supplier) or a representative of a disinterested organization. After accepting the valuables, the acts with the attachment of documents (waybills, etc.) are transferred: one copy - to the accounting department of the organization to account for the movement of material assets, the other - to the supply department or accounting department to send a claim letter to the supplier. The column "Passport number" is filled in only in cases of discrepancies in the execution of business transactions for the receipt of material assets containing precious metals and stones.

5. Bill of lading (Form 1-T).

It is issued if the cargo is registered by road transport. Consists of two sections: commodity and transport. Commodity regulates the relationship between the supplier and the buyer of the goods; transport defines the relationship between the owner of the vehicle and its customer. The document is issued one copy for each of the parties.

6. Waybill (form TORG-12)

Designed to process the receipt of goods. Issued in two copies by the financially responsible person. It is the basis for the posting of goods from the buyer and the write-off of goods from the supplier.

7. Material accounting card (form M-17)

Inventories in the warehouse are accounted for by item numbers. For each item number, a material accounting card is created in one copy. The card is issued in the accounting department and handed over to the storekeeper against signature. Materials for the card are taken into account only in kind. The entry in the card is made on the basis of incoming and outgoing documents on the day of the operation. The card contains the amount of received or written off material, and after each operation the balance is displayed, which allows you to control the amount of inventories.

8. Act on the posting of material assets received during the dismantling and dismantling of buildings and structures (form No. M-35)

The form is used to register the posting of material assets received during the dismantling and dismantling of buildings and structures suitable for use in the production of work.

The act is drawn up in triplicate by a commission consisting of representatives of the customer and contractor, signed by representatives of the customer and contractor.

The first and second copies of the act remain with the customer, the third - with the contractor. The customer, in turn, attaches the first copy of the act to the presented invoice for payment to the contractor.

Documents for the release of inventories are:

1. Limit-fence card (form No. M-8)

It is used if there are limits on the release of materials for registering the release of materials systematically consumed in the manufacture of products, as well as for monitoring compliance with the established limits for the release of materials for production needs and is a justification for writing off material assets from the warehouse.

The limit-fence card is issued in two copies for one item of material (nomenclature number). One copy before the beginning of the month is transferred to the structural unit - the consumer of materials, the second - to the warehouse.

The release of materials into production is carried out by the warehouse upon presentation by a representative of the structural unit of his copy of the limit-fence card.

The storekeeper notes in both copies the date and quantity of the issued materials, after which he displays the remaining limit according to the item number of the material. The storekeeper signs the limit-fence card, and the representative of the structural unit signs the limit-fence card of the warehouse.

To reduce the number of primary documents, where appropriate, it is recommended to issue a release of materials directly in the material accounting cards (form No. M-17). In this case, expenditure documents for the release of materials are not issued, and the operation itself is carried out on the basis of limit cards issued in one copy, and accounting documents that do not matter. The vacation limit can also be specified in the card itself. Upon receipt of materials, the representative of the structural unit signs directly on the material accounting cards, and the storekeeper signs on the limit-fence card.

According to the limit-fence card, records of materials not used in production (return) are also kept. In this case, no additional documents are drawn up. Overlimit supply of materials and replacement of some types of materials with others is allowed only with the permission of the head of the organization, the chief engineer or persons authorized to do so. The change of the limit is made by the same persons who have been granted the right to establish it.

Release of material assets is made from those warehouses that are indicated in the limit-fence card. The storekeeper marks the date and quantity of the issued materials in the limit-fence card, after which he displays the balance of the limit for each item number of materials. The delivery of limit-fence cards by the warehouse to the accounting department is carried out after the use of the limit. A form of a limit-fence card with partially completed details can be issued using computer technology.

2. Demand-consignment note (form No. M-11)

It is used to account for the movement of material assets within the organization between structural divisions or materially responsible persons.

The waybill in duplicate is made by the financially responsible person of the structural unit that delivers material values. One copy serves as the basis for debiting valuables to the delivering warehouse, and the second copy serves as the basis for the receiving warehouse for posting valuables.

The same waybills are used to register operations for the delivery to the warehouse or to the pantry of residues from the production of unused materials, if they were previously received on demand, as well as the delivery of waste and marriage.

The waybill is signed by the financially responsible persons of the deliverer and recipient, respectively, and handed over to the accounting department to account for the movement of materials.

3. Invoice for the release of materials to the side (form N M-15)

It is used to account for the release of material assets to the farms of its organization located outside its territory, or to third-party organizations, on the basis of contracts and other documents.

The waybill is issued by the employee of the structural unit in two copies on the basis of agreements (contracts), orders and other relevant documents and presentation by the recipient of a power of attorney to receive valuables, filled out in the prescribed manner. The document indicates the contractual value of sold inventories, including VAT, to further determine the financial result from the sale.

The first copy is transferred to the warehouse as a basis for the release of materials, the second - to the recipient of the materials.

1.3. Valuation of inventories.

Inventories, both acquired (received) from other organizations, and manufactured by the organization, are accounted for at actual cost, taking into account the following features:

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

The actual cost of materials purchased for a fee includes:

The cost of materials at contractual prices;

Transport - procurement costs;

The cost of bringing materials to a state in which they are suitable for use for the purposes envisaged by the organization.

2. The actual cost of inventories received by the organization under a donation 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.

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

4. An organization engaged in retail trade is allowed to evaluate the purchased goods at sale prices. In this case, the difference between the sale and purchase prices is taken into account on the Trade Margin account.

5. The actual cost of stocks when they are manufactured by the organization itself is determined based on the actual costs associated with the production of these stocks. Accounting and formation of costs for the production of stocks is carried out by the organization in the manner established for determining the cost of the relevant types of products.

6. 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. Assets transferred or to be transferred by an entity are valued at the price at which the entity would normally charge similar assets in comparable circumstances. Transportation and other costs associated with the exchange are added to the cost of the received stocks directly or are preliminarily included in the composition of transportation and procurement costs, unless otherwise provided by the legislation of the Russian Federation. If the exchange agreement provides for the exchange of unequal goods, the difference between them in monetary form is recorded by the party that transferred the goods of higher value, in the debit of the settlement account. The resulting debt is repaid in the manner prescribed by the agreement.

7. Inventories not owned by this organization, but being in its use or disposal, are accounted for on off-balance accounts in the valuation provided for in the contract, or in the valuation agreed with their owner.

8. In the absence of a price for the specified reserves in the contract or a price agreed with the owner, they may be taken into account at a conditional valuation.

9. Evaluation of inventories, the value of which upon acquisition is determined in foreign currency, is made in rubles by recalculating the amount in foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of acceptance of reserves for accounting.

10. Inventories, for which during the reporting year the market price has decreased, or they have become 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 physical condition of the reserves. The decrease in the cost of inventories is reflected in accounting in the form of a reserve accrual.

A reserve for the decline in the value of material assets is created for each unit of inventory, accepted in accounting. It is allowed to create reserves for depreciation of material assets for certain types (groups) of similar or related inventories. It is not allowed to create reserves for the decrease in the value of material assets for such enlarged groups (types) of inventories as basic materials, auxiliary materials, finished products, goods, stocks of a certain operational or geographical segment, etc.

The calculation of the current market value of inventories is made by the organization on the basis of information available before the date of signing the financial statements. The calculation takes into account:

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

Appointment of material - production stocks;

The current market value of finished products, the production of which uses raw materials, materials and other inventories. A reserve for the decline in the value of material assets is not created for raw materials, materials and other inventories used in the production of finished products, works, services, if on the reporting date the current market value of these finished products, works, services corresponds to or exceeds its actual cost . 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, against the decrease in 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 of the cost of material expenses recognized in the period following the reporting period.

The accrual of a reserve for the decrease in the value of inventories is reflected in the accounting records under the account "Other income and expenses". The accrued reserve is written off to increase financial results (account "Other income and expenses") as the inventory related to it is released.

11. The cost of materials at contractual prices is the amount of payment established by agreement of the parties in the reimbursable contract directly for the materials.

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

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;

The costs of maintaining the procurement and storage apparatus of the organization, including the costs of remuneration of employees of the organization 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, employees directly engaged in the procurement (purchase) of materials and their delivery (escort) to the organization, deductions for social needs of these employees.

Note. If the employees of the organization listed in the previous paragraph are engaged not only in the procurement, acceptance, storage and release of materials, but also in valuables related to non-current assets, finished products, semi-finished products of their own production, etc., then it is allowed to attribute the costs of maintaining procurement - warehouse apparatus directly to the production costs for the relevant calculation items of overhead costs;

Expenses for the maintenance of special procurement points, warehouses and agencies organized in the places of procurement (except for the cost of wages with deductions for social needs);

Mark-ups (surcharges), commissions (cost of services) paid to supply, foreign economic and other intermediary organizations;

Fee for storing materials at the places of purchase, at railway stations, ports, marinas;

Interest payment for granted loans and borrowings related to the acquisition of materials prior to their acceptance for accounting;

Expenses for business trips for the direct procurement of materials;

The cost of losses on the delivered materials in transit (shortage, damage), within the limits of natural wastage;

Other expenses.

The costs of bringing materials to a state in which they are suitable for use for the intended purposes for the organization include costs to the organization for processing, processing, refining and improving the technical characteristics of purchased materials that are not related to the production process. These works can be performed both by the organization - the buyer, and by third parties. When such works are performed by third parties, the cost of bringing the work to completion includes the cost of the work performed and the costs of transportation to and from the place of work, loading and unloading, performed by third parties.

When materials are released into production and otherwise disposed of, their assessment is carried out by the organization in one of the following ways:

a) at the cost of each unit;

b) at the average cost;

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

Previously, the LIFO method was used to evaluate write-offs. From January 1, 2008, the Ministry of Finance of Russia prohibits the write-off of inventories in accounting using the LIFO method (when the cost of inventories upon disposal or transfer to production is estimated at the price of the last received or manufactured batch). For this purpose, references to the mention of this write-off method were removed in paragraph 58 of Regulation No. 34n, paragraphs 16, 20, 22 of PBU 5/01, paragraphs 73, 77-79 of the Methodological Guidelines for MPZ and Appendix No. 1 to the instructions corresponding to them.

The use of any of the listed methods by group (type) of materials should be carried out during the reporting year and is reflected in the accounting policy of the organization, based on the assumption of the sequence of application of the accounting policy.

When writing off (issuing) materials at the cost of each unit of inventory, two options for calculating the cost of a unit of inventory can be used:

Including all costs associated with the acquisition of stock;

Including only the cost of stock at the contract price (simplified version).

The use of a simplified version is allowed in the absence of the possibility of directly attributing transport, procurement and other costs associated with the acquisition of stocks to their cost (for example, in the case of a centralized supply of materials).

In this case, the deviation value (the difference between the actual costs of purchasing the material and its contractual price) is distributed in proportion to the cost of written-off (issued) materials, calculated in contractual prices.

Evaluation of the issued materials at the cost of each unit of stock should be used by the organization if the stocks used cannot replace each other in the usual way or are subject to special accounting (precious metals, precious stones, radioactive substances, etc.).

It is convenient to write off piece by piece and expensive goods that are sold in a single copy or in small batches. For example, cars, special equipment, jewelry, art. Least of all, this method is suitable for retail (very laborious and in most cases unjustified).

The write-off of goods at the cost of each unit allows you to get absolutely accurate information about the cost of goods sold. Reporting indicators generated using it are real, without any averaging or deviations. Thus, the valuation of goods by unit cost allows not to maintain separate management accounting of goods. Most of the data necessary for the founders with this method can be taken from the financial statements. This method of estimation is also convenient from the point of view of convergence of accounts. Applying it for both accounting and tax purposes frees you from double work.

When writing off (dispensing) materials estimated by the organization at the average cost, the latter is determined for each group (type) of stocks as a quotient of dividing the total cost of the group (type) of stocks by their quantity, consisting, respectively, of the cost and quantity of the balance at the beginning of the month and inventory received this month.

This assessment method is the most common. Its popularity is explained by the fact that it is very convenient in retail and small wholesale trade. Especially if the range of goods sold is large enough, and they are purchased often and in small batches. Such goods are, for example, food, cosmetics, household chemicals, stationery. It is quite difficult to determine which batch each sold unit of such a product belongs to.

The method is also useful if the purchase prices “jump” all the time. In this case, averaging the cost of goods helps to avoid unpredictable profits and protects the firm from unexpected losses that may occur in some periods.

The method of average estimates is also convenient in tax accounting. Its application makes it possible to simplify the planning of the company's tax payments. Also, if you apply this method in both tax and accounting, you can avoid the difference between them. Tax and financial indicators with this approach to the evaluation of goods are equally averaged. A significant disadvantage of the method is that the reporting obtained using it, as a rule, is of little use for management purposes.

The write-off (release) of materials using the FIFO method is carried out in an estimate calculated on the assumption that inventories are used during a month and another period in the sequence of their acquisition (receipt), i.e. Inventories that are the first to be put into production (sales) should be valued at the cost of the first ones by the time they were acquired, taking into account the cost of inventory at the beginning of the month. When applying this method, the assessment of materials in stock (in stock) at the end of the month is carried out at the actual cost of the materials last purchased, and the cost of goods, products, works, services sold takes into account the cost of the earliest acquisitions.

One of the advantages of the FIFO method is that the cost of goods formed according to its rules usually does not differ much from the real one. As a rule, trading firms release the same type of goods for sale in the order they were purchased. Thus, the reporting data obtained using this method is, in most cases, quite suitable for management purposes.

It is beneficial to use the FIFO method in tax accounting if the actual cost of goods of the same type purchased by the company tends to decrease. This happens with rapidly obsolete goods (for example, components for computers). For accounting purposes, the FIFO method is effective, on the contrary, with steadily growing prices for goods. In this case, the goods will be valued at the lowest value. This will lead to the maximum values of accounting profit, the largest dividends, overestimated values of financial indicators (profitability ratios, liquidity, etc.).

Thus, from the point of view of accounting convergence, the FIFO method is inconvenient. Simultaneously applying it for both accounting and tax purposes, the company will be able to get the most profitable results in only one direction: either it will save on income tax, or demonstrate high financial well-being.

The use of methods of average estimates of the actual cost of materials released into production or written off for other purposes (clause "b" and clause "c") can be carried out in the following ways:

Based on the average monthly actual cost (weighted estimate), which includes the quantity and cost of materials at the beginning of the month and all receipts for the month (reporting period);

By determining the actual cost of the material at the time of issue (rolling valuation), while the calculation of the average valuation includes the quantity and cost of materials at the beginning of the month and all receipts before the issue. The use of a rolling estimate should be economically justified and provided with appropriate computer technology.

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

In the case of significant labor intensity of accounting work when evaluating materials using the average cost method, the FIFO method is allowed to accept only the contractual price of materials for calculation.

It is allowed to apply accounting prices in analytical accounting and storage areas. The following are used as accounting prices for materials:

a) negotiated prices. In this case, other costs included in the actual cost of materials are accounted for separately as part of transportation and procurement costs;

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

c) planned and estimated prices. In this case, deviations of contract prices from planned and calculated prices are taken into account as part of transportation and procurement costs. Planning and settlement prices are developed and approved by the organization in relation to the level of the actual cost of the relevant materials. They are intended for use within an organization;

d) the average price of the group. In this case, the difference between the actual cost of materials and the average price of the group is taken into account as part of the transportation and procurement costs. The average price of the group is a kind of planned - settlement price. It is established in cases where the nomenclature numbers of materials are consolidated by combining into one nomenclature number several sizes, grades, types of homogeneous materials that have slight fluctuations in prices. At the same time, in the warehouse, such materials are accounted for on one card.

In case of significant deviations of planned and calculated prices and average prices from market prices, they are subject to revision. Such deviations should not exceed, as a rule, ten percent.

In organizations that keep records of materials at planned and estimated prices, a nomenclature is being developed - a price tag.

Nomenclature - the price tag is compiled in the context of sub-accounts of the "Materials" account. Within sub-accounts, they are subdivided into groups (types). The names of material assets are recorded with the indication of the brand, grade, size, and other distinguishing features. Each such name is assigned a nomenclature number (cipher). Next, the unit of measurement, the discount price and subsequent price changes (the new price and from what time it is valid) are indicated.

The nomenclature - the price tag can also be developed in cases where other types of accounting prices are used in the organization.

If the organization's finished products (including semi-finished products of its own manufacture) are sent to the organization's own needs and used as materials, then it is accounted for in the debit of the accounts of material assets.

Example:

At the beginning of the reporting period, the organization had 10 units of inventories at a price of 10 rubles per unit. During the period, 3 batches of materials were received: the first batch amounted to 1200 units. at a price of 10.10 rubles, the second - 1500 units. 10.20 rubles each, the third - 1800 units. for 10.30 rubles. 4300 units written off for the period. We determine the cost of decommissioned materials in three ways.

1. By unit cost:

During the month, 4,300 units were written off, i.e. completely the initial balance, the first and second batches, the third batch was partially written off. We define the cost as the sum of the products of the decommissioned units of each batch by the price of the corresponding batch:

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

We also determine the balance at the end of the period:

Remaining = 10 + 1200 + 1500 + 1800 - 4300 = 210 units

As a result, we find that the cost of written-off materials for the reporting period amounted to 43,897 rubles. The organization has 210 units left. materials at a price of 10.30 rubles.

2. According to the average cost:

2.1. Weighted score:

We determine the average cost of a unit as the sum of the products of the incoming units of each batch by the price of the batch and divide by the total number of incoming materials:

Cost \u003d ((10 × 10) + (1200 × 10.1) + (1500 × 10.2) + (1800 × 10.3)) / 4510 \u003d 10.21 rubles.

The cost of decommissioned materials is defined as the product of the number of decommissioned units by the average cost per unit.

Cost \u003d 4300 × 10.21 \u003d 43903 rubles.

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

2.2. Rolling estimate:

We determine the unit cost as each batch arrives:

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

The cost of 1 batch \u003d 1210 × 10.1 \u003d 12221 rubles.

Unit cost 2 batches \u003d ((10 × 0) + (1200 × 10.1) + (1500 × 10.2)) / 2710 \u003d 10.15 rubles.

The cost of 2 parties = 1500 × 10.15 = 15225 rubles.

Unit cost 3 batches \u003d ((10 × 10) + (1200 × 10.1) + (1500 × 10.2) + (1800 × 10.3)) / 4510 \u003d 10.21 rubles.

The cost of 3 parties \u003d 1590 × 10.21 \u003d 16233.9 rubles.

The total cost of written-off materials = 43679.9 rubles.

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

AT this case the calculation is similar to the unit cost method.

Chapter 2. Accounting for inventories.

2. 1. The relationship of warehouse and accounting.

For the storage of inventories in organizations are created:

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

b) warehouses (pantries) of shops, branches and other divisions of the organization.

The creation of unnecessary intermediate warehouses and storerooms, as well as the movement of material stocks from one warehouse to another, should not be allowed. Each warehouse is assigned a permanent number by order of the organization, which is indicated on all documents related to the operations of this warehouse.

Warehouses (pantries) must be provided with serviceable scales, other necessary measuring instruments, measuring containers and fire-fighting equipment. Measuring instruments must be periodically checked (re-examined) and branded. Specially adapted areas are equipped for open storage materials.

In warehouses (pantries), inventories are placed in sections, and inside them - in groups, type and grade - sizes on racks, shelves, cells, in boxes, containers, bags and other containers and in stacks. The placement of inventories should ensure their proper storage, quick search, release and availability check.

As a rule, a label is attached to the place of storage of inventories, and inscriptions are made on the cells (boxes) (for example, on glued sheets of paper or tags) indicating the name of the material, its distinguishing features (brand, article, size, grade, etc. .), item number, unit of measure and price.

In warehouses (in pantries), appropriate storage regimes for material reserves (temperature, humidity and others) must be observed in order to prevent their deterioration and loss of the necessary physical, chemical and other properties.

Reception, storage, issue and accounting of inventories for each warehouse are assigned to the relevant officials (warehouse manager, storekeeper, etc.), who are responsible for the correct acceptance, issue, accounting and safety of the stocks entrusted to them, as well as for the correct and timely registration receiving and dispensing operations. Agreements on full material liability are concluded with the said officials in accordance with the legislation of the Russian Federation. If the staff of the organization, unit does not have the position of warehouse manager (storekeeper), then his duties may be assigned to another employee of the organization with the obligatory conclusion of an agreement with him on full liability. Hiring and dismissal of warehouse managers, storekeepers and other financially responsible persons are carried out in agreement with the chief accountant of the organization.

The warehouse manager, storekeeper and other financially responsible persons may be relieved of their positions only after a complete inventory of the inventory held by them and their transfer to another financially responsible person under the act. The act of acceptance - transfer is endorsed by the chief accountant (or a person authorized by him) and approved by the head of the organization (or a person authorized by him), and for warehouses (storerooms and other places of storage) of divisions - by the head of the relevant workshop (subdivision).

Orders (instructions) of the chief accountant of the organization in terms of accounting for inventories, execution and submission of accounting documents and reporting (information) are mandatory for warehouse managers, storekeepers, forwarders and other financially responsible and officials, as well as its employees.

Accounting for inventories (i.e. materials, containers, goods, fixed assets, finished products, etc.) stored in warehouses (pantries) of the organization and divisions is kept on inventory cards for each name, grade, article, brand , size and other distinguishing features of material values (varietal accounting). When automating accounting work, the above information is formed on magnetic (electronic) media of computer equipment.

Warehouses conduct quantitative and varietal accounting of inventories in the established units of measurement, indicating the price and quantity.

Accounting for measuring instruments and fixtures, measuring containers, as well as fixed assets that are in warehouses (in pantries) in operation (i.e. used for their intended purpose, and not in storage) is carried out in the same manner as accounting for the relevant values in other departments of the organization.

Warehouse accounting cards are opened for a calendar year by the supply service (supply and sales) organization. At the same time, the details provided in the cards are filled in: warehouse number, full name of material assets, grade, article, brand, size, item number, unit of measure, accounting price, year and other details.

A separate card is opened for each item number of the material. Warehouse accounting cards are registered by the accounting service of the organization in a special register (book), and in case of mechanized processing - on the appropriate machine carrier. When registering on the card, the card number and the visa of an employee of the accounting service or a specialist performing an accounting function in an organization are put on the card. Cards are issued to the warehouse manager (storekeeper) against receipt in the register. In the received warehouse accounting cards, the warehouse manager (storekeeper) fills in the details characterizing the places of storage of material assets (rack, shelf, cell, etc.).

Accounting prices of inventories stored in warehouses (in pantries) of the organization and divisions are put down on the organization's warehouse accounting cards. In cases of change in discount prices, additional records are made on the cards about this, i.e. the new price is indicated and from what time it is valid.

If the organization uses supplier prices or the actual cost of materials as the accounting price:

a) a new warehouse accounting card is opened with each price change;

b) accounting is kept on the same card, regardless of price changes. In this case, the cards on the line "Price" indicate "Supplier price" or "Actual cost". A new price is recorded for each transaction.

If the accounting service records materials according to the balance method, the cards are filled out in the form of a turnover sheet, indicating the price, quantity and amount for each operation for income and expense, the balances are displayed accordingly by quantity and amount. Entries of amounts in the cards, as a rule, are made by an employee of the accounting service. By decision of the head of the organization, on the proposal of the chief accountant, this work may be assigned to the person who keeps records on warehouse accounting cards.

Accounting for the movement of inventories (income, consumption, balance) in the warehouse (in the pantry) is carried out directly by the financially responsible person (warehouse manager, storekeeper, etc.). In some cases, it is allowed to assign the maintenance of warehouse accounting cards to operators with the permission of the chief accountant and with the consent of the financially responsible person.

After the card is completely filled out for subsequent records of the movement of inventories, the second sheet of the same card and subsequent sheets are opened. Card sheets are numbered and stitched (fastened). The second and subsequent sheets of the card are endorsed by an employee of the accounting service during the next check.

When automating (mechanizing) accounting for the movement of material reserves, the forms of accounting documentation specified in this paragraph and the accumulative registers of operational accounting may be presented on magnetic (electronic) media of computer equipment.

On the basis of duly executed and executed primary documents (receipt orders, claims, waybills, bills of lading, other incoming and outgoing documents), the warehouse manager (storekeeper) makes entries in the warehouse accounting cards indicating the date of the transaction, the name and number of the document and summary operations (from whom it was received, to whom it was released, for what purpose).

In the cards, each operation reflected in a particular primary document is recorded separately. When several identical (homogeneous) operations (on several documents) are performed on the same day, one entry may be made reflecting the total number of these documents. In this case, the content of such an entry lists the numbers of all such documents or compiles their register. Entries in warehouse accounting cards are made on the day of transactions and balances are displayed daily (if there are transactions).

Posting from limit-fence cards to warehouse accounting cards of data on the issue of materials can be carried out as the cards are closed, but no later than the last day of the month. At the end of the month, the cards display the totals of turnovers for income and expenses and the balance.

Employees of the accounting service of the organization who keep records of inventories are obliged to systematically, within the time limits established by the organization, but at least once a month, directly in warehouses (in storerooms) in the presence of the warehouse manager (storekeeper) check the timeliness and correctness of the execution of primary documents for warehouse transactions, records (postings) of transactions in warehouse accounting cards, as well as the completeness and timeliness of the delivery of executed documents to the accounting service of the organization.

When maintaining the balance method of accounting for materials in the accounting service, the employee of the accounting service checks all entries in the warehouse accounting cards with primary documents and confirms with his signature the correctness of deducing the balances in the cards. Reconciliation of cards with documents and confirmation of operations by the signature of the inspector can also be carried out in cases where the accounting service records materials using turnover sheets.

When maintaining accounting cards in the accounting service of the organization (the first version of the reverse method), the cards of the accounting service are compared with warehouse cards. Financially responsible persons are obliged, at the request of the inspector of the accounting service, to present material assets for verification.

Periodically, within the time limits established in the organization by the workflow schedule, warehouse managers (storekeepers) are required to hand over, and employees of the accounting service or other division of the organization (for example, a computer center) - to accept from them all primary accounting documents that have passed (executed) through warehouses (storerooms) for the relevant period.

Acceptance - delivery of primary accounting documents is formalized, as a rule, by compiling a register, on which an employee of the accounting service or other division of the organization signs for receipt of documents.

The delivery of limit-fence cards by the warehouse is made after the use of the limit. At the beginning of the month, all cards for the previous month must be dealt, regardless of the use of the limit. If the limit-fence card was issued for a quarter, it is handed over at the beginning of the next quarter, and at the beginning of the second and third months of the current quarter, monthly coupons from quarterly cards are handed over, if coupons were issued.

Before the delivery of limit-fence cards, their data is verified with shop copies of cards (when cards are maintained in two copies). The reconciliation is confirmed by the signatures of the warehouse manager (storekeeper) and the responsible employee of the organizational unit that received the materials.

The employees of the accounting service who carried out the checks report to the chief accountant of the organization about the results of inspections carried out at warehouses (in pantries) and identified shortcomings and violations, as well as the measures taken.

If, during a random check of the warehouse (pantry), shortages, damage, surpluses were detected, they are drawn up in an act on the basis of which the surpluses are credited, and the shortages and losses from damage are written off while simultaneously taking into account their value on the account "Shortages and losses from damage to valuables".

Based on the results of inspections, the chief accountant of the organization is obliged to inform the head of the organization about the identified shortcomings and violations.

When registering the release of materials with the signatures of the recipients directly in the warehouse accounting cards, without issuing expenditure documents, the warehouse accounting cards at the end of each month are transferred to the accounting service or other division of the organization according to the register and after processing (drawing up the corresponding accounting registers) are returned to the warehouse. When using computer technology, the cards are transferred to the computer center and, after entering the data, are returned to the warehouse.

If the warehouses (storerooms) of individual divisions of the organization (branches, industries, workshops, subsidiary farms, etc.) are located at a remote distance from the accounting service of the organization, the receipt of primary accounting documents and verification can be carried out directly in the accounting service of the organization or another division of the organization ( e.g. computer center). In this case, the primary accounting documents are submitted (transferred, forwarded) to the relevant departments of the organization with a register for the delivery of documents, which indicates the numbers and names of the documents to be submitted, within the established time limits.

In addition, the warehouse manager (storekeeper) submits to the specified division of the organization at the same time a list of material balances at the end of the reporting month or quarter. The form of the balance sheet of materials, the procedure for its compilation and the frequency of submission are established by the decision of the head of the organization on the proposal of the chief accountant.

An employee of the accounting service must carry out checks in remotely located warehouses (storerooms) within the time limits established by the chief accountant, head of the organization.

At the end of the calendar year, inventory cards display balances as of January 1 of the next year, which are transferred to newly opened cards for the next year, and the cards of the past year are closed (marks are made in them: "the balance is transferred to card 200_ of the year N ...") , are brochureed (filed) and handed over to the archive of the organization.

At the direction of the head of the supply service (supply and sales) and the permission of the chief accountant, warehouse accounting cards can be maintained (continued) in the next calendar year. In necessary cases, new cards can be closed and opened in the middle of the year.

In warehouses (in pantries), instead of warehouse accounting cards, accounting is allowed in warehouse accounting books. In the inventory books, a personal account is opened for each item number. Personal accounts are numbered in the same order as the cards. For each personal account, a page (sheet) or the required number of sheets is allocated. In each personal account, the details specified in the warehouse accounting cards are provided and filled in. At the beginning or at the end of the book there is a table of contents of personal accounts indicating the numbers of personal accounts, names of material assets with their distinctive features and the number of sheets in the book.

Stock books must be numbered and laced. The number of sheets in the book is certified by the signature of the chief accountant or a person authorized by him, and the seal. Stock books are registered in the accounting service of the organization, which is recorded in the book indicating the number in the register. The organization may establish a different procedure for issuing inventory books.

Warehouse accounting of inventories can be carried out using computer technology. In this case, the operator (storekeeper) enters the information (details) provided for in the warehouse accounting cards, and the data of the primary accounting documents directly into the computer equipment.

For certain periods of time, but at least once a month, a turnover sheet (tabulagram) is compiled for the movement of material assets, which reflects:

Numbers of personal accounts;

Item numbers (if any);

Names of material assets and their distinguishing features;

Unit of measurement;

Balance at the beginning of the reporting period;

Income for the reporting period;

Expenses for the reporting period;

Balance at the end of the reporting period.

The columns "receipt for the reporting period" and "expenses for the reporting period" reflect operations, as well as totals for receipts and expenditures. In the turnover sheet in the indicated columns, only total data on income and expenditure can be reflected. In this case, if necessary, separate tabulagrams (printouts) of turnovers are made for each item number, indicating each operation for income and expense. In addition, if necessary, balance sheets can be compiled separately indicating the balance of inventories on certain dates (ie, without indicating turnovers).

When conducting warehouse accounting in a mechanized way, warehouse accounting cards may not be kept. With the mechanized processing of operations by the accounting service, proper control over the movement of material assets should be carried out.

With a small range of materials and low turnover, it is allowed to keep monthly material reports instead of warehouse accounting cards (books) at all or at individual warehouses (storerooms) of the organization and divisions. The monthly material report reflects the data (details) that are available in the warehouse accounting cards, the balance of materials at the beginning of the month, income and expenditure for the month and the balance at the end of the month. At the same time, several columns can be assigned to record transactions for income and expense, including for reflecting information about the receipt of materials (from suppliers, from other warehouses and departments of the organization, etc.), vacation (for production departments serving industries and farms , for sale, etc.) and (or) for what purposes. In monthly material reports, they usually reflect materials for which there was a movement (income or expense) in a given month. In this case, at the beginning of each quarter, a balance sheet is compiled for the entire range of materials of this warehouse (pantry). The material reports also indicate the amount (in terms of income, expenditure and balances) of material assets. The amount is filled in (taxation) by the accounting service of the organization or by a specialist performing an accounting function, or by a warehouse manager (storekeeper).

Material reports with the attachment of all primary documents are submitted to the accounting service of the organization within the time limits established by the organization. The list of warehouses (storerooms) where monthly material reports are kept, the form of the report, the procedure for its preparation, presentation and verification are determined by the decision of the head of the organization upon the presentation of the chief accountant.

In organizations that have an internal audit service, the functions of controlling the movement of material assets in the warehouses of the organization and other places of storage, or part of these functions, can be performed by the specified service. By decision of the head of the organization, this work may also be carried out by the audit organization in the process of rendering audit services by it.

Inventories in accounting can be taken into account in two ways: quantitative-sum and operational accounting (balance).

With the quantitative-sum method, accounting cards are created in the accounting department, which differ from cards in the warehouse in that the accounting of materials, in addition to quantitative expression, is carried out in monetary terms. At the end of the month, the accounting cards are checked against the warehouse cards, and then, according to the cards, turnover sheets are compiled according to the principle: one line of the sheet - one item number. Statements are compiled separately for materially responsible persons, for warehouses. Then the final lines of the statements are reconciled with the sub-accounts of account 10 "Materials" and with the account as a whole.

With the balance method, material accounting cards are not entered in the accounting department, but warehouse cards are used. Periodically, the accounting officer checks the correctness of filling and maintaining warehouse cards, as evidenced by the date of verification and his signature. At the end of the month, the warehouse worker draws up a statement of inventory balances in the warehouse and submits it for reconciliation with a similar statement to the accounting department. The accounting department translates the received checked balances at discount prices into monetary terms. The final lines of the statements are reconciled with the sub-accounts of account 10 "Materials" and with the account as a whole.

The disadvantage of the quantitative-sum method is the duplication of material accounting cards in accounting, however this operation allows you to control the inventory of materials. With the balance method, the advantage is the minimum cost in accounting, but the ability to control inventory accounting for inventories is reduced.

In practice, it is advisable to use a combined method of accounting for materials.

2.2. Synthetic accounting of inventories.

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

10 "Materials";

11 "Animals for cultivation and fattening";

14 "Reserves for depreciation of material assets";

15 "Procurement and acquisition of material assets";

16 "Deviation in the value of material assets";

41 "Goods";

43 "Finished products";

Off-balance accounts:

002 "Inventory accepted for safekeeping",

003 "Materials accepted for processing",

004 "Goods accepted for commission",

"Special Equipment Transferred to Operation".

In small enterprises, all inventories can be accounted for on one synthetic account 10 "Materials". Account 10 "Materials" is intended to summarize information on the availability and movement of raw materials, materials, fuel, spare parts, inventory and household supplies, containers, etc. values of the organization (including those in transit and processing).

Materials are recorded on account 10 "Materials" at the actual cost of their acquisition (procurement) or accounting prices. Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected on account 10 "Materials", during this year (before the preparation of the annual accounting calculation) are taken into account at the planned cost. After the annual accounting cost estimate has been prepared, the planned cost of materials is adjusted to the actual cost.

When accounting for materials at accounting prices (planned cost of acquisition (procurement), average purchase prices, etc.), the difference between the cost of valuables at these prices and the actual cost of acquiring (procuring) valuables is reflected in account 16 "Deviation in the cost of materials".

To account 10 “Materials”, the following sub-accounts can be opened, provided for in the “Chart of Accounts for Accounting for Financial and Economic Activities”:

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", etc.;

10 "Special equipment and special clothing in stock";

11 "Special equipment and special clothing in operation".

Sub-account 10-1 "Raw materials" takes into account the availability and movement of: raw materials and basic materials (including construction materials - from contractors) that are part of the manufactured products, forming its basis, or being necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, assistance to the production process; agricultural products harvested for processing, etc.

Subaccount 10-2 "Purchased semi-finished products and components, structures and parts" takes into account the presence and movement of purchased semi-finished products, finished components (including building structures and parts - from contractors) purchased for the acquisition of manufactured products (construction), which require processing or assembly costs. Products purchased for assembly, the cost of which is not included in the cost of production, are accounted for on account 41 "Goods".

Organizations engaged in the implementation of research, design and technological work, acquiring on the side the special equipment, tools, fixtures and other devices they need as components for carrying out these works on a specific research or design topic, take into account these values on subaccount 10 -2 "Purchased semi-finished products and components, structures and parts."

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

Subaccount 10-4 "Containers and packaging materials" takes into account the presence and movement of all types of containers (except for those used as household equipment), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel riveting, hoop iron and etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are accounted for on sub-account 10-1 "Raw materials and materials". Organizations engaged in trading activities take into account containers for goods and empty containers on account 41 "Goods".

Subaccount 10-5 "Spare parts" takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for the production of repairs, replacement of worn parts of machines, equipment, vehicles, etc., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, assemblies, created in the repair departments of organizations, at technical exchange offices and repair plants. Car tires (tire, tube and rim tape) on wheels and in stock with the vehicle, included in its initial cost, are accounted for as fixed assets.

Subaccount 10-6 "Other materials" takes into account the presence and movement of production waste (stumps, cuttings, shavings, etc.); irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, salvage); worn tires and scrap rubber, etc. Production waste and secondary material values used as solid fuel are accounted for on sub-account 10-3 "Fuel".

Sub-account 10-7 "Materials transferred for processing to the side" takes into account the movement of materials transferred for processing to the side, the cost of which is subsequently included in the costs of manufacturing the products obtained from them. The costs of processing materials paid to third parties and persons are charged directly to the debit of the accounts that record products received from processing.

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

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

Sub-account 10-10 "Special equipment and special clothing in stock" is designed to account for the receipt, availability and movement of special tools, special devices, special equipment and special clothing located in the warehouses of the organization or in other places of storage.

Sub-account 10-11 "Special equipment and special clothing in operation" takes into account the receipt and availability of special tools, special devices, special equipment and special clothing in operation (in the production of products, performance of work, provision of services, for the management needs of the organization). The credit of subaccount 10-11 reflects the repayment (transfer) of the cost of a special tool, special fixtures, special equipment and special clothing to the cost of products (works, services) in correspondence with the debit of cost accounting accounts, and the write-off of the residual value of objects in case of their early retirement in correspondence with the debit of the account of accounting for other income and expenses.

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

Depending on the accounting policy adopted by the organization, the receipt of materials can be reflected using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" or without using them.

If the organization uses accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", on the basis of the settlement documents of suppliers received by the organization, an entry is made on the debit of account 15 "Procurement and acquisition of material assets" and the credit of accounts 60 "Settlements with suppliers and contractors", 20 "Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", 76 "Settlements with various debtors and creditors", etc. depending on where these or those values came from, and on the nature of the costs of procurement and delivery of materials to the organization. At the same time, the entry on the debit of account 15 "Procurement and acquisition of material assets" and the credit of account 60 "Settlements with suppliers and contractors" is made regardless of when the materials arrived at the organization - before or after receipt of the supplier's settlement documents.

Account 15 "Procurement and acquisition of material assets" is intended to summarize information on the procurement and acquisition of inventories related to funds in circulation. The debit of account 15 "Procurement and acquisition of material assets" includes the purchase cost of inventories, for which the organization received settlement documents of suppliers. The credit of account 15 "Procurement and acquisition of material assets" in correspondence with account 10 "Materials" includes the cost of inventories actually received by the organization and credited.

The amount of the difference in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement), and accounting prices is debited from account 15 "Procurement and acquisition of material assets" to account 16 "Deviation in the cost of material assets". The balance of account 15 "Procurement and acquisition of material assets" at the end of the month shows the presence of inventories in transit.

Account 16 "Deviation in the cost of material assets" is intended to summarize information on differences in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, as well as data characterizing sum differences. The amount of the difference in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, is written off to the debit or credit of account 16 "Deviation in the cost of material assets" from account 15 "Procurement and acquisition of material assets". Accumulated on account 16 "Deviation in the value of material assets" differences in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement), and accounting prices are debited (reversed - with a negative difference) to the debit of the accounts of accounting for production costs (expenses for sale) or other relevant invoices. Analytical accounting on account 16 "Deviation in the value of material assets" is carried out for groups of inventories with approximately the same level of these deviations.

If the organization does not use accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", the posting of materials is reflected by an entry in the debit of account 10 "Materials" and the credit of accounts 60 "Settlements with suppliers and contractors", 20 " Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", 76 "Settlements with various debtors and creditors", etc. depending on where these or those values came from, and on the nature of the costs of procurement and delivery of materials to the organization. At the same time, materials are accepted for accounting regardless of when they were received - before or after receipt of the supplier's settlement documents.

The cost of materials remaining on the way at the end of the month or not taken out of the suppliers' warehouses at the end of the month is reflected in the debit of account 10 "Materials" and the credit of account 60 "Settlements with suppliers and contractors" (without posting these values to the warehouse).

The actual consumption of materials in production or for other business purposes is reflected in the credit of account 10 "Materials" in correspondence with the accounts of production costs (sales expenses) or other relevant accounts.

Upon disposal of materials (sale, write-off, transfer free of charge, etc.), their value is written off to the debit of account 91 "Other income and expenses".

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

The purchase price of the MPZ, as well as other costs associated with their acquisition, are accounted for in the debit of account 15 “Procurement and acquisition of material assets”. From the credit of this account, the cost of inventories at discount prices is debited to the debit of account 10. The difference between the actual cost of inventories and their value at discount prices is reflected in the correspondence of accounts 15 and 16.

These transactions are documented as follows:

Dt 15 Kt 60, 71, 76 ... - the purchase price of the MPZ and other expenses associated with their acquisition are reflected;

Dt 10 Kt 15 - inventories were capitalized at discount prices;

Dt 15 Kt 16 - the excess of the actual cost of the inventory over the accounting price was written off;

Dt 16 Kt 15 - the excess of the accounting price of the inventory over the actual cost was written off.

Thus, all costs that form the actual cost of the inventory are reflected in the debit of account 15. When the inventory is received by the enterprise, they are credited to account 10 at accounting prices.

Example:

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

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

Settlement documents were received from the supplier on April 10, 2003, materials were paid for on April 15, 2003, and capitalized on May 5, 2003.

In addition, the costs of the enterprise associated with the acquisition of materials:

travel expenses of a representative of the organization who traveled to the manufacturing plant to conclude an agreement: the cost of travel is 3,024 rubles. (including VAT - 480 rubles, sales tax - 144 rubles), the cost of living in a hotel - 1500 rubles. (no invoice), daily allowance - 500 rubles. Paid for the services of a transport organization for the delivery of materials - 36,000 rubles. (including VAT - 6000 rubles). Insurance costs (5% of the cost of transported materials) - 18,000 rubles. These costs are included in the cost of purchased materials on the basis of clause 6 of PBU 5/01. In addition, the prime cost includes the amount of interest on the loan accrued for April, since the materials were accepted for accounting in May. Starting from May, accrued interest is not included in the cost of materials.

If the expenses to be included in the cost of materials were incurred before the acquisition and posting of materials, then they must be reflected on account 97 “Deferred expenses”. The amounts of VAT paid on such expenses can be accepted for deduction, provided that the services are rendered and paid for and there are appropriately executed documents.

			Amount, rub.
April 2003
Got a loan from a bank
The employee was given money for travel expenses
Returned unused accountable funds
Reflected the purchase cost of materials after receipt of settlement documents
Accrued VAT on materials
Travel expenses are included in the actual cost of materials
VAT charged on travel expenses
VAT on travel expenses is deductible
Paid materials
The accrued interest on the loan for April 2003 is included in the actual cost of materials
Loan interest paid

Paid delivery services
Shipping costs are included in the actual cost of materials
VAT charged on transport services
VAT on rendered and paid transport services is deductible
VAT on purchased materials is deductible
Interest accrued on the loan for May 2003.
Loan interest paid

Thus, the actual cost of purchased materials:

300,000 + 4,544 + 9,000 + 30,000 = 343,544 rubles

Depending on what accounting prices for these materials are set at the enterprise, the following options are possible:

A) The cost of the purchased batch of materials at accounting prices - 325,000 rubles.

B) The cost of the purchased batch of materials at accounting prices - 355,000 rubles.

Materials are written off to production cost accounts at book prices, so at the end of the period, adjustments must be made to bring the cost of the written off materials to the actual cost.

If the accounting prices are less than the actual cost on account 16, then positive differences are accumulated between the actual cost of materials and the accounting prices (debit balance). These differences are debited to the cost accounting accounts:

Dt 20, 23, 25, 26… Kt 16

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

Dt 20, 23, 25, 26… Ct 16 - STORNO

Thus, in the end, raw materials and materials are written off to production at their actual cost.

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

In addition, the deviations accumulated on account 16 apply to all materials - both released for production and stock balances.

Therefore, another method for writing off deviations is proposed - in proportion to the cost of materials written off to production at accounting prices.

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

Let's use the data of the previous example, where it was determined that the actual cost of purchased materials is 343,544 rubles. At the beginning of the month, the balance of materials on account 10 at planned accounting prices is 250,000 rubles, on account 16 the debit balance is 9,500 rubles. For a month, materials worth 375,000 rubles were written off for production. in planning and accounting prices.

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

Dt 10 Kt 15 - 325,000 rubles.

Dt 16 Kt 15 - 18,544 rubles.

Materials written off for production:

Dt 20 Kt 10 - 375,000 rubles.

375,000 / (250,000 + 325,000) x 100% = 65.22%.

(9500 + 18,544) x 65.22% = 18,290 rubles.

Written off deviation in the cost of materials:

Dt 20 Kt 16 - 18,290 rubles.

250,000 + 325,000 - 375,000 \u003d 200,000 rubles.

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

9,500 + 18,544 - 18,290 = 9,754 rubles.

B) The accounting price of the purchased materials is 355,000 rubles. (above actual cost).

The actual cost of purchased materials is formed:

Dt 15 Kt 60, 66, 71, 76 - 343,544 rubles.

Purchased materials are capitalized at accounting prices:

Dt 10 Kt 15 - 355,000 rubles.

The deviation in the cost of materials is reflected:

Dt 15 Kt 16 - 11,456 rubles.

Materials written off for production:

Dt 20 Kt 10 - 375,000 rubles.

The share of the cost of materials released into production in the total cost of materials:

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

The amount of deviations in the cost of materials to be written off:

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

Material cost variance reversed:

Dt 20 Kt 16 - STORNO - 1212 rubles.

Account balance 10 at the end of the month in accounting prices:

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

Balance on account 16 at the end of the month (on a loan):

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

If materials are accounted for at planned accounting prices using accounts 15 and 16, then when reflecting the balance of materials in the balance sheet, one should be guided by paragraph 25 of the Guidelines on the procedure for generating indicators for the organization's financial statements, approved by Order of the Ministry of Finance of the Russian Federation dated July 28, 2000 No. 60n.

The debit balance on account 16 is added to the value of the inventories balances reflected under the relevant articles of the "Inventory" group of articles. If the balance on account 16 is credit, then the corresponding amount is deducted from the value of the inventory balances. Thus, the balance sheet reflects the actual cost of inventory balances, regardless of how they are accounted for - at actual cost or at planned accounting prices.

To summarize information on the availability and movement of finished products (products of production) and goods, the following accounts are intended: 40 “Output of products (works, services)”, 41 “Goods”, 42 “Trade margin”, 43 “Finished products”, 45 “Goods shipped".

Account 40 "Output of products (works, services)" is intended to summarize information on manufactured products, works handed over to customers and services rendered for the reporting period, as well as to identify deviations in the actual production cost of these products, works, services from the standard (planned) cost. This account is used by the organization when needed.

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

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

Comparison of debit and credit turnovers on account 40 "Output of products (works, services)" for the last day of the month determines the deviation of the actual production cost of manufactured products, works delivered and services rendered from the standard (planned) cost. Savings, i.e. the excess of the standard (planned) cost over the actual cost is reversed on the credit of account 40 "Output of products (works, services)" and the debit of account 90 "Sales". Overspending, i.e. the excess of the actual cost over the standard (planned) cost is debited from account 40 "Output of products (works, services)" to the debit of account 90 "Sales" with an additional entry.

Account 40 "Output of products (works, services)" is closed monthly and has no balance as of the reporting date.

Account 43 "Finished products" is intended to summarize information on the availability and movement of finished products. This account is used by organizations engaged in industrial, agricultural and other production activities.

Finished products purchased for assembly (the cost of which is not included in the cost of manufactured products of the organization) or as goods for sale are recorded on account 41 "Goods". The cost of work performed and services rendered is not reflected on account 43 "Finished products", and the actual costs of them, as they are sold, are debited from the accounts of production costs to account 90 "Sales".

Acceptance for accounting of finished products manufactured for sale, including products partially intended for the organization's own needs, is reflected in the debit of account 43 "Finished products" in correspondence with accounts for accounting for production costs or accounts 40 "Output of products (works, services). If the finished product is completely sent for use in the organization itself, then it may not be credited to account 43 "Finished products", but is accounted for on account 10 "Materials" and other similar accounts, depending on the purpose of this product.

Upon recognition in accounting of proceeds from the sale of finished products, its value is debited from account 43 "Finished products" to the debit of account 90 "Sales".

If the proceeds from the sale of shipped products for a certain time cannot be recognized in accounting (for example, when exporting products), then until the revenue is recognized, these products are accounted for on account 45 "Goods shipped". When it is actually shipped, it is recorded on the credit of account 43 "Finished products" in correspondence with account 45 "Goods shipped".

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

When writing off finished products from account 43 "Finished products", the amount of deviations of the actual production cost from the cost at prices accepted in analytical accounting related to these products is determined by the percentage calculated based on the ratio of deviations to the balance of finished products at the beginning of the reporting period and deviations in products received at the warehouse during the reporting month, to the cost of these products at discount prices.

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

Analytical accounting on account 43 "Finished products" is carried out according to the places of storage and certain types of finished products.

If an enterprise uses only account 43 “Finished products”, then accounting on it can be kept either at the actual production cost during the month (single, individual production), or at the standard (planned) cost, and the deviation of the actual cost of finished products from its accounting is taken into account separately. cost. The deviation should be taken into account on a separate sub-account of account 43.

For example:

Finished products released from production at accounting prices D43 K20 80,000 r

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

overspending D43 / off K20 +16,000 r

savings D43 / off K20 (red reversed)

the sale of products to buyers and their shipment within a month is reflected at accounting prices by posting D90 / 2 K43 / uch 65,000 rubles.

at the end of the month, the amount of deviations in the sale of products is calculated:

overspending D90/2 K43/off +6500 r

economy D90/2 K43/off (red reversed).

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

According to the actual production cost of 36,000 rubles.

At a book value of 40,000 rubles.

D 43 "Finished products" K

book value	Deviation	actual cost	book value	Deviation	actual cost

To determine the amount of deviations, you need to find% deviations:

Sum of deviations = 65000 × (+10%) = +6500 rubles.

In the second accounting option, account 40 “Output of products (works, services) is used. The entire amount of deviations of the actual production cost from its book value is written off to account 90 "Sales". With this accounting option on account 43, finished products are accounted for at the standard (planned) cost:

products were released from production at the actual production cost: D40 K20 96000 r

the standard (planned) cost of products released from production is written off to account 43 "Finished products": D43 K40 80,000 r

release of products to buyers: D90/2 K43 65000 r

the sum of deviations of the actual production cost from the standard (planned) cost is written off: D90 / 2 K40 + 16000 r

On account 43 “Finished products”, the balance was finished products in the amount of 40,000 rubles at the standard (planned) cost.

Chapter 3. Inventory of inventories.

General rules for conducting an inventory.

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

when transferring the property of an organization for rent, redemption, sale, as well as in cases provided for by law when transforming a state or municipal unitary enterprise;

before the preparation of annual financial statements, except for property, the inventory of which was carried out no earlier than October 1 of the reporting year. An inventory of fixed assets can be carried out once every three years, and library funds - once every five years. In areas located in the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their least remaining;

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

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

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

upon liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations of the Ministry of Finance of the Russian Federation.

in case of collective (team) financial responsibility, inventories are carried out when the head of the team (team leader) changes, when more than fifty percent of its members leave the team (team), and also at the request of one or more members of the team (team).

To conduct an inventory in the organization, a permanent inventory commission is created.

With a large amount of work for the simultaneous inventory of property and financial obligations, working inventory commissions are created. With a small amount of work and the presence of an audit commission in the organization, inventory can be assigned to it.

The personal composition of permanent and working inventory commissions is approved by the head of the organization. The document on the composition of the commission (order, resolution, order) is registered in the book for monitoring the implementation of orders for inventory.

The composition of the inventory commission includes representatives of the administration of the organization, employees of the accounting service, and other specialists (engineers, economists, technicians, etc.). The composition of the inventory commission may include representatives of the internal audit service of the organization, independent audit organizations. The absence of at least one member of the commission during the inventory is the basis for recognizing the results of the inventory as invalid.

Before starting to check the actual availability of property, the inventory commission should receive the latest receipts and expenditure documents or reports on the movement of material assets and cash at the time of the inventory.

The chairman of the inventory commission endorses all incoming and outgoing documents attached to the registers (reports), indicating "before the inventory on "__________" (date)", which should serve as the basis for the accounting department to determine the balance of property by the beginning of the inventory according to the credentials.

Financially responsible persons give receipts that by the beginning of the inventory, all expenditure and receipt documents for property have been handed over to the accounting department or transferred to the commission, and all valuables that have come under their responsibility have been credited, and those that have been retired have been written off. Similar receipts are also given by persons who have accountable amounts for the acquisition or powers of attorney to receive property.

Information about the actual availability of property and the reality of the recorded financial obligations are recorded in the inventory lists or inventory reports in at least two copies.

The inventory commission ensures the completeness and accuracy of entering data on the actual balances of fixed assets, stocks, goods, cash, other property and financial obligations into the inventories, the correctness and timeliness of the registration of inventory materials.

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

The head of the organization must create conditions that ensure a complete and accurate check of the actual availability of property on time (provide labor for weighing and moving goods, technically sound weighing equipment, measuring and control instruments, measuring containers).

For materials and goods stored in the undamaged packaging of the supplier, the quantity of these valuables can be determined on the basis of documents with mandatory verification in kind (for a sample) of a part of these valuables. Determining the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

When inventorying a large number of weighted goods, the plumbing lists are kept separately by one of the members of the inventory commission and a financially responsible person. At the end of the working day (or at the end of the reweighing), the data of these statements are compared, and the verified total is entered into the inventory. Acts of measurements, technical calculations and statements of plumb lines are attached to the inventory.

Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons.

Inventory lists can be filled in using computer and other organizational equipment, as well as manually. Inventories are filled in with ink or a ballpoint pen clearly and clearly, without blots and erasures.

The names of the inventoried values and objects, their quantity are indicated in the inventories according to the nomenclature and in the units of measurement accepted in accounting.

On each page of the inventory, indicate in words the number of serial numbers of material assets and the total amount in natural terms recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) these values are shown.

Errors are corrected in all copies of the inventories by crossing out the wrong entries and putting down the correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the inventory commission and financially responsible persons.

It is not allowed to leave blank lines in the descriptions; blank lines are crossed out on the last pages. On the last page of the inventory, a note should be made on the verification of prices, taxation and calculation of totals signed by the persons who carried out this verification.

The inventory is signed by all members of the inventory commission and financially responsible persons. At the end of the inventory, financially responsible persons give a receipt confirming that the commission has checked the property in their presence, that there are no claims against the members of the commission and that the property listed in the inventory has been accepted for safekeeping.

When checking the actual availability of property in the event of a change of financially responsible persons, the one who accepted the property signs in the inventory in receipt, and the one who surrendered - in the delivery of this property.

Separate inventories are drawn up for property in safekeeping, leased or received for processing.

If the inventory of property is carried out within a few days, then the premises where material assets are stored must be sealed when the inventory commission leaves. During breaks in the work of the inventory commissions (at lunchtime, at night, for other reasons), the inventories should be stored in a box (cabinet, safe) in a closed room where the inventory is carried out.

In cases where financially responsible persons discover errors in the inventories after the inventory, they must immediately (before the opening of the warehouse, pantry, section, etc.) report this to the chairman of the inventory commission. The inventory commission checks the indicated facts and, if they are confirmed, corrects the identified errors in the prescribed manner.

To complete the inventory, it is necessary to apply the forms of primary accounting documentation for the inventory of property and financial obligations or the forms developed by ministries and departments. In particular, when making an inventory of working livestock and productive animals, poultry and bee colonies, perennial plantations, nurseries, forms approved by the Ministry of Agriculture and food of the Russian Federation for agricultural organizations.

At the end of the inventory, control checks of the correctness of the inventory can be carried out. They should be carried out with the participation of members of the inventory commissions and financially responsible persons before the opening of the warehouse, pantry, section, etc., where the inventory was carried out.

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

During the inter-inventory period, organizations with a large range of valuables can conduct selective inventories of material assets at the places of their storage and processing. Control checks of the correctness of the inventory and selective inventories conducted during the inter-inventory period are carried out by the inventory commissions by order of the head of the organization.

The discrepancies between the actual availability of property and accounting data identified during the inventory are regulated in accordance with the Regulations on Accounting and Reporting in the Russian Federation in the following order:

fixed assets, material values, cash and other property that turned out to be in excess are subject to capitalization and crediting, respectively, to the financial results of the organization or an increase in financing (funds) from a budgetary organization, followed by establishing the causes of the surplus and the guilty persons;

the loss of values within the limits approved in accordance with the procedure established by law is written off, by order of the head of the organization, respectively, to the costs of production and distribution of the organization or to a decrease in financing (funds) from a budgetary organization. Attrition rates can be applied only in cases of actual shortages.

the loss of valuables within the established norms is determined after offsetting the shortage of valuables by surpluses for sorting. In the event that after the set-off for sorting, carried out in the prescribed manner, there is still a shortage of valuables, then the norms of natural wastage should be applied only for the name of the valuables for which the shortage was established. In the absence of norms, the decline is considered as a shortage in excess of the norms;

shortages of material values, money and other property, as well as damage in excess of the norms of natural loss, are attributed to the guilty persons. In cases where the perpetrators are not identified or the court refuses to recover from the perpetrators, losses from shortages and damage are written off as production and circulation costs for the organization or a decrease in financing (funds) for a budgetary organization.

The documents submitted for registration of write-off of shortages of valuables and damage in excess of the norms of natural loss must contain decisions of the investigating or judicial authorities confirming the absence of guilty persons, or a refusal to recover damages from the guilty persons, or a conclusion on the fact of damage to valuables received from the technical control department or relevant specialized organizations (quality inspections, etc.).

Mutual offset of surpluses and shortages as a result of regrading can be allowed only as an exception for the same audited period, with the same audited person, in relation to inventory items of the same name and in identical quantities. Financially responsible persons provide detailed explanations of the inventory commission about the admitted regrading.

In the event that, when offsetting shortages with surpluses for regrading, the value of the missing valuables is higher than the value of the valuables found in surplus, this difference in value shall be attributed to the guilty persons. If the specific culprits of the regrading are not identified, then the sum differences are considered as shortages in excess of the norms of loss and are written off in organizations for distribution and production costs, and in budgetary organizations - for a decrease in funding (funds).

For the difference in value from regrading towards shortages, formed not through the fault of financially responsible persons, comprehensive explanations should be given in the protocols of the inventory commission about the reasons why such a difference was not attributed to the guilty persons.

Proposals on the regulation of discrepancies in the actual availability of values and accounting data identified during the inventory are submitted for consideration to the head of the organization. The final decision on the offset is made by the head of the organization.

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

3.2. Conducting an inventory of inventories and reflecting its results on the accounts of accounting.

Inventory assets (production stocks, finished products, goods, other stocks) are entered in the inventory for each individual item, indicating the type, group, quantity and other necessary data (article, grade, etc.).

Inventory of inventory items should, as a rule, be carried out in the order of the location of the values in this room.

When inventory items are stored in different isolated premises with one financially responsible person, the inventory is carried out sequentially by storage location. After checking the valuables, the entrance to the premises is not allowed (for example, it is sealed) and the commission moves to work in the next room.

The Commission, in the presence of the manager of the warehouse (pantry) and other materially responsible persons, checks the actual availability of inventory items by their mandatory recounting, reweighing or remeasuring. It is not allowed to enter in the inventory data on the balance of valuables from the words of financially responsible persons or according to accounting data without checking their actual presence.

Inventory items received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are credited according to the register or commodity report after the inventory. These commodity-material assets are entered in a separate inventory under the name "Commodity-material assets received during the inventory." The inventory indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the goods, the quantity, price and amount. At the same time, on the receipt document, signed by the chairman of the inventory commission (or, on his behalf, a member of the commission), a mark "after inventory" is made with reference to the date of the inventory on which these values are recorded.

In case of a long-term inventory, in exceptional cases and only with the written permission of the head and chief accountant of the organization during the inventory, inventory items can be released by financially responsible persons in the presence of members of the inventory commission. These values are recorded in a separate inventory under the name "Inventory released during the inventory." An inventory is drawn up by analogy with documents for received inventory items during the inventory. In expenditure documents, a mark is made signed by the chairman of the inventory commission or, on his behalf, a member of the commission.

An inventory of inventory items in transit, shipped, not paid on time by buyers, located in the warehouses of other organizations, consists in checking the validity of the amounts charged on the relevant accounting accounts.

On the accounts of accounting for inventory items that are not in the account of materially responsible persons at the time of the inventory (on the way, goods shipped, etc.), only amounts confirmed by properly executed documents can remain: for those on the way - settlement documents of suppliers or their other replacement documents, for shipped documents - copies of documents presented to buyers (payment orders, bills of exchange, etc.), for overdue documents - with mandatory confirmation by a bank institution; for those in the warehouses of third-party organizations - safe receipts reissued on a date close to the date of the inventory.

These accounts must first be reconciled with other corresponding accounts. For example, on the account "Goods shipped", it should be established whether this account contains amounts whose payment is for some reason reflected on other accounts ("Settlements with different debtors and creditors", etc.), or amounts for materials and goods , actually paid and received, but listed on the way.

Inventories are compiled separately for inventory items that are in transit, shipped, not paid on time by buyers and located in warehouses of other organizations. In the inventories of inventory items in transit, for each individual shipment, the following data are given: name, quantity and cost, date of shipment, as well as a list and numbers of documents on the basis of which these values are accounted for in accounting accounts. In inventories for inventory items shipped and not paid on time by buyers, for each individual shipment, the name of the buyer, the name of inventory items, the amount, the date of shipment, the date of issue and the number of the settlement document are given.

Inventory assets stored in the warehouses of other organizations are entered in the inventory on the basis of documents confirming the delivery of these assets for safekeeping. The inventories for these valuables indicate their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for storage, place of storage, numbers and dates of documents.

In the inventories for inventory items transferred for processing to another organization, the name of the processing organization, the name of the values, the quantity, the actual cost according to accounting data, the date the values were transferred for processing, the numbers and dates of the documents are indicated.

Low-value and wear-and-tear items that are in operation are inventoried at their location and financially responsible persons in whose custody they are located.

The inventory is carried out by inspecting each item. In the inventory, low-value and wearing items are entered by name in accordance with the nomenclature adopted in accounting.

When inventorying low-value and wearing items issued for individual use to employees, it is allowed to draw up group inventory lists indicating in them the persons responsible for these items, on which personal cards are open, with a receipt for them in the inventory.

Items of overalls and table linen sent for washing and repair should be recorded in the inventory on the basis of statements - waybills or receipts of organizations providing these services.

Low-value and wearing items that have become unusable and not written off are not included in the inventory list, but an act is drawn up indicating the time of operation, the reasons for the uselessness, and the possibility of using these items for economic purposes.

The container is entered in the inventory by type, intended purpose and quality condition (new, used, in need of repair, etc.). For containers that have become unusable, the inventory commission draws up an act for write-off indicating the reasons for damage.

As a result of the inventory, shortages or surpluses of inventories may be identified.

Inventory surplus identified as a result of the inventory is reflected in the accounting of commercial organizations as other income (account 10 “Materials” is debited, account 91 “Other income and expenses” is credited), and in non-profit organizations they are attributed to an increase in income.

When facts of shortages, theft, damage to materials are revealed, their actual cost or part of it (in case of damage to materials) is debited from the credit of account 10 “Materials” to the debit of account 94 “Shortages and losses from damage to valuables”.

From account 94, the cost of missing and damaged materials is written off to the accounts of production and distribution costs (if the losses are within the limits), to the debit of account 73 “Settlements with personnel for other operations”, subaccount “Calculations for compensation for material damage” (when specific perpetrators are identified) , to the debit of account 91 “Other income and expenses” (in the absence of specific perpetrators or if the recovery of missing or damaged valuables was refused by the court). In non-profit organizations, shortages in excess of the loss in the absence of perpetrators are attributed to increased costs.

The cost of materials lost as a result of natural disasters or other force majeure circumstances is debited from the credit of account 10 "Materials" to the debit of account 99 "Profit and loss". Materials used in the aftermath of natural disasters are also written off from account 10 to account 99.

Conclusion.

Inventories make up a significant part of the value of the property of the enterprise, and the cost of material resources in some industries reaches 90% or more of the cost of production. Therefore, strengthening control over the state of inventories and their rational use has a significant impact on the profitability of the enterprise and its financial position.

The main direction of increasing the efficiency of the use of production reserves is the introduction of resource-saving, low-waste and waste-free technologies. The rational use of reserves also depends on the completeness of the collection and use of waste and their reasonable assessment. Essential for the safety of inventories is the availability of technically equipped warehouses with modern high-measuring instruments and devices that make it possible to mechanize and automate warehouse operations and warehouse accounting.

It is possible to significantly improve the accounting of inventories by improving the applied documents and accounting registers, i.e. more widely using accumulative documents (limit-fence and picking cards, statements, etc.), preliminary issuance of documents on the movement of materials and operational documents on a computer, warehouse accounting cards as an expense document for released materials (non-documentary system for registering material consumption), etc. .

To improve control over the availability and safety of inventories, it is necessary to conduct an inventory in a timely manner in accordance with the rules provided for in regulatory documents.

Improving accounting and control contributes to the reliable reflection of information about inventories in financial statements. What is important for analyzing the activities of the enterprise and determining its financial condition.

Inventories are the main (after cash) current assets of most enterprises related to the trade and manufacturing sector. Since inventories are the main material component of the production cycle, their accounting is extremely important for all levels of accounting and its users. In most industries, inventories are also a major component of direct material costs, accounted for separately as cost of production or cost of sales. In most cases, it is inventories that are the main component of the cost of production, which shows the effectiveness of this type of activity as such, as well as the effectiveness of management efforts. For trading and manufacturing enterprises, detailed material accounting is the most important. For businesses that provide consulting services, it will be more important to keep track of the inventories used to keep the office and consultants running. Inventory data refers to the indirect costs of the firm as a whole.

Correct accounting of inventories is also very important due to the significant impact of the correct calculation of inventories on the financial statements and financial results of the company as a whole. There is an opinion that the main purpose of material accounting is precisely the accurate determination of profit (and, as a result, the assessment of equity), and not the actual value of inventories. Most investors and creditors make their decisions based on the amount of profit indicated in the financial statements and the assessment of inventories, as well as the accuracy of their accounting.

Bibliography.

Tax Code of the Russian Federation.

Civil Code of the Russian Federation.

On Accounting: Federal Law of November 21, 1996 No. 129 - FZ // Collection of Legislation of the Russian Federation. - 1996. - No. 48.

Chart of accounts for accounting of financial and economic activities. - 2nd ed., Rev. - M.: Publishing house OMEGA-L, 2005. - 128 p.

Regulations on accounting and reporting in the Russian Federation. - approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34.

PBU "Accounting for inventories" (PBU 5/01). - approved by order of the Ministry of Finance of the Russian Federation dated 09.06.2001 No. 44n.

PBU "Income of the organization" (PBU 9/99). - approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n.

PBU "Expenses of the organization" (PBU 10/99). - approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n.

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

Guidelines for the inventory of property and financial obligations. - to the order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49.

Decree on the 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 dated October 30, 1997 No. 71a.

Kondrakov N.P. Accounting: Textbook. - M.: INFRA-M, 2004. - 592 p. - (Series "Higher education").

How to write off goods profitably./S.E. Khapova, chief specialist of the internal audit department of JSC Krasnoyarsk Airlines, G.N. Sokolova, expert of the journal // Glavbuh. - 2006 - No. 21. - S. 82-90.

Tupitsyn A.L., Accounting and analysis of inventories, Novosibirsk. - 2007. - 100 p.

Pronina E.A. Industrial stocks// Accounting, 2006.- No. 23.

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

Akchurina S.R. Synthetic and analytical accounting of inventories // "New in accounting and reporting", N 6, 2001.

Babchenko T.N. Accounting for inventories // Russian Tax Courier No. 5, 2001.

Bondar E. Inventory of property. Commodity-material assets // Accounting supplement to the newspaper "Economics and Life" No. 46, 2004.

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

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

Voloshin D.A. Accounting for inventories. Commentary on the Guidelines for the Application of PBU 5/01 // Glavbukh No. 4, 2002.

Gukkaev V.B. Acquisition of raw materials and materials for industrial needs: problems of accounting and taxation // Accountant consultant No. 2, 2003.

Ermishechkina N.P. Application of accounts 15, 16 and accounting prices - reflection in accounting policy // Financial and accounting consultations No. 1, 2002.

Efremova A. A. Formation of accounting value of inventories // Accounting No. 14, 2002

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

accounting Accounting for materials in the enterprise (1) Task >> Accounting and Auditing

Suppliers, as well as accrued before acceptance to accounting MPZ interest on borrowed funds, if ... affecting the accounting procedure accounting MPZ. 35 by Order of the Ministry of Finance dated ..., as well as accrued before acceptance to accounting MPZ interest on borrowed funds, if ...