In this article we will look in detail at step-by-step instructions on how to correctly record and write off materials in 1C 8.3 from account 10. The choice of document for accounting for materials depends on the purpose of this write-off:

• In order to transfer both your own and customer-supplied materials into production or operation, you must use the “Requirement-invoice” document. Examples of such goods and materials are office supplies, auto parts, various small business products, materials for construction, etc.
• In the case when you need to write off materials that have become unusable, or are actually missing, but are listed in the program, you need to use the document “Write-off of goods”.

Write-off of materials for production

From the Production menu, select Requirements-Invoices.

Create a new document and in its document header indicate the warehouse or department (depending on the settings). In the case when you need to reflect any typical production operation, set the “Cost accounts” flag on the “Materials” tab. After this, additional columns will appear in the tabular part of the materials that will need to be filled in:

• Cost account. By the value in this column, write-off expenses are recorded.
• Subdivision. Indicate the department to which these costs will be written off.
• Cost item.

In the tabular section on the materials tab, list all those that need to be written off, indicating their quantity. The materials to be written off must be available on account 10.

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Once you have completed the document, submit it. As a result, a posting was created that wrote off materials for production according to the accounts we indicated in the tabular section:

• Dt 26 – Kt 10.01.

Printable forms of this document are located in the “Print” menu at the top of it.

Writing off stationery materials in 1C 8.3 is discussed in this video:

Write-off of customer-supplied materials

To reflect the write-off of customer materials according to the toll scheme in 1C, go to the appropriate tab of this document. Indicate the customer on it, and add the necessary product items indicating their quantity in the tabular section. and transmissions will be filled in automatically (003.01 and 003.02).

Let's scan the document and open its movements. Please note that in NU () this operation is not taken into account due to the fact that it does not affect the recognition of income and expenses.

Document “Write-off of goods”

This document is created from the menu “Warehouse” - “”.

Fill out the header of the document, indicating the department or warehouse where the goods being written off are listed. When a write-off occurs when a shortage is detected based on inventory results, a link to it must also be indicated in the header of the document. If goods that have become unusable are written off, you do not need to indicate anything in this field.

The tabular part is filled in manually. If an inventory is specified, then you can add products from it automatically using the “Fill” button.

Unlike the previous document, the movement was formed on account 94 - “Shortages and losses from damage to valuables.”

The write-off of damaged goods and materials is discussed in this video:

Based on this document, from the print menu, you can generate an act of write-off of goods and TORG-16.

The main activity of the enterprise is practically impossible without the acquisition of special materials. They are important not only for production or for the sale of goods and services, but also for meeting the needs of the administrative apparatus. The storekeeper or the head of the department is responsible for the storage of materials received at the warehouse. When materials arrive at the warehouse, then they are taken into account on account 10. But when the materials are sold, or used in production, or for other needs, then the write-off procedure already takes place.

Methods for writing off materials in accounting

Clause 16 of PBU “Accounting for inventories” 5/01 (approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n) allows 3 options for writing off inventories:

An enterprise must necessarily establish in its accounting policy the write-off method by which it will write off materials in accounting. And use it from period to period. You can change the write-off method only if it has been abolished by law.

Enterprises that use automated accounting systems for the chosen method of writing off materials must develop an algorithm for writing off materials.

The above write-off methods are deciphered in another important document - Methodological guidelines for accounting for inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

These methods streamline all the actions of accounting employees, starting from the moment the goods arrive at the warehouse until the moment they are written off. Each stage of the chosen method requires attentiveness and responsibility from the accountant, since if an error is made, this may affect the final performance indicators of the enterprise.

Procedure for writing off materials

All business transactions must be accompanied by documentation, which are used in primary accounting. At each enterprise, the manager himself determines what documents will be provided to be reflected in the primary accounting. Therefore, each enterprise may have different rules for preparing accompanying documents.

There are also standard forms that are used for writing off materials:

• Invoices – they are issued when goods are shipped from a warehouse or material is moved to the side;
• Salary cards with a certain limit;
• Invoice forms that describe the requirements.

The enterprise independently determines which details will be indicated and which are not necessary in a particular process.

Invoices with demand are used for the internal movement of material assets, with the participation of responsible persons or a structural unit.

Invoices are prepared by the responsible person who deals directly with material assets. The invoice is drawn up in two copies, one copy is used for write-off, and the second is necessary for the capitalization of material assets.

How are materials that have become unusable inventories written off?

In the course of the economic activity of an enterprise, there are cases when the enterprise has to write off materials that have become unusable. This process has its own accounting nuances depending on:

• From the standards for writing off inventories - this can be either within the norms or above the norms;
• Availability of evidence of damage to materials by employees of the enterprise or other persons.

If material assets have fallen into disrepair or are damaged beyond the employee’s fault, then the write-off is made at a value within the norm and to production cost accounts, and if the damage occurred through the fault of the employee, then it is written off at a cost in excess of the norm and at the expense of the guilty person or written off to other expenses.

When writing off low-value and wear-and-tear items, it should be noted that the accountant can write off materials at cost at the time of commissioning or take into account expenses evenly, this is when the service life exceeds more than 12 months. The chosen method must be reflected in the accounting policy of the enterprise.

When writing off inventory and household supplies, you must also follow the same procedure for writing off materials. Such property may include:

• Office furniture;
• Kitchen appliances: microwave ovens, refrigerators, kettles, etc.;
• Electronic equipment: video cameras, video recorders, etc.;
• Other property, which may include fire extinguishing equipment, equipment for cleaning the territory, etc.

Write-off of inventory is carried out according to the method that is reflected in the accounting policy of the enterprise with the necessary paperwork.

Instructions for writing off materials

At an enterprise, there is a need to write off materials when a shortage or damage to materials is detected during inventory, as well as when an object fails and is considered unsuitable for further use.

To write off materials, a special commission is created, its composition includes persons with ordinary financial responsibility. Only members of the commission can draw up an act of writing off materials. The following parameters must be included in the write-off act:

• Quantitative and price characteristics of materials, as well as reflection of the cost of the material;
• The reason for writing off material assets is indicated;
• Full name of material assets that are subject to write-off;
• Personal information of each member of the commission.

All members of the commission must personally sign the write-off act. The date of the procedure is also required.

When a write-off occurs, separate entries are made:

Kt – 94 – in case of write-off within the limits of natural loss;

Dt – 20 – information on the main production;

Kt – 10 – reflection of materials on the balance sheet;

Dt - 94 - a reflection of the shortage or loss of specific properties of an object.

Drawing up an order for writing off materials in accounting

The procedure for writing off material assets takes place in several stages, among which there is an order from the head of the enterprise to appoint a commission to draw up an act of writing off material assets.

If there is a need, then the entire work regulations of the specified commission can be cited in the order.

When drawing up an order to create a commission for writing off material assets, it is necessary to reflect the following parameters:

• Business name;
• Number and date of the order;
• The purpose of forming a commission;
• The composition of the said commission;
• Signature of the head of the enterprise with a transcript of the signature.

FAQ

Question No. 1 On the basis of what document is the write-off of material assets at the enterprise?

Answer: At an enterprise, the write-off process occurs on the basis of a write-off act, which is drawn up by a special commission. Members of the commission are appointed by the head of the enterprise on the basis of an order.

Question No. 2 When does it become necessary to write off the material assets of an enterprise?

Answer: At an enterprise, there is a need to write off materials when a shortage or damage to materials is discovered during inventory, as well as when an object fails and is considered unsuitable for further use.

Question No. 3 What methods are used in accounting when writing off material assets?

Answer: When writing off material assets in accounting, one of the write-off methods can be used: at the cost of a unit of inventory, this method makes it possible to write off at the purchase price; at average cost - used when there is a large assortment of inventories; FIFO method - at the cost of the first acquired material assets. The company chooses one of the presented methods and must specify in its accounting policy which method will be used to write off material assets.

We thank you for the suggested topic. Shatalova Elena Sergeevna, Chief Accountant of Technolux Metal LLC, Moscow.

Now it is not necessary to use unified primary forms, including those provided for accounting for materials and their movement. Therefore, organizations are slowly beginning to reshape Goskomstat forms to suit themselves. And on this wave, accountants are once again asking the question: what document will be the basis for accepting materials for accounting and writing them off as expenses?

Speaking about materials, we will consider production materials and raw materials, and office materials, for example, stationery.

Documenting the arrival of materials to the organization

The posting of materials implies not only their physical receipt by the materially responsible employee of the organization (for example, a storekeeper), but also their reflection on the accounting accounts (as a rule, this is a debit posting to account 10 “Materials”).

There are several options for documentation, and they often depend on the situation that arises when receiving materials, as well as on the structure of the organization and the internal document flow system adopted in it.

Receipt order according to form No. M-4. It is used if there are no comments on the quality and range of materials. Only the form No. M-4 is quite large. Therefore, you can easily remove from it some details that are not related to the mandatory details of the primary document. clause 2 art. 9 of the Law of December 6, 2011 No. 402-FZ (hereinafter referred to as the Law on Accounting):

• numbers of forms according to OKUD and OKPO;
• passport number (it makes sense to leave it only if you are bringing materials containing precious stones and metals);
• information about the insurance company;
• column with the unit of measurement code.

Stamp on the invoice replaces the receipt order, is entered in similar situations - when materials are received without any discrepancies in quantity, quality and assortment. Such a stamp should contain the main details of the receipt order: who received, how much, when and clause 49 of the Methodological Instructions, approved. By Order of the Ministry of Finance dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines); Letter of the Ministry of Finance dated October 29, 2002 No. 16-00-14/414; clause 4 PBU 1/2008.

Invoice TORG-12, signed by the person responsible for storing materials, for example a storekeeper. In this case, there is no point in drawing up a receipt order or another document replacing it.

Certificate of acceptance of materials in form No. M-7. It must be drawn up if the invoice from the supplier says one thing, but something else was received (for example, materials were supplied in the wrong quantity, assortment or quality). You will also need such an act when accepting materials for safekeeping. Form No. M-7 can also be cleaned up by removing details you do not need (for example, “Name of the insurance company”, “Date of dispatch of products...”, “Date and number of the telephone message about calling the sender (procurer)”, “Number of places”, “Type of packaging”, “Unit of measurement code”, “Passport number”). At the same time, the agreement between your organization and the supplier may stipulate that some other document is drawn up to record the identified discrepancies.

To accept materials that fully comply with the delivery conditions, and those received with identified discrepancies, it is possible to develop and use a single, universal document:

• take as a basis the classic receipt order (according to form No. M-4, removing unnecessary details from it);
• supplement what happened with details that may be needed when identifying discrepancies in the quantity and quality of accepted materials (they can be taken from form No. M-7).

CONCLUSION

When posting materials, it is important to make a document, firstly, confirming the very fact of posting, and secondly, corresponding to the document flow rules established in your organization.

We issue materials from the warehouse

Materials are also not given out on parole from the organization’s warehouse to any department. Previously, the following unified documents were used for release from the warehouse:

• <или>demand invoice (form No. M-11) - when releasing materials from the warehouse, if the organization has no limits on their receipt;
• <или>limit-fence card (form No. M-8) - if such limits are established in the organization;
• <или>invoice for the release of materials to the third party (form No. M-15) - when transferring them to another territorially separate division of the company (for example, to a branch that has its own warehouse).

The same documents can be drawn up in 2013, “unloading” them from unnecessary details. Or you can develop your own - a universal form. To do this, take the form that you previously (before 2013) most often used and optimize it (remove unnecessary details and add details that you may need).

We write off production raw materials and materials as expenses

Accounting. After materials are released from the warehouse for use in production, their cost is written off from account 10 “Materials” and reflected in the debit of cost accounts. paragraph 93 of the Guidelines.

But it happens that the raw materials and materials transferred to the workshop or work area were not used for the production of products. That is, they simply “moved” from the warehouse and are stored in a new place, waiting in the wings. From an economic point of view, their cost should not be counted as an expense for the current month at all. But tracking the use of materials is not the job of accountants, but of economists or production workers. Therefore, in such situations, it is advisable to draw up a materials consumption report. The Guidelines for Inventory Accounting say that it is needed only when, when releasing materials from the warehouse, their purpose was not indicated: for what specific order or type of product they were received pp. 97, 98 Guidelines.

The issue of such materials from the warehouse to the production department is better recorded as an internal movement. Using special subaccounts 10-“Materials in the warehouse” and 10-“Materials in the workshop” for this purpose.

But in many organizations, acts of consumption of raw materials and materials are drawn up on a monthly basis. Moreover, regardless of whether their intended purpose was indicated upon receipt from the warehouse or not.

In tax accounting the situation is similar. Moreover, the Tax Code has a direct rule: the cost of materials not used in the production of products cannot be taken into account when calculating the total amount of material expenses for the current month. clause 5 art. 254, articles 318, 319 of the Tax Code of the Russian Federation.

As you can see, if you monitor the consumption of materials, this will allow you not only to achieve greater reliability in accounting, but also to correctly calculate income tax.

If materials do not immediately go into production, but are only moved from the warehouse to the workshop for storage, do not rush to write off their cost to account 20 “Main production”. This way, you can overestimate the amount of direct expenses of the current month, which can distort your accounting, and after it, tax accounting (if it is maintained on an accounting basis). The act of consumption of materials will help you justify expenses both in tax accounting and in accounting. And the inspectors - inspectors and auditors - will have fewer questions.

"Non-production" materials and stationery

As a rule, the accounting of production materials is taken quite seriously. But accountants often pay insufficient attention to office materials (in particular, stationery). Different approaches are used to organize their document flow.

APPROACH 1. When purchasing materials through an accountable employee, his expenses are confirmed, the materials are received, and they are written off as expenses based on the advance report and primary documents proving their purchase. But it's not right.

EXPERIENCE EXCHANGE

General Director of the auditing firm LLC "Vector of Development"

“ Any property, including stationery, etc., must be recorded. Immediately recording the write-off of their cost in cost accounts is an error that leads to risk, in particular with regard to income tax. The risk naturally increases as the transaction amount increases. It will not be possible to write off materials and office supplies as expenses based on a supplier's invoice or a store's sales receipt - these documents only indicate the receipt of materials by the organization. There must be additional documents documenting their expenses.”

APPROACH 2. If the demand invoice or limit card for which the materials were received indicates where they will be used and for what, then an act on the use of such materials does not need to be drawn up. paragraph 98 of the Guidelines. And if, when issuing materials from the warehouse, the purpose of their use was not clear, then a consumption report is drawn up.

That is, this is the same approach as when writing off production materials as expenses. It is safe if materials are not issued to departments or other structural units in reserve, but immediately begin to be used. For example, they took 10 fountain pens and distributed them to five office workers. Why else draw up an act stating that the pens began to be used for work purposes? This is irrational. Therefore, on the date of issue of materials from the warehouse, their cost is written off to cost accounts.

But if quite a lot of materials have been issued from the warehouse, questions may arise about the validity of writing off their cost as expenses. Let's consider this example. On April 29, 10 boxes of A4 paper were handed over to the accounting department of a small organization, each box containing five packs of paper. Total - 50 packs. It is clear that the average small organization at the end of the month simply physically cannot use all this paper for work purposes. Exceptions, of course, are possible - for example, it is necessary to make copies of a large number of documents at the request of the tax office. But if there is nothing extraordinary, then recognizing as expenses the entire cost of the paper transferred to the accounting department in April is unjustified. Moreover, both in accounting and tax accounting.

EXPERIENCE EXCHANGE

“Today, both for the purposes of internal control and for the purpose of reducing tax risks, the previously existing rules are retained.

You can write off capitalized property as expenses immediately, or you can write it off as it is actually spent (this depends on the amount of the transaction - this is a requirement for rational accounting). For example, no one will wait until the ink in a ballpoint pen runs out to give an employee a new one, but a new calculator will not be issued until some period of time after the old one is issued. It is also unlikely that it would be correct to immediately write off 25 boxes of paper purchased in reserve as expenses at a time if the organization employs two people (director and accountant) and the volume of document flow is insignificant.”

APPROACH 3. A report on the consumption of materials is always needed, regardless of whether their intended use was indicated upon release from the warehouse or not. After all, the fact that materials were released from a warehouse to another department does not mean that they have begun to be used. The last example given is proof of this. This is the most cautious option.

EXPERIENCE EXCHANGE

“Which document to document the expense - an act or something else - is determined by the accountant himself and establishes this in the accounting policy.

In addition, for office supplies, the “storekeeper” is often the secretary or office manager. The property is transferred to him upon arrival. And transferring office supplies to the final recipient - an engineer, accountant or other office worker - means writing them off as expenses. After all, there is usually no need to control and create a separate document about how they used paper, pencils, markers or files (if they received them in reasonable quantities).”

General Director of Development Vector LLC

Do not forget that the manager must approve the forms of all primary documents used, including the expense report, either by a separate order or in an appendix to the accounting policy.

After the accounting department receives quantitative data on the materials used, it will be necessary to determine the cost of their write-off. As a rule, a separate register is created for this. Let us recall that the cost of writing off materials is determined by one of the methods approved by the accounting policy:

• in accounting - at unit cost, at average cost or FIFO method;
• in tax accounting - at unit cost, at average cost, using the FIFO or LIFO method.

Is it possible to write off several orders using one document?

The organization produces products according to individual drawings. How to correctly register the write-off of products - read the article.

Question: An organization (micro-enterprise) is engaged in metalworking. All manufactured products are original and made according to the customer’s drawing or sample. How to write off material? What documents should I use? Is it possible to write off several orders using one document?

Answer:Your organization must choose and establish in its accounting policy a method for writing off inventories into production.

Clause 16 of PBU 5/01 and clause 73 of the “Methodological guidelines for accounting of inventories”, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n, establishes the following methods for assessing inventories when released into production and other disposals:

· at the cost of each unit;

· at average cost;

· using the FIFO method (at the cost of the first materials purchased);

Document the release (transfer) of materials into operation (production) with the following documents:

Yes, you can write off one document for several orders.

All costs can be taken into account for a specific order or for a group of similar orders.

Rationale

How to register and account for materials release

Documenting

Document the release (transfer) of materials into operation (production) with the following documents:*

• limit intake card (Form No. M-8) is used for the systematic use of materials, when standards and plans for their consumption have been approved;
• an invoice for the release of materials to the third party (Form No. M-15) is used in cases where materials are transferred to a geographically remote unit;
• the demand invoice (Form No. M-11) or warehouse registration card (Form No. M-17) is used in other cases.
• limit intake card (Form No. M-8) is used for the systematic use of materials, when standards and plans for their consumption have been approved;
• an invoice for the release of materials to the third party (Form No. M-15) is used in cases where materials are transferred to a geographically remote unit;
• the demand invoice (Form No. M-11) or warehouse registration card (Form No. M-17) is used in other cases.

Such rules are established by paragraphs, and.

The chief accountant advises: It is not necessary to use standard forms of documents that are in albums of unified forms and approved by resolutions of the State Statistics Committee of Russia. Therefore, organizations have the right to develop a single act for the write-off of materials. It can indicate only mandatory details and those that are important for the organization based on the specifics of the activity.

Use the same documents to write off property worth up to 40,000 rubles. (another limit established in the accounting policy), which in other respects corresponds to fixed assets. This is explained by the fact that in accounting its value is written off similarly to materials (paragraph 4, paragraph 5 of PBU 6/01, letter of the Ministry of Finance of Russia dated May 30, 2006 No. 03-03-04/4/98).

Accounting

Materials transferred for production (operation) should be written off as expenses at the time they are released from the warehouse, that is, at the time of drawing up documents for the transfer of materials into operation (production) (clause 93 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).*

The chief accountant advises: in order to determine the moment of actual use of materials in production, additional reporting forms can be used. For example, a report on the use of materials in production. This will allow you to reduce the costs of the reporting period by the cost of materials whose processing has not begun.

Some industry guidelines also recommend doing this (clause and Methodological Recommendations approved by Order of the Ministry of Agriculture of Russia dated January 31, 2003 No. 26). In addition, the moment of actual consumption of materials is important for tax purposes. For more information about this, see How to take into account material expenses when calculating income tax and How to write off expenses for the purchase of raw materials and materials in a simplified manner.

In accounting, document the release of materials by posting:

Debit 20 (23, 25, 26, 29, 44, 97...) Credit 10 (16)
- materials written off.

Write-off of deviations from actual costs*

When accepting materials for accounting, write off the amount of deviation from the accounting value to account 16 “Deviation in the cost of material assets” in correspondence with account 15 “Procurement and acquisition of material assets”.

Account 15 can have a debit balance at the end of the month only if there are materials in transit. That is, when the organization has received only documents from suppliers, and the receipt of the materials themselves is expected next month.

If the accounting price of materials is less than their actual cost, then reflect the deviation with the following posting:

Debit 16 Credit 15
– the excess of the actual cost of purchased materials over the book price is reflected.

If the accounting price of materials is greater than their actual cost, then reflect the deviation by reverse posting:

Debit 15 Credit 16
– the excess of the book price over the actual cost of purchased materials is reflected.

Based on these data, determine the average percentage of deviations using the formula:

After calculating the average percentage, determine the amount of cost variances that is written off to the cost of materials sold. To do this, use the formula:

This procedure is provided for in paragraph 87 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Estimation at cost of each unit

When using the method of estimating the cost of materials at the cost of each unit, it is assumed that it is always known exactly from which supply this or that unit of materials was taken. In this case, the organization has the opportunity to determine the cost of each written-off unit.

There are two ways to form the cost of materials written off based on this method:*

• the cost includes all costs associated with the purchase of materials;
• The cost includes only the contractual cost of materials. In this case, transportation, procurement and other costs associated with the acquisition of materials must be distributed in proportion to the cost of written-off materials.

An organization should apply this method to materials for which one unit cannot easily replace another. For example, an organization is required to use this method to account for precious metals, gemstones, radioactive substances and other similar materials.

FIFO method

With the FIFO method, materials written off for use (production) are valued at the cost of the first batch purchased (from those available in the warehouse). Therefore, evaluate write-off materials first at the cost of the balance of materials at the beginning of the month, then from the first purchase, the second, etc. Such rules are established by paragraph 76 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

To apply this method, each newly received batch of homogeneous materials is reflected as an independent group, regardless of whether such materials are registered or not.

The FIFO method is beneficial to use in a situation of constant decline in prices for materials. In this case, the cost of written-off materials will be the highest, and the cost of materials on balance will be minimal.

The cost of decommissioned materials (production) can be calculated:

• weighted assessment method;
• simplified weighted assessment method;
• using the rolling assessment method.

With a weighted assessment at the end of the month, after the receipt and consumption of materials have been calculated, you need to determine at what price each write-off occurred. This is done based on a literal understanding of the FIFO method, that is, materials are first written off from the balance at the beginning of the month, after its use - from the first receipt, the second, etc.

With a simplified weighted assessment at the end of the month, you need to determine the cost of material resources in stock (in warehouse). The balance should include the last purchased materials. This means that the price of the remaining materials is determined by the cost of the last delivery, and if it is insufficient, by the penultimate one, etc. After the cost of the remaining materials is determined, the cost of all written-off materials can be calculated using the formula:

This method allows you to quickly determine the cost of written-off materials and their balances with a large number of expenses in small batches within a month.

With rolling valuation, the cost of materials is determined before each write-off. This method is the most labor-intensive for manual processing, especially in large organizations, but accounting automation partially eliminates this problem. The advantage of this method is that it allows you to determine the cost of written-off materials before the end of the month.

paragraph 78 and appendix 1 by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

After determining the total cost of scrapped materials, determine the average cost per unit of materials:

It will be needed when generating entries for the write-off of materials in a certain quantity (Appendix 1 to the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

Average cost valuation method

When using the average cost valuation method, determine the cost of written-off materials using the formula:*

The advantage of this method is the stable price of materials sold, even if sharp fluctuations in purchase prices occur during the month.

The cost of written-off materials can be calculated:

• weighted assessment method;
• using the rolling assessment method.

With a weighted assessment, the average price of written-off materials is determined once at the end of the month.

With a rolling valuation, the price of materials is determined before each write-off. In this case, only those deliveries that were capitalized at the time the materials were written off are taken into account. This method is the most labor-intensive for manual processing, especially in large organizations, but accounting automation partially eliminates this problem. The advantage of this method is that it allows you to determine the cost of written-off materials before the end of the month.

Such clarifications are contained in paragraph 78 and Appendix 1 to the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

When writing off materials in a certain quantity, create entries based on the average cost of a unit of materials (Appendix 1 to the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

An example of calculating the cost of written-off materials using the average cost valuation method*

Alpha LLC reflects the write-off of materials for operation (production) using the average cost valuation method.

The balance of paint in the warehouse at the beginning of May was 40 cans at a price of 800 rubles. per unit (total amount 32,000 rubles). During May, the following amount of paint arrived at the Alpha warehouse:

• first delivery on May 4 - 120 cans at a price of 600 rubles, in the amount of 72,000 rubles;
• second delivery on May 11 - 20 cans at a price of 1,200 rubles, in the amount of 24,000 rubles;
• third delivery on May 17 - 10 cans at a price of 1,000 rubles, in the amount of 10,000 rubles;
• fourth delivery on May 24 – 15 cans at a price of 800 rubles, in the amount of 12,000 rubles.

In total for May the income amounted to:

– in monetary terms:
72,000 rub. + 24,000 rub. + 10,000 rub. + 12,000 rub. = 118,000 rub.;

– in quantitative terms:
120 pcs. + 20 pcs. + 10 pcs. + 15 pcs. = 165 pcs.

In May, 110 cans of paint were released into production, including:

• May 10 – 60 cans;
• May 23 – 50 cans.

The balance at the end of the month was 95 cans (40 pcs. + 165 pcs. – 110 pcs.).

The accountant's procedures vary depending on the specific method of applying the average cost estimate.

1. When using the weighted assessment method.

At the end of the month, the accountant calculated the average cost of materials written off. She compiled:
(32,000 rub. + 118,000 rub.): (40 pcs. + 165 pcs.) = 732 rub./pc.

In just one month the following were written off:
110 pcs. x 732 rub./pcs. = 80,520 rub.

32,000 rub. + 118,000 rub. – 80,520 rub. = 69,480 rub.

2. When using the rolling assessment method.

With each issue of materials, the accountant determined the cost of written-off materials as follows.

On May 10, the average cost was:
(32,000 rub. + 72,000 rub.): (40 pcs. + 120 pcs.) = 650 rub./pc.

60 pcs. x 650 rub./pcs. = 39,000 rub.

On May 23, the average cost was:
(32,000 rub. + 72,000 rub. + 24,000 rub. + 10,000 rub.): (40 pcs. + 120 pcs. + 20 pcs. + 10 pcs.) = 726 rub./pc.

The total amount of materials that were written off on this day:
50 pcs. x 726 rub./pcs. = 36,300 rub.

In just one month the following were written off:
39,000 rub. + 36,300 rub. = 75,300 rub.

The balance at the end of the month was:
32,000 rub. + 118,000 rub. – 75,300 rub. = 74,700 rub.

How to take into account the costs of production of products, works or services

An example of reflecting in accounting the costs of a structural unit of an organization to fulfill a production order. The organization uses the order method of cost accounting. The structural unit fulfills an internal order*

In July, the tool shop of OJSC “Production Company “Master”” completed an in-house order for the production of 200 steel fasteners for the assembly shop. Master's accounting policy provides for the use of the order method of accounting for actual costs. To reflect the actual costs of the tool shop to complete the order, a subaccount “Order No. 1” was opened to account 20.

In July, the tool shop received 240 kg of steel from the warehouse to fulfill the order. The cost of 1 ton of steel is 11,500 rubles. (without VAT).

The direct costs of order fulfillment include:

• cost of materials used - 2760 rubles. (0.24 t x 11,500 rub./t);
• salary of production workers in the tool shop - 40,000 rubles;
• contributions for compulsory pension (social, medical) insurance, as well as for insurance against accidents and occupational diseases - 12,080 rubles.

General production costs attributable to the order (depreciation on fixed assets used in production) amounted to 2,866 rubles.

The following entries were made in the “Master’s” accounting:

Debit 20 subaccount “Order No. 1” Credit 10
– 2760 rub. – materials were written off to fulfill the order;

Debit 20 subaccount “Order No. 1” Credit 70
– 40,000 rub. – wages were accrued to the workers of the tool shop;

Debit 20 subaccount “Order No. 1” Credit 69
– 12,080 rub. – contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases have been accrued;

Debit 20 subaccount “Order No. 1” Credit 25
– 2866 rub. – depreciation on fixed assets used in production is written off as costs for order fulfillment.

The actual cost of the completed order is reflected by the posting:

Debit 10 Credit 20 subaccount “Order No. 1”
– 57,706 rub. (RUB 2,760 + RUB 40,000 + RUB 12,080 + RUB 2,866) – the cost of fasteners manufactured according to order No. 1 and transferred to the warehouse was written off.

All costs for an intercompany production order were reflected in the card.

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

The main activity of the enterprise is practically impossible without the acquisition of special materials. They are important not only for production, or in the sale of goods and services, but also for meeting the needs of the administrative apparatus.

In a warehouse, the storekeeper or the head of the department is responsible for such valuables. For accounting, an account of 10 is usually used. The situation changes after the so-called departure of materials from the warehouse. In this connection, the write-off procedure is applied.

First, let's decide where exactly the purchased materials can be sent. They are capable of performing many functions, which are determined by the current needs of the enterprise:

• Be the basis in production processes
• Function of auxiliary type parts for
• They are used to create finished product packaging
• Application in the implementation of management processes, while meeting the needs of the administration
• Assistance when fixed assets are being liquidated and are being taken out of service
• Application in construction, after which fixed assets are created

Depends on how and why materials are released from the warehouse. Several notations are used for this.

Debit has the following signs:

Credit, accordingly, is indicated by just one digit – 10.

Sometimes it happens that materials are listed as property, but are actually missing, which leads to shortages. Such situations require the following designation - debit 94 and credit 10.

Write-off: how to register

Business transactions must always be accompanied by the documentation used in primary accounting. The rule makes no exceptions to the write-off procedure. Any organization has the right to determine for itself which papers will allow organizing primary accounting. Therefore, specific registration rules may differ from company to company.

The main thing is that the accounting policy contains information about the approved documentation. And monitor the presence of the mandatory details specified in the current legislation.

There are several standard forms, the use of which is permissible when writing off:

1. on the release of materials to third parties.
2. Salary cards with certain limits.
3. Invoice forms with a description of the requirement.

The organization can choose for itself which details are not needed and which ones will definitely be needed in a particular process.

The use of invoices with requirements allows you to organize accounting for the internal movement of material assets, with the participation of responsible persons or structural divisions.

Registration of invoices is the responsibility of the persons who deal with valuables. Only two copies are needed. The write-off is processed by one, and the second is needed for capitalization.

What to do if not all materials are used?

It is usually assumed that after release the materials will be used immediately for their intended purpose, and therefore the operation is accompanied by the postings that were already mentioned earlier.

But this doesn't always happen. Especially if the enterprise is quite large. It happens that the transferred values ​​are not used immediately. Then the new storage location replaces the old one. When releasing the bases, it is worth noting that they do not always know exactly in which production process the sources are used.

Valuables that have already been released from the warehouse, but have not yet been consumed, cannot be classified as expenses for the current period. This applies to both accounting and tax. Therefore, actions are required in a slightly different order than usual.

This situation leads to the fact that the issue and registration of materials become internal processes. By applying a separate subaccount to account 10, which may be called, for example, “Materials in the workshop.” When the month comes to an end, another document is drawn up. Usually this is an act with information about material costs. There you can already indicate the direction of use of the values. At the same time as this action, write-offs are being carried out. Thanks to such tracking, accounting reports become more reliable. There are fewer errors when calculating income taxes.

Applies not only to what is used for production processes, but also to property of any kind. For example, to stationery that is used by the administration. There is no need to issue materials “in reserve”; they need to be used immediately.

About write-off standards for production

The legislation does not have strict and clear rules that would describe in detail the write-off process. It is usually said that it is necessary to rely on the volume of the production program and the standards according to the same document. The main thing is that the total amount of valuables does not become uncontrollable. And so that the norms themselves are officially approved.

Any expenses must be supported both economically and documented. The organization independently determines according to which certain values ​​are spent.

For consolidation, you can use estimates, technological maps and similar documents. They are developed in departments that personally control the production process. After this, the papers are sent to the manager for approval.

A situation where existing standards are exceeded is acceptable, but each such case requires a separate indication of the reasons. For example, the explanation could be technological losses or the need to fix a defect.

Managers and authorized persons are making decisions to exceed the current norm. To do this, a corresponding mark is placed on the primary accounting document. Otherwise, the write-off itself will not be recognized as legal. The cost price will be distorted, which leads to violations in accounting and tax reporting.

The nuances of writing off goods with rapid wear and tear and those that have already become unusable

While an organization is conducting its activities, it is often necessary to write off materials that have become completely unusable. The process is distinguished by its features in accounting policies. They depend on:

1. Proof of the guilt of a specific employee or any other person that everything went wrong.
2. MPZ standards. Are these standards exceeded or fully complied with?

As for the price of damaged materials, it is written off within the limits of norms associated with natural loss. The process uses accounts that list production costs. The standards are exceeded if the presence of guilty persons is proven or there are additional costs.

The following addition is provided for those who work with the write-off of low-value, wear-and-tear goods. Accountants can write off at the same moment when the object is put into operation. It is permissible to carry out so-called uniform accounting. But the application of the scheme is relevant in the case of items with a service life of 1 year or more. In the accounting policy it is necessary to write about which method is used in a particular case.

To distinguish between fixed assets and low-value assets, the legislation establishes a criterion for a price reaching up to one hundred thousand. But it does not work for accounting purposes. In this regard, in this regard, property whose value does not exceed 40 thousand rubles is considered to be of low value.

Inventory and household supplies are a group of items for which calculations are carried out using similar schemes. Legislatively, the composition of the group itself is not detailed. But in practice, this property includes:

• Equipment for cleaning the area, fire extinguishing equipment
• Electronic equipment such as cameras and video recorders
• Kitchen appliances
• Office furniture

About the nuances of the write-off procedure

The cost of materials largely determines how much the work itself, where these objects are used, will cost. This is especially important for those objects that belong to the elite category. When an organization draws up, it is important to lay down certain standards related to expenses.

Standards for estimates are a whole set of data on prices, where items are combined into separate categories. This is necessary in order to understand how much certain actions will cost.

The estimate norm is all the resources in the aggregate established for the adopted meter in various types of work. Estimated standards perform one main function - calculating the amount of resources that are normally required to complete a particular process.

But the documents are drawn up on the basis that normal conditions are observed during the implementation of the project, and that no external factors complicate this process. If any complications are present, then special coefficients are simply added to the documentation to the calculation results. They themselves are described in legislative norms.

Estimated standards are:

1. Regional.
2. Departmental.
3. Federal.

Users can create their own database.
To determine the cost in construction, several generally accepted methods are used. Some of them are transferred to other directions.

• Resource method. All costs in this method are simply summed up in physical terms with current prices. Among the indicators used, it is worth noting:

1. Consumption of materials with components.
2. The period during which machines are used in construction.
3. Labor intensity.

An organization can use its own information to calculate the required level of parameters. It is allowed to rely on collections in the relevant industry, and standard prices on the corresponding basis.

• Basis-index calculations. In this method, the cost of construction is determined in its own way. To obtain the result, experts add up the prices of all types of building materials, which can be called consolidated. The resulting amount is multiplied by indices after recalculating the base prices into current ones.
• Resource-index methods. The resource method determines the total using basic prices. Then multiplication by indices is carried out, bringing the cost to the modern level.
• Basic compensation option. The cost of work and expenses is summarized at a basic level. To these are added additional costs associated with the fact that market indicators have changed quite significantly.
• Using data about objects that have already been built.

Write-off of materials: detailed instructions

Materials are inventories that are purchased by an organization. These are the means to obtain products and service the production process. To display such reserves, account 10 is almost always used. Subaccounts are opened for it. To display movement, you can also use accounts 15 or 16. Materials are written off if a deficiency or damage is detected. Or when objects fail severely enough and are deemed unsuitable for further use.

Of the necessary devices for carrying out the operation, only the act of writing off materials is noted, together with a certificate of the corresponding content, transmitted to the accounting department.

When valuables are written off, the creation of a special commission is mandatory. It must include persons with standard financial responsibility. It is the members of this commission who draw up the write-off act. The following few points must be included in the document in any case:

• Quantitative and price characteristics, amounts.
• The reason why valuables need to be written off.
• The name of the materials themselves.
• Personal details of each member.

In addition, all participants sign the document. You cannot do without indicating the date by which the procedure was carried out.

Separate entries are made when the materials are already considered written off.

1. K94 – if everything happens within the limits of natural decline.
2. D20 – information on main production.
3. K10 – to reflect the value of materials on the balance sheet.
4. D94 – Shortage, loss of specific properties of an item.

Making a write-off order

If the write-off process is associated with the fixed assets of the enterprise, then filling out the order becomes the next step after the inventory is completed. Based on the results of this procedure, it is necessary to clarify the list of valuable items, the further use of which is impossible. Usually these are items that are broken or obsolete.

The preparation is carried out by an employee with appropriate authority. For registration, it is allowed to use company letterheads. The document is subject to mandatory registration.

The following items must be present on any form:

• Header with the name of the document itself.
• Clarification, indication of the reason why the commission was created.
• Information about the responsible persons and those who are members of the commission.
• A separate allocation appointed by the chairman of the regulatory body.

The order can describe the responsibilities that are transferred to employees checking material assets. After registration, the director approves the document and certifies it with his signature. All persons participating in the procedure must put their signatures on the order. The number along with the date of compilation is written at the top.

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