Documentation of inventories. Simplified accounting and reporting system UPP statement of inventory accounting with orders

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• Introduction
• 1. Concept, classification and assessment of inventories
• 2. Synthetic accounting of inventories
• 3. Analytical accounting of the movement of materials
• Conclusion
• Bibliography

Introduction

Inventories are one of the most important factors in ensuring constancy and continuity of reproduction. This important role is played by all components of the total material stock, including inventory assets held by the enterprise in the industries of circulation.

It is generally accepted to classify labor products as an enterprise's inventory from the moment they arrive at the enterprise's warehouse until the moment they are loaded onto vehicles for shipment or direct transfer to consumers.

Continuity of production requires that a sufficient amount of raw materials and supplies be constantly in warehouses to fully satisfy the needs of production at any time of their use. Therefore, the need for uninterrupted supply of production in conditions of continuity of demand and discrete supply determines the creation of material reserves at enterprises, that is, inventory items.

Despite the fact that there is now a tendency to accelerate the turnover of inventory assets at the enterprise, and, consequently, to reduce the size of their stocks, up to working from wheels, inventory assets still play a major role in providing the enterprise with normal rhythmic working conditions .

Their comprehensive study and correct understanding of the essence of inventories, their significance and role in the economy of enterprises and associations, is among the most important problems in saving and rational use of the country’s material assets and tasks in improving the material and technical supply of all enterprises in the country.

1. Concept, classification and assessment of material and production supplies A owls

The concept of inventories. In accordance with PBU 5/01 “Regulations on accounting for inventories”, the following assets are accepted in accounting as inventories:

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

- intended for sale (finished products and goods);

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

The main part of inventories is used as objects of labor in the production process. They are entirely consumed in each production cycle and fully transfer their value to the cost of the products produced.

Classificationinventories. Depending on the role played by various types of inventories in the production process, they are divided into the following groups: raw materials and basic materials, auxiliary materials, purchased semi-finished products, waste (returnable), fuel, packaging and packaging materials, spare parts, inventory and household supplies. The specified classification of industrial inventories is used to construct synthetic and analytical accounting in order to obtain information about balances, receipts and consumption of raw materials and supplies in production and operational activities.

To account for inventories, the following are used: synthetic accounts:

10 "Materials";

11 "Animals for growing and fattening";

15 "Procurement and acquisition of material assets";

16 "Deviation in the cost of material assets";

41 "Products";

43 "Finished products";

off-balance sheet accounts:

002 "Inventory assets accepted for safekeeping";

003 "Materials accepted for processing";

004 "Goods accepted for commission."

The following subaccounts can be opened for account 10 “Materials”:

10-1 "Raw materials and materials";

10-2 "Purchased semi-finished products and components, structures and parts";

10-3 "Fuel";

10-4 "Containers and packaging materials";

10-5 "Spare parts";

10-6 "Other materials";

10-7 "Materials transferred for processing to third parties";

10-8 "Building materials";

10-9 "Inventory and household supplies", etc.

In small enterprises, all production inventories can be accounted for on one synthetic account 10 “Materials” without opening subaccounts.

Within each of the listed groups, material assets are divided into types, varieties, brands, and standard sizes. Each name, grade, size is assigned a numerical designation (nomenclature number) and recorded in a special document called a nomenclature - price tag. The nomenclature - price tag also indicates the registration price and unit of measurement of materials.

Valuation financially-industrial reserves. 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 for the acquisition, excluding VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

The actual cost of inventories when they are manufactured by the organization consists of the actual costs associated with the production of these inventories.

The actual cost of inventories contributed as a contribution to the authorized (share) capital of the organization is determined based on their monetary value, agreed upon by the founders (participants) of the organization, received by the organization under a gift agreement or free of charge - based on their market value on the date of capitalization, and those acquired in exchange for other property (except for cash) - based on the value of the exchanged property, which is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar values.

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

Inventories that do not belong to the organization, but are in its use or disposal in accordance with the terms of the agreement, are accepted for accounting on off-balance sheet accounts in the assessment provided for in the agreement.

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

2. Synthetic accounting material and production zap A owls

Synthetic accounting of production inventories is carried out, as already noted, on synthetic accounts 10 “Materials”, 11 “Animals for growing and fattening”, 14 “Reserves for reducing the cost of material assets”, 15 “Procurement and acquisition of material assets”, 16 “Deviation in cost of materials."

The list of subaccounts that can be opened for account 10 “Materials” is given in clause 7.1. Agricultural organizations 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 in the fight against pests and diseases of agricultural crops; biological products, medicines, etc.

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

When accounting for materials at actual cost, the debit of material accounts includes all expenses for their acquisition.

When materials are received, material account 10 “Materials” is debited and the following accounts are credited:

- 60 “Settlements with suppliers and contractors” - for the cost of received materials at suppliers’ prices with all markups of sales and supply organizations and transportation and procurement costs;

- 76 “Settlements with various debtors and creditors” - for the cost of services paid by checks to transport (railway and water) organizations;

- 71 “Settlements with accountable persons” - for the cost of materials paid from accountable amounts;

- 23 “Auxiliary production” - for the costs of delivering materials by own transport and for the actual cost of materials of own production;

- 20 “Main production” - for the cost of returnable waste, and other accounts.

Material assets obtained from dismantling written-off fixed assets and surplus materials identified during inventory are assessed at market value and are credited to account 10 as a debit from account 91 “Other income and expenses.”

Materials received under a gift agreement and free of charge are accepted for accounting at market value by debiting account 10 from crediting account 98 “Deferred income”. As materials received free of charge are written off to cost accounting accounts and for other reasons of disposal (to accounts 20, 23, 25, 26, 97, etc. from the credit of account 10), their cost is written off from account 98 to the credit of account 91.

Agricultural organizations reflect their own production of the current year on account 10 “Materials” during the year at planned cost (debit to account 10, credit to account 20 “Main production”). After drawing up the annual reporting cost estimate, the planned cost of materials is adjusted to the actual cost using the “red reversal” method (if the actual cost was lower than planned) or the method of additional postings (if the actual cost was higher than planned).

Materials released for production and other needs are written off from the credit of material accounts to the debit of the corresponding production cost accounts and to other accounts during the month at accounting prices. The following accounting entries are made:

Debit of account 20 “Main production” (materials released to main production)

Debit account 23 “Auxiliary production” (materials issued to auxiliary production)

Debit of other accounts depending on the direction of materials expenditure (25, 26, etc.)

Credit to account 10 “Materials” or other accounts for materials accounting.

The materials sold are written off from the credit of account 10 to the debit of account 91 “Other income and expenses.” The debit of account 91 also reflects expenses associated with the sale of materials and the amount of VAT on materials sold.

When writing off materials due to unsuitability, their actual cost is written off from account 10 “Materials” (and when using accounting prices for synthetic accounting of materials and from account 16 “Deviations in the cost of material assets”) to the debit of account 84 “Shortages and losses from damage to valuables.”

Depending on the specific reasons for writing off from account 84, written-off materials are included in the accounts for recording production costs and distribution costs, calculations for compensation for material damage (account 76) or financial results (account 91).

The cost of materials at prices between various production cost accounts and other areas of disposal of materials is distributed on the basis of a materials distribution sheet, which is compiled according to primary documents on material consumption.

At the end of the month, the difference between the actual cost of the materials consumed and their cost at accounting prices is determined. The difference is written off to the same cost accounts to which the materials were written off at accounting prices (accounts 20, 23, 25, 26, etc.). Moreover, if the actual cost is higher than the fixed accounting price, then the difference between them is written off with an additional accounting entry, while the reverse difference (which is possible when using the planned cost of materials as a firm accounting price) is written off using the “red reversal” method, i.e. negative numbers.

Deviations of the actual cost of materials from their cost at accounting prices are distributed between materials consumed and those remaining in the warehouse in proportion to the cost of materials at accounting prices.

When synthetically accounting for material assets at accounting prices, accounts 15 “Procurement and acquisition of material assets” and 16 “Deviations in the cost of material assets” are additionally used.

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

The debit of account 15 includes the purchase cost of material assets for which the organization received payment documents from the supplier, and other expenses for the purchase of materials from the credit of accounts 60 "Settlements with suppliers and contractors", 23 "Auxiliary production", 71 "Settlements with accountable persons" etc., depending on where the material assets came from, the nature of the costs of procuring and delivering material assets to the organization.

Inventories actually received by the organization are written off at accounting prices from the credit of account 15 to the debit of accounts 10 “Materials”, 11 “Animals for growing and fattening” and 41 “Goods”.

The amount of the difference in the cost of acquired inventories, calculated in the actual cost of acquisition and accounting prices, is written off from account 15 to the debit of account 16. The balance on account 15 at the end of the month shows the availability of inventories in transit.

Consumed or sold inventories are written off to production (circulation) cost accounts and sales from the credit of material accounts at accounting prices.

Account 16 “Deviations in the cost of material assets” is intended to account for the difference in the cost of acquired inventories, calculated in the actual cost of acquisition and accounting prices. This account is used only if on accounts 10, 11, 41 synthetic accounting is carried out at discount prices.

The differences accumulated on account 16 between the actual cost of acquired inventories and their cost at accounting prices are written off from the credit of account 16 to the debit of production or distribution cost accounts or other accounts, as a rule, in proportion to the cost of consumed inventories at accounting prices. It is allowed to write off deviations as production costs or transmission costs in the month they are identified.

In the balance sheet, the balance on account 16 is included in the cost of inventories without reflecting this operation in the accounting accounts.

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

3 . Analytical accounting of material movement

Accounting for materials in a warehouse is carried out by the warehouse manager (storekeeper), who is the financially responsible person who is hired, as a rule, in agreement with the chief accountant of the enterprise.

Accounting for the movement and balances of materials is carried out in materials accounting cards. A separate card is opened for each item number, so accounting is called varietal accounting and is carried out only in kind. The storekeeper makes entries in the cards on the basis of primary documents (receipt orders, requirements - invoices, etc.) on the day of the transactions. After each entry, the remaining materials are displayed.

Keeping records of materials is also allowed in the materials record book, which contains the same details as the materials record cards.

In the conditions of functioning of automated accounting, instead of accounting cards, systematically compiled machine diagrams are used - statements of movement and balances of materials.

Primary documents, after recording their data on accounting cards, are transferred to the accounting department, and limit-fence cards are also transferred here as the limit is used, but no later than the 1st day of the next month. The delivery of documents is documented in a register, which indicates the name and numbers of the documents being submitted.

In workshops with storerooms, as well as in reporting units (points, departments), financially responsible persons (heads of points and departments) draw up monthly reports on the balances and movement of materials in the sub-report and submit them to the accounting department.

When using material reports, there is no need to draw up other documents for the consumption of materials and the accounting of materials in a sub-report is simplified, since reports of materially responsible persons are used as analytical accounting registers.

Accounting for materials in accounting. In accordance with the Guidelines for accounting for inventories, analytical accounting of materials in accounting is carried out on the basis of the use of turnover sheets or the balance method.

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

In the first option, the accounting department opens analytical accounting cards for each type and grade of materials, in which operations for the receipt and consumption of materials are recorded based on primary documents. These cards differ from warehouse accounting cards only in that they record materials not only in kind, but also in monetary terms. At the end of the month, based on the final data of all cards, quantitative and total turnover sheets of materials are compiled for each warehouse and division.

In each turnover sheet, totals of amounts are displayed for each page, for groups of materials, for subaccounts, synthetic accounts and the total for a warehouse or division.

Based on the indicated turnover sheets, a consolidated turnover sheet is compiled into which the results of the above turnover sheets are transferred for groups of materials, subaccounts, synthetic accounts, for warehouses and departments as a whole. Consolidated turnover sheets are compared with synthetic accounting data.

In the second option, all incoming and outgoing documents are grouped by item numbers, and at the end of the month, the final data on the receipt and consumption of each type of materials calculated from the documents is recorded in turnover sheets compiled in physical and monetary terms for each warehouse separately in the context of the corresponding synthetic accounts and subaccounts. Based on the specified turnover sheets, consolidated turnover sheets are compiled.

With the second option, the complexity of accounting is significantly reduced, since there is no need to maintain analytical accounting cards. But even in this case, accounting remains cumbersome, since hundreds and sometimes thousands of item numbers of materials have to be recorded in the turnover sheet.

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

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

Based on the specified balance sheets, they create: a consolidated balance sheet, into which the results of the balance sheets of warehouses and divisions are transferred by groups of materials, by subaccounts, synthetic accounts, warehouses, and divisions.

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

To summarize and group information about the movement of materials, material flow sheets (cumulative sheets) are used. They are compiled for each warehouse (division) separately according to the receipt and consumption of materials, and accounting in them can be carried out according to the actual cost of materials or their accounting prices. At the end of the month, the statements calculate the totals of turnover for the month in the context of groups of materials according to subaccounts and synthetic accounts for each warehouse or division.

The final data of the material flow sheets are transferred monthly to the consolidated materials flow sheet, which also provides information about the balances of materials at the beginning and end of the month broken down by groups of materials according to the corresponding synthetic accounts and subaccounts. Data from the consolidated material flow sheet and accumulative sheets are monthly verified with analytical accounting indicators, i.e. with turnover and balance sheets.

Organizations can also draw up a materials distribution sheet, which indicates corresponding accounts and sub-accounts for each area of ​​materials consumption (in value terms). The statement indicates transportation and procurement costs or deviations between the purchase price of materials and their accounting price.

With automated accounting, all accounting registers are compiled using computer technology. The organization's use of accounting automation programs should ensure the formation of basic accounting registers, such as:

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

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

- turnover sheet for materials in transit;

- turnover sheet of materials movement for uninvoiced deliveries.

Conclusion

In conclusion, let us summarize the main results. Based on the studied material, the following conclusions can be drawn.

Material assets are reflected on synthetic accounts at the actual cost of their acquisition (procurement) or at accounting prices.

According to the Methodological Guidelines for Accounting for Inventories, the following are used as accounting prices for materials:

a) negotiated prices;

b) actual cost of materials according to the previous month or reporting period (reporting year);

c) planned - estimated prices;

d) average price of a group of materials.

Calculating the actual cost of procuring each type of raw material requires significant labor and time. Therefore, the actual cost of procurement is calculated by only a small part of organizations for the main types of raw materials. In most organizations, current accounting of material assets is carried out at fixed accounting prices.

When synthetically accounting for material assets at actual cost, deviations of the actual cost of materials from the average purchase price or from the planned cost are taken into account in separate analytical accounts for groups of materials.

When synthetically accounting for material assets at accounting prices, deviations of the actual cost of material assets from their cost at accounting prices are taken into account in synthetic account 16 “Deviation in the cost of material assets.”

Bibliography

1. Federal Law of the Russian Federation of November 21, 2000 No. 129 “On Accounting”

2. Order of the Ministry of Finance of the Russian Federation dated December 26, 1994 No. 170 with subsequent amendments and additions “Regulations on accounting and reporting in the Russian Federation”

3. Order of the Ministry of Finance of the Russian Federation dated June 28, 2000 No. 60n “Methodological recommendations on the procedure for generating indicators of an organization’s financial statements”

4. Astakhov V.P. Accounting (financial) accounting. Textbook allowance. Series "Economics and Management". - Moscow ICC “Mart” Rostov N/A: Publishing center “Mart”, 2003.

5. Blinova T.V. Fundamentals of accounting: Textbook. allowance. - M.: Forum: Infra-M, 2003.

6. Bogachenko V.M., Kiriliova N.A. Accounting: Textbook. allowance. - Rostov N/A: Phoenix, 2003.

7. Accounting: Textbook. for universities/Ed. prof. Yu.A.Babaeva. - M.: UNITY-DAPA, 2003.

8. Accounting: Textbook for university students / Yu.A.Babaev, I.P.Komissarova, M.S.Krasheninnikova; Ed. Yu.A.Babaeva. - M.: UNITY-DANA, 2003.

9. Ivashkevich V.B. Management accounting. Textbook for universities. - M.: Lawyer, 2003.

10. Safronova N. G., Yatsyuk A.V. Financial accounting: Textbook. M: Infra-M, 2003.

11. Sergeev I.V. Enterprise Economics: Textbook. allowance. - M.: Finance and Statistics, 2001.

12. Shuvalova G.G. Enterprise Economics: Workshop. - Vladivostok: DVGTI, 2003.

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Check that there are no entries in the RAUZ registers

To my great surprise, the entered document “Adjustment of register entries” was found in the database, in which, apparently out of ignorance, movements were made in the RAUZ registers, not much - just a few entries. These movements were not reflected in any way in the current mode of operation, since they were not related to the batch accounting used, however, they would interfere with the transition to RAUZ. The problem was solved by reversing the register entries, since the document belonged to a closed period.

Errors in batch accounting registers

When testing the transition to RAUZ, errors were found in the database in the register “Consignments of goods in warehouses (managed accounting)”:

1. “Hanging” amounts without quantity.

As a result of incorrect operation of the program, in cases where products were returned from the buyer in the same month in which they were produced, “stuck” amounts were formed on the remainder of the register - both negative (little) and positive (many). There are no quantities on the balances, but the amounts are hanging.

These amounts were not taken into account in any way when calculating management costs during batch-by-batch calculations. They just hung there, increasing the total balance. You could see them by generating the “Batch Statement” report in the Management Department with grouping by capitalization documents and selection by zero quantity. It was decided to write off these amounts.

2. Balances closed to zero without taking into account any grouping and having +/- taking it into account.

For unknown reasons, balances were found in the register that were closed to zero if the report was generated without a section based on the capitalization documents. When generating a report grouped by capitalization documents, it was clear that some batches had negative balances, while others had positive balances.

To eliminate this error, processing was used that generated a document adjusting register entries, thereby correcting register movements. The treatment was used immediately before the transition to RAUZ.

3. Remains of inventory items not reflected in regulated accounting

There were balances of inventory items hanging in the warehouse without amounts that were not reflected in the regulated accounting. These inventory items were capitalized by a receipt order, but the receipt of goods and services has not yet been made. This is a normal situation. However, during the transition, these positions are not transferred to the RAUZ registers, since the receipt is not properly registered. There are two options: post items to RAUZ manually or enter a receipt of goods and services document.

At this stage, no further problems with the batch register were found.

Checking the correctness of transferring balances from batch accounting to RAUZ

All balances are entered automatically using standard processing, documents are generated for adjusting register entries on the last day of the month, after which RAUZ begins to be applied.

Processing takes the balances from the batch accounting registers and places them in the RAUZ registers. For each accounting section, a separate document for entering balances with an appropriate comment is generated.

It is immediately difficult for users to figure out which adjustment is responsible for what, which balances are entered, and which reports to use now.

I’ll try to organize the information on how to compare balances in batch accounting and RAUZ. All reports must be generated on the last day of the month after which RAUZ begins to apply.

1. Management accounting

1.1. Entering balances of inventories (materials and materials) batches

Amounts and quantities in warehouses must match.

1.2. Entering balances of unclosed expenses from the last month, except for scrap

There should not be quantities in reports in balances, since expenses should be closed at zero at the end of each month. The amounts of balances in batch accounting and RAUZ must match. The presence of balances in these reports indicates that the closing of the previous month was performed incorrectly; small amounts are sometimes neglected, although this is not the best option.

1.3. Entering balances of unclosed costs from the last month for defects

There are no quantities in the reports; expenses in the form of scrap should be closed at zero at the end of each month. The amounts of balances in batch accounting and RAUZ must match.

1.4. Entering balances for materials transferred into operation

It is inconvenient to compare data, since the “Statement of Cost of Materials in Operation” report does not work correctly, combining data from two cost accounting modes: batch and RAUZ.

Therefore, for comparison, we used the universal report “Balances and Turnovers” for batch accounting and the “Statement of Inventory Accounting” for RAUZ.

The quantities must match. Regarding the amounts, the following situation is the following: if the repayment method is “Repay the cost upon transfer to operation,” then the amount is zero, and if the repayment method is “Linear,” then the amount is transferred, despite the fact that it has long been repaid.

This is normal program behavior. The cost of materials transferred for operation, if the method of repayment upon transfer is specified “Repay the cost upon transfer into operation,” is not transferred. With this method of repayment, the cost is written off upon transfer and is not transferred to the cost accounting registers. In the report “Statement of Inventory Accounting” in the accounting section “Materials in Operation” only the initial cost of materials is reflected - the cost that is put into operation and repaid gradually. The repaid value can be viewed in the report “Statement of Materials in Operation Accounting”, but you need to remember that it does not work correctly, combining batch accounting data and RAUZ.

2. Regulated (accounting) accounting

In party accounting, the concept of “accounting” is used everywhere; in RAUZ reports, for some reason, it is called “regulated”; it is obvious that the concepts are identical.

Documents for entering balances in regulated accounting enter balances exclusively into the RAUZ registers and in no case change the data on the accounting accounts.

2.1 Entering balances of inventories (materials and materials) batches

Amounts and quantities for warehouses and items must match. It is advisable to generate reports for both batch accounting and RAUZ grouped by accounting accounts. And ideally, the data for each account should match the ending balance in the turnover sheet for these accounts. Discrepancies negatively affect the formation of opening balances of temporary differences in tax accounting; you need to get rid of them.

Important. It is advisable to harmonize the accounting batch register before switching to RAUZ so that its data coincides with the balances of the accounting accounts.

2.2. Entering balances of unclosed costs from the last month, except for defects and work in progress

In the report on RAUZ, do not pay attention to account 20.01.1 - this is work in progress (WIP), more on that later. There is no quantity in the report, and it should not be in the balances. In a good way, our expenses should be “zero” at the end of each month. The amounts of balances in batch accounting and RAUZ must match (if you do not take into account the work in progress).

The presence of balances in these reports indicates that the closing of last month according to reg. accounting was carried out incorrectly, small amounts are sometimes neglected.

There should also be no discrepancies between accumulation registers and account balances. It is necessary to check and align before switching to RAUZ - so that everything matches. In batch accounting, it is much easier to balance balances than in RAUZ - so it is better to do this in advance.

2.3 Entering balances of work in progress

In the RAUZ report, pay attention only to account 20.01.1 - the suspended balance for work in progress. The amount must coincide with the batch accounting report and the balance sheet for account 20.01.1.

2.4. Entering balances of unclosed costs from last month for defects in production

There is also no quantity in the report; costs in the form of scrap should also be closed “to zero” at the end of each month. The amounts of balances, if any, in batch accounting and RAUZ must match. Also, the amount must match the balance of account 28.01 in the turnover sheet. It is also advisable to close this account completely before switching to RAUZ.

2.5. Entering balances for materials transferred into operation

2. Tax accounting

Here, almost everything is the same as in regulated accounting, except that for tax accounting there are also balances for permanent and temporary differences. In reports on RAUZ, instead of the usual quantities and amounts in indicators, you need to select the quantities of NU and the amount of NU, as well as the amounts of permanent differences (PD) and temporary differences (TD). Otherwise, the report settings for comparing batch accounting data and RAUZ should be used exactly the same as for comparing balances in reg. accounting

Accounting for inventories in warehouses. To provide the production program with appropriate material resources, enterprises create specialized warehouses for storing basic and auxiliary materials, fuel, spare parts and other materials. In addition to the central factory warehouses, in various structural divisions of the enterprise there may be storerooms that perform the functions of intermediate warehouses. Each warehouse is assigned a permanent number by order of the enterprise, which is subsequently indicated on all documents related to the operations of this warehouse. Warehouses must be provided with working scales, measuring instruments and measuring containers.

In warehouses (storerooms), material assets are placed in sections, and within them in groups, types and sizes in stacks, boxes, containers, on racks, shelves, cells, pallets, which ensures their rapid acceptance, release and control over compliance with actual availability established stock standards (limit).

Accounting for materials in the warehouse is carried out by the warehouse manager (warehousekeeper), who is the financially responsible person. He is hired in agreement with the chief accountant of the organization. A standard agreement on full individual financial responsibility is concluded with the storekeeper in the prescribed form.

If the organization’s staffing table does not include the position of warehouse manager, then his duties can be assigned to any employee of the organization with his consent with the mandatory conclusion of an agreement on individual liability. A storekeeper can be released from his position only after a complete inventory of inventory items (material assets) and their transfer according to an act approved by the head of the organization.

For each item number of materials, the storekeeper fills out a material label and attaches it to the place where the materials are stored. The label indicates the name of the materials, item number, unit of measurement, price and limit of availability of materials.

Accounting for the movement and balances of materials is carried out in materials accounting cards. A separate card is opened for each item number, so accounting is called varietal accounting and is carried out only in kind.

The cards are opened in the accounting department or computer center and the warehouse number, name of the material, brand, grade, profile, size, unit of measurement, item number, registration price and limit are written on them. After this, the cards are transferred to the warehouse, and the storekeeper fills out the columns for receipt, consumption and balance of materials.

The storekeeper makes entries in the cards on the basis of primary documents (receipt orders, requirements, invoices, etc.) on the day of the transactions. After each entry, the remaining materials are displayed. Thanks to this, the warehouse has operational information about the status of material stocks. If the balance of materials is higher or lower than the established stock norm, the warehouse manager is obliged to report this to the supply department.

Keeping records of materials is also allowed in materials accounting books that contain the same details as warehouse cards.

In conditions of automation of accounting work and automated management, instead of warehouse accounting cards, systematically compiled machine diagrams-statements of movement and balances of materials are used. Based on primary documents, they reflect the same data as in warehouse records cards. However, unlike numerous cards, machine data sheets only lead to warehouses and financially responsible persons. Machine diagrams are used to monitor the movement and condition of materials in the warehouse and operational production management.

Primary documents, after recording their data on accounting cards, are transferred to the accounting department. Limit cards are transferred as the limit is used, but no later than the 1st day of the next month. The delivery of documents is documented in a register, which indicates the name and numbers of the documents being submitted.

In workshops with storerooms, as well as in reporting enterprises (points, departments, factories), financially responsible persons (heads of points and departments, plant foremen) draw up monthly reports on the movement of material assets and submit them to the accounting department.

When using material reports, there is no need to draw up other documents for material consumption. At the same time, accounting for materials in a sub-report is simplified, since reports of financially responsible persons are used as analytical accounting registers.

Accounting for materials in accounting. All primary documents on the movement of materials from warehouses and departments of the organization are received by the accounting department, where, after appropriate control, they are formed into bundles and then transferred to the computer center (CC). It is at this stage of the accounting process that accounting employees are required to exercise effective control over the legality, expediency and correctness of documenting the operation of the movement of materials. After verification, the primary documents are subject to taxation (by multiplying the amount of materials by the price).

Primary documents on the movement of materials can be transferred directly to the CC, bypassing the accounting department. In this case, control of primary documents is carried out by CC employees.

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

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

In the first option, the accounting department opens analytical accounting cards for each type and grade of materials, in which operations for the receipt and consumption of materials are recorded based on primary documents. These cards differ from warehouse accounting cards only in that they record materials not only in kind, but also in monetary terms. At the end of the month, based on the final data of all cards, quantitative and total turnover sheets of materials are compiled for each warehouse and division. In each turnover sheet, totals of amounts are displayed for each page, for groups of materials, for subaccounts, synthetic accounts and the total for a warehouse or division.

Based on the specified turnover sheets, a consolidated turnover sheet is compiled into which the results of the specified turnover sheets are transferred for groups of materials, subaccounts, synthetic accounts, for warehouses and departments as a whole. Consolidated turnover sheets are compared with synthetic accounting data.

In the second option, all incoming and outgoing documents are grouped by item numbers and at the end of the month, the final data on the receipt and consumption of each type of materials calculated from the documents is recorded in the turnover sheets compiled in physical and monetary terms for each warehouse separately in the context of the corresponding synthetic accounts and sub-accounts . Based on the specified turnover sheets, consolidated turnover sheets are compiled. With the second option, the complexity of accounting is significantly reduced, since there is no need to maintain analytical accounting cards. But even in this case, accounting remains cumbersome, since hundreds and sometimes thousands of item numbers of materials have to be recorded in the turnover sheet.

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

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

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

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

To summarize and group information about the movement of materials, material flow sheets (cumulative sheets) are used. They are compiled for each warehouse (division) separately according to the receipt and consumption of materials, and accounting in them can be carried out according to the actual cost of materials or their accounting prices. At the end of the month, the statements calculate the totals of turnover for the month in the context of groups of materials according to subaccounts and synthetic accounts for each warehouse or division.

The final data of the material flow sheets are transferred monthly to the consolidated materials flow sheet, which also provides information about the balances of materials at the beginning and end of the month broken down by groups of materials according to the corresponding synthetic accounts and subaccounts.

Data from the consolidated material flow sheet and accumulative sheets are monthly verified with analytical accounting indicators, i.e. with turnover and balance sheets.

Organizations can draw up a materials distribution sheet, which indicates the corresponding accounts and sub-accounts for each area of ​​materials consumption (in value terms). The statement indicates transportation and procurement costs or deviations between the purchase price of materials and their accounting price.

With automated accounting, all accounting registers are compiled using computer technology.

The organization's use of accounting automation programs should ensure the formation of the following main accounting registers:

Turnover sheet of materials movement by item numbers in the context of warehouses, divisions, storage locations;
statement of material consumption for orders, batches, redistributions, and other costing units;
turnover sheet for materials in transit;
turnover sheet of materials movement for uninvoiced deliveries.

Continuation. Beginning in "PBU" No. 9 2014

Simplified methods of accounting

The standard recommendations provide small businesses with the opportunity to use a simple form of accounting and using accounting registers (sections 4.1 and 4.2 of the standard recommendations). In the SMP recommendations these forms are named:

• an abbreviated form in which accounting is carried out using double entry without using asset accounting registers, and
• full form, when accounting is carried out through double entry using asset accounting registers.

In addition, the SMP recommendations also indicate a simple accounting system, in which accounting is carried out without the use of double entry. It was stated above that only micro-enterprises can maintain accounting records using a simple system.

In the future we will use the concepts given in the SMP recommendations.

Full form

• fixed assets and depreciation (form No. 1MP);
• inventories (form No. 2MP);
• production costs (form No. 3MP);
• cash (form No. 4MP);
• settlements and other transactions (form No. 5MP);
• sales (form No. 6MP);
• settlements with suppliers (form No. 7MP);
• settlements with personnel for wages (form No. 8MP).

In addition to these statements, you will also need a summary statement (chessboard) (form No. 9MP is given in Appendix 10 to the SMP recommendations).

Each statement is used to record transactions on the corresponding accounting accounts.

The amount for any transaction is recorded simultaneously in two statements:

• in one - by debit of the account, indicating the number of the credited account (in the column “Corresponding account”);
• in the other - according to the credit of the corresponding account and a similar entry of the debited account number.

In both statements, in the columns characterizing the fact of economic life, on the basis of the corresponding primary accounting document, a corresponding entry is made about the content of this fact.

Account balances on the last calendar day of the reporting period in separate statements must be verified with the corresponding data in the primary accounting documents on the basis of which the entries were made (cash reports, bank statements, etc.).

The generalization of systematized information accumulated in statements during the reporting period is carried out in a summary statement. Based on the “checkerboard”, a turnover sheet is compiled (shown in sample 1) and the balances as of the last calendar day of the reporting period are displayed. This turnover sheet is the basis for drawing up the balance sheet of a small business entity.

All applicable statements indicate the reporting period in which they are filled out, and, if necessary, the name of the synthetic accounts. At the end of the reporting period after calculation The results statements are signed by the person (persons) who made the entries.

Corrections of errors made on transactions relating to previous periods, leading to a change in turnover in the current reporting period, are reflected in the statements of the reporting period as an additional entry. Correction of an error must be justified and authorized by those responsible for maintaining the relevant record.

Any correction of an error in the relevant statement must be indicated by the inscription “Corrected” indicating the date of correction and confirmed by the signatures of the persons responsible for maintaining this statement, indicating their last names and initials or other details necessary to identify these persons.

Statement of accounting of fixed assets and depreciation

The statement of accounting for fixed assets and depreciation is an accounting register for the availability and movement of fixed assets (account 01), as well as the calculation of the amount of depreciation charges (account 02 “Depreciation of fixed assets”).

Data on fixed assets is recorded in the statements in a positional manner (one line at a time) for each object or group of homogeneous objects separately.

An organization engaged in construction activities purchased a Wackor IREU 57 vibrator in October for RUB 80,600, including VAT of RUB 12,294.92. When it was put into operation this month, a linear method of calculating depreciation and a useful life of 16 months were established (electric and pneumatic vibrators, according to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated 01.01.02 No. 1, are classified as the first depreciation group group with a useful life of more than one year up to two years inclusive).

The commissioning of the vibrator in October in the accounting records is accompanied by the following entries:

Debit 08-4 Credit 60

- 68,305.08 rub. (80,600 – 12,294.92) - the invoice for the purchased vibrator has been accepted for payment;

Debit 19 Credit 60

- 12,294.92 rub. - the amount of VAT presented by the seller of the vibrator has been highlighted;

Debit 01 Credit 08-4

- 68,305.08 rub. - the vibrator was put into operation as an object of fixed assets;

Debit 69 subaccount “VAT calculations” Credit 19

- 12,294.92 rub. - the VAT amount is accepted for deduction.

Data on the purchased vibrator is entered into the fixed assets and depreciation statement for October 2014:

• in the subsection “Account 01 “Fixed Assets”” the initial cost of the vibrator is indicated as 68,305.08 rubles in column 4, and it is repeated:
• in column 8 as the cost of the object formed on account 08 and
• in column 14 - as the initial cost at the end of October;
• in the subsection “Account 02 “Depreciation of fixed assets”” the depreciation rate is 6.25% (1: 16 × 100%) (column 15), the monthly depreciation amount is 4269.07 rubles (68,305.08 rubles × 6.25 %) (column 16) and the balance of the original cost at the end of the month is 68,305.08 rubles.

A fragment of filling out the statement in question is given in sample 2.

To control the amounts of accrued depreciation from the beginning of operation of fixed assets for all fixed assets, columns 15–22 are provided in the statement.

The organization is registered with the Pioneer 1000 jib crane with an initial cost of 165,000 rubles. When the facility was put into operation in May 2013, a linear method of depreciation was established and a useful life of 30 months (portable jib cranes with a lifting capacity of up to 1.0 tons according to the classification fixed assets are included in the second depreciation group with a useful life of more than two years up to three years inclusive).

Based on the established useful life, the depreciation rate for the crane is 3.33% (1: 30 × 100%). The depreciation charge for the crane in October is reflected by the following posting:

Debit 20 Credit 02

- 5500.00 rub. (RUB 165,000 × 3.33%) - depreciation has been calculated on the jib crane.

The amount of monthly depreciation is RUB 5,500.00. is given in columns 19 and 21 of the statement of accounting for fixed assets and depreciation for October 2014.

As of October 1, depreciation on the crane was accrued for 16 months ((7 + 9), where 7 and 9 are the number of months of its accrual in 2013 and 2014), its amount was 88,000 rubles. (5500 rub/month × 16 months). The residual value of the object as of this date is 77,000 rubles. (165,000 - 88,000), is entered in column 17, the residual cost of the crane as of November 1 is 71,500 rubles. (77,000 – 5500), indicated in column 22 of the statement.

A fragment of filling out the statement in question is given in sample 3.

If there is movement of fixed assets (purchase, construction, manufacturing, disposal), the amounts of their turnover (changes) for the reporting period are calculated and the balance of fixed assets as of the last calendar day of the reporting period is displayed. The movement of fixed assets within the SMP is not reflected in the statement.

In October, the organization sold a concrete mixer SBR-440/380v for 27,500 rubles, including VAT of 4,194.92 rubles, the original cost of which was 69,540 rubles. When the facility was put into operation in April 2011, a straight-line method of calculating depreciation and a useful life of 61 months were established (concrete mixers, according to the classification of fixed assets, are included in the fourth depreciation group with a useful life of more than five years up to seven years inclusive).

The depreciation rate for a concrete mixer is 1.6393% (1: 61 × 100%). Based on this, the monthly depreciation amount is 1140 rubles. (RUB 69,500 × 1.6393%).

At the time of sale, the concrete mixer had been in use for 42 months. ((8 + 12 + 12 + 10), where 8, 12, 12 and 10 are the number of months of its operation in 2011, 2012, 2013 and 2014). During this time, the amount of accrued depreciation amounted to 47,880 rubles. (1140 rubles/month × 42 months), its residual value is 21,660 rubles. (69,540 – 47,880).

The calculation of depreciation in October for a concrete mixer and its sale in accounting are accompanied by the following entries:

Debit 20 Credit 02

- 1140 rub. - depreciation has been calculated for the concrete mixer;

Debit 76 Credit 91-1

- 27,500 rub. - the buyer’s debt for the concrete mixer is reflected;

Debit 91-2 Credit 68 subaccount “VAT calculations”

- 4194.92 rub. - the amount of VAT on the sold concrete mixer has been accrued;

Debit 01 subaccount “Disposal of fixed assets” Credit 01

- 69,540 rub. - the initial cost of the object is written off;

Debit 02 Credit 01 subaccount “Disposal of fixed assets”

- 47,880 rub. - the amount of accrued depreciation is written off;

Debit 91-2 Credit 01 subaccount “Disposal of fixed assets”

- 21,660 rub. - the residual cost of the concrete mixer is taken into account in other expenses;

Debit 51 Credit 62

- 27,500 rub. - money has been received for the concrete mixer.

When determining the balance of other income and expenses on account 91 for October, the profit from the sale of a concrete mixer will be taken into account - 1645.08 rubles. (27,500 – 4194.92 – 21,660).

A fragment of filling out the statement in question is given in sample 4.

These statements on the amounts of accrued depreciation charges are used to reflect operations on their movement in statements according to forms No. 3MP “Statement of Accounting for Production Costs” and No. 4MP “Statement of Accounting for Cash and Capital”.

If an entity has a significant number of fixed assets, then it is advisable to keep records of them using inventory cards or inventory books. An organization can develop forms for these documents independently, using standardized forms as samples (approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7):

• · inventory card for accounting of fixed assets (form No. OS-6);
• · inventory card for group accounting of fixed assets (form No. OS-6a);
• · inventory book for accounting of fixed assets (form No. OS-6b), -

or directly use these unified forms.

This statement also separately takes into account fixed assets acquired (received) by SMP exclusively for provision for a fee for temporary use (temporary use and possession) for the purpose of generating income (income investments). It is quite appropriate to use the statement in Form No. 1MP for accounting of intangible assets and their depreciation (accounts 04 “Intangible assets” and 05 “Amortization of intangible assets”).

Inventory accounting sheet

The statement in question is used for accounting of inventory, finished products and goods reflected on accounts 10 and 41. The inventory record sheet is maintained separately for inventories and goods in the context of all types of values, regardless of whether or not there was movement during the reporting period of those or other values.

In an organization engaged in production activities, the balance of inventory as of October 1 was 350 units, their actual cost was 152,640 rubles, the amount of transportation costs attributable to this balance was 18,564 rubles.

During October, 910 units of industrial equipment were purchased for the amount of 402,110 rubles. The supplies arrived in ten batches, the dates of their receipt, unit cost and actual cost of each batch are given in Table 1. For the delivery of each batch of materials, the organization paid 5,000 rubles, including VAT of 762.71 rubles, the total amount of transportation costs for those delivered to October MPZ - 42,372.90 rubles. ((RUB 5,000.00 – RUB 762.71) × 10).

After one working day (October 1, 3, 7, 9, 13, 15, 17, 21, 24, 27, 29, 31), 80 units of inventories are transferred to production; 12 such transfers were made per month.

Inventory inventories, when released into production or otherwise disposed of in accordance with the organization's accounting policy, are valued at their average cost.

At the beginning of the month, there was an advance payment in the amount of 81,712 rubles to pay for the supplied materials and equipment; during October, 250,000 rubles were transferred to the supplier twice, including VAT of 38,135.59 rubles. (250,000 rubles / 118 × 18), while 50,000 rubles were transferred to the transport organization on October 1.

The receipt of the first batch of goods is accompanied by the following transactions:

Debit 10 Credit 60

- 35,600 rub. - the debt for the first batch of supplied materials is reflected;

Debit 19 Credit 60

- 6408 rub. (RUB 35,600 × 18%) - the amount of VAT presented by the supplier of goods and materials is allocated;

- 42,008 rub. (35 600 + 6408) - the debt to the supplier was repaid due to the previously transferred prepayment;

Debit 10 subaccount “Transportation expenses” Credit 60

- 4237.29 rub. - the debt to the transport organization for the delivery of this batch of goods is reflected;

Debit 19 Credit 60

- 762.71 rub. - the amount of VAT billed by the transport organization is allocated;

Debit 68 subaccount “VAT calculations”

- 7170.71 rub. (6408 + 762.71) - the amount of VAT accepted for deduction;

Debit 60 subaccount “Settlements for advances issued” Credit 51

- 50,000 rub. - funds transferred to the transport organization;

Debit 60 Credit 60 subaccount “Settlements for advances issued”

- 5000 rub. - the debt to the transport organization for the transportation of the first batch of goods was repaid.

A fragment of filling out the inventory accounting sheet for October 2014 upon receipt of the first batch of goods and materials is shown in sample 5.

The total quantity and total value of inventories are determined as the combination of the quantity and value of inventories at the beginning of the month and those received during the month. These values ​​will be 1260 units respectively. (350 + 910) and 554,750.00 rub. (152,640.00 + 402,110.00). Based on this, the average cost per unit of inventories is 440.28 rubles/unit. (RUB 554,750.00 / 1260 units).

The amount of transportation costs attributable to the total number of inventories reached 60,936.90 rubles. (18,564.00 + 42,372.90) and amounts to 10.98% (RUB 60,936.90: RUB 554,750.00 × 100%) of the cost of inventories.

Since 12 transfers of inventory were carried out in October, the total number of disposed stocks is 960 units. (80 units × 12). Therefore, the cost of inventories transferred to production during the month, included in expenses for ordinary activities, will be 422,666.80 rubles. (440.28 rubles/unit × 960 units). Transportation costs attributable to the transferred inventories are equal to RUB 46,409.03. (RUB 422,666.80 × 10.98%).

In accounting, when writing off the cost of inventories and associated transportation costs, the following entries are made:

Debit 20 Credit 10

- 422,666.80 rub. - the actual cost of inventories transferred into production in October was written off;

Debit 90-2 Credit 10 subaccount “Transportation expenses”

- 46,409.03 rub. - expenses for ordinary activities take into account the amount of transportation costs attributable to the inventories transferred to production.

As of November 1, the organization had 300 units left. (1260 – 960) MPZ, their actual cost is 132,081.20 rubles. (554,750 – 422,668.80), and this balance accounts for RUB 14,527.87. (60,936.90 – 46,409.03) transportation costs.

In the inventory accounting sheet, it is more correct to indicate data on each transfer to production. Cost indicators are filled in after determining the average cost per unit of inventories. With each transfer, 80 units of materials are moved, the actual cost of which is 35,222.22 rubles. (440.28 rubles/unit × 80 units). The transferred batch of MPZ accounts for 3869.01 rubles. (RUB 35,222.22 × 10.98%) transportation costs.

A fragment of filling out the inventory accounting sheet for October 2014 during the 12th transfer of inventory into production is shown in sample 6.

If there are two or more financially responsible persons in the organization, it is advisable to keep the statement in question for each such person. Based on the final data of these statements, a summary statement is compiled in form No. 2MP (in the context of financially responsible persons, No. 2MP-sv), which summarizes and systematizes cost information on balances and changes for the reporting period in the composition of inventories in general for the SMP .

Data on the release of materials (goods) into production (sale) are recorded from the statement in question, respectively, in the statement of accounting for production costs (Form No. 3MP) or accounting for sales (Form No. 6MP), if their disposal is related to sales.

Both standard recommendations and SMP recommendations suggest using this statement for accounting for the value added tax presented by SMP when purchasing inventories, works, and services. It is proposed to keep VAT accounting based on invoices of suppliers, contractors, transport and other organizations separately:

• on taxable and non-taxable activities, as well as
• investments in non-current assets and current activities.

For correctness, when using the statement in question to account for VAT, you should change the header of the sheet of the statement used: instead of account 10, account 19 suggests itself.

The amount of VAT claimed by SMP for deduction must correspond to tax accounting data.

A fragment of filling out the statement when accounting for VAT for October 2014 upon receipt of the first batch of goods in example 4 is given in sample 7.

Production cost sheet

A separate statement of this kind can be opened to account for capital investments. In this case, in the header of the sheet used, the name of column 2 “Type of products, works, services” changes to “Fixed assets”, and in the names combining columns 4–10 and 11–14, account 20 changes to account 08, in column 11 count 41 - to count 01.

A fragment of filling out such a statement when accounting for capital investments for October 2014 when purchasing a vibrator in example 1 is given in sample 8.

In the statement of accounting for production costs, costs on the debit of account 20 are collected from the credit of various accounts based on the data contained in other statements:

• accounting of fixed assets and depreciation;
• inventories;
• cash and capital;
• settlements and other operations, etc., -

as well as directly from individual primary accounting documents.

Administrative expenses accounted for on account 26 “General business expenses” and expenses related to commercial activities, in accordance with the accounting policy of the organization, can (clause 9, 20 PBU 10/99, instructions for using the chart of accounts):

• be included in the cost of products, works, services (written off from accounts 26 and 44 to the debit of accounts 20, 23, 29);
• treated as conditionally constant directly in the cost of sales of the reporting period in which they arose (written off from accounts 26 and 44 to the debit of subaccount 2 of account 90).

When distributing management costs by type of product produced, their total amount is reversed in red (or black with a minus). The data of its distribution in accordance with the provisions established by the accounting policy are indicated in black along the lines (objects) of cost accounting by type of product (work, service).

A fragment of the statement under consideration with the distribution of management costs in accordance with the provisions established by the accounting policy - in proportion to the cost of materials used by type of product RUB 121,408.89. (181,754 × (256,780: (256,780 + 127,630))) and 60,345.11 rubles. (181,754 × (127,630: (256,780 + 127,630))) - given in sample 9.

In the second case, when writing off costs directly for products (work, services) sold in the reporting period, management expenses are debited to account 90 or 99 when choosing a reduced working chart of accounts without using account 90:

Debit 90-2 (99) Credit 26 (20 subaccount “Management expenses”)

- 181,754 rub. - management costs are included in expenses for ordinary activities.

This amount is reflected in column 16 of the statement in form No. 6MP.

After determining the costs of finished products (works, services), their actual cost is identified, which is written off from the credit of account 20 to the debit of the corresponding accounts in the areas of use of products (works, services) - to the warehouse (account 41), sales (account 90 or 99 when choosing a shortened working chart of accounts without using account 90), etc.

The balance of work in progress at the beginning of the reporting period is shown in the statement according to the relevant data in the statement in Form No. 3MP for the previous reporting period, and the balance at the end of the reporting period is determined by acts of inventory of work in progress or by accounting data.

Cash accounting statement

To account for funds accounted for in accounts 50, 51, etc., a statement with the same name is used (form No. 4MP).

To reflect transactions recorded on one synthetic accounting account, a separate sheet of the statement can be used.

If there are a small number of facts of economic life per month, it is possible to use one sheet of the statement to reflect transactions recorded on several synthetic accounting accounts. In this case, the required number of lines is allocated for each account in the statement. Column 3 records the number and name of the accounting account, facts of economic life, name, date and number of the primary accounting document. The results of balances and changes (turnovers) for the reporting period are calculated for each account. The totals for the statement as a whole are not calculated in this case.

Entries in the statement of transactions on the current account and other bank accounts are made on the basis of bank statements and documents attached to them. The execution and execution of transactions on the current account are carried out in accordance with the Regulations on the rules for the transfer of funds (approved by the Bank of Russia on June 19, 2012 No. 383-P).

A fragment of filling out the statement in question when transferring funds to a transport organization in example 4 is given in sample 10.

Entries in the statement of cash transactions are made on the basis of the cash book. Its registration is regulated by the Procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses (approved by the order of the Bank of Russia dated March 11, 2014 No. 3210-U).

The statement in question is also proposed to be used for accounting of sources of financing the activities of SMP: accounts 80 “Authorized capital”, 84 “Retained earnings (uncovered loss)”, 99 “Profits and losses”.

An example of filling out column 3 of the statement when using one sheet of the statement to account for sources of financing is given in sample 11.

The statement proposes to register transactions of the current reporting period to form the financial result on account 99:

• debit - losses from sales and expenses from other operations are reflected, and
• on the loan - profit from sales and income from other operations -

and the financial result for the reporting period is calculated.

Since at the end of the reporting period the financial result can be either positive (profit made) or negative (loss), then in the statement under consideration two columns will be needed to possibly reflect them: 13 “Debit”, 14 “Credit”.

A fragment of filling out the statement of sale in question for the SBR-440/380v concrete mixer in example 3 is given in sample 12.

Statement of accounting of settlements and other operations

The statement of accounting for settlements and other transactions is used to record transactions on accounting accounts, including subaccounts that require further detailing of accounting data. These accounts include: 58 “Financial investments”, 66 “Settlements for loans”, 68 “Calculations for taxes and fees”, 69 “Calculations for social insurance and security”, 76 “Settlements with various debtors and creditors”. A separate statement sheet can be used for each account.

When using one sheet of the statement to keep records of several synthetic accounting accounts, the required number of lines is allocated to each of them. In column 2 the account number and name are recorded, then in the same column the types of calculations (payments), the name of the organization, and the full names of employees are recorded.

An example of filling out column 2 of the statement is given in sample 13.

A fragment of the statement of settlements with accountable persons for December 2014 is given in sample 14.

In the balance sheet of simplified financial statements, short-term receivables (maturity period - no more than 12 months after the reporting date) should be included in the group of items “Financial and other current assets”, and short-term accounts payable - in the group of items “Accounts payable”. So, when drawing up the balance sheet as of December 31, 4,500 rubles were reported to Smolov for travel expenses. are taken into account when forming the indicator indicated under the article “Financial and other current assets”, and the compensation due to Yartsev in the amount of 300 rubles. (6300 – 6000) for overexpenditures issued to him for the business trip report is taken into account when forming the indicator entered under the item “Accounts payable”.

Sales record sheet

To account for sales revenue and determine the financial result from sales of SMP, it is recommended to use a statement with the same name (Form No. 6MP).

The statement combines accounting for settlements with buyers and customers (account 62) and sales of products (works, services) (account 90 or 99 when choosing an abbreviated working chart of accounts without using account 90).

Entries in the statement are made in a positional manner for each account (buyer, type of product) when shipping or releasing products (work, services) to the buyer (customer). The cost is reflected at sales prices according to invoices presented to buyers (customers). The cost of shipped (dispensed) products (works, services) is offset against the credit of accounts for accounting for inventory or production costs.

The financial result when using this statement is determined as the difference between the data in the columns for sales prices and the actual cost.

Fragment of filling out the sales accounting sheet when selling in example 3:

• concrete mixers SBR-440/380v - shown in sample 15;
• determining the financial result of this sale - in sample 16.

Statement of accounts payable to suppliers

The statement in question is used to account for settlements with suppliers, recorded on account 60. The statement is opened by transferring the balance of the organization's debt and advances issued to suppliers from the statement for the previous reporting period.

In the credit statement of account 60, the data of the invoices of suppliers and contractors for work and services performed, as well as for material assets received, are recorded in a positional manner.

The debit reflects transactions for paying invoices of suppliers and contractors (credit of accounts 51, etc.).

The balance at the end of the reporting period is displayed for each supplier separately for receivables and payables.

A fragment of filling out the statement in question in relation to the supplier of goods and materials upon receipt of the first batch of them in example 4 is given in sample 17.

Sample 18 shows a fragment of the considered statement of accounting for settlements with suppliers in relation to a transport organization when funds are transferred to it.

Statement of accounting of settlements with personnel for remuneration

Both standard recommendations and SMP recommendations suggest using the statement in question as a payment document to process the issuance of amounts due to employees from the SMP cash desk. This is indicated by the names of columns 2, 3 and 17, respectively “Last name, first name, patronymic of the employee”, “Position, personnel number” and “Receipt of receipt”.

In the information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting””, officials indicated that document forms continue to be mandatory for use , used as primary accounting documents, established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents).

Based on this, the use by a small business entity of the proposed form of a statement of accounting of settlements with personnel for wages as a payment document, in our opinion, will be somewhat incorrect.

When using the aforementioned payroll sheet or a unified form of payroll sheet (form No. T-51, approved by the same resolution of the State Statistics Committee of Russia No. 1), the form of the proposed sheet can be slightly modified by changing the name of columns 2 and 3 to “Structural unit, department , categories of employees" and "Division number". And then the statement will contain data on wages and other payments and remunerations to employees of structural units, departments, groups and deductions made from them.

Thus, in the section of the statement “Accrued: Credit to account 70 - debit of accounts” the accrued amounts for wages (including bonuses) for work performed, calculated on the basis of accepted systems and forms of remuneration, allowances, additional payments and other payments provided for by current legislation and local acts of the subject, by categories of workers, types of activities, etc.

At the same time, all deductions are deducted from the accrued amounts for wages of employees in the section “Withheld: Debit of account 70 - credit of accounts” in accordance with the current legislation: personal income tax, amounts of advances issued, amounts not returned in a timely manner by accountable persons, amounts under writs of execution in favor of various organizations and other persons.

Column 17 “Receipt for receipt” is not needed in such a statement.

In October, an organization engaged in the production of sporting goods accrued payments and benefits to employees in the amount of 437,200 rubles, of which 353,922 rubles. accrued to employees of main production, 83,278 rubles. - employees of administrative and economic management. This month, workers of the main production carried out the installation of a production line, which was put into operation at the end of the month, and the dismantling of a fixed asset facility that was being decommissioned, for which they were accrued RUB 25,237 and RUB 14,833, respectively. At the beginning of October, the arrears in payment of wages amounted to 213,057.00 rubles, and it was repaid on October 2 by transferring funds to the employees’ card accounts. On October 17, wages for the first half of October were transferred to the employees’ card accounts. From the accrued amounts of wages to employees for October, the organization withheld 53,794 rubles as personal income tax.

Taking into account the above, the following entries were made in the organization’s accounting in October regarding wages:

Debit 70 Credit 51

- 213,057 rub. - wages for the second half of September were transferred to employees’ accounts;

Debit 70 Credit 51

- 170,000 rub. - wages for the first half of October were transferred to the accounts of employees;

Debit 08 Credit 70

- 25,237 rub. - wages were accrued to employees who installed the equipment;

Debit 20 Credit 70

- 313,852 rub. (353,922 – 25,237 – 14,833) - wages accrued to employees of the main production;

Debit 26 Credit 70

- 83,278 rub. - wages accrued to management employees;

Debit 91-2 Credit 70

- 14,833 rub. - wages were accrued to workers for dismantling the removed facility;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”

- 53,794 rub. - personal income tax was withheld from employee wages for October.

As of November 1, the balance of wage arrears will be 213,406 rubles. (213,057 – 213,057 – 170,000 – 53,794 + 437,200).

The accrual of payments and remunerations to employees for October is presented in sample 19, while payments made and personal income tax withholding are presented in sample 20.

Information contained in the statement of accounting of settlements with personnel for wages, is used to calculate the amounts of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The accruals themselves, as mentioned above, are reflected in the statement of accounting for settlements and other transactions.

End of example 5

Let us add the condition of the example: when calculating insurance premiums to state extra-budgetary funds, the organization uses the general tariffs of insurance premiums: 22% - in the Pension Fund of Russia, 2.9% - in the Federal Social Insurance Fund of Russia, 5.1% - in the Federal Compulsory Medical Insurance Fund. The income of employees included in the base for calculating insurance premiums, calculated on an accrual basis from January to October, did not exceed 624,000 rubles. When calculating insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, a tariff of 0.7% is used. As of September 30, the organization had arrears in insurance contributions to the Pension Fund in the amount of 96,250 rubles, to the Federal Compulsory Medical Insurance Fund - 22,312.50 rubles, to the Federal Social Insurance Fund of Russia for insurance in case of temporary disability and in connection with maternity (FSS, subaccount 1) - 12,687.50 rubles, in the FSS of Russia for insurance against accidents at work and occupational diseases (FSS, subaccount 2) - 3062.50 rubles. The amounts due were transferred to the Treasury account on October 2.

In October, employees of the main production who installed equipment were awarded 25,237 rubles. Insurance premiums are calculated from this amount:

to the Pension Fund - 5552.14 rubles. (RUB 25,237 × 22%);

FFOMS - 1287.09 rub. (RUB 25,237 × 5.1%);

FSS, subaccount 1 - 731.87 rubles. (RUB 25,237 × 2.9%);

FSS, subaccount 2 - 176.66 rubles. (RUB 25,237 × 0.7%).

The accrual of these amounts in accounting is reflected as follows:

Debit 08 Credit 69 subaccount “Settlements with the Pension Fund of the Russian Federation” (“Settlements with the Federal Compulsory Medical Insurance Fund”, “Settlements with the Federal Social Insurance Fund of Russia subaccount 1”, “Settlements with the Federal Social Insurance Fund of Russia subaccount 2”)

- 5552.14 rub. (1287.09, 731.87, 176.66) - insurance contributions to the Pension Fund (FFOMS, Federal Social Insurance Fund of Russia for both types of social insurance) have been calculated.

Data on the accrual of insurance premiums for October for the given groups of employees and types of work (main production, management, equipment dismantling) are shown in Table 2.

A fragment of filling out the statement of accounting for calculations and other operations is given in sample 21.

Note that in the version of the statement proposed by the standard recommendations, in column 18 it was proposed to reflect contributions to social insurance.

Summary sheet (chess) No. 9MP

This statement is intended to summarize current accounting data and mutual verification of the correctness of the entries made in the accounting accounts.

The statement is opened for the reporting period and serves to record data on the debit and credit of each accounting account separately.

In the statement, accounts are recorded vertically in ascending order of their numbers, and horizontally - in order of increasing statements numbers.

The summary statement is filled out by transferring credit turnover from the applicable statements (the data in the “Corresponding account” column is used) and posting them to the debit of the corresponding accounts.

Upon completion of posting, the amount of debit turnover for each account is calculated, which must be equal to the debit turnover reflected for this account in the corresponding statement.

The identified amounts on the debit of each account are summed up, and their total should be equal to the total amount of turnover on the credit of the accounts.

Sample 22 shows a fragment of filling out a chess sheet based on the data in example 5 regarding scores 69 and 70.

Debit and credit turnovers for each applicable account are transferred to the turnover sheet, which calculates the balances for each account as of the last calendar day of the reporting period.

A fragment of filling out the turnover sheet for accounts 69 and 70 mentioned in example 5 is given in sample 23.

The ending follows

Sample 1

Sample 2

Sample 3

Sample 4

Table 1

Sample 5

Sample 6

Sample 7

Sample 8

Sample 9

Sample 10

Sample 11

Sample 12

Sample 13

Sample 14

Sample 15

Sample 16

Sample 17

Sample 18

Sample 19

Sample 20

table 2

Sample 21

Sample 22

Sample 23

The full form of accounting involves the use of a set of statements to register the facts of the economic life of a small business entity. The SMP is proposed to approve statements following the example of the forms given in the appendices to the standard recommendations or to the recommendations of the SMP.

Errors in statements are corrected by crossing out the incorrect text or amount and writing the correct text or amount above the crossed out. The strikethrough must be done with a thin line so that the incorrect entry can be read.

If there is movement of fixed assets (purchase, construction, manufacturing, disposal), the amounts of their turnover (changes) for the reporting period are calculated and the balance of fixed assets as of the last calendar day of the reporting period is displayed.

If an entity has a significant number of fixed assets, then it is advisable to keep records of them using inventory cards or inventory books.

The cost of valuables is determined and reflected in the statement based on the costs of their acquisition according to the documents of suppliers, transport organizations, etc.

The total quantity and total value of inventories are determined as the combination of the quantity and value of inventories at the beginning of the month and those received during the month.

For analytical and synthetic cost accounting for production of products (performance of work, provision of services) and for capital investment costs, the production cost accounting sheet is used.

In one statement you can keep track of costs for the production of products (works, services) by their types and for production management.

Costs attributable to unfinished products continue to be listed on account 20 for the types of products (works, services) produced as work in progress.

The statement of accounting for settlements and other transactions is used to record transactions on accounting accounts, including subaccounts that require further detailing of accounting data.

Entries in the statement are made in a positional manner (one line at a time). The results of balances and changes (turnovers) for the reporting period are calculated for each account. The totals for the statement as a whole are not calculated in this case.

Outstanding receivables are listed in the statement at selling prices.

The Bank of Russia's instruction No. 3210-U prescribes the issuance of cash for wage payments according to payroll statements or payroll statements (unified forms No. T-49 and T-53 (OKUD codes 0301009 and 0301011, respectively), approved by a resolution of the State Statistics Committee of Russia dated 01/05/04 No. 1) (clause 6 of instructions No. 3210).

In accounting, accrued amounts of payment for equipment installation work are recorded on account 08, for dismantling - on account 91-2.

Information contained in the statement of accounting of settlements with personnel for wages, is used to calculate the amounts of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.

Accounting for the facts of economic life in the SMP, which uses an accounting form based on the use of statements, is completed at the end of the reporting period by calculating the results of turnover in the applied statements and mandatory transfer of them to the summary statement (chessboard) in form No. 9MP.

Documentation of inventories creates a defining moment in compliance with legal asset accounting requirements. The main task of accounting for inventories (MPI) is the timely reflection in the accounting of their movement, reliable registration of receipts and disposals.

Documentation of inventories - main points

Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n approved the Guidelines for accounting of inventories. The guidelines establish the procedure for accounting for inventories in organizations (except for credit and budget institutions). According to the guidelines, organizations may adopt internal regulations on documentation of inventories, develop your own instructions, as well as forms of primary documents.

All primary Documentation of receipt and consumption of inventories must ensure proper control over the receipt, release, disposal, and movement of the organization's inventories. It is necessary to establish a list of officials of the organization responsible for the receipt and release of inventories, as well as those who have the right to sign primary documents.

Timely correct documenting the movement of inventories will allow the organization to determine the reliable actual cost of inventories and implement proper control over their safety. Well-established inventory accounting is of great importance, for example, to ensure uninterrupted production of products or provision of services, performance of work in which it is necessary to have operational data on the availability of remaining raw materials.

Documentation of the movement of inventories should provide a continuous reflection of the movement of inventories and allow for quantitative accounting. The organization has the right to use unified document forms approved by the State Committee of the Russian Federation on Statistics, industry forms adopted by federal executive authorities, as well as independently developed forms containing mandatory details determined by the Law “On Accounting” dated December 6, 2011 No. 402-FZ :

• Title of the document;
• date;
• name of the organization that issued the document;
• content of the economic fact;
• natural and (or) monetary meter indicating the unit of measurement;
• positions of the persons who made the transaction, their signatures with a transcript.

How the receipt of inventories and their internal movement are recorded

When the material is received from the supplier, along with the goods, the organization receives shipping documents: invoices, demands-orders, waybills, certificates, quality certificates, etc.

Documentation of receipt of inventories occurs by filling out the receipt order form No. M-4, or a stamp is placed on the supplier’s document, replacing the filling out of the receipt order and containing all its details.

Download Form M-4 from the website.

If, upon acceptance of materials, discrepancies are found in the quantity, assortment, quality and other data on the documents, a special commission must draw up a report in form M-7. Download Form M-7 from the website.

When purchasing material by an accountable person, the inventory is capitalized in accordance with the generally established procedure.

The warehouse may also receive its own products intended for internal consumption, as well as returnable waste and materials obtained after dismantling fixed assets. Such receipt of material, as well as transfer between departments, is documented with invoices for internal movement according to the standard interindustry form M-11. Learn the rules for filling it out in the material. .

How to document the receipt and consumption of inventories in a warehouse

The release of material into production is usually carried out on the basis of approved limits. When releasing materials from the warehouse to their own departments, limit and intake cards (form No. M-8), requirement-invoice (No. M-11), and invoice (No. M-15) are drawn up.

Limit cards are used when the same materials are systematically released into production. Also, the purpose of their use is to monitor compliance with established limits.

Download the form of limit-fence cards form M-8 on the website.

Form No. M-15 is used when transferring inventories to geographically remote divisions of the organization.

Based on the received primary documents at the places where inventories are stored, the materially responsible person keeps their quantitative records in warehouse accounting cards, and if the quantity of items is small, the cards can be replaced with a warehouse accounting book. Their forms and sample filling can be found in the articles:

• ;

Material assets transferred for use lose their quality over time. For example, such goods as inventory and tools are subject to deregistration upon expiration of their service life. For this purpose, an act is drawn up, the form of which can be found in the article .

Results

At documenting the receipt and consumption of inventories the requirements of the law must be observed, especially regarding the presence in the documentation of all mandatory details. The inventory accounting system must be organized in such a way that it ensures timely, reliable and complete reflection of material assets on accounting accounts, and it is possible to maintain proper control over their movement.