Wiring materials have been capitalized. Postings for the receipt and acquisition of materials using practical examples. Typical transactions for receipt of goods from a supplier

The movement of goods and materials from the moment of acceptance into the warehouse until the moment of leaving the enterprise's warehouse must be documented and promptly reflected in accounting. The accounting department of an enterprise is responsible for general management and control over the correctness of document maintenance. Accounting for inventory items in accounting, postings and documents used when processing transactions must comply with legal standards and accepted by the enterprise accounting policy.

Document flow at an enterprise can be carried out using standardized forms or in accordance with Federal Law N 402-FZ “On Accounting” as amended. dated 05/23/2016 using your own documentation forms, provided they contain all the required details.

Document flow when accounting for inventory items

Documents for registration of operations for the movement of goods and materials at the enterprise

Reflection of receipt of inventory items in accounting

Accounting entries for accounting for receipt of inventory items

Reflection of the movement of inventory items in accounting

The movement of inventory items between warehouses is reflected by the correspondence of analytical accounting accounts within the corresponding balance sheet account.

Reflection of disposal of inventory items in accounting

The disposal of goods and materials when they are transferred to production or released to customers is reflected by the following entries:

In relation to materials, you can often find such an abbreviation as goods and materials - inventory items. Unlike inventories, inventory and materials mean any property of the enterprise - materials, goods, fixed assets, work in progress, etc. Let's consider the accounting entries for the receipt of materials from the supplier to the warehouse.

The materials relate to the enterprise's inventory, that is, to current assets. Accounting for materials is maintained on account 10 “Materials”, the account is active.

Like any other asset, materials can enter the enterprise in several ways:

• Purchase;
• Own production;
• Free transfer, etc.

Capitalization of materials

To account for the cost of materials, one of the following options is most often used:

• At actual cost;
• At discounted prices.

When accounting for the second option, accounts 15 “Procurement and acquisition of MC” and 16 “Deviation in the cost of MC” are used.

Receipt at discount prices

Afina LLC uses the method of accounting for the cost of inventories at discount prices. A batch of raw materials (flour) of 100 kg was purchased for the amount of 2,360 rubles, incl. VAT 360 rub. Accepted discount prices for this nomenclature are 25 rubles/kg.

Materials have been capitalized to the warehouse at accounting prices; transaction:

In the case where the accounting value is lower than the actual value, the deviation entry will look like:

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Receipt at actual prices

Snezhinka LLC purchased 500 kg of paint for 29,500 rubles, including VAT of 4,500 rubles. 4,720 rubles were paid for delivery, including VAT 720 rubles.

Materials received from wiring supplier:

Accounting for inventories in a warehouse

The receipt of goods at the warehouse is reflected using accompanying documents from the supplier:

• TN or TTN;
• Universal transfer document.

According to these documents, a receipt order M-4 is created at the warehouse, and form M-17 is filled out based on its indicators:

Since 2013, the requirement for unified forms has been abolished, but many enterprises continue to use them, since it is advisable to develop their own forms only for cases where the existing ones do not allow the necessary information to be reflected.

Accounting for transportation and procurement costs

Transportation and procurement costs include:

• Loading and transportation costs;
• Commission fees to intermediaries (suppliers);
• Travel expenses;
• Storage fees at travel points;
• Lost in transit;
• Interest on provided targeted loans and loans, etc.

TZR can be taken into account in three ways:

• There are 10 accounts on a special subaccount;
• On the 15th count;
• Included in the actual cost of materials.

TZR increase the cost of materials only when accounting at actual cost. If an organization uses a separate accounting method for inventory and equipment, then they are written off as expenses also according to special rules.

When using the first two methods, TZR are written off once a month. Formula for calculating the distribution coefficient for writing off TZR:

The amount of TZR to be written off is calculated using the formula:

• Inventory expenses for the period * Inventory and production coefficient.

If the share of material and materials in the period is no more than 10% of the consumption of materials, then this amount can not be distributed, but written off entirely to cost accounts.

Inventory assets (TMV) are the tangible property of an organization related to working capital. Let's take a closer look at how inventories, transactions and documents are kept in accounting.

In accounting, inventory items are material assets that will be used in the manufacture of finished products. To account for inventory items in accounting, the active account 10 “Materials” is primarily intended. At enterprises, for more convenient accounting, sub-accounts are opened for account 10 by type of materials:

Methods for acquiring inventory items in an organization can be different, for example:

• Purchase of goods and materials from a counterparty for non-cash payment ( discussed in example 1);
• The organization issues cash to the employee for the purchase of inventory items ( studied in example 2 and example 3).

Subsequently, purchased and capitalized goods are transferred to production. When transferring materials into production, an enterprise can write off the cost for accounting purposes by indicating in its accounting policy one of the following methods:

For tax accounting purposes, the cost of written-off materials is determined in accordance with clauses 2 and 4 of Art. 254 Tax Code of the Russian Federation.

Materials can be written off:

• For main production (count 20) ( example 4);
• For auxiliary production (account 23);
• For general production expenses (account 25);
• For general business expenses (account 26) ( example 5).

Postings for accounting of inventory items in accounting

Example 1. Purchase of goods and materials from a counterparty by bank transfer

The acquisition of inventories (MPI) by bank transfer is regulated by clauses 5-11 of PBU 5/01, clause 1 of Article 254 of the Tax Code of the Russian Federation.

The organization VESNA LLC purchases production materials from the supplier UYUT LLC for a total amount of 59,000 rubles, incl. VAT 18% - 9,000 rub.

Purchase of materials for non-cash transactions:

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Example 2. Purchase of goods and materials for cash with VAT

The organization VESNA LLC issued funds to employee A.A. Ivanov. in the amount of 15,000 rubles. from the organization's cash desk for the purchase of goods and materials. The employee provided an advance report for the amount issued.

Purchasing materials through an accountable person posting:

Example 3. Purchase of goods and materials for cash without VAT

The organization VESNA LLC issued funds to employee A.A. Ivanov. in the amount of 20,000.00 rubles from the organization’s cash desk for the purchase of inventory and materials. An employee purchased goods and materials in a retail store using a sales receipt without VAT and spent more than what was issued Money for RUB 2,500.00 The employee submitted an advance report for the amount issued.

Purchase of materials without VAT through an accountable person posting:

Example 4. Write-off of materials to main production

The organization VESNA LLC transfers 70 pieces of 4x4 boards into production for the manufacture of finished products. In accordance with the accounting policy, materials are written off at the average price.

According to the “4x4 Boards” nomenclature, the organization had a balance of 150 pieces for a total amount of 40,500.00 rubles:

• Let's calculate the average cost: 40,500.00 / 150 = 270.00 rubles;
• Let's calculate the cost of the material transferred to production: 70 * 270.00 = 18,900.00 rubles.

Write-off of materials to main production - postings and documents:

Example 5. Write-off of materials for general business expenses

The organization VESNA LLC transferred 50 pieces of notebooks and 100 pieces of pens to the Accounting department. According to the accounting policy, the cost of materials is written off at the average price.

The organization had balances in the range of Notebooks in the amount of 400 pieces for a total amount of 10,280.00 rubles, in the range of Pens in the amount of 550 pieces for a total amount of 8,525.00 rubles.

Let's calculate the average cost:

• notebooks 10,280.00 / 400 = 25.70 rubles;
• pens 8,525.00 / 550 = 15.50 rub.

Let's calculate the cost of written-off material for general business expenses:

• notebooks 50 * 25.70 = 1,285.00 rub.;
• pens 100 * 15.50 = 1,550.00 rub.

Thus, materials with a total cost of RUB 2,835.00 were written off as general business expenses, which is reflected in the posting.

The activities of any enterprise are in one way or another connected with the acquisition of inventory, which is determined either by production necessity or by the type of activity. Let's look at how to reflect in transactions the purchase of goods and the posting of goods from the supplier.

Available methods for receiving goods

To account for commodity transactions, 41 accounts called “Goods” are used, the debit of which is the receipt of commodity assets, and the credit is their disposal, that is, write-off:

Receipt of goods to the warehouse can be carried out according to three price categories:

1. By purchase price

If goods are received at the warehouse at the purchase price, then the costs associated with their purchase are taken into account. Also, this value can be increased by the amount of transport and procurement costs that occurred upon their receipt. Interestingly, the amount of these costs can be written off separately for sales.

1. Registration prices

The peculiarity of this method is the use of a trade margin, which is immediately included in the capitalized goods. For this purpose, a separate accounting account is used - 42 “Trade margin”.

Thus, the posting of goods at sales value occurs in two stages:

• Initial accounting of goods at purchase price;
• The trade margin is “increased” by the amount of the purchase price.

Please note that the amount of the trade margin should be written off in proportion to the goods shipped. Write-off occurs using “reversal”. If such a product is used for one’s own needs, then the trade markup is written off to the account where the product is written off.

1. Sales value

The receipt of goods is carried out at predetermined accounting prices. To display the difference between the book value and the purchase price, two additional accounts are used - 15 and 16.

Please note that only the first two methods are applicable for wholesale trade enterprises. There are no such restrictions for retail businesses.

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Typical transactions for receipt of goods from a supplier

The receipt of materials into the organization is carried out under supply contracts, by manufacturing materials by the organization, making a contribution to the authorized (share) capital of the organization, receiving the organization free of charge (including a gift agreement). Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, containers, spare parts, construction and other materials.

Accounting for receipt of materials under a supply agreement. Accounting entries

Below are accounting entries that reflect the accounting for the receipt of materials from suppliers under a supply agreement. The legal basis that determines the procedure for forming a supply agreement is defined in Chapter 30 §3 “Supply of goods” of the Civil Code of the Russian Federation.

Accounting for receipt of materials based on advance reports. Accounting entries

Below are accounting entries reflecting the accounting of receipt of materials from accountable persons on the basis of advance reports and the primary documents attached to them (delivery notes, invoices).

The receipt of materials from an accountable person can be reflected in two options:

• The first version considers standard scheme postings reflecting the receipt of materials from account 71 "Settlements with accountable persons". The disadvantage of this option is that the accounting does not reflect the supplier from whom the materials were received and for which VAT was refunded.
• In the second option, the receipt of materials is reflected in correspondence with account 60 “Settlements with suppliers and contractors” and further, the debt to the supplier is closed in correspondence with account 71 “Settlements with accountable persons”. With this reflection option, it appears additional opportunity analysis of supplies by suppliers

Accounting for the receipt of materials under an exchange agreement. Accounting entries

The legal basis that determines the procedure for forming an exchange agreement is defined in Chapter 31 “Barter” of the Civil Code of the Russian Federation. The methodology for reflecting supply transactions under an exchange agreement is discussed in more detail in the article “Accounting for the purchase and sale of goods under an exchange agreement”

The cost of materials to be transferred is established based on the price at which, in comparable circumstances, the organization determines the cost of similar materials.

Below are accounting entries reflecting the accounting for the receipt of materials from suppliers under an exchange agreement with the usual procedure for transferring ownership of materials, in accordance with Article 223 “Moment of the emergence of the acquirer’s right of ownership under the agreement” of the Civil Code of the Russian Federation and Article 224 “Transfer of a thing” of the Civil Code of the Russian Federation.

Accounting for receipt of materials under constituent agreements. Accounting entries

According to the constituent agreement, the founders (participants) contribute various types of property, including materials, to the authorized (share) capital of the organization. According to clause 8 of PBU 5/01 “Accounting for inventories”, the actual cost of inventories (materials) contributed to the 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 .

Based on the above provisions, the receipt of materials under the constituent agreement can be reflected in the accounting below with the following entries.

Accounting for free receipt of materials. Accounting entries

In accounting, according to clause 16 of PBU 9/99 "Income of the organization", income in the form of gratuitous receipt of property is recognized "as it is generated (identified)."

In tax accounting, according to paragraphs. 1, paragraph 4 of Article 271 “Procedure for recognizing income under the accrual method” of the Tax Code of the Russian Federation, income in the form of gratuitous receipt of property is recognized on the date the parties sign the property acceptance and transfer act.

According to clause 9 of PBU 5/01 “Accounting for inventories”, “the actual cost of inventories received by an organization under a gift agreement or free of charge... is determined based on their current market value on the date of acceptance to accounting".

Based on the above provisions, the gratuitous receipt of materials can be reflected in the accounting below using the following entries.

Accounting for the receipt of materials produced in-house

According to methodological instructions materials are accepted for accounting at actual cost. The actual cost of materials when manufactured by the organization is determined based on the actual costs associated with the production of these materials. Accounting and formation of costs for the production of materials are carried out by the organization in the manner established for determining the cost of relevant types of products. Those. The procedure for reflecting materials produced in-house in accounting depends on the methodology for calculating the cost of products used in the organization.

Currently, the following types of assessment of finished products are used:

• At actual production cost. This method of assessing finished products (manufactured materials) is used relatively rarely, as a rule, in single and small-scale production, as well as in the production of mass products of a small range.
• Based on the incomplete (reduced) production cost of products (manufactured materials), calculated based on actual costs without general business expenses. Can be used in the same industries where the first method of product evaluation is used.
• At standard (planned) cost. It is advisable to use in industries with mass and serial production and a large range of products.
• For other types of prices.

Below we will consider two options for recording the receipt of materials produced in-house in accounting.