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Type of tools and ownership. To which rack should you buy stationery? To which rack should you bring duct tape
Accounting book 10 "Materials" contains information about the production and handling of materials, materials, materials, tools, household materials, special clothing, inventory, etc.
Materials are accepted at the actual cost (additional price) or commercial prices. The agricultural enterprises must insure materials in accordance with the planned efficiency, which ultimately leads to the actual availability of materials in Section 16, “Increasing the availability of materials”, then. On this scale the difference between actual and planned output is displayed.
Synthetic shell 10 – active. Until then, there may be sub-arrangements for the types of material assets associated with the activities of the organization.
Subrack 10-1 “Syrup and materials” displays materials necessary for the production of the main products of the enterprise (materials for contractors).
Subsection 10-2 “Purchased products and components, structures and parts” includes materials that are necessary for completing the main products, which incur costs for their processing or folding.
What is the meaning of sections 41 “Products” and 10 “Materials”? If you buy materials for the preparation of the main viruses - this is part 10. If you buy materials that you plan to sell later and generate profits - this is also part 41 "Products".
Subrack 10-3 “Palivo” includes operations with naphtha products (naphtha, diesel fuel, gas, gasoline, etc.) and oil materials that can be used for the operation of transport vehicles or production needs (including energy generation ii, fire then). ).
Subrack 10-4 “Containers and packaging materials” displays containers and materials for their preparation and materials (parts for assembling boxes, barrel staves, rings, etc.).
Subrack 10-5 “Spare parts” displays materials and units for equipment repair, transport equipment, spare tires, etc.
Subrack 10-6 “Other materials” displays the outputs of production (stubs, offcuts, shavings, defective scrap, waste, MC, etc.).
Subsection 10-7 “Materials transferred to processing for processing” displays materials transferred for processing to processing, which are then planned to be used for the production of viruses, and the product will be included in the product compatibility.
Subrahunok 10-8 "Business materials" is vikorized directly by forgettable organizations. On this page, all the materials necessary for construction, installation, furnishing of the building, etc. are displayed. materials to be used during everyday life.
Subrack 10-9 “Inventory and government equipment” displays inventory, tools, government equipment, etc.
Subsection 10-10 “Special equipment and special clothing in the warehouse” displays special tools, special devices, special equipment and special clothing in the warehouse.
Subrack 10-11 “Special equipment and special clothing in operation” displays special tools, special equipment, special equipment and special clothing in operation.
Products can be opened up to 10 degrees in a sub-arc to remove liquid, additives, chemicals, etc.
The same enterprises can act as subordinates for their own image for their own sake. Everything is stored for the needs and drinks of business.
The availability of materials for the enterprise can be obtained through section 15 (subject to the regulatory policy of the enterprise).
Typical entries from the debit of accounting account 10 "Materials"
D-t 10 K-t 15 Insured materials at market prices
D-t 10 K-t 20 The rotation of materials from the main production was introduced
D-t 10 K-t 26 Vіdbito v vartosti materials zagalnospodarskie wastage associated with their accessories
Lt 10 Kt 40 Made from finished products for this material
Lt 10 Kt 60 Reliability of materials from the carrier
Dt 10 Kt 71 Reliability of materials for sensitive individuals
D-t 10 K-t 75 Reliability of materials in view of the contribution to the statutory capital
D-t 10 K-t 91 Tested previously not insured materials as a result of inventory
Typical procedures for credit accounting work 10 "Materials"
Dt 08 Kt 10 Materials written off for the maintenance of the OS facility
D-t 20 K-t 10 Write-offs of materials until they become available, mainly production
D-t 23 K-t 10 Written off materials until they become available for additional production
D-t 44 K-t 10 Materials written off from sales
D-t 76 K-t 10 Write-off of incorrectly insured materials as a legacy
D-t 79 K-t 10 Materials of the transferred filial (record of the head brood)
D-t 99 K-t 10 Write-off of materials for stockpiling after burning in the warehouse
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№ 2/2008
The organization will include welding equipment and hammer drills. How to use them: what are the main features of the tool? Let's talk about the different options regarding the changes that occurred in 2008.
Main assets and inventories?
In this situation, there are several possible options. In an accounting and filing department, the equipment can be considered both as a main asset and as a tool. Let's take a look at the report.
The appearance of ownership as the main features
It is clear that the main importance of the main features of material and production reserves is that the amount spent on them cannot be restored immediately before the facility is put into operation.
This responsibility is extinguished step by step by the way of charging depreciation.
Accounting profile. In order to indicate ownership, the instrument must then be taken over from the accounting department as an object of the main functions, it is necessary to immediately comply with paragraph 4 of PBO 6/01:
- the object is guilty of vikorystuvatsya with a virobnic method extending the term for over 12 months;
- not be used for further resale;
- bring economic benefits to the future.
As this installation confirms to these minds the same versatility of the greater boundary established in the regional policies for organizing the volume of assets in the warehouse of material and industrial stocks (over 20,000 rubles), this trace vrahovuvat za rakhunku 01 “Basic koshti” .
Depreciation is calculated in one of the following ways: linear method; the method of replacing the surplus; the method of writing off the vartosti from the sum of numbers of rocks in the line of korisnogo vikoristannya; by writing off the goods in proportion to the total amount of products (robot).
When choosing a method for charging depreciation, it is necessary to ensure that you have to pay for the cost of basic expenses.
The tax base for the allocation of this tax is to serve as the main benefits, calculated according to the rules of accounting.
Podatkovy appearance. In the deposit account, for the transfer of assets to the mine that are depreciated, the following criteria have been established:
- stinks may pervade the authorities of the organization;
- become a vicorist to earn income;
- may become over 12 months;
- Vartіst is guilty of overpaying 20,000 rubles.
The property that is depreciated is repaid by the charge of depreciation.
We express our respect to those who, before the mine, which is being depreciated, had a value of over 10,000 rubles in the deductible form. The changes were introduced by Federal Law on June 24, 2007. No. 216-FZ, dated 1 June 2008. Well, now the organization can establish a single balance sheet for accounting and filing. This allows the uniqueness of the tax distributions to be unique.
The term for the extraction of additional objects from the subduct is defined by the organization according to the classification of the main features, approved by the decree of the Russian Federation dated 1 June 2002. No. 1.
Depreciation is calculated using a linear or non-linear method (Clause 1, Article 259 of the Tax Code of the Russian Federation).
Type of possession as material reserves
If the property meets the criteria for being considered essential, it is insured by the inventory warehouse.
In order to ensure the preservation of these objects during operation, the maintenance organization may organize proper control over their operation (clause 5 of PBO 6/01).
Accounting profile. It is necessary to note that the type of special tools and special equipment has its own characteristics.
Be careful with your followers with methodical additions (order to the Ministry of Finance of Russia dated April 26, 2002 No. 135n.).
Consistent with paragraphs 2 and 3 of the Methodical Instructions, special tools and special devices are technical features that have individual (unique) powers and are intended to protect the minds of the preparation of specific types ів products, vykonannaya robіt, rendered services. These include: tools, stamps, molds and other types of special tools and special devices.
Under special possessions, we understand that there are a lot of methods used in the production process to ensure the knowledge of specific (non-standard) technological operations. Paragraph 5 of the Methodical Notes has a special twist: this includes special technological equipment, including a welding machine, which is used to carry out non-standard operations.
In this case, it should be noted that the technical features and technological equipment designated for typical types of work and standard operations, as well as other equipment of the legal status, as special equipment, cannot be insured.
The specific transfer of specifications that are insured at the warehouse of special tools, that specially owned organization means that it independently arises from the peculiarities of the technological process in the everyday life (clause 8 of the Methodological Instructions ivok). Such a shift must be confirmed in regional policy.
Special tools and special equipment are insured before transfer to the manufacturer at the warehouse of current assets under the “Materials” section to the following subsection:
Debit sub-branch “Special equipment and special clothes in warehouse”
- Special tools have been added.
The commissioning is indicated by the entry:
Debit sub-branch “Special equipment and special clothing in operation” Credit sub-branch “Special equipment and special clothing in warehouse”
- a special tool has been put into operation.
The liability for special instruments and possessions is repaid from the accounting department either in proportion to the amount of products, or in a linear way (clause 24 of the Methodological Notes). However, in the event of individual agreements, and in the event of a mass production, their validity can be extinguished entirely at the time of transfer from the production to other departments in the form of expenditures:
Debit Credit sub-branch “Special equipment and special clothes in operation”
- The quality of a special instrument has been written off.
Podatkovy appearance. In accordance with paragraph 3 of Article 254 of the Subsidiary Code of the Russian Federation, before material expenditures, expenditures on additional tools, devices, equipment, etc. are included. Moreover, without specifying what the tools themselves are - special or not. In addition to the mine, which depreciates the cost of instruments, they are insured as material expenses one-time at the time of their transfer to the manufacturer (Clause 2 of Article 272 of the Subsidiary Code of the Russian Federation).
Select an option: pros and cons
Thus, since the addition of tools does not indicate the possibility of bringing them to the mine, which is depreciated (for example, they are depreciated for less than 12 months), otherwise the cost will move between 20,000 rubles, the Organization can It is not necessary to know their quality at the warehouse of material wastes one-time. Even though the relevant legislation does not establish boundaries for material expenditures, the main thing is that they should be considered as an instrument. This should be allowed to protect taxes (tax on profits and tax on main).
If the organization of accounting instruments is carried out in the warehouse of the main functions of the accounting department (such ability in the guidance of methodical statements is transferred to the area of special instruments and possession), then, as has already been said, it will have to be transferred pay a tax for maino. Therefore, it is up to you to decide which way to choose the form, the organization is independent.
Accessory materials (for example, clamps, cables, bolts), spare parts and accessories are planned to be installed on frame 07 without vicorising frame 10. The designated assets will be used for installation of equipment at new facilities, as well as for modernization, reconstruction and other objects.
How can materials, spare parts and components be supplied to the frame 07?
What nutrition is required for the offensive position:
The range of materials and components added to the construction of new facilities in the 07 “Owned to Installation” section will lead to disruption of the accounting methodology and, most likely, the creation of accounting information.
Priming position:
One of the main tasks of the accounting department is the formation of new and reliable information about the activities of the organization and its main provisions, which is necessary for internal and external accounting officials. ї information (clause 3 of article 1 of the Federal Law dated November 21, 1996 N 129-FZ "On accounting" ( given - Law N 129-FZ)).
Clause 42 of Methodical entries from the accounting department of material and material reserves (confirmed by order of the Ministry of Finance of Russia dated December 28, 2001 N 119n) with a part of material and material reserves and materials. The materials include raw materials, basic and auxiliary materials, purchased products and components, containers, spare parts, and other material assets that are used for production. products, work, services.
The plan for the accounting structure of the financial-state activity of the organization and the instructions for its regulation, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Plan of Management and Instructions), for further information about the presence of waste, materials, fuel, spare parts, Inventory and the Gospodar's inventory, containers and so on. the values of the organization (including those that are in the dosage and overproduction) and the purposes of the 10 “Materials” section.
Up to section 10 "Materials", an organization can open sub-sections, for example:
- subrahunok 10-1 "Sirovina and materials". It is necessary to ensure the availability and development of: the level of basic materials (including the future - from contractors) that enter the warehouse of products that are being rotated, constituting the base, and the necessary components for її prepared; additional materials that take part from the manufacturing process or are used for government needs, technical purposes, and to support the manufacturing process; agricultural products prepared for processing, etc.;
- subrahunok 10-8 "Building materials". Vіn vikorystvuyutsya organizations-forgetting. It is necessary to ensure the availability of materials that are directly processed in the process of building and installation work, for the production of building parts, for the creation and enhancement of structures and parts of building structures. These parts, as well as other material assets necessary for everyday needs ( Vibukhov's speech, etc.).
The criteria for adding additional materials to the other subracks must be considered. It is therefore up to the organization to independently determine in which subrack to store the additional materials.
The actual expenditure of materials from production or for other government purposes is shown under credit in account 10 “Materials” in correspondence with the details of expenditure on production (expenses on sales) or other similar items , at once - at correspondence with rack 08.
In this way, the materials that have entered the organization are transferred to shell 10. In this case, the organization has the right to transfer a separate subrack (another analytical sign) for materials added to the creation of new projects. projects (modernization, reconstruction of other facilities).
It is significant that it is consistent with the Plan of Structures and Instructions of Structure 07 “Possession before installation” for the purpose of providing information about the availability and development of technological, energy and production equipment (including equipment for masters, advanced installations and laboratories), which requires installation and intended for installation objects that will be (reconstructed).
Before the equipment that requires installation, there is also a need for equipment that is put into operation only after the folded parts and attachment to the foundation or supports, to the substructure, inter-surface overlaps and other structures that will bear vel i sporud, as well as sets of spare parts of such ownership. Control and monitoring equipment and other accessories intended for installation in the warehouse of the installation that is being installed are included in the warehouse.
When transferring for installation, the property deposited in account 07 is written off to the debit of account 08 “Investments in non-current assets”. When you spend money on installation, the equipment is also shown as a debit to account 08.
The first product of the equipment accepted for operation is formed, written off from account 08 to the debit of account 01 “Basic features” for compliance with the criteria established in clause 4 of PBO 6/01 “Shape of the main features” in".
Please note that the display of added materials to account 07 can lead to the consistency of accounting information, the fragments before the write-off of materials for everyday life are displayed in the Balance Sheet in Section II in a row “Inventory”, which is the property that is insured on account 07, is displayed in the section I have a warehouse of non-current assets.
We guess that Art. 120 of the Tax Code of the Russian Federation, a liability was transferred for gross violation of the organization’s rules for the form of income and (or) expenditures and (or) donation objects. Under gross violations of the rules for the receipt of income and expenditures and objects of subsistence under the method of Art. 120 of the Tax Code of the Russian Federation means the presence of primary documents or the presence of invoices, or accounting registers or tax filings, systematically (two and more over the course of a calendar period) either inappropriate or incorrect Representation on the accounts of the accounting department, in the tax registers and in the reporting of government transactions, penny assets, material assets, intangible assets and financial contributions of the tax payer (clause 3 of article 120 of the Tax Code of the Russian Federation).
In addition, from now on. 15.11 of the Code of Administrative Offenses of the Russian Federation, the creation of any statistic (rows) of the form of accounting information is no less than 10% considered to be a gross violation of the rules of accounting and the submission of accounting information and the burden of administrative burden no fine for local authorities ranging from two thousand to three thousand rubles .
Prepared by:
Expert of the Legal Consulting Service GARANT
Arikov Stepan
Line speed control:
Reviewer of the legal consulting service GARANT
auditor Monaco Olga
Preparation material based on individual written consultation provided as part of the “Legal Consulting” service.
We will continue the publication of the commentary until the new plan of rahunki, prepared by Yaroslav V'yacheslavovich Sokolov, Doctor of Economics, Associate Professor. Head of the Intergovernmental Commission for the Reform of the Accounting Industry and Publicity, a member of the Methodological Accounting Organization under the Ministry of Finance of Russia, the first President of the Institute of Professional Accountants of Russia. This article analyzes the sections of section II “Virobny stocks” of the new Plan of sections (sections from 10 to 19).
*Note:
Section II "Virobny stocks" in the new Plan of Markets
The sections of this section are intended for the purpose of providing detailed information about the presence and availability of trade items intended for processing, processing or sourcing from the manufacturer or for government needs, trade methods, which are suitable for installation In a new order, it is included in the warehouse of costs at turnover, as well as operations related to I will prepare from them (for the baths).
Material assets accepted for special savings are charged to the off-balance sheet account 002 "Commodity assets accepted for special savings." Raw materials and waste materials accepted by the organization for processing (sales raw materials), if not paid for, are recorded in off-balance sheet account 003 “Materials accepted for processing”.
If the bureaucratic purity of the official text is removed, one main section of 10 “Materials” is essentially lost. Reshta have a plan of methodology, either repeat (Rakh. 11 “Creatures on the developed and prepared”), or clarify it.
The main regulatory document regulating the procedure for the acquisition of industrial reserves is PBU 5/01, approved by order of the Ministry of Finance of the Russian Federation dated 06/09/2001. No. 44n.
The main changes in section II "Virobny stocks" are reduced to:
1) elimination of the concept of “low-value and worn-out items” - MSH and, apparently, rakhunki 12 “Low-value and worn-out items”, on which there was a manifestation and collapse of “objects, government inventory, tools and provision of legal and special purposes and other functions* , as it is necessary to be included in the warehouse of assets in circulation before the established procedure" (Order to the Ministry of Finance of the SRSR dated November 1, 1991, No. 56). The fundamental rule of introducing the MSH to the working properties was valid for one of two minds: the term of service does not outweigh one river and the property does not outweigh the established boundary.
*Note: The expression “get things done” was already loved by old people, because they had read books on economics and thought about how to introduce science into life. It’s really stupid, let’s say, the picture that hangs near the office or the flower pot that stands there is stunning in a special way.
Based on the introduction of the Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, MSP can be transferred to working capital only for the reason that the term of their operation cannot be overridden 12 months or the primary operating cycle exceeds 12 months. These objects are displayed in section 10 “Materials” behind subsection 9 “Inventory and government supplies”.
2) in accordance with the accounting department’s special revaluation of current assets.
The preamble to Section II of the Instruction for the establishment of a plan of divisions contains the provisions by which the divisions of this section are determined for the purpose of operations related to the revaluation of material values, based on regulatory documents The revaluation of working capital has not been transferred. Zokrema, in accordance with paragraph 12 of the Order of the Ministry of Finance of the Russian Federation dated 06/09/2001 No. 44n "the actual consistency of material and material reserves, in which they are accepted to the accounting department, does not allow for change, to period of exceptions established by the legislation of the Russian Federation." At the same time, retail trade enterprises and large food stores, which insure goods at sales prices, must often carry out revaluation of goods. There is no regulation established by regulations for the revaluation of goods that are insured at sales prices. Therefore, enterprises have the right to both reduce and increase the sales price of goods. However, in this case, there is no need to use the “Revaluation of material values” section, since the difference in the value of goods can be directly transferred to the debit or credit section 42 “Trade margin”. This explains the elimination of section 14 “Revaluation of material values”, which was previously in this section.
Rakhunok 10 “Materials”, tasked with rakhunok kostiv, to become the basis of the working capital of the enterprise.
Let's take a look at the head shell and the shells to clarify.
Rakhunok 10 "Materials" at the new Plan of Rakhunkiv (commentary)
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The spaciousness of this normative text further reinforces the significance of those covered by Section 10 “Materials”.
However, in order to understand the characteristics of your stomach, you need to know the types of food:
1) What are the materials and how are they structured?
2) The nature of the material quality of the materials?
3) What is the initial principle of evaluating materials?
4) How do I find materials?
5) How to copy materials?
6) How are the inventory and government equipment divided into materials?
7) How to maintain an analytical view of materials?
1. What are the materials and how are they structured?
Materials are everything from which, as a result of processing, the finished product emerges. The accounting system has values, as reflected in the primary documents, as materials that form the authority of the organization. These values are insured under section 10 “Materials”. Materials that are in the enterprise, but which do not expand the right of authority of the organization, are displayed on the balance sheets and 002 "Commodity and material assets, accepted on a separate basis" gunnya" and/or 003 "Materials accepted for processing."
Thus, the most important thing for the designated objects that are displayed in the 10th “Materials” section is not those whose materials are in the warehouses of the enterprise, but those that stink under its authority.
Thus, we have two initial criteria when forming records for the “Materials” section:
- What materials are in the power of the organization, what smells remain in its power, without becoming its power;
- What are the materials at the enterprise itself?
There are several evidences that indicate the nature of the vicious form:
- The materials that are in the enterprise, that are in their warehouses, and that expand the power of the organization, are, as a rule, the very ones that can be deposited in the rack 10 “Materials”;
- Materials that are in the warehouses of the enterprise, but which organization does not have the right of authority, are insured on off-balance sheet accounts: 002 “Commodity assets accepted for special savings” and 00 3 "Materials accepted for processing."
Note. It is clear that the materials are absolutely new, which could lie in the same place, but must be taken seriously. Materials for which ownership has passed to the organization, but are not in its warehouses, may be listed in section 10 “Materials”. This is what we call the materials in good condition. The buyer delivered the materials to the loading station and water pier and ordered them to be delivered to the buyer's address. As soon as the property has acquired interest, the power of the buyer passes over (as the contract does not say otherwise). Theoretically, for this reason, the accountant can debit account 10 “Materials”. However, it is only possible if supporting documents are removed that confirm the term of expansion. In this case, we are talking about materials that have not yet arrived at the organization’s warehouse, but that are already in its control.
- Materials may be subject to organizational control, but may not be available in their warehouses. For example, a batch of materials was purchased from an authorized organization in Glasgow and resold and repurposed in San Francisco. At the moment of Kupvli, until the time of Vidantazhnna Matereli, to be found in Glasgow, Nihto in the organized ї ї ї ї ї ї ї ї ї ї ї qi Matereli, they surpassed the upper organ, the stench of the guilty of 10 "Matteraali".
- Materials that are deprived of their right to ownership in the organization, unless they are transferred for processing to another organization (the same seller's product), are not guilty of being written off in Section 10 "Materials". Although it is easy to vote on this remaining situation, but it is important to withdraw, the defense stems from the basic principles of the form adopted in our country.
This principle can be formulated as follows:
The only values that an organization has in power can be out of balance.
However, this principle, which stems from a rich tradition, is consistent with the principle of priority over form, adopted in international standards, in foreign practice, among others, stated in PBO 1/98 "Oblika floor" Itika". This principle instructs the accountant to go beyond legal categories, such as authority, power, etc. bud., I will inquire about the actual fact. So, if you have, say, a copy of your deputy in your warehouse, then there is no difference in terms of the material availability of the TV companies, technologies and other secondary products. Both the one and the other are guilty of being lied to on the same page. However, the accounting plan and, one might say, a centuries-old tradition, instructs our accountants to take a strictly legal approach, and, however, a new document in the minds of a single material species and, moreover, in the minds of various technologies a great vikoristannya, you will be vrahovuvatsya on different shells.
The rack 10 itself is structured into two groups of subracks. One is better materials:
- 10.1 Sirovina and materials;
- 10.6 Other materials;
- 10.7 Materials transferred to processing;
- 10.8 Future materials;
- values related to the materials included:
- 10.2 Purchased products and components, structures and parts;
- 10.3 Palivo;
- 10.4 Containers and packaging materials;
- 10.5 Spare parts;
- 10.9 Inventory and gospodarske. (These are a lot of low-value and worn-out items - MSHP).
The text of the Storage Plan is not separated by a warehouse of sub-banks, and the administration of the enterprise can order additional sub-banks from its work plan.
All sub-arcs act simultaneously as material ones, and at the same time as calculating ones. It is consistently dim and understandable that behind the skin such structures are responsible for materially different individuals, they can be called rupture structures. The specificity of all sub-banks on which materials are insured, and which are under the authority of the organization, and those whose balances can be inventoried in the future. However, this possibility is lacking in practice, so one must be aware of shortcomings in the organization of the area.
2. Nature of financial liability
Behind the valuables that are listed on the 10th “Materials” rack and on the off-balance sheet racks, there are specific people. They are called materially superior individuals.
If the valuables are in the warehouse of the enterprise, then an agreement is reached with financially reliable individuals on the same individual and collective (team) responsibility. In the first place, call the warehouse manager. Another has warehouse workers.
If the values, which expand the right of power of the organization, are held by a third-party enterprise, then the material responsibility of them is borne by this organization.
Thus, for all values, it is shown as a debit balance of account 10 “Materials”, although it has no material relevance. The organization of material reliability means maintaining the structure of the 10th “Materials” section in the context of materially different individuals.
The trace is consistent with Article 121.3 of the Code of Criminal Procedure of the Russian Federation, the material quality of the planting individual is determined by the size of the associated enterprise, which corresponds to the actual expenses according to the accounting data. Liku. In cases where theft, shortage, depletion or misuse of material assets has been established, the price is indicated at the prices of the locality on the day of the outbreak. At the enterprises of the public food industry (at the grocery store and in the buffets) and in the commission trade, the amount of damage caused by stolen or non-stacked products and goods is determined by the prices set for sale (real information about these products and goods.
Market prices for material values rise according to their balance sheet valuations, increasing as a minimum by the amount of the contribution to the added property. However, it is necessary to note that the balance sheet valuation of material assets can be a market price for the amount of expenses associated with their accessories. However, the size of the material balance of the households and the assessment of commodity-material assets in the accounting department and accounting information are in no way consistent. As a rule, the valuation of material assets in the accounting department, and especially in the accounting department, will be lower than the valuation that results from the agreement on material assets. Therefore, it can be said that the balance sheet valuation of material values maintains a minimum level of material reliability of the individual enterprises. However, keep in mind that the balance sheet valuation can be affected by the sales value of the materials (how they are sold). I, if there is a need to reduce the salaries of full-time employees of the enterprise, all of them will be deducted from the obligation of active expenses, then. for your own benefit, without compromising the profit spent. And by the way, as a worker, who has been in charge of wages, hired for labor, is guilty of ruining his commitment to a full-time relationship, then. for exact sales prices.
3. What is the initial principle of evaluating materials?
As for all assets, international theory and practice, based on the principle of uninterrupted (consistently) orderly business, will require the assessment of all assets for cooperation.
In the form of materials, this principle is carried out consistently and rigorously.
Voting a principle is one thing, but carrying it out in life is completely different. This is equipped with a number of folding units:
1) include to the warehouse only the purchase price of materials and expenses associated with their additions and savings;
2) if you turn it on and spend it, then take all the money you spend or whatever you turn it on to the warehouse;
3) why include payments to the warehouse for the property of materials, or else the guilty parties are insured strictly and do not fail to do so before the warehouse of the materials?
The evidence for this food supply is ambiguous, and it is therefore necessary to look at it from the perspective of the production and disposal of materials.
4. How to use materials?
All materials to which ownership has passed must be included in section 10 “Materials”. However, I immediately blame the food:
1. How are things in which the right of authority has passed to the organization, but the accounting department does not know and cannot find out?
At first glance, the answer is obvious: do not hesitate to follow our rules for recording without official documents. However, if it is correct to adhere to the spirit and letter of the ISFZ - international standards of financial reporting, then, as only a postal owner, say, in Vladivostok or Buenos Aires, bring goods to our address for sale to Moscow, so head The accountant is responsible for rejecting a fax or notification by e-mail (or preferably by phone), and make an appointment immediately:
Debit 10 "Materials"
Debit 19 "Feed for added value for added valuables"
Credit 60 "Rozrahunki with postal workers and contractors."
Only in this case the importance of enterprise will reveal the real status of the reference. The assets will show all the goods that are in the hands of the organization, and the liabilities will correctly display their actual creditor liability.
However, in this case, inventory of valuables is important, since it can only be carried out on documents of dubious legal value: faxes and other even more dubious certificates. However, in our minds it is more correct to recognize the legal rather than the economical interpretation of the induced situation and other situations similar to this, regardless of those that the Plan of Structures does not comply with the economical interpretation , and the law on accounting is transferred to the law (div. p 4 articles 13).
2. How to proceed if the materials have arrived at the warehouse, and the documents contain daily prices?
On another power supply, more song may be given. Any materials that were found before production will be subject to mandatory testing in the debit of section 10 “Materials”. For which you are looking for either a) cloud prices or b) the price of remaining expenses; c) if the material is needed first, then the price is specified in the contract.
After seizing the postal owner's documents due to inconsistencies in prices, it is necessary to make corrective entries for the accepted materials and prices indicated in the documents. Following the traditional method of carrying out the correction, it is necessary for the amount indicated in the rozhankov documents, including the reversal of entries on uninvoiced supplies of materials and debiting sections 10 “Materials” and 19 “Deposit for additional goods” with credit at rahunku 60 "Rozrahunki with postal workers and contractors" . However, these records can always be displayed in other computer accounting programs. There are several ways to do this, such as an additional entry in the debit section 10 “Materials”, 19 “Deposit for added value for added valuables” and in the credit section 60 “Rozrakhunki with postalnik and contractors” for the difference between the price designated in the unique documents, and at the price that These materials were accepted to form, as the remaining lower, or reversed the record, as the remaining substance.
3. How to deal with these crises, if the prices for the very materials you found are changing all the time?
On the third day, nutritional practice developed two types:
- “old” - on the same materials, but at different purchase prices, different cards are displayed;
- “new” - on the same materials, but found at different purchase prices, one card is displayed.
The first set of cards will have the same number of names, and the other will have the same number of names.
The “old” approach to understanding is possible before the preparation of the primary financial documents and the breakdown of the nomenclature of material reserves. These data are also included in the sheet of the Ministry of Finance of the SRSR dated April 30, 1974 No. 103 “On the basic provisions regarding the form of materials in enterprises and everyday life.” It is clear that before the provisions of the List, enterprises were allowed to consolidate product numbers by combining into one product number a number of sizes, grades, types of similar materials, so that there may be insignificant differences in the inakh" without harm for control. It is necessary to note that under the control of this type of production, it is important not only to control the presence of materials written off for storage, but also to control the inventory level to ensure an uninterrupted production process. Due to the fact that “the card for the type of materials is filled with the nomenclature number of the material” (Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a), then with a slight increase in prices for the material, records for the same material are combined into one This is the card. In case of significant colivannia - on the material, which is again reliable, it is necessary to open the okrema card. In this case, there are two possible nutritional options:
- What kind of price changes can be considered significant?
- How to transfer the price change to the nomenklatura transfer?
This nutrition is administered independently to the skin area. Please note the rate of price changes, which will lead to the release of a new item number and, obviously, the cloud card may be displayed in the regional policy of the enterprise. Another method is reasonable, but in the first case, the accountant has the additional ability to manipulate the quality of the finished product, since they can be attributed to the production of those materials, the prices of which may be higher in your opinion. worn at the end of the value of the property. The feasibility of such manipulation stems from the fact that when writing off materials from a manufacturing company, the accountant stipulates the method for the integrity of the skin unit.
If, when changing the price for withdrawn material, a new card with the volume of materials will be opened without an assigned inventory number, which is subdivided from the inventory number of materials of forward deliveries, then we can talk about pairs the dark appearance of material values.
Subject to paragraph 3 of the Order of the Ministry of Finance of Russia dated 06/09/2001 No. 44 with a single material stock, perhaps a nomenclature number, a batch, a similar group, etc. The choice of a unit of material reserves is a matter of choice and is determined by the nature of these reserves, the order of their acquisition and replacement. The batch method of collecting materials is usually collected from the transfer to the regional policy of the enterprise by the method of assessing materials written off from the manufacturer for the quality of the skin unit. However, this method of processing materials does not include other evaluation methods - average, LIFO and FIFO. If you open a new card without a new nomenclature number, when assessing materials that are written off from the manufacturer, it is necessary to establish the method in which registration in the regional policy for this nomenclature number with the arrangement of all cards ok, and not behind the framed image of the materials.
4. How to do this if the purchase price of materials is covered by transport and procurement costs?
On the fourth, we are supplied as follows: if the cloud prices do not stagnate, the materials fall at the actual price of the addition. At some enterprises, accounting includes in the purchase price other transportation costs and other expenses that are included in the purchase price. This is a great robot, I don’t care about it. If one document specifies the number of materials, then food becomes a problem: how to divide waste costs between different types of materials?
At this point, the food is based on a number of variations: proportional to the volume, proportional to the size, distance of transportation, proportional to the value of the food (behind special considerations and further determined coefficients) and etc. etc. mental nature, support purchase prices (instead of the real price, it is the immeasurable values that arise) and, most importantly, the variation in evaluations of purchased materials is growing.
Therefore, it would be correct to concentrate all expenditures associated with the addition of materials to a special sub-category 10/10 “Transport and procurement expenditures”. And finally, during the current period, divide them between the illegal surplus of materials and the illegal supply of materials written off from the manufacturer.
And here we come to grips with three features of the formation of the dimensional nomenclature of materials:
2) the name implies the same material with the same price of supply, so that in the product nomenclature there are as many positions as there are different types of prices for materials;
The price of the material is also affected by the contract and their trade
- Postmaster:
- redemption of rubles denominated in foreign currency;
- the order given to the postal owner is low;
- This is due to the shortage of norms established by the centralized order (Resolutions of the Government of the Russian Federation), based on the transfer of values from the agreement.
Evaluation of materials that are purchased under contracts that transfer payment in rubles to an equivalent amount in foreign currency
With expenses, the addition of material and material reserves, which form the actual ownership of the object, is “amounts paid according to the agreement to the supplier (seller)” (clause 6 of the Order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n).
Clause 6 of the Order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n established a special procedure for forming the actual value of material assets added to contracts that transfer the repayment of debts in rubles in an equivalent amount and in foreign currency. Actual expenditures on the acquisition of material and industrial reserves are calculated (changing and increasing) from the adjustment of soums, which is due to the receipt of material and industrial reserves to the accounting form. At this point, the concept of soum razris is introduced: “under soum razris is understood the difference between the karbovantsa assessment of the actual payment, expressed in foreign currency (smart penny units), creditors' margin payment for inventories calculated at the official or other convenient rate on the date of acceptance to the accounting debt, and the karbovantsevo assessment of the value of the accounts payable, calculated at the official or other current exchange rate on the date of repayment."
It is necessary to note that it will be accepted to the form of creditor debt and material assets immediately. It is possible that those who are interested in the project will understand that the materials will be displayed directly in section 10 “Materials”, and not in section 15 “Preparation and acquisition of material assets”. However, this approach expands a special procedure for the treatment of soum differences for uninvoiced supplies. In other cases of soum remuneration, it is necessary to use account 91 “Other income and expenses” and not formulate an assessment of the material expenses of the enterprise, in accordance with paragraph 6.6. Order to the Ministry of Finance of Russia dated 05/06/1999 No. 33n.
butt
JSC "Petrobud" on June 10, 2002 accepted materials worth $1,000 from LLC "SevZapSbyt". The tax for additional payment at a rate of 20% becomes $200 US. The right of ownership of the materials is re-created at the moment of their transfer by the seller to the buyer.
Exchange rate US$ to ruble clav:
June 5, 2002 - 27.50 rubles;
June 10, 2002 - 27.60 rubles;
June 19, 2002 - 27.80 rubles;
ZAT "Petrobud" made the payment in the following manner:
1 situation
June 5, 2002 - in rubles in sum, equivalent to 600 $ USA and June 19, 2002. - the amount that was lost in rubles from the amount equivalent to $600 US. These transactions will be reflected in the following accounting entries:
Debit 60 subrahunok "Advance payment" Credit 51 - 16,500 rub. (27.50 x $600) over-insurance advance payment to the postal owner; Debit 10 Credit 60 – 27,550 rub. (27.60 x $500 + 13,750) - removed and processed materials as postage; Debit 19 Credit 60 - 5510 rub. (27.60 x $100 + 2,750) - insured MDV, which extends payment to the postal owner; Debit 60 Credit 60 subrakhunok "Advance payment" - 16,500 rubles. - Insured reinsurance prior to the advance payment from the accounts payable repayment plan; Debit 91.2 Credit 60 – 100 rub. ((27.80 - 27.60) x $500) - the sum of the price for materials is included; Debit 19 Credit 60 – 20 rub. ((27.80 - 27.60) x 100$) - the soum raznitsa of part of the maximum allowance was recovered; Debit 60 Credit 51 – 16,680 rub. (27550 + 5510 + 100 + 20 - 16500) - the debt to the postal owner has been extinguished.
2nd situation
These transactions will be reflected in the following accounting entries:
Debit 10 Credit 60 – 27,600 rub. (27.60 x $1,000) - removed and processed materials as postage; Debit 19 Credit 60 - 5520 rub. (27.60 x $200) - insured with maximum allowance, which extends payment to the postal owner; Debit 91.2 Credit 60 – 200 rub. ((27.80 - 27.60) x $1,000) - the sum of the price for materials is covered; Debit 19 Credit 60 – 40 rub. ((27.80 - 27.60) x $200) - the soum raznitsa of part of the PDV was recovered; Debit 60 Credit 51 – 33,360 rub. (27 600 + 5 520 + 200 + 40) or (27 80 x 1200 $) - the debt to the postal owner is repaid.
Evaluation of materials when given by the buyer of trade discounts
Subject to paragraph 6 of the Order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n, the amount of expenses for the addition of materials is the same amount paid according to the contract to the buyer (seller), then. The arrangement of all assignments is subject to the contract for the organization of discounts (capes). When an agreement is established, a given discount may be transferred to the purchaser, since the remaining amount of money will be added, for example, by adding products or goods before or after the main sales season, for goods that are being purchased, the actual value will be exceeded. and highly expressed, enhanced products, goods, Works and services will be paid at the time of installation or before their arrival.
The form of the deduction, as it meant a product, could be vartisnoy (change in the price of a product) or natural (allowance of a product “free of cost”). Rebates given to the purchaser for adding goods over the season or adding goods to significant quantities can be included in the assessment of materials at the time of their acceptance to the accounting department. The books given to the buyer for the purpose of payment in plain language are impossible to visualize at the moment of receiving them. The presentation of materials from the accounting department for contracts for the purchase of a discount due to the term of repayment of the debt can occur in two cases.
The first option transfers a range of materials without trade discounts, so you have a full obligation. If the buyer decides to pay for the terms of the contract and the discount given to him, the assessment of materials may be adjusted to the amount of the discount given.
If the materials will be paid to the postal owner after a significant date, then the amount of accounts payable will be specified as of that date. So, according to paragraph 9 of the order to the Ministry of Finance of Russia dated November 25. 1998 No. 56n “On the confirmation of the accounting regulations “Podiya pіsla posledі datnoi” (PBO 7/98)”, registered in the Ministry of Justice of the Russian Federation on December 31, 1998 No. 1674, data on the assets of the organization are included in the accountant Any significance with the regulations after the significant date , which confirms the ruling minds of the rulers, in which the organization carried out its activities, and confirms the ruling minds, which emerged after the famous date, in which the organization conducts its activities flattery
In line with paragraph 3 of the Order, after the end of the day, the fact of the ruler’s life is recognized, which flows into the indicators of the activity of the enterprise: the financial system, the economic situation and the results of the organization’s activity ii.
Until the end of the world date, which is to be insured with the accumulated accounting report, there must be a little bit between the period between the world date and the date of signing the accounting report for the world market. . Inheritances from this date can be obtained from the accounting authorities either by clarifying data about related assets or by revealing related information.
In another case of materials, the evaluation of the processed materials will be based on the given reduction. Then the materials are presented in an obligation to the postal buyer, as long as the buyer quickly receives a discount in the payment system established by the contract. If the materials are not paid for on the line entered for this deduction, then their assessment may be adjusted to the amount of non-refundable deductions.
Once again, please note that trade discounts given to the purchaser for the addition of inventory items out of season, or for the addition of materials (goods) in significant quantities, can be insured for the assessment of material assets at the moment of their reflection in the accounting department. It is impossible to translate the books given to the buyer in exchange for payment in the long term into the assessment of material values at the time of their placement.
The accounting department's representation of these material assets behind the contracts, which is intended to be the purchase of the discount, is subject to the term of repayment of the debt, and may occur at times.
The first option transfers the form of material assets without trade discounts, then at the sales price specified in the contract. For the buyer's final payment in accordance with the terms of the contract and the deduction given to him, the assessment of material assets is adjusted to the amount of the given deduction.
In another option, a package of materials is transferred, including their trading balance, and they are displayed at the time the materials are received by the accounting department. In this case, if the buyer does not accept the reduction, the price adjusts at the time of the agreement as a control for the given reduction.
When making decisions about the options for transformation in the accounting form, it is necessary to adhere to the provisions of the Order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n about the immutability of the actual data of the material And after they are accepted to the accounting department. In this case, if the materials are insurable without any reductions and are further reflected behind the payment line, then the amount of the reduction will be reflected in account 91/1 “Other income and expenses” of the “Other income” subrack. This order of rebates given by the owner of material assets allows for maximum material expenditures on production of products, printed work, services and an increase in other realized income.
If the materials, upon their receipt to the accounting department, will be assessed based on the discounts given by the buyer of material assets, then the value of the discounts that the buyer will not quickly receive will be found in the 91 "In "Inshi income and expenditure" subrakhunok "Inshi expenditure".
During the implementation of this scheme, the amount of material costs for the production of products, work, and services will be minimal and other post-implementation costs will increase. Prote, in accordance with the norms of Article 254 of the Tax Code of the Russian Federation, before material expenditures, documentary evidence of expenditures on the addition of materials must be provided. Therefore, for both accounting options given by the postal owner, the amount of material expenses accepted as a contribution may be adjusted. For this purpose, it is necessary to organize an analytical view of the figures that are displayed in the 91 “Other income and expenses” section.
butt
ZAT "Petrobud" on April 20, 2001 took away 2,500 units of material A at a price of 200 rubles. and 1000 units of material for the price of 500 rubles.
The legal sum for the contract included 1,200,000 rubles, including the supply of materials – 1,000,000 rubles, the contribution for the additional supply at a rate of 20% – 200,000 rubles. On April 29, 2002, ZAT "Petrobud" paid 480,000 rubles to the rock. The amount that the buyer had lost was repaid on June 5, 2002.
The right of ownership of the material is re-created at the time of its transfer by the seller to the buyer. The system of discounts that the buyer is given is given that when you add more than 1000 units of the same material, a discount of 10% is given:
- Option 1 – reducing the output price of the material;
- Option 2 – additional release of this material without payment (250 units).
- over a period of 10 days a reduction of 10% is expected;
- over a period of 20 days – 5%.
Option 1 – without clearing trade discounts
Situation 1- a reduction was given by the way to reduce the input price of the material.
According to the settlement, the amount paid for the transfer of purchase obligations, the value of material assets added to the agreement of JSC "Petrobud" amounted to 1,140,000 rubles.
Debit 10 Credit 60 – 950,000 rub. (2,500 x 200 – 2,500 x 200 x 10% + 1,000 x 500) – removal of material values; Debit 19 Credit 60 – 190,000 rub. (950,000 x 20%) - the maximum allowance is insured for material assets that were found; Debit 60 Credit 51 – 480,000 rub. - Reinsurance to the postal owner for materials; Debit 60 Credit 91.1 – 40,000 rub. (400,000 x 10%) - insurance of the discount given by the postal owner for the term of payment; Debit 19 Credit 60 – 8,000 rub. (80,000 x 10%) - a reduction has been applied to part of the maximum allowance (reversal);
With the settlement of the deduction, assigned per line to the payment of up to 30 thousand 200 rubles, the creditor's liability of JSC "Petrobud" became 612,000 rubles. (1140000 - 480000 - 48000).
Debit 60 Credit 91.1 – 25,500 rub. ((950,000 – 440,000) x 5%) – the assessment of materials has been clarified; Debit 19 Credit 60 – 5,100 rub. ((190,000 - 88,000) x 5%) - the estimate of the maximum allowance for the given reduction (reversal) has been clarified;
The surplus of the accounts payable of CJSC Petrobud, repaid on June 5, 2002, amounted to 581,400 rubles:
Debit 60 Credit 51 – 581,400 rub. (612,000 – 25,500 – 5,100) – the postal owner’s debt has been repaid.
Situation 2- a discount is given by the way of additional release to the goods without payment.
The accounting department will have the following entries:
Debit 10 Credit 60 – 1,000,000 rub. - Removal of material values; Debit 19 Credit 60 – 200,000 rub. - the maximum allowance is insured for material valuables that were found; Debit 60 Credit 51 – 480,000 rub. - Reinsurance to the postal owner for materials; Debit 60 Credit 91.1 – 40,000 rub. (400,000 x 10%) - insurance of the deductions, given by the postal owner line by line; Debit 19 Credit 60 – 8,000 rub. (80,000 x 10%) - a reduction has been applied to part of the maximum allowance (reversal);
According to the settlement of the reduction, due to the term of payment up to 30 June 2000, the assessment of materials became 672,000 rubles. (1200000 - 480000 - 48000).
Debit 60 Credit 91.1 – 28,000 rub. ((1,000,000 – 440,000) x 5%) – the assessment of materials has been clarified; Debit 19 Credit 60 – 5,600 rub. ((200,000 – 88,000) x 5%) – the estimate of the maximum allowance for the given reduction (reversal) has been clarified.
The surplus of the accounts payable of CJSC "Petrobud", repaid on June 5, 2002, amounted to 638,400 rubles. (1200000 - 480000 - 48000 - 28000 - 5600).
Debit 60 Credit 51 – 634,400 rub. - The debtor's debt to the postal owner has been repaid.
Option 2 - the deductions are insured at the time of receipt of materials to the accounting department
Situation 1- a discount is given by the way to reduce the selling price of the goods
The accounting department will have the following entries:
Debit 10 Credit 60 – 855,000 rub. (950,000 – 950,000 x 10%) – removal of material values; Debit 19 Credit 60 – 171,000 rub. (190,000 - 190,000 x 10%) - the maximum allowance is insured for material assets that were found; Debit 60 Credit 51 – 480,000 rub. - Reinsurance to the postal owner for materials; Debit 91.2 Credit 60 – 29,500 rub. ((950,000 – 400,000 – 40,000) x 5% + 40,000 x 10%) – the assessment of materials has been clarified based on non-corrosive reduction; Debit 19 Credit 60 – 5,900 rub. ((190,000 – 80,000 – 8,000) x 5% + 8,000 x 10%) – the estimate of the maximum permissible limit for a non-vicoristan reduction has been clarified; Debit 60 Credit 51 – 581,400 rub. - The debtor's debt to the postal owner has been repaid.
Situation 2- the discount is given by way of additional release to the goods without payment
The accounting department will have the following entries:
Debit 10 Credit 60 – 900,000 rub. (1,000,000 – 1,000,000 x 10%) – removal of material values from the amount; Debit 19 Credit 60 – 180,000 rub. (200,000 - 200,000 x 10%) - the maximum allowance is insured for material assets that were found; Debit 60 Credit 51 – 480,000 rub. - Reinsurance to the postal owner for materials; Debit 60 Credit 91.2 – 32,000 rub. ((1,000,000 – 400,000 – 40,000) x 5% + 40,000 x 10%) – the assessment of materials has been clarified based on non-corrosive reduction; Debit 19 Credit 60 – 6,400 rub. ((200,000 – 80,000 – 8,000) x 5% + 8,000 x 10%) – the estimate of the maximum permissible limit for a non-vicoristan reduction has been clarified; Debit 60 Credit 51 – 638,400 rub. - The debtor's debt to the postal owner has been repaid.
Assessment of materials, which were found to be in short supply
When depicted in the accounting department, the operation of disbursement of material assets must be secured, which is consistent with the order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. Stack and destruction of values are introduced:
- for the storage of material assets - since the shortage was discovered during the preparation time, the amount of the shortage does not exceed the amount transferred from the contract;
- to the extent of the disbursement of claims - if a shortage is discovered during the hour of preparation and the amount of the deficiency exceeds the amount transferred from the contract;
- On the market, there are deductions for production and deductions for sales - if the shortage was discovered during the time of saving and sale.
The fragments are consistent with paragraph 6 of the order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n until the actual expenses for the addition of materials are included in the full obligation of the amount that extends payments in accordance with the postal agreement from (the seller), then if the amount of the possible shortage of material assets is established in the contract, The actual availability of a single material is determined as a portion of the deposit amount, which requires payment under the contract for the number of materials actually accepted.
Also, the assessment of a unit of material increases from the sum of daily material values, since the amount of shortages is taken from the amount transferred from the contract. However, when organizing the accounting department, it is necessary to take into account that for the purpose of accounting for material costs, it is equal to "waste due to shortages (or) supply when saving and transporting commodity-material assets within the limits of family expenses confirmed according to the order established by the Order of the Russian Federation" ( Subclause 2, Clause 5, Article 254 of the Tax Code of the Russian Federation). Therefore, to the extent of the excess of expenses from shortages transferred from the contract, over the norms of natural expenses, confirmed in the established order, it is necessary to adjust the material expenses for the production of products, labor, and the provision of services. Such adjustments are not subject to additional time for the implementation of the taxable form, since these changes will be reflected in the special sub-section “Inconsistencies under the norms of natural waste”, section 10 “Materials”.
butt
In accordance with the contract for the supply of VAT "PivnSpZbut", CJSC "St. Petersburg Bakery Plant" is valorizing 10 tons of beard for the price of 10,000 rubles. per ton. Rakhunki are paid for after the buyer takes away the beard.
The amount of payment is determined by the fact that the amount of beans has been deducted from the maximum allowance amount of 10%. The agreement stipulates that the buyer can submit claims to the buyer if a shortage is detected, which exceeds 0.5% of the obligation to increase material values. Shortages of supplied materials of no more than 0.5% are covered by the additional purchaser. For this purpose, it is reasonable to add 0.4% of natural waste standards to the mass. The contract stipulates that the buyer pays for transport and maintenance work at the dispatch station.
On November 25, 2001, JSC "St. Petersburg Bakery Plant" looked away from the postal owner. According to the waybill, 10,000 kg of beard were sent. In fact, when caught, 9920 kg of beard was harvested. The payment tariff and other fees and payments for the payment amounted to 18,000 rubles. (the maximum permissible limit is 3,000).
CJSC "St. Petersburg Bakery Plant" paid 1 breast 2001 60,000 rubles. And on the 10th of 2001 I lost the amount I lost.
The accounting department will have the following entries:
Debit 10 subracks "Materials" Credit 60 - 99,600 rub. (9,960 x 10,000) - won overwhelmingly in the amount of 9920 from VAT "PivnZapZbut"; Debit 10 subrakhunok "Non-stachi under the norms of natural expenses" Credit 60 - 100 rubles. (0.010 x 10,000) - the shortage is shown above the norm of natural expenses within the limits of the amount established in the agreement; Debit 19 Credit 60 – 9,970 rub. (99,700 x 10%) - insured by the maximum permissible value, which extends the payment to VAT "Pivnichny ZapZbut"; Debit 76.2 Credit 60 – 330 rub. (300 + 30) - a claim was submitted to VAT "PivnSpZzbut"; Debit 10. TZR Credit 60 – 15,000 rub. - transport expenses incurred for the delivery of beard; Debit 19 Credit 60 – 3,000 rub. - Insured maximum permissible limits for transport tickets; Debit 60 Credit 51 – 60,000 rub. - reinsured by VAT "SevZapSbyt" for the loss of materials; Debit 60 Credit 51 – 49,670 rub. (99,700 + 9,970 – 60,000) – reinsured by VAT “SevZapSbyt” for the loss of materials.
5. How to copy materials
The order of write-off of materials is determined by the peculiarities of the formation of the material nomenclature of materials, which can be grouped, as usually stated, into three main groups:
1) under the name we mean a group of materials of the same value and each unit of these materials is assigned a unique price;
2) under the name we mean the same material with the same cost of supply, then. in the product nomenclature there are as many positions as there are different types of prices for materials;
3) the term “hire” means a group of materials of the same purpose, and the materials are tested at actual prices. This option is a compromise with the first two, but the problem arises from this: at what prices should the materials be written off be assessed.
If the materials are insured for the data in advance of the folded price tag, or for the fixed prices (option 1), then the food about the write-off does not matter: for what prices they were, for such prices they are written off. However, both cloud prices can be accepted as firm cloud prices (planned compulsory supply (production), standard supply prices), and prices that may change over the course of the current period Find out: average purchase prices, postal price, etc.
If the materials were displayed in the middle of hiring at purchase prices (options 2 and 3), then the accountant is responsible for choosing a system for assessing the materials to be written off.
There are three basic options here:
FIFO – conveyor model: at what price the first batch of materials was found, at such price the materials are written off. If the first batch at the first price is written off, you can only write off materials found in another batch.
1) balance 10 "Materials" of a greater value;
2) the availability of materials written off from the manufacturer is clearly less important;
3) income, including the number of deposits, growth.
LIFO - barrel model: at what price the remaining batch of materials was found, at such price the materials are written off. If the remaining batch with the same price is written off, you can only write off the materials that were found in the previous batch, etc.
1) the balance of 10 “Materials” is clearly less than the value;
2) the value of materials written off from the manufacturer will obviously be of significantly greater significance;
3) income, including the number of donations, will change.
A possible option is to write off materials at a fair average price, if the value of the balance, credit turnover and income lies between the possible values of FIFO and LIFO.
We looked at the differences, if materials are written off, the penny value is deducted immediately at the moment of writing off.
Please make it more effective to use the option of writing off materials during the winter period for less than a kilo, so that the natural expression of the skin is less. Therefore, all surpluses are taxed:
1) or at first-price prices, a different type of LIFO option;
2) or at the prices of the remaining purchase, a different type of FIFO option;
3) or at an average price, for which the entire supply of materials during the current period is divided into the entire number of materials that were found of this name. And the entire number of materials written off during the same period is multiplied by this average price. The choice of options for the type of materials depends on the goals of government officials and administration. For example, if government officials want to maximize dividend payments, they should choose the FIFO option, if they, for example, want to change the tax rate and create reserves, they should choose the LIF option. Oh.
If an accountant wants to change his job, then the best option would be to write off the account at average prices.
The designated assessment methods are illustrated.
Data about materials of group A for leaf fall
| date | Showcases | Quantity | Price, rub. | sum, rub. |
|---|---|---|---|---|
| Excess for 1 leaf fall | 60 | 100 | 6 000 | |
| 05.11 | Found it | 50 | 110 | 5 500 |
| 12.11 | Found it | 160 | 120 | 19 200 |
| 20.11 | Found it | 90 | 130 | 11 700 |
| 26.11 | Found it | 180 | 140 | 25 200 |
| At once (recharge for 1 leaf fall plus additional payment for leaf fall) | 540 | 67 600 | ||
| Released from the plant for leaf fall | 300 | |||
| Extra for 1 breast | 240 |
The accountant is guilty of distributing 67,600 rubles. Between the 300 units released from the plant due to leaf fall, and the 240 units that were lost for 1 breast.
Average price method
The average price for material of group A is 125, 185 rubles. (67600/540);
Variety of materials of group A:
A) released from the plant for leaf fall - 37,556 rubles. (300 * 125.185);
B) what was lost for 1 breast - 30,044 rubles. (240 * 125.185);
At once - 67,600 rub.
FIFO method
The bases are on the submerged, so that the materials are added to us in front, and are released to us in front. Variety of materials released from the plant for leaf fall in stock: (60 * 100) + (50 * 110) + (160 * 120) + (30 * 130) = 34,600 rub.
This design option can be labor-intensive (especially when materials are needed frequently). Therefore, to speed up the process, you can choose another option for disbursement, based on the fact that the materials that were left out at the end of the month will be valued at the prices of the remaining purchases.
LIFO method
It is based on the fact that the quality of materials purchased in the remainder is determined to determine the value of materials purchased in advance.
1st option for development:
(180 * 140) + (90 * 130) + (30 * 120) = 40 500
The 2nd option is based on the fact that the materials that were left out at the end of the month are priced at the prices of the first purchases:
Let's look at the results of the rozrakhunks:
As shown in the table, different methods for estimating material reserves result in different values of the materials produced. The smallest value corresponds to the FIFO method, the largest value corresponds to the LIFO method.
Various methods for assessing material reserves include the value of the value of the produced products, as well as the amount of profit of the organization. The largest profit comes from the FIFO method, the smallest - from the LIFO method. Therefore, the legislation of some countries (for example, Great Britain) prohibits using the LIFO method when estimating reserves.
In the official explanations up to section 10 "Materials" there is information about what is being created. So, it is said that when there is a loss of materials, their inventory is written off to the debit of account 91.2 “Sales inventory.” However, it says that the expenditure of materials for government purposes is reflected in the credit of section 10 “Materials” in correspondence with the sections in the form of expenditure for production or expenditure for sales. In case of such cleaning procedures, the traces will be understood in the future from the “university”, more than a specific interpretation. In this case, the interpretation becomes more correct and may appear to be more correct.
In the debit of account 91 “Other income and expenses”, any losses due to any reasons in the process of production of materials will be written off when they are generated as a result of sale, as well as materials transferred free of charge.
When transferring material assets as a contribution to the statutory capital with official comments to account 58 “Financial investments”, the accounting department must make entries “for the debit of account 58 “Financial investments” and credit racks on which valuables are insured, which facilitate the transfer to the racks of cikhs insert ". These entries may be relevant because the value of the assets behind which they appear in the accounting system indicates the valuation of shares or shares in the statutory capital. Since the value of the assets that are transferred does not correspond to the valuation of shares or parts of the statutory capital, then there is a positive difference between the balance sheet valuation of material assets and the valuation of investments, which is received are toiling to the point of view, in the share and the shares are to blame for the accumulation of a record for the debit of the rack 91/2 " Other income and expenses" of the "Other income and expenditures" subrack and credit rack 10 "Materials", and for a negative difference - behind the debit rack 58 "Financial investments" and credit rack 91/1 "Other income and expenses" of the "Other income" subrack and".
When writing off materials that have spent their living resources, there are two options for representing these operations in the accounting department. The option of making entries in the accounting department is determined by the organization of the material reliability system for the improper storage and waste of materials.
In this case, if the employee of the enterprise is responsible for improperly saving or wasted materials, then until the situation is cleared up, the material assets that have spent their lives bones and continue to be written off, guilty of being reflected in the market 94 "Insufficiency and waste from the loss of valuables", What is directly stated in the comments to this rahunku Plan of rahunki and Instructions for this zastosuvannya. If in the future the guilt of a financially responsible individual is not established and brought to light, then the expenses incurred as a result of the write-off of valuable material assets may be written off to the debit of account 91/2 “Other income and expenses” of the “Other expenses” subrack.
Due to the material reliability system, for improperly storing material assets, charges from the write-off of materials that have spent their living capacity may be written off immediately in the debit account. 91/2 “Other incomes and expenditures” subrakhunok “Other incomes and expenditures”.
When materials are written off, wasted as a result of extreme force majeure situations (natural disaster, fire, accident, nationalization, etc.), records will be added to the debit account 99 "Profits and earnings" and the credit account 10 "Ma teriali".
6. How the inventory and government equipment is divided into materials
In principle, we can say unequivocally - this way. These same low-value items that quickly wear out - MSH, are well known to us and are not eliminated in the new Plan of Storage. It was not the MShP that was liquidated (they were renamed), but the MShP that was removed.
Previously, the Plan of Rakhunks had three sub-racks:
12.1 "Low value and worn items in stock",
12.2 "Low-value and worn-out items in use",
12.3 "Timchasy (non-title) sporudi."
Now all the valuables that were insured in subracks 12.2 “MSH in operation” and 12.3 “Temporary (non-title) items” were charged before the debit of rakhunk 13 “Warsing of low-value and wearable items ". The under-depreciable part of the MShP slid was written off either to the old frame 31 “Waste of future periods” or its new analogue: 97 “Waste of future periods”. This sum may be written off from the line, deposited in the order about regional policy.
In this way, the new Plan of Accounts covers the charge of depreciation for the MSP, and their property is immediately written off as spent at the time of transfer of the MSP into operation (as well as the same as materials can be worked on).
The windfall of the future periods is victorious immediately, before the unfinished wear.
7. How to conduct an analytical form of materials
The analytical form of the trace should be organized firstly, in terms of materially similar individuals, and can be consistent with several results:
1) to organize the appearance of materials according to the warehouse nomenclature;
2).
3). (written-off materials included in finished products).
Rakhunok 11 "Creatures on the rise and in the past" in the new Plan of Rakhunki (commentary)
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This section is used only by many rural animals, and the varity of animals that were not included in Section 01 “Basic Features” is used here. This is an old polytheconomic and controversial approach, which means that the herd has the main capital, and the one that can be slaughtered for meat is the working capital.
The supply of such creatures from the side is described as the supply of materials. Reliability of income from one's state is registered under the regulatory authority for the system of crediting of government departments. Increased prices for the increase in your income are expected to be issued in accordance with planned prices. After the end of the period, there is a breakdown of the actual rate of increase in vaginal capacity and the risk of additional recovery (or reversal). In all such cases, vitrat charges are credited.
Transferred the young animals to the main herd, then. transfer of working capital into fixed capital, is issued through the credit account 11 “Creations on the basis of development and development” and through account 08 “Investments in non-current assets” to the debit of account 01 “Fundamentals”
We note how the implementation of such creatures appears.
Let’s say that animals worth 30,000 rubles are sold, their property becomes 26,000 rubles.
The entries in this window can be viewed as follows:
Debit 90.2 Credit 11 – 26,000 (sales of animals are written off); Debit 62 Credit90.1 - 30,000 (Rakhunok given to buyers for the thinness sold to them); Debit 51 Credit 62 - 30,000 (accounted for payments from buyers for the goods they bought).
If there is a shortage of animals, then it is written off from the credit account 11 “Creatures on the rise and lasted” to the debit account 94 “Shortages and waste of valuables.” If the reason for the shortage is identified, it will be written off:
- or on Vinnih
- or for business expenses
If the shortage cannot be absorbed, then it will be debited to account 94 “Shortages and expenses due to the loss of valuables.”
Since the creatures perished as a result of extreme force majeure situations of the ruler's activity (eventually, as an epizootic, etc.), then replacing the rack 94 "Instabilities and waste due to the loss of values" debits the rack 99 "When bottles and shakes."
It is explained in section 11 “Creatures in the world and in the past”, it is stated that when the goods are added to other organizations, the special section 11 “Creatures in the world” is liable to be debited in the amount of expenses for delivery and other similar expenses, whereby it is obvious that In what area is the purchased variety of animals displayed, although it is not specially adjusted.
In connection with this, as of June 1, 2001, the highest incomes and expenses will be transferred directly to the rack 99 “Profits and surpluses”, to which rack will be written off the wealth of creatures that died or were clogged with connections about the epizootic, natural disasters and other supernumerary subdivisions.
Rakhunok 14 "Reserves for a decrease in the value of material assets" in the new Rakhunk Plan (commentary)
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We are fundamentally new to the recognition of the spoilage of the account 14 “Reserves for a decrease in the value of material assets.”
Regulatory acts that regulate the accounting of materials (instructions to the Ministry of Finance of Russia dated December 27, 1998 No. 34n and dated June 9, 2001 No. 44n) transferred the balance sheet of material prices There is concern about the current market value, as it turned out to be lower than the actual value of the materials in the heir or stock ):
- material and production reserves are morally outdated;
- material and vegetable reserves have completely or often lost their cob yield;
- The current market volume and the volume of sales of these material assets has decreased.
Previously, the difference in prices was attributed to the financial results of the organization. In this case, it is adjusted by a special entry in section 14 “Reserves for a decrease in the value of material assets.” And although this bank is called a reserve, it is in fact a regulating counter-active stock, which clarifies the assessment of the value of material assets shown in the asset.
Reserves are created in order to transfer and save money. For example, it is assumed that during the current financial period there will be expenses, the actual amount of which can be revealed over the course of time (natural changes, doubtful transactions, telephone calls, warranty repairs, etc.), and the expenses will be written off. It’s no longer for Vitrat racks, but for We will build up the reserve earlier.
According to all the rules of accounting, which we have already talked about, assets may be shown on the balance sheet for the contribution, otherwise seemingly, for the contribution of the invested capital. True, trends associated with the transition of our image to international standards, such as those that allow for the revaluation of assets, will give rise to the concept of a fair price. These and other approaches to the principle of a continuously operating business have allowed accountants to be convinced of the universal method of asset valuation. Praise in our country for the principle of the same is another step in this direction. This is consistent with this principle:
- If there is a realizable (on-line) transfer of the assets of a company for its joint venture, then in the balance sheet the given asset for joint venture will be shown;
- Since the sales volume of an asset is lower for its sales, then the difference between the surplus and the balance sheet shows the asset for the sales (flow) rate.
In essence, the principle transfers the depreciation of material (before speaking, and intangible) values, their write-off to surplus. The creators of this Plan wanted to save all accepted ratings from the current flow, and show the values of other ratings on the balance sheet (on-line production).
Therefore, before the formation of financial statements, the accountant is obliged to remove from operational practitioners the description of materials from the purposes of their current estimates and new estimates. An entry is made at the head book (this is one of the balance sheet procedures):
Debit 91.2 “Inshii debit”
Credit 14 "Reserves for a decrease in the value of material assets."
Thus, on account 91.2 “Other expenses” a potential (possible) surplus is reflected as a result of a decrease in valuation, and on the amount of credit turnover in account 14 “Reserves for a decrease in the value of material assets” - the value changes Inka asset.
After this, the surplus of materials that appears in the balance sheet is calculated as follows: balance of account 10 “Materials” minus balance of account 14 “Reserves for a decrease in the value of material assets.” This procedure can be completed without folding the wiring.
For the beginning of the period following the start of the year for which an entry for approval of the reserve has been made, the amount reserved will be renewed before the following:
Debit 14 "Reserves for a decrease in the value of material assets"
Credit 91.1 “Other income”
It is unclear what period the Plan will take into account. The regulations regarding accounting procedures and accounting integrity are respected by the river. There is no contraindication and awareness of reserves against a decrease in the value of material values during the course of the day, as a correction to work after the end of the day.
We looked at this principle of generality depending on the appearance of the materials, but the relationship to any type of negotiable assets and the given procedure is subject to vikorism in many cases, since the ownership of the asset will require a change in the assessment.
Rakhunok 15 "Preparation and acquisition of material assets" in the new Plan of Rakhunki (commentary)
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Paragraph 5 of PBO 5/01 states that inventories are received by the accounting department for actual ownership.
The actual cost of material and material reserves, added for a fee, is recognized as the amount of actual expenditures of the organization on the addition, in addition to the tax on the added tax and other taxes that are subject to code (except for payments transferred by law pressure).
At point 6 of PBO 5/01, the warehouse and expenses for the acquisition of material and material reserves have been re-insuranced:
- the amount that is paid to the seller, as well as for information and consulting services related to the MPP accessory;
- Mita, spend on the preparation and delivery of goods and materials to the place of their vicinity and other.
As a rule, more than one-time expenses are incurred. Therefore, by forming the property of the MPZ, a necessary calculation account was used, in which debit all expenses associated with the appurtenances of the MPZ were recorded.
If for the formation of the property of non-current assets (main assets, intangible assets) the structure 08 “Investments in non-current assets” is stagnated, then for the formation of the property of the current assets (materials, goods, etc.) hunok 15 "Preparation and acquisition of material assets." The debit of account 15 “Purchase and acquisition of material assets” collects all expenses associated with the additions to the inventories, with the crediting of related accounts (60, 71, 76 and etc.) what kind of values and character were found? vitrat.
For example, if the seller has increased the value of the purchase, and the right of ownership of them has passed to the buyer, then the latter is guilty of transferring their purchase price to debit account 15 “Purchase and acquisition of material assets” and credit to account ku 60 "Rozrahunki with postal workers and contractors" (wanting value more We couldn’t find a buyer in the warehouse). Therefore, the entry for those who, before the debit of section 15 “Purchase and acquisition of material assets,” is entered in addition to the purchase of goods and materials, as stated in paragraph 2, which is explained in the Instructions for the preparation of the storage plan in, involves the senses.
After everything has been spent that is due to this other batch of material assets, it will be shown in the debit of account 15 “Preparation and acquisition of material assets,” then. Once this property is formed, and these valuables are sent to the warehouse, account 15 “Preparation and acquisition of material assets” is credited to the debit of the account in the form of inventories (07, 10, 41 and 41).
Balance account 15 “Procurement and acquisition of material assets” shows the amount spent on the addition of valuables that have not yet arrived at the enterprise warehouse. Paragraph 13 of PBU 5/01 states: “Organization of trade can be spent on the preparation and delivery of goods to central warehouses (bases), selection of transfers from sales, including expenses to the warehouse." Before these expenses are calculated, expenses will include expenses for the delivery of goods and materials to the place of their replacement (since they are not included in the price of inventories established by the contract), for insurance, maintenance of the procurement and warehouse equipment of the organization, expenses for paying for the loans for post-employees (commercial loan) and for post-employment koshtiv ta in.
Afterwards, spending on the preparation and delivery of goods must be carried out in accordance with the financial policy, either in the case of goods comparability. zrashtoya on the debit of rack 41 “Goods”, then write off on Vitrati Zverennya (on the debit of Rahunka 44 “Vitrati Sales”).
Function 15 “Preparation and acquisition of material assets” as a calculation function is not implemented at all times. This is understood by this situation, which is consistent with official comments to which account "in the debit of account 15 "Purchase and acquisition of material assets" the purchased property of material and material reserves, such as "The official documents of the postal employees were found."
At the time of actual acquisition of materials, an entry is made as a debit to account 10 “Materials” and a credit to account 15 “Preparation and acquisition of material assets.” Also, documents regarding expenditures associated with equipment and the preparation of materials may be available after the actual purchase of material assets. So, on the basis of 10 “Materials”, values cannot be processed based on the actual expenses for their appurtenance and preparation.
It was stated above that section 15 “Purchase and acquisition of material assets” is credited to the actual integrity of the inventories that came into the organization. Also, the stock of these stocks is determined by the organization in advance of setting the stock price. In the case of purchased material assets that have arrived at the warehouse, an entry is made to debit the account of these assets and credit account 15 “Purchase and acquisition of material assets” for the purchase of goods. prices The result of this calculation is a balance that shows the difference in the value of added inventories, calculated from the actual production value and financial prices. This balance can be:
A) debit - because the property is actually responsible for payment;
B) lending - because there is actual co-operation with the bottom for the money. This loss is written off to account 16 “Renewal of material assets” using the following transactions:
Debit 16 Credit 15 - the amount of transfer of the actual value of the inventories over the value of commodity prices; Debit 15 Credit 16 - the amount of the transfer of the profitability of the oil and gas plant at local prices from its actual share.
There is no official clarification of the changes in the accounting departments of operations involving the acquisition of material assets when the documents were not found with the actual materials needed.
The food supply is deprived of pressure, and the materials that actually arrived at the warehouse of the enterprise need to be stored in storage 15 “Preparation and acquisition of material assets”?
If it is not required, then it is necessary to establish with what structure the corresponding structure 10 “Materials” when representing in the accounting form the actual acquisition of materials for the enterprise? Unsurprisingly, these transactions may be more significant for non-invoiced deliveries at the end of the current period. In other words, “the surplus behind the shelf 15 “Procurement and acquisition of material assets” at the end of the month shows the evidence of material and material reserves in the future.” materials for which documents and information were found about the transfer of ownership of these goods, then in what rack can the materials actually produced be displayed, and for which documents have not yet been found?
The enterprise has the right to independently determine the order in which such materials are presented. There can be at least two solutions:
Option 1
For materials that have actually been received at the warehouses of the enterprise, but for which the relevant documents have not been found, a special sub-section is opened, section 10 “Materials - “Uninvoiced deliveries”.
The processing operations for these materials can be carried out on the following scale:
Debit 10 "Materials" sub-folders "Uninvoiced Postings"
Credit 60 "Rozrahunki with postal employees and contractors"
At the beginning of the reporting period, the following may be completed: the cancellation of the record of the acquisition of materials at the beginning of the reporting period and the recording of the receipt of documents and materials in the first order.
Option 2
Materials that were actually processed at the warehouses of the enterprise, but for which no relevant documents were found, are displayed in section 15 "Purchasing and acquisition of material assets" in correspondence with section 60 "Distribution with postal workers and contractors" at this estimate, for such a stench they will be written off to the debit of the account 10 "Materials".
However, to store these materials, the “Uninvoiced Deliveries” subrack may be transferred to the 10th “Materials” subrack.
During this period, around the world, the necessary documents were collected or an additional entry was made on the debit line 15 “Purchasing and acquisition of material assets” and on the credit line 60 “Rozrahunki with postalnik and contractors”, which is factual And the postal owner’s prices are greater for the goods, or they are reversible, as are the postal owner’s prices. fewer clouds.
Confirmed up to paragraph 26 of the order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n “material reserves that should be organized by the organization, if they are too old, or transferred to the purchaser at the outpost, register with an accountant in any form in the evaluation, transfer from the agreement, with further clarifications actual comparability.
Therefore, since the prices of the addition of materials are unknown at the time of actual testing of the materials, in the future the prices may be adjusted.
When the balance sheet balance is added, account 15 “Procurement and acquisition of material assets” is added to the stock of surplus inventories, which are displayed under the related items of the group of articles “Inventories” (“Sirovina, materials and other similar and values", "Finished products and goods for resale" and .) .).
Rakhunok 16 "Virdhileniya varosti material values" in the new Plan of Rakhunki (commentary)
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According to the accepted order, sections 16 “Production of material assets” can be added to sections 10 “Materials” and 15 “Preparation and acquisition of material assets”.
On the right is that part of the recovery that comes from adding valuables goes to the valuables written off from the manufacturer, and part goes to the valuables that are no longer in stock.
butt
The range of materials received at the warehouse that have arrived from the postal buyer is:
- at local prices - 492,000 rubles.
- for actual collateral – 500,000 rubles.
Refinement of materials in stock 8,000 rub. (500,000 – 492,000).
Debit 15 Credit 60 – 500,000 rub. - the postal owner’s order on the materials was accepted; Debit 10 Credit 15 – 492,000 rub. - tested in a warehouse of materials at standard prices; Debit 16 Credit 15 – 8,000 rub. - written off the difference between the actual quality of materials and their availability at market prices;
Let’s assume that out of 492,000 rubles, which were withdrawn during the light period, 60% was written off from the manufacturer, and 40% was lost in the warehouse.
This means that 8,000 rubles have been accumulated for account 16 “Virgination of material assets”, which will be distributed at the upcoming rank:
295,200 rubles were written off for materials production.
- warehouses lost 196,800 rubles of materials;
- however, the value of the calculation of the real estate prices, at that time, as a result of their actual exchange rate, becomes 8000 rubles.
So, when they came to our butt, it turned out that the plant had to write off not 295,200 rubles, but a great sum.
To sum up everything that has been said, the entries in this case look like this:
New entries are added to the already known entries:
Debit 20 Credit 10 – 295,200 rub. - write-offs of materials are mainly waste (60% of the total amount that is best); Debit 20 Credit 16 – 4800 rub. - the price of recovery has been written off to account for materials released during the economic period, mainly production (60% of all accumulated during the economic period).
In this manner:
- for rack 20 "Basically vyrobnitstvo" debit turnover became 295,200 rubles during the reporting period, and now it becomes a reasonable effective value - 300,000 rubles, which shows the actual consistency of the materials, released they were produced during the winter period.
We were shocked when cloud prices turned out to be lower than actual prices. As soon as the gate falls sharply, then our butt will immediately appear:
Debit 15 Credit 60 – 500,000 rub. - the postal owner’s order on the materials was accepted; Debit 10 Credit 15 – 492,000 rub. - tested in a warehouse of materials at standard prices; Debit 16 Credit 15 – 8,000 rub. - written off the difference between the actual quality of materials and their availability at market prices; Debit 15 Credit 16 – 8000 rub. - if the cloud prices are higher than the actual ones, then the organization is to blame for the profit; Debit 10 Credit 20 – 4,800 rub. - the price of goods has been written off and applied to the materials released from the manufacturer (60% of all costs); Debit 16 Credit 20 – 4,800 rub.
Not much of this entry is to support the debit turnover for section 20 “Basically production”, which amounts to 300,000 krb. Replacement of the correct amount is 295,200 rubles. The advantage of this is the fact that the “line” posting is completed (by debiting account 20 “Basic production” in the “red reversal” way and debiting account 16 “Varsity of material valuables” by an initial entry).
In both stocks, at the end of the month, Rakhunku 16 “Virgination of the Variety of Material Values” lost a balance of 3,200 rubles. (In application 1 it is debit, and in application 2 it is credit). When the balance is added, the amount is 3200 rubles. (without posting) will be added to the balance of account 10 “Materials”, and in the other section - added to this balance.
We have sorted out the types of products in proportion to the materials that were lost and written off, mainly from production. Prote, from the text of the Instructions, added to the Rank Plan, included provisions that write-offs are “proportional to the value of money spent in the production of materials.”
This is understood by the fact that paragraph 25 of the Methodological Recommendations on the procedure for forming indicators of the accounting records of an organization, approved by order of the Ministry of Finance of Russia dated June 28, 2000 No. 60n, organizations are given the right upon acceptance of Lithuanian policymakers themselves establish the procedure for writing off the items that appear. And this means that the chief accountant, putting together the order of the division of expenses concentrated on account 16 “Virgination of the wealth of material assets”, himself believes that it would be better to close this account, but we do not know an option better than the one presented by us.
Instructions for completing the plan of sectors recommend that the analytical section behind section 16, “Maintaining the value of material assets,” be carried out by groups of inventories with approximately the same level of their storage. However, in this case, there is a connection between the sum of the treatment and the quality of the specific materials with which the treatment was created. That is why the basis of the analytical framework behind the 16th section “Vildification of the stock of material values” is due to the fact that the positions are not the same as the inventory, but the groups of material-viral reserves, identical in their meanings and sources.
The instructions for establishing a plan of accounts have expanded the functions of account 16 “Validation of the value of material assets”: on this basis you can also include soum accounts that are established at any time. Under the contract, the parties stipulate their obligations in foreign currency or in monetary units, which are subject to repaid in rubles.
Proteus from clause 6 of the order to the Ministry of Finance of Russia dated 06/09/2001 No. 44n “actual expenditures on the acquisition of material and military reserves are calculated (change or increase) according to the regulation of soums, which wait until the material - production reserves are accepted to the accounting form in case of downturns, if Payment is made in rubles in an amount equivalent to the amount in foreign currency (smart penny units)." Material reserves include materials, goods, and finished products.
butt
The purchase and sale agreement stipulates the value of goods in the amount of 600 USD. (Including maximum permissible limit - 100 standard units). Payment for goods is made in rubles at the exchange rate of the Central Bank of the Russian Federation on the day of payment. Central Bank of the Russian Federation exchange rate:
- on the day of purchase of goods – 25 rubles;
- on the day of payment - 26 rubles.
The buyer, before payment, sold half of the goods for 10,500 rubles, incl. Maximum permissible value – 1,750 rubles.
The flexible handle is important according to the requirements.
The accounting department will have the following entries:
Debit 41 Credit 60 – 12,500 rub. (500 USD * 25) - appears in the guise of goods availability; Debit 41 Credit 19 - 2,500 (100 USD * 25) - appears in the form of VAT for goods that have been found; Debit 62 Credit 90.1 “Viruchka” - 10,500 rubles. - strives to enhance the buyer’s products; Debit 90.2 "Sales Composite" Credit 41 - 6250 rub. (RUB 12,500 / 2) - sales of goods are written off; Debit 90.3 "PDV" Credit 68 - 1750 rub. - the maximum allowance for the sale of goods is adjusted to the budget; Debit 60 Credit 51 - 15600 (600 USD * 26) - re-insurance of pennies to the postal owner for goods;
Debit 16 Credit 60 – 500 rub. - appears in the form of soum raznitsa; Debit 19 Credit 60 - 100 rub. - appears in the guise of the PDV for the soum price; Debit 68 Credit 19 - 2,600 rubles (2,500 + 100) - presented before the recovery of the maximum allowance for goods expended and paid for.
The sum total, shown in section 16 “Various value of material values” in the amount of 500 rubles, is divided equally between the surplus of goods in the warehouse and the goods sold (about half of the purchased goods are sold):
Debit 41 Credit 90.2 "Sales Composite" - 250 rub. - Soum raznitsa is written off; Debit 41 Credit 16 – 250 rub. - Soum raznitsa is written off.
In principle, for displaying in the area of soums, the difference can not be accounted for by the 16th “Variousness of the value of material assets” section, but can be written off directly on the other sections (41 “Products”, 90 “Sales”, etc. ).
butt
The purchase and sale agreement stipulates the ownership of the equipment, which supports installation, 600 c.u. (Incl. MPE - 100 standard units). The loan is paid in rubles at the exchange rate set by the Central Bank of the Russian Federation on the day of payment.
Central Bank of the Russian Federation exchange rate:
- on the day of acquisition of the equipment for the rakhunok 07 "Equipment for installation" - 25 rubles,
- on the day of payment - 26 rubles.
The buyer must pay half of the installation before paying.
The accounting department will have the following entries:
Debit 07 Credit 60 – 12,500 rub. (500 c.u. * 25) - appears in the guise of ownership; Debit 19 Credit 60 – 2,500 rub. (100 c.u. * 25) - appears in the guise of PDV with the possession of what has happened; Debit 08 Credit 07 – 6,250 rub. - The transfer of equipment to installation is shown in the form; Debit 01 Credit 08 – 6,250 rub. - put into operation, equipment installed; Debit 60 Credit 51 – 15,600 rub. (600 USD * 26) – re-insurance of pennies to the postal owner for goods.
After this operation, a soum difference of 600 rubles is established on the debit of account 60 “Rozrahunki with postal employees and contractors”. Due to the fact that the product range is 600 USD. when purchased, it was charged for one course (25 rubles), and when paid for, it was charged for another course (26 rubles). This soum raznitsa includes, incl. and maximum permissible value (RUB 100). To cover the value of the soum, you can use section 16 “Valuage of material assets.”
Debit 16 Credit 60 – 500 rub. - appears in the form of soum raznitsa; Debit 19 Credit 60 - 100 rub. - appears in the guise of the PDV for the soum price; Debit 68 Credit 19 – 2,550 rub. - presented before the recovery of the maximum allowance for goods wasted and paid for. Debit 91.2 “Inshy expenses” Credit 19 - 50 rub. * - Presented before the recovery of the maximum allowance for the goods expended and paid for.
*Note: 50 rubles of maximum allowance can be presented to the budget, the remainder of the sum of 250 rubles from the setting established at the time of its determination can be presented from this drive 01 "Main Costs", and is calculated on the debit side Hunks 91/2 "Other incomes vitrati "subrahunok "Inshi vitrati".
Soums, shown in account 16 "Various value of material values" in the amount of 500 rubles, equally divided between the surplus of possessions before installation, which is covered by account 07 "Possession before installation" and We'll install it now.
Debit 07 Credit 16 – 250 rub. - Soum raznitsa is written off; Debit 91.2 “Other expenses” Credit 16 – 250 rub. - Soum raznitsa is written off.
Once upon a time there was a positive soum difference. If the ruble exchange rate on the day of payment for goods was higher than on the day of purchase, then the soum difference would be negative.
In principle, for displaying in the form of soums, the difference may not be covered by the rack 16 “Virgination of the stock of material assets”, but immediately written off on other racks (07 “Possession before installation”, 91/2 “Insh and spend" and in.).
Subject to clause 25 of the Methodological recommendations for the procedure for forming indicators of the accounting information of an organization on the basis of 16 "Vehicles of material assets" may be modified in connection with With the organization's data, a discount (capes) is agreed upon.
butt
According to the contract, the price of goods to be purchased from postal suppliers amounts to 6,000 rubles, incl. Maximum permissible value – 1,000 rubles. If the buyer pays for the added goods within 20 days after collection, he will be given a discount of 2%. The buyer pays for the goods 15 days after collection.
The accounting department will have the following entries:
Debit 41 Credit 60 – 5,000 rub. - tested goods; Debit 41 Credit 19 – 1,000 rub. - MPE for purchased goods; Debit 60 Credit 51 – 5880 rub. (6000 - (6000*2/100)) - pennies were reinsuranced to the postal owner for goods;
After this, a balance of 120 rubles is created on the loan account 60 “Rozrahunki with postal owners and contractors”, which represents a reduction given by the postal owner (including the maximum allowance - 20 rubles).
Debit 60 Credit 16 – 120 rub. - write-off of the sum of the salary for the rack 60 “Rozrahunki with postal workers and contractors”; Debit 41 Credit 16 – 100 rub. - Divided the tables into separate sections; Debit 19 Credit 16 – 20 rub. - Divided the tables into separate sections;
Thus, by the amount of the reduction the price of goods and the maximum permissible value for these goods are adjusted (changed).
Debit 68 Credit 19 – 980 (1000 -20) rub. - must be presented before the amount of maximum allowance for purchasing and paying for the goods is collected;
In each operation, 1 goods were purchased in the evaluation - gross, then. without hurling a discount. You can give a rating – net, then. for virahuvannyam deductions. In whose opinion, for other equal minds, there will be no need to vikorystya rack 16 “Virdhileniya varostі material values”. If the goods have not been paid for for 20 days, the amount of the unrecovered discount can be applied to account 16 “Recovery of material valuables”. For the most part, you can do without section 16 “Protection of material assets”, which can be written off directly from section 60 “Production of goods with postal workers and contractors”:
Debit 41 Credit 60 – 100 rub. - Divided the tables into separate sections; Debit 19 Credit 60 – 20 rub. - Divided the tables into separate sections.
Following this analysis, we will try to establish a general rule for writing off the value of material assets: the recovery of material assets is written off in those areas where the material assets were written off.
Also, since the materials were written off to account 08 “Investments in non-current assets”, 28 “Investments in the industry”, 29 “Service industries and governments”, 58 “Financial investments”, 79 “Internal government affairs”, 94 “Not costs and expenses for money values", 99 "Proceeds and surpluses", the amount of value that accrues to these materials, is subject to write-off for this purpose.
Rakhunok 19 "Title for added value for added valuables" in the new Rakhunk Plan (commentary)
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This is a very special shell. It can be interpreted as an additional account that regulates, which allows you to bring the inventory of materials (the debit balance of account 10 “Materials”) to the balance, or it can be interpreted as its own receivables collection. In fact, when materials are transferred to a manufacturer, the budget is based on the contribution that was paid to the recipient.
When selling goods (work, services), in addition to their value, the buyer is obliged to pay the seller the maximum allowance at the established rate (10 or 20 hundred rubles). For the sum, the seller is obliged to provide the purchaser with an invoice later than five days, due to the time of valorization of the goods (principal work, delivery of services) (Article 168 of the Tax Code of the Russian Federation).
The salesperson's documents and invoices may appear to be in a row.
If transactions involving the sale of any goods (work, services) do not qualify for taxation and the seller is required to pay the maximum allowance, the relevant documents are drawn up and invoices are issued without seeing the amount of the maximum allowance. In this case, the documents must be stamped “Without tax (FDV)”.
When selling goods (work, services) for preparation to the population, it is necessary to prepare the necessary documents and issue invoices according to the rules, if the seller has seen the buyer's cash receipt or other document of the established form.
The invoice document is a document that serves as a basis for accepting the presentation of deposits before being drained or removed.
In paragraph 5 of Art. 169 of the Tax Code of the Russian Federation has reinsured the obligatory details of tax invoices.
The invoice document is signed by the kerivnik and the head accountant and other townspeople, confirmed by the order of the kerevnik of the organization, and is marked with the seal of the organization.
The seller is obliged to keep a log of the issued invoices and the sales book.
The buyer is required to keep a journal of the receipt of invoices and a purchase book.
The procedure for recording the names of journals and books is established by the Order of the Russian Federation.
The buyer, after accepting the additional goods (work, services), fixes the amount of MDV that is due to them, to the debit of account 19 “MAT for additional valuables” in correspondence with the accounts of the account of the items on the basis of the account. - invoice.
On the debit of account 19 “MPE from additional values”, the amount of MPE paid for expenses for renovation is also recorded. At this amount, the tax is calculated at the tax rate of 16.67% of the amount of the deposited expenses (without adjusting the sales tax).
For the amount of maximum allowance, recorded on the debit of account 19 "Advance income from additional values", the buyer on the basis of additional invoices issued by sellers, and documents that confirm the payment of the amount of tax to sellers, for the purchase of additional goods (jobs, services) on Viral purposes may the right to change the amount of the tax due to the budget during the sale of their goods (work, services). When it comes to timidity, write down:
Debit 68 Credit 19
The amount of the contribution presented to the purchaser with the addition of goods (work, services) is included until the payment of any goods (work, services) for:
A) the production and/or sale of goods (work, services), sales transactions that do not require compliance (different types of compliance) in accordance with paragraphs 1-3 of Article 149 of the Tax Code of the Russian Federation;
B) the production and/or transfer of goods (work, services), transactions with the transfer (vikonannaya, nadvaniya) which are for government needs are recognized by the object of submission according to Chapter 21 of the Tax Code of the Russian Federation, but do not facilitate the transfer (are subject to type of supply) available to points 2 and 3 articles 149 of the Tax Code of the Russian Federation.
c) sales of goods (conducted work, given services), the sale of which is not recognized in the territory of the Russian Federation.
When you present the purchaser with the amount of maximum allowance, make a note:
Debit 20 (23, 25, 26, 44 and in.) Credit 19
Let us formulate the fundamental rules for representing the facts of the ruler’s life in the framework of 19 “MPE with added values”:
- in the debit of the account, the amount of the tax is recorded, the payment has been made, the payment to the postal workers and contractors for the removal of material assets, the acceptance of work is recorded;
- the balance of the account must include a contribution to the added value, payments to postal workers, contractors;
- the payment and the tax added are presented to the budget in accordance with the procedure established by the Tax Code;
- The amount of the tax is given to the payment of payments to the employees and contractors, and is presented to the budget in accordance with the norms of the Tax Code of the Russian Federation, to ensure the appearance of these material assets, expenses and other expenses.
At the end of this review, we want to get ahead of readers who are aware of the fact that in the debit section 19 “MAP from added values” it is necessary to display the additions to the budget of contributions to the added value for those accepted to the accounting region and in the main ways, completed by capital everyday life, in the ancient ruler's way. However, such a proposition appears to be ungrounded. Whose job is to obtain a contribution to the completed project, to provide payment to employees and contractors, etc. legal entities.
In this situation, if the enterprise has obligations to the budget due to the tax on the added property, it is necessary to fix the furnishings that are in connection with these obligations. The object of subsumption is to blame for the cessation of everyday work in the government's way. Due to the possibility of submitting this tax to the budget, the amount of the increased MDV would greatly increase the primary value of the main sum. However, depending on the tax legislation, enterprises submit to the budget the increased maximum allowance. Furthermore, the amount of the tax assigned is a certain amount of duty to the budget in front of the tax payer, which, at the time of execution, the tax payer could present to the budget. So, if you want to display the following on the sections of the departments, let’s look at section 76 “The departments with different debtors and creditors”.
The analytical view behind section 19 “MAP from additional values” may be a motivation in such a way that, with minimal expenses, it is time to submit a tax declaration with a tax on the added property. In addition, it may be possible to organize a separate form of payment for the donation of goods for material assets, robots, services, which are purchased during the production of products that are sold for export.
Within the framework of the article, the necessary minimum of normative and methodological requirements have been provided for the organization of a competent accounting department in section 10, in the “Materials” section. Based on the theoretical basis behind Section 10 “Materials”, it is obligatory for the practitioner to conform his work functions to the professional standard “Accountant in Materials”.
The article looks at:
- The main features of the work of an accountant with rack 10;
- Key points of work with rack 10, rack 15, rack 16;
- Practical recommendations for working with subracks rack 10;
- rules for the identification of materials as part of the MPZ;
- What can an accountant indicate to his regional police department with section 10;
- Remaining changes in legislation for small businesses to simplify the implementation of operations related to the added materials (in connection with the updated edition of PBO 5/01 and PBO 6/01, which is in effect 06/20/2016);
- Practicing on practical applications the new normatively permitted approach to the adoption of materials at the cost of a postal agent for enterprises;
- Changes made to the regional policy after 06/20/2016. small businesses that wanted to simplify the accounting form before accepting the materials.
Advantages of statistics:
- Within the framework of the article, everything necessary for competent and informed work according to the professional standard “Accountant in the field of materials” is given;
- The article will be useful for accountants-primaries;
- It helps to understand the formulation of the elements of the Cloud Policy, laid down in accounting programs 1C and working with rack 10;
- Language Wiklad is available.
If, according to the invoices, the organization receives the same accountant, the primordial accountant becomes involved and cannot understand how to accept the acquired value. Materials? Main features? Products? What kind of rakhunok chi subrakhunok opributkuvati?
This article is based on the possibility of better understanding the peculiarity of the appearance of section 10 “Materials”. Obviously, no one was concerned with legislative and regulatory documents. Prote normative language can always be interpreted in the right direction.
Now, let’s talk about section 10 “Materials”, let’s look at the key points that are necessary for understanding the view on this section, and the practical side of the methodology of the view.
In order to display in section 10 “Materials”, you need to go over so that you have the right to accept this drive.
Since the accounting legislation does not have such a category as “Materials”, it is necessary to immediately clarify the essence of the terms – Materials, inventories, goods and materials.
The name itself indicates the essence of this category of object. Whatever the organization is engaged in: business or non-commercial activity - to ensure this activity it needs:
- Mainly, which creates the material basis of the final product of the organization (basic materials);
- Mainly, what is involved in the process itself (additional materials);
- On the other hand, a necessary set of speeches is needed to organize the work process itself, in order to implement management functions.
And in order to ensure the continuity of various stages and processes of work, you need to stock up on these words: create stocks at the required reasonable quantity and ensure their savings in places of conservation. Therefore, this kind of stuff is usually accepted into the accounting department as material inventories (MPR).
During the operating cycle, materials are wasted, losing their original material form, and the yield of waste materials is completely included in the yield of the final product. In this way, these materials have already passed to the product warehouse and their life cycle as materials in the organization has ended. And now we can talk about them, even less so, about the amount of waste in the form of materials in one unit of production, in 1 year of repair work, in 1% of any services provided. The cob material form appeared in the changed state, fragmentarily, the materials are now in the final product of the company.
It is important to say that we will not tolerate such compromises and will not allow the addition of electricity to section 10 “Materials”. So, it has one kilowatt per kilowatt, it is used in the production activity, but it does not have a material form, it cannot be placed in a warehouse and saved, it cannot be transferred from one unit to another.
And one more thing. Everything that belongs to the organization on the right of authority is assigned to the category of materials and is included in the warehouse of goods and materials (commodity materials). The word value indicates that materials can be sold by power and used for production, the final product of which, when sold, will bring profits, which is an element of the ruler's wealth.
Summary
The accountant will accept such assets as materials such as inventories and inventories to the accounting department and transfer them to section 10 “Materials”, as they have an independent value, and not in stock of any kind:
- Vikorystovuvatyvayutsya as materials, necessary manufacturing, vykonnannya work, given services, changing shape, warehouse, camp;
- Vikorism is, as a rule, necessary before the establishment of norms or norms of business turnover;
- They fully understand and fully transfer their skill to manufactured products, work and service;
- Or, having appeared unclaimed, they will be sold, although the material valuables that were initially found were not considered for sale.
The main legislative acts and regulations that regulate the category “Materials”
The rules for the recognition of materials as part of the industrial product and their appearance are regulated by:
- The norms of the Federal Law dated December 6, 2011. No. 402-FZ “On Accounting Form” in the remaining edition;
- PBO 5/01 “Shape of material and production reserves” (ed. dated 05/16/2016);
- Methodical entries from the accounting form of material and inventory reserves;
- PBU 1/2008 under the title "Oblik's policy of the organization."
This is the minimum required for an accountant who is a candidate for inventory and materials of any organization.
Having determined that the words that have been found are located in the “Materials” category at the MPZ warehouse, we have the right to display them in section 10 “Materials”.
Now there is a new task - to correctly organize the structure in accordance with the Plan of Accounting Structures of the Financial and State Activity of the Organization and Instructions in order to establish the Plan of Structures (confirmed by the order of M Information about Russia dated October 31, 2000 No. 94n, as amended from November 8, 2010 No. 142n) .
Zagalne statements about rakhunok 10 “Materials”
Rakhunok 10 of the accounting department is a synthetic “Materials” rakhunok, used for organizing information about the availability and distribution of the totality of materials, so that all materials are sealed. The amount for storage is in pennies.
This account belongs to the active category, and then the balance is transferred to the debit account, all expenses for the account pass behind the debit account, and expenses and withdrawals from the account pass through the credit. The ending balance will be overdue at the debit rate of 10. The negative amount on Dp 10 is to confirm the amortization.
Schematically, the outline of the ruler's steps can be represented as follows:
To display all the variety of materials that an accountant has to deal with, it is necessary to use open analytics, or report characteristics. For 1C software products, the analytical view is provided through the subaccount names.
Analytical warehouses
Nomenclature
We look after skin names. If you need materials that are indicated in one unit of the product, perhaps in rolls, and for the production on site you need a lot of meters, then some units of the product will be converted into others. In 1C accounting programs, it is possible to earn money through the refurbishment mechanism.
Parties
Partial processing means that each document is processed based on the date and document number assigned.
Warehouse
Warehousing means the display of information in the place of saving according to regulations, the materials must be placed in the warehouse under the material quality of the worker. Unfortunately, there is no warehouse like this, but the materials still need to be found in such a place. It is necessary in the regional policy to fix the place of saving, giving it a name, for example: “Office”.
Pidrozdili
This analysis reveals information about the place of taxation. It is permissible that if stationery supplies for the office have been found, the place of the source materials is indicated - “AUP” then. This analytical form is obligatory when using 1C software products.
Very important! Without assigning the accountant (then you have the right to vikorystuvatimut pridbane), the 1C accounting program will not carry out the procedure for closing the month.
Important! It is obligatory to preserve the balance of the data of the analytical image of the turnover and the surplus of the synthetic image behind the camp on the remaining calendar day of each month.
Subracks up to 10 layers, classification of materials behind subracks and practice of working with them
Up to rack 10, subracks open. In the plan of shells, stench is indicated by a dot. The prefix "sub" means lighter. Therefore, all the subracks act as storage sheds 10.
Known from subracks up to 10 rakhunku. The names of the subracks and their number in the standard plan of resuming. In the Instructions for the structure of the skin, there is a list of types of materials that appear on the skin.
It is very significant that the flow of types of materials, recommendations from the Instructions to the layout plan — not cruel. The criteria for adding additional materials to the other subracks must be considered. The numbering of the subracks of the synthetic shell 10 Materials in the standard plan is of great importance in the industrial cycle of production. Therefore, understand the main government process that takes place in the company, as a result of which the final product is prepared and then sold.
The skin organization independently may determine which subarunculus receives the addition of materials after analyzing its reproductive cycle.
How to analyze? For example, where to take the stationery?
There are no clear guidelines. Due to business turnover, the materials must be insured on 10.09. For the analysis it is necessary to comply with the statutory activities of the enterprise. A company has now been created in which a specific end product exists, the role of which is played by stationery:
- In the field of consulting services, stationery is a very important part of the manufacturing process. We are making a decision about the distribution of stationery supplies for the subrakhunok 10.01
- In the sphere of illumination, it’s the same.
Let’s say you are an accountant for a commercial kindergarten. Where to take the prostrate? A child's sleep is part of the whirlwind process. You make a decision - transfer it to the subrakhunka 10.01.
Make a decision to consolidate in the Regional Policy through a working plan for the sectors, specifically to overinsure the sub-banks that are undergoing insurance, and to sign off on what is important to be included there.
Subrahunok 10.01 “Sirovina and materials”
Here the truth is revealed:
a) Maina, which forms the basis of the final product that is being prepared(Products, work, services). These include the necessary warehouse units of processed products, labor and service units.
This is how we display daily business materials, as we carry out continuous daily activities. If the company itself will occasionally continue, then these future materials will be accepted for publication on another subrakhunok - 10.08.
A business that provides consulting services (accounting, legal, marketing, etc.) may have the right to show what type of office paper it is in, leaving behind the influx of intellectual value of this paper by spending its primary form. The knowledge of the fakers turned into valuable information displayed on the paper. However, many accountants view such materials as of June 10.
As a rule, the main materials are consumed in direct proportion to the amount of the final product that is produced. Of course, it will be stated in the regional policy that what is most likely to be achieved in this sub-hunt of the warehouse of basic materials.
b) Sirovina.
Syrovina is usually called the product of the agricultural dominion and the industrial industry.
c) Additional materials, which also play an important part in the process of production, playing a subsidiary role. The stench infuses the main materials into the product of the singing authorities.
It is possible that the enterprise produces yalinka decorations, then barberries and chemicals will be additional materials. The consumption of additional materials may not be related to the quantity of the final product.
Simply put, you can easily determine the types of materials that need to be displayed on subframes. The decision is consolidated in the Regional Policy and the Workers' Plan. Do not take the work plan as a formality, tying it to the operational process in the company.
Subrahunok 10.02 “Purchased products and components, structures, parts”
Subrahunok 10.03 “Palivo”
Palivo is mentally divided into:
- Technological - for technological production process;
- Dvigun - burning material for engines, so called burning materials or PMM;
- Gospodarske - for scorching.
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If there are service vehicles or various units (gasoline trucks, gas generators), then a PMM is required. The following applies to burning-painting materials:
- All types of fuel - gas, diesel, gasoline;
- Mastilny materials - mastila, mastila, which is used in the process of repair, maintenance and operation of transport;
- Galmivny gardens to cool down.
In this case, it is necessary to ensure the appearance of the skin unit and skin transport system.
A practical example of the operation of adding a PMM for burning cards with the identification of key points in the form is reviewed in ours.
Subrahunok 10.04 “Container and container materials”
On this subrack it is customary to display items that are packaged for packaging, transportation and storage of various materials and products. Bags, boxes, boxes, barrels, jars, porridge, etc. are brought to the container.
We often play dances placed on the cooler. This is the container. The container is reversible, like all the bottles, but it is also non-reversible: you opened the packaging and you lost it. And the subtleties of the accounting aspect of these two types of containers.
Subrahunk 10.05 “Spare parts”
Here we display materials that are used for the repair and replacement of machine parts that have been worn out.
Subrahunok 10.06 “Other materials”
On which sub-rack the return exits are displayed, such as excess milk, excess basic and auxiliary materials, purchased preparations, which were removed from the materials during the process of processing of the finished product. The exits spent the power of the weekend, but did not turn into smittya (thyrsa, scraps). Turning materials still have some value. They can be promoted throughout the organization or sold, for example, as sets of children's creativity. Also here you can display items of office and government mortgage, which are not necessarily included in the main production cycle.
Subrahunok 10.08 “Building materials”
If you are doing repairs and this is the main activity, then the materials will be submitted to the 10.01. If a business, for example, a storekeeper, purchases materials to deliver to the contractor, then this type of materials is displayed for the 10.08 schedule. So it’s easy to do, since everyday life is not the main activity of the organization.
Subrahunok 10.09 “Inventory and Gospodarske Approach”
- Gospodarske Priladdya - these are objects of sacred Spodarsky significance.
- Inventory - these are objects of technical significance that take part in the production process and the natural cycle, but cannot be transferred to the main processes.
For example, the office and other assets that will be in production for 12 months, and the company does not plan to sell it further.
Here you can see low-value and worn-out items, basic items, less than 40,000 rubles.
Subrahunok 10.10 “Special equipment and special clothes in the warehouse”
Special tools and special devices are technical features that have individual (unique) powers and are intended to ensure the minds of the preparation (release) of specific types of products (conventional work, given by meadow).
Special clothing is required for the individual protection of healthcare workers, special equipment and other devices. You can include overalls, suits, jackets, pants, robes, casings, clothing, mittens, eyepieces, sholomi. A great number of special clothes are used for trading at cheap vyrobnitstva, budіvnitsa, and clearing companies.
Main idea: Special assignments for being a medical worker in a new labor function. Let us immediately remember that a branded uniform does not fall under the concept of overalls.
The appearance of the overalls may be organized in the order indicated by Methodical inscriptions.
Subrahunk 10.11 “Special clothes in operation”
The name speaks for itself. Add a separate group low-value cats. On the one hand, the stench is victorious in the organization on the river, and on the other hand, its virtuousness is insignificant.
Nina's limit for accounting purposes is 40,000 rubles. The company has the right to confirm the release limit for the transfer of such basic items to the warehouse of goods and materials in order to ensure that they comply with the standards specified in PBO 5/01. The fact of such an approach to the development of low-value basic capabilities is reinforced in the Regional Policy. Otherwise, control authorities value low-value items for fixed assets.
And the axis of 10 racks after subracks appears in the 1C 8.3 Accounting program:
Turnover balance sheet for section 10 “Materials”
Additional information about the balance sheet
Over the course of a month, and even more so, the accountant will accumulate countless transactions. All these transactions are recorded in the journal of transactions in a manual format for analysis and work. In a grouped and organized view, the information flows down to the accounting records.
The most commonly used register in accounting practice is the balance sheet (TCV), which is of a secret nature, so the information is.
The balance sheet is a table in which information about the beginning and end surpluses and about the turnover of each accounting system for the current period is grouped. This suggests a possible analysis of the situation on a given date, and not just at the end of the sunny period.
The main features of OSV and the nuances of its molding behind the frame 10
The turnover balance sheet for the bank account on May 10 has its own characteristics, the fragments of the bank account 10 are one of the few, which is consistent with the standard plan of store accounts, the following must be carried out:
- For all sorts of names;
- quantity;
- Locally, the material itself can be saved in various warehouses.
The specificity of the formation of OSV behind frame 10 lies in the spread of nomenclatures, warehouses, material-related features and the great number of primary documents. The CCA is formed on the basis of the skin warehouse, then all the information on the warehouses is collected in the CCA department.
The turnover balance sheet is located behind shell 10, formed at the boundaries of warehouses, showing excess material reserves in each material-related individual.
OSV can be stored either behind the adjacent sub-racks of shell 10 or behind the synthetic shell 10. Data should be transferred to the balance sheet from the surplus of synthetic materials from the balance sheet.
Rakhunok 10 active - this means that the balance of the rakhunku can be no longer debitable, the credit balance is not allowed and is not allowed to be credited.
So, the balance sheet for rack 10 is:
- The balance of the cob period in kilkis and vartis terms;
- Arrival at the rate of return, where the availability of materials and titles is shown as a debit turnover;
- Vitrat is expressed in a different and different form, which shows the write-off (for example, for production, for the sale) of titles by credit turnover;
- Balance at the end of the period in kolkis and vartis terms.
Let's take a look at the main points associated with the OSV molding. Let's look at how the procedure for recovery, write-off of materials is carried out, and how problems are found in the SALT.
Formation of OSO for subracks of rack 10 “Materials” on the butt
For example, the newly created company LLC “Business Center” is in full supply mode and is carrying out cosmetic repairs of damp buildings. In 2016, a number of necessary materials were purchased for this purpose. At the beginning of the month, there were surpluses in the warehouse for certain items of materials. Smart numbers are shown in the table.
This month, 60 kg of white enamel and 5 kg of yellow enamel, supplied from the warehouse, were used for repairs. It is significant that the amount of materials spent is generated and the balance sheet for the year 2016 is formed in the information base of the accounting program 1C Accounting 8.3.
For the sake of simplicity, it is acceptable that the company did not purchase any other materials. The supply and selection of everyday materials necessary for the cosmetic renovation of the business center were carried out within one warehouse.
Additional information. At the beginning of 2016, before the start of work in the 1C program, the provisions from the document “Oblika policy of the company LLC “Business Center” for 2016” were transferred from the accounting and tax policy method. As a result, the 1C program recorded the following elements of cloud policy:
- The actual consistency of the materials that need to be molded on frame 10. The sub-frame is indicated by the type of materials that need to be used. It is important that further materials are displayed in sub-rack 10.08, section 10 “Materials”;
- The evaluation of one material per hour will be carried out using the method of average performance;
- The enterprise is a small business entity and the provisions of PBU 18/02 do not stagnate whenever there is a discrepancy between accounting and filing data.
I'm making a butt.
1. Procedure for recovery and write-off of materials.
As a result of entering data from the original documents, the 1C accounting program, based on the adjustment of the elements of the company's regional policy, generated accounting records (entries). The accountant is responsible for analyzing the transactions to ensure that they are correctly entered into the material code, the warehouse, the material flow, and the balance sheet.
After the recheck, the accountant asks the 1C program to formulate the balance sheet for the subrack 10.08 “Built Materials” of the synthetic section “Materials”. OSV is generated automatically, coming from the initial documents in the accounting program.
The result of the table views. Information in the table is provided under the sub-rack 10.08 and under the positions of the skin analytical warehouse:
2. Image in the OSO of the materials behind the subrack 10.08 rakhunki 10.
Parafia. Columns 5 and 6 of the SALT table display the receipt of materials for the month in a variable and variable manner.
From the table, it is clear that in 2016 the company added 100 kg of white enamel and 30 kg of primer, there was no arrival of white enamel.
The grade of materials that were found is shown in column 6. The grade of what materials were received from the postmaster is shown here.
The amount of turnover on the debit subrakhunka 10.08, so that the amount of all expenses on the debit, added up 23,000 rubles.
Vitrata. Columns 7 and 8 of the SALT table display the consumption of materials for the month in a similar and consistent manner. From the table there are several details that in 2016 the company vikorystal for the repair of 60 kg of white enamel and 5 kg of yellow enamel. These days, the accountant entered the document “Invoice” into the information base.
Did the experts come up with the same numbers as in column 8? In addition, Column 8 of the SALT has a comprehensive assessment of the positions of the materials that are subject to change, which is determined by this structure, which is included in the Regional Policy. The final assessment of one material will be carried out according to the method of average performance. Let's check it out. Chi so tse:
- For the item “white enamel” - row 1, column 8. Volume of 60 kg of wasted white enamel in stock: ((20000 +4120) / (20 +100)) x60 = 12060 rub. So, the 1C program set the same number;
- According to the position “yellow enamel” - row 2, column 8. The size of the enamel is selected from the warehouse. 5 kg of yellow enamel is divided in the same way. The fragments arrive, they produce 5 kg of yellow enamel: 2000/10*5=1,000 rubles. So, the 1C program set the number itself.
- Behind the “primer” position there is no waste.
As a result, the total turnover for the loan to the sub-branch was 10.08, so the amount of all expenses for the loan was 13,060 rubles, which in professional accounting language means: the credit turnover for the sub-branch on 10.08 became 13,060 rubles in 2016.
Surplus on subrakhunk. OSV also formulated excesses according to the skin's skin, both at the beginning of the period, and at the end.
Thus, the balance (surplus) at the end of 2016 for all positions totaled 20,820 rubles. This means that at the end of 2016 the company has inventories of building materials amounting to 20,820 rubles.
Oskolki, there is only one warehouse behind the minds, then there will be no OSO establishments. In this sum, the category of goods and materials “Materials” appears in the asset balance of the working capital warehouse at the end of 2016, since there were no other subracks behind the sinks.
Schematically, I can show you how to work as an accountant for a dealer's inventory as follows:
Acceptable simplified form of added materials
Let's take a look at the new accounting framework for small and non-profit organizations that have been operating since 06/20/2016. By order of the Ministry of Finance of Russia dated May 16, 2016. N64н (gaining rank since 06/20/2016) amended until PBO 5/01, 6/01, 14/2007, 17/02. The changes expand the range of simplified ways of making booze for small businesses and non-profit organizations (NPOs), which have the right to simpler ways of making booze and folding information.
What are the criteria for small business entities?
Underlying information about federal laws for small businesses, we exclude information about the size of the business, which can be extended to small businesses. Qia axis table:
The cost is short for organizations that contribute to the audit. It is necessary to increase this flow factor. In addition, organizations are excluded, which mainly involve intellectual work and, as a result, a large waste of paper and office equipment is to blame. Inclusion is encouraged by the ZhBK because there are traditionally a lot of inputs from the rules of the form.
The status of a small business entity is not granted. The FNP is formed independently on the basis of the importance and information from other important organs. A unified register of small and medium-sized enterprises will be created for data on income and the average number of employees of companies and individual entrepreneurs.
We will make amendments to the order of presentation of materials:
- PBO 5/01 "Oblik material-virobnichesky stocks" - clause 13.1, clause 13.2, clause 13.3, clause 25;
- PBU 6/01 “Oblik of main features” - clause 8.1, clause 19.
As a result of the amendments, the accounting methodology for small businesses and non-profit organizations is changing.
The same goes for the “admission”. On the right is that PBU 1/98 “Regional Policy of Organizations” outlines the main methodological provisions for assumptions and benefits. By the word “permission” we mean “respect for the possibilities”, so that the amendments are overdrawn - at the expense of permission given by the Ministry of Finance on the approach to the methodology of small businesses and NPOs as a preference for their development.
In this manner, after June 20, 2016. All organizations in their area under the category “Materials” can be subject to the provisions of PBO 5/01 and PBU 6/01, and they may also be allowed access to the standard methodology, which can be issued through the Oblikova floor. ichiku.
Now allowed:
- Evaluation of additional inventories at the postal owner's price;
- Simplified write-off of inventories for administrative needs;
- Okrema norm, transferred for micro-enterprises. Micro-enterprises can find out how much they spend on production and preparation before selling products and goods in warehouses, and how much they spend on essential types of activities at the same time that they add more money to the world.
- One-time write-off of military and government inventory;
- Assessment of the first cost of the main features at the cost of the postal owner and the cost of installation. Other expenditures on the bathhouse are placed on expenditures;
- Do not form a reserve for a decrease in the value of material assets.
My fahivtsev calls this approach to the form “It is now more common to spend, under form assets.” For an accountant from the beginning, all the over-insurance items mean that with the right materials from the postal customers, there is no need to work on the wiring Dt 10 Kt 60, which essentially means the materials arrive at the warehouse, and then when released from and the warehouse should work with wiring Dt 26 (44,20,23) Kt 10. Now it is allowed, bypassing rakhunok 10, then bypassing the warehouse, immediately show the spending (vicoristannya).
Let us show on the diagram the traditional image of the first quality of materials and the new image that small businesses and non-profit organizations can experience everywhere:
Great respect! The supply of materials and basic features has not changed.
As a result of these enterprises, which maintain a taxable form behind the behind-the-scenes supply system, there are differences in the accounting and taxable form that may be processed by postings in accordance with the requirements of PBO 18/02.
Therefore, it is obligatory in regional policy to declare the ability of the legislator to be given, again, to small businesses, not to stagnate the norms of the PBO 18/02. The formulation in the regional policy could be as follows: “The provisions of the PBU 18/02 norms do not stagnate with the method of adaptation.”
Obmenennia shodo zastosuvannya novotsiy u bukhobliku
It is very important that you can quickly proceed in the ways described in the examples below, only in two ways:
- The nature of the organization’s activities conveys the obviousness of the inventory surplus. For which it is possible to establish a level of judgment regarding this benefit in the regional policy.
- The MPZ is intended for management needs.
In addition, all new regulatory provisions to ensure the quality of materials for small businesses and non-profit organizations cannot be complied with. All innovations may be of a permissible nature. Therefore, in order to switch to a simplified methodology for the use of materials, it is necessary to reduce the order to make changes to the Accounting Policy using the accounting method and to register a new method for measuring value.
The procedure for switching to a new methodology for boobology
Let's look at the complexity of making changes to the financial policy of small businesses and non-profit organizations, if it is necessary to switch to a new methodology.
Amendments were made to accounting standards PBO 5/01, 6/01, 14/2007, 17/02, gaining ranks from 06/20/2016. An organization can switch to simplified administration of booze from any date, for example, from 07/01/2016. or since 01/01/2017 Entrepreneurship can only be achieved quickly through innovation.
Let us present a fragment of the order about making changes to the Regional Policy in terms of the accounting aspect of a singing organization, a small business entity:
Robot practice with new methodology
We will look at the procedure for maintaining the accounting system after changes to the financial policy of small businesses and non-profit organizations on the basis of postings.
butt 1. Evaluation of additional inventories at the postal owner's price.
Let’s say the Clearing Company added 10 snow shovels at a price of 1,400 rubles. and 10 pieces of brooms for the price of 430 rubles. she called for delivery. Delivery cost 4000 rub. For the sake of simplicity, I’ll use the butt, so everything was bathed without the maximum limit. The company is updated to small, BASIC mode. In the regional policy there is a point that the actual complicity of the MPZ is displayed in a way through section 10 “Materials”. Postal workers' bills are paid on the day of fasting. Changes to the regional policy were made as of 07/01/2016.
Warehouse postings before changes to PBO 5/01 and after:
Let us explain the postings made before making changes to the Cloud Policy:
- Behind wires No. 8, No. 7. Materials provided by the laboratory for Wikoristan. According to the regional policy of this enterprise, the accumulated expenses are calculated at the rate of 20;
- Behind wires No. 1, No. 2. For a clearing company, the collection process is the basis of the collection process. Therefore, it is necessary to deposit the additional goods and materials until the subrakhunka 10.01;
- According to wiring No. 3, No. 4. Before the innovation, costs for delivery are distributed in proportion to the cost of hiring. For shovels: 14,000/18,300x4,000 = 3,060 rubles, For shovels, delivery to warehouse 4,300/18,300x4,000 = 940 rubles.
Let us explain the transactions made after changes to the Cloud Policy:
- According to wire No. 3. TZR are not distributed between units of the nomenclature in proportion to their value. But there is no need to worry about small businesses. All other enterprises are responsible for paying the price and other associated expenses from the warehouse of the actual inventory of the goods and materials that are purchased.
butt 2. Simplified write-off of inventories for management needs.
TOV "Khmara" (small business) added 5 boxes of paper for a friend's gift for a fee of 3000 rubles from the postal owner. without maximum permissible limit (for ease of carrying out), 5 packs of pens with a special quality 400 rub. and 2 dirokoli zagalny vartistu 300 rub. It is acceptable that there were no other means of office directivity. Purchased goods and materials from a number of 2 boxes of paper and 2 pieces of paper for distribution to the structural department - accounting. Rakhunok postalnik rallied. The day of delivery and payment passed in one hour. BASIC mode. In accordance with the regional policy of production, the formation of the actual production capacity of the MPZ is assigned to rack 10, and government speeches are assigned to subrack 10.9. Changes to the regional policy were made on 07/01/2016.
Small businesses now have the right to include such expenses in addition to expenses for essential types of activities in the full amount of the accrual of reserves. In this manner, it is useful to take away the appearance of a stationery gadget.
Warehouse postings before changes to PBO 5/01 and after the start of the month:
Explanations for postings made before changes were made to the Cloud Policy:
- Before carrying out No. 2, No. 3, No. 4. In accordance with the company's financial policy, it is accepted to invest in the sub-bank 10.09 “Inventory and government equipment”. On this basis, the insurance company deals with items of office and government significance, which are not directly involved in the manufacturing process.
- Until holding No. 5. Inventory and materials were transferred for use and recovery for management purposes, but the fact of recovery must be documented. Therefore, an act of deduction is formed, in which the goods and materials are written off. The act is drawn up by the child who has seen these materials. The form of the act is divided by the company independently and it is possible to unify the document using the M-11 form. The form of the act also needs to be enshrined in the regional policy. To automate the procedure for writing off vicarious inventory items, you can fold the form of the external processing of the act using programming methods and vikorystvovat in the 1C program through the mechanism of additional processing. Call the accountant for the activity of the stationery supply form on a ten-day basis.
- Before holding No. 6. According to the regional policy of the Zagalnogo-Spodar enterprise, expenses are included in the collaboration of products using the direct costing method, in order to accumulate in the adjacent subrack 90.08 “Management expenses.”
Explanations for postings after changes to the Cloud Policy.
- Before holding No. 2. Now the normative provisions of PBO 5/01 allow the entire amount of goods and materials to be deposited immediately on the day of purchase. Then we turn on to pay for basic types of activity using the method defined in the Regional Policy, in this case by the direct costing method.
Of course, there is a trace of memory about the accumulated assets for write-off as a successor to the actual replacement of inventory and materials for demand management.
butt 3. Assessment of the primary cost of the main features at the cost of the postal owner and the cost of installation
I wonder what an accountant can do after 06/20/2016. The organization has submitted to its regional policy the prediction of changes and the estimated addition of MPZ at the cost of the postal owner, and the addition for the fee of low-value costs (less than 40,000 rubles) at the cost of the postal worker and more. expenses for installation without including additional costs. We store accounting entries from the stock of low-value equipment, which falls into the category of government inventory. It’s amazing what kind of transactions the accounting and tax department will have.
Please note that the first priority for low-value ownership of tax and accounting data will be different.
It is possible that the organization LLC “Orion”, a small business entity, is involved in the production of windows, and pays the VAT. 08/27/2016r. added to verstat varst_st 42,834 rubles, incl. MPE 18% - 6534 rub. Rakhunok-texture of the postal owner є. The delivery fee for the machine included 5,000 rubles. without VAT. The cost of consulting services for setting up the layout is 8000 rubles. 08/28/2016r. the verstat has been put into operation (information from payment is not provided to concentrate on the head).
Additional information. Please follow the organization's cloud policy:
- The limit for the sale of objects of main features for accounting purposes is RUB 40,000. Objects are recognized at a lower price by the MPZ.
- The organization has the right to simplify the structure according to the operating system - the primary quality of the operating system when added is formed at the cost of the postal owner and the cost of installation. Additional expenses are included in the warehouse of expenses for basic types of activities in the period in which they were incurred (clause 8.1 of PBO 6/01).
- The organization of vicorists has the right to forgive the liability for MPZ. The price of the added goods includes also the price of the postal owner. Other expenses directly related to the expenses are included in the total amount of expenses for essential types of activities in the period in which they were incurred (clause 13.1 of PBO 5/01).
- The provisions of PBO 18/02 do not stagnate, do not add up accounting entries for the difference between the accounting and accounting forms.
- Zagalnogospodarskiy expenses for insurance on rack 26 are written off on rack 90.08 using the direct costing method.
Decision. In this case, I would like to say that the wiring is broken due to the regulation of the regional policy. To put this into perspective in real life, talk about the importance of the most important points in regional policy. If you do not have preferences for small businesses in terms of fixed assets and inventories, the postings will be different.
Now, let’s formulate accounting entries in a simplified form of low-value property:
Explanations for postings made after changes were made to the Cloud Policy.
Before holding No. 1. Accounting profile. Based on the new rules for approaching the formation of the first priority of the accessory property, enshrined in the regional policy, we will continue to implement the work at the cost of the postal owner and additional expenses.
Warehouse stock price 36,300 rub. As long as the property of the object does not exceed the limit of 40,000 rubles, regulations in the regional policy, it is decided to be grounded according to the standards of PBO 6/01 and the layout is displayed in the form of the warehouse of the MPZ, accepted for the Lik behind the subrack 10.09 rack 10 “Materials”.
Before holding No. 1. Podatkovy appearance. In the subordinate form, with OSNO, the vart_mine is formed with the urakhuvannya of the dry vitrates. In our case, having previously collected all warehouses, we understand that the cost of owning an additional warehouse is 49,300 rubles, MPE is not included. The threshold for the cushioning before installation, which is depreciated, is 100 thousand. rub. (Clause 1, Article 256 of the Tax Code of the Russian Federation). This type of work cannot be identified in the main way and is available at the price of the postal owner and is also included in subrakhunok 10.09 rakhunka 10 “Materials”.
Before holding No. 2. Accounting profile. Nowadays the organization is in full supply mode, it is presented behind the invoice and can be seen on the MDV invoice, which is submitted to the form on 19.03.
Before holding No. 2. Podatkovy appearance. Submissions following the invoice are transferred to the subordinate register “Traffic Regulations for Submissions”. As soon as all the wastes for hygiene are removed (changes in the budget requirements for part of the MDV), the MDV for the month of 19.03 will be withdrawn and introduced on Dt 68.02. The maximum allowance amount will then be spent to the Purchase Book, and then to the Declaration of the maximum allowance for health care.
Before holding No. 3. Accounting profile. We have the right to work under the PDV Dt 68.2 Kt 19.03, as the criteria laid down in Article 172 of the Vikonian PC:
- Adding value to the necessary industrial activity, supported by the MPE (for the minds of the butt);
- The praised values are taken into account on the balance sheet;
- The organization has a postal manager's invoice with a visible range of maximum allowances and correct registrations.
Up to postings No. 4 and 5. Accounting department. For accounting purposes, the debits are immediately included before the debits of the flow period. Costs for delivery and consulting services will be included in the warehouse and costs for major types of activities at the full amount.
Before postings No. 4 and 5. Podatkovy oblik. The property of the lane is formed from the settlement of all expenditures associated with the appurtenances of this object. Then, using the method of supplying the form (behind the mind we have a special mode of supplying) you will be able to enter into the installation. At this time, 10.09 is reported from this drive, as if to clarify the specificity of the object. Through the war of all expenses incurred from this drive on 10.09, the production volume of the information base of the submission area becomes 49,300 krb.
Before holding No. 6. Accounting profile. The quality of a workbench repaired at the MPZ warehouse will be written off at the time it is put into operation. Spend the investment now on rack 26 (the order is indicated in the table).
Before holding No. 6. Podatkovy appearance. According to Clause 1 of Article 256 of the Tax Code, Verstat cannot be used to determine the main value of what is being depreciated (the limit per item before delivery to the OZ warehouse is 100 thousand rubles), therefore, the item can be included in the warehouse of material costs after putting into operation attack in full amount.
Until holding No. 7. Accounting profile. Verstat was decommissioned within the framework of the existing rules and transferred to a materially responsible individual, but in fact it is being used, operated and to ensure further control over its share of the verstat is completely included in the off-balance sheet MTs 04 " Inventory and state-owned equipment in operation.” The write-off of the output from this off-balance sheet account will be subject to the fact that it is no longer in use.
Until holding No. 8. At the end of the month, door 26 closes. The wine is closed according to the method specified in the regional policy. In the application the method is indicated. Deposits are included in the depot of deductions from the full amount, both in the accounting and in the tax form, as far as it is documented and verstat was added for the purpose of filing for financial purposes.
Which section does not see the disadvantages of the new methodology, as it is.
Let's summarize the pouches
This article included the main relevant legislation in the form of government operations under Section 10 “Materials” and the algorithm of the accountant’s actions in government situations, which are most often subject to change. It is necessary to know that it is not possible to avoid the suppression of amends that lead to the donation of taxes.
This information is extracted from this article and adapted to specific government situations within a particular company, forming the basis for the understanding of the specifics of work with section 10 “Materials”. You will be competent in the field of accounting materials (from Lat. competere - vidpovidat, podgodit - kolo nutrition, in any good knowledge). We wish you good luck!
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