practice report

4. Synthetic, analytical accounting of the movement of materials

To summarize information on the availability and movement of raw materials, materials, fuel, spare parts, containers and other materials owned by Armada Company LLC material assets in the Standard Chart of Accounts, a synthetic account 10 "Materials" is provided. This account is active, inventory. The debit of this account reflects the balances of materials at the beginning and end of the reporting period, and their receipt in warehouses, and the credit shows their disposal (expenditure).

According to the accounting policy of Armada Company LLC (Appendix A), the following sub-accounts are opened at the enterprise to account 10 “Materials”:

10.01 - "Raw materials and supplies";

March 10 - "Fuel";

10.05 - "Spare parts";

10.06 - "Other materials";

10.08 - "Building materials"

10.09 - “Inventory and households. accessories";

10.10 - "Special equipment and special clothing in stock";

10.11 - "Special equipment and special clothing in operation";

10.12 - "Fertilizers, plant and animal protection products";

10.13 - "Feed";

10.14 - "Seeds and planting material";

10.15 - “Vet. drugs."

Sub-account 10.01 "Raw materials and materials" takes into account the availability and movement of: raw materials and basic materials that are part of the manufactured products, forming its basis, or being necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, assistance to the production process.

Sub-account 10.03 "Fuel" takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, energy generation and heating, solid (coal, peat, firewood etc.) and gaseous fuel.

Sub-account 10.05 "Spare parts" takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, etc., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, units, created in the repair departments of the enterprise.

Sub-account 10.06 "Other materials" takes into account the presence and movement of production waste; irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, salvage materials): worn tires and scrap rubber, etc.

Sub-account 10.08 "Building materials" records the presence and movement of components used directly in the process of construction and repair and installation work, for the creation of construction parts, for finishing structures and hotel parts of structures, as well as other material assets that need to be used for construction (for example, explosives).

Sub-account 10.09 "Inventory and household supplies" takes into account the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

Subaccount 10.10 “Special equipment and special clothing in stock” takes into account the availability, receipt and disposal of special clothing located in the warehouses of the organization and in other places of storage (introduced by Order of the Ministry of Finance of the Russian Federation dated 07.05.2003 No. 38n).

Sub-account 10.11 "Special equipment and special clothing in operation" takes into account the presence and movement of special clothing used in the production of products, performance of work, provision of services and other purposes. The credit of this sub-account reflects the write-off of the cost of overalls in accordance with the timing of its wear to the cost of products, work performed, services rendered in correspondence with the debit of accounts for accounting for production costs (introduced by Order of the Ministry of Finance of the Russian Federation dated 07.05.2003 No. 38n).

Sub-account 10.12 "Fertilizers, plant and animal protection products" takes into account the presence and movement of fertilizers, plant and animal protection products.

On sub-account 10.13 “Feed”, the presence and movement of feed, both of own production and purchased, are taken into account.

Sub-account 10.14 "Seeds and planting material" takes into account seeds and planting material produced last year, the harvest of the reporting year and purchased.

On the sub-account 10.15 “Vet. drugs” take into account the availability and movement of veterinary drugs intended for the protection and treatment of animals.

According to the accounting policy, accounting accounts 14 “Reserves for the depreciation of material assets”, 15 “Procurement and acquisition of material assets” and 16 “Deviations in the value of material assets” are not used in the economy.

Tangible assets, the ownership of which was transferred to the Company until the moment of their actual receipt under the report of the materially responsible person, are reflected in the accounting records on the corresponding account according to the analytics code "Inventory and materials on the way".

One of difficult questions in the management of inventories is to obtain data on their movement. The practice of accounting has developed various ways accounting of material assets, these primarily include analytical accounting of materials. At its core, analytical accounting is designed to ensure control over the movement and safety of materials, both for each item, and for each warehouse and materially responsible person.

LLC “Company “Armada” uses the operational accounting (balance) method. It lies in the fact that warehouse accounting cards are kept only in the warehouse, and in kind, and at the end of each month they are transferred to the accounting department for reconciliation. Card balances are reconciled with the data of balances of the turnover sheet at the end of the reporting month. Reconciliation of balances is a laborious work and this can be attributed to the disadvantage of this method. On the other hand, discrepancies in the balances are clarified immediately and measures are immediately taken to eliminate them.

Analytical accounting in Armada Company LLC is organized by divisions, by material classifier, by materially responsible persons. An accounting unit is a group of materials accounted for on one inventory card.

Inventories are taken to accounting at actual cost, which includes the purchase price specified in the supplier's documents, paid customs duties and non-refundable taxes paid in connection with the acquisition of a unit of inventory, as well as transportation and procurement costs.

The actual cost of inventories received by the organization under a donation agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.

The actual cost of inventories received under contracts providing for the fulfillment of obligations (payment) in non-monetary means is the cost of assets transferred or to be transferred by the organization. Assets transferred or to be transferred by an entity are valued at the price at which the entity would normally charge similar assets in comparable circumstances.

Actual cost material and production stocks, in which they are accepted for accounting, is not subject to change.

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

The posting of materials is reflected by an entry in the debit of account 10 “Materials” and the credit of accounts 60 “Settlements with suppliers and contractors”, 23 “Auxiliary production”, 71 “Settlements with accountable persons”, etc., depending on where these or other values, and on the nature of the costs of procurement and delivery of materials to the organization.

The cost of paid materials that remained on the way at the end of the month or were not taken out of the suppliers' warehouses at the end of the month are reflected in the debit of account 10 "Materials" and the credit of account 60 "Settlements with suppliers and contractors" (without posting these values to the warehouse). At the beginning of the next month, these amounts are reversed and reflected in the current account as actually credited.

Inventories for unbilled deliveries are taken into account in the assessment provided for in the contract. Upon receipt of documents, the previously made accounting entry is reversed for the full amount of the goods and materials credited and a new entry is reflected.

When inventories are released into production or otherwise disposed of, they are assessed at their average cost.

Write-off of raw materials (soda, lime, fuels and lubricants) is carried out according to the actual consumption on the basis of primary documents in compliance with the norms calculated for the production of finished products.

The actual consumption of materials for production or for other economic purposes is reflected in the credit of account 10 “Materials” in correspondence with the accounts for accounting for production costs, sales costs, etc. The cost of material assets spent in the production process and economic activity, are written off to the appropriate accounts for accounting for the costs of production, sales, etc. after the preparation of primary documents confirming their use (expense).

When selling inventories at the enterprise Armada Company LLC, account 91 “Other income and expenses” is used.

The following sub-accounts are opened for this account in the organization:

91-1 "Other income";

91-2 "Other expenses";

91-9 "Balance of other income and expenses".

Entries on the specified sub-accounts are made in the following order:

Sub-account 91-1 reflects credit entries for other income broken down by corresponding accounts, including:

Proceeds related to the sale and other write-offs of fixed assets and other assets other than cash in Russian currency, products, goods,

In correspondence with the debit of accounts for accounting for settlements or cash.

Sale of materials to the side, free transfer carry out on the credit of account 10 “Materials” and the debit of account 91 “Other income and expenses” while simultaneously reflecting on the credit of account 91 “Other income and expenses” the proceeds due to the organization for these materials in correspondence with account 62 “Settlements with buyers and customers ".

In Figure 3, we present the correspondence on account 10 "Materials", in Armada Company LLC for 2014 (Appendix A).

Debit Credit

From-to at the beginning of the month - the balance of materials in the warehouse at the beginning of the month = 160177212.94 rubles.
	RUB 329,092,547.94	Moving materials between warehouses RUB 329,092,547.94
	Received materials from suppliers (including VAT) RUB 429,073,179.17	Released spare parts to the repair shop RUB 143,902,410.27
	Goods received from liquidation of fixed assets = surplus RUB 428,945.20	Released materials from warehouse in the main production RUB 307,835,037.00
	Acquired materials by an accountable person	Released consumables for general production needs RUB 4,802,969.51
	RUB 46,823,501.57	Consumables released for general business needs RUB 2,461,877.46
	Materials produced by auxiliary productions arrived at the warehouse RUB 39,628,745.87	Written off the cost of materials used in the process of selling products
	In-house materials have arrived at the warehouse RUB 23,428,366.01	Written off the cost of materials RUB 55,057,920.68
		Written off the cost of goods sold RUB 15,614,441.09
		Missing materials detected 203524.9 rub.
		Written off construction materials
		Materials accepted for accounting RUB 6,774,243.46
Debit turnover = RUB 868,963,798.45	Loan turnover = RUB 866,271,712.31
From-to at the end of the month - the balance of materials in the warehouse at the end of the month = 162869299.08 rubles.

Figure 3 - Correspondence on account 10 "Materials"

Synthetic accounting of inventories in the accounting department of Armada Company LLC on the credit of account 10 “Materials” is kept in the order journal on account 10 “Materials”.

To obtain generalized data on the 10th account “Materials”, turnover sheets are drawn up; their data is reconciled with the general turnover sheet for synthetic accounts and subaccounts and, after reconciliation, is transferred to the General Ledger, and from it to the balance sheet.

Accounting and internal control behind the movement inventories in an institution

Account 010500000 "Inventory" is intended for accounting for inventories intended for use in the course of the institution's activities, as well as for resale.

Accounting materials on the example of SPS "ConsultantPlus"

Synthetic accounting - accounting of generalized accounting data on the types of property, liabilities and business transactions for certain economic characteristics, which is maintained on synthetic accounting accounts ...

Accounting accounting of material costs in the cost of construction and installation works

To summarize information on the availability and movement of raw materials, materials, fuel, spare parts, containers and other valuables belonging to the enterprise, an active account 10 "Materials" is intended ...

Accounting for the presence and movement of inventories at Alisa LLC

When releasing inventories (except for goods ...

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In the practice of accounting, synthetic accounts are used, on which they keep records of business transactions in a generalized form. In the development of synthetic accounts, analytical accounts are being led ...

Measures to improve the accounting for the movement of fixed assets in OJSC "MK Ormeto-YUUMZ"

Analytical accounting of fixed assets in the organization is carried out for individual inventory items of fixed assets. main register analytical accounting fixed assets are inventory cards...

Organization of operational and accounting records of the movement of materials and analysis of their use at the Chita motor depot - a branch of Russian Railways

Synthetic accounts for accounting materials are designed to summarize information on the presence and movement of objects of labor intended for processing, processing or use in production, or for household needs, means of labor ...

Improving the accounting of materials in the enterprise

Synthetic accounting of materials is maintained on the synthetic account of Materials. Preparation and acquisition of materials, Deviations in the cost of materials, on off-balance accounts of Inventory assets accepted for safekeeping ...

Improving the accounting of inventories

Accounting for materials can be organized in two ways: using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", and without their use ...

Accounting for the movement of goods in the enterprise

commodity operation accounting movement To reflect in accounting business transactions on the movement of goods, accounts from the Chart of Accounts for accounting of financial and economic activities of organizations are used ...

Analytical information about the composition, quantity, cost, movement of materials used in production is necessary for any enterprise both to ensure control over the safety of material resources...

Accounting for materials in the SPK "Ermakovskiy"

Primary documentary execution of documents for the accounting of materials in the SPK "Ermakovskiy" is an analytical account in the accounting department. In the synthetic accounting of materials in the SEC "Ermakovskiy", account 10 "Materials" is used ...

Accounting for materials of a construction organization

Accounting for the acquisition and construction of fixed assets and the procedure for the formation of their value

Analytical accounting is such an organization of accounting when it is maintained for each specific object. Accounting for fixed assets, as a rule, is carried out centrally in the context of individual objects and classification groups ...

Inventory accounting

Generalized data on the availability and movement of stocks are systematized in the accounting department of the organization on the accounts synthetic accounting. These accounts primarily include account 10 “Materials”, 14 “Reserves for the depreciation of material assets” ...

389. Synthetic and analytical accounting of the presence and movement of inventories (raw materials, materials, fertilizers, plant and animal protection products, fuel, containers and packaging materials, products, raw materials transferred for processing to the side, building materials, feed, seeds, planting material and other material resources) is carried out in accordance with the requirements of PBU 5/01, Guidelines, etc.

390. For synthetic accounting of products and materials, accounts and sub-accounts are provided, established by the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and the Instructions for its Application, approved by Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n, and the Chart of Accounts. Sub-accounts are analytical accounts for warehouses or pantries (for financially responsible persons) and groups of materials and products.

391. In organizations that procure and process agricultural products, as well as in construction organizations that procure materials and structures, the costs of procuring and delivering these valuables before inclusion in actual cost acquisitions (preparations) of valuables are taken into account on account 44 "Sale costs" (if there are special supply structures).

392. Inventory received from suppliers come from the credit of account 60 "Settlements with suppliers and contractors" or account 15 "Procurement and acquisition of material assets" regardless of when they arrived - before or after receipt of the supplier's settlement documents.

393. Synthetic accounting of inventories is kept on the accounting accounts of sections: 2 "Inventory" and 4 "Finished products and goods". The accounts of these sections are intended to summarize information on the presence and movement of material assets belonging to the organization intended for processing, processing or use in production, or for household needs, inventory and household supplies, which, in accordance with the established procedure, are included in the funds in circulation, finished products (products of production) and goods, as well as operations related to their procurement and acquisition.

In addition, section 2 includes accounts for accounting for reserves for depreciation of material assets, accounting for deviations in their value and value added tax on acquired assets.

Accounting for the inventory of agricultural production by type is carried out on accounts 10 "Materials", 43 "Finished products", 41 "Goods".

At the same time, agricultural products, the purpose of which is clearly defined upon receipt from production (for example, some types of feed, seeds and planting material), come directly to sub-accounts for accounting for the relevant material values. Products, the purpose of which is not clearly defined, are accounted for on account 43 "Finished products". After completing the underworking and determining the purpose of this product, part of it to be used as feed and seeds is attributed to account 10 "Materials", and received (purchased) for the purpose of resale, incl. through its own trading network- to account 41 "Goods".

The cost of material assets spent in the process of production and economic activity is written off to the corresponding accounts for recording the costs of production, sales and others after the preparation of primary documents confirming their use (expenditure).

Raw materials released from the warehouses of the organization - to workshops, sections and other divisions, are written off under the report of the financially responsible persons of these divisions. If the divisions do not have their own warehouses, then the indicated material assets are attributed directly to production.

Raw materials and materials of own production sent for industrial processing are written off at actual cost to the debit of sub-account 20-3 "Industrial production".

394. Material assets accepted for safekeeping are taken into account on the off-balance account 002 "Inventory accepted for safekeeping". The customer's raw materials and materials accepted by the organization for processing (tolling raw materials), but not paid for, are recorded on off-balance sheet account 003 "Materials accepted for processing".

395. Reflection of transactions for the acquisition of materials in accounting can be carried out in different ways. Depending on the accounting policy of the organization, the receipt of materials may be reflected using synthetic accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" or without using them.

Account 15 "Procurement and acquisition of material assets" is intended to summarize information on the procurement and acquisition of inventory.

In the first case, on the basis of the supplier documents received by the organization, an entry is made in the debit of account 15 "Procurement and acquisition of material assets" and the credit of account 60 "Settlements with suppliers and contractors", 20 "Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", etc. depending on the channel of receipt of valuables and the nature of the costs of harvesting and delivering them to the organization. At the same time, the entry on the debit of account 15 "Procurement and acquisition of material assets" and the credit of account 60 "Settlements with suppliers and contractors" is made regardless of when the materials arrived at the organization - before or after receipt of the supplier's settlement documents.

The posting of materials actually received by the organization is reflected in the debit entry of account 10 "Materials" and the credit of account 15 "Procurement and purchase of materials" at accounting prices. When accounting for materials at accounting prices, the amount of the difference in the cost of purchased inventories (fuel, mineral fertilizers, seeds, feed, planting material, building materials, etc.), calculated in the actual cost of acquisition (procurement) and accounting prices, is written off to the debit or credit of the account 16 "Deviation in the value of material assets" from account 15 "Procurement and acquisition of material assets".

Account 15 "Procurement and acquisition of material assets" reflects the cost of materials that are on the way at the end of the month or not taken out of the suppliers' warehouses (without posting these valuables to the warehouse). At the beginning of the next month, such amounts are reversed and in the current accounting they are reflected in the debit of account 15 "Procurement and acquisition of material assets", and the balance at the end of the month is written off to the debit of account 16 "Deviations in the cost of material assets".

It is possible not to make entries at the end of the month on account 15 "Procurement and acquisition of material assets" for the cost of materials remaining on the way at the end of the month or not taken out of the suppliers' warehouses. At the same time, the difference between the cost of materials actually received by the organization at accounting prices and the actual cost of acquiring (procuring) these materials is written off to the debit of account 16 "Deviation in the cost of material assets". The balance of account 15 "Procurement and acquisition of material assets" at the end of the month shows the presence of material assets in transit.

Procurement organizations conduct analytical accounting on account 15 by type of procured products and channels of receipt from suppliers.

Accumulated on account 16 "Deviation in the value of material assets" of the difference in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement), and accounting prices are written off (reversed - with a negative difference) to the debit of the accounts of accounting for production costs, sales expenses or other corresponding accounts in proportion to the cost at accounting prices of materials used in production.

Analytical accounting for account 16 "Deviation in the value of material assets" is carried out by groups of inventories with approximately the same level of these deviations.

In the second case, the posting of materials is reflected by an entry in the debit of account 10 "Materials" and the credit of accounts 60 "Settlements with suppliers and contractors", 20 "Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", etc. depending on where these or those values came from and on the nature of the costs of procurement and delivery of materials to the organization.

396. Account 10 "Materials" is intended to summarize information on the availability and movement of raw materials, materials, spare parts, inventory and household supplies, containers, etc. belonging to the organization. valuables (including those in transit and processing).

Materials are accounted for on account 10 "Materials" at the actual cost of their acquisition (procurement) or accounting prices. Agricultural organizations, products of their own production of the reporting year, reflected on account 10 "Materials", during the year (before the preparation of the annual accounting calculation) are taken into account at the planned cost. After compiling the annual reporting cost estimate, the planned cost of materials is adjusted to the actual cost.

The following sub-accounts can be opened for account 10 "Materials":

10-1 "Raw materials and supplies";

10-2 "Fertilizers, means of protection of plants and animals";

10-3 "Purchased semi-finished products and components, structures and parts";

10-4 "Fuel";

10-5 "Containers and packaging materials";

10-6 "Spare parts";

10-7 "Feed";

10-8 "Seeds and planting material";

10-9 "Materials and raw materials transferred for processing to the side";

10-10 "Building materials";

10-11 "Inventory and household supplies (for a period beneficial use up to 12 months) (with a period of use up to 12 months)";

10-12 "Other materials".

397. Sub-account 10-1 "Raw materials and materials" takes into account the presence and movement of: raw materials and basic materials (including construction materials - in construction organizations) that are part of the manufactured product, forming its basis, or being necessary components in its manufacture, and also used in the performance of work and the provision of services. It also takes into account auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes.

Processing organizations on this sub-account take into account agricultural products, livestock and poultry, intended for processing, acquired from outside, after determining its cost on account 15 "Procurement and acquisition of material assets".

Agricultural organizations on subaccount 10-1 reflect purchased raw materials intended for industrial processing on their farms (for example, sugar for juice production, metal for the manufacture of products and spare parts, salt and spices for canning vegetables). Agricultural products of own production, intended for use as raw materials for industrial processing on their farms, are accounted for on account 43 "Finished products".

398. Sub-account 10-2 includes organic and mineral fertilizers. Mineral fertilizers are reflected in physical mass with an indication of the content of the active substance.

Agricultural organizations on this sub-account take into account plant and animal protection products (toxic chemicals, biological products, medicines and other chemicals used to control pests and diseases of crops, animals, conduct experiments with plants, animals, etc.). At the same time, fish oil, acidophilus and other veterinary preventive materials are classified as vitamin feeds and are reflected in sub-account 10-7 "Feeds".

The specified materials in places of storage (warehouses, veterinary pharmacies, veterinary clinics, veterinary sites, etc.) are taken into account for each name and quantity, and in accounting - in monetary terms for each of their types.

This sub-account also takes into account first-aid kits and medications in the order indicated above.

Research and other organizations on sub-account 10-2 take into account various materials for scientific and other purposes (reagents, chemicals, glass, chemical dishes, electrical and radio materials, paper for printing products, metal, materials used repeatedly or for a long time, and other).

399. On subaccount 10-3 "Purchased semi-finished products and components, structures and parts" take into account the presence and movement of purchased semi-finished products, finished components (including building structures and parts - from construction organizations) purchased for completing manufactured products (construction) that require processing or assembly costs. Products purchased for assembly, the cost of which is not included in the cost of production, are accounted for on account 41 "Goods".

Organizations engaged in the implementation of research, design and technological works those who purchase on the side the special equipment, tools, fixtures and other devices they need as components for carrying out these works on a specific research or design topic are taken into account on subaccount 10-3 "Purchased semi-finished products and components, structures and parts" . Equipment and appliances of general use with a useful life of more than 12 months are not taken into account on account 10 "Materials", but are reflected as part of fixed assets.

400. Subaccount 10-4 "Fuel" takes into account the presence and movement of fuel, lubricants, solid and gaseous fuels purchased or prepared for technological needs, the operation of agricultural machines and vehicles, as well as for generating energy or for heating buildings (diesel fuel , fuel oil, gas, coal, firewood, peat), used as fuel, waste obtained during the production process (sawdust, shavings, trimmings, etc., as well as firewood obtained from the dismantling of decommissioned buildings, structures, perennial plantations, etc.) .

When using oil products received on coupons, they are also recorded on subaccount 10-4 "Fuel".

Analytical accounting of fuel is carried out, as a rule, for each recipient (car driver, tractor driver, etc.). The cost of fuel used for production needs, heating and energy generation is debited to the accounts of production costs (20, 23 and others) as intended.

This sub-account also takes into account used oils, other oil products drained from engines, transmissions and other components of tractors, cars and other machines, as well as used in a repair shop for washing spare parts, components and assemblies. Waste oil products collected and received at the oil storage facility come from the credit of production cost accounts (20, 23 and others) at prices possible use(sales). At the same prices, the consumption of waste oil products for on-farm needs is also reflected.

Accounting for petroleum products is carried out by their types, brands and places of storage and financially responsible persons.

The remaining fuel recorded on the sub-account must correspond to the analytical accounting data for each storage location, vehicle driver or tractor driver.

The basis for the write-off of gasoline and diesel fuel for production costs is the data of travel (accounting) sheets and other documents on the actual fuel consumption for the reporting period. Accumulative statements are accepted after reconciliation of entries in them with the data of travel (account) sheets.

Accounting for oil products intended for sale for cash to citizens is carried out on the analytical account "Petroleum products for sale".

Oil products accepted for accounting are reflected in the debit of sub-account 10-4 "Fuel" (assessed at actual cost) and credit of accounts: 60 "Settlements with suppliers and contractors" and other accounts, depending on the channels of receipt.

Synthetic and analytical accounting for the sale of petroleum products by type for cash is carried out separately from petroleum products used for production needs.

The amounts due from persons in compensation for the admitted overspending of oil products are reflected in the debit of account N 73 "Settlements with personnel for other operations" and in the credit of accounts for accounting for production costs.

Enterprises are obliged to conduct an inventory of petroleum products (including in the tanks of vehicles, machines, mechanisms and coupons for petroleum products) in accordance with the established procedure.

Gaseous fuel in cylinders, tanks, used for industrial and domestic needs, located in warehouses and separately in places of its consumption (except for residential buildings), as well as gas on coupons, is taken into account on sub-account 10-4.

401. Subaccount 10-5 "Containers and packaging materials" takes into account the presence and movement of all types of containers (cardboard, wooden, synthetic, bag (fabric) and others), except for those used as household equipment, as well as materials and parts intended for the manufacture container and its repair (parts for assembling boxes, barrel riveting, hoop iron, etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped material assets are taken into account on subaccount 10-1 "Raw materials and materials" and are not classified as containers.

Organizations implementing trading activity, take into account containers for goods and empty containers on account 41 "Goods".

402. On subaccount 10-6 "Spare parts" take into account the availability and movement of spare parts, parts, assemblies, assemblies, batteries purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, etc. ., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, assemblies created in the repair departments of the organization, at technical exchange offices and other repair organizations.

Automobile, tractor tires (tire, tube and rim tape) that are on wheels and in stock with the vehicle are not taken into account on this sub-account, since they are included in original cost fixed assets.

Spare parts are accounted for in monetary terms by groups and brands of machines. Separate types of spare parts can be accounted for by name, indicating their quantity and cost.

In places of storage, their quantitative records are kept by names and item numbers (indicating the purchase price).

The presence and movement of engines, components and assemblies to equipment and vehicles intended for their own needs are taken into account separately for groups and brands of machines, equipment and vehicles.

The presence and movement of batteries is taken into account by their brands. New batteries are accounted for and stored separately from those that were in operation or accepted for exchange at technical exchange offices, repair organizations.

The presence and movement of tires in stock in warehouses, technical assistance vehicles (new and used), intended for replacement on vehicles, are also taken into account separately.

Tires (rubber) removed from decommissioned trailers and vehicles, fit for use, come at a cost corresponding to their residual mileage. Tires removed from cars and tractors when they are unsuitable for further operation are taken into account from the credit of production cost accounts (20 "Main production", 23 "Auxiliary production").

At the same time, tires suitable for restoration and repair are reflected on sub-account 10-6 "Spare parts" at a price per unit calculated based on the cost of 1 ton of old tires installed by the relevant organizations. For these tires, both total and quantitative accounting should be provided. When these tires are handed over for retreading to tire repair organizations with an exchange for retreaded tires, the cost of the returned tires is reflected in a separate analytical account on subaccount 10-9 (from subaccount 10-6). Upon receipt of retreaded tires at the warehouse, their cost, including all expenses for their restoration, come to subaccount 10-6 from the credit of subaccount 10-9.

Tires unsuitable for retreading, to be recycled for reclaim and other materials, are credited to subaccount 10-1 at the prices at which they are handed over to tire repair organizations or recycling organizations.

Old tires handed over for recycling to regenerate are written off from sub-account 10-1 and as bills are paid and are reflected as the sale of other materials.

On the sub-account 10-6, engines, components, assemblies, tires and spare parts removed from machines and equipment that are suitable for restoration are also taken into account.

Organizations carrying out repair work on this sub-account reflect the following received from other organizations for restoration: tractors, engines, components and assemblies (at an average book value); worn-out spare parts and engines accepted from organizations for restoration (at an agreed price). Accounting for worn parts of units of units suitable for restoration is carried out by name, quantity and price for scrap metal.

The release of worn parts to repair and technical organizations for restoration, as well as parts, assemblies and assemblies handed over for scrap, are accounted for in the sales accounting procedure (at the cost of scrap metal) as other material assets.

Organizations engaged in trading activities, restored parts received from repair organizations for their subsequent sale, are accounted for on account 41 "Goods".

On subaccount 10-6, organizations carrying out repair work take into account spare parts, engines, components, assemblies, tractors and other property under repair.

In organizations that have technical exchange offices, accounting for machines and equipment (including equipment for livestock farms) of the exchange fund is carried out in quantitative terms according to their names and brands on subaccount 10-6. Machinery and equipment credited to the exchange fund are accounted for at their purchase price.

For the cost of repairing the machine and equipment handed over by the customer, account 62 subaccount 6 "Settlements with buyers and customers" is debited and subaccount 96 "Reserves for future expenses" is credited.

When receiving from other organizations and issuing them from the exchange fund of machines and equipment that were in operation (suitable for exchange) in exchange for those received, as well as when sending a repair and technical organization for repair and receiving repaired machines and equipment from it for a technical exchange the entry point in accounting for sub-account 10-6 is not made, but only warehouse (quantitative) accounting is kept.

In organizations carrying out repair work, machinery and equipment released from the exchange fund and accepted from the customer in exchange for those issued, as well as transferred for repair and accepted from repair, are reflected on subaccount 10-6 at the average book value.

On the basis of an exchange certificate, the value of used machines and equipment issued to the customer from the exchange fund that was in operation is reflected in the credit of subaccount 10-6 on analytical accounts "Tractors, engines, components, assemblies, spare parts, tires in stock, suitable for exchange", and for machines or equipment of the same brands accepted from the customer that require repair (refurbishment), subaccount 10-6 is debited under the analytical accounts "Tractors, engines, components, assemblies, spare parts, tires to be restored".

Funds received from customer organizations on presented invoices in payment for the cost of repairing machines and equipment handed over by them instead of those received from the exchange fund are attributed to the reserve for the repair of tractors, engines, components and assemblies of the exchange fund on the credit of account 96 "Reserves for future expenses".

The cost of repairing machines and equipment of the exchange fund, accepted from other organizations and other repair and technical organizations in exchange for suitable ones, is taken into account on account 20 "Main production".

The transfer of machines and equipment of the exchange fund from the warehouse to the repair shop (workshop) for their repair is reflected on the credit of subaccount 10-6 on analytical accounts "Tractors, engines, components, assemblies, spare parts, tires to be restored" and the debit of subaccount 10-6 according to analytical accounts for the brands of the same machines, units, engines, units that are under repair.

When exchanging technical exchange office new tractors, engines, components and assemblies for used ones received from customer organizations, credit account 10 "Materials" for the cost of issued new tractors, engines, components and assemblies, analytical accounts - "Tractors, engines, assemblies, components, tires for exchange" and debit subaccount 10-6, analytical accounts - "Tractors and other equipment to be restored" (for the residual value of used tractors, engines, components and assemblies accepted into the exchange fund from the organization); account 62 "Settlements with buyers and customers" for the amount of the difference between the cost received and the residual value of the tractors, engines, components and assemblies that were in operation, handed over by the customer organization.

At the same time, the residual value of the accepted tractor, engine, unit or unit, assigned to subaccount 10-6 on analytical accounts - "Equipment to be restored", is increased by the cost of its repair and reflected on the debit of subaccount 10-6 and the credit of account 96 "Reserves for future expenses ".

On subaccount 10-6, spare parts and parts removed from machines and equipment that have a residual resource and are suitable for their further use (without recovery) during repairs are also taken into account on separate analytical accounts, assessed at residual value.

403. On the sub-account 10-7 "Feed" take into account the presence and movement of feed, both of their own production and purchased. The receipt of feed is reflected in a valuation equal to the sum of the actual costs of the purchase minus the refundable taxes. According to the results of the year, the planned cost of feed of own production is adjusted to the actual level.

Produced forage, having a special purpose, come to subaccount 10-7 directly from the credit of subaccount 20-1 "Crop production".

Analytical accounting of feed is carried out by groups, types, varieties, quantity and cost (in warehouses and other places of storage - by quantity). On separate analytical accounts, harvested silage, haylage and other types of feed are taken into account. At the same time, hay of annual and perennial grasses, as well as natural hayfields, is taken into account - on one analytical account "Hay of all types"; straw of spring and winter crops - on the general account "Straw".

Feed of animal origin (animal meat, milk, eggs, honey, and others) comes from the credit of subaccount 20-2 "Livestock", waste - from the credit of account 29 "Serving industries and farms".

The resulting crushed physical mass of cobs or grains of corn of full ripeness with high humidity, laid down for fodder purposes, comes from the credit of subaccount 20-1 "Crop production" at the planned cost price, bringing it up to the actual level at the end of the year.

Feed grain transferred to organizations for the production of mixed fodder for processing into mixed fodder on a give-and-take basis is accounted for separately, where, in addition to the cost of grain, they also reflect the costs of delivering grain and paid amounts of protein-vitamin, mineral and other feed additives used in the production of mixed fodder, as well as costs processing grain for animal feed. The received compound feed comes from the credit of separate analytical accounts of sub-account 10-7 on the debit of analytical accounts of compound feed accounting at the actual cost price.

Agricultural organizations that produce mixed fodder for sale, give-and-take grain are accounted for on the off-balance account 002 "Commodity and material assets accepted for safekeeping", and paid - on sub-account 10-1 "Raw materials and materials".

Agricultural organizations, the grain handed over to the organizations of bakery products in exchange for mixed feed and grain of different crops, are written off in the appropriate assessment (according to analytical accounts) to the debit of account 90 "Sales" (analytical accounts for each type of products delivered) with reflection as other sales and attribution to they are the costs of wages of workers with contributions for social needs, employed in packing and loading grain, as well as other costs and services associated with the exchange (except for transportation costs reimbursed by procurement organizations).

Compound feed and grain of heterogeneous crops received from organizations of bakery products in exchange for the grain handed over to them, come from the credit of account 60 "Settlements with suppliers and contractors" at the cost of acquisition, including remuneration of workers for unloading the received compound feed with deductions for social needs and expenses for their delivery to the organization.

Purchased feed, feed additives (or own for sale) must be certified in accordance with the Rules for the certification of feed and feed additives for compliance established requirements(Resolution of the State Standard of the Russian Federation N 44 of June 18, 2002). The rules are binding on all certification participants, including commercial and non-commercial organizations and individual entrepreneurs.

404. On the sub-account 10-8, seeds and planting material produced last year, harvest of the reporting year and purchased are taken into account. When carrying out cleaning, sorting and drying of seed and planting materials produced last year, the waste caused by refinement (earth, dead weeds, shrinkage) is reflected by the "red reversal" method. The costs of cleaning, sorting and drying are attributed directly to the increase in the cost of seeds. The costs associated with the processing of seeds and planting material of the crop of the reporting year are attributed to production costs.

Varietal seeds intended for sowing, seeds of scarce and promising varieties are taken into account on the sub-account of 10-8 separately for each variety, and within the variety - by reproductions, categories of varietal purity and classes of the sowing standard.

On separate analytical accounts, sub-accounts 10-8 take into account in-kind loans of seeds (at the planned cost of the corresponding products of own production). They are repaid at the actual cost of seeds of the year in which the return is made, reflected in the debit of account 90 "Sales". On subaccount 8 of account 10 "Materials" organizations take into account seedlings of perennial plantations purchased in nurseries as planting material.

Losses and shortages of feed, seeds and planting material within and in excess of the norms of natural loss, approved in the prescribed manner, are written off to account 94 "Shortages and losses from damage to valuables" with subsequent attribution to the appropriate accounts.

405. On sub-account 10-9 "Materials, raw materials transferred for processing to the side" take into account the movement of raw materials, materials transferred for processing to the side, the cost of which is subsequently included in the costs of manufacturing the products obtained from them. Processing costs paid third parties and persons who are debited to accounts on which products obtained from processing are taken into account.

Analytical accounting of materials, raw materials transferred for processing is organized by organizations processing the relevant raw materials and materials.

406. On the sub-account 10-10 "Building materials" take into account the presence and movement of all types and groups of building materials used directly in the process of construction, installation and repair work, for the manufacture of building parts, for the erection and finishing of structures and parts of buildings and structures.

Accounting for explosives is carried out in compliance with special rules.

Analytical accounting for sub-accounts 10-10 is carried out by groups, names of materials and places of their storage (use) by quantity and cost.

407. Subaccount 10-11 takes into account the presence and movement of inventory, tools, household supplies with a useful life of up to 12 months.

Information on the presence and movement of items with a period of use of more than 12 months is reflected on account 01 "Fixed assets"; items intended for rental - on account 03 "Profitable investments in material assets", and items with a period of use of less than 12 months, regardless of cost - on sub-account 10-11 "Inventory and household supplies". What items, on what account to take into account, is decided by the head of the organization, based on the nature and conditions of the activity of his organization. This decision is embodied in accounting policy in relation to groups of objects, and not for each item separately. When choosing the above accounts, the main condition is the service life of the inventory or type of household supplies.

Inventory and household supplies with a period of use of less than 12 months, received on account of a contribution to the authorized (share) capital, are reflected in the debit of sub-account 10-11 from the credit of account 75 "Settlements with the founders".

408. On the sub-account 10-12 "Other materials" take into account the presence and movement of production waste (stumps, cuttings, shavings, etc.); irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (ferrous and non-ferrous metals in the form of scrap metal), worn tires, waste rubber and other production waste and secondary material assets.

The cost of paid materials that remained on the way at the end of the month or were not taken out of the suppliers' warehouses are reflected at the end of the month in the debit of account 10 "Materials" and the credit of account 60 "Settlements with suppliers and contractors" (without posting these values to the warehouse). At the beginning of the next month, these amounts are reversed and reflected in the current account actually credited.

The actual consumption of materials for production or for other economic purposes is taken into account on the credit of account 10 "Materials" in correspondence with the accounts for accounting for production costs, sales costs, etc.

The sale of materials to the side, the gratuitous transfer is carried out on the credit of account 10 "Materials" and the debit of account 91 "Other income and expenses" with simultaneous reflection on the credit of account 91 "Other income and expenses" of the amounts due to the organization for these materials from buyers in correspondence with account 62 "Settlements with buyers and customers".

409. The organization of analytical accounting of finished products should ensure the formation of information on the availability and movement of finished products to storage locations and financially responsible persons.

To organize the accounting of quantitative indicators of homogeneous products, conditionally natural meters can be used (for example, canned fruits and vegetables in conditional jars).

The data of analytical and synthetic accounting of finished products should provide the necessary data for compiling financial statements.

To account for the availability and movement of finished products by organizations engaged in industrial, agricultural and other production activities, account 43 "Finished products" is used.

Finished products purchased for assembly (the cost of which is not included in the cost of manufactured products of the organization) or as goods for sale are accounted for on account 41 "Goods".

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

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

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

Finished products transferred to other organizations for sale on a commission and other similar basis are written off from account 43 "Finished products" to the debit of account 45 "Goods shipped".

410. If accounting for finished products is carried out at the planned (standard) cost, then the difference between the actual cost and the cost of finished products at accounting prices is recorded on the account "Finished products" under a separate sub-account "Deviations of the actual cost of finished products from the book value". Deviations on this sub-account are taken into account in the context of the nomenclature either for homogeneous groups of finished products, or for the organization as a whole. The excess of the actual cost over the accounting cost is reflected in the debit of the specified sub-account and the credit of the cost accounting accounts. If the actual cost is less than the book value, then the difference is reflected in a reversal entry.

Regardless of the method used to determine discount prices, the total cost of the finished product (account value plus variances) must equal the actual production cost of that product.

411. In cases of transition from one type of accounting price to another, as well as changes in the value of accounting prices, the balance of finished products may be recalculated by the time the accounting price is changed so that all finished products in this nomenclature are accounted for at a single (new) accounting price. The specified recalculation is carried out no more than once a year as of December 31 of the reporting year and is reflected in accounting in the following order:

the amount of the increase in the book value is reflected in the debit of the sub-account "Finished products at discount prices" to the account "Finished products"; the same amount is reflected by a reversal entry in the debit of the sub-account "Deviation of the actual cost of finished products from the book value";

the amount of the decrease in the book value is reflected in the reversal entry in the debit of the sub-account "Finished products at discount prices" to the account "Finished products"; the same amount is reflected in the debit of the sub-account "Deviation of the actual cost of finished products from the book value" by a regular entry.

The recalculation of the accounting value of the balance of finished products is carried out by the organization independently. The recalculation of the carrying amount should not lead to a change total cost finished products, that is, the sums of balances on both sub-accounts, taken together.

Recalculation of the accounting value of the balance of finished products due to changes in accounting prices may not be carried out. In this case, each batch of finished products is written off at the accounting prices at which it was credited.

The recalculation of the book value of finished products does not qualify as a revaluation of finished products.

Write-off of finished products (during shipment, vacation, etc.) can be carried out at book value. At the same time, deviations related to the sold finished products are written off to the sales accounts (determined in proportion to its book value). Deviations relating to the balance of finished products remain on the account "Finished products" (sub-account "Deviations of the actual cost of finished products from the book value").

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

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

412. Account 40 "Output of products (works, services)" is intended in the system of synthetic accounts to account for output for the reporting period in the assessment at the planned (standard cost), as well as to identify its deviations from the actual production cost in the system of synthetic accounts. The use of account 40 "Release of finished products (works, services)" is not mandatory. This account is used by the organization when needed.

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

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

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

Monthly account 40 "Output of products (works, services)" is closed and the balance for reporting date does not have. Analytical accounting on account 40 "Output of products (works, services)" is organized, as a rule, by types of products or by structural divisions of the organization.

For agricultural products, the actual cost is determined only at the end of the year. Due to the fact that entries in the debit of account 40 "Output of products (works, services)" can only be made at the end of the year, the possibility of prompt comparison of the actual and planned (normative) cost of goods manufactured, work performed and services rendered is lost. Therefore, it is advisable to use account 40 in organizations with a rhythmic production cycle.

The debit of account 43 reflects the receipt of products from production, as well as the surplus identified during the inventory in warehouses, free of charge received finished products from the outside and returned by the buyers of the products shipped to them.

On the credit of account 43 reflect the cost products sold, as well as released for processing or for the needs of the main activity, capital construction, overhaul, servicing industries and farms, for the issuance of products on account of in-kind wages to employees, etc.

415. On sub-account 43-2, the produced livestock products are taken into account by their types (milk, eggs, wool, animal skins, honey, wax, marketable fish, embryos of animal donors, etc.). The debit of this sub-account reflects the receipts of livestock products from production in correspondence with the credit of sub-accounts 20-2 "Livestock" and 23-7 "Cartage" (wool, skins obtained from draft animals), and the credit - the sale of products to procurement and other organizations , farm workers, as well as the use of certain types of livestock products that are unsuitable for sale as feed for livestock, poultry and animals.

416. On sub-accounts 43-3 and 43-4, on separate analytical accounts, they take into account the finished products (products) produced, respectively, in industrial, auxiliary and service industries by its types, quality and other indicators, by places of storage in the amount of actual costs for its production.

417. On subaccount 43-5, agricultural and other organizations reflect the products accepted from the population for sale in correspondence with the credit of subaccount 76-7 "Settlements with citizens for products accepted from them, livestock and poultry for sale."

The products purchased (accepted) from the population are accounted separately from the products of own production and, when sold, are written off to the debit of account 90 "Sales", subaccount 6 "Products and animals of the population".

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

418. To summarize information on the availability and movement of inventory items purchased as goods for sale, account 41 "Goods" is intended. This account is mainly used by organizations engaged in trading activities, as well as organizations providing catering services.

In organizations engaged in industrial, agricultural and other production activities, account 41 "Goods" is used in cases where any products, materials, products are purchased specifically for sale or when the cost of finished products purchased for assembly is not included in the cost of goods sold and is refundable by buyers separately.

Organizations engaged in trading activities on account 41 "Goods" also take into account purchased containers and containers of their own production (except for inventory, serving for production or economic needs and accounted for on account 01 "Fixed assets" or 10 "Materials").

Goods accepted for safekeeping are recorded on the off-balance account 002 "Inventory accepted for safekeeping". Goods accepted for commission are recorded on off-balance account 004 "Goods accepted for commission".

422. Account 42 "Trade margin" also takes into account discounts provided by suppliers to organizations engaged in retail, for possible loss of goods, as well as for reimbursement of additional transportation costs.

Account 42 "Trade margin" is credited when goods are accepted for accounting for the amount of the trade margin (discounts, capes).

The amounts of the trade margin (discounts, markups) for goods sold, released or written off due to natural loss, marriage, damage, shortage, etc., are reversed on the credit of account 42 "Trade margin" in correspondence with the debit of account 90 "Sales" and other relevant accounts. The amounts of discounts (markups) related to unsold goods are specified on the basis of inventory lists by determining the due discount (markup) for goods in accordance with the established sizes.

The amount of the discount (markup) on the balance of unsold goods in organizations engaged in retail trade can be determined by the percentage calculated on the basis of the ratio of the amount of discounts (markups) on the balance of goods at the beginning of the month and the turnover on the credit of account 42 "Trade margin" (excluding reversed amounts) to the sum of goods sold during the month (at sales prices) and the balance of goods at the end of the month (at sales prices).

Analytical accounting on account 42 "Trade margin" should provide separate reflection of the amounts of discounts (markups) and price differences related to goods in organizations engaged in retail trade and goods shipped.

423. Sub-account 41-3 "Containers for goods and empty" takes into account the presence and movement of containers for goods and empty containers (except for glassware in organizations engaged in retail trade and in canteens of organizations providing catering services).

424. On subaccount 41-4 "Purchased products" organizations engaged in industrial, agricultural and other production activities, using account 41 "Goods", take into account the availability and movement of goods (in relation to the procedure provided for accounting for inventories).

425. The posting of goods and containers arrived at the warehouse is reflected in the debit of account 41 "Goods" in correspondence with account 60 "Settlements with suppliers and contractors" at the cost of their acquisition. When an organization engaged in retail trade records goods at sale prices, simultaneously with this entry, an entry is made in the debit of account 41 "Goods" and the credit of account 42 "Trade margin" for the difference between the acquisition cost and the cost at sales prices (discounts, capes). Transportation (for delivery) and other expenses for the procurement and delivery of goods are charged from the credit of account 60 "Settlements with suppliers and contractors" to the debit of account 44 "Expenses for sale".

The receipt of goods and containers can be reflected using account 15 "Procurement and acquisition of material assets" or without using it in a manner similar to the accounting procedure for the corresponding operations with materials.

Upon recognition in accounting of proceeds from the sale of goods, their value is debited from account 41 "Goods" to the debit of account 90 "Sales".

If the proceeds from the sale of released (shipped) goods for a certain time cannot be recognized in accounting, then until the moment the proceeds are recognized, these goods are recorded on account 45 "Goods shipped". When they are actually released (shipped), an entry is made on the credit of account 41 "Goods" in correspondence with account 45 "Goods shipped".

Goods transferred for processing to other organizations are not debited from account 41 "Goods", but are accounted for separately.

Analytical accounting on account 41 "Goods" is carried out by responsible persons, names (grades, batches, bales), and in necessary cases and storage areas.

annotation

The course work contains 29 pages, including 3 tables, 16 sources, 10 applications.
This term paper "Accounting for materials" is made on the example of the Office "Podzemzashchita" JSC "Blue Fuel".
The introduction reveals the relevance of this topic, the purpose and objectives of the work.
The first chapter consists of 3 subparagraphs, which outline the theoretical foundations of material accounting.
In the second chapter, consisting of 3 subparagraphs, the organization of accounting of materials at the enterprise of the Office of Podzemzashchita of OJSC Blue Fuel is considered, a brief organizational and economic description of the object under study is given.
In conclusion, conclusions are drawn for all term paper.

Introduction
1 Theoretical foundations of material accounting
1.1 Concept and classification of materials
1.2 Valuation of inventories
1.3 Documentation of operations for the movement of inventories
2 Organization of accounting of materials on the example of the Office "Podzemzashchita" OJSC "Blue Fuel"
2.1 Brief description of the enterprise
2.2 Compilation features primary documentation materials accounting
2.3 Synthetic and analytical accounting of materials
Conclusion

Introduction

Inventories are the least liquid item among items of current assets. It takes time to turn this article into cash, not only to find a buyer, but also to receive payment for the products from him later.

The relevance of the work is manifested in the fact that the industry is constantly increasing the consumption of inventory items in production. This is due to the expansion of production, a significant share of material costs in the cost of production and rising prices for resources. As a result, under conditions market economy the topic of accounting and control of the consumption of inventories for production becomes relevant. In the country as a whole, the share of materials in the cost of manufactured products is over 70%.
Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, packaging, spare parts, construction and other materials.
At present, qualitative indicators, such as a reduction in the unit costs of raw materials, materials and fuel, are of decisive importance. This means that it is necessary to increase the use of advanced construction materials, to replace expensive materials with cheaper, synthetic ones without reducing the quality of products; reduce production waste. It is necessary to comprehensively use natural and material resources, to eliminate losses and wasteful expenses as much as possible. To widely involve secondary resources, as well as by-products, in economic circulation. It is clear that the use of such main areas of resource saving as the introduction of new technologies, improving the quality of raw materials and materials, reducing waste, using secondary resources, allows you to create a reliable operating mechanism functioning of the national economy.
The purpose of the course work is to study the organization of accounting for materials in the enterprise.
In accordance with the goal, the tasks of the course work were formulated:
- study theoretical and methodological foundations material accounting;
- to investigate the current practice of accounting for enterprise materials.
The object of study of the course work is an enterprise whose activities are related to the protection of underground gas pipelines from corrosion of OJSC Blue Fuel.
The theoretical basis of the course work are legislative and regulations, works modern economists on issues under study, training and teaching aids on the accounting of material resources, data from statistical collections, as well as articles from economic periodicals.

1 Theoretical foundations of material accounting

1.1 Concept and classification of materials

Materials are one of the most important elements of the production cycle of any organization; they are objects of labor that are used to manufacture products, perform work, and provide services. Their peculiarity lies in the fact that, participating in the production process, materials are completely consumed in each of its cycles and fully transfer their value to newly created products (works, services).
Currently, the system of regulatory accounting includes four levels of documents:
1. Federal Law "On Accounting" dated November 21, 1996 (as amended on November 28, 2011) No. 129 - FZ., other federal laws, decrees of the President of the Russian Federation, Decrees of the Government of the Russian Federation on accounting issues. On December 6, 2011, a new Federal Law No. 402-FZ "On Accounting" was adopted, which comes into force only on January 1, 2013. New law abolished obsolete norms, established uniform requirements for accounting, including accounting (financial) reporting of non-profit organizations, and also clarified the terminology used in the legislation of the Russian Federation on accounting;
2. Regulations on accounting and financial reporting in the Russian Federation, which was approved by the order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n (as amended by Orders of the Ministry of Finance of the Russian Federation of March 26, 2007 No. 26n, of October 25, 2010 No. 24.12.2010 No. 186n,) and the Accounting Regulations (PBU), which establish the basic norms and principles of accounting, methods for assessing assets and liabilities, requirements for the composition and content of financial statements, etc.;
3. Guidelines for accounting, detailing the specific methods and rules of accounting in relation to the relevant PBU, other similar documents, for example, the Chart of Accounts for the financial and economic activities of the organization;
4. Working documents of a particular organization (accounting policy, working chart of accounts, etc.).
Starting with the reporting for 2013, accountants, most likely, when accounting for inventories will have to be guided by the new RAS 5/2012 "Inventory Accounting". The draft order, which puts this Regulation into effect, is published on the official website of the Ministry of Finance. In this regard, it is assumed that a number of regulatory acts on accounting will become invalid from the same moment. We are talking, in particular, about several orders of the Ministry of Finance: dated June 9, 2001 No. 44n, which approved PBU 5/01 “Accounting for inventories”; dated December 28, 2001 No. 119n "On Approval of the Guidelines for Accounting for Inventories".
This Regulation establishes the rules for the formation in accounting of information on inventories (IPZ) of the organization. For the purposes of this Regulation, assets used as raw materials, materials, etc. are accepted for accounting as inventories. In the production of products, the performance of work, the provision of services intended for sale; intended for sale; used for the management needs of the organization.
Finished products - a part of inventories intended for sale, which is the final result of the production process, completed by processing (assembly), the technical and qualitative characteristics of which comply with the terms of the contract or the requirements of documents in cases established by law.
Goods are that part of an organization's inventory that is purchased or received from other legal and individuals and intended for sale without further processing.
Depending on the role played by inventories in the process of production, performance of work and provision of services, they are divided into the following groups: raw materials and basic materials; auxiliary materials; purchased semi-finished products; return materials (waste); fuel; containers and packaging materials, spare parts; inventory and household supplies.
Raw materials and basic materials are the objects of labor from which the product is made and which form the material (material) basis of the product. Raw materials are the products of agriculture and the mining industry (grain, cotton, livestock, milk, etc.), and materials are products of the manufacturing industry (flour, fabric, sugar, etc.).
Auxiliary materials are used to influence raw materials and basic materials, to give the product certain consumer properties, or to maintain and care for tools and facilitate the production process (spices in sausage production, lubricants, cleaning materials, etc.).
It should be borne in mind that the division of materials into basic and auxiliary is conditional and often depends only on the amount of material used for the production of various types of products.
Purchased semi-finished products - raw materials and materials that have passed certain stages of processing, but are not yet finished products. In the manufacture of products, they play the same role as the main materials, i.e. constitute their material basis.
Returnable production waste - the remains of raw materials and materials formed in the process of their processing into finished products, which have completely or partially lost the consumer properties of the original raw materials and materials (sawdust, shavings, etc.).
From the group of auxiliary materials, fuel, containers and packaging materials, spare parts are separately distinguished due to the peculiarity of their use.
Fuel is divided into technological (for technological purposes), motor (fuel) and household (for heating).
Containers and packaging materials - items used for packaging, transportation, storage of various materials and products (bags, boxes, boxes). Spare parts are used to repair and replace worn parts of machines and equipment.
Inventory and household supplies are part of the organization's inventory, used as means of labor for no more than 12 months or the normal operating cycle, if it exceeds 12 months (inventory, tools, etc.).
The main tasks of inventory accounting are:
1) correct and timely documentation of all operations for the movement of materials, timely settlements with suppliers of materials, control over compliance with contractual obligations;
2) identifying and reflecting the costs associated with their manufacture, determining their actual cost for registration;
3) ensuring the safety and control of the movement of materials and their correct use;
4) systematic control over the identification of redundant and unused materials, their implementation.
When accounting for inventories, the following are used: unified forms primary documentation:
1) Power of attorney (forms No. M-2 and M-2a). It is used to formalize the right of a person to act as a trustee of an organization when receiving material assets from a supplier.
2) Credit order (form No. M-4). It is used to record materials coming from suppliers or from recycling. A receipt order is drawn up in one copy by a financially responsible person on the day the valuables arrive at the warehouse.
3) The act of acceptance of materials (form No. M-7). It is designed to register the receipt of material assets in cases where there are discrepancies in quantity, quality, assortment with the data of the supplier's accompanying documents, as well as when accepting materials received without the supplier's documents.
4) Limit-fence card (form No. M-8). It is used to issue stock removal to the production units of the organization within the established limit materials systematically consumed in the manufacture of products, the provision of services, the performance of work.
5) Requirement-consignment note (form No. M-11). It will be used to account for the movement of material assets within the organization between structural divisions or materially responsible persons.
6) Invoice for the release of materials to the side (form No. M-15). It is designed to account for material assets to structural divisions of the organization located outside its territory, or to third parties.
7) Material accounting card (form No. M-17). It is filled in for each item number of the material, serves to quantitatively record the movement of materials in the warehouse by grades, types and sizes.
8) Act on the posting of material assets received during the dismantling and dismantling of buildings and structures (form No. M-35). It is used to register the receipt of material assets suitable for use in the organization received in the process of liquidation of fixed assets.
In addition to the listed documents, the following are used to account for material assets:
1) inventory list inventory items (form No. INV-3);
2) Comparison sheet of the results of the inventory of inventory items (form No. INV-19);
3) Accompanying documents (specifications, certificates, quality certificates);
4) Act on the purchase of materials on the market;
5) Act of conversion of units of measurement of materials;
6) Act-conclusion on emergency situations;
7) Act on the write-off of materials.
In the calculations for the material assets acquired by the organization, the following are applied:
1) Bill of lading (form No. 1-T);
2) Invoice;
3) Bank settlement and payment documents;
4) Incoming and outgoing cash orders and etc.

1.2 Valuation of inventories

Material values are reflected in synthetic accounts at the actual cost of their acquisition (harvesting) or accounting prices.
The actual cost of material and production resources is determined based on the cost of their acquisition, including the payment of interest for the purchase on credit provided by the supplier of these resources; margins (surcharges); commission paid to supply, foreign economic organizations; customs duties; expenses for transportation, storage and delivery of material stocks to the place of their use, if they are not included in the purchase price; the cost of bringing stocks to a state suitable for use at planned prices; other costs directly related to the acquisition of inventories.
The chart of accounts allows for synthetic accounting of material assets at discount prices on account 10 “Materials”, etc.
The following are used as accounting prices for materials:
a) contract prices;
b) the actual cost of materials according to the data of the previous month or reporting period (reporting year);
c) planned settlement prices;
G) average price material groups.
Depending on the source of receipt of materials, the following options for their assessment are possible (Table 1).

Table 1 - Methods for evaluating materials when they are purchased.

Source of income MPZ Actual cost of materials
Acquisition of inventories for a fee Actual acquisition costs, excluding VAT and other reimbursable taxes;
Manufactured by the organization The actual costs associated with the production of the IPM data;
Receipt under a donation agreement or free of charge Current market value as of the date of acceptance for accounting;
Contribution by the founders as a contribution to authorized capital organizations Monetary value agreed by the founders of the organization, unless otherwise provided by the legislation of the Russian Federation;
Received in exchange for other property or in the performance of obligations (payment) in non-monetary assets The value of assets transferred or to be transferred by an entity is determined based on the price at which, in comparable circumstances, the entity usually determines the cost of similar assets;
Acquisition as a result of disposal of fixed assets or other property Current market value as of the date of acceptance for accounting;
Acquisition of property for use or disposal Valuation provided for in the contract for the transfer of property for temporary use or disposal;

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

The actual costs of acquiring inventories include:
1) Amounts paid in accordance with the contract to the supplier (seller);
2) Amounts paid to organizations for information and consulting services associated with the acquisition of inventories;
3) Customs duties;
4) Non-refundable taxes paid in connection with the acquisition of a unit of inventory;
5) Fees paid to an intermediary organization through which inventories are acquired;
6) Costs for the procurement and delivery of inventories to the place of their use, including insurance costs. These costs include, in particular, the cost of procurement and delivery of inventories; the costs of maintaining the procurement and storage unit of the organization, the costs of transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories established by the contract; accrued interest on loans provided by suppliers (commercial loan); interest accrued before accounting for inventories borrowed funds if they are involved in the acquisition of these stocks;
7) The cost of bringing inventories to a state in which they are suitable for use for the planned purposes. These costs include the costs of the organization for processing, sorting, packing and improving the technical characteristics of the received stocks, not related to the production of products, the performance of work and the provision of services;
8) Other costs directly related to the acquisition of inventories.
General business and other similar expenses are not included in the actual costs of acquiring inventories, except when they are directly related to the acquisition of inventories.
The actual cost of inventories during their manufacture by the organization itself is determined based on the actual costs associated with the production of these inventories.
Accounting and formation of costs for the production of inventories is carried out by the organization in the manner established for determining the cost of the relevant types of products.
The actual cost of inventories contributed as a contribution to the authorized (share) capital of the organization is determined based on their monetary value, agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.
The actual cost of inventories received by the organization under a donation agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.
The current market value is understood as the amount of cash that can be received as a result of the sale of these assets.
The actual cost of inventories received under contracts providing for the fulfillment of obligations (payment) in non-monetary means is the cost of assets transferred or to be transferred by the organization.
Assets transferred or to be transferred by an entity are valued at the price at which the entity would normally charge similar assets in comparable circumstances.
If it is impossible to establish the value of the assets transferred or to be transferred by the organization, the cost of inventories received by the organization under contracts providing for the fulfillment of obligations (payment) in non-monetary funds is determined based on the price at which similar inventories are acquired in comparable circumstances.
The actual cost of inventories also includes the actual costs of the organization for the delivery of inventories and bringing them into a condition suitable for use.
The actual cost of inventories, in which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation.
An organization engaged in trading activities may include the costs of procurement and delivery of goods to central warehouses (bases), incurred before they are transferred for sale, to be included in the cost of sale.
Goods purchased by an entity for sale are valued at their acquisition cost. A retailer is allowed to evaluate the purchased goods at the sale value from separate account markups (discounts).
Inventories that do not belong to the organization, but are in its use or disposal in accordance with the terms of the contract, are accepted for accounting in the assessment provided for in the contract.

1.3 Documentation of operations for the movement of inventories

The movement of material and production, along with other business transactions carried out by the organization, must be documented with appropriate documents. They are primary documents, and therefore the basis for accounting.
Primary documents for the receipt and consumption of inventories are the basis of the organization material accounting. Directly according to primary documents, preliminary, current and subsequent control over the movement, safety and rational use of material resources is carried out.
Documentation of the receipt of inventories. Raw materials and materials come from suppliers, accountable persons who purchased materials in cash, from the write-off of worn-out fixed assets, may be of their own production. Materials received by the enterprise are processed accounting documents in the following order. Together with the shipment of products, the supplier sends the buyer settlement and other accompanying documents (two copies of the payment request: one directly to the buyer, the other through the bank, shipping documents, a receipt for the railway bill of lading, etc.). Settlement and other documents related to the receipt of materials are sent to the accounting department, where they check the correctness of their execution and then transfer them to the responsible supply contractor.
In the supply department, according to incoming documents, they check the compliance of the volume, assortment, delivery time, prices, quality of materials and other contractual conditions and make a note of full or partial acceptance (consent to payment). In addition, the supply department monitors the receipt of goods and their search. To this end, the supply department maintains a log of incoming goods. Verified payment requests from the supply department are transferred to the accounting department, and the receipts of transport organizations are transferred to the freight forwarder for receiving and delivering materials.
The freight forwarder accepts the arrived materials at the station by the number of places and weight. If he finds signs that cast doubt on the safety of the cargo, he may demand from transport organization his checks. In the event of a shortage of seats or weight, damage to containers, damage to materials, a commercial act is drawn up, which serves as the basis for filing claims against the transport organization or supplier.
To receive materials from the warehouse of non-resident suppliers, the freight forwarder is issued an order and a power of attorney, which indicate the list of materials to be received. When accepting materials, the freight forwarder makes not only quantitative, but also qualitative acceptance. The freight forwarder delivers the accepted goods to the organization's warehouse and hands them over to the warehouse manager, who checks the compliance of the quantity and quality of the received materials with the supplier's invoice data. Materials received at the warehouse are issued by receipt orders. The receipt order is signed by the warehouse manager and forwarder.
Material values are accounted for in the appropriate units of measurement (weight, volume, linear, numerical). If materials are received in one unit of measure and consumed in another, they are taken into account simultaneously in two units of measure.
In cases where the quantity and quality of materials arrived at the warehouse do not correspond to the data of the supplier's invoice, the materials are accepted by the commission with the execution of an act of acceptance of materials, which serves as the basis for filing a claim with the supplier. The commission must include a representative of the supplier or a disinterested organization. The act is also drawn up upon acceptance of materials received by the enterprise without a supplier invoice (non-invoiced deliveries).
If materials are transported by road, then the consignment note, which is compiled by the consignor in four copies, is used as the primary document. The first of them serves as the basis for writing off materials from the consignor; the second - for posting materials by the recipient; the third is for settlements with a motor transport organization and I am an appendix to the invoice for payment for the transportation of valuables; the fourth - to account for transport work and is attached to the waybill.
Receipt to the warehouse of materials of own production, production waste, materials remaining from the liquidation of fixed assets, etc., is drawn up with single- or multi-line requirements-waybills, which are issued by the delivering shops in two copies. One of them is the basis for writing off materials from the delivery shop, the other is sent to the warehouse and used as the original document.
Materials received from the dismantling and dismantling of fixed assets are accounted for on the basis of an act of posting material assets.
Accountable persons purchase materials in trade organizations, from other enterprises and cooperatives, in the market or from the public for cash. A document confirming the cost of the purchased materials is a commodity invoice or an act (certificate) drawn up by an accountable person, in which he sets out the content of the business transaction, indicating the date, place of purchase, name and quantity of materials and price, as well as data from the passport of the seller of the goods. The act (certificate) is attached to the advance report of the accountable person.
Documentation of the consumption of inventories. Materials are released from the warehouse of the organization for production consumption, economic needs, to the side, for processing and in the order of the sale of surplus and illiquid stocks. The order of documentary release of materials depends primarily on the organization of production, the direction of consumption and the frequency of release of materials.
The consumption of materials released into production and for other needs, it is advisable to draw up daily limit-fence cards. They are issued in two or three copies for one or more types of materials and, as a rule, for a period of one month. Quarterly limit-fence cards with tear-off monthly coupons for actual vacations can be used. They indicate the type of operations, the number of the warehouse issuing materials, the receiving workshop, the code of costs, the item number and name of the materials being dispensed, the unit of measurement and the limit of the monthly consumption of materials, which is calculated in accordance with production program per month and current consumption rates. One copy of the limit-fence card is handed over to the receiving workshop, the other to the warehouse, the third is sent to the accounting department. The storekeeper records the quantity of issued material and the balance of the limit in both copies of the card and signs for the receipt of materials in the card located in the warehouse.
The release of materials from warehouses is carried out within the established limit. Overlimit issue of materials and replacement of one material with another (in the absence of a warehouse) is issued by an extract of a separate requirement-invoice for the replacement (additional issue) of materials. When replacing, an entry is made in the limit-fence card of the material to be replaced: “Replacement, see requirement No. __” - and the balance of the limit is reduced. Materials not used in production and returned to the warehouse are recorded in the limit-fence card without drawing up any additional documents.
The limit-fence card can be issued in one copy. In this case, the recipient signs for the receipt of materials directly on the warehouse accounting card, and the person responsible for the release of materials from the warehouse signs on the limit-fence card.
If materials are released from the warehouse infrequently, then the release is issued with single- or multi-line requirements-waybills for the release of materials, which are issued by the recipient workshop in two copies: the first, with the storekeeper's receipt, remains in the workshop, the second, with the recipient's receipt, at the storekeeper .
To account for the movement of materials within the organization, single- or multi-line invoice requirements are also used. Invoices make up materially responsible persons of the site dispensing the valuables, in two copies, one of which remains in place with the receipt of the recipient, and the other, with the receipt of the person dispensing the valuables, is transferred to the recipient of the valuables.
The release of materials to third-party organizations or farms of their organization located outside it is drawn up with waybills for the release of materials to the side, which are issued by the supply department in two copies on the basis of orders, contracts and other documents.
When transporting materials by road, a consignment note is used.
The write-off of materials is drawn up by an act for the write-off of materials, which is drawn up by a specially created commission with the participation of a financially responsible person.
Instead of primary documents for material consumption, you can use material accounting cards. To this end, representatives of the recipient workshops sign for the receipt of materials on the cards themselves. At the same time, the cipher of production costs is affixed to the cards for the purpose of subsequent grouping of records by costing objects and cost items. This combination of consumable documents and material accounting cards reduces the volume accounting work and strengthens control over compliance with the norms of warehouse stocks For the actually used materials, the subdivision - the recipient of the materials draws up an expense report, which indicates the name, quantity, discount price and amount for each item, the code of the order for which the materials were spent, the normative and actual consumption materials indicating the identified deviations and their causes. In necessary cases, the act indicates the quantity of manufactured products or the amount of work performed. In addition, the departments of the organization monthly prepare reports on the availability and movement of material assets and transfer them to the accounting department.
On the established days, documents on the receipt and consumption of materials are handed over to the accounting department of the organization according to the register of acceptance and delivery of documents, drawn up in two copies: the first is handed over to the accounting department against the receipt of the accountant on the second copy, and the second remains in the warehouse.

2 Organization of accounting of materials on the example of the Office "Podzemzashchita" OJSC "Blue Fuel"

2.1 Brief description of the enterprise

The gas economy of the region includes tens of thousands of underground gas pipelines. Underground gas pipelines are subject to corrosion. The metal breaks down and a gas leak can occur. In order to ensure the safe and trouble-free operation of the gas pipeline system, Blue Fuel OJSC created a separate structural subdivision - the Podzemzashchita Department.
Location of the Office: Orenburg, st. Sugar Lane, 9
At first, the Department functioned as a department, then as an office, and since 1994 as a department in accordance with the order of Blue Fuel OJSC. management has no status legal entity. It acts on behalf of Blue Fuel OJSC on the basis and within the limits established by the Regulations on the branch and the power of attorney issued to the head of the Department. The Department has a seal, stamps and letterheads with its name and the name of the Company and other means of visual identification, a separate balance sheet, a current account and a sub-account with bank institutions. At the same time, the balance of the Department is included in the balance of the Company. The Department is responsible for the obligations of the Company, and the Company - for the obligations of the branch.
The property of the Department is formed from the main production, non-production assets assigned to it for production and economic activities, as well as monetary and material resources acquired in the course of its business activities. The existing property is accounted for separately on the management balance sheet, as well as on the Company's balance sheet.
The management of the Company is carried out by the general meeting of shareholders, the board of directors, as well as the sole executive body – CEO. The Podzemzashchita Department is headed by the Head of the Department, who is appointed by the General Director of Blue Fuel OJSC and reports directly to him.
The structure of the Department includes: administrative and managerial personnel, administrative and economic department, design and survey work service, installation and motor transport service, electrical laboratory.
The main goal of the Department is to make a profit that ensures the sustainable and efficient economic well-being of Blue Fuel OJSC, the creation of healthy and safe working conditions, social protection management workers.
The main activities of the management are:
1) upon request, gasification of apartments and enterprises, installation of gas-using equipment and gas appliances;
2) scheduled preventive maintenance of gas networks and facilities of enterprises;
3) control of the corrosion state of underground metal structures, operation of electrochemical protection installations under contracts with trusts of gas facilities, as well as other enterprises;
4) development of projects for electrochemical protection against corrosion of individual sections of operated and designed underground steel gas pipelines;
5) performance of construction and installation works on the device of electrochemical protection of designed and operated gas pipelines;
6) performance of installation supervision commissioning and participation in the commissioning of electrochemical protection installations;
7) scientific and technical activity. (Appendix D)
The issue of security high level industrial safety is one of the most important from the very beginning of the production activities of Blue Fuel OJSC, Podzemzashchita Management, since gas transportation and uninterrupted, reliable gas supply to consumers is possible only with trouble-free operation of electrochemical protection installations. The main activities carried out by the department aimed at preventing accidents are in-line diagnostics and electrochemical examination of the state of corrosion protection of gas pipelines. On those gas pipelines where it is impossible to carry out in-line diagnostics, complex electrometric surveys of the state of corrosion protection are performed, which makes it possible to prevent accidents and optimize overhaul gas pipelines. Specialists from Moscow constantly conduct comprehensive and targeted checks of compliance with the requirements of the technical
operation in OJSC "Blue Fuel" Management "Podzemzashchita" with the issuance of acts-orders.
At present, with the development of scientific and technical progress and modern technologies, quite a lot of gas pipelines are made of polyethylene, which is not afraid of corrosion, and therefore the demand for the services of this organization is decreasing.
The financial statements were prepared in accordance with the Accounting Policy of the Company for 2011, approved by Order No. 842-p dated December 28, 2010, which was prepared taking into account the requirements federal law dated November 21, 1996 No. 129-FZ "On accounting", Regulations on accounting and financial reporting in the Russian Federation approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n and other regulatory legal acts.
Accounting at this enterprise is carried out by the accounting department, consisting of the chief accountant, the accountant of the material desk, the payroll accountant and the sales accountant.
The rights and obligations of each employee are clearly defined in job descriptions.
The Company keeps records of property, liabilities and business transactions using the double-entry method in accordance with the working Chart of Accounts approved by the Company, developed on the basis of the Chart of Accounts for financial and economic activities of organizations approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.
The organization uses a journal-order form of accounting with partial automation.
All business transactions carried out by the organization are documented by supporting documents - primary documents. They are based on accounting. Primary accounting documents, as well as calculations (references) of accounting are the basis for entries in accounting registers.
Processing of primary documents and accounting registers is partially automated using the program "1C: Accounting 7.7"
An archive has been created in the Office, in which folders of documents are handed over after the expiration of the operational storage of documents in the accounting department, established by the workflow schedule. There is also a cash desk equipped with a special fireproof cabinet in which all monetary documents are stored.
This organization does not have its own separate bank account, but has a sub-account and a current account. The sub-account is used for settlements with buyers and customers, suppliers and contractors. Moreover, upon receipt of funds from counterparties to this sub-account, they are automatically transferred to the Company's account. The current account is used only for the movement of funds between the Management and the Company.
The procedure for conducting inventories of the property and obligations of the enterprise is established and enshrined in the accounting policy of the organization. (Appendix B). It also establishes the following terms and frequency of the inventory:
a) inventories (except for liquefied gas) - annually as of October 1;
b) settlements on accounts receivable and accounts payable– quarterly as of the 1st day of each quarter;
c) money and valuable papers at the cash desk - monthly as of the 1st day of each month;
d) fixed assets - once every three years as of November 1;
e) other property, settlements and liabilities - annually as of December 31.
The main cost items of the Office are:
- raw materials and materials used to carry out work to protect underground gas pipelines from corrosion (tread, pipes that act as anodes, cable, SKZ, etc.);
- materials (spare parts) used in the provision of services for the repair of gas meters (gear wheels, pins, seals, etc.);
- expenses for design, survey and diagnostic work;
- fuel and energy for technological purposes;
- main wage production workers;
- additional wages, which include various allowances for irregular working hours, for difficult working conditions, etc.;
- deductions for social needs;
- overhead costs.
Specialists of Blue Fuel OJSC carry out comprehensive audits of the financial, economic and operational activities of the department at least once every two years, unscheduled checks due to production needs.
Based balance sheet enterprise (Appendix A), compiled as of December 31, 2011, profit and loss statement (Appendix B) and annual report the following tables characterizing the activities of the enterprise were built.

Table 2 - Main indicators of financial and economic activity for 2010 -2011.

Indicators Baseline
year 2010 Accounting year 2011 Deviation, tr. Growth rate, %
A 1 2 3=2-1 4=2/1*100
Revenue (net) from the sale of goods, products, works, services, t.r. (Profits and Losses Report)
2 712 003
4 396 862
1 684 859
162,126
Cost of sales of goods, tr. (Profits and Losses Report)
10 901 089
11 883 512
982 423 -
Loss on sales, tr. (Profits and Losses Report)
13 270 139
13 033 111
237 028 -
Profit from financial and economic activities tr. (Profits and Losses Report)
8 189 086
7 486 650
- 702 436
91, 422
Residual value of fixed assets, tr. (balance sheet)
16 958 467,82
15 765 358 ,95
1 193 108,87
92,965
Average number of employees, pers. (HR data)
1 461
1 483
22
105, 505

As Table 2 shows, in 2011 there was an increase in revenue by 1,684,859 thousand rubles. and the growth rate was 162.126%. The cost of selling goods decreased by 982,423 thousand rubles. It can be seen from the given data that the residual value of fixed assets decreased significantly by 1,193,108.87 thousand rubles. (92.965%). The increased average number of employees by 22 people (105, 505%) may indicate the expansion of the enterprise. By looking at the table, one can evaluate financial position of this enterprise as unsustainable. There is a decline in many indicators of financial and economic activity.

Table 3 - The structure of the property of the enterprise (assets)
Indicators Baseline
year 2010 Reporting year 2011 Deviation
Amount, tr. % Amount, tr. % %, (+,-)
Total property
18 879 224,28
100
18 169 850,63
100
- 70 933, 65
outside current assets 17 291 990,01 91,593 16 183 754,93 89,069 -2,524;
-1 108 235,08
1.1Intangible assets - - - - -
1.2 Fixed assets 16,958,467.82 89.826 15,765,358.95 86.767 -3.059:
- 1 193 108,87
2. Current assets 1,587,234.27 8.407 19,860 95.70 10.931 2.524;
398 861,43
2.1 Reserves 828,370.56 4.387 1,143,325.29 6.292 1.905;
314 954,73
2.2 Accounts receivable 250,695.82 1.328 734,991.36 4.045 2.717;
484 295,54
2.3 VAT on acquired valuables - - - -
-
2.4 Cash and cash equivalents 6,588.70 0.035 1,833.87 0.01
-0,025;
-4754,83

From the data in Table 3 it can be seen that during the analyzed period from 2010-2011. fixed assets changed negatively by 1,108,235.08 thousand rubles. or by 2.524;%. In particular, fixed assets decreased by 1,193,108.87 thousand rubles. (3.059%). As for current assets, they increased significantly by 398,861.43 thousand rubles. (2.524%) in 2011. As part of current assets, inventories grew most rapidly, which increased by 314,954.73 thousand rubles. (1.905%). Cash decreased significantly by 4754.83 thousand rubles. (0.025%). Accounts receivable increased in 2011 to 484,295.54 thousand rubles. The growth rate of receivables does not give a complete analytical picture. The growth of receivables creates financial difficulties.

2.2 Features of the preparation of primary documentation for accounting materials

Accounting for the receipt of materials in the Office of "Podzemzashchita" of OJSC "Blue Fuel" on the basis of primary documents.
For the storage of materials, the Podzemzashchita Department has a main warehouse, as well as storage rooms (storerooms) in the laboratory, in the installation and motor transport service.
All receipt of materials occurs at the main warehouse according to invoices (Appendix D). The primary document for accounting for materials at the enterprise is a consignment note, which is issued for the sale of material assets from the seller organization. This document drawn up in two copies for both parties. (Appendix D)
In the column of the form of the consignment note “Consignee”, in accordance with the constituent documents, its full or abbreviated name, postal address, telephone number and bank details are indicated.
According to the consignment note, the main warehouse received material from the supplier Opytno Mechanical Plant LLC: chain tensioner bars at a price of 45,762.71 rubles. quantity 1000 pieces. Received by the warehouse manager Fatkharislamova E.V. In total, 1 item of material assets was credited in the amount of 1000 pieces in the amount of 45,762.71 rubles. excluding VAT and including VAT in the amount of 54,000.00 rubles.
The columns “according to OKPO” and “Type of activity according to OKDP” are indicated for the organization that draws up the consignment note, that is, for the seller of goods and materials.
In the columns of the form of the consignment note "Supplier" and "Payer", most often the same information is indicated as in the columns "Consignor" and "Consignee", respectively. On the basis of the consignment note, a receipt order is drawn up (Appendix E). The receipt order is issued in one copy on the day the materials arrive at the warehouse. The document indicates the name of the company - the supplier of the material, the surname and initials from whom the materials were purchased, the name structural unit from which the materials came. Further, the accountant makes accounting entries D10K60 (materials received from suppliers), D19K60 (VAT is allocated in the invoice)
According to the receipt order, the main warehouse received material from the supplier Opytno Mechanical Plant LLC: chain tensioner bars at a price of 45,762.71 rubles. quantity 1000 pieces. Received by the warehouse manager Fatkharislamova E.V. In total, 1 item of material assets was credited in the amount of 1000 pieces in the amount of 45,762.71 rubles. excluding VAT and including VAT in the amount of 54,000.00 rubles.
Then a material accounting card is started ( Appendix H,I), for each the new kind material, invoice (Appendix L). Moreover, the largest share in receipts is occupied by the purchase of materials by accountable persons for cash and the purchase from suppliers for non-cash payments.
In the event that the material is taken directly from the supplier's warehouse, then a power of attorney is issued to the recipient - an employee of the organization and recorded in the journal of issued powers of attorney.
From the main warehouse, materials are transferred by waybills to other warehouses and from there they are written off for production or for sale. Write-offs from the main warehouse are made only for own needs organization and is attributed to account 26 " General running costs". At the same time, an act is drawn up for the write-off of materials and low-value inventory.
If material assets are used to perform work at the facility on orders from another division of the company, then at the end of the month the amount of materials spent is transferred to this division by posting Dt-79, Kt-20.
Accounting for materials in the warehouse is carried out by the warehouse manager (storekeeper), who is a materially responsible person. For each item number of materials, the storekeeper fills in a material label and attaches it to the place of storage of materials. The label contains the name of the materials, item number, unit of measurement, price and availability limit of the materials.
There is a separate card for each item number, which contains the warehouse number, material name, unit of measure, item number, price, as well as the receipt, consumption and balance of materials.
On a monthly basis, storekeepers submit material reports to the accounting department, which reflect the entire movement of materials in the warehouse in the context of sub-accounts, with all primary documents and a register of submitted documents attached. Material reports are checked by the accountant of the material table, and processed using "1C: Accounting", as a result of which turnover and balance sheets are formed for each warehouse in the context of sub-accounts.
The materials necessary for the implementation of the main activity in this organization include cables, pipes, wires various brands, cathode stations, protectors, etc. For the provision of services for the repair of meters, materials such as eight different types of gear wheels, cuffs, disks, seals, pins, sealant, etc. are used.
In order to purchase fuel at the Underground Protection Department, drivers are given money on a report basis, and they buy gasoline on their own behalf. petrol stations and then make expense reports with receipts showing how much they paid for gas. However, the accountant of the material desk is faced with the problem that drivers hand over checks without the obligatory details (name of the gas station, its TIN, cash register serial number, check serial number, date and time of purchase) and do not bring a sales receipt.
The issuance of special clothing to employees in the Office of "Podzemzashchita" is due to the specifics of its activities. The main types of special clothing are: padded jacket, insulated vest, summer and insulated suit, boots, etc.
The transfer of special equipment and special clothing to production (operation) is reflected in the debit of the account "Materials" subaccount "Special equipment and special clothing in operation" in correspondence with the account "Materials" subaccount "Special equipment and special clothing in stock" in the amount of actual costs.
In order to ensure control over the safety of special clothing with a service life of less than 12 months, accounting policy accounting for its value after transfer from the warehouse of the organization to production (operation) is provided for on off-balance sheet account 012 “Special equipment transferred to operation”.
The cost of special equipment can be repaid by the organization in one of the following ways: the method of writing off the cost in proportion to the volume of products (works, services) produced; linear way.
The accounting policy of the Podzemzashchita Administration provides for a linear method of repaying the cost of special clothing. The accrual of the repayment of the cost of special equipment and special clothing in accounting is reflected in the debit of the accounts of accounting for production costs and the credit of the “Materials” account of the subaccount “Special equipment and special clothing in operation”. The cost of special clothing with a service life of not more than 12 months, when it is put into operation, is immediately charged to the expense account.
Analytical accounting of materials in the "Podzemzashchita" Department is carried out in the context of warehouses and sub-accounts. Analytical accounting of special equipment and special clothing in operation is organized by name (stock number), quantity and actual cost, indicating the date of entry into production (operation), places of operation (divisions) and financially responsible persons. In the 1C: Accounting program used, the following reports are generated monthly: account card 10, account analysis 10 (Appendix K) and balance sheet in the context of warehouses and sub-accounts of account 10.
The accounting policy of the Podzemzashchita Department provides for an annual inventory of inventories as of October 31.

2.3 Synthetic and analytical accounting of materials

To account for materials, an active, balance and inventory account 10 "Materials" is used, to which subaccounts can be opened:
1) 10.1 "Raw materials and materials";
2) 10.2 "Purchased semi-finished products and components, structures and parts";
3) 10.3 "Fuel";
4) 10.4 "Containers and packaging materials";
5) 10.5 "Spare parts";
6) 10.6 "Other materials";
7) 10.7 "Materials transferred for processing to the third party";
8) 10.8 "Building materials";
9) 10. 9 "Inventory and household supplies", etc.
On synthetic accounts, accounting for materials is carried out at actual cost or at discount prices.
When accounting for materials at actual cost in debit material accounts bear all the costs of their acquisition.
Upon receipt of materials, the material account 10 “Materials” is debited and credited:
- account 60 "Settlements with suppliers and contractors" - for the cost of materials received at the prices of suppliers with all mark-ups of marketing and supply organizations and transport and procurement costs;
- account 76 "Settlements with various creditors and debtors" - for the cost of services paid by checks to transport (railway or water) organizations;
- account 71 "Settlements with accountable persons" - for the cost of materials paid from accountable amounts;
- account 20 "Main production" - for the cost of returnable waste;
- other accounts.
Accounting for materials in the warehouse is necessary to ensure the activities of the organization with appropriate material resources, as well as for the safety of the latter. For these purposes, specialized warehouses are being created for the storage of basic and auxiliary materials. Each warehouse is assigned its own number, which is subsequently indicated in the documents related to the operations of this warehouse. In warehouses, material assets are placed in sections, and inside them - by groups, types and sizes in stacks, boxes, containers, racks, shelves, cells, pallets, which ensures their quick acceptance, release and control over the compliance of the actual availability with the established stock standards . Accounting for materials in the warehouse is carried out by the warehouse manager, who is a financially responsible person.
Accounting is carried out on material accounting cards. A separate card opens for each item number of materials. Keeping records of materials is also allowed in the book of accounting for materials, statements of movement and balances of materials.
Analytical accounting is carried out:
- with the help of analytical account cards, which differ from warehouse accounting cards by the presence of not only natural, but also cost meters; balances and turnovers on cards are checked against warehouse accounting data;
- by compiling turnover sheets in physical and monetary terms for each warehouse and account;
- using operational accounting method accounting, in which in the accounting department, according to the warehouse accounting cards, a statement of accounting for the balance of materials in the warehouse is formed; the correctness of transferring the balance of inventories from the inventory cards, the statement is checked by the accounting staff.
The most progressive is the balance method of accounting for materials, in which the accounting department uses warehouse accounting cards of materials maintained in warehouses as analytical accounting registers. The accounting officer checks the correctness of the records made by the storekeeper in the warehouse accounting cards and confirms them with his signature on the cards themselves. At the end of the month, the warehouse manager transfers the quantitative data on the balances from the inventory cards to the statement. After checking by an accounting employee, the statement is transferred to the accounting department, where the remaining materials are evaluated at discount prices and the results are displayed.
Based on these balance sheets, a consolidated balance sheet is compiled. To summarize and group information about the movement of materials, and statements of the movement of materials are used.
In order to understand with which accounts account 10 “Materials” corresponds, we will give typical accounting entries:
- Dt10 Kt60 - inventories received from suppliers are credited;
- Dt10Kt70,60,76 - expenses for the procurement of inventories are reflected;
- Dt10Kt20.23 - waste from the main and auxiliary production was credited;
- Dt10Kt23 - materials produced by auxiliary workshops are credited;
- Dt10Kt91 - materials received from the liquidation of fixed assets were capitalized;
- Dt10Kt98 - material values received free of charge from other organizations;
- Dt08,20,23,25,26,97,44 Kt10 - materials issued for capital investments, main and auxiliary production, workshop and general plant needs, deferred expenses, sales expenses;
- Dt29.91 Kt10 - materials written off for non-production needs;
- Dt91 Kt10 - materials sold
- Dt10.11 Kt15 - inventories were credited at accounting prices.
The "Account Analysis" report (Appendix K) contains the turnover of the account with other accounts for the selected period, as well as the balance at the beginning and at the end of the period.
Postings compiled on the basis of the analysis of accounts:
- Dt10.01 Ct 20 - materials returned to the warehouse from the main production;
- Dt10.01 Kt 25.26 - the savings made during the repair of equipment were returned to shop and general factory services;
- Dt 10.01 Kt 60 - inventories received from suppliers were credited;
- Dt10.01 Ct 71 - materials were received at the warehouse from an accountable person;
- Dt10.01 Kt79 - reflected the receipt of materials from the warehouse of the parent organization;
Thus, the main types of inventories of this organization are: raw materials and materials.

Conclusion

In this course work, the topic of organizing the accounting of materials in modern conditions on the example of an organization - the Office "Podzemzashchita" of OJSC "Blue Fuel".
The paper deals with the concept, classification of materials, methods of evaluation, synthetic and analytical accounting of materials.
Materials are one of the most important elements of the production cycle of any organization, they are objects of labor that are used to manufacture products, perform work or provide services.
According to PBU 5/01, the following assets are accepted for accounting as inventories:
- used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);
- intended for sale;
- used for the management needs of the organization. materials (inventory) are part of inventories (inventory). Depending on the role played by various production stocks, they are divided into the following groups: raw materials and basic materials, auxiliary materials, purchased semi-finished products, waste (returnable), fuel, containers and packaging materials, spare parts, inventory and household supplies.
The company under study is separate subdivision the head organization is OJSC Blue Fuel. Taking into account the specifics of the activities of this organization - the protection of underground gas pipelines from corrosion - it uses in its activities a large number of specific materials: tread, different kinds cables, anodes, pipes, etc. In addition, on the balance sheet of the enterprise there is a large number of special clothes, the issuance of which to employees is also due to the specifics of the activity.
Accounting for materials in the "Podzemzashchita" Department is carried out using account 10 "Materials" in the context of the following sub-accounts:
1) 10.1 - "Raw materials and supplies";
2) 10.3 - "Fuel";
3) 10.5 - "Spare parts";
4) 10.9 - "Inventory and household supplies";
5) 10.10 - "Special equipment and special clothing in stock";
6) 10.11 - "Special equipment and special clothing in operation."
Inventories at this enterprise are accepted for accounting at actual cost. It consists of the contract value, the cost of transportation and procurement costs and other costs associated with procurement.
In a market economy, one of the most important conditions for successful financial management of an enterprise is the analysis of its financial condition. Based on the calculations carried out to assess the effectiveness of the enterprise, the following conclusions can be drawn:
1) there is an increase in the indicator of financial and economic activity of the enterprise: revenue by 162.1%;
2) positive dynamics of some indicators of the structure of the enterprise (current assets of the enterprise) was noticed;
3) there was a decrease in fixed assets;
4) an increase in the average headcount of the enterprise by 112%.

List of sources used

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In accordance with the requirement of PBU 5/01, the accounting unit of inventories is chosen by the organization independently in such a way as to ensure the formation of complete and reliable information about these reserves, as well as proper control over their presence and movement. Depending on the nature of inventories, the procedure for their acquisition and use, a unit of inventories may be an item number, a batch, a homogeneous group, etc.

There are two ways to store inventories: batch and varietal.

With the batch method of inventory accounting, a batch is recognized as materials received at the warehouse according to one transport document. In addition, the party is considered:

a) inventories received by one mode of transport (for example, in one convoy, one railway car etc.) without limiting the number of transport documents;
b) inventories of the same name, received from one supplier at the same time according to several transport documents, in the absence of discrepancies in quantity and quality.

Analytical accounting of materials is carried out in warehouses and in accounting. Accounting in warehouses is carried out on warehouse accounting cartons (form No. M-17) for each name, grade, brand, size and other distinguishing features of material assets. Cards are opened for each item number of materials. Entries in the cards are kept on the basis of primary receipt and expenditure documents. In some cases, stock books are used instead of cards. Analytical accounting of materials in accounting (quantitative and total accounting) is carried out on the basis of the use of turnover sheets or the balance method.

As a rule, two options for accounting for materials using turnover sheets are used:

in the accounting service, cards of quantitative and sum accounting are maintained, which are opened for each item (nomenclature number) of materials. On the basis of the cards in the accounting service, turnover sheets of materials are compiled monthly separately for each warehouse and division. Thus, warehouse accounting is duplicated in the accounting service, with the only difference being that it maintains quantitative and total accounting, and in warehouses and divisions - only quantitative;

analytical accounting cards are not maintained in the accounting department, all receipts and expenditure documents are grouped by item numbers, the total data for the month on receipt and separately on expenditure are calculated on them, which are recorded in the turnover sheet.

The balance method of accounting for materials lies in the fact that in the accounting department of the organization they do not keep quantitative and total records of the movement (income and expenditure) of materials in the context of their nomenclature and do not draw up turnover sheets for the nomenclature of materials. The movement of materials is taken into account in the context of groups, sub-accounts and balance sheet accounts of materials only in monetary terms, determined, as a rule, based on accounting prices.

The movement (formation and distribution) and the balance of transport and procurement costs are taken into account separately.

Materially responsible persons in warehouses (in subdivisions), on the basis of primary documents, keep a quantitative record of materials on cards or in inventory books. The employee who keeps records of materials for this warehouse (division) accepts primary accounting documents from materially responsible persons, checks them, compares each entry in the warehouse accounting cards (books) with the documents and confirms this with his signature directly on the cards (books). At the same time, he checks the correctness of the withdrawal of residues. Quantitative balances of materials on the first day of each month, based on verified cards (books) of warehouse accounting for each item number, are transferred by an accounting officer or warehouse manager to a balance sheet (or balance book).

The balance method of inventory accounting of materials is used when materials are stored in a closed way. In the case of storage of materials in an open way, the amount of materials used is determined based on the results of a monthly inventory. In this case, the consumption of materials can be calculated by the formula

where is the consumption of materials during the month; - balance of materials at the beginning of the month; - balance of materials at the end of the month; - arrival of materials within a month.

When accounting for materials using computer technology, synthetic accounting data, i.e. the formation of indicators reflecting the movement of materials in general on synthetic accounts and sub-accounts of accounting are reflected directly as a result of processing primary accounting documents (acceptance certificates, invoices, requirements, etc.). In this case, cumulative statements for the receipt and consumption of materials can not be compiled.

Synthetic accounting of material assets is kept on the active balance account 10 "Materials". In contracting construction organizations, material assets are grouped by composition in the context of sub-accounts of account 10. In accordance with the chart of accounts of accounting, 11 sub-accounts are opened for it.

From the developer, materials purchased for construction can be accounted for on subaccount 10-8 "Building materials".

Synthetic accounting of materials can be organized according to one of the options established in the accounting policy of an economic entity:

using account 10 "Materials";

using accounts 10 "Materials", 15 "Procurement and acquisition of material assets", 16 "Deviation in the cost of material assets".

In the first accounting option, account 10 “Materials” collects all the actual costs associated with the purchase of materials. At the same time, accounting of materials at accounting prices and accounting for deviations from accounting prices (transportation and procurement costs) are kept separately.

At the end of the month, the actual cost of materials used for production is determined. To do this, it is necessary to determine the amount of transport and procurement costs attributable to the consumed materials. The percentage of transportation and procurement costs () in the accounting price of materials is calculated using the following formula:

where and - transport and procurement costs, respectively, at the beginning of the month and received for the month; and - materials at accounting prices, respectively, at the beginning of the month and received during the month.

To facilitate the performance of work on the distribution of transportation and procurement costs or the magnitude of deviations in the cost of materials, the following simplified options are allowed:

with a small share of transportation and procurement costs or deviations (no more than 10% of the accounting cost of materials), their amount can be fully debited to account 20 “Main production”, 23 “Auxiliary production” and an increase in the cost of materials sold;

the share of transport and procurement costs or the magnitude of deviations (as a percentage of the book value of the material) can be rounded up to whole units (i.e., without decimal places);

during the current month, transportation and procurement costs or the amount of deviations can be distributed based on the specific weight (as a percentage of the book value of the relevant materials) that prevailed at the beginning of this month;

transportation and procurement costs or the amount of deviations can be distributed in proportion to their specific weight (norm), fixed in the planned (normative) cost estimates, to the accounting cost of the materials used;

transport and procurement costs or deviations may monthly (in reporting period) be fully written off as an increase in the cost of used (issued) materials, if their share (as a percentage of the contractual (accounting) cost of materials) does not exceed 5%.

In the second accounting option, account 10 “Materials” reflects the accounting price of materials. All costs associated with the acquisition and procurement of materials (including transportation and procurement costs) are accounted for in the debit of account 15 "Procurement and acquisition of material assets".

Deviations in the cost of materials recorded on account 16 "Deviation in the cost of material assets" for the month are distributed between the balance of materials in the warehouse and the materials used in production. For this, the percentage of deviations is calculated similarly to the share of transport and procurement costs.

The balance on account 16 "Deviation in the cost of material assets" shows the amount of deviations attributable to the balance of materials in the warehouse. When compiling the balance, the balance on this account is added off-system (without an entry on the accounts) to the data of account 10 “Materials”. The balance on account 15 "Procurement and acquisition of material assets" reflects the cost of materials in transit.

Along with balance sheet accounts, an organization can keep off-balance sheet records of materials that do not belong to the organization on the right of ownership.

On the off-balance account 002 "Inventory assets accepted for safekeeping" material assets are taken into account:

a) erroneously addressed to this organization;
b) in the form of finished products, paid for and accepted by the buyer (customer) at the supplier's (seller's) place, but temporarily left with him by the buyer (customer) for safekeeping, when the delay in shipment (shipment, export) of products is caused by technical and other valid reasons;
c) for which the organization refused to pay due to damage, breakage, low quality, non-compliance with standards, specifications, terms of the contract, etc.;
d) arising in other cases and not belonging to the organization. Tolling materials are materials accepted by the organization from the customer for processing (processing), performing other work or manufacturing products without paying the cost of the accepted materials and with the obligation to return the processed (processed) materials in full, hand over the work performed and manufactured products.

Tolling materials are recorded on the off-balance account 003 "Materials accepted for processing". Analytical accounting customer-supplied materials conducted by customers, names, quantity and cost, as well as by places of storage and processing, performance of work, manufacture of products.

An organization that has transferred its materials to another organization for processing (processing, performing work, manufacturing products) as give and take, does not write off their value from the balance sheet, but continues to record it on the accounting account of the relevant materials (on a separate sub-account).

Analytical accounting of materials is carried out in places of storage (in warehouses) and in accounting. In warehouses, accounting for the movement and balance of materials is carried out by materially responsible persons on warehouse accounting cards of a standard form.

Accounting for materials in the warehouse is carried out by the warehouse manager (storekeeper), who is a materially responsible person who is hired, as a rule, in agreement with the chief accountant of the enterprise. A standard contract on full liability must be concluded with the warehouse manager (storekeeper).

A separate card is opened for each item number, therefore, accounting is called grade accounting and is carried out only in kind. Forms of cards are issued to the storekeeper against receipt on the basis of a register in which their number and registration numbers are indicated. The storekeeper makes an entry in the cards on the basis of primary documents ( receipt orders, requirements-waybills, etc.) on the day of the transactions. After each entry, the rest of the materials are displayed.

Material accounting is also allowed in the material accounting book, which contains the same details as the material accounting cards.

Every day or at other fixed times (as a rule, at least once a week), the accounting officer checks the correctness of the entries made by the storekeeper in the warehouse accounting cards and confirms them with his signature on the cards themselves.

After recording their data in the accounting cards, the primary documents are transferred to the accounting department, limit-fence cards are also transferred here as the limit is used, but no later than the 1st day of the next month. The warehouse manager draws up the delivery of incoming and outgoing documents with a register, in which he indicates the name and numbers of the documents to be handed over. Documents are selected in packs according to groups and item numbers of stocks.

At the end of the month, the warehouse manager transfers the quantitative balances from the warehouse accounting cards to the balance book (statement), which is maintained according to the balance sheet accounts of inventories, sub-accounts, stock groups and their individual types.

Control over the correctness of warehouse accounting is carried out in the accounting department by checking the correctness of the preparation and execution of primary documents, records of the movement of materials in the warehouse accounting cards and their balances in the balance book.

Analytical accounting of materials in the accounting department is carried out in monetary terms by materially responsible persons (warehouses) in the context of balance sheet accounts (subaccounts) and groups of stocks.

Primary documents received from the warehouse to the accounting department are checked for correctness of registration and taxed (estimated) at fixed accounting prices. The results of registers of documents (in terms of income and expenditure) are reflected in synthetic accounts, sub-accounts and groups of materials in accumulative statements. At the end of the month, the information of the accumulative statements is used to compile group turnover statements for each warehouse.

The correctness of the inventory of materials is checked by comparing the cost totals for each group of stocks in the balance book with similar balances in the group turnover sheet. If discrepancies are found between the indicators of warehouse accounting and the indicators of the group turnover sheet, then a varietal turnover sheet is compiled within the group of stocks for which discrepancies are revealed.

This method of accounting for materials is called operational accounting or balance sheet.

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

Turnover sheet of the movement of materials according to item numbers in the context of warehouses, divisions, storage places;

Material consumption sheet for orders, series, other calculation units;

Turnover sheet for materials in transit;