Account 010. See what “010 account” is in other dictionaries. Main legislative and regulatory acts governing the category “Materials”

Account 10 “Materials” is a separate accounting account on which the material and raw materials reserves of the enterprise are supposed to be accounted for. Let's figure out what to include in the composition inventories organizations, how to properly organize inventory accounting.

Inventories: what to include, how to take into account

All company values that have an expiration date beneficial use less than 12 months should be classified as inventories. For example, raw materials, materials, semi-finished products, components, packaging, fuel, inventory and other similar assets.

To systematize and generalize information about the cost and quantitative indicators of inventories, account 10 “Materials” is used (Order of the Ministry of Finance No. 94n). These requirements apply to non-profit organizations, commerce and small businesses. State employees use accounting accounts in accordance with Instruction No. 157n. Material reserves in budgetary institution reflected in the accounting account of the same name 0 105 00 000.

It is permissible to take values into account in two ways: by actual cost(clause 62 of Order No. 119n) or at accounting prices using 15 and 16 accounting accounts (clause 80 of Order No. 119n dated December 28, 2001).

The company independently chooses the accounting method suitable for the specifics of its activities. This choice must be justified in accounting policy institutions. Also in the accounting policy, indicate the forms of primary and accounting documentation, which will be used to reflect operations on the movement of MH.

The method for writing off materials from the 10th account should also be written down in the accounting policy. Three methods are allowed:

By average cost MPZ.
Based on actual unit cost.
FIFO method.

The cost of inventories may include not only the actual price paid, but also other costs. For example, consulting services, non-refundable customs and tax duties, non-refundable VAT, delivery costs, and other costs associated with the receipt of goods.

Opening sub-accounts for account 10

Order of the Ministry of Finance No. 94n determines that in order to organize complete, reliable and detailed accounting of the company’s material assets, the opening of additional sub-accounts is provided. This approach allows you to group all the organization’s inventory items by type.

	Name
	Raw materials	Reflect material values that are used to carry out the main activity
	Semi-finished products	Components, components, structures and parts that are used in the main and auxiliary production cycles and processes
		Fuel and lubricants, gasoline, diesel fuel, gas, motor oils, etc.
		Materials used as containers and (or) packaging
	Spare parts	Spare parts used for repair and maintenance
	Other inventories	Values not included in other groups
	Materials for external processing	MPZ intended for external processing
	Construction materials	To reflect information about the availability and movement of building materials from developers
	Household equipment	Materials and equipment, accessories and equipment used to perform general economic work

Please note that opening all accounts is not necessary. The organization independently decides which subaccounts will be used in accounting. So, for example, account 10.10 - what applies to a particular institution must be defined in the accounting policy. Typically, special equipment (special equipment) is included in this subaccount.

Features of inventory accounting

Account 10 belongs to the active group of accounts. Consequently, debit 10 of the accounting account (for dummies) reflects the receipt (increase) of material assets, and credit turnover reflects the disposal of assets from the corresponding accounting accounts. Closing balance can only be by debit. A credit balance indicates that there is an error in recording accounting transactions.

Inventory accounting needs to be detailed. To do this, provide for maintaining detailed analytical accounting in terms of items, batches, storage locations, materially responsible persons and departments.

The actual presence of MC must be periodically monitored. Accountants are required to conduct inventory checks to identify deviations from accounting indicators and actual availability. The reconciliation procedure and frequency should be established in the accounting policy.

Revolving balance sheet: accounting 10

When maintaining automated accounting, it is recommended to systematically form interim reporting in order to control the movement of material assets. One of such reports is the balance sheet for account 10. Accounting document contains information on the availability of MH balances at the beginning and end of the reporting period, as well as on the movement (receipt and disposal) of materials during the reporting period.

SALT is a separate accounting register that reflects information on the availability of material assets at the beginning of the reporting period, information on the movement of inventories (receipts and disposals), and also indicates the amount of raw materials remaining at the disposal of the company at the end of the reporting period.

Principles for drawing up a balance sheet:

The negotiable SV must necessarily disclose accounting information:
- balance at the beginning of the reporting period - quantity and value;
- cost and quantitative expression of Ministry of Health revenues;
- value and quantity of disposed assets (write-off);
- final balance on account 10.
If the company has structural divisions, it is necessary to organize additional analytics. For example, create turnover sheets separately for each warehouse space. Indicators of the consolidated balance sheet reflect data for the organization as a whole and are used for reporting.
Automation of accounting and compilation of WWS does not exempt the entity from the mandatory maintenance of warehouse cards for materials accounting. The card must be issued for one calendar year. Moreover, the document is drawn up for only one item number. It is not allowed to combine MH accounting in cards.
Primary documents confirming the movement of raw materials must be drawn up on paper. Facts of changes in the indicators of inventories must be certified by the “live” signatures of responsible employees. Keeping records in in electronic format requires certification of documentation electronic signatures chief accountant or head of the company.

The statement reflects not only the value expression (rub.), but also quantitative accounting indicators (kg, m, pcs., units, etc.).

Example of filling out the OCB

Data from NPO "DOBRO" for March 2019. For inventories used by the organization to conduct its main activity:

MZ was purchased in the amount of 200,000 rubles;
released into production in the amount of 220,000 rubles;
spoiled in the amount of 3000 rubles.

Accounting and control

A company can organize accounting in two ways.

Option #1.

First, write out a paper document. For example, a request for an invoice for the movement of goods and materials. Then the responsible persons carry out the transfer and complete the execution of the primary document. And only then are they transferred to the accounting department. The responsible accountant enters the data into the program.

Option number 2.

An accountant or warehouse worker enters information about the movement of inventories into a specialized accounting program. Then it prints out the document and submits it to the responsible persons for signature.

Regardless of the chosen accounting option, do not forget about errors. However, accounting indicators must always correspond to actual data. Therefore, it is necessary to organize systematic checks. It is recommended to carry out monthly reconciliations of SALT data with actual warehouse accounting indicators.

Instruct the responsible accountant to carry out counter reconciliations with financially responsible persons. These can be not only MOLs for warehouses, but also for all departments where inventories are stored. Correct any errors found in accounting in accordance with current standards. It is advisable to carry out control activities before the closing of the reporting period.

Accounting entries for account 10, examples

Ask questions and we will supplement the article with answers and explanations!

Within the framework of the article, the necessary minimum of regulatory and methodological requirements on organizing competent accounting on account 10, in the “Materials” section. These theoretical basis according to account 10, “Materials” the employee must know in order to perform his labor functions according to the professional standard “Materials Accountant”.

The article examines:

Main features of an accountant's work with an account 10;
Key points of working with the score 10, score 15, score 16;
Practical recommendations for working with subaccounts of account 10;
Rules for recognizing materials as part of inventories;
What should an accountant indicate in his accounting policy for working with account 10;
Recent changes in legislation for small businesses to simplify the recording of transactions related to the acquisition of materials (in connection with the updated edition of PBU 5/01 and PBU 6/01, effective from June 20, 2016);
Working off on practical examples a new regulatory approved approach to the registration of materials only at the supplier’s price for small businesses;
Changes to accounting policies after June 20, 2016 small businesses that have decided to simplify accounting for the registration of materials.

Advantages of the article:

The article provides everything necessary for competent and conscious work according to the professional standard “Materials Accountant”;
The article will be useful for novice accountants;
Helps to understand the wording of the elements of the Accounting Policy embedded in the 1C accounting programs in terms of working with account 10;
Accessible language of presentation.

When an organization receives this or that item on an invoice, the novice accountant is confused and cannot understand how to take the acquired values into account. Materials? Fixed assets? Goods? To which account or subaccount should I capitalize?

This article is intended to provide an opportunity to better understand the features of accounting on account 10 “Materials”. Of course, no one canceled the legislative and regulatory documents. However, not everyone can interpret the normative language in the correct way.

So, let's talk about account 10 “Materials”, consider the key points necessary to understand accounting on this account, and the practical side of accounting methodology.

In order to reflect something on account 10 “Materials”, you need to make sure that this “something” has the right to be accepted on this account.

Since there is no separate definition of such a category as “Materials” in accounting legislation, it is necessary to first clarify the essence of the terms - Materials, inventories, goods and materials.

The name itself indicates the essence of this category of accounting object. Whatever the organization is engaged in: business or non-profit activities, to ensure this activity it will need:

Property that forms the material basis of the organization’s final product (basic materials);
Property that contributes to the labor process itself (auxiliary materials);
In addition, a certain set of things is needed in order to organize the work process itself, that is, to implement the management function.

And in order to ensure the continuity of the various stages and processes of work, you need to stock up on these things: create reserves in the required reasonable quantities and ensure their safety in storage areas. Therefore, this kind of property is accepted as accounting as inventories (MPI).

During the operating cycle, materials are consumed, losing their original material form, and the cost of the materials used is fully included in the cost of the final product. Thus, these materials have already become part of the products and their life cycle as materials in the organization ran out. And now we can talk about them only by talking about the cost of expenses in the form of materials in one unit of production, in 1 hour produced repair work, in 1% of any services provided. The original material form has disappeared and in an altered state, in fragments, the materials are now present in the final product of the company.

Taking into account all of the above, we will not make such a mistake and will not charge the purchased electricity to account 10 “Materials”. Yes, it has a unit of measurement “kW”, it is used in production activities, but it does not have a material form, it cannot be placed in a warehouse and stored, it cannot be transferred from one department to another.

And one moment. All property owned by an organization, classified as materials, is included in the composition of goods and materials (inventory assets). The word value indicates that materials can be sold in themselves and used for production, the final product of which, if sold, will bring profit, that is, they are an element of economic wealth.

Summary

The accountant will take into account such assets as materials as inventories and assign them to account 10 “Materials” if they, having independent value and not as part of any thing:

Will be used as materials necessary for the production of products, performance of work, provision of services, changing shape, composition, condition;
Will be used, as a rule, in accordance with established standards or business practices;
They completely disappear and their value is completely transferred to the manufactured product, work or service provided;
Or, finding themselves unclaimed, they will be sold, although the material assets originally received were not intended for sale.

Main legislative and regulatory acts governing the category “Materials”

The rules for recognizing materials as part of inventories and their accounting are regulated by:

The norms of the Federal Law of December 6, 2011. No. 402-FZ “On Accounting” in the latest edition;
PBU 5/01 “Accounting for inventories” (as amended on May 16, 2016);
Methodological guidelines for accounting of inventories;
PBU 1/2008 entitled “Accounting policies of the organization”.

This is the minimum that is required of an accountant who is a candidate for the inventory area of any organization.

Having determined that the received items belong to the “Materials” category as part of the inventory, we have the right to reflect them on account 10 “Materials”.

Now there is a new task - to correctly organize accounting in accordance with the Chart of Accounts for financial accounting economic activity organizations and Instructions for the application of the Chart of Accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, as amended on November 8, 2010 No. 142n).

General understanding of account 10 “Materials”

Accounting account 10 is a synthetic account “Materials”, designed to summarize information about the availability and movement of the entire set of materials, that is, all materials as a whole. The amount on the account is indicated in monetary terms.

This account is classified as active, which means opening balance will be in the debit of the account, all receipts will be in the debit of the account, and expenses and deregistration will be in the credit. The ending balance will be in the debit of account 10. A negative amount on Dt 10 will indicate an error.

Schematically, in the context of economic events, this can be depicted as follows:

To reflect the variety of materials that an accountant has to work with, analytics, that is, a detailed description, must be opened for the account. In 1C software products, analytical accounting goes through the names of subaccounts.

Components of analytical accounting

Nomenclature

Records are kept for each item. If materials are received, the names of which are indicated in one unit of measurement, for example, in rolls, and for use on site a certain number of meters is required, then one unit of measurement will be converted to another. In 1C accounting programs this can be done through the dismantling mechanism.

Parties

Batch accounting means that records are kept for each receipt document, indicating the date and document number.

Warehouses

Warehouse accounting means reflecting information on storage locations in a normative manner; materials must be delivered to the warehouse under the financial responsibility of the employee. Even if there is no warehouse as such, materials still arrive somewhere. It is necessary to record the storage location in the Accounting Policy, giving it a name, for example: “Office”.

Divisions

This analytics reveals information about where costs arise. For example, if stationery for the office has been received, the place of use of the materials is indicated - “AUP”, etc. This analytical accounting is required when using software products 1C.

Very important! Without indicating the department (that is, where, in fact, the purchased will be used), the 1C accounting program will not carry out the procedure for closing the month.

Important! The equality of analytical accounting data with turnover and balances must be maintained synthetic accounting as of the last calendar day of each month.

Subaccounts for the 10th account, classification of materials into subaccounts and practice of working with them

By account 10, subaccounts are opened. In the chart of accounts they are indicated by a dot. The prefix "sub" means subordinate. That is why all subaccounts act as components of account 10.

Let's get acquainted with the subaccounts for the 10th count. The names of subaccounts and their number in the standard plan are predetermined. The Instructions for the chart of accounts provide a list of types of materials that are reflected in each subaccount.

Let us immediately make a reservation that the list of types of materials recommended by the Instructions for the chart of accounts — not hard. The criteria for assigning purchased materials to one or another subaccount are quite conditional. The numbering of subaccounts of the synthetic account 10 Materials in the standard plan is arranged in order of importance in the production cycle of the enterprise. Therefore, you should understand the basic economic process, which occurs in a company, as a result of which the final product is manufactured and then sold.

Each organization must independently determine which subaccount to account for purchased materials by analyzing its production cycle.

How to analyze? For example, where should I take my stationery?

There are no clear guidelines. As a matter of business practice, materials are taken into account in subaccount 10.09. For analysis, you need to start from the statutory activities of the company. Why was the enterprise created, what is the specific final product measured in, what role do stationery play in this:

In the consulting industry, stationery is a very important part of the production process. We decide to reflect the receipt of stationery on subaccount 10.01
It’s the same in the education sector.

Let's say you are an accountant in a commercial kindergarten. Where should I take the sheets? Children's sleep is part of the educational production process. You decide to reflect 10.01 on the subaccount.

The decision made is fixed in the Accounting Policy through a working chart of accounts, which specifically lists the subaccounts used and describes what will mainly be included there.

Subaccount 10.01 “Raw materials and materials”

Availability and movement are taken into account here:

a) Property that forms the basis of the final product being manufactured(products, works, services). They are necessary components of a unit of production, a unit of work or services provided.

This is how the contracting company will reflect the construction materials construction activities. But, if the company itself occasionally builds something, then these building materials will be registered in another subaccount - 10.08.

An enterprise providing consulting services (accounting, legal, marketing, etc.) has the right to show office paper on this account, since as a result of the influence of intellectual work this paper has lost its original shape. The knowledge of specialists has turned into valuable information displayed on paper. However, many accountants reflect such materials on account 10.06.

As a rule, basic materials are consumed in direct proportion to the amount of the final product produced. Understanding this, you establish in your accounting policy what is primarily reflected in this subaccount as part of the main materials.

b) Raw materials.

Raw materials are usually called products Agriculture and mining industry.

c) Auxiliary materials, who also participate in the main production process, playing an auxiliary role. They act on base materials to impart certain properties to the product.

Let's say a company produces Christmas tree decorations, then dyes and chemicals will be auxiliary materials. The consumption of auxiliary materials may not be directly related to the amount of the final product.

Understanding the above, you can easily determine the types of materials that need to be reflected in subaccounts. The decision is fixed in the Accounting Policy and in the working Chart of Accounts. Do not perceive the working Chart of Accounts as a formality, “tie” it to the production process in the company.

Subaccount 10.02 “Purchased semi-finished products and components, structures, parts”

Subaccount 10.03 “Fuel”

Fuel is conventionally divided into:

Technological - for the technological production process;
Engine - fuel for engines, the so-called fuels and lubricants or fuels and lubricants;
Household - for heating.

Get 267 video lessons on 1C for free:

If you have service vehicles or various units (petrol mowers, gas generators), then fuel and lubricants will be required. Fuels and lubricants include:

All types of fuel - gas, diesel, gasoline;
Lubricants - oils, lubricants used in the process of repair, maintenance and operation of vehicles;
Brake and coolant fluids.

On this account it is necessary to provide accounting for each unit and each vehicle.

A practical example of reflecting transactions for the purchase of fuel and lubricants by fuel cards indicating key points accounting is discussed in our .

Subaccount 10.04 “Containers and packaging materials”

It is customary to record items used for packaging, transportation and storage of various materials and products on this subaccount. Containers include bags, boxes, boxes, barrels, cans, bottles, etc.

We often see bottles mounted on a cooler. This is just a container. Containers can be returnable, like these bottles, or non-returnable: you open the packaging and you keep it. There are subtleties of accounting for these two types of containers.

Subaccount 10.05 “Spare parts”

Here we reflect the materials that are used to repair and replace worn-out parts of machines and equipment.

Subaccount 10.06 “Other materials”

This subaccount reflects returnable waste, that is, remnants of raw materials, remnants of basic and auxiliary materials, purchased semi-finished products that were formed from materials during their processing into a finished product. The waste has lost its original properties, but has not turned into garbage (sawdust, trimmings). Returned materials still have some value. They can be used within the organization or sold, for example, by forming kits for children's creativity. Also here you can reflect office and household items that are not directly used in the main production cycle.

Subaccount 10.08 “Building materials”

If you build and repair something and this is your main activity, then construction materials are charged to account 10.01. But if an enterprise, for example a developer, purchases materials to give to the contractor, then it is reflected this type materials on account 10.08. Do the same if construction is not the main activity of the organization.

Subaccount 10.09 “Inventory and household supplies”

Household supplies are items for general household purposes.
Inventory is a technical item that is involved in the production process and the general economic cycle, but cannot be classified as fixed assets.

For example, office equipment and other objects that will be used for more than 12 months, and the company does not plan to sell it in the future.

Here you can reflect low-value and wearable items, fixed assets, less than 40,000 rubles.

Subaccount 10.10 “Special equipment and special clothing in warehouse”

Special tools and special devices are technical means that have individual (unique) properties and are intended to provide conditions for the manufacture (production) of specific types of products (performance of work, provision of services).

Special clothing includes personal protective equipment for workers, special shoes and safety devices. It includes overalls, suits, jackets, trousers, dressing gowns, short fur coats, various shoes, mittens, glasses, helmets. IN large quantities workwear is used for hazardous industries, in construction, in clearing companies.

Main idea: Workwear is intended for use by an employee when performing a job function. Let us immediately make a reservation that branded clothing does not fall under the concept of workwear.

Accounting for workwear must be organized in the manner determined by the Methodological Instructions.

Subaccount 10.11 “Special clothing in use”

The name speaks for itself. A special group consists of low-value fixed assets. On the one hand, they are used in the organization for more than a year, and on the other hand, their cost is insignificant.

Currently, the value limit for accounting purposes is RUB 40,000. The company has the right to approve a cost limit for the inclusion of such fixed assets in inventory in order to take them into account in accordance with the standards set out in PBU 5/01. The fact of this approach to accounting for low-value fixed assets is enshrined in the Accounting Policy. Otherwise, the regulatory authorities will consider low value items for fixed assets.

And here’s how the 10th account for subaccounts looks in the 1C 8.3 Accounting program:

Balance sheet for account 10 “Materials”

General understanding of the balance sheet

Over the course of a month, or even more so a year, an accountant accumulates a lot of transactions. All these postings are included in the posting journal in a form convenient for analysis and work. In a grouped and summarized form, the information enters the accounting registers.

The most commonly used register in accounting practice is the balance sheet (SAS), which is a general report, that is, a summary report.

The balance sheet is a table that groups information about the beginning and ending balances and the turnover of each account for the reporting period. Based on this report, it is possible to analyze the situation for each specific date, and not just at the end of the reporting period.

The main features of the SALT and the nuances of its formation on a count of 10

The balance sheet for account 10 has its own characteristics, since account 10 is one of the few that, according to the standard chart of accounts, follows mandatory lead:

For individual items;
Quantity;
Storage locations, because the same material can be stored in different warehouses.

The specificity of the formation of SALT for account 10 lies in the variety of items, warehouses, materially responsible persons and the large volume primary documents. The SALT is first generated for each warehouse, then all statements for warehouses are collected into a consolidated SALT.

The balance sheet for account 10, generated in the context of warehouses, shows the balances of material inventories for each financially responsible person.

SALT can be compiled both for individual subaccounts of account 10, and for synthetic account 10 overall. Data on the balance of the synthetic account from the balance sheet is transferred to the balance sheet.

Account 10 is active - this means that the account balance can only be a debit balance; a credit balance is not allowed and indicates an error.

So, the balance sheet for account 10 contains:

Balance at the beginning of the period in quantitative and in value terms;
Income in quantitative and value terms, which reflects the receipt of materials, called debit turnover;
Expenses in quantitative and monetary terms, which reflect write-offs (for example, for production, for sales) called credit turnover;
Balance at the end of the period in quantitative and monetary terms.

Let us consider, using an example, the main points associated with the formation of SALT. In particular, how the procedure for receipt and write-off of materials occurs, and how these movements are reflected in the SALT.

Formation of SALT for subaccounts of account 10 “Materials” using an example

Let’s say a newly formed company, Delovoi Tsentr LLC, which is subject to the general taxation regime, is making cosmetic repairs to its own building. In December 2016, a certain amount of necessary materials were purchased for these needs. At the beginning of the month, the warehouse already had balances for some items of materials. Conditional figures are given in the table.

In the same month, 60 kg of white enamel and 5 kg of yellow enamel, released from the warehouse, were used for repairs. We will determine the cost of the materials consumed and create a balance sheet for December 2016 in information base accounting program 1C Accounting 8.3.

To simplify, let’s assume that the company did not purchase any other materials. Both the receipt and disposal of construction materials necessary for the cosmetic renovation of the business center were carried out within the same warehouse.

Additional Information. At the beginning of 2016, before starting work in the 1C program, the provisions from the document “Accounting Policy of the Company Delovoy Center LLC for 2016” were moved to the Accounting Policies section for accounting and tax accounting. As a result, the 1C program recorded the following elements of accounting policy:

The actual cost of incoming materials is formed on account 10. The subaccount is determined by the type of incoming materials. Construction materials are primarily reflected in subaccount 10.08 of account 10 “Materials”;
The valuation of a unit of materials upon disposal is carried out using the average cost method;
The enterprise is a small business entity and does not apply the provisions of PBU 18/02 in case of differences in accounting and tax accounting data.

Example solution.

1. Procedure for receipt and write-off of materials.

As a result of entering data from primary documents for receipt (invoice from supplier) and disposal (request-invoice), the 1C accounting program, based on the settings of the elements of the company’s accounting policy, generated accounting records(postings). The accountant must analyze the transactions for the correct indication of the material code, the warehouse through which the movement of materials took place, and balance sheet accounts.

After the check, the accountant makes a request to the 1C program to generate a balance sheet for subaccount 10.08 “Building materials” of the synthetic account “Materials”. OSV is generated automatically, based on entered in accounting program primary documents.

The result is presented in the table. The information in the table is given as a whole for subaccount 10.08 and for the positions of each analytical component:

2. Reflection in SALT of the movement of materials according to subaccount 10.08 of account 10.

Coming. Columns 5 and 6 of the SALT table reflect the receipt of materials for the month in quantitative and cost terms, respectively.

From the table we conclude that in December 2016 the company purchased 100 kg of white enamel and 30 kg of primer; there was no arrival of yellow enamel.

The valuation of received materials is reflected in column 6. This shows the cost at which the materials were received from the supplier.

The amount of turnover on the debit of subaccount 10.08, that is, the sum of all receipts on the debit, amounted to 23,000 rubles, which translated into professional accounting language means: the debit turnover of subaccount 10.08 amounted to 23,000 rubles in December 2016.

Consumption. Columns 7 and 8 of the SALT table reflect the consumption of materials for the month, also in quantitative and cost terms, respectively. From the table we conclude that in December 2016 the company used 60 kg of white enamel and 5 kg of yellow enamel for repairs. The accountant entered these quantitative indicators into the information base from the document “Invoice-requirement”.

Where exactly did these cost figures in column 8 come from? The fact is that in column 8 of SALT, the valuation of retiring items of materials is determined according to the calculation included in the Accounting Policy. According to the conditions of the problem, the valuation of a unit of materials upon disposal is carried out using the average cost method. Let's check. Is it so:

For the position “white enamel” - line 1, column 8. The cost of 60 kg of consumed white enamel will be: ((20000+4120)/(20+100))x60=12,060 rubles. Yes, this is exactly the figure that the 1C program set;
For the item “yellow enamel” - line 2, column 8. The cost of 5 kg of yellow enamel leaving the warehouse is calculated in a similar way. Since there was no income, the cost of the discarded 5 kg of yellow enamel: 2000/10*5=1,000 rubles. Yes, this is exactly the figure that the 1C program set.
From the “primer” position we see that there was no consumption.

As a result, the total turnover on the loan of subaccount 10.08, that is, the sum of all expenses on the loan amounted to 13,060 rubles, which translated into professional accounting language means: the loan turnover of subaccount 10.08 amounted to 13,060 rubles in December 2016.

Subaccount balances. SALT also generated balances for each purchased item both at the beginning of the period of interest and at the end.

Thus, the balance (remaining) at the end of December 2016 for all positions totaled 20,820 rubles. This means that at the end of December 2016 the company had inventories of construction materials in the amount of RUB 20,820.

Since, according to the conditions of the problem, there is only one warehouse, there will be no consolidated SALT. It is in this amount that the category of goods and materials “Materials” will be reflected in the balance sheet asset in the composition working capital at the end of 2016, since there were no other subaccounts according to the conditions of the example.

Schematically, the current work of an accountant in the inventory area can be represented as follows:

Acceptable simplifications for accounting for purchased materials

Let's consider accounting innovations for small and non-profit organizations, effective from June 20, 2016. By order of the Ministry of Finance of Russia dated May 16, 2016. N64н (effective from June 20, 2016) amendments were made to PBU 5/01, 6/01, 14/2007, 17/02. The changes expand the range of simplified methods of accounting for small businesses and non-profit organizations (NPOs) that have the right to simplified methods of accounting and reporting.

What are the criteria for small businesses?

Summarizing information on several federal laws in relation to small businesses, we obtain information about the size of the business that can be classified as small. Here is the table:

The circle shrinks for organizations subject to audit. This limiting factor must be taken into account. In addition, organizations are excluded that mainly involve intellectual work and, as a result, there is a large consumption of paper and office equipment. Housing cooperatives and the like are subject to exception, where there are traditionally many deviations from accounting rules.

The status of a small business entity is not assigned. It is formed by the Federal Tax Service independently based on reporting and information from others authorized bodies. A unified register of small and medium-sized businesses will be created based on information on income and the average number of employees of companies and individual entrepreneurs.

Here are the amendments that affect the accounting procedure for materials:

PBU 5/01 “Accounting for inventories” - clause 13.1, clause 13.2, clause 13.3, clause 25;
PBU 6/01 “Accounting for fixed assets” - clause 8.1, clause 19.

As a result of the amendments, the accounting methodology for small businesses and non-profit organizations changes.

This is why we talk about “assumptions”. The fact is that PBU 1/98 “Accounting policies of organizations” divides the main methodological provisions into assumptions and requirements. The word “assumptions” means “considered possible,” that is, the amendments listed above are forced permissions given by the Ministry of Finance to deviate from the methodology for small businesses and NPOs as a preference for their development.

Thus, after June 20, 2016. all organizations in their accounting for the category “Materials” continue to follow the requirements of the provisions of PBU 5/01 and PBU 6/01, and small ones can deviate from the generally accepted methodology if they register through the Accounting Policy.

Now allowed:

Valuation of purchased inventories at the supplier's price;
Simplified write-off of inventories for management needs;
A separate norm provided for micro-enterprises. Micro-enterprises can recognize the costs of production and preparation for sale of products and goods as part of expenses for common types activities immediately in full as they are acquired.
One-time write-off of the cost of production and business equipment;
Grade initial cost fixed assets only at the price of the supplier and installation costs. Other acquisition costs are expensed;
Do not create a reserve for reducing the value of material assets.

In the language of specialists, this approach to accounting is called “Now we will recognize expenses more often than create assets.” For a novice accountant, all of the above points mean that when materials are received from suppliers, there is no need to post Dt 10 Kt 60, which essentially means the materials arrive at the warehouse, and then when released from the warehouse, post Dt 26 (44,20,23) Kt 10. Now it is allowed, bypassing count 10, that is, bypassing the warehouse, to immediately show consumption (use).

Let us show in the diagram the traditional accounting of the initial cost of purchased materials and the new accounting, which can be used everywhere by small businesses and non-profit organizations:

Please pay attention! Tax accounting for materials and fixed assets has not changed.

As a result, those enterprises that keep tax records according to common system taxation, differences will arise in accounting and tax accounting, which must be documented by postings in accordance with the requirements of PBU 18/02.

Therefore, it is imperative that in the accounting policy it is necessary to declare the legislative opportunity given, again, to small businesses, not to apply the provisions of PBU 18/02. The wording in the accounting policy may be as follows: “The provisions of PBU 18/02 are not applied for tax purposes.”

Restrictions on the use of innovations in accounting

It is extremely important that you can use the methods described in the following examples only in two cases:

The nature of the organization's activities does not imply the presence of significant balances of inventories. To do this, you can set the level of materiality for this case in the Accounting Policy.
If the acquired inventories are intended for management needs.

In addition, all of these new regulatory assumptions in determining the cost of materials for small businesses and non-profit organizations cannot be applied by default. All innovations are of a permissive nature. Therefore, in order to switch to a simplified methodology for accounting for materials, it is necessary to draw up an order for changes made in the Accounting Policy for accounting purposes and register new way determination of cost.

The procedure for switching to a new accounting methodology

Let's consider the obligation to make changes to the accounting policies of small businesses and non-profit organizations when deciding to switch to a new accounting methodology.

Amendments made to accounting standards PBU 5/01, 6/01, 14/2007, 17/02 come into force on 06/20/2016. An organization can switch to simplified accounting from any date, for example, from 07/01/2016. or from 01/01/2017 An enterprise can take advantage of only part of the innovations.

Here is a fragment of the order to amend the Accounting Policy for the purposes of accounting for a certain organization, a small business entity:

Practice using the new methodology

Let's consider the procedure for maintaining accounting after changes to the accounting policies of small enterprises and non-profit organizations using examples with postings.

Example 1. Valuation of purchased inventories at the supplier's price.

Let’s say the Clearing Company purchased 10 snow shovels at a price of 1,400 rubles. and 10 pieces of brooms at a price of 430 rubles. and ordered delivery. Delivery cost 4,000 rub. For the sake of simplicity, let’s agree that everything was purchased without VAT. The company is classified as small, the tax regime is OSNO. There is a point in the accounting policy that the actual cost of inventories is reflected according to the method through account 10 “Materials”. Suppliers' invoices are paid on the day of delivery. Changes to the accounting policy were made on July 1, 2016.

Let's make transactions before and after changes to PBU 5/01:

Here are some explanations for the entries made before the changes were made to the Accounting Policies:

According to postings No. 8, No. 7. Materials are sent to production for use. According to accounting policy of this enterprise expenses are accumulated on account 20;
According to postings No. 1, No. 2. For a clearing company, the cleaning process is the core of the production process. Therefore, the cost of purchased inventory items is included in subaccount 10.01;
By wiring No. 3, No. 4. Before the innovation, delivery costs are distributed in proportion to the cost of the items. For shovels: 14,000/18,300x4,000=3,060 rubles, for brooms, delivery will be 4,300/18,300x4,000=940 rubles.

Here are some explanations for the entries made after changes to the Accounting Policy:

According to wiring No. 3. Inventory and equipment are not distributed among product items in proportion to their cost. But this only applies to small businesses. All other enterprises must take into account the price and other associated costs as part of the actual cost of purchased inventories.

Example 2. Simplified write-off of inventories for management needs.

Oblako LLC (small enterprise) purchased 5 boxes of printing paper from a supplier for a fee total cost 3,000 rub. excluding VAT (for ease of posting), 5 packs of pens with a total cost of 400 rubles. and 2 hole punches with a total cost of 300 rubles. Let's assume that there were no other office income. Purchased goods and materials in the amount of 2 boxes of paper and 2 hole punches were given for use in structural subdivision- accounting. The supplier's invoice has been paid. The day of delivery and payment passed simultaneously. OSNO tax regime. According to the company's accounting policy, the formation of the actual cost of inventories occurs on account 10, office supplies are reflected on subaccount 10.9. Changes to the accounting policy were made on July 1, 2016.

Small businesses now have the right to include such costs as expenses for ordinary activities in full as they acquire inventory. Thus, this will greatly simplify the accounting of office supplies.

Let's make transactions before and after changes to PBU 5/01 for the reporting month:

Explanations for entries made before changes were made to the Accounting Policies:

To wiring No. 2, No. 3, No. 4. According to the company’s accounting policy, purchased inventory and materials for office purposes are usually accounted for in subaccount 10.09 “Inventory and household supplies.” On this account, the company accounts for office and household items that are not directly used in the production process.
To wiring No. 5. Inventory and materials are transferred for consumption and use for management purposes, but the fact of use must be documented. To do this, an expense report is drawn up, according to which used inventory items are written off. The act is drawn up in the department to which these materials were issued. The form of the act is developed by the company independently or can be used unified document according to the M-11 form. But the form of the act also needs to be fixed in the Accounting Policy. To automate the procedure for writing off used inventory items, you can create a form for external processing of the act using programming tools and use it in the 1C program through the mechanism of additional processing. Typically, an accountant prepares reports on the use of stationery on a ten-day basis.
To wiring No. 6. According to the company’s accounting policy, general business expenses are included in the cost of production using the direct costing method, that is, they are accumulated in a separate subaccount 90.08 “Administrative expenses”.

Explanations for entries made after changes to the Accounting Policies.

To wiring No. 2. Now regulatory assumptions according to PBU 5/01 allow the entire amount of inventory items to be attributed immediately to costs on the day of purchase. Then included in expenses for ordinary activities according to the method specified in the Accounting Policies, in in this case using the direct costing method.

Of course, it is necessary to remember about drawing up acts for write-off as a result of the actual use of inventory and materials for management needs.

Example 3. Estimation of the initial cost of fixed assets only based on the supplier price and installation costs

Let's see what an accountant should do if after June 20, 2016. the organization will make the above changes to its accounting policy and will evaluate purchased inventories only at the supplier’s price, and low-value fixed assets purchased for a fee (less than 40,000 rubles) only at the supplier’s price and installation costs without including additional costs. Let's compose accounting entries using the example of low-value equipment that falls into the category of household equipment. Let's see what entries will be made in accounting and tax accounting.

Please note that the generated initial cost of low-value equipment according to tax and accounting data will be different.

Let’s say that the organization Orion LLC, a small business entity, uses OSNO, is engaged in the production of windows, and is a VAT payer. 08/27/2016 a machine worth RUB 42,834 was purchased, incl. VAT 18% - 6,534 rubles. Supplier invoice available. The cost of delivery of the machine was 5,000 rubles. without VAT. The cost of consulting services for setting up the machine is 8,000 rubles. 08/28/2016 the machine is put into operation (we do not provide information on payment to concentrate on the main thing).

Additional Information. In accordance with Accounting policy organizations:

The limit on the value of fixed assets for accounting purposes is RUB 40,000. Objects valued below this amount are recognized as inventories.
The organization uses the right to simplify accounting for fixed assets - the initial cost of fixed assets when purchasing them is formed only by the price of the supplier and installation costs. Additional expenses are included in expenses for ordinary activities in the period in which they were incurred (clause 8.1 of PBU 6/01).
The organization uses the right to simplify accounting for inventories. The initial cost of purchased inventory includes only the supplier's price. Other costs directly related to the acquisition are included in expenses for ordinary activities in full in the period in which they were incurred (clause 13.1 of PBU 5/01).
The provisions of PBU 18/02 are not applied and accounting entries are not made for the amounts of differences between tax and accounting accounting.
General business expenses accounted for on account 26 are written off monthly to account 90.08 using the direct costing method.

Solution. In this example, I would like to emphasize that entries are made taking into account the provisions of the accounting policy. To transfer this example to real life one-on-one, make sure that the above points are present in your accounting policies. If you do not use the preferences given to small businesses in terms of fixed assets and inventories, then the postings will be different.

So, let’s create accounting entries for simplified accounting of low-value equipment:

Explanations for entries made after changes were made to the Accounting Policies.

To wiring No. 1. Accounting. Guided by the new rules of approach to the formation of the initial cost of purchased equipment, enshrined in the accounting policy, we will separate the cost of the machine at the supplier’s price and additional costs.

The cost of the machine will be 36,300 rubles. Since the cost of the object does not exceed the limit of 40,000 rubles established in the accounting policy, we make a decision based on the norms of PBU 6/01 and reflect the machine in accounting as part of the inventory, registering it under subaccount 10.09 of account 10 “Materials”.

To wiring No. 1. Tax accounting. In tax accounting under OSNO, the value of property is formed taking into account all costs. In our example, having previously added up all the components, we understand that the cost of the purchased equipment will be 49,300 rubles, VAT is not included. In tax accounting, the threshold for classifying equipment as depreciable is 100 thousand rubles. (Clause 1 of Article 256 of the Tax Code of the Russian Federation). That is, this machine cannot be recognized as a fixed asset and the cost at the supplier’s price will also be attributed to subaccount 10.09 of account 10 “Materials”.

To wiring No. 2. Accounting. Since the organization is under the general taxation regime, the VAT presented on the invoice and allocated in the invoice is attributed to the accounting account 19.03.

To wiring No. 2. Tax accounting. The VAT presented on the invoice is included in tax register“VAT presented.” After all the conditions for deduction (reduction of obligations to the budget in terms of VAT) are met, VAT will be removed from the account on account 19.03 and assigned to Dt 68.02. The VAT amount will then appear in the Purchase Book, and then in the VAT Declaration in terms of deductions.

To wiring No. 3. Accounting. We have the right to make a VAT entry Dt 68.2 Kt 19.03 if the criteria set out in Article 172 of the Tax Code are met:

Acquired assets are necessary for carrying out production activities subject to VAT (as specified in the example conditions);
Accepted values are accepted for accounting on the balance sheet account;
The organization has a supplier invoice with a highlighted VAT line and correctly executed.

To postings No. 4 and 5. Accounting. For accounting purposes, costs are immediately included in the expenses of the current period. The costs of delivery and consulting services will be included in the expenses for ordinary activities in full.

To postings No. 4 and 5. Tax accounting. The cost of the property is formed taking into account all costs associated with the acquisition of this object. Thus, for tax accounting purposes (by condition we have general mode taxation) costs are included in the cost of equipment. In this case, we attribute it to 10.09, as if clarifying the cost of the object. As a result of all costs charged to account 10.09, the cost of the machine in the tax accounting information base will be 49,300 rubles.

To wiring No. 6. Accounting. The cost of the machine included in the inventory will be written off at the time of its commissioning. Costs are now accounted for on account 26 (links are given in the table).

To wiring No. 6. Tax accounting. According to clause 1 of Article 256 of the Tax Code, a machine cannot be recognized as depreciable property (the cost limit for inclusion in fixed assets is 100 thousand rubles), therefore its cost can be included in material costs after commissioning in full amount.

To wiring No. 7. Accounting. The machine was deregistered within existing rules and transferred financially responsible person, but it is actually used, operated, and to ensure further control over its fate, it is advisable to take into account the machine on the off-balance sheet account MTs 04 “Inventory and household supplies in operation.” The machine will be written off from this off-balance sheet account upon disposal, that is, when it will no longer be in use.

To wiring No. 8. At the end of the month, account 26 is closed. It is closed in accordance with the method specified in the accounting policy. The example shows the method. Costs are included in expenses in full in both accounting and tax accounting, since they are documented and the machine was purchased for use for production purposes.

This section does not discuss the disadvantages of the new methodology, but they exist.

Let's sum it up

This article examined the basic legislative requirements for accounting business transactions on account 10 “Materials” and the algorithm of actions of an accountant in the most common business situations. The acquired knowledge will allow you to avoid making annoying mistakes that lead to additional taxes.

The information obtained in this article, adapted to specific economic situations within a particular company, will form the basis for understanding the specifics of working with account 10 “Materials”. You will be competent in matters of accounting for materials (from the Latin competere - to comply, to approach - a range of issues in which you are well aware). We wish you good luck!

Account 94 “Shortages and losses from damage to valuables” is intended to summarize information on the amounts of shortages and losses from damage to material and other valuables (including cash), identified in the process of their procurement, storage and sale,... ... Accounting Encyclopedia

Account 71 “Settlements with accountable persons” is intended to summarize information on settlements with employees for the amounts issued to them on account for administrative, business and other expenses. For the amounts issued for reporting, account 71 “Settlements with accountable... Accounting Encyclopedia

Account 60 “Settlements with suppliers and contractors” is intended to summarize information on settlements with suppliers and contractors for: received inventory, accepted work performed and services consumed, including the provision ... Accounting Encyclopedia

Account 20 “Main production” is intended to summarize information about the costs of production, the products (works, services) of which were the purpose of creating this organization. In particular, this account is used to account for costs: for production... ... Accounting Encyclopedia

Account 98 “Deferred income” is intended to summarize information on income received (accrued) in reporting period, but relating to future reporting periods, as well as upcoming receipts of debt for shortfalls identified in ... Accounting Encyclopedia

Account 23 “Auxiliary production” is intended to summarize information about the costs of production that are auxiliary (auxiliary) for the main production of the organization. In particular, this account is used to record costs... ... Accounting Encyclopedia

Account 69 “Calculations for social insurance and provision" is intended to summarize information on social insurance calculations, pension provision and mandatory health insurance employees of the organization. To account 69 “Calculations... ... Accounting Encyclopedia

Account 04 “Intangible assets” is intended to summarize information on the presence and movement of intangible assets organization, as well as the organization’s expenses for research, development and technological work.… … Accounting Encyclopedia

Account 08 “Investments in non-current assets” is intended to summarize information about the organization’s expenses in objects that will subsequently be accepted for accounting as fixed assets, land plots and objects... ... Accounting Encyclopedia

Account 43 " Finished products» is intended to summarize information about the availability and movement of finished products. This account is used by organizations engaged in industrial, agricultural and other production activities. Ready... ... Accounting Encyclopedia

Synthetic account 10 “Materials” is intended to account for the movement of inventory items in an organization - from the moment of entry into the warehouse to write-off for production and other needs. What exactly does this group include? current assets companies? In what order are entries made for account 10? Let's talk about everything in more detail.

Accounting 10 in accounting - regulatory nuances

In the accounting of any enterprise, inventory accounting plays an important role. After all, the cost of the product/service and, as a consequence, the final result of the company’s activities depend on how correctly inventories are capitalized and then written off. Account 10 “Materials”, according to Order No. 94n dated October 31, 2000, is used to summarize data on the quantity and movement of materials, raw materials, spare parts, fuel, containers, equipment, household supplies and other assets of the organization, including those in processing and/or on my way.

Accounting for materials on account 10 “Materials” is carried out at accounting prices using account. 15, 16 (clause 80 of order No. 119n dated December 28, 2001) or at actual cost (clause 62 of order No. 119n). The chosen method must be fixed in the accounting policy of the enterprise. Document flow can be carried out using standardized forms or using your own forms if the latter contains all the necessary details. Write-off on account 10 (postings are given below) is carried out in one of the legally approved ways (clause 16 of PBU 5/01) - at the average cost, at the cost of each individual unit, using the FIFO method.

Thus, the 10th account in accounting provides accurate accounting and control over the movement of all current assets. In the balance sheet of the organization (form according to Order No. 66n dated 07/02/10) as of the given reporting date Inventory balances are reflected on line 1210 of Section II of the Asset. Analytical analysis of account 10 is carried out in the context of product names, batches, warehouses of the enterprise, and divisions.

Subaccounts to the account 10

10.1 “Raw materials and supplies” - to reflect the main and auxiliary production materials, raw materials from the mining industry, agricultural products.
10.2 “Semi-finished products, components, parts, structures” - to reflect the inventories directly involved in the production of products.
10.3 “Fuel” – to reflect all types of fuel and fuels and lubricants.
10.4 “Container and packaging materials” - to reflect items and materials involved in the process of packaging, storage and subsequent transportation of products. This type of inventory is divided into returnable and non-refundable.
10.5 “Spare parts” - to reflect the inventories involved in the repair of equipment, machinery and other fixed assets.
10.6 “Other materials and materials” - to reflect the generated returnable waste - remnants of goods and materials that still have a certain value and can be sold or reused.
10.7 “Inventory for external processing” – to reflect inventive materials sent for external processing.
10.8 “Building materials” – to reflect building materials from developers.
10.9 “Inventory and household supplies” - to reflect items of technical or general economic use.

Note! Full transcript of the account. 10, including accounts 10.10 and 10.11 for accounting for special equipment and clothing, is given in order No. 94n.

Count 10 – active or passive?

The mathematical characteristics of account 10 “Materials” show that the increase in the number of inventories occurs by debit in correspondence with production cost accounts - 20, 28, 29, 25, ; release of finished products/goods – , , 41, ; calculated – , 76, 67, 66, 71, 75, ; on capital accounting – 80, 86; and also the final ones – 91, 99, 97.

Disposal of inventories is carried out on the basis of justification primary documentation on the credit of account 10 - in accounting, entries are generated in correspondence with accounts: 10, , 20, , 28, 29, 25, 26, 45, 44, 79, 80, 76, 94, 99, , 97. Based on the above, account 10 is active, with the formation of a debit balance.

Typical transactions for account 10 “Materials”:

D 10 K 60, 76 – MPZ arrived at the warehouse from the supplier.
D 10 K 71 - purchased materials and equipment by an accountable person of the enterprise.
D 10 K 75 – transferred by the founder of the MPZ as a contribution to the authorized capital.
D 20 (23, 29) K 10 – reflects the write-off of inventories to the main production (auxiliary, servicing).
D 25, 26, 44 K 10 – reflects the release of inventories for general production, general business needs, and selling expenses.
D 94 K 10 – inventories written off due to shortage.
D account 10 K 10 - postings of this kind are performed during internal movement of valuables.

Note! Account 10 is closed by writing off materials as expenses by generating an invoice request and filling out a cost account.

When conducting its business, a business entity uses material resources, which immediately transfer the cost to the finished product, service, or work. Typically, they are used in the same production process. To record and summarize information about the movement of these objects, according to the current chart of accounts, special account 10 is used in accounting.

Establishes that account 10 takes into account objects that are defined in accounting in accordance with PBU 5 as materials.

Materials include material assets that are used in the form of inventory, raw materials for the production of finished products, provision of services, performance of work, for resale if necessary, for the implementation of the management process of a business entity.

If material assets are acquired for the purpose of resale on an ongoing basis, then they are goods and a different account is used to account for them.

Materials are accounted for on account 10 at the actual costs incurred for their acquisition or at accounting prices, depending on the methods chosen in the organization’s accounting policy.

Accounting can be maintained for each unit of materials, batch, or group. The company independently determines how to record them based on the characteristics of its activities, as well as in order to ensure control over their availability and movement.

Attention! Materials located in the company may not belong to it by right of ownership, then they are recorded on off-balance sheet accounts (002 and 003).

The concept of raw materials and supplies in accounting

Materials are recognized as objects of human activity that are used mainly in one production process and fully transfer their value to the manufactured object.

Their useful life is less than one year. In accordance with the law, they are included in the working capital of the enterprise.

Raw materials are objects that are products of the mining industry or agriculture. They undergo a processing process and are fully used in the manufacture of finished products.

Materials are a product of the manufacturing industry, which is subsequently used to produce products, provide services, and perform work.

Materials are divided into the following groups:

Raw materials and basic materials are the basis for the manufacture of finished products
Semi-finished products of own production are an integral part of work in progress; they are not taken into account in account 10.
Purchased semi-finished products are materials that have undergone pre-processing at other enterprises.
Auxiliary materials - lubricants, containers, returnable waste, etc.
Fuel is used as one of the sources of energy in economic activities.
Spare parts are used for timely repair of equipment and other fixed assets.
Construction materials - used for construction work and repair of buildings and structures.
Household inventory - objects used in several production processes or in the management of an organization, classified as materials due to cost or short lifespan.

Account characteristics

To record information about the availability and movement of materials, account 10 is used in accounting.

This is an active account that has a debit balance characterizing the availability of materials on certain dates.

The receipt of materials is reflected in the debit of the account based on the primary documents received by the organization, and their disposal, including write-off to production, is reflected in the credit of the account. At the same time, the company prepares primary expenditure documents for disposal.

The final account balance is determined by adding the opening balance with the turnover on the debit of account 10, and subtracting from the resulting result on the credit of account 10.

Attention! Information on account 10 is reflected in line 1210.

What subaccounts are used?

The following subaccounts can be created for account 10:

10/1 “Raw materials and materials” - it records raw materials and the main types of materials that form the basis for the production of main products. Here you can also keep records of materials for auxiliary and technological purposes, as well as agricultural products intended for processing.
10/2 “Purchased semi-finished products and components, structures and parts” - this takes into account the cost of semi-finished products and components that are purchased for the production of products and require further refinement.
10/3 “Fuel” – this takes into account the availability and movement of fuel and lubricants for the company’s vehicles and equipment.
10/4 “Containers and packaging materials” - here all types of containers are recorded, as well as materials for their manufacture or repair.
10/5 “Spare parts” - here the accounting of spare parts intended for the repair of existing equipment, vehicles and other mechanical means is made;
10/6 “Other materials” - production waste, trimmings, shavings, etc. are taken into account here. Materials that were formed during the liquidation of the OS can also be taken into account here. The main thing is that the materials accounted for in this subaccount are not used as basic materials, fuel, spare parts, etc.
10/7 “Materials transferred for processing to third parties” - materials that were transferred are taken into account here to third parties for making products from them;
10/8 “Building materials” - the subaccount is used in developer organizations to account for materials used during construction and installation;
10/9 “Inventory and household supplies” – the account records the cost of tools, inventory, and household supplies;
10/10 “Special equipment and special clothing in the warehouse” - is intended to account for special equipment, equipment, special clothing, etc., which are stored in the warehouse.
10/11 “Special equipment and special clothing in operation, etc.” – designed to account for special equipment, equipment, workwear, etc., which are used in production.

Attention! An organization can open other sub-accounts necessary for proper accounting. Analytical accounting can be carried out by types, types, sizes, grades of materials, etc.

Which accounts does account 10 correspond to?

Account 10 can correspond with the following accounts:

From the debit of account 10 to the credit of accounts:

- when transferring materials between warehouses;
Account 15 - when purchasing materials using accounts 15, 16 in accounting;
- when registering materials from the main production;
Account 23 - when registering materials from auxiliary production;
Account 25 - when recording materials that arose during the implementation of general production expenses;
Account 26 - when registering materials arising during the implementation general expenses;
– when registering irreparable defects as materials;
sch. 29 - when posting materials from service farms;
sch. 40 - when adjusting the actual cost;
sch. 41 - when converting goods purchased for resale into materials;
sch. 43 - when converting finished products into materials;
sch. 44 - when recording material that arose when incurring sales expenses;
- upon receipt of materials from suppliers;
sch. 66 - upon receipt of materials in the form of short-term commodity loans or loans;
sch. 67 - upon receipt of materials in the form of long-term trade credits or loans;
sch. 68 - regarding fees or taxes attributable to the cost of materials;
sch. 71 - upon receipt of materials from accountable persons;
sch. 75 - when the founders contribute shares with materials;
- when receiving materials from other suppliers, including the cost of services in the price of materials, etc.
sch. 79 - upon receipt of materials from branches or head offices;
sch. 80 - when making contributions from partnership participants in materials;
sch. 86 - upon receipt of materials as targeted funding;
sch. 91 - upon receipt of materials during the disassembly of OS objects;
sch. 97 - adjustment of the cost of materials charged to deferred expenses;
sch. 99 - when registering materials arising due to emergency circumstances.

Accounting entries for the account

With a score of 10 the following entries can be made:

Debit	Credit	Description
Materials receipt transactions
10	10	Transfer of materials from warehouse to warehouse
10	15	Materials accepted at discount prices
10	20	Accepted materials manufactured by the main production facilities
10	20	Return of unused materials to the warehouse
10	23	Materials manufactured by auxiliary production forces have been accepted into the warehouse
10	28	Accepted irreparable marriage
10	29	Materials produced by subsidiary farms have been accepted for accounting
10	41	Goods purchased for resale are used as materials
10	43	Finished products are transferred to the warehouse for use as materials
10	44	Return of materials issued for sales support
10	60	Receipt of materials from the supplier to the warehouse
10	66	Receipt of materials for short-term commodity credit or I'll borrow
10	67	Receipt of materials for long-term trade credit or loan
10	71	Receipt of materials from an accountable person
10	73	Receipt of materials from personnel
10	76	Receipt of materials from other creditors
10	79	Receipt of materials from the head office or branch
10	75	Receipt of materials as a contribution to the authorized capital
10	86	Receipt of materials in the form of targeted financing
10	97	Receipt of materials from deferred expenses funds
10	99	Receipt of materials due to emergency or force majeure circumstances
10	91	Additional valuation of materials, proceeds from the sale or dismantling of an asset
Material write-off operations
08	10	Write-off of materials for preparing non-current assets for operation
14	10	Materials have been marked down
20	10	Materials transferred to main production
23	10	Materials transferred to auxiliary production
28	10	Materials transferred for correction of defects
29	10	Materials were donated to the needs of subsidiary farms
44	10	Materials were transferred for the needs of preparing main products for sale
79	10	Materials transferred to the head office or branch
91	10	Write-off of the cost of materials upon disposal or sale
94	10	Shortage of materials identified
97	10	The cost of materials is charged to deferred expenses.
99	10	Loss of materials written off due to emergency or force majeure circumstances