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During the procurement process is carried out. General principles of accounting for business processes. The procedure and technique for recording in accounting registers

Reproduction processes in a normally functioning economic entity are continuous. The goal, the main guideline for expanded reproduction in modern conditions both at the micro level and at the macroeconomic level is the process of production of material goods. In the course of production, means of labor and objects of labor are consumed, and therefore its continuity depends on the constant renewal of these production resources, which, in turn, is associated with the continuous and precise implementation of the procurement process (material and technical supply).

Procurement process- a set of operations to provide an economic entity with objects and means of labor necessary for its implementation economic activity(in order to ensure uninterrupted development of production and increase its efficiency).

During the procurement process, business entities enter into contracts with suppliers for the supply of items and means of labor. The contracts stipulate the volumes of supplies, prices, sizes of supplies by time period, the conditions for the transfer of ownership to the buyer, the terms of payment for the cost of received valuables and other resources, and other conditions.

In accounting main tasks of the procurement process the following:

¾ identification of all costs for the procurement of means and objects of labor;

¾ defining them actual cost;

¾ identification of the results of procurement activities.

Accounting for the procurement process makes it possible to ensure control over the fulfillment of contractual conditions for the receipt, acquisition of funds and objects of labor, as well as to determine, for the purposes of analysis and management, the cost structure of procured assets.

The main sources of income for the property of an economic entity are:

¾ contribution to authorized capital;

¾ acquisition under contracts providing for the fulfillment of obligations (payment) not in cash (barter agreements);

¾ purchase for a fee;

¾ donation ( free receipt);

¾ production.

Accounts payable of an economic entity, arising in the process of procuring funds and objects of labor, depending on the sources of income, is reflected, as a rule, using the following settlement accounts:

¾ account 60 “Settlements with suppliers and contractors” - when purchasing property for a fee directly from suppliers, as well as when receiving property under contracts providing for the fulfillment of obligations (payment) not in cash (barter agreements);

¾ account 71 “Settlements with accountable persons” - when purchasing property for a fee through accountable persons;


¾ account 75 “Settlements with founders” - upon receipt of property as a contribution to the authorized capital;

¾ account 76 “Settlements with various debtors and creditors” - when carrying out non-commodity transactions related to the procurement of property.

As for property received free of charge (donation), it is reflected in the credit of the account 98 “Future income” (subaccount 2 “Gratuitous receipts”) in correspondence with the accounts of one or another type of asset.

Production of property of a business entity for own needs can be carried out:

¾ economically- by the economic entity’s own forces. The peculiarity of the economic method is that cost accounting accounts associated with the procurement (manufacturing) of relevant assets (means and objects of labor) are reflected in correspondence with accounts accumulating information about the costs incurred in creating these assets;

¾ contract method- specialized business entities. This method, as a rule, involves the use of accounts for recording costs associated with the procurement (manufacturing) of relevant assets (products and labor items), in correspondence with the credit of account 60 “Settlements with suppliers and contractors”.

In accounting, costs associated with the receipt of means of labor (fixed assets, intangible assets) are collected in the debit of account 08 “Investments in fixed assets"with their subsequent debiting to account 01 "Fixed Assets" or 04 " Intangible assets» for the relevant facilities as they are put into operation.

Fixed assets requiring installation are first recorded in the account 07 “Equipment for installation”, and after implementation installation work- On account 08 “Investments in non-current assets” with subsequent transfer to the account 01 "Fixed assets" as they are put into operation.

Accounting for the receipt of fixed assets is schematically presented in Fig. 4.

A set of relevant facts of changes in the state of individual items of assets and/or liabilities characterizes the economic process.

The formation of expanded reproduction of the total social product involves the following economic processes:

  • procurement;
  • production;
  • appeals.

As is known, the determining phase in the process of expanded social reproduction is the production process, since it is at this stage that material goods are produced.

However, the production process cannot proceed normally if it is not preceded by a well-established process for procuring inventories.

This process consists of a series of economic events, including the acquisition by the enterprise from suppliers of raw materials and other resources that ensure a continuous production process.

Task accounting at this stage - correctly and timely calculate the volume of procurement, identify possible losses along the way material assets from suppliers and make payments to them. All these transactions are reflected in accounting in accordance with the conditions defined in the agreements concluded by their participants.

The actual cost of procurement of materials consists of their purchase price and transportation and procurement costs.

All information on the procurement of materials is generated on the basis of the primary accounting documentation issued by suppliers and transport organizations (invoices, payment requests, freight and railway invoices, specifications, packing lists, etc.).

The amount of transportation and procurement costs can be significant, and in some industries reaches more than one third of the purchase cost of materials. This amount depends on the delivery distance, modes of transport, tariffs, etc.

In small businesses, the calculation of actual costs, as a rule, coincides with the actual processes of business operations for the procurement of materials. Therefore, current accounting of the process of their procurement is carried out immediately at actual cost.

At medium and large enterprises this option is unacceptable due to large quantity business transactions and documents, untimely receipt of accompanying documents and irregular delivery of materials. Therefore, here, current accounting for the procurement of production inventories is most often carried out at fixed accounting (contractual) prices or at planned costs.

In the Chart of Accounts, the presence and movement of inventories is reflected in accounts 10 “Materials”, 15 “Procurement and acquisition of material assets”, 16 “Deviation in the cost of material assets”, etc.

Account 10 “Materials” accumulates information about the availability and movement of inventory items assessed at the actual cost of their procurement or at fixed accounting prices.

The actual cost of procurement is formed based on the cost of materials at contractual and other prices and the costs of their delivery. In the case when the current accounting of materials is carried out at fixed accounting prices (planned cost, contractual and other prices), the resulting difference between the cost of inventories at the indicated prices and the calculated actual procurement costs is reflected in account 16 “Deviation in the cost of material assets.”

Current accounting of the procurement of materials can also be carried out using account 15 “Procurement and acquisition of material assets”.

By the debit of this account in correspondence with the credit of accounts: 60 “Settlements with suppliers and contractors”, 71 “Settlements with accountable persons”, 76 “Settlements with various debtors and creditors”, etc., the purchase cost of inventory items is taken into account, which is indicated in supplier invoices. At the end of the procurement process, the purchase price of acquired inventories is brought to the actual cost.

Under the credit of account 15 “Procurement and acquisition of material assets”, information is generated in correspondence with account 10 “Materials”, etc., showing the cost of actually received and capitalized material assets at fixed accounting prices.

The amount of the difference between the actual cost and fixed accounting prices is written off from account 15 “Procurement of acquisition of material assets” to account 16 “Deviations in the cost of material assets”.

The balance at the end of the month on account 15 “Procurement and acquisition of material assets” means that part of the inventories has not been capitalized due to their being in transit.

The considered correspondence of accounts for the acquisition of inventories provides an answer to the question of how much materials were purchased and what is the actual cost of their physical volume. Managers need specific information showing the actual cost of individual items of materials. Only in this way can production technology be ensured individual species products.

The accounting process provides for the organization of current accounting of the movement of materials in two estimates: at actual cost and at fixed accounting, for example, contractual prices. The amount of the difference between them represents deviations associated with the formation of transportation and procurement costs. This amount of these costs applies to the entire volume of materials procurement. To calculate the actual cost of procurement of individual items, you must first calculate the average percentage of transportation and procurement costs in relation to the accounting (contractual) price. Then multiply the value of this percentage by the amount of expenses related to the acquisition of specific types of materials presented on the analytical accounts to account 10 “Materials”. The resulting total is added to the contract price of the corresponding type of materials and the actual cost of procurement is obtained.

Let's consider the procedure for accounting for the procurement of inventories using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets.”

Example 1. In the accounting records of the outerwear sewing company “Snezhinka”, as of January 1, there were the following balances on synthetic accounts (rubles):

Account 10 “Materials” in the assessment at negotiated prices

suppliers........................................................ ........................... 120 980

For the sake of simplicity, the amount of VAT on procurement operations is not allocated.

Account 15 “Procurement and acquisition of material

valuables" at actual cost.................................... 48,580

including transportation and procurement costs.................................... 5000

From total amount materials:

Coat fabric (210 m at 160 rubles per 1 m) ..................................... 33,600

Suit fabric (514 m at 170 rubles per 1 m).................................. 87 380

Account 16 “Deviation in the cost of material

values" .................................................... ........................................900

Score 51 " Current accounts"................................................. ......... 400,000

Account 60 “Settlements with suppliers and contractors” ............... 120,000

Account 23 “Auxiliary productions”.................................................. 2500

In January the following took place at the enterprise: business transactions:

First operation. The invoice of the weaving factory "Raduga" for the materials shipped to the company "Snezhinka" was accepted:

  • a) coat fabric 500 m for 160 rubles. for 1 m in the amount of 80,000 rubles.
  • b) suiting fabric 400 m for 170 rubles. for 1 m in the amount of 68,000 rubles.

Total 148,000 rub.

railway tariff paid by the supplier

1800 rub. RUB 149,800

at the expense of the purchasing company...................................

The accounting should reflect the acceptance of materials at a fixed accounting (contractual) price in the amount of 148,000 rubles. and the actual amount of transportation and procurement costs - 1800 rubles. prepaid by the supplier railway and repayable to him by the buyer on the debit of account 15 “Procurement and acquisition of material assets.” The outstanding amount of accounts payable in the amount of RUB 149,800. should be credited to account 60 “Settlements with suppliers and contractors”, since in passive accounts, such as this account, the increase is shown on the credit of the account. The recording of the first transaction in accounting will be reflected as follows:

Credit to account 60 “Settlements with suppliers and contractors”- 149,800 rub.

Second operation. The costs of delivering materials from the railway station to the warehouse of the purchasing enterprise, incurred by its vehicles, amounted to 1,200 rubles. For the enterprise, these costs also represent transportation and procurement costs. Therefore, they should be included in the debit of account 15 “Procurement and acquisition of material assets,” where the actual cost of procuring inventories will ultimately be calculated. At the same time, from the debit of account 15 to the credit of account 23 “Auxiliary production”, it is necessary to write off the services of own vehicles, i.e., take into account the targeted nature of the services provided.

Recording the second operation:

Debit of account 15 “Procurement and acquisition of material assets”

Credit to account 23 “Auxiliary production” - 1200 rub.

Third operation. Materials received from the supplier at fixed accounting (negotiable) prices for RUB 148,000 were credited to the warehouse. The fact of their capitalization should be shown in the debit of account 10 “Materials”, since this account is active in relation to the balance sheet. To the credit of account 15 “Procurement and acquisition of material assets”, the invoice value of the specified materials accepted for payment will be written off previously recorded in the debit of this account.

Record of the third operation:

Debit account 10 “Materials”

148,000 rub.

Fourth operation. The amount of deviations was calculated equal to the amount of transportation and procurement costs for this batch of materials received from the supplier 3000 rubles. (1800 rubles for the first operation + 1200 rubles for the second operation). This amount was determined as the result of comparing the total for the debit (151,000 rubles) and credit (148,000 rubles) of account 15 “Procurement and acquisition of material assets”. When the revolutions close this account the amount of the difference is 3000 rubles. will be debited to account 16 “Deviation in the cost of material assets.”

Recording the fourth operation:

Debit of account 16 “Deviation in the cost of material assets”

Credit to account 15 “Procurement and acquisition of material assets” - 3000 rub.

Fifth operation. The amount of 149,800 rubles was transferred from the current account to repay the accounts payable to the supplier. As you know, repayment (decrease) in passive accounts, which is account 60 “Settlements with suppliers and contractors,” is shown in debit accounting. This amount must be shown as a debit from the current account. In active accounts, expenses (write-offs, reductions) are reflected on the loan. Therefore, the specified amount must be recorded as a credit to account 51 “Current accounts”.

In accounting, the fifth transaction will be reflected in the following correspondence of accounts:

Debit of account 60 “Settlements with suppliers and contractors”,

Credit account 51 “Current accounts” - RUB 149,800

The given list of business operations for accounting for the process of procurement of materials represents a specific model, which can be presented as a diagram in Fig. 10.1.

So, after reflecting the procurement process in the accounting of business transactions, the debit of the “Materials” account will take into account the purchase (negotiable) price of the supplier in the amount of 148,000 rubles. In the debit of account 15 “Procurement and acquisition of material assets”, their actual cost was formed - 151,000 rubles, equal to the purchase (contractual) price of the supplier of 148,900 rubles. And

Rice. 10.1.

the amount of actually incurred transportation and procurement costs - 1200 rubles.

In accounting, analytical accounting of materials is carried out in monetary terms.

In the warehouse, analytical accounting is carried out in physical terms. If there is a large range of material assets, analytical accounting is provided not for each item, but for a group of homogeneous materials.

The schematically presented business transactions will be reflected in the accounts as follows: synthetic accounting(rub.):

15 “Procurement and acquisition 16 “Cost deviation

material assets" material assets"

Analytical accounts

Coat fabric Suit fabric

Price 160 rub. for 1 m Price 170 rub. for 1m

The actual cost of each item of materials is calculated based on the following calculation. As can be seen from the content of business transactions, the amount of transportation and procurement costs in the process of procuring materials amounted to 1,200 rubles. (see operation 2).

The fixed accounting (negotiable) price of these materials is 148,000

Hence, the share of transportation and procurement costs in the volume of materials procurement will be 0.81%:

  • 1200 rub. - X (%),
  • 148,000 rub. - 100%,

In absolute terms, transportation and procurement costs between individual types of materials will be distributed as follows. For coat fabric:

  • 0.81% - x (rub.),
  • 100% - 80,000 rub.,

x = 648 rub.

For costume fabric - 552 rubles. (1200 - 648).

The actual cost of purchased materials will be: coat fabric - 80,648 rubles. (80,000 + 648); suit fabric - 68,552 rub. (68,000 + 552).

Thus, the calculation of the cost of prepared materials will look like table. 10.1.

Table 10.1. Calculation of the cost of prepared materials

Accounting for the supply (procurement) process

The supply process is a set of operations to provide an enterprise with objects and means of labor necessary for carrying out economic activities. In the supply process, the enterprise receives fixed assets, intangible assets, productive reserves, suppliers' invoices are paid, in addition, expenses associated with the acquisition of property are subject to payment.

The main tasks of accounting for the supply (procurement) process include:

  • 1) identification of all costs for the procurement of means and objects of labor;
  • 2) determination of their actual cost;
  • 3) identifying the results of supply activities.

When purchasing material assets, the company pays the supplier their cost at wholesale prices. Wholesale prices are the prices at which one enterprise sells products to another enterprise or state. The enterprise also incurs costs associated with transportation and loading and unloading operations (transportation and procurement costs - TZR).

The wholesale price for inventory items plus TRP constitutes the actual cost of harvested materials.

In accounting, synthetic account 10 “Materials” is used to account for the procurement process. The chart of accounts recommends opening the following subaccounts for account 10 “Materials”:

  • 10/1 “Raw materials and supplies”;
  • 10/2 “Purchased semi-finished products and components”;
  • 10/3 “Fuel”;
  • 10/4 “Containers and packaging materials”;
  • 10/5 “Spare parts”, etc.

As a rule, current accounting of materials is carried out at accounting prices, which can be:

  • - purchase price;
  • - planned cost.

Separately, accounting reflects transportation and procurement costs (TPC) or deviations in the cost of materials (O), depending on the selected accounting price option.

In this case, the actual cost of harvested raw materials is determined as follows:

Fs=U + O,

Where Fs- actual cost of material assets;

U- cost at discount prices;

ABOUT- deviations of actual costs from accounting prices.

At the end of the month, a special calculation is made and the amount of deviations is determined to be written off as production costs. The average percentage of deviations is determined:

CP% = (CHo + By) / (SNm + PM) X 100,

Where SR%- the average percentage of deviations of the actual cost from the cost at recorded prices;

SNo- balance of deviations at the beginning of the month;

By- deviations for the current month;

CHm- balance of materials at discount prices;

PM- receipt of materials at accounting prices.

The amount of deviations is calculated in proportion to the cost of materials consumed at accounting prices:

O - Rm X SR% /100,

Where ABOUT- the amount of deviations attributable to the materials consumed; Rm- consumption of materials at accounting prices.

The cost of consumed materials is estimated using the formula:

R - O n + P - OK,

where P is the cost of materials used;

He And OK- the cost of the initial and final balances of materials;

P- cost of received materials.

In accounting accounts, the process of procuring materials can be carried out in the following way: two sub-accounts are opened for account 10 “Materials”:

  • 10-1 “Materials at accounting prices,
  • 10-9 “Deviations in the cost of materials.”

The debit of account 10-1 “Materials” reflects the cost of purchased materials at discount prices (Dt 10-1 Kt 60).

Subaccount 10-9 collects transportation and procurement costs: railway tariff (Dt 10-9 Kt 60); loading and unloading operations (Dt 10-9 Kt 71), etc.

Actual cost of goods harvested in reporting period inventory will be equal to Dt account turnover 10-1 + Dt account turnover 10-9.

The actual cost of all inventory items in the warehouse at the end of the reporting period is equal to Final account balance 10-1 + Final account balance 10-9.

Accounting for the procurement process

Dt 60 Kt Dt 10-1 Kt

Dt 71 South Dt 10-9 South

Example: as of 04/01/20_g. the company had balances of the following

Name

"Raw materials"

“Raw materials and materials”, including:

"Spare parts"

Transport and procurement costs in total,

including:

Other materials

“Main production” of everything, including:

products A not completed in production;

unfinished products B

“Finished products” according to actual cost

the cost of everything, including:

Product A

Product B

"Sale expenses"

"Checking account"

"Settlements with suppliers and contractors"

"Calculations with accountable persons"

Suppose that in March the following business transactions took place at the enterprise:

Operation 1. The invoice of the Granit plant for the raw materials received from it was accepted:

  • 1. Raw materials A 8333 kg for 6 rubles. per kg.........for the amount of 50,000 rubles.
  • 2. Raw materials B 6857 kg for 7 rubles. per kg.........for the amount of 48,000 rubles.

Total 98,000 rub.

Railway tariff paid by the supplier at the expense of the purchasing enterprise.................................................... 2000 rub.

Only 100,000 rubles.

Acceptance of the cost of raw materials in the amount of 98,000 rubles. should be reflected according to Dt. 10/1 “Raw materials and materials at accounting prices”, and the actual amount of TZR in the amount of 2000 rubles, pre-paid by the supplier to the railway and subject to repayment by the buyer, should be reflected in accounting according to Dt invoice. 10/9 “Deviations in the cost of materials.” The outstanding amount of accounts payable in the amount of RUB 100,000. account 60 “Settlements with suppliers and contractors” should be credited. Since this account is passive, the increase is shown as a credit to this account.

The recording of the first transaction in accounting will be reflected as follows:

Dt 10/1 “Raw materials and materials at discount prices”

Kt 60 “Settlements with suppliers and contractors” 98,000 Dt 10/9 “Deviations in the cost of materials”

Kt 60 “Settlements with suppliers and contractors” 2000

Dt Kt

Operation 2. The materials received at the railway station are delivered to the warehouse and paid for from accountable amounts. Delivery costs amounted to 1200 rubles. For the purchasing enterprise, these costs also represent transportation and procurement costs. Therefore, they should be included in the Dt of account 10/9, at the same time, from the credit of account 71 “Settlements with accountable persons”, the amount paid by the accountable persons for the services rendered must be written off.

Recording the second operation:

Dt 10/9 “Deviation in the cost of materials”

Kt 71 “Settlements with accountable persons” - 1200 rubles.

Operation 3. Spare parts worth RUB 23,000 arrived at the warehouse from the supplier. Payment for EN services amounted to 2,450 rubles. Total amount to be paid is RUB 25,450.

The cost of spare parts must be reflected in the Dt subaccount 10/5 “Spare parts”, opened in the organization’s accounting to reflect the cost of received spare parts. The cost of delivery by “fast” mail ON refers to transportation and procurement costs, and the amount is 2450 rubles. it is necessary to debit account 10/9 “Transportation and procurement expenses”, opened in the organization’s accounting in order to generalize this type of expense.

Record of the third operation:

Dt 10/5 “Spare parts”

Kt 60 “Settlements with suppliers and contractors” 23,000 Dt 10/9 “Deviations in the cost of materials”

Kt 60 (76) “Settlements with suppliers and contractors”

(“Settlements with other debtors and creditors”) 2450

Operation 4. The amount of 100,000 rubles was transferred from the current account. for repayment of accounts payable to the supplier Repayment of debt to the supplier is reflected in the debit of passive account 60 “Settlements with suppliers and contractors”. This amount must be shown as a debit from the current account. In active accounts, the expense is shown on the account credit. Therefore, the specified amount must be recorded as a credit to account 51 “Current Account”.

Recording the fourth operation:

Dt 60 “Settlements with suppliers and contractors”

Kt 51 “Current account” - 100,000 rubles.

In order to determine the actual cost of each type of harvested raw material, it is necessary to make a calculation. The calculation algorithm is as follows.

First stage: We determine the percentage of deviations per 1 ruble of a prepared batch of raw materials. To do this, we create a proportion:

About. Dt accounts 10/1 - 100%

About. Dt accounts 10/9 - X%

ObLtKhSh

ov.dpop

Second stage: we calculate the amount of deviations attributable to each type of prepared batch of raw materials.

Sum of deviations = Cost of harvested raw materials x% deviations

In our example, the actual cost of each item of raw material is calculated as follows:

The fixed accounting (wholesale) price of raw materials is 98,000 rubles.

TZR - 2000 (railway tariff) + 1200 (delivery to warehouse) = 3200 rub.

Hence, the specific weight of deviations in the volume of harvested raw materials will be, in %:

  • 98,000 - 100% x = 3200x100 =
  • 98 000
  • 3200 -X%

In the absolute amount, deviations from the actual cost between individual items of raw materials will be distributed as follows:

For raw materials A: 50,000 x 3.265% = 1,633 rubles.

For raw materials B: 48,000 x 3.265% = 1,567 rubles.

Thus, a calculation of the cost of harvested raw materials was obtained (Table 5.2).

Table 5.2

Calculation of the cost of harvested raw materials, rub.

10 "Materials"

actual cost of receipts in the cash period

101200 - cost of goods and materials, in the reporting period

actual cost of material assets in the warehouse

Calculation of the cost of each type of harvested raw material is presented in table. 5.2.

Test tasks

Exercise 1.

Reflect on the accounting accounts the process of procurement of materials at the bakery. Calculate the actual cost of the prepared batch of materials.

1. Account balances at the beginning of the month

Account number

Name

Materials at fixed discount prices, including:

Flour 120 kg for 10 rubles. for 1 kg

Sugar 60 kg for 15 rubles. for 1 kg

Yeast 50 kg for 6 rubles. for 1 kg

Transportation and procurement costs, incl.

attributable to:

Main production including:

bun "Sdobnaya"

“Sweet” bun

Finished products including:

bun "Sdobnaya"

“Sweet” bun

"Checking account"

2. Business transactions for the reporting period

The supplier's invoice for raw materials has been accepted

wholesale price:

Flour 300 kg

Sugar 50 kg

Yeast 10 kg

Transport costs paid by the supplier

Paid in cash for unloading work

Inventory and equipment attributable to the post are reflected in the accounting

drinking raw materials, including:

Determine the actual cost of procurement

long batch of materials, including:

Answer. The percentage of TZR per one ruble of harvested raw materials is 11.4%.

Section 4. Principles of accounting for basic economic processes

Organizations carry out a variety of business transactions, which constitute the content of basic business processes. It is economic processes that are for the organization the objects that constitute economic activity.

There are three main business processes in the organization:

- procurement of inventory items;

- production of products (performance of work, provision of services);

- sale of products (performance of work, provision of services).

Topic 4.1. Accounting for the supply process

Lecture 15. Accounting for the supply (procurement) process.

  2. Transport and procurement costs (deviations).
  1. Procurement process. Accounting for receipt of fixed assets, intangible assets and materials.

Procurement process - a set of operations to provide an economic entity with objects and means of labor necessary for the implementation of its economic activities (in order to ensure the uninterrupted development of production and increase its efficiency).

During the procurement process, business entities enter into contracts with suppliers for the supply of items and means of labor. The contracts stipulate the volumes of supplies, prices, sizes of supplies by time period, the conditions for the transfer of ownership to the buyer, the terms of payment for the cost of received valuables and other resources, and other conditions.

In accounting main tasks of the procurement process the following:

Identification of all costs for the procurement of means and objects of labor;

Determination of their actual cost;

Identification of the results of procurement activities.

The main sources of income from property economic entity are:

Capital contribution;

Acquisition under agreements providing for the fulfillment of obligations (payment) in non-monetary means (exchange agreements);

Purchase for a fee;

Donation (free receipt);

Manufacturing.

Accounts payable of a business entity arising in the process of procuring funds and objects of labor, depending on the sources of receipt, are reflected, as a rule, using the following settlement accounts:

Account 60 “Settlements with suppliers and contractors” - when purchasing property for a fee directly from suppliers, as well as when receiving property under agreements providing for the fulfillment of obligations (payment) in non-monetary means (barter agreements);

Account 71 “Settlements with accountable persons” - when purchasing property for a fee through accountable persons;

Account 75 “Settlements with founders” - upon receipt of property as a contribution to the authorized capital;

Account 76 “Settlements with various debtors and creditors” - when carrying out non-commodity transactions related to the procurement of property.

As for gratuitously received property (donation), it is reflected in the credit of account 98 “Deferred income” (subaccount 2 “Gratuitous receipts”) in correspondence with the accounts of one or another type of asset.

Making property of an economic entity for its own needs may:

economically- by the economic entity’s own forces.

contract method- specialized business entities.

In accounting, costs associated with the receipt of means of labor (fixed assets, intangible assets) are collected as a debit to account 08 “Investments in non-current assets” with their subsequent write-off to account 01 “Fixed assets” or 04 “Intangible assets” for the corresponding objects according to as soon as it is put into operation.

Fixed assets requiring installation are first accounted for on account 07 “Equipment for installation”, and after installation work is completed - on account 08 “Investments in non-current assets” with subsequent transfer to account 01 “Fixed assets” as they are put into operation.

The procurement process is a set of operations to provide the enterprise with the objects of labor necessary for the production of products. He begins the first stage of the circulation of funds, which begins with the monetary form. At this stage of economic activity, money turns into means of production. The main task of accounting for the procurement and acquisition process is to determine the actual volume of procurement and calculate the actual cost of acquired means of production.

In accounting, this process is reflected in two ways:

Dt Cash Kt Dt Means of production Kt


The supply (procurement) process includes facts of economic life (operations):

1) Payments to suppliers

2) Operations for delivering products to suppliers

3) Receipt of raw materials and materials from the warehouse

4) Storage costs material resources

Materials received by the enterprise are accounted for in material accounts. In this case, three options for accounting for material assets are possible:

1.at actual cost

2.at discount prices

3.at planned cost

The cost of purchased items includes:

Purchase price (invoice value)

Transport and procurement costs (TZR)

TZR is the cost of paying for delivery, delivery itself, loading and unloading operations, storage.

Depending on the method of evaluating materials at the time of writing them off as production costs, they are used various systems interactions of accounting accounts.

Option 1.

The “materials” account takes into account the purchase cost of materials and technical equipment. When purchasing materials, the buyer enterprise pays the supplier the purchase price of the materials and at the same time the enterprise bears the TRP. Actual cost materials consists of the purchase price and technical requirements.

Example:

1. Materials received from suppliers 100 pcs. for the amount of 200 USD. e.

2. The markup on materials was 21 USD. e.

3. accrued wage workers delivering materials 10 USD e.

4. accrued transport organization for delivery of materials 14 USD e.

5. materials written off for production 50 pcs. according to actual s/s.

Let's show this in the accounting accounts:

Dr Calc. from supplier Kt Dt Materials Kt Dt Main production. Kt.


Received material from suppliers

200 200 Materials written off for production

Markup 122.5 122.5

Dr Calc. from persons CT


Wages accrued

Dt. Auxiliary prod. Kt.




Cost of transportation services


Actual s/s = 245 USD /100 = 2.45 USD

Option 2

With this option, raw materials and materials are written off as production costs at supplier prices. TZR is accounted for in a separate account. The “materials” account includes materials at supplier prices (or at purchase price) and is also written off as production costs.

TZR are written off to production costs in proportion to the cost of materials at supplier prices either once a month or once a quarter. For these purposes, the percentage of fuel and equipment to the cost of materials is determined. It is determined by the formula:

% TRP = (Sum balance at the beginning of the month. TRP + TRP for received materials)

/(Sum. remaining balance at the beginning of the month + Sum. cost of incoming materials for the month.)

Let's reflect this on the accounts:

Dt. Payments from suppliers Kt. Dt. Materials Kt. Dt. Main production Kt.

Receipt of materials Written off for production of mat. (50 units)

At supplier prices (wholesale) 100 50*2 = 100 100

Dt. TZR Kt.

Dt. Calc. from Persian by payment Labor Kt.

Salary accrual 22.5 USD e.

Dt. Auxiliary Prod. Kt.

Cost of transportation services

The TZR account can have the value of an analytical account to the “Materials” account. The accounting chart of accounts provides for the “ZIP” account, which is usually used by enterprises that procure raw materials and materials for processing. The account is kept to record procurement costs for each type of procured raw materials and supplies.

3. Option.

With this option, raw materials and supplies are accounted for in the “Materials” account according to the planned cost, which consists of the supplier’s wholesale prices and planned procurement costs.

IN in this case A “ZIP” account is opened to which all delivery costs and the cost of materials are charged at the supplier’s prices.

Calc. with suppliers Z&P Materials Main production.


Fast. Materials Receipt of materials Written off for production

200 200 240 100 units*2.54 240 240 240

Settlements with personnel Difference in cost of materials


10 10 Overexpenditure funds

Auxiliary prod.

245 – fact. Wed.

Dt. “Z and P” - actual s/s

Kt. “Z and P” - planned s/s

This assessment method is used by enterprises that consume materials daily for production. The difference appears in the “Purchase and Procurement” account:

If the amount on DT. (the actual amount of acquisition costs) exceeds the amount for CT. (planned assessment of materials), then the difference will show cost overruns - Dt. “Main production” Kt. "Materials".

If it’s the other way around, then the savings are written off using the “red reversal” method.

Dt. Z&P Kt. Dt. Materials Kt. Dt. Main production Kt.
250 250 250 250


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