How are accounts 15 and 16. Purchase of inventories at a price lower than the accounting one. Terms of account application

The chart of accounts provides two main options for accounting for materials:

• using account 10 "Materials";
• using accounts 10 "Materials", 15 "Procurement and acquisition of material assets" and 16 "Deviation in the value of material assets".

The presence of two accounting options is explained as follows. The actual cost of procurement of materials consists of two parts:

• the cost of the actual materials according to the contract with the supplier;
• costs directly related to the purchase of materials, i.e., transport and procurement costs (TRC).

When forming the actual cost, there is often a time interval between the acceptance of the actual materials for accounting and the receipt of settlement documents for transport and procurement costs directly related to the purchase of these materials. In the absence of such a time interval, as well as in cases when these events occur in one reporting period or the share of transportation and procurement costs is insignificant, the first accounting option is usually used.

Otherwise, there is a need for separate accounting of transport and procurement costs, and then the second accounting option will be the most acceptable.

When using the second accounting option, the capitalization of materials and their write-off during the reporting period is carried out in an assessment based on the application of the accounting prices set by the enterprise in accordance with the accounting policy.

Methodical guidelines provide:

• negotiated prices (excluding transport and procurement costs);
• the actual cost of materials according to the data of the previous reporting period;
• planned and estimated prices, which are developed and approved by the organization in relation to the level actual cost relevant materials;
• average group price.

The preferred option will be the one that will ensure the smallest deviation of the actual price from the accounting one. In this case, during the reporting period, the accounting information on the materials is the closest to the actual value, which allows the enterprise to organize more effective cost management.

Due to the fact that for most of the accounting objects, the procedure for processing information is not regulated, the enterprise has to independently develop accounting technology and fix it in the relevant organizational and administrative documents.

In the presence of materials in transit, the procedure for processing information on account 15 "Procurement and acquisition of material assets" becomes much more complicated. In this case, at the beginning of the reporting month, there is a debit balance on the account, which reflects the availability of materials in transit. These include materials, the ownership of which has passed to the buyer and the corresponding settlement documents have been received by the buyer, but the materials themselves have not yet arrived at his warehouse.

Consider the following procedure for generating information on this account.

1. Determined the final balance (C end) on account 15. It corresponds to the materials in transit at the end of the month, and consists of two terms. The first is equal to the cost of materials that were in transit at the beginning of the reporting month and did not arrive at the enterprise during this month. It is determined by subtracting from the opening balance the cost of those materials that actually arrived at the enterprise for reporting period... The second term is equal to the cost of materials, the settlement documents for which were received in the reporting month, and the materials themselves remained on the way.

2. The credit turnover (O cr) is calculated as the sum of the accounting prices of materials actually received by the enterprise during the reporting period.

3. Debit turnover (O deb) is determined by subtracting from the amounts of actual costs for the acquisition of materials for the reporting period, reflected in the debit of account 15, part of these costs related to materials, the settlement documents for which were received in the reporting period, and the materials themselves remained in paths.

4. By calculation, the deviation of the actual costs of purchasing materials from the book price is determined:

Off \u003d C early + O deb - O cr - C end.

If the amount of actual costs for the purchase of materials exceeds their cost in book prices, then the deviation is recognized as positive and is reflected in the credit of the account. If the amount of actual costs for the purchase of materials is less than their cost in accounting prices, then the deviation is recognized as negative and is reflected in the debit of the account.

Account 10 "Materials" may have a debit balance that corresponds to the remainder of materials in the warehouse in accounting prices at the beginning and end of the reporting month.

Account 16 "Deviation in the cost of material assets" is intended to summarize information about the deviations in the cost of purchased materials, calculated in the actual cost of procurement and discount prices. An account can have a debit or credit balance. The presence of a debit balance indicates a positive deviation of the actual cost of materials from the book price at which materials are accounted for in the debit of account 10; the presence of a credit balance - about a negative deviation.

Consider the peculiarities of accounting for materials with existing balances on accounts 10 "Materials", 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" consider the following example.

Example 1. On March 1, the balance of materials in the warehouse of the enterprise, recorded at the book price on account 10-1 "Materials", amounted to 23,600 rubles. The amount of positive deviations reflected in the debit of account 16 "Deviation in the value of tangible assets" amounted to 4,750 rubles. The balance of materials in transit, recorded at the actual cost on the debit of account 15, amounted to 23,400 rubles.

During the reporting month, business transactions were performed, shown in table. one.

Table 1

HOUSEHOLD OPERATIONS JOURNAL FOR MARCH

In accordance with the accounting policy of the enterprise, the supplier price is used as the accounting price.

We will determine the financial costs of materials written off to the main production.

1. Determine the balance of the final account 15. On March 12 and 29, the enterprise received materials that were in transit at the beginning of the month, in the amount of 19,770 rubles. (16 570 + + 3 200). Therefore, at the end of March, out of the materials on the way at the beginning of the month, materials worth 3,630 rubles remained on the way. (23 400 - 19 770). In addition, on March 28, the supplier's invoice was accepted for the amount of 11,600 rubles. for materials that were not received by the enterprise in March. Then the amount of materials on the way at the end of March will be:

With con \u003d 3 630 rubles. + 11 600 rub. \u003d RUB 15 230

2. Let's calculate the credit turnover on account 15 "Procurement and acquisition of material assets":

About cr \u003d 32 340 rubles. + 16 570 rub. + 34 820 rub. + 3 200 rub. \u003d \u003d 86 930 rub.

3. Determine the debit turnover on account 15 "Procurement and acquisition of material assets" by excluding from the amounts of actual costs incurred in the reporting period, the amounts related to materials in transit at the end of March:

About deb \u003d (32,340 rubles + 2,100 rubles + 1,360 rubles + 3,640 rubles + + 34,820 rubles + 4,740 rubles + 12,850 rubles + 11,600 rubles) - - 11,600 rubles ... \u003d RUB 91 850

4. Determine by calculation the value of the deviation:

Off \u003d From beginning + O deb - O cr - From end \u003d 23 400 rubles. + 91 850 rub. - - 86 930 rubles. - 15 230 rubles. \u003d RUB 13,090

5. Write off the positive deviation by writing:

D-t count. 16 "Deviation in the value of material assets",

Kit count. 15 "Procurement and acquisition of material assets"

RUB 13,090

6. Determine the debit and credit turnovers, as well as the final balance on account 10 "Materials":

About deb \u003d \u003d 32 340 rubles. + 16 570 rub. + 34 820 rub. + + 3 200 rub. \u003d 86 930 rubles.

About cr \u003d \u003d 28 900 rubles. + 44 260 rub. \u003d 73 160 rubles.

7. We calculate the percentage of deviations of the actual cost of procurement of materials from the book price:

.

8. Determine the amount of deviations to be debited to account 20 "Main production":

Off \u003d \u003d 73 160 rub. 16.14% \u003d 11,808 rubles.

9. We write off the amount of positive deviations in the debit of account 20:

RUB 11 808

10. Determine the final balance on account 16 "Deviation in the value of material assets" in the generally established order:

With con \u003d 4 750 rubles. + 13 090 rub. - 11 808 rubles. \u003d RUB 6,032

11. Determine the actual costs of materials written off to the debit of account 20:

ФЗ \u003d 28,900 rubles. + 44 260 rub. + 11 808 rub. \u003d RUB 84 968

It should be noted that the amount of deviations accounted for on account 16 "Deviation in the value of material assets" are subject to debiting from it in all directions of movement of materials from account 10 "Materials". The accounting procedure in this case is described in the following example.

Example 2. For April, there is the following information on the movement of materials (Table 2).

table 2

rub.

During the reporting period, operations were carried out to write off materials at discount prices, shown in table. 3.

Table 3

APRIL CONSUMPTION

Let's determine the actual cost of materials written off in all directions of material disposal.

1. Calculate the percentage of deviations of the actual cost of procurement of materials from the book price:

.

2. Determine the amount of deviations to be written off:

into account 20

D-t count. 20 "Main production",

Kit count. 16 "Deviation in the value of material assets"

RUB 8,773.4 (192 400 rubles. · 4.56%);

into account 26

D-t count. 26 "General expenses",

Kit count. 16 "Deviation in the value of material assets"

RUB 1,084.8 (23 790 rubles 4.56%);

to account 44

D-t count. 44 "Costs of sale",

Kit count. 16 "Deviation in the value of material assets"

RUB 1,589.6 (34 860 rubles · 4.56%);

to account 94

D-t count. 94 "Shortages and losses from damage to values",

Kit count. 16 "Deviation in the value of material assets"

RUB 383.1 (RUB 8,400 4.56%);

to the account 91-2

D-t count. 91-2 "Other expenses",

Kit count. 16 "Deviation in the value of material assets"

RUB 855 (RUB 18,750 4.56%).

3. Determine the total amount of deviations to be debited from account 16 "Deviation in the value of material assets":

Off \u003d 278 200 rubles. 4.56% \u003d 12 685.9 rubles.

E. V. Kontonistova,

lawyer of the consulting group "What to do Consult"

The debit of account 15 "Procurement and acquisition of material assets" includes the purchase value of inventories for which the organization received the settlement documents of suppliers.

In this case, records are made in correspondence with accounts 60 "Settlements with suppliers and contractors", 20 "Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", 76 "Settlements with various debtors and creditors", etc. ... depending on where these or those values \u200b\u200bcame from, and on the nature of the costs for the procurement and delivery of inventories in the organization.

In the credit of account 15 "Procurement and acquisition of material assets" in correspondence with account 10 "Materials" includes the cost of actually received by the organization and recorded inventories.

The amount of the difference in the value of the purchased inventories, calculated at the actual cost

acquisition (procurement), and accounting prices is debited from account 15 "Procurement and acquisition of material assets" to account 16 "Deviation in the cost of material assets".

The balance of account 15 "Procurement and acquisition of material assets" at the end of the month shows the presence of inventories in transit.

In clause 5 of PBU 5/01, it is noted that inventories are accepted for accounting at their actual cost.

The actual cost of inventories purchased for a fee is the amount of the organization's actual acquisition costs, excluding value added tax and other recoverable taxes (except as otherwise provided by law).

Clause 6 of PBU 5/01 lists the composition of costs for the acquisition of inventories: amounts paid to the seller, as well as for information and consulting services related to the purchase of inventories, customs duties, costs of procurement and delivery of inventories to the place of their use and others. The above costs are incurred, as a rule, at a time. Therefore, in order to form the cost of inventories, a calculation account is needed, at the debit of which all costs associated with the purchase of inventories would be recorded.

If for the formation of the cost of non-current assets (fixed assets, intangible assets) account 08 "Investments in fixed assets", Then to form the cost of current assets (materials, goods, etc.), account 15" Procurement and acquisition of material assets "is used. The debit of account 15 collects all the costs associated with the purchase of inventories, with crediting the corresponding accounts (60, 71, 76, etc.), depending on where these or those values \u200b\u200bcame from, and on the nature of the costs. For example, if the seller shipped the values \u200b\u200bto the buyer and the ownership of them passed to the buyer, then the latter must reflect their purchase value on the debit of account 15 "Procurement and acquisition of material assets" and credit account 60 "Settlements with suppliers and contractors" (although the values \u200b\u200bare not yet arrived at the buyer's warehouse). Therefore, the indication that only the purchase value of inventories is included in the debit of account 15 "Procurement and acquisition of material assets" (see paragraph 2 of the explanations to this account in the Instructions for using the Chart of Accounts) loses its meaning. After

all costs related to a particular batch of material assets will be reflected in the debit of account 15 "Procurement and acquisition of material assets", i.e. formed their cost, and these values \u200b\u200bwill go to the warehouse, account 15 "Procurement and acquisition of material assets" is credited with debit accounts for inventories (07, 10, 41, etc.). In this regard, the statement in the explanations to this account in the Instructions for the Application of the Chart of Accounts is erroneous that this account is credited only in correspondence with account 10 "Materials". Hence, the balance of account 15 "Procurement and acquisition of material assets" shows the amount of costs for the acquisition of values \u200b\u200bthat have not yet arrived at the warehouse of the enterprise.

In clause 13 of PBU 5/01 it is written: "the organization of trade can include the costs of procurement and delivery of goods to central warehouses (bases), made before their transfer to sale, can be included in the distribution costs." The aforementioned costs include the costs of delivering inventories to the place of their use (if they are not included in the price of inventories established by the contract), insurance, maintenance of the organization's procurement and storage facilities, costs of paying interest on supplier loans ( commercial loan) and borrowed funds, etc. Thus, the costs of procurement and delivery of goods, depending on accounting policies can or be included in the cost of goods, i.e. ultimately to the debit of account 41 "Goods", or written off to distribution costs (to the debit of account 44 "Costs of sale").

The function of account 15 "Procurement and acquisition of material assets" as a calculation is not fully implemented. This is due to the fact that, according to the official comments to this account, “the debit of account 15“ Procurement and acquisition of material assets ”includes the purchase value of inventories for which the organization received settlement documents from suppliers”.

At the time of the actual receipt of materials, an entry must be made on the debit of account 10 "Materials" and the credit of account 15 "Procurement and acquisition of material values". But documents on the costs associated with the acquisition and procurement of materials may come after the actual posting of material assets. Consequently, on account 10 "Materials" values \u200b\u200bcannot be capitalized at the actual costs of their acquisition and procurement.

It was noted above that account 15 is credited for the actual cost of the inventories received by the organization.

Therefore, to account for these stocks, in some cases, pre-established book prices are used, which makes it possible to make an entry on the debit of the accounting accounts of these valuables and the credit of account 15 "Procurement and acquisition of material valuables" at the cost at discount prices when posting the material assets received at the warehouse. According to clause 80 of the Methodological Guidelines for the accounting of inventories, the following are used as accounting prices:

Negotiated prices. The composition of transport and procurement costs includes all other costs included in the actual cost of materials;

The actual cost of materials according to the data of the previous month or the reporting period (reporting year), The composition of transportation and procurement costs includes deviations between the actual cost of materials this month and their book price;

Planned and calculated prices. The composition of transportation and procurement costs includes deviations of contractual prices from the planned and calculated ones. Planned and estimated prices are developed and approved by the organization in relation to the level of the actual cost of the relevant materials;

Average group price. The composition of transportation and procurement costs includes the difference between the actual cost of materials and the average price of the group. The average price of a group can be set in cases where the nomenclature numbers of materials are consolidated by combining several sizes, grades, types of homogeneous materials with insignificant fluctuations in prices into one nomenclature number.

In case of significant deviations of the planned and estimated prices and average prices from market prices, they are subject to revision. Moreover, the level of materiality in in this case set no more than 10%.

As a result, a balance appears on this account, showing the difference in the value of the purchased inventories, calculated in the actual cost of procurement and discount prices. This balance can be:

a) debit - if the actual cost is higher than the accounting one;

b) credit - if the actual cost is lower than the accounting one. This difference is written off to account 16 "Deviation in the value of material assets" by the following entries:

D-t count. 16 "Deviation in the value of material assets" К-тсч. 15 "Procurement and acquisition of material assets" - for the amount of excess of the actual cost of inventories over the cost at book prices;

D-t count. 15 "Procurement and acquisition of material assets"

Kit count. 16 "Deviation in the cost of material assets" - for the amount of excess of the cost of inventories at book prices over their actual cost.

Bye-Laws on Recording Issues accounting there are no capitalization operations for material assets if the documents were not received upon the actual receipt of materials. The question remains: is it necessary to reflect on account 15 "Procurement and acquisition of material assets" the materials actually received at the warehouse of the enterprise? If it is not necessary, then it is required to establish with which account the account 10 "Materials" will correspond when the actual receipt of materials at the enterprise is reflected in the accounting records? Of course, these postings are only relevant for deliveries that are not invoiced at the end of the reporting period. In other words, if, according to the Instructions for the application of the Chart of Accounts, "the balance of account 15" Procurement and acquisition of material assets "at the end of the month shows the presence of inventories in transit", i.e. materials for which documents or information on the transfer of ownership of these goods have been received, then on which account should materials that were actually recorded, but for which documents have not yet been received?

The company has the right to independently determine the accounting procedure for such materials. There can be at least two solutions.

First option. For materials actually entered into the warehouses of the enterprise, but for which settlement documents have not been received, a special subaccount “Uninvoiced deliveries” is opened to account 10 “Materials”. Capitalization transactions of these materials can be reflected on the accounting accounts as follows:

D-t count. 10 "Materials", subaccount "Non-invoiced deliveries" Kt account. 60 "Settlements with suppliers and contractors."

In the next reporting period, you must make a reversal entry for the capitalization of materials in the previous reporting period and a material acceptance entry as usual.

Second option. Materials actually entered into the warehouses of the enterprise, but for which settlement documents have not been received, are reflected on account 15 "Procurement and acquisition of material assets" in correspondence with account 60 "Settlements with suppliers and contractors" in the estimate according to which they are written off to the debit of the account 10 "Materials". However, to account for these materials on account 10 "Materials", there must also be a subaccount "Uninvoiced deliveries". In the reporting period, as the documents are received, either an additional entry should be made on the debit of account 15 "Procurement and acquisition of material assets" and the credit of account 60 "Settlements with suppliers and contractors", if the supplier's actual prices are higher than the accounting ones, or a reversal entry if the supplier's prices are less accounting.

According to clause 26 of PBU 5/01, "inventories belonging to the organization, but being in transit, or transferred to the buyer on security, are accounted for in accounting in the assessment provided for in the contract, with subsequent clarification of the actual cost." Therefore, in the event that the purchase prices of materials are not known at the time of the actual posting of materials, subsequently the accounting prices can be adjusted.

When compiling the balance sheet, the balance of account 15 "Procurement and acquisition of material assets" is added to the cost of inventories balances reflected in the corresponding articles of the "Inventories" group ("Raw materials, materials and other similar values", "Finished products and goods for resale", etc. ).

One of the most significant places in the economic life of the organization is occupied by inventories (MPZ). Taking them into account allows you to assess the real needs of the enterprise. The cost of the refinery is transferred entirely to the production of goods or the provision of services. In this article, we will break down account 15, basic postings, and practical examples.

Composition of inventories

Business entities periodically need materials that can participate in the main production, use for auxiliary needs of the enterprise, including management.

For accounting of stocks in organizations use accounting account 10. Depending on the characteristics of inventories, capitalization is carried out to different sub-accounts.

Table. Material classification

Account 15 in accounting. Material accounting

Refineries represent materials, raw materials for the manufacture of products, and goods for sale can also be found. The receipt of materials is carried out in different ways, among which the following are distinguished:

• own production;
• purchase from suppliers for a fee;
• gratuitous receipt;
• receiving as a contribution to the Criminal Code;
• receipt by other means.

It is allowed to take into account the materials received by the organization both at their actual cost, and at discount prices.

Acquisition costs are taken into account in determining the actual cost. If the organization resorts to accounting prices, then the use of the following accounts is relevant: account 15, which shows information about the procurement and purchase of inventories, and account 16, which reflects the deviation in the cost of inventories.

The chosen method should be consolidated in the accounting policy of the organization. If materials are recorded on the basis of data on the actual cost of acquisition, the following entries are made when inventories are received:

Dt 10 - Kt 60 - materials have been received from the supplier (the purchase price is reflected).

Dt 19 - Kt 60 - highlighted input VAT upon receipt of materials.

Dt 68 - Kt 19 - input VAT is accepted for deduction.

Дт 60 - Кт 51, 71 - the debt for materials to the supplier has been repaid.

Using account 15 in accounting

Often in their activities, organizations prefer to take into account the received inventories at discount prices. The procedure for their determination, which also needs to be reflected in the accounting policy, indicating the level of their materiality, may be as follows:

• the supplier's price is taken as the accounting price;
• Inventories are accrued on the fact of the cost of the previous periods;
• the accepted fixed value is used as the discount price.

If there is a significant deviation of the accounting prices from the level of market indicators (usually more than 10%), then they are subject to revision.

The use of accounting prices in determining the cost of inventories involves the use of account 15 in the accounting, which collects all information about the real cost of the purchase.

Dt 15 - Kt 60 - purchase of materials from the supplier (purchase price).

Dt 19 - Kt 60 - input VAT reflected.

Dt 68 - Kt 19 - tax deduction.

Dt 60 - Kt 51 - materials paid for.

Dt 10 - Kt 15 - the purchased goods arrived at the warehouse.

The debit of account 15 reflects data on the actual cost of inventories. The idea of \u200b\u200bthe discount prices of a certain group of materials is given by account 15 credit.

To fix the deviation of the discount price from the actual costs incurred, account 16 is used.

Dt 15 - Kt 16 - the posting shows the amount of excess of the accepted discount price from the actual one.

In the opposite situation, when the accounting price is less than the actual acquisition costs, the following entry is made:

Dt 16 - Kt 15.

Write-off of deviations in the cost of materials. Postings

The difference between actual and book prices is reflected using accounts 15 and 16. All amounts of deviations from the real cost ultimately affect the cost accounts in production or sale (44, 20, 26).

At discount prices that are less than the real cost, a positive balance accumulates, which is used in the formation of an expense account. If the discount prices are higher than the purchase prices, the negative balance on account 16 is canceled in this case.

The posting to the final determination of price variances is as follows:

Dt 44 (20, 26) - CT 16.

Example ... What transactions are required to reflect the following transactions? The organization purchased 50 materials for the amount of 14,750 rubles, including 18% VAT. The accepted accounting price for this product group is 230 rubles.

Dt 15 - Kt 60 - (12,500 rubles) purchase of goods. Material price (actual cost) for 1 unit is 250 rubles.

Dt 10 - Kt 15 - (11,500 rubles) materials were entered into the warehouse at discount prices.

Dt 16 - Kt 15 - (1,000 rubles) the difference between the excess of the actual price over the accounting one is reflected.

Dt 26 - Kt 10 - (11,500 rubles) the cost of the refinery is reflected in the expenses.

Dt 26 - Kt 16 - (1,000 rubles) the amount in the deviation of the actual price was written off to expenses.

If, according to the conditions, the discount price is higher than the actual one, is 260 rubles, then the entries in the accounting are as follows:

Dt 15 - Kt 60 - (12,500 rubles) purchase of goods. The price of material for 1 unit is 250 rubles.

Dt 19 - Kt 60 - (RUB 2,250) input VAT allocated.

Dt 10 - Kt 15 - (13,000 rubles) materials were entered into the warehouse at discount prices.

Дт 15 - Кт 16 - (500 rubles) the difference between the excess of the book prices over the prime cost is reflected.

Dt 60 - Kt 51 - (14,750 rubles) materials paid to the supplier.

Dt 68 - Kt 19 - (2,250 rubles) input VAT is deducted.

Dt 26 - Kt 10 - (13,000 rubles) the cost of the inventories is reflected in the expenses.

Dt 26 - Kt 16 - (-500 rubles - reversal) the amount in the deviation of the actual price is written off to expenses.

The organization can keep records of the acquisition of materials and goods both directly on accounts 10 "Materials" and 41 "Goods", respectively, and by pre-collecting the costs for the procurement and purchase of inventories (inventories) on a separate account. For these purposes, the Chart of accounts of accounting and the Instructions for its application provides for an active account 15 "Procurement and acquisition of material assets" (). Often account 15 is used to account for imports of tangible assets, when the acquisition process and, therefore, the formation of the value of stocks is usually relatively long.

Accounting on account 15

When using account 15, the debit includes the purchase value of the inventories, for which the organization received the settlement documents of the suppliers. Depending on where the material assets came from, as well as on the nature of the costs of procurement and delivery of inventories, the debit entries for account 15 may be as follows (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Account debit 15 - Credit of accounts 60 "Settlements with suppliers and contractors", 76 "Settlements with various debtors and creditors", 71 "Settlements with accountable persons", 20 "Main production", 23 "Auxiliary production", etc.

The actual received and capitalized inventories are debited from the credit of account 15:

Debit of accounts 10 "Materials", 41 "Goods" - Credit of account 15

If the organization keeps records of materials or goods at discount prices, then the debit of accounts 10, 41 reflects the accounting value of such inventories. And the deviation of the actual cost of acquisition (procurement) from the book prices is debit to account 16:

Debit account 16 "Deviation in the value of material assets" - Credit account 15

If the book value of inventories exceeds the actual cost of purchasing inventory, the difference in the specified transaction is reversed:

Account debit 16 - Account credit 15 STEPNO

The deviation accounted for on account 16 is subsequently written off to the debit of the same accounts where inventories will be attributed at book value.

The debit balance of account 15 at the end of the month shows the presence of inventories in transit.

IN balance sheet account balance 15 per reporting date reflected in line 1210 "Inventories" (Order of the Ministry of Finance dated 02.07.2010 No. 66n).

But here it must be borne in mind that the Chart of accounts of accounting and the Instructions for its use allow the use of account 15, including for accounting for the acquisition of equipment for installation, which will be further accounted for. In this case, the balance of account 15 attributable to such equipment will be reflected at the reporting date not on line 1210, but on line 1190 "Other non-current assets"

1. - Posting of materials received from suppliers: D-t 10 K-t 60

VAT on capitalized materials: D-t 19 K-t 60

It should be noted that materials received from suppliers are received regardless of when they arrived - before or after receipt of settlement documents. The cost of paid materials that are in transit or have not been removed from the supplier's warehouse as of the end of the month is reflected:

D-t 10 K-t 60 At the beginning of the next month, these amounts are reversed, and in the current accounting it is shown as accounts receivable supplier, which is paid off as the materials are posted to the warehouse.

2. When materials are received from other sources:

a) receipt of MPZ from own production reflected at the actual cost of production: D-t 10 K-t 20, 23

b) purchase of inventories through accountable persons: D-t 10 K-t 71

c) receipt as a contribution to authorized capital at the agreed cost without VAT: D-t 10 K-t 75

d) receipt of inventories from dismantling of liquidated fixed assets, waste from production, etc. at the price of possible use: D-t 10 K-t 91, 20, 23

e) receipt of inventories by barter:

D-t 62 K-t 90/1 - for the amount of goods, products, materials shipped at a price including VAT;

D-t 90/3 K-t 68 - the amount of VAT and excise taxes;

D-t 10 K-t 60 - for the amount of invoice acceptance;

D-t 19 K-t 60 - for the amount of VAT;

D-t 60 K-t 62 - for the amount of offset of mutual claims;

D-t 68 K-t 19 - reimbursement from the budget of VAT paid to the supplier.

To reflect the receipt of inventories, the following order journals are used:

No. 6 - inventories received from suppliers;

No. 7 - inventories received through accountable persons;

No. 10/1 - self-generated refinery.

Question: Documenting, accounting and ways to include in the cost of products (works, services) material costs with different assessment methods. ...

Material stocks Is a part of the property that is intended for:

§ use in the manufacture of products, performance of work and provision of services intended for sale, while stocks may be processed and processed;

§ sales;

§ use for management purposes of the organization;

§ capital construction.

MPZ, being the objects of labor, provide, together with the means of labor and labor force the production process of the enterprise in which they are used once. Their cost price is completely transferred to the newly created product.

Accounting for inventories is carried out in the manner established by:

· Regulations on accounting and accounting statements in RF,

· PBU 5/01 "Accounting for inventories",

· Instructions for the use of the Chart of Accounts accounting. accounting of financial and household. activities of the organization.

Documenting.

The primary documents that formalize transactions with materials depend on the types and groups of material values \u200b\u200bthat the organization owns. The forms of the primary documents used must contain all the necessary details.

On the basis of previously concluded supply agreements, the receipt of raw materials, materials, etc. at the enterprise. Together with the received materials, the enterprise receives the following documents: consignment note, invoice, invoice for payment, payment request, specifications, certificates, as well as other accompanying documents. All documents must be completed in accordance with the current rules and on the basis of the supply contract, have clear seals and signatures.

Consignment documents reflect the release of materials for production needs (product manufacturing), for household needs (maintenance of buildings, repair work), the sale to the side of unnecessary materials that are not used in the economic activities of the enterprise. These include: limit fence cards, requirements, invoices.

In addition, powers of attorney are used in accounting to receive material assets, acts of write-off of materials, commodity material reports, warehouse accounting cards, etc.

Accounting.

To summarize information about the availability and movement of raw materials, materials, fuel, etc. values \u200b\u200bapply account 10 "Materials". Materials accepted for safekeeping and processing are accounted for by the balance on account 002 “Inventories accepted for safekeeping. Synthetic accounting of inventories can be maintained in 2 ways: using accounts 15 "Procurement and acquisition of material assets", 16 "Deviation in the cost of material assets" or without their use. Material assets are recorded on synthetic accounts at actual cost or at discount prices. Accounting using accounts 15 and 16 takes place in the case when materials are recorded at accounting prices, and accounting without using these accounts - when accounting is carried out at actual cost.

The actual consumption of materials for production and other needs is reflected:D-t 20,23,25,26, etc. K-t 10

To compile such a boo. records are used "List of distribution of materials", developed on the basis of primary documents on the consumption of inventories (limit fence cards, requirements, etc.).

If the materials were accounted for on account 10 at discount prices, then when they are transferred to production, the deviation recorded on account 16 is written off to the cost accounting accounts: D-t 20,23,25,26, etc. K-t 16

Depending on the accounting policy, an entity may use different methods of writing off the MPZ in production: 1) at the cost of each unit; 2) at the average cost; 3) according to the FIFO method; 4) by the LIFO method.

1) Method of valuation at the cost of each unit it is used for materials and raw materials that are used by the organization in a special order (precious metals and stones, etc.) or for raw materials and materials that cannot replace each other.

2)Assessment of material resources at the average cost traditional for domestic accounting. The average cost for each type (group) of inventories is determined as the quotient of dividing the total cost of the type (group) of inventories by their quantity, including the quantity and cost balances by type of inventory at the beginning of the month and receipt of inventories for the reporting period, which can be written by the formula:

Cfs \u003d (Co + Cs): (Co + Ks),

where Сфс is the average actual cost;

Co - the actual cost of materials at the beginning of the month;

Сз - the actual cost of materials procured in the reporting month;

Ko - the number of materials at the beginning of the month;

Кз - the amount of materials procured per month.

This method of evaluating materials when written off to production provides a relatively even effect on the amount of costs that are taken into account when forming the cost of production.

In the current booze. accounting when using the method of average estimates, it is allowed to use fixed accounting prices, which can be the planned cost of procurement or average purchase prices. In this case, the current movement of inventories is estimated at book prices, and deviations of their actual cost from book prices are accounted for separately and calculated using the following formula:

Σab \u003d Нср х Зпр,

where Нср is the average percentage of deviations;

Zpr is the cost of stocks released into production at discount prices.

where Oo is the initial balance of deviations;

That is the current receipt of deviations;

Oz is the opening balance of stocks;

Tz - current receipt of stocks.

3)With the FIFO method, the receipt and write-off of inventories is carried out in the order of their receipt in the organization, i.e. first, the balance of stock at the beginning of the month is written off, then stocks are written off at the price of the first purchased batch, then at the price of the second batch, etc. in order of priority until the total inventory consumption for the month is received. The use of the FIFO method allows, in conditions of inflation, to reduce the cost of finished products due to the price factor for material resources, and the cost of inventories at the end of the reporting period will be close to current prices, which ensures the reality of their assessment.

4)With the LIFO method the arrival of the purchased materials and raw materials is carried out in the order of their actual receipt, and their write-off into production is carried out at the cost of the last acquisition, i.e. first, the cost of inventory is written off at the price of the last purchased batch, then - at the price of the previous batch, etc. The use of the LIFO method in evaluating raw materials and materials makes it possible to increase production costs, raise prices for finished products and thus, through the proceeds, it is more likely to compensate for the return of working capital, which is depreciated during inflation.

9 Question: Accounting for settlements with suppliers, buyers and various debtors and creditors.

Commodity transactions include buy-sell raw materials, materials, GP, etc. They are taken into account on accounts: 60 "Settlements with suppliers and contractors" and 62 "Settlements with buyers and customers." Non-commodity transactions include settlements with municipal institutions, research educational institutions, etc. They are recorded on account 76 “Settlements with different debtors and creditors.” Non-cash settlements are carried out both for commodity and non-commodity transactions. Currently, organizations can use the following forms of non-cash payments: payment orders, letters of credit, checks, etc. In addition, organizations often use non-cash forms of payments: bills of exchange, offset of mutual claims, etc. The form of payments chosen by the partners is fixed in the agreement.

Account 60 "Settlement with suppliers and contractors"is intended to summarize information about settlements: For received goods and materials, accepted work performed and services consumed, as well as for the delivery or processing of the MC, settlement documents for which are accepted and payable; goods and materials, works, services for which the settlement documents of suppliers have not been received - unbilled deliveries; Surplus goods and materials identified during acceptance; All operations related to settlements for purchased goods and materials are reflected in the account on account 60, regardless of the time of payment. MC for business management. activities, are replenished by supplies by supplier organizations or so on. organizations on the basis of a contract. As the cargo arrives at the warehouse, the storekeeper writes out a receipt order, which is handed over to the account at the register, where it is taxed at the discount prices and, together with the payment order, is registered in the journal-order No. 6 and statement No. 5. Account No. 60 is credited on the cost of accepted to bukh. accounting of goods and materials, works, services in correspondence with accounts for accounting for these values \u200b\u200bor accounts for accounting for the corresponding costs. account 60 entries:1) Advances issued for the expected supply of products from the account - D60 / 2 K51, from the cash desk D60 / 2 K50; 2) Refund of advances D51.50 K60; 3) Posting of received MC at the purchase price less claims D08,10,20,41 K60, for the amount of VAT D19 K60; 4) Overhead costs not included in the actual inventory of goods and materials (excluding VAT) D20,26,44 K60; 5) An advance payment given to the supplier D60 K60 / 2 was credited; Account 62 "Settlements with buyers and customers." It is intended for accounting of payments for shipped products (goods), work performed and services rendered (if the moment of sale is the date of shipment. Entries on account 62 are credited in the journal-order No. 11 and statement No. 16. The organization has correct and timely accounting of the sale of goods, products and services rendered - required condition successful activity. The main primary documents when settling with customers are: invoice, delivery note, payment request, bank statement, payment order to us.

Account No. 62 is debited in correspondence with accounts 90 "Sales", 91 "Other income and expenses" for the amounts for which the settlement documents were presented.

Account No. 62 is credited in correspondence with accounting accounts money on the amounts of payments received, including the amounts of advances and bills received, etc. At the same time, the amounts of advances, the amount of debts secured by bills of exchange are not debited from the account, but are accounted for separately in analytical accounting. Account 76 "Settlements with different debtors and creditors"- it is used for settlements on insurance, claims, executive accounts, deposited salary, due dividends, etc. For this, there are sub-accounts for account 76. Analytical accounting the account 76 is kept in the statement number 7 and additionally for each sub-account such statement is opened. Account 76 entries are made in the journal-order No. 8 with the total for the month. Account76 is debited and credited with accounts 62,68,69,70,71,73,75,79.

10 Question: The concept of intangible assets, their classification and assessment.

Accounting for intangible assets should be organized in accordance with PBU 14/00, it came into force on 01.01.2001. In accordance with it, for the adoption of accounting. accounting for assets as intangible, you must simultaneously fulfill the following conditions:

1) lack of material material structure (physical)

2) the possibility of identification (separation, separation) of the organization from other property

3) use in the manufacture of products, in the performance of work and the provision of services, or management needs

4) use for a long time (useful life over 12 months)

5) the organization does not expect the subsequent resale of this property

6) the ability to bring economic benefits to the organization (income)