If, according to documents, the product is listed in a store or warehouse, but is actually missing, the store needs to write it off and balance the balance. Let's figure out how to do this in different situations.

How to take inventory

The inventory is carried out in order to bring factual and documentary data into conformity. Often, organizations conduct inventory only formally, but inventory is useful because it helps to understand what surpluses and shortages there are, what condition the goods are in, identify ways to reduce costs and tax risks.

When to take an inventory

when transferring property for rent, redemption, sale;

when transforming a state or municipal unitary enterprise;

when preparing annual financial statements;

when changing financially responsible persons;

upon detection of facts of theft, abuse, damage to goods;

in case of a natural disaster, fire or other force majeure;

during liquidation or reorganization of an organization, etc.

What is checked during inventory?

It is mandatory to check:

intangible assets;

fixed assets;

financial investments;

inventory items;

work in progress and deferred expenses;

cash, monetary documents and strict reporting document forms;

settlements with suppliers, buyers, tax authorities and funds, settlements with other debtors (creditors);

reserves for future expenses and payments, estimated reserves;

assets and liabilities of the company.

To learn more

How to write off shortages during inventory

To write off an item that is out of stock, first you need to take inventory. This procedure will help determine the correct amount of shortfalls owed. The method of writing off goods will depend on the cause of the shortage, as well as whether or not the person at fault is identified.

Once the inventory has been completed and the reason for the write-off has been determined, you can:

write off the costs to the norms of natural loss (reserve), and if the person responsible for the shortage is identified, then recover the cost of the goods from him. As a last resort, if the guilty person has not been identified, and the shortage cannot be written off without questions from the tax office, open a criminal case.

Eg, if the shortage of goods corresponds to the norm of natural loss, no one should pay for it. If the shortage is higher than the norm - the guilty person will be held accountable for this. In the latter case, based on the results of the inspection, a document is drawn up in which the culprit is indicated. If the culprit cannot be determined, then the shortage will be written off as a loss to the company.

The LiteBox online cash register with a cash register program and inventory system helps you keep track of balances in real time. You can group the remaining goods (by manufacturer and other criteria), unload them in parts (for example, only dairy products) and carry out partial reconciliation without closing the store during hours when there are no customers. This allows you to save time and money on paying employees.

Creating an “Inventory” document in the LiteBox inventory system

How to write off expired goods

Article 472 of the Civil Code of the Russian Federation defines ban on the sale of expired goods. Stores that sell perishable goods (for example, food) most often encounter “overdue” write-offs. But sometimes the need to write off a product that has become unusable also appears in other organizations: for example, when selling cosmetics or medicines that are supposed to be disposed of after their expiration date.

When writing off, use the TORG-15 form to document the fact of damage and TORG-16 to record the withdrawal from circulation and the decision on destruction or disposal. TORG-15 is created in triplicate and submitted for signature to the participants of the inventory commission, which includes a representative of management, a financially responsible person and, if necessary, a representative of sanitary supervision. One copy is transferred to the accounting department to write off losses from the financially responsible person, the second is given to the financially responsible person, and the third is left in the unit being inspected.

Creating a document “Write-off of goods” in the LiteBox commodity accounting system

In the LiteBox system (starting from version 2.9.3), labeled alcohol products are written off in accordance with the requirements of Rosalkogol. At the same time, there is a ban on repeated write-off of products with the same excise stamp.

LiteBox automatically sends a request to the accounting journal, which is maintained in the program based on sales and write-offs at the cash register. If this excise stamp was already indicated in previously issued write-off documents (starting from EGAIS version 2.9.3), the system will notify the user.

How to write off a product if it has become unusable

During the inventory, damaged and expired goods may be identified, which are subject to seizure and deregistration.

The write-off of goods depends on the reasons why they are subject to disposal:

after expiration date;

• due to the fault of the employee;

• due to an unforeseen situation (fire, accident, flood, etc.).

How to write off a “non-existent” product from the warehouse?A write-off report must be drawn up for goods that are unfit for sale. The document indicates the name of the product according to the approved nomenclature, quantity, location of the product at the end of the shelf life (address of the retail outlet). You also need to indicate how the goods will be eliminated from circulation after write-off: they will be recycled, destroyed or returned to the supplier.

For write-off, the same forms are used as for expired goods - in the TORG-15 form the fact of damage to the goods is recorded, and in the TORG-16 form - its withdrawal from circulation and a decision on the method of liquidation.

Write-off report in the LiteBox inventory system

How to write off product samples

Write-off of samples must also be taken into account and carried out according to documents. If they are transferred free of charge to partners, sales agents, or displayed on store shelves, the accountant creates a subaccount for this in the “Goods” account.

The transfer of samples is issued with an invoice for the release of materials in the form M-15. Documents are drawn up in accordance with the agreement with the future client. To do this, you can draw up an agreement or do without it. In the second case, you need to draw up primary documents for the transfer and acceptance of samples, and indicate the reasons for this transfer in internal documents.

If samples are needed in order to organize a tasting, fill out an invoice in the TORG-13 form (for internal movement) and save it for reporting. The document is signed by an employee who gives tasting samples to store visitors.

Organizations that sell food products, whether catering or retail, quite often face the fact of damage to their goods. Firstly, products have a certain, often short, shelf life, and secondly, they require special storage conditions, which cannot always be observed. The legislation of the Russian Federation prohibits the sale of spoiled food products, which means they must be disposed of. Many of the above companies use the simplified tax system. How such an organization can properly remove illiquid goods from the shelves will be discussed in our article.

For trade and catering organizations, damaged goods are a common occurrence. Its deterioration can be due to various reasons, one of which is violation of storage conditions.

We process damaged goods

So, if a product accepted for accounting with an unexpired shelf life has deteriorated as a result of improper storage, then this fact must be confirmed by conducting an inventory. This rule applies to absolutely all organizations, regardless of the chosen taxation system.
During the inventory, inventory items are necessarily recalculated, reweighed or remeasured, that is, their actual availability is checked. The received data is documented in an inventory list (form N INV-3).
Next, based on the accounting data and inventory list, a matching statement is drawn up (form N INV-19), which reflects the identified discrepancies. Simultaneously with the above documents, an act of damage (form N TORG-15) and an act of write-off of goods (form N TORG-16) are drawn up for the cost of spoiled food products.
Let us remind you that currently the use of these primary accounting documents is advisory in nature. The organization has the right to use independently developed document forms, provided that they contain details that are required to be filled out (clause 2 of article 9 of the Federal Law of December 6, 2011 N 402-FZ).

We reflect damage to goods in accounting

Please note that the list of expenses taken into account when calculating the single tax according to the simplified tax system is closed. In the Tax Code of the Russian Federation, costs in the form of the cost of damaged goods are not indicated, and, therefore, the costs of its acquisition are not included in the single tax base. Financial departments also share a similar opinion (for example, Letter of the Ministry of Finance of Russia dated May 12, 2014 N 03-11-06/2/22114). However, tax legislation does not prohibit “simplers” from including damaged goods in expenses within the limits of natural loss norms approved in the prescribed manner (clause 5, clause 1, article 346.16, subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation).
Natural loss norms are used to determine the maximum amount of irrecoverable losses from shortages (damage) of inventories. This takes into account the technological conditions of transportation and storage of metallurgical products, as well as climatic and seasonal factors affecting natural loss. These standards are developed by ministries and departments of the relevant sectors of the economy and are subject to revision as necessary, but at least once every five years (Resolution of the Government of the Russian Federation of November 12, 2002 N 814).
For food products, the norms of natural loss were approved by Order of the Ministry of Industry and Trade of Russia dated 03/01/2013 N 252. To calculate commodity losses due to natural loss, you can use the following formula (Methodological recommendations, approved by the Letter of the RF Committee on Trade dated 07/10/1996 N 1-794/32- 5, Letter of the Ministry of Trade of the RSFSR dated May 21, 1987 N 085):

E = T x H: 100,

where T is the cost (weight) of the goods sold;
N - rate of natural loss, %.
Since it is impossible to write off goods within the specified standards without conducting an inventory, when calculating losses, it is advisable to take the cost of goods sold for the inter-inventory period. Please note that if the product item is not indicated in Order of the Ministry of Industry and Trade of Russia dated March 1, 2013 N 252, then damaged goods cannot be taken into account within the limits of natural loss. In this case, the cost of the illiquid property is recovered from the guilty parties, if any, or written off at the expense of the organization.

The perpetrators have not been identified

If the fact of damage to the goods is established, but the culprit is not, then losses in excess of loss norms are taken into account as expenses that do not reduce the taxable base for the single tax.

Example 1. Voskhod LLC provides catering services and applies the simplified tax system with the object of taxation “income minus expenses”. On June 1 of this year, the organization purchased 30 kg of cauliflower. On June 15, the product was found to be damaged. However, the perpetrators were not identified. The inventory commission found that 6 kg of cabbage were spoiled and should be written off. The cost of one kg of cabbage is 150 rubles. During the inter-inventory period, 20 kg of product were released. The natural kill rate for cauliflower stored in the warehouses of catering enterprises is 1.2% in the summer.
The following entries must be made in the accounting records of the organization:
Debit 94 Credit 10
- 900 rub. (RUB 150 x 6 kg) - the cost of spoiled cauliflower has been written off;
Debit 20 Credit 94
- 36 rub. (150 rub. x 20 kg x 1.2: 100) - the cost of cauliflower was written off within the limits of natural loss;
Debit 91 Credit 94
- 864 rub. (900 rubles - 36 rubles) - the cost of spoiled cabbage was written off in excess of the norms of natural loss.

Since the perpetrators were not identified, the cost exceeding the norm was 864 rubles. included in non-operating expenses. And losses within the limits of natural loss (36 rubles) should be reflected in the book of income and expenses for the second quarter.

The goods are damaged due to the fault of the financially responsible person

If the goods are damaged due to the fault of a financially responsible person, then the amount of compensation for damage is reflected in non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation). The amount of damage to goods within the limits of natural loss norms is attributed to production or distribution costs, and the amount in excess of the norms is attributed to the guilty parties.

Example 2. LLC "Imbir" is engaged in the retail trade of vegetables and fruits in Moscow and applies the simplified tax system with the object of taxation "income minus expenses." On June 1 of this year, the organization purchased 50 kg of cauliflower. On June 15, product damage was discovered due to violation of storage conditions. The culprit has been identified - storekeeper E.A. Morozov. According to the inventory commission, 10 kg of product were damaged and must be written off. During the inter-inventory period, 30 kg of product were sold. The cost of 1 kg of cabbage is 100 rubles, the product was stored in an unrefrigerated warehouse. Moscow is located in the second climate zone. The store is not a supermarket and is not suitable for long-term storage of goods. The rate of natural loss for cauliflower during short-term storage is 2.1% in summer.
Debit 94 Credit 41
- 1000 rub. (RUB 100 x 10 kg) - the cost of spoiled cauliflower has been written off;
Debit 44 Credit 94
- 63 rub. (100 rubles x 30 kg x 2.1: 100) - the cost of cauliflower was written off within the limits of natural loss;
Debit 73 Credit 94
- 937 rub. (1000 rubles - 63 rubles) - the amount of losses exceeding the norm is attributed to the perpetrators;
Debit 50 Credit 73
- 937 rub. - the guilty person (storekeeper Morozov E.A.) deposited funds into the cash register.

The amount of compensated damage (937 rubles) is included in taxable income on the date of actual receipt of money at the organization’s cash desk or to its current account (clause 1 of article 346.15 and clause 3 of article 250 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 02/27/2013 N 03-11-06/2/5588).

We discount the goods

However, a situation may arise when the product has not yet deteriorated, but has already lost its original qualities. Such a product can still be sold by first discounting it. In this case, it is also necessary to make an inventory and draw up an act for the revaluation of goods (according to form N TORG-15 or according to a form developed by the organization).

Example 3. LLC "Ginger" is engaged in the retail trade of vegetables and fruits and applies the simplified tax system with the object of taxation "income - expenses". In July of this year, the organization purchased 100 kg of raspberries, the actual cost of which was 150 rubles. for 1 kg. The selling price of 1 kg of product was 200 rubles. Due to hot weather, the marketability of the berries deteriorated, but the culprits were not identified. In this regard, the organization made a markdown for the entire amount of the trade margin. After the price was reduced, all raspberries were sold.
For the discounted goods, an act of revaluation of goods was drawn up in form N TORG-15.
Based on the receipt documents and the act of revaluation of goods, the accountant needs to make the following entries:
Debit 41 Credit 60
- 15,000 rub. (150 rub. x 100 kg) - the actual cost of raspberries is reflected;
Debit 41 Credit 42
- 5000 rub. ((200 rub. - 150 rub.) x 100 kg) - the amount of the trade margin is reflected;
Debit 41 Credit 42
- 5000 rub. - the trade margin attributable to discounted goods was reversed;
Debit 62 Credit 90
- 15,000 rub. - revenue from retail sales of raspberries is reflected;
Debit 90 Credit 41
- 15,000 rub. - the sales value of sold raspberries is written off.

Any write-off of property as a result of events beyond the control of the organization (for example, due to damage, battle, theft, natural disaster, etc.) must be documented. The write-off of damaged goods is documented in an act, for example, in the TORG-15 or TORG-16 form.

Accounting: procedure for writing off goods

The procedure for writing off the subject goods will depend on the reasons as a result of which it was damaged or became unsuitable for use. However, in any case, the cost of products is reflected as a shortage in the debit of account 94 “Shortages and losses from damage to valuables” (Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n). If it is determined that storage conditions have been violated, its damage shall be attributed to the person at fault. In such a situation, the amount of the deficiency in the part reimbursed by the employee is written off to account 73-2 “Calculations for compensation of material damage.” If a product has become unsuitable for use as a result of its expiration date, then its price is written off as expenses in the debit of account 91-2 “Other expenses”. The accounting records of a trading company will look like this:

Debit 94   Credit 41
- the cost of damaged (overdue) goods is written off;

Debit 73-2   Credit 94
- the cost of the damaged goods is written off at the expense of the guilty parties;

Debit 50 (51)   Credit 73-2
- the cost of the damaged goods was recovered from the guilty parties;

Debit 91-2   Credit 94
- the cost of expired goods is written off;

Debit 44   Credit 94
- the cost of damaged goods is written off within the limits of natural loss.

Tax accounting: calculation of income tax

EXAMPLE. WRITTEN OFF DAMAGED GOODS IN THE ABSENCE OF GUILTY PERSONS

The store transfers a unit of goods to the sales area for display decoration. The product was purchased at a price of RUB 3,540. (including VAT 540 rub.). After some time, the goods are considered completely damaged and written off. There are no employees at fault. In the company's accounting, transactions should be reflected as follows.

When purchasing a product:

Debit 41   Credit 60
- 3000 rub. – goods have been received (3540 – 540) (supplier’s shipping documents, goods acceptance certificate);

Debit 19   Credit 60
- 540 rub. – reflects the amount of VAT presented (invoice);

Debit 68/VAT   Credit 19
- 540 rub. – the submitted VAT (invoice) has been accepted for deduction;

Debit 60   Credit 51
- 3540 rub. – payment has been made to the supplier (bank account statement).

If a damaged product is identified:

Debit 94   Credit 41
- 3000 rub. – the cost of damaged goods is written off (act of damage, damage, scrap goods and materials);

Debit 44   Credit 94
- 3000 rub. – the amount of determined losses is included in the cost of sales (accounting statement).

By mutual agreement

Emma Yagudina, leading auditor at CityAudit, says:

“Most often, the write-off of damaged goods occurs after inventory or unplanned audits. This is especially true for large retail outlets and chain hypermarkets. The volume of goods on them is simply enormous, and it is impossible to monitor its integrity. Some employers apply punitive measures to financially responsible persons, “blaming” them for shortages, damage and scrap of products and thereby covering losses. Is it always possible to find the culprit? Of course not. This is where so-called collective responsibility comes into play. In fact, the company's losses are covered by workers' wages. There are often cases when an employee was not even present when property was damaged, but due to the team agreement, the shortfall will be deducted from his salary.

Any organization acquires materials for the company’s activities not for their own sake. And the purchased valuables will not lie dead weight in the warehouse for the director to admire. They are intended for use in production, sales or administrative purposes. Therefore, purchased materials are subsequently consumed in production.

However, in the warehouse the storekeeper or warehouse manager is responsible for them, and the materials are taken into account on account 10. When the materials leave the warehouse, the situation will change: the account and the responsible person will change. In this article we will analyze the write-off of materials with step-by-step instructions for this procedure for you.

1. Accounting entries for writing off materials

2. Registration of write-off of materials

3. Write-off of materials - step-by-step instructions if not everything is consumed

4. Standards for writing off materials for production

5. Example of a write-off act

6. Methods for writing off materials for production

7. Option No. 1 – average cost

8. Option No. 2 – FIFO method

9. Option No. 3 – at the cost of each unit

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will look at write-offs of materials in more detail than in the video later in the article.

1. Accounting entries for writing off materials

So, let's start by determining where the purchased materials can be sent. It should be noted that materials are truly ubiquitous and there are ways to, as they say, “plug a hole” in any problem area of ​​the organization:

• - serve as the basis for the production of products
• - be an auxiliary consumable material in the production process
• — perform the function of packaging finished products
• - used for the needs of the administration in the management process
• — assist in the liquidation of decommissioned fixed assets
• - used for the construction of new fixed assets, etc.

And the accounting entries for writing off materials depend on what materials are released from the warehouse for:

Debit 20"Primary production" - Credit 10– raw materials were released for production

Debit 23"Auxiliary production" - Credit 10– materials were sent to the repair shop

Debit 25"General production expenses" - Credit 10– rags and gloves were provided to the cleaning lady servicing the workshop

Debit 26"General running costs" - Credit 10– paper for office equipment was issued to the accountant

Debit 44"Sales expenses" – Credit 10– containers for packaging finished products were issued

Debit 91-2"Other expenses" - Credit 10– materials were released for the liquidation of fixed assets

It is also possible for a situation where it is discovered that the materials listed in the accounts are actually missing. Those. there is a shortage. For such a case, there is also an accounting entry:

Debit 94“Shortages and losses from damage to valuables” – Credit 10– missing materials written off

2. Registration of write-off of materials

Any business transaction is accompanied by the preparation of a primary accounting document, and write-off of materials is no exception. The step-by-step instructions in the next paragraph contain the study of the primary documents that accompany the write-off process.

Currently, any commercial organization has the right to independently determine the set of documents that will be used to formalize the write-off of materials, so the registration of write-off of materials may vary from organization to organization.

The main thing is that the documents used are approved as part of the accounting policy and contain all the mandatory details provided for in Article 9 of Law No. 402-FZ “On Accounting”.

Standard forms that can be used when writing off materials (approved by Resolution of the State Statistics Committee of October 30, 1997 No. 71a):

• — demand-invoice (Form No. M-11) is applied if the organization has no limits on receiving materials
• — limit-fence card (Form No. M-8) is applied if the organization has established limits on the write-off of materials
• — invoice for the issue of materials to the side (Form No. M-15) is applied to another separate division of the organization.

The organization can modify these forms - remove unnecessary details and add details that the organization needs.

The invoice requirement is suitable for accounting for the movement of material assets within an organization, between financially responsible persons or structural divisions.

The invoice in two copies is drawn up by the financially responsible person of the structural unit handing over material assets. One copy serves as the basis for the handing over unit to write off valuables, and the second copy serves as the basis for the receiving unit for the receipt of valuables.

3. Write-off of materials step-by-step instructions if not everything is consumed

Usually, when preparing these documents, it is assumed that the released materials were immediately used for their intended purpose, which means they are accompanied by the postings that we discussed above - for credit 10 of the account and debit 20, 25, 26, etc.

But this does not always happen, especially in large production. Materials transferred to the work site or workshop may not be immediately used in production. In fact, they simply “move” from one storage location to another. In addition, when dispensing materials, it is not always known what type of product they are intended for.

Therefore, those materials that are released from the warehouse but not consumed should not be taken into account as expenses of the current month, neither in accounting nor in tax accounting for income tax. What to do in this case, how to write off materials, step by step instructions below.

In such situations, the release of materials from the warehouse to the production department should be reflected as an internal movement, using a separate subaccount to account 10, for example, “Materials in the workshop.” And at the end of the month, another document is drawn up - a materials consumption act, where the direction of materials consumption will already be visible. And at this moment the materials will be written off.

Such tracking of material consumption will allow you to achieve greater reliability in accounting and correctly calculate income tax.

Please note that this applies not only to materials that go into production, but also to any property, including stationery used for administrative needs. Materials should not be issued “in reserve”. They must be used immediately. Therefore, a one-time operation to write off 10 calculators for an accounting department of 2 people, during an audit, will certainly raise questions as to what purpose they were required in such quantities.

4. Example of a write-off act

1. - or you issue and immediately write off only what is actually consumed (in this case, the requirement of an invoice is quite sufficient)
2. - or you draw up an act for writing off materials (transmitting a demand invoice, and then gradually writing off acts for writing off).

If you use write-off acts, do not forget to also approve their form as part of the accounting policy.

The act usually indicates the name, and, if necessary, the item number, quantity, accounting price and amount for each item, number (code) and (or) name of the order (product, product) for the manufacture of which they were used, or number (code) and (or) the name of the costs, the quantity and amount according to consumption standards, the quantity and amount of consumption in excess of the standards and their reasons.

An example of what such an act might look like is in the picture below. I repeat, this is just an example; the type of act will very much depend on the specifics of the enterprise. Here, as a basis, I took the form of the act that is used in budgetary institutions.

5. Standards for writing off materials for production

Accounting legislation does not establish standards in accordance with which materials should be written off for production. But paragraph 92 of the Methodological Guidelines for the accounting of MPZ (Order of the Ministry of Finance dated December 28, 2001 No. 119n) states that materials are released into production in accordance with established standards and the volume of the production program. Those. the amount of materials written off should not be uncontrolled and the standards for writing off materials into production must be approved.

In addition, for tax accounting it would be useful to remember Article 252 of the Tax Code: expenses are economically justified and documented.

The organization sets its own standards for materials consumption (limits). . They can be fixed in estimates, technological maps and other similar internal documents. Documents of this kind are not developed by the accounting department, but by the unit that controls the technological process (technologists), and then they are approved by the manager.

Materials are written off for production in accordance with approved standards. You can write off materials in excess of the norm, but in each such case you need to explain the reason for the excess write-off. For example, correction of defects or technological losses.

The release of materials in excess of the limit is carried out only with the permission of the manager or his authorized persons. On the primary accounting document - the demand invoice, the act - there must be a note about the excess write-off and its reasons. Otherwise, the write-off is illegal and leads to a distortion of the cost and accounting and tax reporting.

On the topic of expenses in the form of technological losses, you can read: Resolution of the Federal Antimonopoly Service of the North Caucasus District dated 02/04/2011. No. A63-3976/2010, letters from the Ministry of Finance of Russia dated July 5, 2013. No. 03-03-05/26008, dated January 31, 2011. No. 03-03-06/1/39, dated 10/01/2009 No. 03-03-06/1/634.

6. Methods for writing off materials for production

So, now we know what documents we need to write off materials, and we also know the accounts to which they are debited. From the documents we know how much materials were written off. Now all that’s left to do is determine the cost of their write-off. How can we determine how much the materials sold cost, and what amount will be the write-off entry? Let's look at a simple example, based on which we will study the methods of writing off materials for production.

Example

Sladkoezhka LLC produces chocolate candies. Cardboard boxes are purchased for their packaging. Let 100 such boxes be purchased at a price of 10 rubles. a piece. A packer comes to the warehouse to pick up boxes and asks the storekeeper to give him 70 boxes.

So far we have no question about how much each box costs. The packer receives 60 boxes for 10 rubles, for a total of 600 rubles.

Even if 80 boxes were purchased, but the price is already 12 rubles. a piece. The same boxes. Of course, the storekeeper doesn't keep the old and new boxes separate, they are all kept together. The packer came again and wants more boxes - 70 pieces. The question is: at what price will the boxes sold for the second time be valued? It is not written on each box exactly how much it cost - 10 or 12 rubles.

Different answers can be given to this question, depending on which method of writing off materials for production is approved in the accounting policy of Sladkoezhka LLC.

7. Option No. 1 – average cost

After the packer left the warehouse with the boxes for the first time, there were 40 boxes left for 10 rubles each. – this will be, as they say, the first game. Another 80 boxes were purchased for 12 rubles. - This is already the second batch.

We count the results: we now have 120 boxes for a total amount of: 40 * 10 + 80 * 12 = 1360 rubles. Let’s calculate how much a box costs on average:

1360 rub. / 120 boxes = 11.33 rub.

Therefore, when the packer comes for the second time for boxes, we will give him 70 boxes for 11.33 rubles, i.e.

70*11.33=793.10 rub.

And we will have 50 boxes left in the warehouse worth 566.90 rubles.

This method is called average cost (we found the average cost of one box). As new batches of boxes continue to arrive, we will again calculate the average and issue boxes again, but at a new average price.

8. Option No. 2 – FIFO method

So, by the time of the packer’s second visit, we have 2 batches in our warehouse:

No. 1 - 40 boxes for 10 rubles. – according to the time of acquisition, this is the first batch – the “older” one

No. 2 – 80 boxes for 12 rubles. - according to the time of acquisition, this is the second batch - more “new”

We assume that we will issue the packager:

40 boxes from the “old” one - the first batch purchased at the price of 10 rubles. – total for 40*10=400 rub.

30 boxes from the “new” one - the second batch in time to purchase at a price of 12 rubles. – total for 30*12=360 rub.

In total, we will issue in the amount of 400 + 360 = 760 rubles.

There will be 50 boxes left in the warehouse at 12 rubles, for a total of 600 rubles.

This method is called FIFO - first in, first out. Those. First, we sort of release material from an older batch, and then from a new one.

9. Option No. 3 – at the cost of each unit

At the cost of a unit of inventory, i.e. Each unit of materials has its own cost. This method is not applicable for ordinary cardboard boxes. Cardboard boxes are no different from each other.

But materials and goods used by the organization in a special manner (jewelry, precious stones, etc.), or inventories that cannot normally replace each other, can be valued at the cost of each unit of such inventories. Those. If all our boxes were different, we would put a different tag on each one, then each of them would have its own cost.

Here are the most important questions on the topic of writing off materials: step-by-step instructions are now before your eyes. For those who keep records in the 1C: Accounting program, watch a video tutorial on writing off materials in this program.

What problematic issues do you have regarding the write-off of materials? Ask them in the comments!

You can also, which were mentioned in the article, on the issue of technological losses.

Write-off of materials step-by-step instructions for accounting

Instructions

For accounting purposes cost price goods can be written off in one of the following ways: FIFO, at unit cost, at average cost (clause 16 of PBU 5/01). For tax accounting purposes, the three above methods are used, and it is also possible to write off cost price using the LIFO method (clause 3, clause 1, article 268 of the Tax Code of the Russian Federation). The method of writing off sold goods is established in the organization’s accounting policies (accounting and tax).

Reflect the sale of goods in accounting with the following entries: - debit 62 Credit 90/1 - proceeds from sales (including VAT); - debit 90/3 Debit 68 "VAT" - VAT accrued on revenue.

Reflect the write-off of the cost of goods sold when they are sold with the following entries: Debit 90/2 Credit 41/1 or Debit 90/2 Credit 41/2.

The method of writing off goods at average cost is based on the assumption that goods are sold at average cost, which can be calculated by dividing the actual cost of goods of each type by the number of goods of the same type. Evaluate goods at average cost for each type, taking into account the figures at the beginning and end of each month. If the prices for each batch of goods differ, calculate the arithmetic average weighted in order to determine the average cost price goods.

The FIFO method (first batch in, first batch out) is based on the assumption that goods are sold in the order they are received from suppliers. This means that goods that arrived at the warehouse earlier are sold first, and, therefore, the cost of all goods sold takes into account cost price receipts earlier in time. The essence of the FIFO method is that upon disposal goods First, the goods from the first received batch are written off. After complete write-off goods from the first batch they begin to write off goods from the second batch, etc.

The LIFO method is absolutely the opposite of the FIFO method, that is, the cost of goods sold is based on the price of the last batch of products manufactured or purchased.

Use the simplest, but most labor-intensive method of writing off cost per unit cost - when, after the sale of each goods, is displayed in the posting cost price this particular one goods.The last method is good for use in the sale of piece goods, and when selling large quantities of goods, accountants prefer to use the method of writing off goods at their average cost.

The cost of a product is determined by the totality of all expenses incurred in its manufacture. Thus, in order to calculate it, you need to determine all the enterprise’s production costs by adding and subtracting certain accounting items.

You will need

• - list of costs
• - calculator
• - logical thinking

Instructions

The easiest way is to consider cost calculation using a specific example.

Production costs for the CJSC in April amounted to:

1. Cost of purchased raw materials and - 50,000 rubles.

3. The cost of components and semi-finished products is 3000 rubles.

4. The cost of energy and fuel spent in the production process is 6,000 rubles.

5. Salary for work performed - 45,000 rubles.

6. Allowances, additional payments and bonuses - 8,000 rubles.

7. Contributions to the Pension Fund - (45000+8000)*26%=13780 rub.

8. Services of tool shops - 3300 rubles.

9. General production costs - 13,550 rubles.

10. General expenses - 17,600 rubles.

11. Losses from irreparable defects - 940 rubles.

12. Lack of material assets in the main production:

within the limits of natural loss - 920 rubles.

above the norms of natural loss - 2150 rubles.

We count the costs. Returns (remaining materials) are subtracted from the costs of raw materials: 50,000-900 = 49,100 rubles.

We add the costs of purchased and semi-finished products, fuel and energy: 49100+3000+6000=58100 rubles.

We add contributions to the pension fund, salaries and payments to: (45000+8000+13780)+58100=124880 rubles.

Then we add the costs for auxiliary production, general production and general business expenses: (3300 + 13550 + 17600) + 124880 = 159330 rubles.

We subtract the shortage within the limits of natural loss norms from the shortage above the norms and sum up:

(2150-920)+159330=160560 rub.

Remains of work in progress are included in costs with a “-” sign. 160560-24600=135960 rub.

Sources:

• picture for the article
• how to determine the cost of a product

One of the main indicators of production economics is cost price products. Understanding what components make up the cost is necessary for analyzing and planning the activities of any manufacturing enterprise.

Instructions

The next type of expense is the wages of production employees, taking into account social contributions determined by the norms.

When developing new types or producing non-serial products, one cannot exclude the costs of preparing for production and mastering new technologies.

A similar item in content is non-capital expenses related to improving technology in order to improve the quality of the product.

The actual cost may include other types of direct and indirect (hidden) costs, which can be classified in various ways. The most important types of classification are classification by cost elements and its complementary classification by costing items.

The cost can be calculated as “by-”, i.e. using average costs for a certain period, related to the total quantity of similar products produced during this time, and with an item-by-item determination of all types of production costs per unit of product.

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Sources:

• how to calculate production costs

The cost of goods is one of the main indicators of the reliability and stability of an enterprise, regardless of its type of activity, allowing one to identify all its strengths and weaknesses. The level of cost directly depends on the volume of the product batch, its quality, the amount of time spent and many other economic factors.
The cost of any product is divided into two main types: general and individual cost.

Instructions

If you need to determine the cost of one unit of any product, first you need to determine the amount of all expenses incurred during production, i.e. the total cost of all products. In any report, all these costs are divided into several types depending on the type of expense. This is the wage fund for the company's employees, expenses for raw materials and materials, payment for fuel and other things required for production needs, expenses for the development and various research of new technologies, and so on.

9) Factory general expenses;

10) Non-production expenses.

The summation of points 1 to 8 expresses the workshop cost of production. If we add the last two points, the result is the full cost of production.

It is worth noting that non-production costs mean the costs of transportation and sale of manufactured products, as well as the cost of warranty service for products, if such is implied by production.

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note

It is worth noting that from the cost of material resources, regardless of the cost calculation method, it is necessary to subtract the cost of production waste that is generated during certain stages of the production process.

Helpful advice

These calculation methods are relevant not only for the production of finished products, but also for the provision of market services. In this case, the dominant role in the cost of production will not be the cost of material resources and raw materials, but the depreciation of the inventory used during the provision of services.

Sources:

• how to determine the workshop cost of production

Cost price products- this is its cost characteristic, which expresses the amount of costs required by the enterprise for its production and subsequent sale. To calculate the cost products, you need to understand its economic essence.

Instructions

Choosing a cost calculation method. There are 2 methods for calculating cost products:
1. according to costing items;
2. on economic elements.
The first method allows you to count for each unit of production products, which is convenient for single, small-scale production. The second method will be most relevant for large-scale and mass production.

Calculation by the method of economic elements:
The following economic elements are taken into consideration:
- Costs (excluding return costs);
- Expenses for workers;
- Social contributions to the state. funds;
- Depreciation charges for maintenance;
- Other non-production costs.

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Sources:

• how to calculate the cost of a product

Cost price products– this is the most important qualitative indicator of its economic activity for an enterprise. It is a complex of costs, both production and circulation of the produced product. products. Reflected in documents in monetary terms.

Instructions

Collect background information about the company and display it in tabular form. It should provide detailed production data products by types and prices.

Determine variable costs, that is, those that depend and change only in accordance with production products. Among them, for example, electricity, raw materials, components and supplies. Here you need to know the individual cost elements and their consumption rates. These norms are available for everyone, but sometimes they can be presented as averages of past periods. The product of these two categories will give the required variable costs.

Sum up all the costs of paying production employees. These costs are from the number of salaries paid during the production of products, wage supplements, additional payments for processing, bonuses, social contributions for pensions, medical and social insurance.

Sum up all the costs of developing new technologies or improving them during the production process.

Add up all the above expenses to calculate your actual cost price products.

note

The actual cost of products manufactured to order can only be calculated after the order has been completed in full. Until then, all expenses will represent work in progress.

Helpful advice

It is most convenient to calculate the actual cost of small-scale products using average cost indicators for the period you are interested in, related to the total quantity of products of this type.

Sources:

• Problem No. 623

Tip 12: How to determine the actual cost of production

The cost of production is determined by a number of important indicators. All enterprise costs for its production and sale must be included. Naturally, they are planned in advance, but very often it happens that actual costs differ from planned costs. How to determine the actual cost of production?

Instructions

Calculate material costs. Sum up the cost of materials, semi-finished products and components, payment of fees to third-party organizations involved in the production of products, the cost of natural raw materials, the cost of energy, space heating, transport work and the purchase of all types of fuel.

Calculate labor costs. Sum up the basic wages of workers who are involved in production, all bonuses and other payments, incl. stimulating and compensating.

Calculate the costs of deductions for social needs. These will be the amounts that go to all funds and health insurance.

Calculate the cost of depreciation of fixed assets. Fixed assets are the same machines, buildings, i.e. tangible assets that have been in use for more than one year. Naturally, they wear out during operation. Old fixed assets need to be replaced with new funds. But it’s one thing to buy a desk, and another thing to purchase expensive equipment. So, this is a kind of piggy bank that helps out at the right time.

Sum up all the costs and get the actual cost of production. If you need the actual cost of one unit of production, then determine it by simply dividing the sum of all costs by the number of units produced.

A product includes the sum of all costs associated with its production and sale: raw materials, fuel, supplies, equipment, employee salaries, transportation costs, etc. The cost of goods is calculated to determine the price of the goods and calculate the profitability of the enterprise.

You will need

• - costs of manufacturing a unit of goods;
• - the price of the goods sold;
• - volume of products.

Instructions

To determine the cost of a product, you need to calculate all the costs spent on creating a unit of product. In this case, all costs are usually grouped by expense items, which are conventionally divided into direct ones. Direct costs include costs of raw materials and fixed assets, wages, and fuel. K - costs of maintaining and operating equipment. There are several methods for calculating the cost of goods.

Classic costing involves costs that vary in proportion to production volumes. Representatives here are raw materials, materials, components, technological energy, piecework wages. All these costs are summed up and divided into specific types of products.

The second option for calculating the cost of goods is expressed through determining the variable costs for the production of each unit according to cost standards. After this, the absolute value of costs is divided by the volume of this type of product.

You can calculate the cost of goods using marginal analysis. It uses the ratio of prices for products sold and the variable costs of their production. This is expressed by the formula:
“sales price per unit—variable costs per unit/sales price per unit.”

The cost of goods sold is written off from accounting in three ways: at the cost of each unit, at the average cost, or at the cost of the first goods and the time of acquisition. Today, the most common method of writing off goods sold is at the cost of each unit. In retail trade, goods are accounted for at sales prices using balance sheet account 42 “Trade margin”.

In economics, there are total cost (the ratio of total costs to production volume) and marginal cost (the cost of each subsequent manufactured unit of production).

Tip 14: How to calculate the cost of finished products

In the conditions of fierce competition that is emerging in the modern market, it is becoming increasingly difficult for companies to set high prices for their products. Thus, there is a need to strictly control the cost of purchased raw materials and materials in order to plan production activities as efficiently as possible. With proper management, an enterprise can set markups on products sold, which in total sales will bring sufficient profit not only to cover all costs, but also to obtain a net profit.

Instructions

In the formation of the cost value products There are several types of costs involved, the inclusion of which in the final price of the product will make it possible to establish such markups so that the enterprise can receive a net profit from sales. These are payments to suppliers, customs duties, interest on intermediaries for the purchase of materials, delivery of materials and other costs associated with the acquisition of initial goods and production.

The standard calculation method involves the following actions: calculating the cost for each product, taking into account changes in current standards throughout the reporting period, taking into account all costs divided into standard and deviations from the norm, establishing the reason for the deviation from the norm, calculating the total cost products summing up the listed values. The standard set of expenses is adopted individually at each enterprise and may change under the influence of various factors (for example, changes in prices for materials or modification of equipment).

The process-by-process method of calculating cost is used in enterprises that are characterized by mass production of one or two types of goods and the absence of complex technological processes. With this method, costs are taken into account for the entire batch of goods at once. For ease of calculation, all production is divided into processes, hence the name.

With the step-by-step calculation method, the production process is divided into stages, during which intermediate products (semi-finished products) are produced. These stages are called repartitions. Costs are calculated for each stage.

The order-by-order calculation method is used when accounting for costs for each individual order. Cost price products specified in the order is calculated after its completion. Also included in the calculation are indirect costs that arise as the ordered product is manufactured. products.

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Concept of value goods includes those costs incurred by the enterprise in the production and sale of any goods or services. Its correct calculation is very important for an enterprise, because its further profit and profitability depend on it.

Instructions

To count price goods, it is necessary to add together material costs, labor costs, social needs, depreciation costs of fixed assets, both own and leased, various types of fees, taxes, payments and other expenses.

The list of material costs should include price raw materials, supplies, various components and tools purchased for production goods or services. Work carried out by other organizations, costs of using natural raw materials, as well as price fuels and various types of energy. The cost of such costs is formed at the price of acquisition of material resources without taking into account value added tax price.

Labor costs include not only the basic wages of employees, but also additional ones. In the form of allowances, bonuses, compensation for special conditions or working hours, etc. This cost item should also take into account wages paid to employees in kind. For example, products or goods.