Count 16 implies presence of deviations in the cost criteria of materials. If it exists, it is necessary to detect the fact and display it in business transactions for simplicity of subsequent calculation actions.

Purpose and use

Account 16 is used to summarize information about the differences that have arisen between the costs of purchased material assets. They are calculated within actual cost procurement or purchase, as well as accounting prices.

It is used by enterprises that account for materials on account 10, and also use low-value items with immediate wear and tear by reflecting them on account 12 at accounting values.

The amounts of differences in the costs of acquired assets, calculated in the actual costs of purchase and procurement, as well as accounting prices, are subject to write-off to the Debit or Credit of account 16 from account 15 “Procurement and acquisition of materials”. Such values ​​may include the following product items and units:

• fuel resources;
• mineral fertilizers;
• stern;
• seeds;
• planting materials;
• construction equipment, etc.

Differences accumulated in the account relating to the cost of acquired assets are written off to the debit of accounts related to the accounting of production costs, as well as other areas in proportion to the values ​​at the accounting prices of materials spent on manufacturing process.

Analytical accounting activities within the framework of this account are carried out for groups of material resources with approximately the same degree of deviations.

Thus, it turns out that account 16 is traditionally used to account for the difference between the accounting value and the actual cost of inventories. This direction is often used by organizations that reflect the value of inventories within the framework of accounting values. Traditionally, they take into account the purchase of material and production assets using account 15.

Complete correspondence with examples

During the commission accounting transactions count 16 is large-scale, therefore it is widely used along with the following areas.

By debit

By loan

• 08 – investments in long-term assets;
• 15 – procurement and purchase of materials;
• 20 , 23 – basic and auxiliary production, respectively;
• 25 – costly areas of general production nature;
• 28 - marriage;
• 29 – service farms;
• 44 – costs of the implementation plan;
• 60 – settlement transactions with suppliers;
• 76 – carrying out settlements on accounts receivable and payable;
• 79 – on-farm operations;
• 90 , 91 – receipts and expenses for current and other activities;
• 97 – upcoming expenditure areas.

Key transactions and business transactions

If we consider the basic transactions within account 16, they look like this.

1. Dt 16 Kt 15– reflection of the fact of deviation between the cost of materials and the actual cost.
2. Dt 16 Kt 15– reflection of deviations in the cost of materials.
3. Dt 15 Kt 16– reflects the fact of deviation between the cost indicator of materials and the actual cost parameter.
4. Dt 20 Kt 16– there was a direct accrual of the deviation value.

Write-off of deviations, calculation and other operations

Write-off measures are displayed within the following entries.

1. Dt 08 Kt 16– write-off at the end of the monthly period of deviation of the actual cost indicator.
2. Dt 20 Kt 16– write-off of deviations in the value of tangible assets.
3. Dt 23 Kt 16– write-off due to deviation of the actual cost norm.
4. Dt 29 Kt 16- the same as in the previous case.
5. Dt 44 Kt 16– an operation in which identified deviations in the cost indicator of materials are written off at the expense of sales costs.
6. Dt 91 Kt 16– writing off the amounts of deviations for materials sold.
7. Dt 26 Kt 16– there was a write-off at the end of the month in relation to the deviation of the actual cost of materials from the accounting prices.
8. Dt 25 Kt 16– write-off based on deviation of actual cost.

Vacation arrangements in relation to production resources must be documented through documentation accepted by the company in accordance with the specifics of the production process. For example, this could be a waybill associated with the internal movement of goods, a fence sheet, a route map, etc.

The number of materials that were transferred must be reflected in the unit in which operational accounting is carried out. It can be pcs., kg., m., l., sq. m.

In the process of releasing materials into the production process, their assessment is carried out using one of the following methods:

• at the cost of each product unit;
• according to the average cost parameter;
• at the price of the first stocks (by time of purchase).

These standards are defined within the framework of the Inventory Accounting Instructions. It is approved by the Ministry of Finance and allows significantly simplify accounting activities.

The company must apply one of the specified methods for a group of inventory items during the reporting period. The chosen method should be fixed in within the company's accounting policy.

As for settlement actions, they are carried out quite simply. Grouping of costs reflecting the cost occurs by elements:

• expenses of a material nature;
• staff remuneration;
• contributions for social needs;
• depreciation on fixed assets;
• other expenses.

These costs make up the cost. The deviation is calculated as the difference between the actual cost, which includes markup, taxes and other additions, and the received amount.

Regulatory framework

Maintaining accounting on material and production values ​​is carried out on the basis of various documents. For ease of understanding, they are divided into several levels.

• First level. Legislative acts, administrative documents and decrees adopted by the President.
• Second level. Generally accepted accounting standards on accounting.
• Third level. Various methodological recommendations.
• Fourth level. Documents adopted within the enterprise itself.

Thus, account 16 plays an important role in accounting and is used in reflecting a large number of transactions.

Account 16 “Deviation in the cost of material assets” is intended to summarize information about differences in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, as well as data characterizing the amount of differences.

The amount of the difference in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, is written off to the debit or credit of account 16 “Deviation in the cost of material assets” with bills 15"Procurement and acquisition of material assets."

The differences in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement), and accounting prices accumulated on account 16 “Deviation in the cost of material assets” are written off (reversed - if the difference is negative) to the debit of the production cost accounts (expenses for sale) or other relevant accounts.

Analytical accounting for account 16 “Deviation in the cost of material assets” is carried out for groups of inventories with approximately the same level of these deviations.

Account 16 "Deviation in the cost of material assets"
corresponds with accounts

by debit	on loan
80 Authorized capital	08 Investments in non-current assets 15 Procurement and acquisition of material assets 20 Main production 23 Auxiliary productions 25 General production expenses 26 General expenses 29 Service industries and farms 44 Selling expenses 79 On-farm settlements 80 Authorized capital 91 Other income and expenses 94 Shortages and losses from damage to valuables 97 Deferred expenses 99 Profit and loss

Application of the chart of accounts: account 16

• Inventory of drugs in a pharmacy: nuances of implementation

  Property, the inventory of which revealed deviations from accounting data. When... accounting: at the expense of natural loss rates, at the expense of financially responsible persons or... at the expense of an economic entity. ... damage, damage, scrap of inventory items" and TORG-16 "Act on write-off of goods... norms are established to reimburse the cost of losses within the limits of natural loss norms... Damage, defects, damage, losses due to expiration of time shelf life of drugs...

• Non-financial assets: what are the innovations in documentation?

  0504035); cards for quantitative and total accounting of material assets (f. 0504041); inventory list (comparative.... In the order of filling out this column, it is specified that if an inventory of material assets intended... is being carried out to summarize information about deviations identified during the inventory with accounting data... (code) of the accounting account Column 10 Column 6 Book value (amount) for... 12 x column 7 Column 16 Column 14 Number of objects that...

• Practice of the Supreme Court of the Russian Federation on tax disputes for October 2019

  ... /0/1997, when writing off inventory due to the impossibility of their further... .2018 No. 306-KG18-13128, dated 04/16/2019 No. 302-KG18-22744 ... grounds for levying tax in the current situation must be rejected. A different approach allowed... the initial formation of additional capital at the expense of the income of a foreign participant received from... changes in information about the cadastral value entered into State Register, including through...

• We check the reliability of indicators of budget reporting forms

  Accounting for acquired material assets are in the warehouse. In connection with... (that is, the actual verification) of material assets located in the warehouse of the institution. ... and the end of the year in the balance sheet (form 0503130) Clause 16 of Instruction No. 191n... and the end of the year in the balance sheet (form 0503130) Clause 16 of Instruction No. 191n... in the cost of investments made)) of the general ledger. In the general ledger for the relevant analytical accounts, accounts... No. 162n. When identifying deviations between the general ledger indicators and...

• Practice of the Supreme Court of the Russian Federation on tax disputes for November 2017

  As personal security for employees, provided at the expense of former employer(“golden parachutes”), material... revaluation is carried out in relation to currency values ​​and claims (liabilities), the value of which is expressed in foreign... payment of current tax payments. Subject to rejection as an erroneous argument of the institution... situation. Water tax Determination dated November 16, 2017 No. 304-KG17-12104 ...

• Procedure for documenting the return of defective goods to the supplier

  12.2016 N 17AP-17424/16 and the Arbitration Court of the Ural District... the actual availability of goods or deviations in quality established in the contract, or data... dated 09.21.2012 N 16-15/089421@). Or, for example, an invoice... 09/21/2012 N 16-15/089421@). In a situation where a defective (low-quality... off-balance sheet account 002 "Inventory accepted for safekeeping" in the assessment..., subaccount "Revenue" - reflects the cost of shipped goods to be returned to the supplier...

• Air conditioners as fixed assets: accounting and reflection of expenses

  That the duration of working hours when the air temperature deviates from the norm is established.... For accounting purposes, fixed assets are recognized as material assets, regardless of their cost... 244 and Article 340 “Increase in value inventories» KOSGU. Installation services... 244 and article 340 “Increase in the cost of inventories” of KOSGU. Maintenance. All... dated December 16, 2010 No. 174n. Instructions for using the Chart of Accounts...

The release of materials into production at accounting prices forces enterprises to use account 16 “Variance in the cost of materials” in accounting. Its main purpose is to reflect the difference between different types of prices for goods and materials. Accounting prices are allowed to be used only when moving materials within one enterprise; the possibility of their reflection in accounting is approved accounting policy.

Account 16 in accounting

When moving material assets that do not have a finalized actual cost, standard accounting cost estimates are used. If they do not coincide with the actual cost values, deviations are formed in account 16 and written off as expenses. It is allowed to use the 16th account without linking it with the 15th account.

Account 16 can be active or passive, in relation to the sections of the balance sheet - it combines the features of both types, according to the Chart of Accounts it is classified as active-passive. A debit takes into account cost overruns when comparing the book value with the actual value. That is, the level of planned prices for material objects turned out to be lower than the recorded figure in the delivery note and invoice. Credit turnover is formed when savings are obtained as a result of comparing the discount price and the real one. Savings occur if the discount price level exceeds the actual cost.

Account 16 is intended to reflect single deviations and accumulated cost differences in inventory items. In analytics, materials are systematized according to the level of deviations and taken into account in the context of created groups. Subaccounts for deviations in the cost of materials are not provided in accounting.

Account 16: postings

If a combination of 15 and 16 accounts is used in accounting, the following transactions are generated:

• D16 - K15 when identifying a negative difference between the costs of inventory and materials (overexpenditure);
• D15 – K16 when creating savings.

The debit of account 16 can occur in correspondence with the credit of account 79 when taking into account the amounts of deviations from materials received from separate divisions.

Account 16 is intended to reflect the difference between the actual and book value; for credit, it is accounted for in combination with the debit of the following accounts:

• – when assessing materials intended for construction on one’s own;
• 20, , , , 29, at the time of writing off deviations for different types of activities and the corresponding type of costs;
• 79 when attributing part of the deviations to the account of separate divisions that have their own balance sheet;
• , when it comes to materials sold;
• when reflecting deviations in prices for materials that, according to the inventory results, were in the category of shortages and losses.

Account 16 - example of use in accounting

In June, Print LLC purchased a batch of materials in the amount of 122,000 rubles. (at discount prices). The actual cost of capitalized goods and materials is at the level of 101,000 rubles. (without VAT). Within a month, 60% of purchased assets were sent to main production.

Account 16 in accounting will be used when reflecting the described transactions in the following transactions:

1. D10 – K15 in the amount of 122,000 rubles. at the time of receipt of materials.
2. D15 - K60 in the amount of actual cost equal to 101,000 rubles.
3. D15 – K16 for 21,000 rub. (122,000-101,000) – the deviation in cost estimates materials.
4. D20 – K10 for 73,200 rub. (122,000*60%) when sending part of the purchased materials to the production workshop.
5. D20 – K16 (reversal method) in the amount of 12,600 rubles. (21,000 x 60%) to write off deviations in the cost of material assets transferred to production.

To reflect generalized information about the amounts of the difference between the accounting price and the actual cost of inventory items on the balance sheet of the enterprise, account 16 is used. Our article will introduce you to the features of accounting for cost differences of goods and materials, and also, using the example of typical transactions, will help you understand the transactions on the account 16.

Account 16: Transaction Accounting

Account 16 is used at enterprises that reflect the amount of incoming/outgoing inventory items at the accounting price. Upon detection of a deviation between the accounting price and the actual cost of the goods (production costs, selling expenses, cost of purchase from a supplier, etc.), the amount of this deviation is reflected in account 16:

When reflecting operations on overexpenditures accumulated during the month on account 16, enterprises in the production sector use the following entries:

Accounting for the positive amount of deviations (savings) for received inventory items is reflected in the following entries:

When liquidating inventory items as a result of force majeure (natural disaster, accident, nationalization, etc.) or in the event of a shortage, the amount of deviations in account 16 is written off with the following entries:

Reflection of cost differences in inventory items on account 16

Let's consider an example of the excess of the accounting price of inventory items over their actual cost.

The Monolit Plus trading enterprise purchased a batch of auto parts (315 units) at a price of 984 rubles/piece. The total cost of delivery was 309,960 rubles, VAT 47,282 rubles. The discount price of auto parts is 1,018 rubles.

The Monolit Plus accountant made the following notes:

Debit	Credit	Description	Sum	A document base
10	15	The batch of spare parts is reflected at discount prices (315 units * 1018 rubles)	RUR 320,670
15	60	The actual cost of received spare parts is taken into account (RUB 309,906 – RUB 47,282)	RUR 262,624	Purchase Invoice
19	60	VAT accrued on supplies	RUR 47,282	Invoice incoming
15	16	The difference between the booking price of auto parts and the costs of their purchase was written off (RUB 320,670 – RUB 262,624)	RUR 58,046	Accounting certificate-calculation

Let's consider a case in which the price for purchasing a product is higher than what is recorded in accounting.

The Beloshveyka manufacturing company purchased a batch of cotton fabric (418 meters) at a price of 189 rubles/m. The total cost of delivery was 79,002 rubles, VAT 12,052 rubles. The discount price of fabric is 154 rubles/m.

When the fabric arrived, the Beloshveyk accountant made the following notes:

Debit	Credit	Description	Sum	A document base
10	15	A batch of cotton fabric was entered into the warehouse at discounted prices (418 m * 154 rubles)	RUR 64,372	Receipt invoice, Accounting statement-calculation
15	60	The actual cost of the received fabric is taken into account (RUB 79,002 – RUB 12,052)	RUB 66,950	Purchase Invoice
19	60	VAT accrued on supplies	RUB 12,052	Invoice incoming
16	15	The difference between the accounting price of auto parts and the costs of their acquisition was written off (RUB 66,950 – RUB 64,372)	RUB 2,578	Accounting certificate-calculation

Account 16: writing off amounts of inventory deviations

In March 2015, the metallurgical enterprise Factorial purchased sheet metal (650 tons) for subsequent sale to Basis LLC:

• cost of sheet metal – 1,418,300 rubles, VAT 216,351 rubles;
• cost of delivery of the batch - 371,000 rubles, VAT 56,593 rubles;
• the accounting price of metal is 1800 rubles/t.

As of March 1, 2015, Factorial’s accounting records included:

In March, Factorial sold 420 tons of metal to Basis LLC at a price of 1,722,000 rubles, VAT 262,678 rubles.

“Factorial” reflected the receipt and write-off of goods with the following transactions:

Debit	Credit	Description	Sum	A document base
16	60	Sheet metal was accepted for accounting (RUB 1,418,300 – RUB 216,351)	RUB 1,201,649	Purchase Invoice
19	60	VAT amount reflected	RUR 216,351	Invoice incoming
68 VAT	19	VAT on the cost of delivery is deductible	RUR 216,351	Invoice incoming
41	16	Sheet metal was capitalized at the accounting price (RUB 1,800 * 650 t)	1,170,000 rub.	Accounting certificate-calculation
15	60	The costs of delivering a batch of metal are reflected in accounting (371,000 rubles - 56,593 rubles)	RUR 314,407	Certificate of services rendered
19	60	The amount of VAT is reflected on the delivery cost	RUR 56,593	Certificate of services rendered, Incoming invoice
68 VAT	19	VAT on delivery is deductible	RUR 56,593	Invoice incoming
16	15	The amount of the difference between the accounting price and the cost of the metal is reflected in the accounting (1,201,649 rubles + 314,407 rubles – 1,170,000 rubles)	RUR 346,056	Accounting certificate-calculation
62	90.1	Sheet metal sold by LLC “Bazis”	1,722,000 rub.	Supply contract
90.3	68 VAT	The amount of VAT accrued on the metal sold	RUR 262,678	Receipt invoice, Outgoing invoice
90.2	41	The accounting value of sold sheet metal is reflected in expenses (420 t * 1,800 rubles)	756,000 rub.	Accounting certificate-calculation

Writing off the amount of deviations, Factorial’s accountant made the following calculation:

1. The book value of sheet metal in March (including the balance) as of 03/01/2015 is 1,755,000 rubles. (325 t * 1,800 rub. + 650 t * 1,800 rub.).
2. The amount of deviations in March 2015 (including the balance) is 378,056 rubles. (32,000 rubles + 346,056 rubles).
3. The share (percentage) of deviations for goods sold is 21.55% (RUB 378,056 / RUB 1,755,000 * 100%).
4. The deviation indicator for write-off in March 2015 is RUB 162,918. (RUB 756,000 * 21.55%).

The following entry was made in the Factorial accounting:

Reversal of balances on account 16 at the end of the reporting period

As of August 1, 2015, the balance sheet of JSC “Workshop No. 1” included:

In August 2015, “Workshop No. 1” purchased a batch of materials from LLC “Stroitel” for the amount of 61,400 rubles, VAT 9,366 rubles, the accounting price of which was 68,300 rubles. Construction and repair materials in the amount of 59,500 rubles. were scrapped for production.

Based on the results of August 2015, the accountant of JSC “Workshop No. 1” made the following notes:

Debit	Credit	Description	Sum	A document base
10	15	The batch of building materials was received at the warehouse of JSC “Workshop No. 1” at discount prices	68,300 rub.	Receipt invoice, Accounting statement-calculation
15	60	The cost of the batch of materials is reflected in the accounting (61,400 rubles – 9,366 rubles)	RUR 52,034	Purchase Invoice
19	60	VAT on the supply of materials has been taken into account	RUR 9,366	Invoice
15	16	The amount of deviation of the accounting price and the cost of building materials is taken into account (RUB 68,300 – RUB 52.34)	RUR 16,266	Accounting certificate-calculation
20	10	Construction materials transferred to production	RUB 59,500	Invoice, Limit and intake list
20	19	Reversal of the deviation indicator based on the results of August 2015 ((RUB 3,850 + RUB 16,266) / (RUB 42,700 + RUB 68,300) * RUB 59,500)	RUB 10,783	Accounting certificate-calculation

Any organization has the right to decide for itself whether or not to use account 16 “Deviation in the cost of material assets” in its accounting. This choice is an element of accounting policy. In what cases is maintaining such an account advisable? Let's try to figure it out.

Opportunity separate accounting deviations in the cost of acquired material assets are directly provided for by the system documents regulatory regulation accounting - the Chart of Accounts and Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, and Guidelines for accounting of inventories approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n (hereinafter - Guidelines).

At the same time, the Instructions for using the Chart of Accounts indicate the possibility of using a similar scheme for accounting for any inventories (that is, materials, goods), and the Methodological Instructions detail the procedure for accounting for deviations only in relation to materials.

Deviations are taken into account on account 16 “Deviation in the cost of material assets”, the use of which must be fixed in the accounting policy of the organization.

When choosing such a scheme, the question naturally arises: in what situations and cases is the use of count 16 effective and justified?

The instructions for using the Chart of Accounts establish that account 16 is intended to summarize information about differences in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, as well as data characterizing the amount of differences.

Mention of amount differences can be ignored, since at present this term is no longer used in PBU9/99 “Income of the organization” and PBU10/99 “Expenses of the organization”. And the fact that it was preserved in the Instructions for the Application of the Chart of Accounts most likely indicates the inattention of the Ministry of Finance of the Russian Federation when making appropriate changes to regulations in accounting.

In addition, the documents of the system of regulatory regulation of accounting do not prohibit the accumulation of transportation and procurement expenses on account 16, the accounting features of which are beyond the scope of this article.

Discount prices

According to the quote from the Instructions for using the Chart of Accounts, the use of account 16 is possible in the case when an organization uses accounting prices in analytical accounting and storage areas for materials.

The following can be used as accounting prices for materials (clause 80 of the Guidelines):

· negotiated prices. In this case, other expenses included in the actual cost of materials are taken into account separately as part of transportation and procurement costs. In order for accounting at such prices to be properly organized, it is necessary to have long-term contracts. Moreover, compiled in such a way that during the reporting period (at least one month) the contract price for certain types of materials does not change;

· actual cost of materials according to the previous month or reporting period (reporting year). Deviations between the actual cost of materials for the current month and their accounting price are taken into account as part of transportation and procurement costs. Since the use of accounting prices presupposes their relative stability, the use of the actual cost of materials as accounting prices, in our opinion, is legitimate when the factors influencing the size of this cost (market prices, suppliers, etc.) are also relatively stable;

· planned prices. Deviations of contract prices from planned prices are taken into account as part of transportation and procurement costs. Planned prices are developed and approved by the organization in relation to the level of actual cost of the relevant materials. They are intended for use within an organization. The use of this type of prices as accounting prices involves the organization of accounting finished products using account 40 “Output of products (works, services)”. In order for such an organization of accounting to make sense, a necessary condition is the presence in the organization of services, as well as personnel, capable of processing and analyzing information obtained as a result of comparing the standard (planned) and actual costs of finished products;

· average group price. The difference between the actual cost of materials and the average price of the group is taken into account as part of transportation and procurement costs. The average group price is a type of planned price. It is established in cases where item numbers of materials are consolidated by combining into one item number several sizes, grades, types of homogeneous materials that have slight fluctuations in prices. At the same time, in the warehouse such materials are recorded on one card.

Despite the fact that planned prices and average group prices are used exclusively for internal purposes (that is, they do not affect either the reporting indicators or the size tax base for income tax), the Guidelines establish the obligation to revise them if these prices deviate from market prices by more than 10%.

It seems most rational to use accounting prices (and, accordingly, use account 16) subject to the following conditions:

· the presence of a wide range of inventories (in particular, materials) used in the activities of an economic entity;

· existence of long-term contracts with material suppliers;

· organizing payments for purchased materials in such a way that the actual receipt of inventories does not coincide with the receipt of shipping (and other similar) documents serving as the basis for payment, as well as the possibility of using various forms of payment - preliminary, subsequent, through letters of credit, etc.;

· use of significant volumes of materials in the main production. If the main production is not material-intensive, and the acquired inventories are intended for use in auxiliary productions(for example, for the repair of fixed assets), economic maintenance and management activities, the use of accounting prices (and account 16) can hardly be considered justified. In the situations described, between the moment of actual receipt of materials at the warehouse and their transfer to production, as a rule, a fairly long period of time passes, during which the actual cost of inventories can be formed from high degree accuracy.

In organizations that keep records of materials at planned prices, a price list is developed.

The nomenclature-price tag is compiled in the context of subaccounts of account 10 “Materials”. Within subaccounts they are divided into groups (types). The names of material assets are recorded indicating the brand, grade, size, and other distinctive features. Each such name is assigned a nomenclature number (code). Next, the unit of measurement, the accounting price and subsequent price changes are indicated ( new price and from what time it is valid).

A price tag nomenclature can also be developed in cases where the organization uses other types of accounting prices. It is not a unified form of accounting, so it can be developed within an organization. A prerequisite that must be met when developing the form is to include in it all the necessary details (listed above). Of course, the form must be specified in accounting policy organizations.

Wiring diagram

The instructions for using the Chart of Accounts establish that the amount of the difference in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, is written off to the debit or credit of account 16 “Deviation in the cost of material assets” from account 15 “Procurement and acquisition of material assets."

The differences accumulated on account 16 in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement), and accounting prices are written off (reversed - if the difference is negative) to the debit of production cost accounts (selling expenses) or other relevant accounts.

Thus, if account 16 is used, the posting diagram will be as follows:

Debit 60 Credit 51

For the amount of payments made to suppliers of inventories

Debit 15 Credit 60

For the amount of the cost of incoming inventory at the actual cost of acquisition

Debit 15 Credit 60

For the amount of work and services third party organizations, which in accordance with regulatory documents can be included in the actual cost of purchasing inventories

Debit 10 Credit 15

For the amount of the cost of purchased materials at accounting prices

Debit 16 Credit 15

For the amount of positive deviations in the cost of materials (transportation and procurement costs), that is, if the actual cost of materials exceeds the cost at accounting prices

Debit 15 Credit 16

The amount of negative deviations in the cost of materials (transportation and procurement costs), if the cost of materials at accounting prices exceeds their actual cost

Debit 20, 23, 44, etc. Credit 10

For the amount of the cost of materials used at accounting prices

For the amount of positive deviations in the cost of materials or

Debit 20, 23, 44, etc. Credit 16

Reversal for the amount of negative deviations in the cost of materials.

One of the last two postings is issued simultaneously with the postings by which materials are written off for production.

EXAMPLE

During the month, the organization purchased materials for a total amount at negotiated prices of 200 thousand rubles. (excluding VAT), at discount prices - 220 thousand rubles.

The total amount of expenses for the acquisition and procurement of materials (work and services of third parties related to the acquisition of materials) amounted to 100 thousand rubles. During the month, materials worth 200 thousand rubles were written off for production. (at discount prices).

To simplify, we assume that there is no balance of materials at the beginning of the month.

The following entries will be made in accounting:

Debit 15 Credit 60

200 thousand rubles. - for the amount of the cost of purchased materials

Debit 15 Credit 60

100 thousand rubles. - for the amount of payment for work and services of third-party organizations

Debit 10 Credit 15

220 thousand rubles. - for the amount of cost of materials at accounting prices

Debit 16 Credit 15

80 thousand rubles. - for the amount of deviations in the cost of materials

Debit 20 Credit 10

200 thousand rubles. - for the amount of cost of materials at accounting prices

Debit 20 Credit 16

72.7 thousand rubles. (80: 220 x 200) - for the amount of written off deviations.

At the end of the month, the balance on account 10 will be 20 thousand rubles, the balance on account 16 will be 7.3 thousand rubles. (unwritten variances in the cost of materials).

Write-off of deviations in the cost of materials for individual types or groups of materials is carried out in proportion to the accounting cost of materials based on the ratio of the balance of the deviation at the beginning of the month (reporting period) and the current deviations for the month ( reporting period) to the amount of the balance of materials at the beginning of the month (reporting period) and materials received during the month (reporting period) at book value.

The resulting value, multiplied by 100, gives the percentage that should be used when writing off the deviation for an increase (increase in price) in the accounting cost of materials consumed. That is, the scheme for calculating and writing off deviations is similar to the scheme for calculating transportation and procurement costs.

The organization of accounting using account 16 involves the isolation of certain types of expenses that arise when purchasing any groups of inventories. In our opinion, in the case when the enterprise also has movement of other groups of inventories (and not just basic and auxiliary materials), it is not advisable to use another scheme for the formation of actual cost when accounting for them.