Accounting for goods and materials. List of material assets

Accounting | Documents |

Receipt of materials

Materials typically come to the organization from suppliers through purchase for a fee. There are also other ways to receive materials to the organization:

  • under a gift agreement;
  • from the founders as a contribution to the authorized capital;
  • from our own production;
  • under a barter agreement;
  • when dismantling fixed assets;
  • as a result of inventory.
Accounting for materials is maintained on account 10 “Materials” of the Chart of Accounts, to which sub-accounts are opened:
  • 10-1 “Raw materials and supplies”;
  • 10-2 “Purchased semi-finished products and components, structures and parts”;
  • 10-3 “Fuel”;
  • 10-4 “Containers and packaging materials”;
  • 10-5 “Spare parts”;
  • 10-6 “Other materials”;
  • 10-7 “Materials transferred for processing to third parties”;
  • 10-8 “Building materials”;
  • 10-9 “Inventory and household supplies”;
  • 10-10 “Special equipment and special clothing in the warehouse”;
  • 10-11 “Special equipment and special clothing in operation”, etc.”
For materials received from suppliers, on the basis of accompanying documents (waybill, invoice or universal transfer document), a Receipt Order (Form No. M-4) is issued at the warehouse. Storekeepers enter information from the receipt order into the Materials Accounting Card (Form No. M-17).

Note: The law “On Accounting” 402-FZ abolished the need to use unified primary accounting documents in almost all cases (except for transactions with funds and some other transactions). Therefore, a company can develop its own forms of documents for accounting for materials and approve them in its accounting policies. Either continue to use the unified form, but also record your choice in the accounting policy. Here and below we consider unified forms of accounting documents.

If, during the acceptance of materials, a discrepancy between the actual data and those indicated in the documents (quantity, quality, etc.) is revealed or there are no accompanying documents (uninvoiced deliveries), then a Materials Acceptance Certificate is drawn up (Form No. M-7). If goods are received without documents, then TORG-4 is compiled, if the container is without documents, then TORG-5 is compiled.

If a company keeps records of valuables at actual cost, then uninvoiced supplies are taken into account at the market price. Subsequently, when documents are received by the company, the cost is adjusted. If values ​​are received at accounting prices, then accounting for uninvoiced supplies is carried out using accounts 15 and 16.

If the organization receives materials at the supplier’s warehouse, then the forwarder (driver) needs to issue a Power of Attorney (in form No. M-2 or No. M-2a)

The receipt of materials to the warehouse from in-house production is documented using a Request-invoice (Form No. M-11). When materials are received during dismantling, a Certificate is drawn up in form No. M-35.

After receiving the materials, all documents are transferred to the accounting department.

In accordance with the Instructions for using the Chart of Accounts, there are two options for accounting for the receipt of material assets:

  • at the actual cost of acquisition (procurement)
  • at discounted prices.
The option for accounting for receipt of materials must be fixed in the accounting policy.

Discount prices- prices that the organization conditionally sets independently to simplify the accounting of production costs.

Actual prices- amounts paid in accordance with contracts to suppliers minus refundable taxes, amounts paid for information and consulting services related to the acquisition of inventory, customs duties, non-refundable taxes.

The first option is usually used by organizations working with a small range of materials. In this case, all costs for the purchase of materials are reflected in the same account 10 “Materials”

Example:
Aktiv LLC buys office supplies for accounting employees in the amount of 118,000 rubles, incl. VAT.

Postings:
D 60 K 51 in the amount of 118,000 - supplier invoice paid
D 10 K 60 in the amount of 100,000 - office supplies were received by the organization
D 19 K 60 in the amount of 18,000 - “input” VAT was taken into account
D 26 K 10 in the amount of 100,000 - office supplies issued to employees

In the second method, it is necessary to use account 15 “Procurement and acquisition of material assets,” the debit of which reflects the actual costs of acquiring (procuring) material assets, and the credit reflects the accounting value of the inventories received by the organization and capitalized.

The difference between the accounting and actual values ​​is written off from account 15 to account 16 “Deviation in the cost of material assets.” The differences accumulated on account 16 are written off (reversed - if the difference is negative) to the debit of the production cost (sales expenses) accounts or other relevant accounts. When selling materials, differences on account 16 are written off to debit 91-2. "Other expenses".

Example:
Aktiv LLC buys paper for accounting employees (100 packs). The registration price of a pack is 90 rubles. The supplier issued an invoice for paper in the amount of 11,800 (including VAT 1,800) rubles.

Postings:
D 60 K 51 in the amount of 11,800 - supplier invoice paid
D 10 K 15 in the amount of 9,000 - paper was accepted for accounting at the discount price
D 15 K 60 in the amount of 10,000 - paper was accepted for accounting at the actual price
D 19 K 60 in the amount of 1,800 - “input” VAT was taken into account

The book value of the paper is 9,000 rubles, the actual value is 10,000 rubles, therefore:

D 16 K 15 in the amount of 1,000 - overexpenditure written off (excess of actual cost over book price)
D 26 K 10 in the amount of 9,000 - paper issued to employees

D 26 K 16 for the amount of 1000 rubles - deviations written off

Material assets accepted for safekeeping and customer-supplied raw materials are stored and accounted for separately on off-balance sheet accounts “Inventory assets accepted for safekeeping” and “Materials accepted for processing”

If materials were received by the organization under an exchange agreement, then they are taken into account at the market value of the property transferred in exchange plus associated expenses.

Materials received as a contribution to the authorized capital are accepted for accounting at a monetary value agreed with the founders (but not more than the market value of the assets).

Materials received free of charge, as well as those identified during the inventory, received during the dismantling of fixed assets, are accepted for accounting at market value.

For companies that have the right to use simplified accounting methods, including simplified accounting (financial) reporting, the following rules for accounting for materials apply:

  • the company can value purchased inventories at the supplier's price. At the same time, other costs directly related to the acquisition of inventories are included in expenses for ordinary activities in full in the period in which they were incurred;
  • a micro-enterprise may recognize the cost of raw materials, supplies, goods, and other costs for the production and preparation for sale of products and goods as expenses for ordinary activities in the full amount as they are acquired (implemented);
  • companies, except micro-enterprises, may recognize the costs of production and preparation for sale of products and goods as part of expenses for ordinary activities in full, provided that the nature of the activities of such an organization does not imply the presence of significant balances of inventories. At the same time, significant balances of inventories are considered to be those balances, information about the presence of which in the financial statements of an organization can influence the decisions of users of the financial statements of this organization;
  • the company may recognize expenses for the acquisition of inventories intended for management needs as part of expenses for ordinary activities in the full amount as they are acquired (implemented).
Accounting entries (records) for accounting for receipt of materials:
№ Contents of operation Debit Credit
1 Receipt of materials is reflected at actual cost
10
 60, 76
2 Receipt of materials for payment at accounting prices using accounts 15 and 16:
2.1
 the receipt of materials is reflected in the assessment provided for in the contract
15
 60, 76
2.2 transport, procurement and other similar expenses are taken into account in the actual cost of materials
15
 60, 76
2.3
10
 15
2.4
16
 15
2.5
15
 16
3
 Uninvoiced deliveries (without using accounts 15 and 16):
3.1 taken into account at the market price of materials received as part of an uninvoiced delivery
10
 60, 76
3.2 the cost of materials for uninvoiced deliveries was reversed (red reversal) - for the amount of materials
10
 41
3.3 the cost of materials for uninvoiced deliveries was taken into account upon receipt of primary documents
10
 60, 76
4
Uninvoiced deliveries (using accounts 15 and 16):
4.1 materials were capitalized at the accounting price
10
 15
4.2 the debt to the supplier of materials at accounting prices is reflected
15
 60, 76
4.3
 after receiving the documents: the actual price of received raw materials was adjusted (the accounting price of materials is less than their actual cost)
15
 60, 76
4.4.
 after receiving the documents: the actual price of the received raw materials was adjusted (the accounting price of the materials is greater than their actual cost) red reversal
15
 60
4.5
 the excess of the actual cost of received materials over their book price is reflected
16
 15
4.6
 the excess of the book price over the actual cost of purchased materials is reflected
15
 16
5
 Materials have been received as a contribution to the authorized capital
10
 75-2
6
 Materials were received under a donation agreement, surpluses were identified during the inventory, materials were capitalized after the dismantling of fixed assets
10
 91-1
7
 Receipt under an exchange agreement:
7.1
 materials were capitalized at actual cost, equal to the market price of the assets transferred in exchange
10
 60
7.2
 offset of obligations under the barter agreement
60
 62

Accounting for inventory items (material assets) is carried out on the basis of primary documents (Article 9 of Federal Law No. 129 of November 21, 1996). It must comply with all regulations. There are accounting rules approved by various Guidelines and Resolutions.

What are inventory items in accounting?

Inventory inventory is a statistical indicator. It may include:

  • Productive reserves.
  • Unfinished production.
  • Remaining finished goods.

The accountant is required to reflect all business transactions with inventory items: receipt, movement within the enterprise, write-off.

Accounting methods for inventory items

Accounting methods are prescribed in Guidelines No. 119.

Varietal method

Accounting is carried out using grade-type cards. They record the presence of objects, as well as their movement. Paragraphs numbered 136-140 of the Methodological Instructions describe the features of the method. Accounting can be carried out in the following ways:

  • Quantitative-total. It is assumed that numerical and total accounting is simultaneously introduced in warehouses and accounting departments. In this case, inventory numbers of inventory items are used.
  • Baldovy. It is assumed that exclusively quantitative accounting by type of inventory items is introduced in warehouses. Accounting uses total accounting. It uses monetary terms. Quantitative accounting is carried out on the basis of primary documentation. In this case, cards and books are used for warehouse accounting. After the end of the reporting year, the primary documentation must be submitted to the accounting department.

The varietal method is used when inventory items are stored by name and grade. In this case, the time of delivery of valuables and their cost are not taken into account. A separate inventory card is created for each item. One nomenclature differs from another in the following indicators:

  • Product brand.
  • Variety
  • Unit of measurement.
  • Colors.

The cards will be valid throughout the year. They must contain all the information about the accepted object. They must be registered in the appropriate register. After this, individual numbers are placed on the cards. Registration is required by employees of the accounting department. If the entire sheet of the card is filled, new sheets are opened. They must be numbered.

NOTE! All entries made on cards must be supported by primary documentation.

Pros and cons of the varietal method

The varietal method has the following advantages:

  • Saving warehouse space.
  • Quick management of inventory balances.

However, there are also significant drawbacks - difficulties in classifying goods of the same type at different prices.

Batch method

The batch method involves an accounting procedure similar to the varietal method. The difference is that each batch of inventory items is registered separately. The batch method is described in paragraph 242 of the Directions. It is used both in the warehouse and in the accounting department. Assumes separate storage of each batch. Each shipment must have a corresponding transport document.

IMPORTANT! Products that were transported by one transport, goods with one name and simultaneous receipt from a single supplier - all this can be considered a single batch.

The batch must be registered in the goods and materials receipt journal. She is assigned an individual registration number. It is used to make marks in expenditure documentation. The registration number is placed next to the names of inventory items. You need to open two party cards. One will be used in the warehouse department, the other in the accounting department. The shape of the card is determined by the type of product.

Pros and cons of the batch method

The technique has the following advantages:

  • Determination of batch consumption results without inventory.
  • Increased control over the safety of inventory items.
  • Reducing enterprise losses.

But there are also disadvantages:

  • Irrational use of warehouse space.
  • There is no possibility of operational control of inventory items.

The choice of a specific method will depend on the priorities of the enterprise and the size of the warehouse.

Inventory accounting

Accounting is carried out on the basis of primary documentation drawn up in a unified form.

Admission

Write-off

Write-off of inventory items is a necessary procedure that ensures that the actual amount of valuables corresponds to that recorded in accounting documents. For registration, a write-off act is drawn up. The values ​​indicated in it are not subject to further application. The document is approved by the manager. The act must indicate all information about the item being written off: weight, number, reason for disposal.

The accountant’s task is to reflect the value of the assets being written off. It can be determined by the following methods:

  • At average cost.
  • At the cost of an individual object.
  • FIFO (at the price of the first batch received or manufactured).

IMPORTANT! If the write-off is made due to the fact that the value is obsolete, then the act is not drawn up.

Postings upon write-off

When writing off, the following entries can be used:

  • DT20 KT10.
  • DT23 KT10.
  • DT25 KT10.

NOTE! Upon disposal, both the cost of the asset and the depreciation charges on it are written off from the balance sheet account.

Write-off example

When writing off office equipment, the following entry appears in accounting:

  • DT 0 401 10 172; KT 0 101 34 410. Write-off of office equipment due to wear and tear.
  • DT 0 104 34 410; KT 0 101 34 410. Write-off of accumulated depreciation.
  • DT 0 105 36 340; KT 0 401 10 172. Capitalization of parts containing precious metals.

Disposal records are kept in a special journal.

Under the ringing abbreviation are hidden inventory items, without which no enterprise can operate normally. Let's figure out how modern Russian accounting formalizes the movement of inventory items in a company, and what primary documents are needed for this.

What is goods and materials?

The concept of inventory includes company assets that are used in the process of business management, act as an object for sale, and most importantly, are materials and raw materials for the production of the company’s products.

Inventories also include goods purchased for resale.

Accounting for inventory items in accounting: postings

Inventory assets are taken into account in accounting at their actual cost, which includes the costs of their acquisition, including additional taxes, transportation costs for delivery, and customs duties.

To record the receipt, movement and write-off of inventory items, accounting accounts are used in accounting.

This is a group of accounts from the “Inventory” section, from 10 to 19. Inventory and materials in the form of goods purchased for resale are accounted for in the “Finished products and goods” section under account 41.

An example of accounting entries for receipt of goods and materials:

In this case, the subaccount of account 10 “Materials” is determined by the type of goods and materials received. In addition to the supplier, materials can come from the founder, from an accountable person, or be manufactured in-house at your own enterprise. In such cases, the accounting entries will look like this:

As for goods purchased for resale, account 41 appears in the postings.

By analogy with materials, goods can come from accountable persons, as a contribution to the authorized capital, as well as from own production. All postings will be similar, only instead of account 10, account 41 will appear.

Accounting for inventory items in accounting: documents

The receipt of materials in accounting by the enterprise is accompanied by the execution of such primary documents as invoice M-15, receipt order M-4. In some cases, an act of acceptance and transfer of materials or an accounting certificate may be issued.

The receipt of goods in accounting is formalized by acts in the forms TORG-1, TORG-2 and so on up to the form TORG-6. In addition, a journal for registering inventory items that require a curtain of containers, TORG-7, can be compiled.

Mezentseva Vasilisa

Business transactions that are not documented in primary accounting documents are not accepted for accounting and are not subject to reflection in accounting registers.

Primary accounting documents are accepted for accounting if they are compiled in accordance with the form contained in the albums of unified forms of primary accounting documentation.

Developed and approved unified forms of primary accounting documentation in accordance with Decree of the Government of the Russian Federation of July 8, 1997 No. 835 “On primary accounting documents” must be used by all organizations, regardless of their organizational and legal form.

In accordance with the Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20 “On approval of the procedure for using unified forms of primary accounting documentation” in unified forms of primary accounting documentation, except for forms for recording cash transactions approved by the State Committee on Statistics of the Russian Federation, organization, if necessary may provide additional details. At the same time, all details of the approved unified forms of primary accounting documentation remain unchanged, including code, form number, document name. Removing individual details from unified forms is not allowed.

Changes made must be documented in the relevant organizational and administrative document of the organization.

The formats of the forms indicated in the albums of unified forms of primary accounting documentation are recommended and can be changed in terms of expanding and narrowing columns and lines, including additional lines and loose sheets for ease of placement and processing of the necessary information.

To accounting as inventories, in accordance with paragraph 2 of the Accounting Regulations “Accounting for Inventories” PBU 5/01, approved by Order of the Ministry of Finance of the Russian Federation dated June 9, 2000 No. 44n “On approval of the accounting regulations “Accounting” inventories" PBU 5/01", the following are accepted:

· raw materials, supplies, and other assets used in the production of products intended for sale (performance of work, provision of services);

· assets intended for sale (and goods);

· assets used for the management needs of the organization.

According to the Russian Encyclopedic Dictionary, raw materials are raw materials and materials that have previously been exposed to labor and are subject to further processing (for example, mined ore).

There are primary and secondary raw materials. Primary raw materials include the already mentioned mined ore, raw cotton, natural gas, and so on; secondary raw materials are finished products that have become unusable - scrap metal, waste paper, and others.

Materials are products that are consumed with changes in shape, composition, and condition in the manufacture of products, including materials involved in the assembly or production of goods for sale. The cost of materials is included in the cost of production.

According to paragraph 42 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n “On approval of guidelines for accounting of inventories” (hereinafter Guidelines No. 119n), materials are a type stocks. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, containers, spare parts, construction and other materials.

Semi-finished products of own production are products the production of which is completed in one or more workshops, but are subject to further processing in other workshops or at other enterprises.

Warehouse accounting data for inventories and operational accounting of movement in the organization's divisions must correspond to the accounting data for inventories. The above provision is one of the main requirements for accounting of inventories.

Materials from the supplier's warehouses or from the transport organization are received by an authorized person of the organization.

The right of a person to act as a trustee of an organization when receiving material assets from suppliers is formalized by issuing powers of attorney (forms No. M-2 and No. M-2a). Unified forms of primary accounting documents for accounting of materials were approved by the Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a “On approval of unified forms of primary accounting documentation for accounting of labor and its payment, fixed assets and intangible assets, materials, low-value and wearable items, work in capital construction" (hereinafter Resolution No. 71a).

The power of attorney is drawn up in the accounting department in one copy and issued to the recipient against signature.

Organizations in which the receipt of material assets by power of attorney is of a massive nature, use form No. M-2a and the issuance of these powers of attorney is recorded in the logbook of issued powers of attorney, which is pre-numbered and laced.

Powers of attorney are issued only to persons working in this organization; the issuance of powers of attorney to other persons is not permitted. The power of attorney issued must be completely completed and must contain a sample signature of the person in whose name it is issued. According to paragraph 5 of Article 185 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), a power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by the constituent documents, with the seal of this organization attached. If based on state or municipal property, a power of attorney to receive or issue money and other property assets issued on behalf of such a legal entity must also be signed by the chief (senior) accountant of this organization.

A power of attorney for transactions requiring a notarized form must be certified by a notary, except as otherwise provided by law.

As a rule, powers of attorney are issued for 10 - 15 days, but in the case of receipt of inventory items as scheduled payments, a power of attorney can be issued for a longer period. The validity period of a power of attorney in accordance with Article 186 of the Civil Code of the Russian Federation cannot exceed three years. If the term is not specified in the power of attorney, it remains valid for one year from the date of its execution. A power of attorney that does not indicate the date of its execution is void.

All material assets entering the organization must be promptly registered by the relevant warehouses.

In some cases, in the interests of production, it is advisable to send material assets directly to the relevant divisions of the organization, bypassing warehouses. However, such material assets are reflected in accounting as received at the warehouse and transferred to the workshop or site. In the primary receipt documents, a note is made that material assets were issued to departments in transit, that is, without delivery to a warehouse or storeroom. It should be noted that the list of materials that can be sent in transit to divisions and areas of the organization must be determined and formalized by order.

Material assets arriving at the organization's warehouse must be carefully checked in relation to their compliance with the range, quantity and quality specified in the supplier's documents.

We draw the attention of readers to the fact that materials must be taken into account in the appropriate units of measurement, by weight, volume, count, and so on. The accounting price is also established using the same units of measurement.

In practice, there are often cases when materials are received in one unit of measurement, for example, in tons, and are released from the warehouse in another unit of measurement, for example, in liters. In such a situation, the acceptance for accounting and release of materials must be reflected in primary documents, warehouse cards and accounting registers simultaneously in two units of measurement. In this case, first the quantity is recorded in the unit of measurement that is indicated in the supplier’s documents, and then in brackets - the quantity in the unit of measurement in which the materials will be released from the warehouse.

If the supplier's documents indicate a larger or smaller unit of measurement than is accepted in the organization, such materials are accepted for accounting in the unit of measurement that is accepted in the organization.

Paragraph 50 of Methodological Instructions No. 119n states that if it is difficult to reflect the movement of material in two units of measurement, then you can transfer the material to another unit of measurement by drawing up a transfer act. In the act of transfer to another unit of measurement, you must indicate the amount of material in the units of measurement specified in the supplier’s documents and in the unit of measurement in which the material will be released from the warehouse. At the same time, the accounting price of the material is determined in a new unit of measurement. In the warehouse accounting card, entries on the acceptance of materials for accounting are made in the supplier’s unit of measurement, as well as in the new unit of measurement, with a reference to the act.

Paragraph 49 of Methodological Instructions No. 119n establishes that the acceptance and accounting of incoming materials, provided there are no discrepancies between the supplier’s data and actual data, is formalized by the relevant warehouses by drawing up receipt orders (form No. M-4). Instead of issuing a receipt order, it is allowed to affix a stamp on the supplier’s document, the imprint of which contains the same details as the receipt order. In this case, fill in the details of the stamp and put the next number of the receipt order, such a stamp is equated to the receipt order.

Receipt orders are issued for the actual amount of incoming valuables. For bulk homogeneous cargo, such as ore, limestone, sand, crushed stone, coal and others, which arrive from the same supplier several times during one day, it is allowed to draw up receipt orders for the whole day. Each acceptance is recorded on the back of the receipt order. At the end of the day, the turnover is calculated and the total is entered into the receipt order.

If, when receiving material assets, it is established that the received materials do not correspond to their assortment, quantity and quality specified in the supplier’s documents, then the receipt order form No. M-4 is not drawn up. In such a situation, it is drawn up Certificate of acceptance of materials (form No. M-7). This act is also drawn up to formalize the acceptance of materials received without documents.

This act is the legal basis for filing a claim with the supplier or sender.

The act is drawn up by a commission, which must include a financially responsible person, a representative of the sender (supplier) or a representative of a disinterested organization.

The act is drawn up in two copies, one of which with the attached documents is transferred to the accounting department, and the other to the procurement or accounting department for sending a letter of claim to the supplier. If the organization has a legal department, then drawing up a letter of claim can be entrusted to this department.

Receipt orders and acts of acceptance of materials must be drawn up on the day of their receipt. In some cases, when individual batches of materials are in the process of technical acceptance or laboratory testing, the materials are accepted for safekeeping. In this case, the warehouse manager or storekeeper makes entries about such materials in a special book. Records in this book are kept with the division of materials: “Materials awaiting acceptance” and “Materials accepted for safekeeping.” In warehouses and storerooms, such materials must be stored separately and their consumption is not allowed until the results of acceptance are clarified.

Please note that materials purchased by accountable persons are also subject to delivery to the warehouse. Acceptance of such materials for accounting is carried out in the generally established manner on the basis of invoices and checks of retail trade organizations, receipts for the receipt order when purchasing materials for cash in other organizations, a procurement act when purchasing materials from the population, that is, on the basis of documents confirming the purchase. These documents must be attached to the advance report of the accountable person.

Accounting for the movement of materials in the warehouse for each grade, type and size is carried out in Materials accounting card (form No. M-17), filled in for each item number of the material. Entries in the card are kept by the financially responsible person on the basis of primary receipts and expenditure documents on the day of the transaction.

The basis for recording operations for the receipt of goods are the Unified forms of primary accounting documentation for recording trade operations, approved by Resolution of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132 (hereinafter referred to as Resolution No. 132).

According to clause 2.1.1 of the Methodological Recommendations for accounting and registration of operations for the receipt, storage and release of goods in trade organizations, approved by the Letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5, the procedure and timing for the receipt of goods in terms of quantity, quality and completeness and its documentation are regulated by the current technical conditions, delivery conditions, purchase and sale agreements and instructions on the procedure for accepting consumer goods in terms of quantity, quality and completeness.

The transfer of goods to the buyer is formalized by shipping documents provided for by the terms of delivery and transportation of goods. These can be waybills, waybills, railway waybills, bills, invoices.

Goods purchased by a trade organization for resale may be delivered directly to its warehouse, or may be accepted by the trade organization outside its own warehouse.

If acceptance is carried out outside the buyer’s warehouse (at the supplier’s warehouse, at a railway station, pier, at the airport), then receipt of the goods is carried out by the financially responsible person of the trade organization by proxy, which confirms the right of the financially responsible person to receive the goods. The procedure for registering a power of attorney was discussed above.

Clause 2.1.5 of the Methodological Recommendations for accounting and registration of operations for the receipt, storage and release of goods in trade organizations, approved by the Letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5, determines that the procedure for accepting goods and documenting acceptance depend, in particular:

ü from the place of acceptance;

ü on the nature of acceptance (quantity, quality, completeness);

ü on the degree of compliance of the supply agreement with the accompanying documents (presence or absence).

Acceptance of goods by quantity and quality involves checking the compliance of the actual availability of goods with the data contained in transport, accompanying and (or) payment documents, and when accepting by quality and completeness - the requirements for the quality of goods stipulated in the contract.

Receipt of goods is processed in different ways - depending on the proximity of the office to the location of the warehouse. If the supplier's warehouse and office are located in the same place, then paperwork and delivery of goods occur simultaneously. The document for the release of goods in this case is the invoice.

If the warehouse of the supplier company is remote from the office, then the representative of the trade organization (materially responsible person) is issued a document to receive the goods, according to which material assets will be released to him at the warehouse. If there is no goods in the warehouse in the required quantity, the recipient is issued a new document - an invoice, which indicates the actual quantity of goods supplied. IN the invoice is indicated :

ü number and date of discharge;

ü name of the supplier and buyer;

ü name and brief description of the product;

ü quantity of goods;

ü price and total cost of the goods (including VAT), value added tax must be indicated on a separate line.

The invoice must be issued in 4 copies, the first two remain with the supplier (in the warehouse and in the accounting department), the remaining two are transferred to the buyer (in the accounting department and the financially responsible person). The invoice must be certified by the seals of the supplier and recipient and the signatures of financially responsible persons (one released the goods, the other accepted).

If the goods are in undamaged containers, then acceptance can be carried out by the number of pieces, gross weight or by the number of trade units and markings on the container. If the actual presence of the goods in the container is not checked, then it is necessary to make a note about this in the accompanying document.

If the quantity and quality of the goods correspond to the data specified in the shipping documents, then the accompanying documents (invoice, waybill and other documents certifying the quantity or quality of goods received) are stamped by the purchasing organization, which confirms the compliance of the accepted goods with the data specified in accompanying documents. The financially responsible person who accepts the goods puts his signature on the shipping documents and certifies it with the round seal of the trade organization.

To formalize the acceptance of goods in terms of quality, quantity, weight and completeness in accordance with the rules for acceptance of goods and the terms of the contract, it is used Certificate of acceptance of goods (form No.TORG-1), with set by members of the selection committee authorized by the head of the organization. Goods are accepted based on actual availability.

The number of copies of the act to be drawn up and the completeness of the attached documents is determined in each specific case.

To formalize the acceptance of inventory items that have quantitative and qualitative discrepancies with the data in the supplier’s accompanying documents, the following documents are used:

Act on the established discrepancy in quantity and quality when accepting inventory items (form No. TORG-2), drawn up for domestic goods in four copies;

- Act on the established discrepancy in quantity and quality when accepting imported goods (form No. TORG-3), compiled for imported goods in five copies.

Note!

If, at the time of acceptance of the goods, a discrepancy between the gross weight and the weight indicated in the accompanying documents is revealed, the buyer must not open the container and packaging. If, while the gross weight is correct, a shortage of goods is established during the check of the net weight or the number of commodity units in individual places, then the buyer has the right to suspend acceptance of the remaining cargo. The containers, packaging of opened items and the goods contained in them must be preserved and then handed over to a representative of the sender’s organization.

· Certificate of acceptance and transfer of fixed assets (except for buildings, structures) (form No. OS-1);

· Certificate of acceptance and transfer of groups of fixed assets (except for buildings, structures) (form No. OS-1b).

The acts are approved by the heads of the recipient organization and the donating organization and are drawn up in at least two copies. The act must be accompanied by technical documentation related to this fixed asset item.

Data on the acceptance of an object into fixed assets is the basis for filling out the following primary documents for accounting for fixed assets:

· Inventory card for accounting of fixed assets (form No. OS-6);

· Inventory card for group accounting of fixed assets (form No. OS-6a);

· Inventory book for accounting of fixed assets (form No. OS-6b).

In the process of economic activity, material assets arrive at warehouses and storerooms not only from suppliers. Their internal movement is also carried out from the organization’s departments to storerooms and warehouses. Paragraph 57 of Methodological Instructions No. 119n establishes that that delivery of materials to warehouses by departments should be documented with invoices for internal movement of materials in cases where:

· products manufactured by divisions of the organization are used for internal consumption in the organization or for further processing;

· materials are returned by departments of the organization to a warehouse or workshop storeroom;

· waste from production of products (performance of work), as well as defects are handed over;

· delivery of materials received from the liquidation (disassembly) of fixed assets is carried out;

· other similar cases.

Operations for the transfer of materials from one division of the organization to another are also documented with invoices for the internal movement of materials.

Resolution No. 71a developed for these purposes form No. M-11 “Demand-invoice” , used in cases where material assets are moved between structural divisions of an organization or between financially responsible persons.

The invoice is drawn up by the financially responsible person of the structural unit that delivers the material assets. One of the two compiled copies of the invoice serves as the basis for the delivering warehouse to write off valuables; on the basis of the second copy, the receiving warehouse accepts these values ​​for accounting. The invoice is signed by the financially responsible persons of both the delivering and receiving departments and is submitted to the accounting department to record the movement of materials.

It should be noted that the same invoices are used to document the delivery of on-demand and unused materials to the warehouse, as well as the delivery of waste and defects.

Paragraph 90 of Methodological Instructions No. 119n determines that internal movement of materials is also considered as their release to warehouses (storerooms) of organizational units and to construction sites.

In the case when the release of materials to departments is carried out without indicating the purpose of use of the materials, such release is also taken into account as an internal movement, and the materials are considered to be issued to the department that received them. The department that received the materials draws up a consumption report for the amount of materials actually consumed. The specific procedure for drawing up an expense report, as well as the list of departments that can apply it, are established by the organization. This act must reflect:

ü name of the received materials;

ü quantity, accounting price and amount for each item;

ü number and (or) name of the order, product, product for the production of which the materials were used;

ü quantity of manufactured products or volumes of work performed.

The drawn up act is the basis for writing off materials from the reporting unit of the unit that received them.

In case of movement of inventory items between structural divisions or materially responsible persons of the organization, in accordance with Resolution No. 132, Invoice for internal movement, transfer of goods, containers (form No. TORG-13) , drawn up in two copies by the financially responsible person of the warehouse or department handing over inventory. The first copy of the invoice remains in the delivery department and serves to write off inventory items, the second is transferred to the department receiving the values ​​and serves to accept them for accounting.

The invoice is signed by the financially responsible persons of the deliverer and recipient and submitted to the organization’s accounting department to record the movement of inventory items.

Within an organization, not only materials and goods, but also fixed assets are moved from one structural unit to another. To register and record such movements, it is used Invoice for internal movement of fixed assets, form No. OS-2, approved by Resolution of the State Statistics Committee No. 7.

The invoice is issued by the transferring unit in triplicate and signed by the responsible persons of the structural units of the recipient and the deliverer. The first copy is transferred to the accounting department, the second remains with the financially responsible person of the unit transferring the fixed asset, and the third copy is transferred to the unit receiving the fixed asset.

Data on the movement of fixed assets is entered into the inventory card or book of accounting of fixed assets (forms No. OS-6, No. OS-6a, No. OS-6b).

Material assets can be released from the warehouse into production, as well as in the event of their sale and disposal for other reasons.

Release of material into production is the issuance of materials from a warehouse or storeroom directly for the manufacture of products, performance of work and provision of services, as well as for the management needs of the organization.

Depending on how the warehouse structure is organized, materials are released in accordance with established standards and in appropriate units of measurement as follows:

ü either to the warehouses of the organization’s divisions and from there directly to production - to sites, to teams and to workplaces;

ü or directly to departments if they do not have warehouses.

Please note that storekeepers release materials from the warehouse to strictly defined employees. Lists of persons who have the right to receive materials from warehouses, as well as samples of their signatures, must be agreed upon with the chief accountant of the organization and brought to the attention of financially responsible persons who issue materials.

The procedure for releasing materials into production from department warehouses directly to sites, teams and workplaces is carried out in the manner established by the head of the department.

Let's consider what primary documents are used to document the release of materials from the warehouse.

We noted above that the issuance of materials is carried out in accordance with established standards, that is, the release of materials into production must be carried out on the basis of pre-established limits. Such limits are established on the basis of material consumption standards and production programs developed in the organization.

To register the release of materials according to approved limits, it is used Limit-fence card (form No. M-8). This document is also used for ongoing monitoring of compliance with established limits for the supply of materials, and is also a supporting document for writing off material assets from the warehouse. The issuance of the limit-fence card is carried out by the divisions of the organization that are entrusted with the functions of supply or planning.

For each name of material, two copies of the document are issued, one of which is transferred to the structural unit before the beginning of the month, and the other to the warehouse. As a rule, a limit card is issued for a month, but if the movement of materials in an organization is small, then this document can be issued for a quarter. A separate limit and intake card is issued for each warehouse.

When issuing materials, the storekeeper notes in both copies of the document the date and quantity of materials issued and displays the remainder of the limit according to the item number of the material. The warehouseman signs the recipient's limit and intake card, and the recipient signs the warehouse's limit and intake card.

After using the limit, the warehouse manager or storekeeper hands over the limit cards to the accounting department. Regardless of whether the limit is used or not, at the beginning of the month all limit cards for the previous month must be turned in. If the card was issued for a quarter, it must be returned at the beginning of the next quarter. The delivery of warehouse copies of limit-fence cards is preceded by reconciliation of the data contained in them with the data of copies of cards held by recipients of material assets. The completed reconciliation is confirmed by the signatures of the warehouse manager (storekeeper) and the responsible person of the department that received the materials.

To reduce the number of primary documents, it is recommended to issue materials in Material accounting cards (form No. M-17). In this case, the limit intake card is issued in one copy and on its basis the operation of releasing materials is carried out. The storekeeper signs the limit-fence card, and the recipient of the materials signs the materials accounting card.

When registering the issue of materials without registering consumable documents, warehouse cards are submitted to the accounting department according to the register at the end of each month. Based on the cards, accounting employees compile the appropriate accounting registers, after which the warehouse accounting cards are returned to the warehouse.

Accounting for the return of materials not used in production is kept in the same form, and no additional documents are drawn up.

If necessary, with the permission of the head of the organization, chief engineer or other authorized persons, excess supply of materials is allowed, as well as the replacement of some types of materials with others. If materials are issued in excess of the limit, the inscription “Above the limit” is written in the primary documents.

As a rule, large organizations carry out centralized delivery of materials from the organization's warehouses to the warehouses of the divisions and directly to the sites and workplaces of the divisions. In this case, a special operational document for vacation is drawn up - a “plan-map”. It reflects the established limits and calendar dates for submitting materials to departments. The plan-map form is not provided for in the albums of unified forms of primary accounting documents and must be developed by the organization independently. Based on this document, the warehouse employee issues an invoice for the release of materials within the established limit. In this case, the Requirement may be applied - invoice (form No. M-11), Invoice (form No. M-15).

All primary accounting documents for the release of materials from warehouses and storerooms to organizational units must indicate:

ü name of the material;

ü quantity of material, its price and total amount;

ü purpose of the material (name of the order, product, product for the manufacture of which materials are supplied, or name of the costs).

The release of materials from the organization's warehouse in the event of their sale is carried out by warehouse workers on the basis Invoice for the release of materials to the side (form No. M-15). This form is used to record the release of material assets:

ü to third parties on the basis of contracts and other documents;

ü farms of your organization located outside its territory.

The first copy of the invoice is transferred to the warehouse for the release of materials, and the second copy is transferred to the recipient of the materials.

The main document used to formalize the sale (release) of inventory items by a trade organization to a third party organization is Consignment note (form No.TORG-12), approved by Resolution No. 132 and drawn up in two copies. The first remains in the organization handing over inventory, and on its basis they are written off. The second copy is transferred to a third party and is the basis for accepting inventory items for accounting.

When transporting goods by road, a Consignment Note (Form No. 1-T) is issued, approved by Resolution of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78 “On approval of unified forms of primary accounting documentation for recording the work of construction machinery and mechanisms, work in road transport” .

The procedure for issuing a consignment note was established by the joint Instruction of the Ministry of Finance of the USSR No. 156, the State Bank of the USSR No. 30, the Central Statistical Office of the USSR No. 354/7 and the Ministry of Automotive Transport of the RSFSR No. 10/998 of November 30, 1983 “On the procedure for payments for the transportation of goods by road.”

According to paragraph 5 of this Instruction, the shipper does not have the right to transfer, and the motor transport organization does not have the right to accept for transportation, cargo that is not documented with waybills. This applies to all transportation performed by freight vehicles, regardless of the terms of payment for its work.

It should be remembered that the consignment note, in accordance with paragraph 6 of the Instructions, is the only document used for writing off inventory from shippers and accepting them for accounting from consignees, as well as for warehouse, operational and accounting.

The consignment note (hereinafter referred to as the CTN) is drawn up in four copies, but by agreement of the motor transport organization and the shipper it can be drawn up in five copies. Each copy of the TTN must be certified by the signature, seal or stamp of the shipper.

ü name of the recipient of the cargo;

ü name of the cargo;

ü quantity, weight of the cargo transported, method of determining the weight;

ü type of packaging;

ü method of loading and unloading;

ü time of delivery of the vehicle for loading and time of completion of loading.

In cases where it is not possible to list all the names and characteristics of the released inventory items in the TTN “Cargo Information”, an invoice in the form No. TORG-12 should be attached to it.

In these cases, the consignment note indicates that a specialized form is attached as a product section, without which this consignment note is considered invalid and should not be used for settlements with shippers and consignees, as well as for accounting for completed transportation volumes and calculating wages to the driver.

If one vehicle transports cargo to several recipients, then the TTN is issued for each shipment of cargo to each recipient separately.

As a rule, the consignment note is drawn up by the shipper, but the agreement may provide for the registration of the consignment note by the motor transport organization carrying out the transportation of goods.

If the consignment note is issued by the consignor, then motor transport enterprises have the right to check the information specified in the consignment note, and the consignor and consignee are responsible for the consequences of incorrect, inaccurate and incomplete reflection of information in the consignment note.

Acceptance of cargo for transportation is confirmed by the signature of the driver-forwarding agent in all copies of the consignment note, while the shipper has no right to demand that the driver accept the cargo using any other documents other than the consignment note.

The first copy remains with the shipper and is intended for writing off inventory items.

The second, third and fourth copies of the TTN are given to the driver, of which:

the second copy is handed over to the consignee and is intended for acceptance for accounting of inventory items;

the third copy is attached to the invoice for transportation and serves as the basis for the settlement of the motor transport enterprise with the shipper (consignee);

the fourth copy is attached to the waybill and serves as the basis for recording transport work.

When handing over the cargo, the driver presents three copies of the TTN to the consignee, who certifies the receipt of the cargo with his signature and seal (stamp) in the consignment note, simultaneously indicating in all copies the time of arrival and departure of the vehicle.

The consignment note consists of commodity and transport sections. The commodity section is used to write off inventory items from the shipper's warehouse and accept them for accounting by the consignee, the transport section is used to record transport work and make payments for services rendered for the transportation of goods.

More details with questions regardingorganization of warehouse accounting, You can find it in the book of JSC “BKR-Intercom-Audit” “Organization of warehouse accounting».