In the form of step-by-step instructions. Debiting from account 10 in 1C 8.3 is done using the document “Requirement-invoice”. With its help, you can write off both consumables (for example, office supplies, household chemicals, auto parts and various low-value items - MBP), and transfer materials to production (sand, crushed stone, paint in construction), including through a tolling scheme.
If you are interested in writing off goods in 1C, read about it in.
Requirement-invoice in 1C for decommissioning of materials into operation
In the 1C Accounting interface, the document “ ” is located on the “Production” tab:
First of all, you need to create a new document. Click the "Create" button. A new Request invoice will open:
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It indicates our Organization, Warehouse, as well as materials and their quantities. Be careful - before spending materials, you must reflect their receipt on the 10th account using the document ““.
After the transaction, we see transactions 20.01 - 10.01, typical for writing off inventory items into production:
Here in 1C 8.3 you can print the act.
Watch also our video about accounting for office supplies in 1C Accounting 8.3:
Write-off of customer-supplied materials for production
To do this, on the “Customer Materials” tab, you must indicate the counterparty and what was written off:
At the same time, pay attention to the movements of the document:
Postings for writing off customer-supplied materials into production have the form 003.02 - 003.1. Off-balance sheet accounts are used.
Not a single construction of a real estate project is complete without the use of a large amount of building material.
The total cost of the work directly depends on the amount of special material used and, accordingly, on its cost.
Therefore, competent accounting of inventory items (TMV) is extremely important during the construction of even small-scale projects.
The write-off of materials in construction plays an important role.
In words this seems quite simple, but in reality many companies face difficulties that may arise through no fault of the company.
Let's consider the procedure for writing off materials in construction.
To calculate the volume of special materials required for the construction of any facility, norms and rules approved by the production and technical department (PTO) are used.
The director of the company approves the list of employees involved in writing off inventory items. As a rule, an engineer and an accounting employee are appointed to be responsible for preparing the relevant documentation - heads of production sites who are responsible for approving the indicators indicated in the reports.
Moreover, the responsibility for signing the processed documents of the chief engineer and the head of the technical department should also be stated in the same order.
The accounting department is assigned the following functions:
- preventing the write-off of building materials in quantities exceeding the standards;
- preventing the groundless write-off of construction material due to loss;
- eliminating fraud based on the write-off of special material of a higher level than was actually used.
Any construction company striving for correct and accurate accounting of building materials must build a clear document flow system.
Methods for assessing materials when they are written off
To correctly write off building materials, it is necessary to correctly analyze their cost. According to legislative acts on accounting, special materials are taken into account based on their actual price.
The actual cost is the amount of costs, including:
- initial cost;
- transport expenses;
- cost of consultations;
- customs state duty;
- cost of intermediary services.
In case of write-off of special materials sent for construction or any other disposal, the determination of the actual cost must be carried out individually for each type of building material during the reporting period using one of the proposed methods:
- Determination of the cost of each unit of supplied building materials. The most suitable option for accounting for particularly valuable inventory items.
- Determination of the average cost value. It is a mathematical division of the total cost of the entire complex of materials by the number of accounting units.
- Using the First In, First Out principle - first in, first out. – special materials received last are removed from the balance sheet first.
- Using the Last In, First Out method is the opposite principle - building materials put on the balance sheet at the very beginning are written off.
Documentary support for writing off materials
The preparation of documents for the write-off of special materials in construction is directly dependent on several factors, but first of all it is influenced by the relationship with material suppliers and how they comply with disciplinary requirements.
The main goals of building document flow in a construction company are:
- relevance of data on the movement of construction materials;
- control of the safety of special materials;
- monitoring compliance with standards for the consumption of building materials;
- efficient use of special materials.
The write-off of building materials for production needs can be made on the basis of a package of documents consisting of:
- standards for the consumption of material for a certain production, approved by the head of the organization;
- journal of work performed;
- report on the actual consumption of building materials, comparison with approved planned indicators.
To maintain regular reporting, a company can develop and approve its own standards for the write-off of materials in construction, the main condition is that they meet the requirements of the State Register, but experts recommend using the standardized form M-29 and the Instructions used by the heads of production sites to control the consumption of building materials in comparison with established standards.
But it is necessary to understand that the form must be finalized for each construction enterprise individually.
The document must contain the following two chapters:
- planned need for building materials and the volume of work performed;
- reconciliation of actual supply of building materials with planned consumption limited by production standards.
The first part is drawn up by responsible employees of the technical department, and the second - by site managers or foremen.
The write-off of building materials occurs in several stages:
- At the beginning of each month, the work manager receives a regular material report with the actual balances of inventory items in his personal warehouse.
- The person bearing financial responsibility, at the end of the reporting month or in parallel with the work, draws up document M-29 on the delivery and balance of construction materials; submits reports to the PTO for verification within the period established by the order of the head of the company.
- The technical department specialist checks, and the chief approves the M-29 report and the material report, the documentation is transferred to the chief engineer for confirmation.
- The chief engineer, after confirming the package of documents, transfers it to the accounting department.
- The accountant determines the cost of arrived and consumed special materials and calculates the cost of the actual balance based on the documentation provided.
- The accountant enters information into the summary table of the movement of material throughout the enterprise and performs a write-off.
Accounting for inventory items begins from the moment of drawing up design and estimate documents containing established standards for their expenditure.
Consequences of overexpenditure
During the analysis of reporting in the M-29 format, inconsistencies in indicators may be identified.
In this case, the head of the construction site will need to write an explanatory note corresponding to the M-29 form, in which he must indicate the reason for the overuse of special materials.
Together with the explanatory note, it must be attached, drawn up and approved by the commission.
If the overexpenditure of building materials resulted from theft or damage, then in order to write off inventory items within the framework of the law, the management of the enterprise is obliged to contact the relevant authorities to obtain documentary evidence of what happened.
If the reason for the waste of special material is recognized as valid, and the overspending is confirmed by calculations, then the head of the enterprise has the right to order the write-off of the excessively spent special material.
In internal company accounting, materials usually mean material assets that act as means for the production of finished products or maintenance of a technological process. It is important that these values must be acquired by the organization itself. To account for materials, accounts 10 (reflection of the actual cost of purchased and prepared materials at accounting prices), 15 (summarization of information on material assets in circulation) and 16 (reflection of information about deviations in the cost of materials), as well as subaccounts to them, are used. If defects in materials are detected, they are damaged, or if they are deemed unsuitable for further use, the organization must write off the materials. The results of this procedure are recorded in the act of writing off materials, on the basis of which an accounting certificate is drawn up.
What needs to be done before drawing up a materials write-off act
It is reasonable to assume that a document with a name such as an act of writing off materials confirms the direct consumption of material assets, due to which the materials used become unused in the further production process. There is no unified form for a write-off act approved by law, but this does not mean that such a document need not be drawn up at all: as a rule, tax authorities are very sensitive to everything related to the expenditure of material assets. In any case, it is highly desirable to draw up an act, but the form of the write-off act must be developed by the initiator. The easiest way for this purpose is to use a ready-made template, for example, and adapt it to a specific procedure, taking into account the actual state of affairs in the organization.
Before directly drawing up the act of writing off materials, it is necessary to fill out a demand invoice. It should reflect the movement of material assets subject to write-off to the warehouse for their subsequent transfer to the financially responsible person.
After the materials, according to the documentation, are in the warehouse, they must be released from the warehouse. The result of this procedure is the assignment of these material assets to the financially responsible person.
How to draw up a materials write-off act
The write-off act is usually drawn up in a single copy. The document must include the following information:
- the date of drawing up the act and the place of drawing up this document,
- a complete list of persons participating in the write-off procedure - members of the assembled commission ─ indicating their positions and surnames in alphabetical order (the full name of the chairman must be highlighted),
- list of materials to be written off,
- amount of materials to be written off,
- an amount equal to the actual cost of written-off materials,
- reason for write-off (for example, damage),
- total write-off amount (in words).
Data on materials (indication of their quantity, their cost and reason for write-off) is most easily presented in tabular form. This is allowed by the rules. But speech patterns like “we, the undersigned” or “have drawn up this act in that” are best avoided: in modern office work they are considered archaisms. After the materials write-off act is completed, it must be signed. All members of the commission sign, and the head of the organization approves the final copy.
It should be borne in mind that this procedure can be significantly simplified and, as a result, accelerated if the write-off commission consists of one person. To do this, it is necessary that all responsibilities for storage, use of material assets and actual membership in the commission formally belong to one person. As a rule, the decision on the advisability of such a simplification of the write-off process, as well as the development of a form that is optimal for a particular organization, lies with the accountant. He also usually selects a sample material write-off act that best meets the requirements.
Several nuances of the procedure for drawing up an act
Despite the fact that there is no generally accepted format for the write-off act, when drawing it up, it is highly advisable to adhere to a number of standards used in domestic office work. Most of them concern the design of the form and the rules for indicating data.
Thus, as the date appearing in the write-off act, it is necessary to indicate the date of its preparation. If this event was preceded by lengthy procedures, for example, inventory, then it is advisable to briefly indicate this fact in a document indicating the time period.
The title of the write-off act can be made in one of two generally accepted forms. The first is using the prepositional case (“Act of writing off materials”), the second is using the genitive (“Act of writing off materials”).
The text of the write-off act must begin with an indication of the basis for its preparation. Most often, such a basis is an order from the director of the organization. In this case, the order number must be written on the form.
The approval stamp of the form by the head of the organization is placed in the upper right corner of the form. If the document has several pages, then it is placed only on the first page.
What needs to be done after drawing up the write-off act
When recognizing materials as written off, that is, after drawing up an act of writing off materials, the organization’s accountant must make the following entries:
1. D94 K10. This entry reflects the book value of the written-off materials. Information for posting is taken from the materials write-off act.
2. D20 K94. This posting reflects the cost of shortage (damage) of materials within the limits of natural loss. Information for it is taken from the write-off act, as well as from the accounting certificate. If the amount of written-off materials exceeds the limit of natural loss, and therefore compensation for the shortage is assigned to the culprit, then instead of account 20 it is necessary to use subaccount 2 of account 73.
In some cases, the accountant will have to use other entries. So, if the reason for writing off materials was their destruction as a result of a natural disaster, then posting D99 K10 is made. Information for it is again taken from the write-off act and the accounting certificate. Then, using posting D99 K68 (VAT subaccount), you need to restore the previously paid value added tax. If material assets are written off in accordance with a gratuitous use agreement, then the postings will look like D91/2 K10 and D91/2 K68 (VAT sub-account). Moreover, before such an entry appears in accounting, it is necessary to draw up many documents. In particular, this requires an application for the release of materials to a third party, a corresponding agreement and a consignment note.
Is it possible not to draw up a write-off act?
So, timely and competent preparation of the act of writing off materials can significantly facilitate communication between the company’s management and representatives of the tax authorities, who, as we know, are very jealous of everything related to expenses. However, this procedure may not be quick for members of the commission; moreover, drawing up write-off acts significantly complicates the accounting work of the accounting department. Therefore, if the management of an enterprise considers it necessary to refuse to draw up such an act, then, in principle, it is possible to do without it.
If you refuse to draw up a write-off act, you must use guidelines for accounting for inventories and for creating primary documentation for issuing material assets from the warehouse to small structural divisions of the enterprise. To record the movement, use a limit card in form M-8 or a demand invoice in form M-11, as well as an invoice in form M-15.
The procedure for writing off materials for production is as follows. The release of materials from the warehouse to the production workshop can be arranged:
- or a limit-withdrawal card in form No. M-8 ();
- or a demand invoice in form No. M-22 (Resolution of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a).
However, the write-off of materials is not always confirmed by a demand invoice or limit card. After all, materials, upon entering the production workshop, could be stored there for some time and used for a certain period of time. To directly write off the cost of materials for production (as expenses), it is more convenient to draw up a Material Write-off Act.
Material write-off act: sample
The act of writing off materials for production is drawn up in any form. The main thing is that it shows which department used the materials, what materials, and in what quantities. The act may also indicate the cost of these materials. The form of the act for writing off materials is approved by a separate order of the manager or as an annex to the accounting policy.
The write-off of materials in accounting is also confirmed by this act.
As an alternative, you can issue an order to write off materials.
The specified act or order can be drawn up as materials are used or monthly.
Write-off of materials: postings
In accounting, the write-off of materials is reflected by posting a debit to the cost account (20, 23, 25, 26) and a credit to the materials account (10) for the cost included in the expenses.
Material write-off methods
In both accounting and tax accounting, you can use the following method of writing off materials (clauses 16-18 PBU 5/01; clause 8 of Article 254 of the Tax Code of the Russian Federation):
- at the cost of each unit;
- at average cost;
- at the cost of the first in time of acquisition (FIFO).
There are no standards for the write-off of materials. But the organization can approve them independently to control the consumption of materials.
Accounting policy: write-off of materials
The method of writing off materials is fixed in the accounting policy.
Will help you prepare an accounting policy.
Write-off of materials under the simplified tax system
Under the simplified tax system, materials are written off as expenses immediately after the materials are posted and paid to the supplier at the cost of their acquisition, without waiting for them to be released into production (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). To write off materials as expenses in accounting, you can use the above act of writing off materials.
The main activity of the enterprise is practically impossible without the acquisition of special materials. They are important not only for production, or in the sale of goods and services, but also for meeting the needs of the administrative apparatus.
In a warehouse, the storekeeper or the head of the department is responsible for such valuables. For accounting, an account of 10 is usually used. The situation changes after the so-called departure of materials from the warehouse. In this connection, the write-off procedure is applied.
First, let's decide where exactly the purchased materials can be sent. They are capable of performing many functions, which are determined by the current needs of the enterprise:
- Be the basis in production processes
- Function of auxiliary type parts for
- They are used to create finished product packaging
- Application in the implementation of management processes, while meeting the needs of the administration
- Assistance when fixed assets are being liquidated and are being taken out of service
- Application in construction, after which fixed assets are created
Depends on how and why materials are released from the warehouse. Several notations are used for this.
Debit has the following signs:
Credit, accordingly, is indicated by just one digit – 10.
Sometimes it happens that materials are listed as property, but are actually missing, which leads to shortages. Such situations require the following designation - debit 94 and credit 10.
Write-off: how to register
Business transactions must always be accompanied by the documentation used in primary accounting. The rule makes no exceptions to the write-off procedure. Any organization has the right to determine for itself which papers will allow organizing primary accounting. Therefore, specific registration rules may differ from company to company.
The main thing is that the accounting policy contains information about the approved documentation. And monitor the presence of the mandatory details specified in the current legislation.
There are several standard forms, the use of which is permissible when writing off:
- on the release of materials to third parties.
- Salary cards with certain limits.
- Invoice forms with a description of the requirement.
The organization can choose for itself which details are not needed and which ones will definitely be needed in a particular process.
The use of invoices with requirements allows you to organize accounting for the internal movement of material assets, with the participation of responsible persons or structural divisions.
Registration of invoices is the responsibility of the persons who deal with valuables. Only two copies are needed. The write-off is processed by one, and the second is needed for capitalization.
What to do if not all materials are used?
It is usually assumed that after release the materials will be used immediately for their intended purpose, and therefore the operation is accompanied by the postings that were already mentioned earlier.
But this doesn't always happen. Especially if the enterprise is quite large. It happens that the transferred values are not used immediately. Then the new storage location replaces the old one. When releasing the bases, it is worth noting that they do not always know exactly in which production process the sources are used.
Valuables that have already been released from the warehouse, but have not yet been consumed, cannot be classified as expenses for the current period. This applies to both accounting and tax. Therefore, actions are required in a slightly different order than usual.
This situation leads to the fact that the issue and registration of materials become internal processes. By applying a separate subaccount to account 10, which may be called, for example, “Materials in the workshop.” When the month comes to an end, another document is drawn up. Usually this is an act with information about material costs. There you can already indicate the direction of use of the values. At the same time as this action, write-offs are being carried out. Thanks to such tracking, accounting reports become more reliable. There are fewer errors when calculating income taxes.
Applies not only to what is used for production processes, but also to property of any kind. For example, to stationery that is used by the administration. There is no need to issue materials “in reserve”; they need to be used immediately.
About write-off standards for production
The legislation does not have strict and clear rules that would describe in detail the write-off process. It is usually said that it is necessary to rely on the volume of the production program and the standards according to the same document. The main thing is that the total amount of valuables does not become uncontrollable. And so that the norms themselves are officially approved.
Any expenses must be supported both economically and documented. The organization independently determines according to which certain values are spent.
For consolidation, you can use estimates, technological maps and similar documents. They are developed in departments that personally control the production process. After this, the papers are sent to the manager for approval.
A situation where existing standards are exceeded is acceptable, but each such case requires a separate indication of the reasons. For example, the explanation could be technological losses or the need to fix a defect.
Managers and authorized persons are making decisions to exceed the current norm. To do this, a corresponding mark is placed on the primary accounting document. Otherwise, the write-off itself will not be recognized as legal. The cost price will be distorted, which leads to violations in accounting and tax reporting.
The nuances of writing off goods with rapid wear and tear and those that have already become unusable
While an organization is conducting its activities, it is often necessary to write off materials that have become completely unusable. The process is distinguished by its features in accounting policies. They depend on:
- Proof of the guilt of a specific employee or any other person that everything went wrong.
- MPZ standards. Are these standards exceeded or fully complied with?
As for the price of damaged materials, it is written off within the limits of norms associated with natural loss. The process uses accounts that list production costs. The standards are exceeded if the presence of guilty persons is proven or there are additional costs.
The following addition is provided for those who work with the write-off of low-value, wear-and-tear goods. Accountants can write off at the same moment when the object is put into operation. It is permissible to carry out so-called uniform accounting. But the application of the scheme is relevant in the case of items with a service life of 1 year or more. In the accounting policy it is necessary to write about which method is used in a particular case.
To distinguish between fixed assets and low-value assets, the legislation establishes a criterion for a price reaching up to one hundred thousand. But it does not work for accounting purposes. In this regard, in this regard, property whose value does not exceed 40 thousand rubles is considered to be of low value.
Inventory and household supplies are a group of items for which calculations are carried out using similar schemes. Legislatively, the composition of the group itself is not detailed. But in practice, this property includes:
- Equipment for cleaning the area, fire extinguishing equipment
- Electronic equipment such as cameras and video recorders
- Kitchen appliances
- Office furniture
About the nuances of the write-off procedure
The cost of materials largely determines how much the work itself, where these objects are used, will cost. This is especially important for those objects that belong to the elite category. When an organization draws up, it is important to lay down certain standards related to expenses.
Standards for estimates are a whole set of data on prices, where items are combined into separate categories. This is necessary in order to understand how much certain actions will cost.
The estimate norm is all the resources in the aggregate established for the adopted meter in various types of work. Estimated standards perform one main function - calculating the amount of resources that are normally required to complete a particular process.
But the documents are drawn up on the basis that normal conditions are observed during the implementation of the project, and that no external factors complicate this process. If any complications are present, then special coefficients are simply added to the documentation to the calculation results. They themselves are described in legislative norms.
Estimated standards are:
- Regional.
- Departmental.
- Federal.
Users can create their own database.
To determine the cost in construction, several generally accepted methods are used. Some of them are transferred to other directions.
- Resource method. All costs in this method are simply summed up in physical terms with current prices. Among the indicators used, it is worth noting:
- Consumption of materials with components.
- The period during which machines are used in construction.
- Labor intensity.
An organization can use its own information to calculate the required level of parameters. It is allowed to rely on collections in the relevant industry, and standard prices on the corresponding basis.
- Basis-index calculations. In this method, the cost of construction is determined in its own way. To obtain the result, experts add up the prices of all types of building materials, which can be called consolidated. The resulting amount is multiplied by indices after recalculating the base prices into current ones.
- Resource-index methods. The resource method determines the total using basic prices. Then multiplication by indices is carried out, bringing the cost to the modern level.
- Basic compensation option. The cost of work and expenses is summarized at a basic level. To these are added additional costs associated with the fact that market indicators have changed quite significantly.
- Using data about objects that have already been built.
Write-off of materials: detailed instructions
Materials are inventories that are purchased by an organization. These are the means to obtain products and service the production process. To display such reserves, account 10 is almost always used. Subaccounts are opened for it. To display movement, you can also use accounts 15 or 16. Materials are written off if a deficiency or damage is detected. Or when objects fail severely enough and are deemed unsuitable for further use.
Of the necessary devices for carrying out the operation, only the act of writing off materials is noted, together with a certificate of the corresponding content, transmitted to the accounting department.
When valuables are written off, the creation of a special commission is mandatory. It must include persons with standard financial responsibility. It is the members of this commission who draw up the write-off act. The following few points must be included in the document in any case:
- Quantitative and price characteristics, amounts.
- The reason why valuables need to be written off.
- The name of the materials themselves.
- Personal details of each member.
In addition, all participants sign the document. You cannot do without indicating the date by which the procedure was carried out.
Separate entries are made when the materials are already considered written off.
- K94 – if everything happens within the limits of natural decline.
- D20 – information on main production.
- K10 – to reflect the value of materials on the balance sheet.
- D94 – Shortage, loss of specific properties of an item.
Making a write-off order
If the write-off process is associated with the fixed assets of the enterprise, then filling out the order becomes the next step after the inventory is completed. Based on the results of this procedure, it is necessary to clarify the list of valuable items, the further use of which is impossible. Usually these are items that are broken or obsolete.
The preparation is carried out by an employee with appropriate authority. For registration, it is allowed to use company letterheads. The document is subject to mandatory registration.
The following items must be present on any form:
- Header with the name of the document itself.
- Clarification, indication of the reason why the commission was created.
- Information about the responsible persons and those who are members of the commission.
- A separate allocation appointed by the chairman of the regulatory body.
The order can describe the responsibilities that are transferred to employees checking material assets. After registration, the director approves the document and certifies it with his signature. All persons participating in the procedure must put their signatures on the order. The number along with the date of compilation is written at the top.
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Discussion: there is 1 comment
One person cannot write off production materials, so several people are involved in this process. And it’s good if they are honest, but, as practice shows, the write-off goes to their pocket.
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