Coursework: Accounting for inventories. Documentary registration of the movement of inventories Registration and accounting of inventories

Movement Operations inventories are drawn up by primary accounting documents.

For materials received under contracts of sale, supply and other similar contracts, the organization receives from the supplier (consignor) settlement documents and accompanying documents.

Power of Attorney (form M-2 or M-2a) to receive materials and the relevant documents are issued to an authorized person to receive materials from the supplier's warehouse or from the transport organization (organization). power of attorney in one copy draws up the accounting department of the organization and issues it to the recipient against receipt.

Entrants to the organization invoices, waybills, bills of lading and other accompanying documents for incoming goods are transferred to the appropriate division of the organization (logistics department, warehouse, etc.) as a basis for acceptance and posting of materials.

Acceptance and posting of incoming materials and containers (for materials) are formalized by the respective warehouses by drawing up Credit order (form No. M-4) if there are no discrepancies between the data of the supplier and the actual data (in terms of quantity and quality). Receipt order in one copy is made by the financially responsible person on the day the valuables arrive at the warehouse.

When it is established that the received materials do not correspond to the assortment, quantity and quality specified in the supplier's documents, as well as in cases where the quality of the materials does not meet the requirements (dents, scratches, breakage, breakage, leakage of liquid materials, etc.), the acceptance is carried out by the commission , which shapes it The act of acceptance of materials (form No. M-7). Act in two copies is compiled by members of the selection committee with the obligatory participation of a financially responsible person and a representative of the sender (supplier) or a representative of a disinterested organization.

For the release of stocks into production are Limit-fence card (form No. M-8) and Requirement-consignment note (form No. M-11).

Limit fence cards are intended for the issue of materials systematically consumed for the manufacture of products (performance of works and services), as well as for monitoring compliance with limits.

Limit-fence cards are issued by departments of the organization that perform supply or planning functions, in two or three copies for a period of one month.

With small volumes of materials issue, they can be issued for the quarter. A separate limit-fence card is issued for each warehouse.

When issuing material assets, it is compiled Invoice for the release of materials to the side (form No. M-15).

V Material accounting card (form No. M-17) reflects data on income, consumption and balances of inventories.

The capitalization of stocks received during the dismantling and dismantling of buildings and structures is carried out on the basis of the Act on the capitalization of material assets received during the dismantling and dismantling of buildings and structures (form No. M-35).

The act is drawn up in three copies by a commission consisting of representatives of the customer and contractor, signed by representatives of the customer and contractor.

INTRODUCTION 2

Chapter 1 4

1.1. The concept, tasks and classification of inventory accounting. 4

1.2. Documentation of accounting for inventories 12

1.3. Reflection of the receipt of inventories in accounting. sixteen

Chapter 2 24

2.1. General provisions about the enterprise. 24

2.2. Accounting policy SMU-1 branch of JSC "SHEKINGAZSTROY". 29

2.3. Accounting for the receipt of inventories at SMU-1 JSC "SHEKINGAZSTROY" 34

Chapter 3. Choosing the most rational method of accounting for transportation costs 52

3.1. Accounting for transportation costs by direct inclusion in the actual cost. 52

3.2. Accounting for transportation costs on a separate sub-account to account 10. 53

3.3. Accounting for transportation costs using account 15. 55

CONCLUSION. 57

From suppliers, inventories are received in accordance with agreements concluded between the organization and suppliers. The contracts stipulate: the type of supplied material assets, commercial terms of delivery, quantitative and cost indicators of supplies of material assets, the timing of shipment of material assets, the procedure for settlements (terms of payment) between the organization and suppliers.

The procedure for settlements between the organization and suppliers for domestic deliveries is determined in accordance with the rules for cashless payments in the Russian Federation; for import deliveries - in accordance with the rules of international settlements.

The terms of domestic deliveries are formed in accordance with the conditions adopted in the country (ex-factory; ex-departure station; ex-car, etc.), which determine the rights and obligations of sellers and buyers in relation to the goods; terms of international deliveries - in accordance with the international trade terms "Incoterms" established by the International Chamber of Commerce.

Accounting for settlements with suppliers is kept on passive account 60 "Settlements with suppliers and contractors" (Appendix 6).

On the credit of account 60, in correspondence with account 10 (15), the organization's debt to the supplier for the actually received material assets and to the contractor for services for the delivery of material assets is reflected.

The debt to suppliers (contractors) under the credit of account 60 also includes value added tax. At the same time, the debt to suppliers under the credit of account 60 is reflected only when the ownership of material assets has passed to the purchasing organization.

The amounts reflected in the credit of account 60 also depend on the correspondence of the timing of the receipt of material assets and payment documents (Table 1.3).

Table 1.3. Reflection of debts to suppliers

Value added tax payable to suppliers for purchased production stocks and to contractors for transportation and delivery services to the organization is accounted for in the debit of account 19 on the basis of settlement documents. The credit of account 19 reflects the write-off of value added tax for its intended purpose. The value added tax actually paid for the acquired and capitalized production stocks is written off from account 19 to reduce the debt to the budget, regardless of their release into production. Value added tax on production resources to be used for the manufacture of products and the implementation of tax-exempt operations is included in the cost of such production resources (D account 10, C account 60).

Records of operations on account 19 for acquired inventories are as follows:

D Account 19 "VAT on acquired inventories" K

If at the conclusion of the contract an advance payment is provided to the supplier (contractor), then it is reflected in account 60 on the allocated sub-account (60 av). At the final settlement with the supplier, the amount of the advance payment received is offset by an internal entry on account 60: D account 60, To account 60 av.

D Account 60, sub-account "Calculations on advances issued" K

If a discrepancy between prices and tariffs, a discrepancy between the quality and quantity of delivered material values ​​and contractual obligations is revealed, a claim is made to suppliers and contractors for the amount of shortage or unaccepted material values. The amount of the shortfall is calculated together with VAT. The claim is presented in correspondence with a score of 60 (D sch.76-2, K sch.60).

The receipt of material assets from other sources (except suppliers) is reflected in the accounting as follows.

Materials developed by the organization for its own needs, as well as semi-finished products of its own production, are accounted for by the entry: D account 10, 21 "Semi-finished products of own production", To account 20 or 23, depending on which workshops they came from.

Waste received at the warehouse is accounted for in the debit of account 10, subaccount 6 "Other materials" and the credit of account 20 or 23.

Materials received from rejected products are accounted for at prices of possible use or sale on the debit of account 10 and the credit of account 28 "Marriage in production".

In accounting, the identified shortage of inventory is reflected as follows:

Dt 94 "Shortages and losses from damage to valuables", Kt 60 "Settlements with suppliers and contractors" - for the total amount of the cost of missing goods or goods damaged in transit;

Dt 16 "Deviation in the cost of materials" (44 "Expenses for sale"), Kt 94 - for the amount of shortage or damage within the limits of natural wastage;

Dt 94, Kt 16 - for the amount of deviations in the cost of goods in the part related to the cost of missing or damaged goods, if the actual cost exceeds the accounting price;

Dt 94, Kt 19, sub-account "Value added tax on acquired inventories" - for the amount of VAT related to missing or damaged goods.

The methodological guidelines provide for the use of account 16, but if it is not indicated in the working chart of accounts of the organization, then the shortage and damage to goods within the limits of natural wastage can subsequently be written off to the accounts of production costs (20, 26) - in organizations in the sphere of material production or to accounts for accounting for sales expenses (44) - in trade or public catering organizations.

Received material assets (scrap, spare parts, etc.) from the liquidation and disposal of fixed assets are valued at market value and reflected in the entry: D account 10, K account 91.

Material assets acquired by accountable persons are accounted for: D account 10, K account 71 "Settlements with accountable persons".

Consider an example of recording operations for the receipt of inventories on the accounts of accounting. During the reporting month, the following documents were received: invoice No. 25 of the supplier OAO Metallokomplekt in the amount of 212,400 rubles. (cost of materials - 160,000 rubles, railway tariff - 20,000 rubles, VAT - 32,400 rubles); invoice No. 3 of the motor transport organization for the delivery of materials from the railway station to the warehouse in the amount of 11,800 rubles. (delivery cost - 10,000 rubles, VAT - 1800 rubles); advance report of the forwarder and payroll for payment for services for unloading materials at the railway station and loading onto vehicles in the amount of 15,000 rubles. The materials are received in full compliance with the supplier's documents and credited to the warehouse. Invoice No. 25 of the supplier was paid in the reporting month.

We will formulate business transactions according to the given documents and write them down in the registration journal according to two options for accounting for materials: 1st option - without using accounts 15 and 16; Option 2 - using accounts 15 and 16 (Appendix 7).

Chapter 2

2.1. General provisions about the enterprise

Construction and Installation Department No. 1 (hereinafter referred to as the Branch) is a branch of the Shchekingazstroy Open Joint Stock Company (hereinafter referred to as the Joint Stock Company) and was established in accordance with the Charter of the Joint Stock Company, the Civil Code of the Russian Federation and the Federal Law "On Joint Stock Companies".

Open Joint Stock Company "Shchekingazstroy" (JSC "Shchekingazstroy") was registered by the administration of the city of Shchekino and the Shchekino district of the Tula region on April 28, 1993 and is the assignee of the State Union Order of the Red Banner of the trust "Shchekingazstroy", established in August 1946.

The company operates in the manner prescribed by the Federal Law "On Joint Stock Companies" dated December 26, 1995 No. 208, as amended and supplemented by Federal Laws No. 120-FZ dated August 7, 2001, No. 31-FZ dated March 21, 2002, dated October 31, 2002 No. 134-FZ, dated February 27, 2003 No. 29-FZ, the Civil Code of the Russian Federation, the Charter and other legislative acts of the Russian Federation.

The authorized capital of the Company is 45,066 rubles, which is divided into 45,066 ordinary shares. The major owner of the shares is the Ministry of Property Relations of the Russian Federation - 25.5% of the authorized capital. The Company is a commercial organization, carries out its activities on the basis of professional independence, economic calculation and self-sufficiency.

The branch is a separate subdivision of the Joint Stock Company and performs all its functions, including the functions of representation. The branch is not a legal entity and operates on behalf of the Joint Stock Company.

SMU-1 JSC "Shchekingazstroy" for management and execution has the following internal regulations of JSC "Shchekingazstroy", approved by the general meeting of shareholders.

Regulations on the general meeting of OJSC

Regulations on the Board of Directors

Regulations on the Audit Commission

Provision on shares

Regulations on funds

SMU-1 JSC "Shchekingazstroy" General contracting construction organization with the following management structure:

Fig 1.1. SMU-1 management structure.

SMU-1 JSC "Shchekingazstroy" is a construction organization that performs a complex of welding and installation, insulation and laying works for the installation of low and high pressure gas pipelines, main and local purposes. Conducts quality control of welded joints of subdivisions of OAO Shchekingazstroy and third-party organizations under direct contracts.

In addition, it performs major repairs of buildings and structures, gasification of the residential sector on orders from individuals.

Location of the Branch Construction and Installation Department No. 1 of JSC "Shchekingazstroy": 301246, Russian Federation, Shchekino, st. Pirogova, d.50 Postal address: the same.

Full name of the Branch: Construction and Installation Department No. 1 of the Open Joint Stock Company "Shchekingazstroy".

Abbreviated name: SMU - 1 OAO Shchekingazstroy. Construction and installation department No. 1 of OAO "Shchekingazstroy" was established and registered by the Decree of the head of the Administration of the city of Shchekino and the Shchekino region No. 2-165 dated 10.02. 1994 (Certificate of state registration No. 661-TOSHCH-94 dated February 10, 2002) as a branch of Shchekingazstroy OJSC. The branch was created for an indefinite period.

The Joint Stock Company endows the Branch with a part of its property, which is recorded on the independent balance sheet of the Branch and on the balance sheet of the Joint Stock Company.

The branch has seals, stamps and letterheads indicating its name (branch Construction and Installation Department No. 1 of the Open Joint Stock Company "Shchekingazstroy"), as well as other necessary details (Appendix 7).

The relationship between the branch and the Joint Stock Company is built on the basis of administrative subordination in accordance with the Charter of the Joint Stock Company. Acts of the management bodies of the Joint Stock Company are binding on the management and staff of the Branch.

The purpose of the Branch is to make a profit. Branch on behalf of the Joint Stock Company, in particular:

· in agreement with the Joint-Stock Company, carries out the construction of pipeline, industrial, civil, municipal, public facilities on the territory of the Russian Federation and sells its construction products, works, services at prices and tariffs established on a contractual basis, and in cases provided for by legislative acts of the Russian Federation - at state prices;

· on the basis of concluded contracts, develops and approves assignments for grass-roots divisions on the main technical and economic indicators and monitors their implementation;

Improves the organization of construction production, increases the efficiency of the use of construction machines and mechanisms;

· develops proposals for submission to the Joint Stock Company on the prospects for the development of the branch, taking into account the demand for construction products, works, services;

· ensures strict observance of production and technological discipline, standards and bears full responsibility for ensuring the high quality of construction, products and services;

organizes work on invention and rationalization, ensures timely consideration and implementation of inventions, rationalization proposals;

· in agreement with the Joint-Stock Company, carries out quality control of construction and installation works using sources of ionizing radiation; carries out the production of consumer goods, the provision of paid services to the population;

· ensures the rational use of own financial resources and bank loans;

· in agreement with the Joint Stock Company uses bank loans on a commercial contractual basis;

· based on the study of market conditions, organizes the acquisition of material and technical resources in the market of goods and services at prices that ensure profit;

· establishes direct relations with enterprises - suppliers of building materials, parts, structures on the basis of mutual benefit;

· carries out trade-purchasing and commercial activities;

is obliged to comply with the rules of labor protection, safety regulations, sanitary standards and fire regulations;

· is obliged to ensure the implementation of mobilization measures and civil defense standards.

SMU-1 has an accounting service headed by a chief accountant. Since January 1, 2002, accounting has been organized according to a new chart of accounts, approved by order of the Ministry of Finance of the Russian Federation dated 31.10. 2000 No. 94-N

Accounting in SMU-1 is carried out according to the journal-order form of accounting using computers. Since 2003, the company has been implementing the 1-C accounting program.

The supreme management body of the Branch is the Director. The Director of the Branch is appointed to the position by the Order of the General Director of the Joint Stock Company, and in his activities is subordinate and accountable to the latter. The Joint Stock Company exercises its rights to manage the Branch directly through the appointed Director of the Branch. The director of SMU-1 is responsible for organizing the organization's accounting, compliance with the law when performing business operations, and conducting a mandatory audit (paragraph 1 of Article 6 of the Federal Law "On Accounting").

Accounting and the formation of financial statements of the organization are carried out by the department of accounting and tax accounting, headed by the chief accountant, who reports directly to the head (paragraph 2 of Article 6 of the Federal Law "On Accounting").

The chief accountant ensures the formation of accounting policies, accounting, timely submission of complete and reliable financial statements, control of the movement of assets, the formation of information on income and expenses, the preservation and growth of capital and the fulfillment of the obligations of the organization. The requirements of the chief accountant for documenting business transactions and timely submission of the necessary documents and information to the accounting and tax accounting department are mandatory for all employees of the organization (Article 7 of the Federal Law "On Accounting"),

The reporting of the organization and its structural unit, which reflects its income and expenses for ordinary activities, is considered complete (provides information on the financial result of the unit for the purpose of assessing its activities). The reporting of the division, which reflects either only income, or only expenses, or there are neither income nor expenses for ordinary activities, is considered incomplete (has no financial result for the purposes of evaluating the activities of the branch).

2.2. Accounting policy SMU-1 branch of JSC "SHEKINGAZSTROY"

Accounting is carried out in accordance with the documents regulating accounting:

Regulations on accounting and financial reporting in the Russian Federation (Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n).

3) Chart of accounts for accounting of financial and economic activities and Instructions for its application (Order of the Ministry of Finance of the Russian Federation of October 31, 2000. N 94n).

4) Instructions on the procedure for compiling and submitting financial statements, approved by order of the Ministry of Finance of the Russian Federation OT 22.07.03 No. 67N "On the forms of financial statements of an organization".

5) Regulations on accounting (PBU).

Accounting of property, liabilities and business transactions is carried out on the basis of natural meters in monetary terms by their continuous, continuous, documentary and interconnected reflection, by double entry in the accounting accounts included in the working chart of accounts.

When conducting accounting, ensure the possibility of prompt accounting of changes in the current legislation.

The head of the organization is responsible for the organization of accounting.

The accounting service is an independent structural unit of the company, headed by the chief accountant.

The Chief Accountant reports directly to the General Director.

The chief accountant provides control and reflection on the accounts of all business transactions, timely reporting, organization of the accounting service.

The chief accountant determines the scheme for organizing analytical accounting, accounting registers are opened by accounting employees in the context of each accounting object.

Accounting is kept in accordance with the Working Chart of Accounts, in accordance with Appendix No. 3.

Accounting is carried out according to the journal-order form, with the use of a computer.

The basis for entry in accounting registers are primary accounting documents that record the fact of a business transaction, as well as accounting statements, calculations.

The right to sign primary accounting documents has the general director, chief accountant, deputy chief accountant.

Keep records on primary accounting documents approved by the Decrees of the State Statistics Committee of the Russian Federation:

* from 30.10.97. No. 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction" (as amended and supplemented on January 25, July 2, November 11, 1999 G)

* dated 11/28/97. No. 78 "On approval of unified forms of primary accounting documentation for accounting for the operation of construction machines and mechanisms, work in road transport"

* dated 18.08.98. No. 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results"

* from 11.11.99. No. 100 "On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work"

* from 06.04. 2001. No. 26 "On the approval of unified forms of primary accounting documentation for accounting for labor and its payment"

* from 01.08. 2001. No. 55 "On approval of the unified form of primary accounting documentation" JSC - 1 "and others.

In addition, primary accounting documents are applied in accordance with Appendix No. 4.

Primary accounting documents developed by the company must contain the following mandatory details:

a) the name of the document;

b) the date of preparation of the document;

c) the name of the organization;

e) measuring instruments of economic transactions in physical and monetary terms;

f) the names of the positions of persons responsible for the business transaction and the correctness of its execution;

g) personal signatures and transcripts of the said persons;

To ensure the reliability of accounting data and financial statements, conduct an inventory of property and liabilities, during which to check and document their presence, condition and assessment.

Conduct an inventory according to the Rules reflected in the Guidelines for the inventory of property and financial obligations (Order of the Ministry of Finance of the Russian Federation dated 13.06.95. No. 49).

Conduct an inventory of property and liabilities:

fixed assets 1 time in 3 years;

· intangible assets 1 time per year;

Materials 1 time per year;

deferred expenses once a year;

· cash and forms of strict accountability 1 time per quarter;

Settlements with debtors and creditors once a year.

Inventory must be done:

when transferring property for rent, redemption, sale, when changing financially responsible persons;

when revealing facts of theft, abuse or damage to property;

· in case of natural disaster, fire or other emergencies caused by extreme conditions;

before the preparation of annual financial statements;

The procedure and timing of the inventory are determined by a separate order.

Recovery for missing inventory items from a materially responsible person due to the fault of whom the loss occurred, to be carried out at market prices.

Primary documents are submitted to the accounting department according to the workflow schedule. Application №3

To group and summarize data from primary documents, use order journals, statements and other registers. Compilation deadlines are indicated in the accounting work schedule. Application No. 4

Materials.

Keep records of materials in accordance with the Accounting Regulation "Accounting for inventories" (PBU 5/01), approved by Order of the Ministry of Finance of the Russian Federation dated 09.06. 2001. N 44n.

Reflection of materials in accounting is carried out - according to the actual costs incurred for their acquisition and manufacture.

When materials are consumed, their cost is estimated at the average cost.

The sale of materials to third parties, as well as to employees of OAO Shchekingazstroy, is carried out at contractual prices.

Write-off of the cost of overalls, the service life of which, according to the issuance standards, does not exceed 12 months, should be written off at the time of issue (vacation) to employees.

When preparing financial statements, be guided by the following regulatory documents:

Federal Law No. 129-FZ of November 21, 1996 "On Accounting".

Regulation on accounting "Accounting statements of the organization" PBU 4/99 (order of the Ministry of Finance of the Russian Federation of 06.07.99. N 43n)

Chart of Accounts for Financial and Economic Activities of Organizations and Instructions for its Application.

Date of preparation of interim financial statements: Monthly - on the 29th day of the month following the reporting month Quarterly - on the 30th day of the month following the reporting quarter.

Date of approval of the annual financial statements - no later than March 30. Accounting statements consist of:

quarterly

Balance sheet - Form No. 1

Profit and loss statement - Form No. 2.

Balance sheet - Form No. 1 (Appendix 8)

Profit and loss statement - form No. 2. (Appendix 9)

Statement of changes in equity - Form No. 3

Cash flow statement - Form No. 4

Appendix to the accounting report - form No. 5

Explanatory note.

Audit report.

Financial statements are submitted by branches to the central accounting department according to the schedule. Application No. 5

2.3. Accounting records of the receipt of inventories at SMU-1 JSC "SHEKINGAZSTROY"

The following assets are accepted for accounting as inventories:

Accounting for transportation and procurement costs.

The procedure for accounting for transportation and procurement costs (TZR) is determined by the Methodological Guidelines for the accounting of inventories, approved by Order of the Ministry of Finance of Russia dated 28.12. 2002 N 119n.

The list of expenses included in the composition of transport and procurement includes:

· amounts paid to organizations for information, consulting services related to the acquisition of material assets;

commissions to intermediary organizations;

customs duties and fees;

the amounts paid to transport organizations for the carriage of goods;

the cost of loading materials into vehicles;

· payment for the storage of materials at the places of purchase, at railway stations, in ports, at marinas;

· expenses for the maintenance of special procurement points, warehouses and agencies organized in the places of procurement;

travel expenses associated with the direct procurement of materials;

The cost of maintaining the procurement and storage apparatus of the organization;

· the cost of losses in the way of delivered materials within the norms of natural loss;

· interest on bank loans and loans received for the purchase of materials before they are accepted for accounting;

Other expenses directly related to the process of acquiring and preparing materials.

Other expenses, in particular, include the difference between the accounting and contract prices of materials (clause 80 of the Methodological Guidelines for Accounting Inventories). The following can be accepted as accounting prices: contract prices, the actual cost of materials of the previous reporting period (month or year), planned and estimated prices and the average price as a kind of planned and calculated. The enterprise independently determines and reflects in the accounting policy the use of accounting prices and their type.

According to clause 83 of the Guidelines, transportation and procurement costs can be accounted for using one of three options:

· on account 15 "Procurement and acquisition of material assets" with their subsequent assignment to account 16 "Deviation in the cost of material assets";

· on the sub-account "Transport and procurement costs" to account 10 "Materials";

· on account 10 "Materials", if the assessment of materials upon their receipt is formed according to actual costs, taking into account transportation and procurement costs.

In the third option, it is essentially not possible to talk about special accounting for transportation and procurement costs, since it is rather a way to evaluate materials in accounting without applying accounting prices, that is, at actual costs. Due to the fact that this method of forming an assessment of materials is very laborious and requires the timely availability of reliable information on transportation and procurement costs for each individual batch of materials, in practice it can only be used at individual enterprises with a limited range of materials and a small number of individual deliveries during the reporting period. period. This method of evaluation of materials is effectively used in the organization of quantitative accounting of materials in the warehouses of SMU-1 JSC "Shchekingazstroy".

The first two options provide for the use of the accounting price of materials and a separate reflection of transportation and procurement costs either as part of the actual account 10 "Materials" or on account 16 "Deviation in the cost of materials". However, in order to make decisions on the management of stocks and the process of procurement of materials, as well as the formation of the cost of production (works, services), the accounting of transportation and procurement costs, regardless of which account they are taken into account, should be organized by separate groups, types of materials. The degree of detail of the accounting groups of transportation and procurement costs in accordance with the accounting groups of materials is determined by the management tasks at each individual enterprise.

The Methodological Guidelines allow keeping records of transport and procurement costs as a whole, and not by groups, in two cases: firstly, if there is no significant difference between individual groups in the share of transport and procurement costs in the total cost of acquiring and procuring materials; secondly, if it is not possible to attribute them directly to specific groups of materials (for example, the maintenance of the procurement and storage apparatus of an enterprise). The first condition is practically not met, since different groups of materials are purchased from different suppliers and, as a rule, in different regions. Materials that are included in one group are also purchased under contracts with different suppliers, concluded on different terms, in particular, terms of delivery. Therefore, differences in the remoteness of suppliers from the enterprise, the terms of contracts lead to significant fluctuations in the share of transportation and procurement costs in the cost of purchasing materials. Another circumstance limiting the possibility of using this method of accounting for transportation and procurement costs is the fluctuation of the share by reporting periods. If at least in one month of the reporting year the magnitude of fluctuations exceeds the maximum allowable level (5%), then it is necessary to distribute the transportation and procurement costs by groups of materials.

Chapter 3. Choosing the most rational method of accounting for transportation costs

Based on the results of a preliminary analysis, the organization's management can choose its own method of valuation for each group of inventories.

SMU-1, a branch of OAO Shchekingazstroy, mainly uses the method of receipt at actual cost for most groups of materials. However, the method of accounting for transportation costs for the receipt of inventories at actual cost may not be the best for the enterprise. We will also consider other methods: a method of accounting using account 15 "Procurement and acquisition of material assets" with their subsequent write-off to account 16 "Deviation in the cost of acquired material assets" and by reflecting on a separate sub-account to account 10 "Materials".

The choice of method depends on the economic conditions of the enterprise, the specifics of production and contractual relations.

3.1. Accounting for transportation costs by direct inclusion in the actual cost

Enterprise SMU-1, a branch of OAO Shchekingazstroy, purchased VGP pipes from OOO Alyans. A supply contract was concluded between them in the amount of 590,000 rubles. (including VAT 90,000 rubles), provided that the buyer must carry out the export of raw materials from the supplier's warehouse on their own. LLC "Alliance" undertakes to organize the transportation of cargo for a fee. The amount of remuneration is set at 10% of the cost of transportation. To carry out the transaction, the client issued a power of attorney to Alliance LLC. The freight forwarder concluded a contract for the carriage of goods with LLC "Perevozchik". The cost of delivery was 35,400 rubles. (including VAT 5,400 rubles. Together with the materials, the buyer received:

· an invoice from Alliance LLC (the cost of raw materials is 500,000 rubles, VAT is 90,000 rubles);

· an invoice from Alliance LLC (intermediary fee 3,000 rubles, VAT 540 rubles);

· an invoice from Alliance LLC (delivery cost 30,000 rubles, VAT 5,400 rubles).

In the accounting records of SMU-1 of Shchekingazstroy OJSC, upon receipt of raw materials, entries were made, which are given in table 3.1.

Table 3.1.

3.2. Accounting for transportation costs on a separate sub-account to account 10

If in the accounting policy we fix the accounting of transport and procurement costs on a separate sub-account opened for account 10 "Materials", then the reflection will look like:

Under the terms of the contract, the buyer carries out the export of VGP pipes from the supplier's warehouse on their own. For these purposes, SMU-1 OAO "Shchekingazstroy" rents a car from LLC "Perevozchik". The amount of rent excluding VAT per month is 15,000 rubles, and VAT is 2,700 rubles.

During the month, the following expenses were reflected:

· wages accrued to the driver of the car 8 000 rubles.

· accrued UST from the salary of the driver 2080 rubles.

· written off the cost of spent fuels and lubricants 4800 rubles.

Raw materials and materials during the month are accounted for at discount prices.

The balance at the beginning of the month was:

on account 10, sub-account "VGP pipes" 80,000 rubles;

· according to the account of transportation and procurement costs 4,000 rubles.

Table 3.2.

3.3. Accounting for transportation costs using account 15

Based on the second method, accounting for transportation and procurement costs, which is kept on account 15 "Acquisition and procurement of material assets" with their subsequent attribution to account 16 "Deviation in the cost of material assets".

The balance of account 15 "Procurement and acquisition of material assets" at the end of the month represents the cost of materials in transit or not taken out of the suppliers' warehouses.

Accounting entries to be made SMU-1 JSC "Shchekingazstroy".

When accepting the supplier's invoice for payment, an entry is made in the debit of account 15, subaccount. "VGP pipes" and account 60 credit, subaccount. "Settlements with OOO" Alliance "- 500,000 rubles.

At the same time, the debit of account 15 "Procurement and acquisition of material assets" shows the cost of acquired reserves at purchase prices.

Table 3.3.

CONCLUSION

The guidelines provide for three main options for including TZR in the actual cost of materials:

The goals set in this course work - achieved. Three methods of accounting for transportation costs for the receipt of inventory were studied:

1) assignment of TZR to a separate account 15;

2) assignment of TZR to a separate sub-account to account 10;

3) direct (direct) inclusion of TZR in the actual cost of the material.

The most acceptable in modern conditions is the first option. With this option, the number of item numbers of materials (objects of accounting) is significantly reduced, since there is no need to assign new item numbers to the same types of materials when the contractual prices for them change. For the same reason, the number of warehouse accounting objects is reduced, and the inventory inventory procedure is simplified.

The use of the second option is advisable in cases where the size of the TZR is significant and, most importantly, has a significant impact on the formation of the actual cost of purchased materials. Of course, this should not violate the principle of rationality of accounting.

I would like to draw attention to the fact that the use of accounts 15 and 16 ("Deviation in the value of material assets") in accounting for the movement of stocks allows us to abandon the use of average estimates. Indeed, with this technique, the release of materials into production is reflected in operational accounting at discount prices, to which, at the end of the reporting period (month), a deviation (the difference between the actual cost and the contract price of the material) is added, accounted for on account 16.

BIBLIOGRAPHY

1. Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ (as amended by the Federal Law dated June 30, 2003 No. 86-FZ).

2. REGULATIONS ON ACCOUNTING "ACCOUNTING FOR INVENTORIES" PBU 5/01, "Rossiyskaya Gazeta", N 140, 25.07. 2001

3. METHODOLOGICAL INSTRUCTIONS FOR ACCOUNTING OF MATERIAL AND PRODUCTION STOCKS", "Rossiyskaya Gazeta", N 36, 27.02. 2002

4. Regulations on the branch of the open joint-stock company "Schekingazstroy" - Construction and installation department No. 1. - Shchekino, 2002

5. Regulation on accounting policy for accounting for 2005

6. BU: Uch. for Art. universities / Yu.A. Babaev, I.P. Komissarov, V.A. Borodin; Ed. prof. Yu.A. Babaeva, prof. I.P. Komissarova. - 2nd ed., Rev. and additional – M.: UNITI-DANA, 2005. – 527 p.

7. Veshunova N.I., Fomina L.V. Tutorial on accounting and tax accounting. - 4th ed., Rev. and additional - M .: TK Velby, Publishing House Prospekt, 2005. - 520 p.

8. Kondakov I.P. BU: Uch. – M.: INFRA-M, 2005. – 592 p.

9. Kulikova L.I., Fedotova S.Yu. Accounting for transport costs for the buyer /L.I. Kulikova, S.Yu. Fedotova // Accounting. - 2007. - No. 3. -S.13-20.

10. Rogulenko T.M., Khrkov V.P. BU: Uch. - M.: Finance and statistics, 2005. - 352 p.: ill.

11. Legal system "Consultant Plus".

Inventories - part of the property:

• used in the production of products, performance of work and provision of services intended for sale;
• used for the management needs of the enterprise (organization).

Finished products- a part of the organization's inventories intended for sale, which is the end result of the production process, finished processing (complete set), the technical and qualitative characteristics of which comply with the terms of the contract or the requirements of other documents in cases established by law.

Products- part of the organization's inventory, acquired or received from other legal entities and individuals and intended for sale or resale without additional processing.

Classification of inventories

In accordance with Accounting Regulation No. 5/01 "Accounting for inventories", depending on the role played by inventory items in the production process, they are divided into the following groups: raw materials, purchased semi-finished products, returnable waste, fuel, containers and packaging materials, spare parts, low-value and wearing items.

Raw materials and basic materials- the objects of labor from which the product is made and which form the material and material basis of the product.

Auxiliary materials they are used to influence raw materials and basic materials, to give the product certain consumer properties, or to maintain and care for tools.

Note that the division of materials into main and auxiliary is conditional and often depends on the amount of material used for the production of various types of products.

Purchased semi-finished products- raw materials and materials that have passed certain stages of processing, which are not yet finished products. They play an important role in the manufacture of products, and together with the main materials form its material basis.

Returnable production waste- the remains of raw materials and materials formed in the process of their processing into finished products or partially lost their consumer properties of raw materials and raw materials.

It should be noted that from the group of auxiliary materials, fuel, containers and packaging materials, spare parts are separately distinguished due to the peculiarity of their use. Fuel is divided into technological (for technological purposes), motor (fuel) and household (for heating).

Containers and packaging materials- items used for packaging, transportation, and storage of materials and finished products.

Spare parts are used to repair and replace worn-out parts of machines and equipment.

Such a classification of inventory items is used to build a systematic and analytical accounting of material assets, as well as to compile a statistical report on balances, receipts and consumption of raw materials and materials in production activities.

As a unit of accounting for inventories, an item number is selected, developed by the organization in the context of their names and (or) homogeneous groups (types).

The main tasks of accounting for inventory items are: control over the safety of valuables in places of their storage and at all stages of processing; compliance of warehouse stocks with standards; correct and timely documentation of all operations on the movement of inventory items; implementation of plans for the supply of materials; compliance with the norms of industrial consumption; identification of actual costs associated with the procurement and acquisition of valuables; correct distribution of the cost of material assets spent in production by calculation objects; systematic control over the identification of surplus and unused materials, their implementation; timely settlements with suppliers of material assets; control over materials in transit, non-invoiced deliveries.

Valuation of inventories

Commodity-material values ​​are accepted to the actual cost.

The actual cost of inventory items purchased for a fee is the amount of the organization's actual costs for the acquisition, excluding value added tax and other refundable taxes (except as provided by the legislation of the Russian Federation).

The actual costs for the acquisition of inventory items can be:

• amounts paid in accordance with the contract to the supplier (seller);
• amounts paid to organizations for information and consulting services related to the acquisition of inventories;
• customs duties and other payments;
• non-refundable taxes paid in connection with the acquisition of a unit of inventory items;
• remuneration paid to an intermediary organization through which inventories are acquired;
• costs for the procurement and delivery of material assets to the place of their use, including insurance costs. These costs include, in particular, the costs of procurement and delivery of material assets, the costs of maintaining the procurement and storage apparatus of the organization, the costs of transport services for the delivery of material assets to the place of their use, if they are not included in the price of stocks established by the contract, the costs on payment of interest on supplier loans (commercial credit), etc. costs;
• other costs directly related to the acquisition of inventories.

General business and other similar expenses are not included in the actual costs for the acquisition of inventory items, except when they are directly related to the acquisition of inventory items.

The costs of bringing inventories to a state in which they are suitable for use for the planned purposes include the costs of the organization to refine and improve the technical characteristics of the received stocks that are not related to the production of products, the performance of work and the provision of services.

The actual cost of material assets in their manufacture by the organization is determined based on the actual costs associated with the production of these stocks.

The actual cost of inventory items contributed as a contribution to the authorized (share) capital of the organization is determined based on their monetary value agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

The actual cost of material assets received by the organization free of charge is determined taking into account their market value as of the date of posting.

The actual cost of material assets acquired in exchange for other property (except cash) is determined taking into account the value of the exchanged property, at which it was reflected in the balance sheet of this organization.

Material values ​​that do not belong to the organization, but are in its use or disposal in accordance with the terms of the contract, are accepted for accounting on off-balance accounts in the assessment provided for in the contract.

Valuation of material assets, the value of which upon acquisition is determined in foreign currency, is made in rubles by converting foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of acceptance of material assets for accounting by the organization under the contract.

Valuation of material assets written off for production is allowed to be carried out by one of the following methods:

• at an average cost;
• at the cost of each unit;
• at the cost of the first purchases in time (FIFO method);
• at the cost of the latest purchases (LIFO method).

The first method of assessing material assets at an average cost is traditional for domestic accounting practice. During the reporting month, material assets are written off for production, as a rule, for accounting purposes, and at the end of the month, the corresponding share of deviations of the actual cost of material assets from their value at accounting prices is written off.

We determine the coefficient of deviations 3250: 60250 = 0.054.

The deviation of the actual cost from the book value of the expended material costs will be 45600 * 0.054 = 2462 rubles.

The actual cost of material assets spent per month will be 45600 * 2462 = 48062 rubles.

Assessment method at the cost of each unit should be used for the most valuable materials. It can be precious stones and precious metals. In addition, this method is also used to estimate stocks that cannot replace each other.

At FIFO method apply the rule: the first batch for income - the first batch for expenditure. This means that, regardless of which batch is put into production, the material assets are first written off at the price (cost) of the first purchase batch, then at the price of the second batch, and so on in order of priority until the total consumption of material assets for the month is received.

At LIFO method apply a different rule - the last batch for income - the first for consumption: in this case, material assets are first written off at the cost of the last batch, and then at the cost of the previous one, and so on. An example of estimating the consumption of material assets using the FIFO and LIFO methods is given in Table. 6.2.

The method of valuation of material values ​​at the weighted average cost price will be considered below. It should be noted that the cost of used material assets and the cost of their remains, estimated by various methods, differ, which follows from the sequence in which purchase prices for different batches of material resources are included in the calculation.

Inventory valuation method at weighted average cost(according to Table 6.2).

The cost of inventory, taking into account the balance at the beginning of the month and receipts for the month (300 + 480 + 480 + 1000) = 2260 rubles.

The cost of a unit of inventory 2260: 145 = 15.5862 = 15 rubles. 59 kop.

Refers to the cost of production (works, services) 15.59 * 135 = 2104.65 = 2140 rubles. 65 kop.

The balance of stocks at the end of the month 2260 - 2104.65 = 155.35 rubles.

The cost of a unit of inventory is 155.35: 10 = 15.5863 = 15 rubles. 59 kop.

Note that the use of valuation of material assets using the FIFO and LIFO methods requires the organization to account for material resources not only by type of material, but also by batch of receipt, if purchase prices change. This significantly complicates the accounting and increases its complexity.

The studied calculation techniques using these methods allow us to conclude that the assessment of material assets can be made without batch accounting, if we apply the balance method for evaluating spent material assets according to the formula:

P \u003d O n + P - O k,

• where P is the cost of spent material assets;
• About n and About to - the cost of the initial and final balances of material assets;

P - the cost of the received material resources. When using the FIFO method, the value of the balance of material assets at the beginning of the month amounted to 300 rubles. (25 * 12) = 300 rubles, and at the end of the month - 10 rubles. * 20 \u003d 200 rubles, and the cost of the materials used is 2060 rubles. (780 + 480 + 800) = 2060. According to the LIFO method, the cost of spent inventory items amounted to 2020 rubles. (1000 + 480 + 540).

It is advisable to use the FIFO method when compiling a balance sheet, since the cost of material resources at the end of the reporting period is closest to current prices and more realistically represents the assets of the enterprise.

Documentation of operations for the movement of inventories

All business transactions carried out by the organization must be documented by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained.

Primary documents on the movement of material assets must be carefully drawn up, must contain the signatures of the persons who performed the transactions, as well as traces of the relevant accounting objects. It should be noted that control over compliance with the rules for registering the movement of values ​​is entrusted to the chief accountant and heads of structural divisions of the enterprise.

Upon receipt of material assets from suppliers, the warehouse manager checks the correspondence of their actual quantity to the data of the supplier's accompanying documents. If there are no discrepancies, then a receipt order (f. No. M-I) is issued for the entire amount of received material assets. This document is compiled by the warehouse manager on the day the valuables are received in one copy.

If, upon acceptance of material assets from suppliers, a discrepancy with the data of the accompanying documents is established (shortage, surplus or regrading is detected), or there is an uninvoiced delivery (receipt of inventory items without the supplier's accompanying documents), the warehouse manager, together with the supplier's representative (for example, a freight forwarder ) or a disinterested organization draws up an act of acceptance of materials according to f. No. M-71 in two copies. This act is both an incoming document and the basis for clarifying settlements with the supplier. In this case, the second copy of this act is transferred (sent) to the supplier.

Material assets can come to the enterprise (organization) from accountable persons. In this case, the accountable person transfers material assets purchased for cash in stores, markets, from the population, etc. to the warehouse manager, who reflects their acquisition, writes out receipt orders in the generally established order.

When compiling an advance report on the amounts spent on the acquisition of material assets, it should be accompanied by supporting documents confirming the purchase: invoices and receipts of stores, receipts of credit orders, as well as acts (certificates) if purchases are made in the markets or from the population.

When moving material assets from one structural unit (warehouse, workshop, site) to another warehouse of this enterprise, an invoice is drawn up for the internal movement of materials (form No. M-11). This invoice is issued on the basis of the order of the supply department.

Similarly to the above, the delivery to the warehouse of material assets manufactured or processed by auxiliary or subsidiary structural units (workshops, sections) is reflected.

Release of material assets should be carried out on the basis of established limits. Any excess release of material assets for the production and replacement of materials should be documented as an extract of the requirement.

The consumption of material assets released for production and other needs is daily drawn up with limit-fence cards, which are issued by the planning department of the enterprise or the supply department in two copies for one or more types of material assets, and, as a rule, for a period of one month. One copy of this document is handed over to the recipient, the other - to the warehouse. The storekeeper writes down the number of released inventory items in both copies of the card and signs on the recipient's receipt card, and the representative of the recipient's shop signs for the receipt of value on the card located in the warehouse.

The release of materials to the side and the passage of inventory items is issued by an invoice (f. No. M-15), issued by an employee of the structural unit in two copies upon presentation by the recipient of material assets of a power of attorney to receive valuables, filled in in the prescribed manner.

Accounting for material assets in warehouses and in accounting

In order to provide the production program with appropriate material assets, enterprises and organizations create specialized warehouses for storing basic and auxiliary materials, fuel, spare parts, low-value and wearing items and other material resources.

It is also advisable to arrange material assets by batches of purchases, which can greatly facilitate the use of the LIFO and FIFO methods. In warehouses (pantries), inventory items are placed by sections, and inside them - by groups, type and grade, size of vestibules, boxes, on shelves, racks, which ensures their quick acceptance, release and control over the compliance of the actual availability with the established stock standards. (limit).

Accounting for the movement and the balance of material assets are kept in the inventory cards of materials. A separate card is opened for each item number, therefore, accounting is called grade accounting and is carried out only in kind.

The cards are opened in the accounting department or computer installation and the warehouse number, material name, brand, grade, profile, size, unit of measure, item number, discount price and limit are recorded in it. Then the cards are transferred to the warehouse, and the storekeeper fills in the data on the receipt, consumption and balance of materials. Keeping records of material assets is also allowed in the books of grade accounting, which contain the same details as the cards of the warehouse workshop.

The storekeeper makes an entry in the cards on the basis of primary accounting documents (receipt orders, claims, invoices, etc.) on the day of the transaction. After each entry, the balance of material assets is displayed.

All primary documents on the movement of material values ​​from warehouses and structural divisions of the enterprise are received by the accounting department, where, after appropriate control, they are formed into bundles and transferred to the computer installation. It is at this stage of the accounting process that accounting employees are required to exercise proper control over the legality, expediency and correctness of documenting operations on the movement of inventory items. After verification, primary documents are subject to taxation (multiplication of the quantity of materials by the price).

There are several options for accounting for material assets in warehouse accounting cards, in which accounting operations are recorded on the basis of primary documents.

With the first option in the accounting department, a card is opened for each type and grade for the receipt and consumption of materials. These cards differ from warehouse accounting cards only in that they record materials not only in kind, but also in monetary terms. At the end of the month, according to the total data of all cards, varietal quantitative-sum turnover statements of analytical accounting are compiled and compared with the turnovers and balances on the corresponding synthetic accounts and the data of warehouse accounting cards.

With the second option all incoming and outgoing documents are grouped by item numbers and at the end of the month, the final data on the receipt and expenditure of each type of inventory items calculated according to the documents are recorded in the turnover sheets compiled in kind and in monetary terms for each warehouse separately for the corresponding synthetic accounts and sub-accounts .

This option significantly reduces the complexity of accounting, since there is no need to maintain analytical accounting cards. However, even in this case, accounting remains cumbersome, since hundreds, and sometimes thousands, of item numbers of inventory items have to be recorded in the turnover sheet.

More progressive is the operational-accounting or balance method of accounting for materials, in which the accounting department does not duplicate warehouse varietal accounting either in separate analytical accounting cards or in turnover sheets, but uses warehouse accounting cards of materials maintained in warehouses as analytical accounting registers. Every day or at other specified times, the accounting officer checks the correctness of the entries made by the storekeeper in the warehouse accounting cards and confirms them with his signature on the cards themselves. At the end of the month, the warehouse manager, and in some cases accounting staff, transfers quantitative data on the balances on the 1st day of the month for each item number of materials from the warehouse accounting card to the record of balances of materials in the warehouse (without turnover, income and expense). After checking the sighting by the accounting employee, the statement of balances is transferred to the accounting department, where the balances of inventory items are fixed at fixed accounting prices and their results are displayed for individual accounting groups of materials and for the warehouse as a whole.

The balance method of accounting for material assets is one of the most effective, especially in the conditions of manual processing of accounting data and small machine processing of accounting data.

Synthetic accounting of inventories

The following synthetic accounts are used to account for inventories: 10 "Materials", 11 "Animals for growing and fattening", 14 "Revaluation of material assets", 15 "Procurement and purchase of materials", 16 "Deviation in the cost of material assets", and also off-balance accounts: 002 "Inventory accepted for safekeeping", 003 "Materials accepted for processing", 004 "Goods accepted for commission".

The chart of accounts for accounting for the presence and movement of all types of material assets is intended to account 10 "Materials", in the development of which each enterprise should open sub-accounts, as well as analytical accounts necessary to detail the presence and movement of various types and groups of inventory items .

Material assets on account 10 "Materials" are accounted for at the actual cost of their acquisition (procurement) or at accounting prices.

The new Chart of Accounts uses two options for accounting for the acquisition and procurement of inventories.

First option it is stipulated that the material assets received by the enterprise are reflected in the debit of account 10 "Materials" and the credit of accounts 60 "Settlements with suppliers and contractors", 76 "Settlements with various debtors and creditors", etc. In this case, inventory items are credited regardless of when they arrived - before or after receipt of settlement documents.

Payment of material assets is reflected in the debit of accounts 60, 76 and others from the credit of accounts for accounting for funds. The cost of paid inventory items remaining on the reporting date in transit at the end of the reporting period should be reflected in the debit of account 10 and the credit of the account of settlements with suppliers and contractors without posting these valuables to the warehouse. At the beginning of the next month, these amounts are reflected in the current accounting as receivables under the account for accounting for settlements with suppliers and contractors.

Second option involves the use of two more synthetic accounts to account for the procurement and acquisition of material assets: 15 "Procurement and purchase of materials" and 16 "Deviation in the cost of materials."

In this case, on the basis of the received accepted settlement documents of suppliers in the system accounting, an accounting entry is made on the debit of account 15 "Procurement and purchase of materials" and the credit of accounts 60, 76, 71 and others for their invoice value, regardless of when the material assets were received on enterprise - before or after the receipt of settlement documents of suppliers.

Lending to material assets actually received by the enterprise is reflected in the debit of account 10 and the credit of account 15 "Procurement and purchase of materials" at accounting prices. In this case, the difference between the value of the material assets actually received at the warehouse of the enterprise at accounting prices and the actual cost of their acquisition is written off to the debit of account 16 "Deviation in the cost of materials" from the credit of account 15 "Procurement and purchase of materials" if the accounting price is less than the actual one, or in the debit of the procurement and purchase of materials account from the credit of the account for deviations in the cost of materials, if the accounting price is greater than the actual cost of procurement.

The debit balance of the account for the procurement and purchase of materials reflects the material assets that are in transit, both already paid and not paid, but only payable according to accepted settlement documents. In this case, the deviations accumulated on account 16 "Deviations in the cost of materials" are written off to the debit of accounts for accounting for production costs in proportion to the cost of materials used at accounting prices. After a month, the difference between the actual cost of the spent material assets and their cost at fixed accounting prices is determined. The difference is written off to the same cost accounts to which materials were written off at fixed accounting prices (accounts 20, 23, 25, 26, etc.). If the actual cost is higher than the fixed accounting price, the difference between them is written off by an additional accounting entry, while the opposite difference (which is possible when using the planned cost of material assets as a fixed accounting price) is written off using the "red reversal" method,
i.e. negative numbers.

The deviation of the actual cost of inventory items from the value at fixed accounting prices is distributed between the material assets used and remaining in the warehouse in proportion to the cost of material assets at fixed accounting prices.

For this purpose, the percentage of deviations of the actual cost of material assets from the fixed accounting price is determined, and the result is multiplied by the cost of the released and remaining material assets at fixed accounting prices.

The percentage of deviations of the actual cost of material assets from the fixed accounting price (x) is calculated by the formula

• where He- deviation of the actual cost of material assets from the cost at fixed accounting prices at the beginning of the month;
• O p- deviation of the actual cost of materials for the received materials for the month;
• U tsn- the cost of material assets in fixed accounting prices at the beginning of the month;
• cpu- the cost of inventory items received during the month at fixed accounting prices.

Note that when determining the actual cost of material resources, it is allowed to write off for production in addition to the average cost using the FIFO and LIFO methods.

When using these methods, it becomes necessary to evaluate each batch of consumable values, which is quite difficult to implement, given the level of modern accounting automation.

It is advisable to determine the cost of spent material assets when they are evaluated using the FIFO and LIFO methods by calculation.

In this case, within a month, material assets are written off for production at discount prices. At the end of the month, the cost of spent material assets is determined using the FIFO and LIFO method. They find the deviation of the calculated cost of materials from their cost at accounting prices and write off the identified deviation to the appropriate accounts in proportion to the cost of previously written off material assets at accounting prices.

Upon receipt of material assets, material accounts 10 "Materials" are debited, and credited:

• account 60 "Settlements with suppliers and contractors" - for the cost of materials received at suppliers' prices with all mark-ups of marketing and supply organizations and transport and procurement costs included in suppliers' invoices, taking into account the payment of interest for the purchase on credit provided by suppliers;
• account 76 "Settlements with various debtors and creditors" - for the cost of services paid by checks to transport organizations;
• account 71 "Settlements with accountable persons" - for the cost of inventory items paid from accountable amounts;
• account 23 "Auxiliary production" - for the costs of delivering material assets by own transport and for the actual cost of material assets of own production;
• account 20 "Main production" - for the cost of returnable waste and other accounts.

Inventories released into production and for other needs are debited from the credit of material accounts to the debit of the corresponding accounts of production costs and to other accounts within a month at fixed accounting prices. At the same time, accounting entries are supplied:

debit of account 20 "Main production"

on the cost of material assets released to the main production;

• debit account 23 "Auxiliary production"; debit of other accounts, depending on the direction of expenses of inventory items (25 "General production expenses", 26 "General expenses", etc.);
• credit of account 10 "Materials" or other accounts for accounting for material values.

When selling material assets to the side, the following accounting entries are made:

• debit of account 91-2 "Other expenses", credit of account 10 "Materials"

on the cost of materials at accounting prices;

• debit of account 91-2 "Other expenses", credit of account 16 "Deviation in the cost of materials"

the difference between the actual cost of materials;

• debit of account 62 "Settlements with buyers and customers" and credit of account 91-1 "Other income"

on the selling price of materials;

• debit of account 91-2 "Other expenses", credit of account 68 "Calculations on taxes and fees"

for the amount of VAT on realized inventory items.

• The financial result of the sale of material assets is written off from account 91 "Other income and expenses" to account 99 "Profit and loss".

Inventory of inventories

The current legislation establishes that in order to ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

The procedure and terms for conducting an inventory are determined by the head of the organization, with the exception of cases when an inventory is mandatory.

An inventory is required:

• when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;
• before preparing annual financial statements;
• when changing financially responsible persons;
• upon detection of facts of theft, abuse or damage to property;
• in the event of a natural disaster, fire or other emergencies caused by extreme conditions, during the reorganization or liquidation of an organization, in other cases provided for by the legislation of the Russian Federation.

The main objectives of the inventory are to identify the actual presence of property; comparison of the actual availability of property with accounting data; verification of the completeness of the reflection in the accounting of liabilities.

Enterprises and organizations are given the right to independently determine the number of inventories in the reporting year, the date of their conduct, the list of property checked during each of them, except for cases when an inventory is mandatory.

An inventory of inventory items is carried out at least once a year before the preparation of financial statements, but not earlier than October 1 of the reporting year. Inventory of material assets is carried out by inventory working commissions with the obligatory participation of materially responsible persons. The composition of the inventory commission should include representatives of the administration of the organization, employees of the accounting service, as well as other specialists.

When conducting an inventory, remember that:

• all inventory items of the organization are subject to inventory, regardless of their location;
• the actual availability of property in safekeeping, leased, received for processing from other organizations must be subject to verification;
• an inventory of property is carried out at its location and by financially responsible persons in whose custody these valuables are located;
• the actual availability of property should be checked only with the obligatory participation of financially responsible persons;
• the results of the inventory should be reflected in the accounting and reporting of the month in which it is completed.

The presence of property during the inventory is determined by its mandatory calculation, weighing, measurement. The actual results are recorded in the inventory records. The entry is made for each individual item of material assets, indicating the nomenclature number, type, group, article, batch, grade in units of account, mass or measure, while taking into account the specific features of individual types of material assets.

Separate inventories are compiled for materials that are in transit, in safekeeping in warehouses of other enterprises, damaged, unnecessary, illiquid, and also not received or released during the inventory.

Inventory lists are signed by all members of the commission and materially responsible persons who confirm that all material values ​​​​are checked in their presence and they have no claims against the members of the commission.

The data of the inventory records are used to compile collation statements, in which the actual data of the inventories are compared with the accounting data. If shortages or surpluses are identified, financially responsible persons must give them appropriate explanations. The inventory commission establishes the nature, causes, and also the perpetrators of the identified discrepancies or damage to material assets and determines the procedure for regulating differences and compensation for damage.

• the surplus of material assets is accounted for at market value on the date of the inventory, and the corresponding amount is credited to the financial results of a commercial organization either by increasing income from a non-profit organization, or by increasing financing (funds) from a budgetary organization. Regardless of the reasons for the occurrence, all shortages of material assets at their actual cost are written off from the credit of material accounts to the debit of account 94 "Shortages and losses from damage to valuables". After clarifying all the circumstances of the occurrence of shortages or damage to material assets, the head of the enterprise decides on the procedure for writing them off from account 94;
• the shortage of property and its damage within the limits of the norms of natural loss is attributed to the costs of production or circulation (expenses), in excess of the norms - at the expense of the guilty persons. If the perpetrators are not identified or the court refuses to recover damages from them, then the losses from the shortage of property and its damage are written off to the financial results of a commercial organization either by increasing expenses for a non-profit organization or reducing financing (funds) from an extra-budgetary organization.

MINISTRY OF AGRICULTURE

RUSSIAN FEDERATION

FGOU VPO "ORENBURG STATE AGRICULTURAL

UNIVERSITY"

Institute of Additional Professional Education

Faculty of Economics

Department of Financial Management

COURSE WORK

discipline "Accounting"

on the topic "Accounting for inventories"

Scientific adviser:

teacher

Zaikina O.P.

Executor:

2nd year student

education (second higher education)

specialty: finance and credit

Anosov V.V.

Orenburg - 2010

Introduction 2

CHAPTER 1. THEORETICAL FOUNDATIONS OF INVENTORY ACCOUNTING 5

1.1 The concept, classification and evaluation of inventories 5

1.2 The meaning and objectives of accounting for inventories 9

1.3 Documentation of the movement of inventories 13

CHAPTER 2. ORGANIZATIONAL AND ECONOMIC CHARACTERISTICS OF THE ENTERPRISE 16

2.1 Economic characteristics of the enterprise LLC "Initiative" 16

2.2 Organization of tax accounting of inventories at the enterprise LLC "Initiative" 21

2.3 Automation of accounting at the enterprise LLC "Initiative" 24

CHAPTER 3. INVENTORY ACCOUNT 26

3.1 Accounting for the receipt of inventories 26

3.2 Accounting for the disposal of inventories 31

Conclusions and suggestions 34

List of used literature 37

Applications 39

Introduction

Inventory is a part of the property of organizations, owned by it by right of ownership, acting as current assets, which include: raw materials and materials (including auxiliary materials); semi-finished products and components, structures and parts; container and container materials; fuel; spare parts; construction and other materials; household inventory and accessories.

The relevance of the topic of this course work lies in the fact that inventories, being objects of labor, provide, together with the means of labor and labor, the production process of an enterprise in which they are used once. In industry, the consumption of inventory items in production is constantly increasing. This is due to the expansion of production, a significant share of material costs in the cost of production and rising prices for resources.

The continuity of production requires that a sufficient amount of raw materials and materials be constantly in stock to fully meet the needs of production at any time of their use. Therefore, the need for an uninterrupted supply of production in conditions of continuity of demand and discreteness of supplies determines the creation of inventories at enterprises, that is, inventory items.

The purpose of this course work is to determine the essence of inventories in LLC "Initiative", accounting in LLC "Initiative", analysis of indicators of economic activity of the enterprise and make any proposals for its most efficient functioning. For this you need:

1. Study the theoretical foundations of inventories, such as:

The concept, classification and evaluation of inventories;

The meaning and tasks of accounting for inventories;

Documentation of the movement of inventories.

2. Using the example of LLC "Initiative", give the organizational and economic characteristics of the enterprise, namely:

Economic characteristics of the activities of LLC "Initiative";

Give a description of the organization of tax accounting of inventories in LLC "Initiative";

Automation of accounting in LLC "Initiative".

3. Also, using the example of LLC "Initiative" to consider the accounting of inventories of the enterprise, namely:

Accounting for the receipt of inventories;

Accounting for the disposal of inventories.

CHAPTER 1. THEORETICAL FOUNDATIONS OF INVENTORY ACCOUNTING

1.1 The concept, classification and evaluation of inventories

The methodological basis for the formation of information on the organization's inventories in the accounting of LLC "Initiativa" is established by the Accounting Regulation "Accounting for inventories" (PBU5/01)

PBU 5/01 states that the following assets are accepted for accounting as inventories:

used as raw materials, materials, etc. in production
products intended for sale (performance of work, provision of
services);

intended for sale;

Used for the management needs of the organization.

Since assets in accounting are understood as monetary and non-monetary property of enterprises and organizations, i.e. property owned by them, then, accordingly, the MPZ is nothing more than a certain part of the property of LLC "Initiative".

Based on the foregoing, we can conclude that inventories are part of the property of organizations, owned by it, acting as current assets, which include:

raw materials and materials (including auxiliary materials);

semi-finished products and components, structures and parts;

container and container materials;

Spare parts;

Construction Materials;

Other materials;

Household inventory and accessories with a useful life of less than 12 months - items (means) of labor, fully (for one production cycle or for less than 12 months) transferring their value to the finished product created with their participation (work performed, services rendered).

The materials of LLC "Initiative" include inventories used in the performance of work.

Auxiliary materials include those that contribute to the construction process (wood, rubber, brick, metal)

The working plan of accounts for the economic and financial activities of LLC "Initiative" determines that the indicated inventories are reflected in the accounting on account 10 "Materials" on sub-accounts.

Fuel in LLC "Initiative" refers to general business expenses and is reflected in the accounting on sub-account 10.3 "Fuel".

Inventories purchased or manufactured for the needs of the main activity of LLC "Initiative" and intended for the production of repairs, replacement of worn parts of machines, equipment, vehicles, etc., are classified as spare parts. In accordance with the Chart of Accounts, spare parts also include the stock of equipment for engines, assemblies, created in the repair divisions of LLC "Initiative".

Accounting for spare parts for LLC "Initiative" is carried out on sub-account 10.5 "Spare parts".

On sub-account 10.6 "Other materials" take into account the presence and movement of production waste, values ​​​​obtained from the disposal of fixed assets that cannot be used as materials, fuel or spare parts.

Sub-account 10.8 "Building materials" takes into account the availability and movement of materials used for construction and installation work, erection and finishing of structures and parts of buildings and structures.

Inventory in LLC "Initiative" and accessories of the means of labor, which are included in the funds in circulation, relate to general business or general production costs (tables, chairs, racks, cabinets, etc.) and are reflected in the accounting on subaccount 10.9 "Inventory and household accessories".

Goods can be both products of labor of other organizations or individuals, and natural resources. Article 38 of the Tax Code of the Russian Federation provides for the purposes of taxation the definition of goods, which is the most general: “any property sold or intended for sale is recognized as a product”. However, if for the purposes of taxation a commodity is understood to mean any sold or acquired property (including fixed assets, finished products, etc.), then for accounting purposes, goods are understood only as property that is acquired exclusively for resale without processing.

PBU 5/01 determines that goods are part of inventories acquired or received from other legal entities or individuals and intended for sale, therefore, in order to qualify acquired inventories as goods, it is necessary to clearly define not the end result, but the absence of processing.

These classifications are used to build synthetic and analytical accounting, as well as to compile a statistical report on the balances, receipts and consumption of raw materials and materials in production and operational activities. The enterprise uses dozens of items of materials, so they need such a classification in order to maintain reliable and detailed records of incoming materials.

Materials in LLC "Initiative" are accepted for accounting at the actual cost, which is calculated depending on the method of acquiring this property.

Basically, materials come from suppliers. When purchasing materials for a fee from other organizations, their actual cost is the sum of all acquisition costs, excluding value added tax and other reimbursable taxes.

Actual costs include:

Amounts paid to suppliers in accordance with the contract;

amounts paid to other organizations for information and consulting services related to the acquisition of reserves;

Remuneration paid to intermediary organizations;

Costs for the procurement and delivery of inventories to the place of their use, including the cost of cargo insurance;

Other costs for the acquisition of inventories.

General business and other similar expenses are not included in the actual costs for the acquisition of material assets, except when they are directly related to the acquisition of materials.

Data on the current market price must be documented or confirmed by experts. If the receiving party incurs the costs of delivery (shipping costs), the actual cost of materials increases by the amount of costs incurred.

In LLC "Initiative" materials are written off for production at an average cost.

To do this, first, the accountant calculates the average prices of materials released into production based on the average monthly actual cost. With this assessment, the average price of the material is determined by the formula:

where SC- average cost of materials;

O n- the actual cost of the balance of materials at the beginning of the month;

P- the actual cost of materials received per month;

TO n- the number of materials at the beginning of the month;

TO P - the number of materials received per month.

O To = SC*K ost ,

where O To- the actual cost of the balance of materials at the end of the month;

TO ost- the number of materials listed at the end of the month in the balance.

1.2 The meaning and objectives of accounting for inventories

One of the necessary elements of the production process of any enterprise is the objects of labor, which are ready-made natural or pre-processed material resources: raw materials and materials, semi-finished products, fuel, spare parts, etc. In the production process, they act as objects of human influence using the available means of labor in order to create products for consumption.

Materials are consumed in each production cycle and fully transfer their value to the cost of manufactured products, so after each production process they have to be replaced with new copies of the same type. A necessary condition for the fulfillment of plans for the production of products, reducing its cost, increasing profits, and profitability is the complete and timely provision of the enterprise with materials of the required assortment and quality.

The growth of the enterprise's need for material resources can be satisfied in two ways:

in an extensive way, i.e. the acquisition or production of a large amount of materials and energy, which in the future lead to an increase in specific material costs per unit of output, although its cost may decrease due to an increase in production volume and a decrease in the share of fixed costs;

in an intensive way, i.e. more economical use of available stocks in the production process, which provides a reduction in specific material costs and a reduction in the cost of a unit of production.

An important means of managing stocks of materials is scientifically based rationing of their consumption per unit of output. The consumption rate is a planned task that determines the maximum amount of specific types of materials of a fixed quality that can be spent to produce a unit of output. In order for consumption rates to meet their purpose, they must be scientifically sound and progressive.

The progressiveness of material consumption rates implies the achievement of an optimal ratio between all elements of production, which ensures maximum savings in living and materialized labor per unit of output, and the volume of their supplies directly depends on the consumption rates of materials.

The main tasks of accounting for inventories include:

Formation of complete and reliable information about the stocks of material assets in the organization, which is necessary for internal users for making management decisions - managers, property owners, as well as external users - creditors, etc .;

Providing information necessary for internal and external users to control the legality of business transactions and their expediency in terms of the availability and movement of inventories, as well as their use in accordance with approved norms, standards and estimates;

Formation of the actual cost of stocks;

Control over the safety of stocks in the places of their storage (operation) and at all stages of movement;

Prevention of negative results of the organization's economic activities and identification of internal reserves to reduce the cost of production in terms of material costs in order to ensure financial stability.

To perform these tasks, it is necessary to establish a clear documentation system in the enterprise.

When reflecting financial and business transactions in tax accounting, the chart of accounts is not used and accounting entries are not made. Tax accounting indicators are grouped on the basis of data from primary documents, but only in analytical tax registers that are different from accounting registers. Tax accounting registers are maintained in the form of special forms on paper, in electronic form and (or) any machine media. Based on the data of analytical registers, the tax base is calculated in the income tax return. Moreover, tax accounting data can be obtained from the accounting register, but only if the procedure for grouping and accounting for business transactions for tax purposes, provided for in Chapter 25 of the Tax Code of the Russian Federation, corresponds to the procedure for grouping and recording these transactions in accounting.

The relevance of the chosen research topic lies in the fact that the lack of accurate and reliable accounting of operations for the procurement and acquisition of materials and settlements with suppliers leads to accounting errors that have a great impact on the implementation of production plans, overestimation of the cost of production, which in turn affect on profit and profitability of the enterprise. Untimely delivery of materials leads to a disruption in the rhythm of the work of enterprises, downtime, requires additional labor costs, affects the quality of products and worsens the technical and economic indicators of production. and economic sanctions. Failures in the supply of materials jeopardize the implementation of the production plan, forcing the accumulation of excess stocks of materials in order to prevent downtime.

Thus, accounting for operations for the procurement and purchase of materials and settlements with suppliers at the enterprise is important in improving the efficiency of financial and economic activities.

The main purpose of writing a term paper is to study the accounting and analysis of the procurement and acquisition of materials, the development of proposals and recommendations for improving accounting, optimizing stocks of materials at LLC "Initiative".

Based on this goal, the tasks included:

studying the characteristics of the enterprise and drawing conclusions about the financial condition of the enterprise;

consideration of accounting and tax accounting for the procurement and receipt of materials for LLC "Initiative".

When writing this work, the sources of information for accounting for procurement and acquisition of materials were: legislative and regulatory acts, publications in the periodical press, primary documents on the movement of materials, reporting data of LLC "Initiative" for 2007-2008.

1.3 Documentation of the movement of inventories

Article 9 of the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ (as amended on November 3, 2006 No. 183-FZ) establishes that all business transactions must be formalized with supporting documents. These documents serve as primary accounting documents, on the basis of which the accounting records are maintained in LLC "Initiative".

The forms of primary accounting documents used by LLC "Initiative" are approved:

a) by the State Committee of the Russian Federation on Statistics, in agreement with the Ministry of Finance of the Russian Federation, unified forms of primary accounting documentation;

b) relevant ministries and other bodies of federal executive power - sectoral forms;

c) LLC "Initiative", if the forms of primary documents for registration of business transactions, for which unified forms are not provided.

The primary accounting documents used by LLC "Initiative" include the mandatory details established by the Federal Law "On Accounting":

Title of the document;

date of preparation of the document;

the name of the organization on behalf of which the document is drawn up;

business transaction meter in physical and monetary terms;

the name of the officials responsible for the business transaction and the correctness of its execution;

Personal signatures of the indicated persons and their transcripts.

Primary accounting documents are duly executed, with all the necessary details filled in, and have the appropriate signatures. In the absence of indicators for individual details in the specified primary accounting documents, the corresponding line columns are crossed out.

Primary documents are pre-numbered, or the number is put during the execution and registration of the document. In an organization, the numbering procedure should ensure that there are no repeating numbers within one reporting year.

Proper preparation of primary documents is important not only for accounting, but also for tax accounting. So, for example, Art. 252 of the Tax Code of the Russian Federation establishes that taxable profit is reduced only by expenses that are justified and documented by documents drawn up in accordance with the legislation of the Russian Federation.

Decree of the State Statistics Committee of Russia dated October 30, 1997 No. No. 71a approved unified forms of primary documentation for accounting materials. LLC "Initiative" uses the following forms of documents presented in Table 1.

Table 1 - Unified forms of primary documentation used by LLC "Initiative"

The materials credited to LLC "Initiative", received from suppliers or from processing, are issued by receipt orders - form No. M-4 (Appendix 3). A receipt order in one copy is drawn up by a financially responsible person on the day the valuables arrive at the warehouse. A receipt order must be issued for the actually accepted amount of valuables

The requirement-invoice form No. M-11 (Appendix 4) is used to account for the movement of material assets within LLC "Initiative", between structural divisions or materially responsible persons.

The consignment note in two copies is made by the financially responsible person of the structural subdivision of LLC "Initiative", which delivers material assets. One copy serves as the basis for the transferring party to write off valuables, and the second copy serves as the receiving party for posting valuables.

The same waybills are used to register operations for the delivery to the warehouse or to the pantry of the remains from the production of unused materials, if they were received on demand, as well as the delivery of waste from marriage. The waybill is signed by the materially responsible persons of the deliverer and recipient, respectively, and handed over to the accounting department to account for the movement of materials.

To account for the release of material assets to divisions of the organization located outside its territory, or to third parties, on the basis of contracts and other documents, an Invoice for the release of materials to the party is used - form No. M-15 (Appendix 5).

The invoice is issued by an employee of the structural unit of LLC "Initiative" in two copies on the basis of agreements (contracts), orders and other relevant documents and the presentation by the recipient of a power of attorney to receive valuables, filled out in the prescribed manner. The first copy is transferred to the warehouse of LLC "Initiative" as a basis for the release of materials, the second - to the recipient of the materials.

The main settlement document upon receipt of valuables is an invoice (Appendix 6) - the only basis for allocation in VAT accounting. In the absence or incorrect preparation of an invoice, the tax authorities will refuse to deduct VAT.

In the calculations for the material assets acquired by the organization, the following are also used: bank settlement and payment documents (Appendix 7) and credit and debit cash orders (Appendix 8).

CHAPTER 2. ORGANIZATIONAL AND ECONOMIC CHARACTERISTICS OF THE ENTERPRISE

2.1 Economic characteristics of the enterprise LLC "Initiative"

LLC "Initiativa" was founded by a citizen of the Russian Federation in accordance with the Civil Code of the Russian Federation, the Federal Law "On Limited Liability Companies" dated February 8, 1998 No. 14-FZ (as amended by the Federal Law of December 18, 2006, April 29, 2008) and other regulatory acts that do not contradict the Civil Code of the Russian Federation.

The Company in its activities is guided by the Constitution of the Russian Federation, the Civil Code of the Russian Federation, Decrees and orders of the President of the Russian Federation, and other regulatory and legal acts of the Orenburg region, orders and orders of the management of LLC "Initiative".

LLC "Initiative" is a legal entity, owns property recorded on its independent balance sheet, settlement and other accounts in bank institutions, a round seal with its name.

Location: 460052, Russian Federation, Orenburg, st. Salmyshskayamyshskaya 1trntrstroycentrika of the enterprise. 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50 50, house 7, apt. 85.

Primary activity: production of construction works on the construction of buildings.

The source of the formation of the company's funds is the profit from the sale of work performed (construction work on the construction of buildings), as well as other types of activities not prohibited by the legislation of the Russian Federation.

In order to carry out its activities, the company has the right to conclude agreements related to the implementation of its main activities, obtain licenses for all types of its products of the company, open settlement and other accounts in any bank, dispose of the profits remaining at the disposal of the company after paying taxes and other obligatory payments.

The Company is obliged to: purposefully use the property transferred to it, keep accounting records in accordance with the established procedure and provide financial statements in a timely manner; pay taxes and other obligatory payments determined by the Legislation of the Russian Federation, carry out social, medical, and other types of compulsory medical insurance for employees of LLC "Initiative".

In an enterprise, each department is engaged only in the function for which they are intended, so that the enterprise can exist. The most important element is accounting, which keeps records of the economic assets of the enterprise.

The main purpose of the enterprise is to make a profit.

Accounting is carried out by an accountant and the head of LLC "Initiative", who performs the functions of a chief accountant.

The function of accounting is to record and analyze the financial condition of the enterprise, which shows in what areas it is necessary to work in order to improve it. To facilitate its work, the accounting department of LLC "Initiative" uses automated accounting using the 1C: Accounting program, version 7.7. The accounting department is obliged to monitor the accurate and timely payment of taxes and monetary obligations of the enterprise, to keep accurate documentary records of the work of the enterprise for reporting to the inspection authorities.

Financial statements are submitted on time to the Federal Tax Service Inspectorate for the Dzerzhinsky District of Orenburg:

Quarterly reporting (until the 20th day of the month following the reporting month);

In accordance with the Regulation "On Accounting and Reporting in the Russian Federation", RAS 1 / 08 "Accounting Policy of the Organization" and Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (as amended on November 3, 2006 No. 183-FZ), the accounting department is guided in its activities by the accounting policy of LLC "Initiative" developed and accepted for execution since 2008, formed taking into account the principles and rules governing the methodological and organizational foundations of the organization's accounting.

The material liability system is regulated by material liability agreements, which are an integral part of the employment contract concluded with accounting employees.

The characteristic of the enterprise activity is based on the analysis of the system of indicators. For the analysis, we use the data of Table 2. The data for table 2 are taken from Form No. 2 "Profit and Loss Statement" of LLC "Initiative" for 2007 and 2008 (9 months). (Annexes 1 and 2)

Table 2 - Main economic indicators of the economic and financial activities of LLC "Initiative" for 2007-2008

Analyzing the main economic indicators of the financial and economic activities of LLC "Initiative" for 2007-2008. we can draw the following conclusions: the proceeds from the sale of products, works and services in 2008 compared to 2007 increased by more than 2 times (5235 thousand rubles). The cost of goods sold increased in 2008 as compared to 2007 by 5,154 thousand rubles. The main reason for the increase in the cost of production is the increase in prices, due to inflation, for raw materials and supplies.

Gross profit in 2008 compared to 2007 increased by 36.7%.

Management expenses of LLC "Initiative" increased by 45 thousand rubles.

As a result of LLC "Initiativa" activities, the profit from sales in 2008 compared to 2007 increased by 23.8% (36 thousand rubles).

During the analyzed period, there was an increase in other expenses. For LLC "Initiativa" this is a positive trend, as the rate of decline in other expenses exceeds the rate of growth in other income.

As a result, throughout the entire period under review, the company makes a profit, and its value in 2008 compared to 2007 increases by 34 thousand rubles (24.3%).

The current income tax also changed: in 2008 compared to 2007 it increases by 23.5%.

In 2008, compared to 2007, net profit increased by 6 thousand rubles. or by 24.5%. The increase in net profit, of course, is a positive moment in the activities of the organization. Since this increases the growth of production, facilitates the search for business partners, provides opportunities for solving the problems of social and material incentives for personnel, etc.

2.2 Organization of tax accounting of inventories at the enterprise LLC "Initiative"

The general principles of taxation in the Russian Federation are established by the Tax Code of the Russian Federation (part one) dated July 31, 1998, No. 146-FZ, adopted by the State Duma on July 16, 1998. (as amended on 30.06.08, 13.10.08).

A tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state or municipalities.

Tax accounting of material expenses should be kept based on the same primary documents that are used in accounting. These primarily include settlement and accompanying documents issued by suppliers of materials: payment orders, invoices, waybills, etc.

At the enterprise LLC "Initiative" they use standard forms of primary documents approved by the Decree of the State Statistics Committee of Russia dated 10.30.97 No. 71A, for example, a credit note (form No. M-4), an invoice for the release of materials to the side (form M-15). For the purposes of tax accounting, additional details are introduced into these forms of primary documents. For example, additional columns are introduced and the cost of materials is separately indicated, which will be used when calculating income tax.

To calculate the amount of material expenses, the cost of material assets that are included in these expenses is determined. This cost consists of the price of materials and the cost of their acquisition paid to intermediary organizations.

At the enterprise LLC "Initiative" for business transactions of procurement of material assets, in addition to income tax, VAT, income tax and all other taxes on revenue are calculated, using the amount of turnover on the credit of account 90 "Sales" to form the size of objects of taxation.

VAT on material assets at Initiative LLC is recorded on subaccount 19.3 “Value added tax on acquired inventories” of account 19 “Value added tax on acquired assets”.

The procedure for accounting for VAT on material assets depends on their purpose (for production needs, non-production needs, for sale, gratuitous transfer).

In the settlement documents of suppliers for received material assets, the amount of VAT is separately issued.

The VAT amount of LLC "Initiative" is reflected in the debit of account 19 "Value Added Tax", in the subaccount "Value Added Tax on Acquired Inventory", from the credit of account 60 "Settlements with suppliers and contractors".

Depending on the direction of consumption of material assets, the amount of VAT recorded on subaccount 19-3 is subject to offset against VAT payments by Initiative LLC to the budget (when material assets are used for production needs) or written off to sales accounts (when selling) and relevant sources coverage (with gratuitous transfer).

For goods, works and services used in the manufacture of products and operations that are exempt from VAT, the amounts of VAT paid to suppliers are not subject to offset, but are charged to the accounts of production and distribution costs of LLC Initiative.

When using material resources for non-production needs, the amount of VAT attributable to these resources is debited from the credit of account 19.3 to the debit of sources for covering non-production costs, to account 91 “Other income and expenses”.

When selling material resources, the share of VAT attributable to the sold materials is debited from the credit of subaccount 3 of account 19 to the debit of account 91 “Other income and expenses”.

Personal income tax is calculated if LLC "Initiative" acquires tangible assets under sales contracts. Then the necessary details should be reflected in the contracts: the surname, name, patronymic of the seller, his passport data, address of permanent residence, as well as the fact of registration of an individual as an entrepreneur.

So, the tax accounting of business transactions for material assets at the enterprise is carried out in accordance with the Tax Code of the Russian Federation using standard forms of primary documentation.

2.3 Automation of accounting at the enterprise LLC "Initiative"

In a market economy, the well-being of any enterprise depends on the proper organization of the management system. A properly organized management system makes it possible not only to identify deviations from the accepted and approved rules, procedures, legal provisions, but also to assess the causes of these deviations and form the necessary control actions. A comprehensive solution of these problems is impossible without the large-scale use of modern computer technology and software. The introduction of a computer data processing system, as a rule, involves a significant reduction in management and control personnel by transferring its functions to the personnel servicing the system.

At the enterprise LLC "Initiative" for accounting, the configuration "1.C: Accounting. Version 7.7".

The wealth management information package for all jobs has one entry. Interaction with the package begins with password protection, which checks the user's authorized access to perform operations. The users of this program are the chief accountant and the accountant.

At the LLC "Initiative" enterprise, personal computers are combined into local networks. This allows employees to share information.

To account for material assets, the following operations are implemented: input from documents for the receipt, consumption and movement of materials; accumulation and distribution of deviations; obtaining statements of analytical accounting, movement of material assets; synthetic accounting.

At the LLC "Initiative" enterprise, jobs are automated only in the accounting department. The software package of the workstation in accounting provides automation of the following functions:

Control and computational processing of primary documents received from financially responsible persons;

Systematization and generalization of analytical accounting data;

Formation and distribution of deviations from accounting prices of materials;

Information display.

Operations for the movement of material assets are carried out by employees of the organization's divisions and are drawn up in standard interdepartmental or specialized forms. Accounting staff monitors the correctness of paperwork.

The main documents reflecting variable information include: a receipt order, an invoice, an invoice for internal movement, an invoice for the release of materials to the side, an act for writing off material assets.

The output information is displayed on paper and on a videogram. On paper, a fragment of the statement is displayed from the display.

CHAPTER 3. ACCOUNTING FOR INVENTORY INVENTORY

3.1 Accounting for the receipt of inventories

Accounting for the receipt of materials can be organized in two ways: using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets", and without their use. According to the accounting policy of LLC "Initiative", accounting for the receipt of materials is carried out without the use of accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets".

Synthetic accounting of the receipt of materials at the enterprise LLC "Initiative" is kept on account 10 "Materials" at the actual cost. In this case, the posting of materials received from suppliers is reflected in the debit entry of account 10 “Materials” and the credit of account 60 “Settlements with suppliers and contractors”. VAT on purchased materials is reflected in the debit of account 19 “VAT on acquired valuables” and the credit of account 60. It should be noted that materials received from suppliers are credited regardless of when they were received - before or after receipt of settlement documents. The cost of paid materials that are in transit or not removed from the supplier's warehouse as of the end of the month is reflected in the debit of account 10 "Materials" and the credit of account 60 "Settlements with suppliers and contractors". At the beginning of the next month, these amounts are reversed, and in the current accounting it is shown as a receivable from the supplier, which is repaid as the materials are received into the warehouse.

Example:
LLC "Initiative" buys stationery for accounting staff in the amount of 926.64 rubles, incl. VAT.
Wiring:
D 60 K 50 in the amount of 926.64 - the supplier's invoice has been paid
D 10 K 60 in the amount of 785.29 - office supplies were received by the organization
D 19 K 60 in the amount of 141.35 - accepted for VAT accounting
D 26 K 10 in the amount of 785.29 - office supplies were issued to employees.

When materials are received from other sources, entries can be made on the debit of account 10 and the credit of the corresponding accounts:

20 "Main production" - for the cost of returnable waste;

26 "General business expenses" - for the costs of delivering materials by own transport and for the actual cost of materials of own production;

71 "Settlements with accountable persons" - for the cost of materials paid from accountable amounts;

76 "Settlements with various debtors and creditors" - for the cost of services paid to transport organizations;

66 "Calculations on short-term loans and loans" and 67 "Calculations on long-term loans and loans" - for the amount of accrued interest on loans and loans used for the purchase of materials.

The cost of materials lost as a result of natural disasters or other circumstances is debited from the credit of account 10 "Materials" to the debit of account 99 "Profit or loss".

The above materials are accepted for accounting at LLC "Initiative" at the actual cost. The actual cost of materials (raw materials, fuel, containers, spare parts, etc.) consists of three quantities:

contract value;

transport and procurement costs;

Expenses that are necessary to bring the materials to a usable condition.

The contract value is the price of the materials at which they are purchased.

Transport and procurement costs are the costs of LLC "Initiative" directly related to the process of procurement and delivery of materials to the organization. Transport and procurement costs (TZR) include:

Amounts paid for loading and unloading and transportation of materials to the buyer's warehouse;

fees paid to intermediaries.

At the LLC "Initiative" enterprise, the delivery of material assets is carried out by its own motor transport.

According to the accounting policy of the LLC "Initiative" enterprise, the costs of procurement and delivery of materials are recorded on account 10.21 "Transport and procurement costs". The costs of procurement and delivery of material assets are distributed among the directions in proportion to the cost of materials.

Changes in accounting can only be made by changing the accounting policy, which specifies how accounting should be kept.

Analytical accounting for inventories is kept in the context of suppliers.

Suppliers and contractors include organizations that supply raw materials and other inventory items, as well as provide various types of services and perform various work.

The receipt of materials from suppliers is carried out on the basis of contracts concluded between LLC "Initiative" and suppliers. The contracts stipulate: the type of materials received, the commercial terms of delivery, the quantitative and cost indicators of the material assets received, the timing of the shipment of materials, the procedure for settlements between LLC "Initiative" and the supplier.

Settlements with suppliers are carried out after the shipment of materials by them, or simultaneously with them with the consent of the organization or on its behalf.

Currently, organizations themselves choose the form of payment for the supplied materials. The main forms of settlements used for settlements with suppliers of LLC "Initiative" are payment orders. The use of this form of payment is provided for in the contract between the parties (supplier and buyer).

The most common form of non-cash payments are payments by payment orders (Appendix 7). Such settlements are carried out in those cases when LLC "Initiative" instructs the bank servicing it to transfer the amount indicated by it from its account to the account of the recipient of funds. Payment orders are used for preliminary and subsequent payment for already received materials (goods, services, works), for transferring payments to the budget and extra-budgetary funds, various legal entities and individuals. The payment order is valid for 10 days from the date of issue. If the due date is not specified in the order, then the due date is the date the document is accepted by the bank. A payment order is considered executed only at the moment the funds are credited to the beneficiary's account specified in the order.

Settlements of the enterprise for the received materials are accounted for on account 60 "Settlements with suppliers and contractors". Analytical accounting on account 60 in Initiative LLC is maintained for each supplier and contractor. This ensures receipt of data on debts to suppliers: on settlement documents, the due date for which has not come; for settlement documents not paid on time; advances issued.

Settlements with suppliers of LLC "Initiative" are made regardless of whether the materials have arrived at the warehouse or are on the way. Materials are considered to be in transit if they are paid for but have not been received by the end of the month. Such material values ​​come conditionally by posting: D-10 K-60.

On account 60, the debt is reflected within the limits of the acceptance amounts. If shortages are found in the materials received, discrepancies in prices stipulated by the contract, and arithmetic errors, account 60 is credited for the corresponding amount in correspondence with account 76 “Settlements with various debtors and creditors”, subaccount 2 “Settlements on claims”. The sub-account "Calculations on Claims" is intended to summarize information on settlements on claims made against suppliers, as well as on fines, penalties and forfeits presented to them, recognized and awarded. This account is debited for the amount of damage caused due to the fault of the suppliers of materials, and credited for the amount of payments received in correspondence with the accounts of cash or settlements. Amounts of unsatisfied claims or uncollectible claims are credited to the accounts from which they were taken into account.

The amount of VAT is included by the suppliers of the invoice for payment and is reflected in LLC "Initiative" on the debit of account 19 "Value Added Tax on Acquired Values" and the credit of account 60. The cost of paying interest on suppliers' loans for purchased materials is reflected in the debit of account 10 "Materials" and the credit of account 60 "Settlements with suppliers and contractors".

The repayment of debts to suppliers at LLC "Initiative" is reflected in the debit of account 60 and the credit of cash accounts (51.55) or bank loans (66.67). The order of accounting entries depends on the forms of payment used.

In addition to the specified settlements, account 60 “Settlements with suppliers and contractors” reflects advance payments for purchased materials, sum and exchange rate differences, as well as termination of obligations. The issued advances are taken into account in the debit of account 60 from the credit of cash accounts (51.55, etc.).

3.2 Accounting for the disposal of inventories

The release of materials into production is carried out on the basis of the requirement-consignment note. Example - on request - invoice No. 00000009 05.05.08 (Appendix 4) materials (door trim) were released from the main warehouse to the assembly team in accordance with the specified names and item numbers.

Debit 20 "Main production" Credit 10.8. "Building materials" 2320 rubles. released at purchase price excluding VAT.

Write-off of materials from inventory accounts can be carried out in the following cases:

that have become unusable, after the expiration of the storage period;

obsolete;

Due to extraordinary circumstances (fires, natural disasters).

Account 10 “Materials” is provided for accounting and expenditure of fuels and lubricants by the chart of accounts. The working plan of accounts of the enterprise to account 10 "Materials" opened subaccount 3 "Fuel", which takes into account the presence and movement of petroleum products intended for the operation of vehicles. Accounting for these expenses is carried out in accordance with the requirements of PBU 5/01 "Accounting for inventories", approved by order of the Ministry of Finance of Russia dated 09.06.2000. No. 44n.

Fuel and lubricants are credited to account 10 "Materials" subaccount 3 "Fuel" at the actual cost without VAT (clause 5.6 PBU 5/01).

Raw materials and materials are written off for the performance of work by one of four methods:

at the cost of each unit;

at an average cost;

at the cost of the first purchases in time - the FIFO method;

at the cost of the latest purchases - the LIFO method (cancelled from 01.01.2008).

The accounting policy of LLC "Initiative" establishes that raw materials and materials are written off to production at an average cost.

When writing off in this way, the accounting department determines the average cost per unit of raw materials and materials.

This indicator is determined by the formula:

To determine the cost of materials to be written off, the average unit cost is multiplied by the total amount of materials written off.

At the beginning of the month, the amount of material (suspension) was 170 pieces. in the amount of 450.5 rubles. Within a month, 300 pieces were prepared. in the amount of 813 rubles. Released for production during the current month 340 pcs.

First, we determine the average cost per unit type of materials, which will be:

(450.5 rubles + 813 rubles) : (170 pcs + 300 pcs) = 2.69 rubles

The cost to be written off will be:

2.69 RUB * 340 pcs. = 914.6 rubles.

When writing off, an entry is made:

Dt 20 "Main production" Kt 10-1 "Materials" 914.6 rubles. - written off materials for the work.

It can be concluded that the movement of materials occurs daily and it should be reflected in the accounting in a timely manner. This makes it necessary to use conditional or discount prices in the current accounting of materials.

The use of accounting prices in the conditions of computer processing of information greatly simplifies and facilitates accounting work. Operational and accounting workers get used to them, which limits the possibility of errors.

Conclusions and offers

Inventories are an integral part of the organization's working capital. The value of inventories, their acquisition and disposal have a direct impact on the continuity of the production process, the liquidity of the balance sheet and the amount of taxes.

Analytical information about the composition, quantity, cost, movement of inventories used in production is necessary for any enterprise. This information is important both for ensuring control over the safety of the MPZ, and for making timely and correct management decisions, so the chosen research topic is relevant.

The main regulatory act regulating the procedure for accounting for inventories is the Accounting Regulation "Accounting for inventories" PBU 5/01, approved by order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n. The specified provision is an element of the whole system of regulatory accounting regulation, which establishes the methodological foundations for the formation of information on inventories in accounting, organizes accounting of property, liabilities and business operations in accordance with the Law of the Russian Federation "On Accounting" dated 21.11.96. No. 129-FZ (as amended on 03.11.2006 No. 183-FZ), PBU "Accounting statements of the organization" (approved by order of the Ministry of Finance of the Russian Federation of 6.07.99 No. 43n (as amended by order of the Ministry of Finance of the Russian Federation of 18.09.06 No. 115n) ), “Regulations on accounting and financial reporting in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34-n (as amended by orders of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n, dated March 24, 2000 No. 31, dated 09.18.06 No. 116n, dated 03.26.07 No. 26n)) and the "Chart of Accounts for Accounting for Financial and Economic Activities and Instructions for Its Application" (approved by Order of the Ministry of Finance of the Russian Federation dated 10.31.2000 No. 94n (as amended on 07.05.03 No. 38n, 18.09.06 No. 115n)), as well as the current Accounting Regulations.

Accounting is carried out by the accounting department, which is its independent service, headed by the chief accountant.

In its activities, the accounting department is guided by applicable laws, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation.

The analysis of economic activity indicators showed that the enterprise works stably, the most significant success factor is the increase in the volume of work due to the conclusion of contracts, both with construction organizations and with individuals.

The organization draws up financial statements that reflect the composition of the property and the sources of its formation. The information contained in the financial statements is based on synthetic and analytical accounting data.

In accounting, inventories are reflected at actual cost.

According to the accounting policy of accounting, accounting of materials is carried out using account 10 "Materials".

The method of analytical accounting of MPZ provides for the order and sequence of accounting, the interconnection of indicators. In the accounting department, this accounting is carried out using the operational accounting (balance) method, on the 1st day of each month, the accountant receives a machinogram with the balance of goods by grade and name.

In order to avoid errors in calculating VAT, it is recommended that an accountant, before compiling quarterly reports, reconcile invoices and monitor the validity of entering data in the purchase book.

Since accounting at the enterprise is automated, it is proposed to keep records of materials using accounts 15 and 16. This method allows you to visually form an indicator of supply and procurement costs within the accounting system, which makes it possible to quickly analyze the share of such costs in the cost of prepared materials and take measures to its decrease. The use of account 15 involves the development of accounting (planning and estimated) prices for the entire range of purchased materials. Accounting using accounts 15 and 16 is possible if you have network computers.

When checking acts for the write-off of any types of property, if materials from liquidation are received, an assessment should be made of the completeness of the posting of the inventory.

The write-off of building materials should be confirmed by acts on the consumption of materials (for repair work).

The implementation of the proposed measures will improve the accounting of inventories, increase the level of provision of the enterprise management with the information necessary for making managerial decisions in order to ensure the efficiency of the enterprise.

Bibliography

Civil Code of the Russian Federation, part I (Federal Law of the Russian Federation "On the Enactment of Part One of the Civil Code of the Russian Federation" dated November 30, 1994 No. 51-FZ).

Civil Code of the Russian Federation, Part II (Federal Law of the Russian Federation "On the Enactment of Part Two of the Civil Code of the Russian Federation" dated January 26, 1996 No. 14-FZ).

Tax Code of the Russian Federation (Part One) (Federal Law of the Russian Federation No. 146-FZ dated July 31, 1998) - p. 55.

Tax Code of the Russian Federation. Part two (Federal Law of the Russian Federation No. 117-FZ of August 5, 2000).

Federal Law of the Russian Federation "On Accounting" dated November 21, 1996 No. 129-FZ, as amended.

Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n. - With. 3.

Accounting Regulation No. 1/98 "Accounting Policy of the Organization", approved by order of the Ministry of Finance of the Russian Federation dated 09.12.98 No. 60n.

Regulation on accounting No. 4/99 "Accounting statements of the organization", approved by order of the Ministry of Finance of the Russian Federation dated 06.07.99 No. 43n.

Accounting regulation No. 9/99 "Income of the organization", approved by order of the Ministry of Finance of the Russian Federation dated 06.05.99 No. 32n.

Accounting regulation No. 10/99 "Expenses of the organization", approved by order of the Ministry of Finance of the Russian Federation dated 06.05.99 No. 33n.

Accounting regulation No. 5/01 "Accounting for inventories", approved by order of the Ministry of Finance of the Russian Federation dated 09.06.01 No. 44n.

Babaev Yu.A. "Accounting financial accounting" - 2nd ed., Revised. and additional –M.: Vuzovsky textbook, 2008.-650s.

Getman V.G. "Financial accounting" - M .: Finance and statistics, 2005.-816s.: il

Eremina M.D. According to the invoice issued by the "simplified", the deduction is not allowed? // Accountant's consultant. 2008. No. 7.

Zuykova L. Controversial issues of registration of invoices//New Accounting. 2008. No. 8.

Kiseleva I.A. Basic principles of the tax accounting system for a construction organization // Everything for an accountant. 2008. No. 9.

Kozlova E. P., Babchenko T. N., Galanina E. N. Accounting in organizations. - M.: Finance and statistics, 2005.

Kryukov A.V. "Accounting from scratch": Textbook. – M.: Eksmo, 2010. – 368 p.

Lermontov Yu.M. Separate errors in filling out invoices//Accounting. 2008. No. 9 (May).

Taxes. And again the invoice//Consultant accountant. 2008. No. 6.

Features of accounting in construction//Consultant accountant. 2008. No. 8.

Chasova O.V. "Financial Accounting": Textbook.-M.: Finance and Statistics, 2007.-544p.:il

Shirobokov V.G. "Accounting financial accounting": textbook. allowance.-M.: KNORUS, 2007.-672s.

Applications

Annex 1

Appendix 2

Annex 3

Appendix 4

Standard interbranch form No. M-11

Approved by the Decree of the State Statistics Committee of Russia dated October 30, 97 No. 71a

REQUIREMENT - INVOICE No. 00000009 Codes

Form according to OKUD 0315006

Organization LLC "Initsiativa" ____________________________________________ according to OKPO 94513266

Through to th _____________________________________________________________________________

Requested by ____________________________ Permitted by _________________________________

Released _______ _________ __________ Received ______ _____ ____________

position signature transcript signature position signature transcript

"accounting production reserves 17 Analytical accounting ...

INTRODUCTION

1. THEORETICAL AND METHODOLOGICAL ASPECTS OF INVENTORY ACCOUNTING

1.1 The concept, composition and classification of inventories

2 Documentation of the receipt and consumption of inventories

3 Inventory accounting methodology

2. ACCOUNTING OF MATERIAL AND PRODUCTION STOCKS OF THE ENTERPRISE

2.1 Characteristics of financial and economic activities

enterprises. Analysis of the accounting policy of the enterprise

2 Documentation and analytical accounting of inventories

3 Synthetic accounting and reporting of inventories

3. MAIN DIRECTIONS FOR IMPROVING INVENTORY ACCOUNTING

3.1 Audit of inventories

3.2 Inventory accounting in accordance with IFRS

3.3 Improving the accounting of inventories at the enterprise under study

CONCLUSION

LIST OF USED SOURCES

APPS

INTRODUCTION

At present, the functioning of every industrial enterprise engaged in production activities cannot be properly carried out without the use of the basic principles, norms and patterns of accounting for inventories. material production stock

Inventories form the basis of the business activities of organizations. Raw and material resources are the subject of the vast majority of the production relations and macroeconomic relations existing at the enterprise.

Inventories are the main link in the process of exchanging values ​​and the results of the functioning of organizations.

The economic efficiency of a company depends on many factors. The most important point is the organization of the optimal method of accounting and rationing of materials.

As our state transitions to a market economy, its formation and development, the role of accounting as the main tool for planning and control increases in the economic life of the organization. In modern economic realities, it is necessary to change the previously adopted and introduce new accounting mechanisms that can ensure the organization and maintenance of accounting, the quality and reliability of accounting information at the level that is necessary for the successful functioning of an enterprise in a competitive market environment.

Despite the fairly complete reflection in the literature of the theoretical foundations of accounting for inventories, in practice there are many problems and nuances that require detailed study and improvement. Thus, the complexity and ambiguity of the process of accounting for material values ​​determined the particular relevance of the topic under study.

It should be noted that various aspects related to the study of the organization of accounting for inventories are, to one degree or another, covered in many literary sources. In this literature, the authors ask certain questions about the organization of accounting for inventories, as a rule, without taking into account the specifics of the activities of certain business entities. But at the same time, it should be noted that the current research and development in terms of the theory and practice of accounting, which are of a general methodological nature, are insufficient from a practical point of view, because they do not take into account the specifics of the activities of specific organizations. At the same time, the organization of the accounting system does not always meet the modern requirements of management and internal control, the current accounting procedure does not allow the formation of complete and reliable information about the activities of the enterprise. After that, we can conclude that the accounting methodology is not sufficiently substantiated, and, therefore, requires study, analysis and development of recommendations for its improvement on the basis of scientific research, which emphasizes the relevance of the chosen topic of the thesis.

The purpose of the thesis is to study the theoretical foundations and develop practical recommendations for improving the accounting of inventories based on the characteristics of the economic activity of organizations in modern conditions.

In accordance with the purpose of the study, the following tasks were solved in the work:

study of the theoretical and economic content of inventories;

study of the basics of accounting for inventories;

· analysis of accounting policies of the organization;

Consideration of the procedure for documenting inventories at the enterprise;

Familiarization with synthetic accounting and reflection in the reporting of inventories;

· Identification of the main directions for improving the accounting of inventories.

The object of the thesis is the financial and economic activities of OAO Svyazstroy-1 PMK-108, which carries out production activities in the city of Orel.

The subject of the study was the theory and practice of accounting for inventories at manufacturing enterprises. The methodological base was the traditional methods of scientific knowledge: observation, examination, grouping, comparison, analysis and generalization, systematization of theoretical and practical material, methods of deduction and induction, and a systematic approach.

Thus, the practical significance of the thesis lies in the use by organizations of recommendations for improving the inventory accounting system. Separate recommendations can be applied when optimizing accounting in an enterprise.

1 THEORETICAL AND METHODOLOGICAL ASPECTS OF INVENTORY ACCOUNTING

1.1 Theoretical and economic content of inventories

The procedure for organizing accounting of inventories (IPZ) is determined on the basis of the Accounting Regulation "Accounting for inventories" (PBU 5/01), approved by order of the Ministry of Finance of the Russian Federation dated 06/09/2001. No. 44n with the latest amendments made in accordance with the Order of the Ministry of Finance No. 26n dated March 26, 2007, Methodological guidelines for accounting for inventories, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n (as amended on April 23, 2001) .2002), and Guidelines for the inventory and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

In accordance with PBU 5/01, the following current assets are accepted as inventories:

used as raw materials, materials, etc. in the production of products (performance of work, provision of services) intended for sale (raw materials, basic materials, purchased semi-finished products, etc.);

Intended for sale (finished products and goods);

used for the management needs of the organization (auxiliary materials, fuel, spare parts, etc.)

The provision does not apply to assets used for a period exceeding 12 months and assets characterized as work in progress.

As a result, the composition of inventories includes: materials, finished products, goods.

Materials are a type of inventory denoting a variety of material elements of production, used mainly as objects of labor. They are completely consumed in one production cycle and fully transfer their value to the cost of goods produced or services rendered.

Depending on the role that inventories play in the production process, performance of work and provision of services, they are divided into the following groups:

1. Raw materials and basic materials;

2. Auxiliary materials;

Purchased semi-finished products;

Return materials (waste);

Fuel;

Container and container materials;

Spare parts;

Construction Materials;

9. Inventory and household supplies for a period of use not exceeding 12 months.

It is convenient to use the classification of materials for building synthetic and analytical accounting at the enterprise, compiling statistical reports, information on the movement of materials in production, and for determining residues.

The accounting unit of materials is chosen by the organization independently so as to ensure the formation of complete and reliable information, as well as control over their presence and movement. Depending on the nature of inventories, the procedure for their acquisition and use, a unit of inventories may be an item number, batch, etc.

Accounting for materials is carried out in two meters - monetary and material (quantitative). According to clause 50 of Guidelines No. 119n, materials must be accounted for in units of measurement inherent in this material: weight, volume, linear, in pieces (liters, kilograms, meters, etc.).

The movement of materials in organizations is carried out as a result of operations related to the receipt, movement, and expenditure. Proper and timely documentation of the movement of materials makes it possible to prevent various violations, reveal abuses, and increases the discipline of financially responsible employees.

The following synthetic accounts are used to account for inventories:

Figure 1. Synthetic inventory accounts

Inventories are accepted for accounting at actual cost or at accounting prices. The chosen method is reflected in the accounting policy of the enterprise.

The actual cost of inventories purchased for a fee is the amount of the organization's actual costs for the acquisition, except for value added tax and other reimbursed taxes.

The actual costs of purchasing materials include:

· Amounts paid in accordance with the contract to the supplier;

· Amounts paid by organizations for information and consulting services related to the acquisition of inventories;

· Customs duties and other payments;

· Non-refundable taxes paid in connection with the acquisition of a unit of inventories and other costs directly related to the acquisition of inventories.

The actual cost of materials in their manufacture by the organization is determined based on the actual costs associated with their production.

The actual cost of material assets contributed as a contribution to the authorized (share) capital of the organization is determined from their monetary value agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

The actual cost of inventories received by the organization free of charge is determined based on their market value as of the date of posting.

The actual cost of inventories acquired under agreements providing for the fulfillment of obligations (payment) in non-cash funds is determined based on the cost of goods (values) transferred or to be transferred by the organization.

The accounting price for materials is determined based on:

1) contract prices;

) planning and settlement prices;

) the actual cost of materials according to the previous reporting period;

) the average price of a group of materials.

When inventory is released, their assessment is carried out by one of the methods provided for in the accounting regulation “Accounting for inventories” presented in table 1.

Table 1 - Methods for assessing inventories when they are written off to production and sale

The use of one of these methods for a group of inventories is carried out in accordance with the accounting policy of the organization. For each group of inventories during the reporting year, one assessment method is used.

Thus, the main theoretical aspects of the content of inventories were considered above, the concepts used in the study, classifications and evaluation methods were disclosed. The presentation is presented in accordance with modern educational and methodological literature, as well as the current legislation of the Russian Federation.

1.2 Documentation of the receipt and consumption of inventories

The first stage in studying the basics of accounting for inventories is the reflection of the possible ways of their receipt by the enterprise and the operations carried out at this stage.

Inventories can enter the organization under sales contracts (delivery contracts, etc.); in the manufacture of materials by the organization; when making a contribution to the authorized (share) capital; upon receipt by the organization free of charge; from accountable persons; by returning raw materials from their production; and also as a result of the disposal of fixed assets that have become unusable.

The next stage that deserves attention is the proper execution of unified primary documents for accounting materials developed by the Federal State Statistics Service.

The organization determines the circle of persons responsible for the acceptance and issue of stocks and for the correct and timely execution of transactions that have the right to sign. The list of such persons is agreed by the chief accountant and approved by the head of the organization. This is how the current and subsequent control over the movement, safety, and rational use of material resources is carried out.

Materials received by the enterprise are documented in accounting documents in a certain order. When shipping, the supplier sends the buyer settlement and other accompanying documents: payment request, shipping documents, etc. These documents are sent to the accounting department, where they are checked for correct execution, after which they are transferred to the responsible supply contractor, where they check compliance with contractual conditions and make a mark of full or partial consent to payment. The supply department keeps a log of incoming goods for the purpose of their subsequent control. Verified payment requests from the supply department are transferred to the accounting department, and the receipts of transport organizations are transferred to the forwarder for the delivery of materials.

A power of attorney is issued to the freight forwarder to accept the materials. In the event of a shortage or damage to material assets, a commercial act is drawn up, which makes it possible to make claims against the transport organization or supplier.

Then comes the stage of acceptance of materials from the forwarder to the warehouse, which is issued by receipt orders. In case of some inconsistencies, the acceptance of materials is carried out by the commission with the execution of the act of acceptance of materials.

Receipt to the warehouse of materials of own production, production wastes, etc. is issued by single- or multi-line requirements-waybills. Materials received from the dismantling and dismantling of fixed assets are received on the basis of an act of posting material assets.

Accountable persons purchase materials for cash. A document confirming the cost of purchased materials is a commodity invoice or an act drawn up by an accountable person. The act is attached to the advance report of the accountable person.

The next stage of the material movement cycle is the release from the organization's warehouse to production, household needs, to the side. The consumption of materials released for production is documented by limit-fence cards, which are issued in two or three copies for one or more types of materials, for a period of one month. The storekeeper records the amount of material issued and the balance of the limit in both copies of the card and signs in the card of the recipient unit. The representative of the workshop signs for the receipt of materials in the map located in the warehouse.

Sometimes a vacation is issued with requirements-waybills for the release of materials, which are issued by the recipient unit in two copies: the first, with the storekeeper's receipt, remains in the structural unit, the second, with the recipient's receipt, at the storekeeper.

The issue of materials to third-party organizations is issued by waybills for the release of materials to the side, which are issued by the supply department. When transporting materials by road, a consignment note is used.

Instead of primary documents for material consumption, it is allowed to use material accounting cards. To this end, representatives of the recipient unit signs for the receipt of materials in the cards. At the same time, the cipher of production costs is affixed to the cards for the purpose of subsequent grouping of records by costing objects and cost items.

For actually used materials, the subdivision-recipient of materials draws up an expense report, which indicates the name, quantity, discount price and amount for each item, the code of the order for which the materials were spent, the consumption of materials (normative and actual) indicating the identified deviations and their reasons .

On the set days, documents on the receipt and consumption of materials are handed over to the accounting department according to the register of acceptance and delivery of documents, drawn up in two copies: the first remains in the warehouse, and the second is handed over to the accounting department against the receipt of the accountant on the first copy.

3 Inventory accounting methodology

When studying the movement of inventories, one should distinguish between accounting for materials in a warehouse and in accounting. At the warehouse, the movement of materials is kept by the storekeeper, with whom a standard contract on full liability is concluded. The responsibilities of the storekeeper include maintaining stock records for each item number of materials. Entries in the cards are made on the basis of primary documents on the day of the operation. After each record of the receipt (expenditure) of materials, the warehouse manager displays the balance of materials at the end of the day. At the end of the month, it calculates the turnover for the month by income and expense and displays the balance at the end of the period using formula 1:

C k \u003d C n + P - R, (1)

C to - balance at the end of the month;

C n - balance at the beginning of the month;

P - arrival of materials per month;

P is the consumption of materials per month.

The withdrawn balances are entered into the balance sheet of materials, the balance book, which is stored in the accounting department.

In addition, there are organizations where, instead of cards in warehouses, special accounting books for materials are kept with similar details.

For more detailed control, parallel accounting of materials is maintained in the accounting department. Analytical accounting is carried out by one of two methods:

1) Quantitative-sum (based on the use of turnover sheets);

2) Operational accounting (balance).

With the quantitative-sum method, two types of accounting can be used.

In the first case, the accounting department simultaneously maintains in quantitative and monetary terms (in warehouses and divisions - only in quantitative terms) for each warehouse according to synthetic accounts and sub-accounts:

· for each type of inventories (nomenclature number) in the accounting department of the organization, cards of analytical accounting are opened;

In the cards, the accountant reflects the movement of materials (receipt, consumption) on the basis of primary accounting documents (receipts, expenditures, for internal movements) submitted to the accounting service by warehouses and divisions;

· On the basis of the cards, turnover sheets of materials are compiled monthly separately for each warehouse and division;

· based on the turnover sheets, a summary turnover sheet is compiled, into which the results of the turnover sheets of warehouses and divisions are transferred by groups, subaccounts, synthetic accounts, warehouses and divisions as a whole;

· Movement (formation and distribution) and balances of transport and procurement costs are accounted for separately;

· consolidated turnover sheets are verified with the data of synthetic accounting of materials.

In the second case, analytical accounting cards are not maintained in the accounting department:

All incoming and outgoing documents are grouped by stock numbers, they are used to calculate the total data for the month for income and separately for expenses, which are recorded in the turnover sheet;

turnover sheets and summary turnover sheets are maintained in the same way as in the first option;

· the balances in the turnover sheets are checked against the balances displayed in the cards of warehouses and departments.

Such accounting is quite cumbersome and time-consuming.

More progressive and rational is the balance method. The balance method of accounting for materials is that the accounting department of the organization does not duplicate warehouse accounting and does not draw up turnover sheets for the range of materials. In the accounting department:

accounting of the movement of materials is carried out in the context of groups, subaccounts and balance sheet accounts of materials only in monetary terms, determined based, as a rule, on accounting prices;

· Movement (formation and distribution) and balances of transport and procurement costs are accounted for separately;

· As analytical accounting registers, material accounting cards maintained in the warehouse are used, which are checked at least once a week for correctness by an accounting employee and the data on the card certifies with his signature;

· On the 1st day of the month, quantitative data on the balances are transferred for each item number from the inventory cards to the balance sheet. As a balance sheet, a balance sheet of materials submitted by these warehouses together with primary accounting documents can be used;

· the balances of materials recorded in the balance sheet are taxed for each item number, then the totals are displayed for individual accounting groups of materials and for the warehouse as a whole.

When accounting for materials using a computer, synthetic accounting data, i.e., the formation of indicators reflecting the movement of materials as a whole in synthetic accounts and sub-accounts of accounting, are reflected directly as a result of processing primary accounting documents (acceptance certificates, invoices, requirements, etc.). P.). In this case, accumulative statements for the receipt and consumption of materials may not be compiled.

Regardless of the accepted method of analytical accounting of materials (turnaround or balance), the accounting department should keep a synthetic record of the movement of materials in value terms according to the corresponding synthetic accounts, and within them - by warehouses (storerooms, financially responsible persons) and groups of materials.

The receipt of materials by the enterprise, depending on the accounting policy adopted by the organization, can be reflected in two ways: using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets” or without using these accounts. It depends on how the organization keeps records of the receipt of inventories: at actual cost, or at discount prices. In this case, the actual cost of materials includes:

The cost of materials at contract prices (the amount of payment established by agreement of the parties in the compensated contract directly for the materials);

transport and procurement costs (organization costs directly related to the process of procurement and delivery of materials to the organization);

costs of bringing materials to a state in which they are suitable for use for the purposes provided for by the organization (costs for processing, processing, refining and improving the technical characteristics of purchased materials that are not related to the production process).

When accounting for materials at actual cost, all costs associated with the receipt of materials are collected directly on account 10 in the context of received batches of raw materials and materials

If the organization does not use accounts 15 and 16, then the posting of materials is reflected in the entries:

Debit 10 "Materials"

Credit 60 "Settlements with suppliers and contractors"

Debit 10 "Materials"

Loan "20 "Main production"

Debit 10 "Materials"

Loan 23 "Auxiliary production"

Debit 10 "Materials"

Loan 25 "General production costs"

Debit 10 "Materials"

Credit 26 "General expenses", etc., depending on where these or those values ​​came from.

The transfer of material assets from a warehouse to production is documented by postings:

Debit "20" Main production "

Credit 10 "Materials"

Debit 23 "Auxiliary production"

Credit 10 "Materials"

Credit 10 "Materials"

Credit 10 "Materials"

The cost of materials is written off by posting:

Credit 10 "Materials"

Amounts due from the sale of materials at the agreed price are reflected in the entry:

Debit 62 "Settlements with buyers, customers"

Loan 91 "Other income and expenses"

Debit 91 "Other income and expenses"

Credit 68 "Calculations on taxes and fees", sub-account "VAT".

When maintaining a synthetic accounting of materials at discount prices, accounts 15 and 16 are used. Account 15 “Procurement and acquisition of material assets” is used to summarize information on the procurement and acquisition of inventories related to funds in circulation. This account, as a rule, is used by those organizations that have large volumes of procurement of material assets. In debit 15, the actual cost of materials is formed, in credit - accounting. The difference between the actual and book value is written off to account 16 "Deviation in the value of material assets". With this method of valuation of materials, when purchasing, debit 10 “Materials” reflects their accounting price.

Identification of deviations of the actual cost of procurement of material assets from the accounting one is reflected:

In case of savings:

Debit 15 "Procurement and acquisition of material assets"

Credit 16 "Deviation in the value of material assets"

In case of overspending:

Debit 16 "Deviation in the value of material assets"

Loan 15 "Procurement and acquisition of material assets"

Accumulated on account 16 differences in the cost of acquired material assets, calculated in the actual cost of acquisition and accounting (planned) prices, are written off to the debit of accounts for accounting for production costs or other relevant accounts. Write-off of deviations from account 16 is carried out in proportion to the cost of spent inventories. To do this, according to formula 2, the percentage of deviations of the actual cost of materials from the accounting price (X) is calculated:

; (2)

He- deviation of the actual cost of materials from the accounting at the beginning of the month;

O p- deviation of the actual cost of materials from the accounting for received materials for the month;

UC n- accounting cost of materials at the beginning of the month;

UC n- accounting cost of materials received during the month.

The deviation amount is found by multiplying the deviation percentage by the credit turnover of account 10.

Thus, speaking about the organization of inventory accounting, we can conclude that this is a rather complex and time-consuming process. Practice involves the choice of accounting method, the use of certain accounts. It should also be added that the numerous cases outlined above do not find their full application in the practice of organizations and are rare.

2. ACCOUNTING OF MATERIAL AND PRODUCTION INVENTORIES IN OAO SVYAZSTROY-1 PMK-108

2.1 Characteristics of the financial and economic activities of the enterprise. Analysis of the accounting policy of the enterprise

The State Specialized Construction and Installation Trust "Svyazstroy-1" was formed in accordance with the order of the Ministry of Communications of the USSR dated December 14, 1965 No. 905. Its main task was the construction of modern intra-regional communication lines, automatic telephone exchanges of cities and regional centers, as well as intra-industrial telephone communications and radio collective farms and state farms.

At present, OJSC "Svyazstroy-1" includes: design enterprises, general construction SMU, production workshops and sites for the manufacture of auxiliary materials and communication equipment, 9 specialized enterprises (PMK, SMU), which allow organizing 26 columns for laying pipes and 3 teams by blowing the optical cable.

Mobile Mechanized Column N108 (PMK-108) has been operating in the Svyazstroy-1 system for more than 30 years. He is successfully engaged in the construction of line and station communication facilities, intercity, urban and rural telephone stations and radio networks, as well as other facilities.

At present, backbone networks are being successfully built, optical cables and the latest equipment are being laid and installed. It should be noted that PMK-108 and all divisions of the Svyazstroy-1 concern have State licenses for construction activities.

OJSC Svyazstroy-1 includes CJSC Voronezhtelekabel, which produces cables of all brands, as well as fiber-optic communication cables using the latest technology. Therefore, the customer does not have to spend additional time and money on the purchase of cables, couplings and other materials.

PMK-108 can carry out the construction of communication facilities anywhere in Central Russia. The company has extensive experience in laying fiber-optic communication cables of long and short distances.

To compile a comprehensive description of the enterprise, it is necessary to analyze the main indicators of its activities on the basis of reporting forms (Appendix A1; Appendix A2; Appendix B1; Appendix B2; Appendix C). To compare the data of the reporting and base period (Table 2), the indicators were recalculated using the deflator index, which in 2007 compared to 2006 was 11.3% and 14.3% - in 2008 compared to 2007 .

Table 2 - Indicators of financial and economic activity of JSC "Svyazstroy-1" PMK-108

The final indicator of the main activity of the enterprise is the proceeds from the sale of goods, products, works, services. In 2008, the proceeds of OAO Svyazstroy-1 PMK-108 amounted to 165,044 thousand rubles, which is 50% higher than in 2007. This is due to an increase in production volumes and sales of manufactured products.

One of the important elements of the management object and one of the components of the production and economic activities of the enterprise is the cost. In the cost price find expression all the costs of the enterprise associated with the production and sale of products. The share of cost in generated revenue is quite large. It amounted to 77,047 thousand rubles and 130,859 thousand rubles. in 2007 and 2008 respectively. The cost growth rate is approximately at the same level as revenues, and in 2008 it is 49% compared to 2007.

Gross profit is the gross profit from sales, calculated by deducting from the total sales proceeds the costs included in the full cost of production. At the enterprise under study, profit from sales averages 20% of revenue, although its share increases in 2008 compared to 2007; growth in the reporting period amounted to 56%.

Operating and non-operating income and expenses form other income and expenses of the enterprise. This includes amounts not related to the main production activity of the organization.

Balance sheet profit is determined by the summation of profit from sales, the result of operating activities and non-operating transactions, that is, other income and expenses. The growth rate of balance sheet profit in 2008 amounted to 57%.

At the same time, the share of other expenses increased by 1,050 thousand rubles. in 2008 compared to 2007. Consequently, the growth rate was 26%. The reverse trend is typical for other income. Their value in the reporting year decreased by 477 thousand rubles compared to the base year, which amounted to almost -65% compared to 2007.

Retained earnings are an internal source of funds of a long-term nature. According to the economic content, retained earnings can be attributed to the free reserve. Table 2 data reflect the growth of the analyzed indicator in 2008 by more than 40%.

An important indicator characterizing the amount of funds remaining at the full disposal of the enterprise and being the source of its development is net profit. Its amount based on the results of work for 2008. amounted to 20,850 thousand rubles, exceeding the level of 2007 by 63%.

Thus, the analysis of the effectiveness of the functioning of JSC "Svyazstroy-1 PMK-108" in 2007 - 2008. allows us to conclude that during the reporting period the company has experienced significant growth in all indicators.

Table 2 shows that the average monthly wage per employee has increased significantly over the past year, with a growth rate of 62%. This is due to the fact that there is a corresponding change in the wage fund of employees of the enterprise in the upward direction. The average salary in general for Svyazstroy-1 PMK-108 OJSC for 2007-2008 increased from 12,475 rubles to 20,569 rubles per employee. There is also an increase in the average number of employees of the enterprise, mainly due to industrial and production personnel from 182 to 204 people.

Profitability is a relative indicator of the efficiency of the enterprise. Based on the income statement data, it is possible to calculate the profitability of sales, which is determined by the ratio of book profit to revenue. Profitability indicators in OJSC Svyazstroy-1 PMK-108 meet the established standards, as there was an increase in its value from 16.63% to 17.44%.

The analysis of the financial condition of the enterprise can be supplemented by the calculation of the current liquidity ratios, the provision of own funds, as well as the coefficient of solvency recovery. The listed indicators are reflected in table 3.

Table 3 - Indicators of the financial condition of JSC "Svyazstroy-1 PMK-108"

The value of the equity ratio in the study period is also at the optimal level. This indicator in 2006 was 0.1, in 2007 - 0.37, and in 2008 - 0.48.

The final stage is the calculation of the coefficient of loss of solvency.

; (3)

Ktl 1 - current liquidity ratio at the end of the study period;

Ktl 0 - current liquidity ratio at the beginning of the period under study;

P - the period of loss of solvency (3 months);

T is the number of months of the study period (12 months).

The solvency recovery ratio in 2008 will be:

(4)

Since the standard of this indicator is 1, the result obtained indicates the solution of problems associated with the restoration of solvency, and the good financial condition of the enterprise in the reporting period.

As a result of the analysis of the financial condition of the enterprise for 2006, 2007 and 2008, it was found that the enterprise OJSC Svyazstroy-1 PMK-108 is fully solvent, and the balance sheet structure looks satisfactory. This is due to the fact that the coefficients correspond to the established normative value.

Under the accounting policy of the organization is understood the set of accounting methods adopted by it - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

The obligation to prepare an order on accounting policy (Appendix C; Appendix D) in OJSC Svyazstroy-1 PMK-108 is assigned to the chief accountant of the enterprise. To acquire legal force, the document is certified by the signature of the chief accountant and the director of the company's branch.

The order on accounting policy is formed on the basis of and in accordance with the Federal Law of the Russian Federation of November 21, 1996 No. 129-FZ “On Accounting”, the Regulation on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n, Regulation on accounting "Accounting policy of the organization" (PBU 1/98), approved by the Order of the Ministry of Finance of the Russian Federation of 09.12.98 No. 60n, as well as the Tax Code of the Russian Federation.

The structure of the accounting policy of the organization under study includes the accounting section of the accounting policy. Tax accounting is carried out on the basis of primary documents accepted for accounting for the whole organization. Other taxes are calculated on the basis of accounting data. The accounting policy establishes that accounting and storage of primary documents of the organization is carried out by the accounting service as a structural unit headed by the chief accountant. The company approved a working chart of accounts in accordance with the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. Accounting is kept in an automated form.

Separately, in the accounting section of the accounting policy, the procedure for accounting for inventories is considered.

The assessment of raw materials and materials used in the manufacture (production) of goods (performance of work, provision of services) is carried out at an average cost. Fixed assets worth up to 20,000 rubles are accepted for accounting as part of inventories.

Accounting for the receipt of materials is carried out on account 10 "Materials" without using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviations in the cost of material assets". Thus, accounting for material assets is carried out according to the actual costs of their acquisition.

Transport and procurement services provided by third parties for the procurement and delivery of goods are included in the cost of materials. In case of release of inventories and other disposals, their evaluation is carried out at the average cost.

The cost of special clothing, the service life of which, according to the issuance norms, does not exceed 12 months, is written off to the debit of the relevant accounts for accounting for production costs at a time at the time of its transfer (vacation) to employees of the organization.

Accounting for production costs is divided into: direct and indirect. Direct costs are reflected on account 20 "Main production" by type of products, works, services, and indirect, in turn, on account 23 "Auxiliary production", account 25 "General production costs", account 26 "General business expenses.

At the end of the reporting period, indirect costs collected on account 23, 25 are distributed by type of products, works, services recorded on sub-accounts of account 20.

Indirect costs collected on account 26 are distributed at the end of the reporting period by types of products, works, services and written off to the debit of account 90 "Sales".

When an organization carries out business transactions, including with inventories, the procedure for reflecting which in accounting is not provided for by regulations, as well as the Regulations on Accounting Policy, an addendum to this Regulation is drawn up, approved by the head of the organization.

For value added tax purposes m The moment of determining the tax base is the day of shipment of products, works, services, property rights.

Thus, the company's accounting policy reflects the basic principles of accounting and tax accounting, without detailing many important issues.

2 Documentation and analytical accounting of inventories at the enterprise

Creating an effective accounting system is an important task for any industrial enterprise. This is largely achieved through compliance with all requirements and regulations of the legislation of the Russian Federation. In accordance with the Federal Law "On Accounting", the basic principles of accounting are established, one of which is the mandatory documentation of business transactions.

All business transactions at the enterprise JSC "Svyazstroy-1 PMK-108" are made out by primary accounting documents, on the basis of which accounting is kept of inventories. Control over compliance with the rules of registration of the movement of material resources in the company is entrusted to the chief accountant and heads of the relevant production units.

Materials received by the organization are documented in accounting documents specially designed for this purpose. Let's consider such stages of registration on the example of LLC "VERiS".

Initially, a contract for the supply of materials is drawn up with the supplier of materials in accordance with the requirements of the law. The contract is drawn up in two copies and contains the main conditions for the implementation of a civil law transaction. The contract contains information about the terms of delivery, the rights and obligations of the parties, the procedure for settlements. Also, Specification No. 1 is attached to the contract, which specifies the terms of payment, terms of shipment, delivery time. Delivery of materials to the enterprise is carried out by the driver of Svyazstroy-1 PMK-108 OJSC according to the power of attorney issued to him.

Together with the shipment, VERiS LLC sends the consignment note (Appendix D) and invoice (Appendix E) to the company Svyazstroy-1 PMK-108 OJSC. The consignment note contains all the details, the name and characteristics of the goods, the OKEI code, the quantity of delivery, prices, amounts, including and excluding VAT. On the basis of this primary document, all information about the delivery is entered into the computer, a receipt order is issued, where the storekeeper signs for the acceptance of materials to the main warehouse (Appendix G). A receipt order is drawn up in one copy by a financially responsible person on the day the valuables arrive at the warehouse. It is issued for the actually accepted amount of values. That is, from this moment on, materials are considered accepted to the warehouse on the basis of a receipt order. On the basis of the invoices that are applied together with the consignment note, a purchase book is formed. The invoice is drawn up in two copies: the first copy remains with OAO Svyazstroy-1 PMK-108, and the other with OOO VERiS.

At the cost of goods, which amounted to 774,200.00 rubles, including the amount of VAT (18%) - 139,356.00 rubles, fixed in the invoice, payment for the purchased materials occurs. Payment at the enterprise is carried out by bank transfer.

Payment order No. 370 reflects the payment on April 13, 2009 and the debiting of the required amount from the payer's account (1850240.00 rubles, including VAT 282240.0 rubles from the account of OAO Svyazstroy-1 PMK-108).

For the valuables in the warehouses, the storekeeper, who is the financially responsible person, bears material responsibility. In order to ensure the safety of inventories, OAO Svyazstroy-1 PMK-108 concluded an agreement with the storekeeper on full individual liability, which describes the rights and obligations of the parties. Also, the activity of the storekeeper can be determined by the job description.

To effectively record the movement of material assets, the storekeeper of the main warehouse of OJSC Svyazstroy-1 PMK-108 keeps a log of the receipt of inventory items. Here the storekeeper records the date of receipt of materials, the serial number of the record, the name of the supplier, the list of materials received, their quantity and price. The journal of the parish is regularly reviewed by the chief accountant and certified by his signature.

Logging is carried out by material suppliers. Accounting for types of materials in the company is carried out using warehouse accounting cards, which are entered for each item of material (Appendix I), item numbers are not assigned to materials, due to their large number. The card reflects: the name of the material, its price, the initial balance of the material in the warehouse, its receipt and consumption for the month, the signatures of materially responsible persons.

The release of materials into production is usually carried out in the full amount of materials received. Therefore, on the basis of the consignment note, a requirement is issued - an invoice for materials (Appendix K). It reflects the sender and recipient of materials, the name of the material, its quantity and price. The invoice requirement is used in OJSC Svyazstroy-1 PMK-108 to account for the movement of material assets within the organization, their release by structural divisions.

The waybill is drawn up in two copies by the financially responsible persons of the warehouse and the recipient unit. The first copy is intended for the write-off of valuables by the warehouse, the second - for the receipt of materials by the receiving party. Thus, for the storekeeper, the requirement-invoice is the main document that allows him to write off liability.

At the end of the month, according to the warehouse accounting cards for each material, the warehouse accounting information is reconciled with the accounting data.

After that, the materials are completely consumed in one production cycle and transfer their cost to the cost of the product being created.

The organization maintains automated accounting for the formation of indicators that reflect the movement of materials as a whole in synthetic accounts and sub-accounts of accounting based on the processing of primary accounting documents, therefore, accumulative statements for the receipt and consumption of materials are not compiled.

In the considered example, the receipt of raw materials and materials is reflected on account 10 "Materials" sub-account 1 "Raw materials and materials". But the enterprise also has other sub-accounts for account 10, the description of which is presented in table 4.

Table 4 - Analytical accounting in JSC "Svyazstroy-1 PMK-108"

Thus, having considered the primary documents for accounting for the inventory in OAO Svyazstroy-1 PMK-108, we can conclude that there are no noticeable differences with the theoretical presentation. The company uses standard documents to reflect the movement of materials. The disadvantage of the organization of warehouse accounting is insufficient control over the use of inventories and the presence of significant documentary turnover. It can also be noted that reconciliation of warehouse accounting with accounting is still carried out using warehouse accounting cards (Appendix L), and this seems inappropriate.

3 Synthetic accounting and reporting of inventories

Synthetic accounting of materials received by the organization is carried out at the actual cost in accordance with the chart of accounts adopted by OJSC Svyazstroy-1 PMK-108. That is, for the receipt of materials, an active account 10 "Materials" is used. OJSC Svyazstroy-1 PMK-108 does not use accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation from the cost of material assets".

In the debit of account 10 "Materials", the actual cost of valuables is formed, that is, the posting of materials to the warehouse, the consumption of materials in production - on the credit of account 10 "Materials" in correspondence with the accounts for accounting for production costs or other relevant accounts.

To reflect operations related to the movement of inventories, in addition to account 10 “Materials”, other accounts are widely used at the enterprise: 19 “VAT on acquired values”, 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses", 26 "General expenses", 51 "Settlement accounts", 60 sub-account 1 "Settlements with suppliers",

In the analysis of account 10 "Materials" of sub-account 1 "Raw materials" formed in March 2009, their movement is reflected in synthetic accounting accounts in OJSC "Svyazstroy-1 PMK-108". An analysis of this document shows that the debit balance on account 10.1 at the beginning of March 2009 amounted to 4,256,055.58 rubles. For the month under study, the following entries can be made on this account:

Materials purchased at actual cost are written off to the main production:

Debit 20 "Main production"

Credit 10 "Materials" subaccount 1 "Raw materials" 23,845.51 rubles.

The actual costs for the manufacture of materials are written off:

Debit 23 "Auxiliary production"

Credit 10 "Materials" sub-account 1 "Raw materials" 125,106.18 rubles.

Materials purchased at actual cost are written off for production needs:

Debit 25 "General production costs"

Credit 10 "Materials" sub-account 1 "Raw materials" 6,536.80 rubles.

Materials purchased at actual cost are written off for economic needs:

Debit 26 "General expenses"

Credit 10 "Materials" sub-account 1 "Raw materials" 83,534.34 rubles.

Materials purchased at actual cost are written off for maintenance of production and economy:

Debit 29 "Service of production and economy"

Credit 10 "Materials" sub-account 1 "Raw materials" 8,373.58 rubles.

Write-off of the residual value of materials:

Debit 91 "Other income and expenses"

Credit 10 "Materials" sub-account 1 "Raw materials" 27,507.01 rubles.

Finished products required for own needs are credited to the warehouse:

Loan 43 "Finished products" RUB 341,777.25

Purchased materials without VAT:

Debit 10 "Materials" subaccount 1 "Raw materials"

Loan 60 “Settlements with suppliers and contractors” RUB 476,851.75

Received materials:

Debit 10 "Materials" subaccount 1 "Raw materials"

Loan 71 “Settlements with accountable persons” RUB 59,706.09

The debit turnover on account 10 "Materials" of sub-account 1 "Raw materials" for March 2009 amounted to 878,335.09 rubles, credit turnover - 274,903.01 rubles. Thus, the balance at the end of the period amounted to 4,859,487.25 rubles, which will simultaneously be the opening balance for April 2009.

The largest part of the credit turnover for the reporting period is account 23 "Auxiliary production", designed to summarize information on the costs of production, which are auxiliary (auxiliary) for the main production of the organization. This account is used to record the costs of industries providing services for various types of energy, transport services, tool manufacturing, etc.

The debit of account 20 “Main production” reflects direct costs directly related to the production of products, the performance of work and the provision of services, as well as the costs of auxiliary production, indirect costs associated with the management and maintenance of the main production, and losses from marriage. Direct costs associated with the release of finished products, the performance of work and the provision of services are written off to account 20 "Main production".

Account 25 "General production expenses" is intended to summarize information on the costs of servicing the main and auxiliary production facilities of OJSC Svyazstroy-1 PMK-108.

General business expenses in OAO Svyazstroy-1 PMK-108 are reflected on account 26 “General business expenses”. These are the costs associated with the apparatus of financing management (the organization's personnel management service).

Based on the invoices of suppliers, an analysis of account 19 is formed and VAT is charged on the materials received:

Loan 60 “Settlements with suppliers and contractors” RUB 162,991.34

Also, VAT is charged on transport services:

Debit 19 "Value Added Tax on Acquired Values"

Loan 76 "Settlements with various debtors and creditors" sub-account 5 "other settlements with various debtors and creditors (in rubles)" 5,990.33 rubles.

Payment of the supplier's invoice is confirmed by a payment order. OJSC Svyazstroy-1 PMK-108 carries out all monetary transactions in a non-cash settlement, therefore, the transfer of funds occurs using account 51 “Settlement accounts”.

The analysis of account 60 reflects the repayment of accounts payable to the supplier for materials:

Debit 60 "Settlements with suppliers and contractors"

Loan 51 "Settlement accounts" RUB 1,891,578.47

When compiling annual financial statements, the final balance of account 10 "Materials" is taken into account in the balance sheet of the organization (Appendix A1; Appendix A2), as well as in the income statement (Appendix B1; Appendix B2). The second section of the balance sheet asset "Current assets" contains the article "Inventories", which is determined by summing up lines 211 - 218. It shows the balance of stocks of raw materials, materials, fuel, semi-finished products, spare parts, containers, goods, finished products and other material assets.

Since OJSC "Svyazstroy-1 PMK-108" records materials at actual cost, balance line 211 "Raw materials and other similar values" is formed according to the balance on account 10. Thus, it can be seen that as of December 31, 2007 account 10 had a balance of RUB 6,488 thousand; as of December 31, 2008, account 10 had a balance of RUB 6,537 thousand. (Appendix B1; Appendix B2).

VAT on acquired valuables is reflected in the balance sheet asset section “Current assets in line 216 in the amount of 52 thousand rubles. as of December 31, 2007 and 154 thousand rubles. as of December 31, 2008 (Appendix B1; Appendix B2).

In the Profit and Loss Statement, inventories taken into account can be determined indirectly. The materials written off from the production account further form the cost of manufactured products, which is reflected in line 020 in the amount of 77,047 thousand rubles. as of December 31, 2007 and 130,859 thousand rubles. as of December 31, 2007. General business expenses are included in item 040 "Administrative expenses".

3. MAIN DIRECTIONS FOR IMPROVING INVENTORY ACCOUNTING

1 Audit of inventories

The purpose of the audit of accounting for inventories is to confirm the reliability of data on the presence and movement of material assets, to establish the correctness of registration of operations on inventories in accordance with the current regulations of the Russian Federation. It is necessary to check how accounting is kept on synthetic accounts 10 and 19. The main attention, of course, should be given to account 10 “Materials”, which is divided into sub-accounts according to groups of material values.

The main sources of information are primary documents on accounting for inventories and various analytical and synthetic registers. As primary documents for accounting materials, mainly unified accounting documents are used, which include the following forms:

· a power of attorney in form No. M-2 and in form M M-2a - is used to formalize the right of a person to act as a trustee of an organization upon receipt of material assets released by the supplier under an order, invoice, contract, order, agreement;

receipt order in the form No. M-4 - used to account for materials coming from suppliers or from processing;

· an act on the acceptance of materials in the form M M-7 - for registration of acceptance of material assets that have quantitative and qualitative discrepancies with the data of the supplier's accompanying documents;

· limit-fence card according to the form No. M-8 - used to register the release of materials systematically consumed in the manufacture of products during the month;

· the requirement-waybill in the form No. M-11 - is used to account for the movement of material assets within the organization between structural divisions or financially responsible persons;

Invoice for the release of materials to the party in the form No. M-15 (Appendix) - used to account for the release of material assets to the farms of their organization located outside its territory, or to third parties;

· material accounting card in form No. M-17 - designed to record the movement of materials in the warehouse for each grade, type, size or other sign of the material;

When auditing the accounting for the receipt of material assets, the auditor needs to familiarize himself with the main elements of the accounting policy affecting the accounting for inventories, which include:

Form of accounting (simplified, memorial-order, journal-order, computerized);

The method of valuation of materials during release into production and other disposal (at the cost of each unit of inventory, at average cost, at the cost of first-time purchases (FIFO), at the cost of last-time purchases (LIFO);

acquisition of material assets (using only account 10);

Evaluation of materials in the current account (at actual cost).

To confirm the actual presence of the inventory, an inventory should be carried out. During the audit, the auditors themselves conduct an inventory or observe the process of its implementation. To confirm the reliability of arithmetic calculations of inventories, compliance with their value reflected in primary documents and in accounting registers, data recalculation is usually used. The reflection in the accounting of the conducted business transactions and the reality of the balances on the accounts of inventories are checked with the help of confirmation. Oral questioning is used in the course of obtaining answers to the auditor's question on a preliminary assessment of the state of accounting for inventories, as well as in the process of checking them when clarifying from specialists certain provisions of completed business transactions that are questionable or unclear.

To confirm the correctness of the reflection in accounting of the receipt and expenditure of inventories, the completeness and timeliness of their reflection in accounting registers, the validity of their assessment, document verification is used.

Operations reflected in the primary accounting, in order journals, statements, the General Ledger, and financial statements are checked during tracking. Particular attention should be paid to the correspondence of correspondence accounts, amounts of turnover and balances in the registers of analytical accounting and synthetic accounting.

When comparing the availability of inventories in different periods, the data of the report on the movement of inventories with accounting data, assessing the ratios between various articles of the report and comparing them with data for previous periods, analytical procedures can be applied.

When auditing the accounting of the movement of material assets in warehouses, they control the organization of the warehouse economy and the access control system. Next, they check how the warehouse accounting of materials is organized and how control is carried out by the accounting department.

The organization JSC "Svyazstroy-1 PMK-108" applies the operational accounting (balance) method of accounting for the movement of materials in warehouses. The method provides for the compilation in the accounting department of quantitative and total turnover sheets for groups of materials. In this case, the auditor reviews these statements and reconciles the balances with the warehouse accounting cards. Selective reconciliation is usually carried out, since continuous control is a very time-consuming operation. During the processing and recalculation of balance sheets for March 2009 on accounts 10 "Materials" and 43 "Finished products" no violations were revealed: the balance at the end of the period numerically corresponds to the operations carried out during the month.

The auditor needs to check how the balance on account 19 was formed and how it was assigned to account 68. VAT on material resources is debited in full to account 68 at the time of payment of invoices.

In addition, the primary documents of OAO Svyazstroy-1 PMK-108 were checked. It was found that some documents do not have the signatures of financially responsible persons, and this is unacceptable.

3.2 Inventory accounting in accordance with IFRS

In accordance with IFRS 2 Inventory, the cost of acquiring inventory includes “the purchase price, import duties and other taxes (other than those subsequently reimbursed to the company by the tax authorities), transport, freight forwarding and other costs directly attributable to the purchase of finished goods, materials and services.

Inventory processing costs include costs that are directly attributable to units of output, such as direct labor costs.

They also include the systematic allocation of fixed and variable production overheads that occur in the processing of raw materials into finished products.

Fixed production overheads are those indirect production costs that remain relatively constant regardless of the volume of production, such as depreciation and maintenance of buildings and equipment and administrative and management expenses.

Variable production overheads are those indirect production costs that are directly or almost directly dependent on changes in output, such as indirect raw materials and indirect labor.

Under IFRS, inventories must be valued at the lower of cost and net realizable value, which is "the estimated selling price in the ordinary course of business less costs to complete and costs to sell."

The cost of inventories includes all costs of production, processing and other costs incurred to deliver, locate and bring the inventory to the required condition. PBU 5/01 does not include processing costs incurred when processing materials into finished products as part of the cost of inventories.

The following costs are not included in the prime cost, but are taken into account as an expense in the period of their occurrence: excess losses of raw materials, labor costs and other non-production costs; storage costs for finished products; general administrative expenses; selling expenses.

In Russian accounting, these costs are taken into account as part of the cost, which leads to its increase, which in turn affects pricing. Inventory valuation upon decommissioning is carried out using one of the following methods:

FIFO method (First in, first out)

the weighted average cost method;

method of specific identification.

For all stocks with the same purpose, the same valuation method is used.

Using the method of specific identification, we proceed from the fact that we know the number of real, physically received or retired units of production. Each item must be clearly identifiable, for example by serial numbers. Then, to determine the cost of goods sold and the cost of inventory, we do something that is otherwise almost impossible - we simply add up the entered data on the cost of such sales. There is no need to further illustrate this method.

The FIFO method is based on the assumption that stocks that are earlier acquired (that is, those that arrive first) are consumed or sold first. Thus, it is considered that the products remaining in the warehouse consist of the products that arrived last.

According to PBU 5/01, along with the previously mentioned methods, the LIFO method was also used, which is now prohibited for use, since in the conditions of rising prices it allows to underestimate reserves and profits, which contradicts the principle of prudence.

In accordance with IFRS, the enterprise maintains continuous accounting of inventories. In a continuous inventory system, records are maintained and updated continuously as goods are received or retired. The advantage of this system is that it allows you to obtain information about the current state of stocks at any time. However, to maintain this system, an extensive database of reserve accounting information is needed.

3 Improving the accounting of inventories at the enterprise under study

Warehouse accounting automation

A warehouse is one of the fundamental elements in the structure of a manufacturing enterprise. Nowadays, the warehouse has to solve many functional problems against the background of a number of complicating factors: an increase in the volume of the range of goods, an increase in the requirements for accuracy and speed of shipment of orders, the need to ensure a high level of warehouse turnover and reduce the cost of warehouse operations.

The solution of these problems is impossible without the implementation of a warehouse management system. Now there is a fairly large number of software for warehouse accounting automation on the market.

To automate inventory control and warehouse logistics, a warehouse worker will be able to use an easy-to-use handheld computer with a touch-sensitive screen and an integrated barcode scanner to perform basic operations for receiving, shipping, moving and checking the availability of goods, as well as perform actions such as audit, inventory and adjustment of the warehouse. The warehouse automation system allows for each counterparty to show its details, special notes (for example: do not accept goods, go to the merchandiser), makes it possible to enter new counterparties. For each product, it is possible to search by a barcode or by a set of characters (code, name), performed in a matter of seconds in product categories. As additional features, there are functions for accepting payments and viewing product photos.

The warehouse management system allows you to transfer information from a pocket computer to the office in less than a minute using any available means of communication (wireless network, direct mobile call, direct connection via cable, etc.). It is possible to print the necessary documents related to inventory control from a Pocket PC directly to almost any printer (without a desktop PC). The light version of the "Mobile Warehouse" is recommended to be used for inventory, audits, warehouse adjustments, as well as for retail audit (retail audit - how the goods are arranged on the shelves, other criteria). At the same time, a distinctive feature of this solution is that it will work offline, that is, the entire database of goods, etc. will be placed on a pocket computer, eliminating the need for online communications.

The warehouse accounting automation system "Mobile Warehouse" provides the ability to fully integrate the solution with the existing office system (for example, 1s), which operates at the client. At the same time, all performed operations related to warehouse accounting, as well as other control information from the warehouse worker (time of the operation, automatic counting of the quantity, etc.) are automatically sent to the client's office system. The warehouse accounting automation system "Mobile Warehouse" is fully managed from the office system, namely: in the current office system, a list of goods, their packaging, prices, etc. are set. This data is automatically transmitted daily to the Mobile Warehouse automation system and can be updated at any time.

The warehouse accounting automation system "Mobile Warehouse" has a modular structure, which allows you to configure the system for the business logic you need and increase the efficiency of warehouse accounting and control by optimizing warehouse logistics and business processes inherent in your company. The simplicity and accessibility of the interface reduces your training costs and guarantees an increase in the efficiency and speed of everyday operations.

The warehouse accounting system "Mobile Warehouse" supports all popular models of the leading manufacturers of handheld computers that exist on the market today.

In each complex program, all types of warehouse documents are automatically generated:

As a result, the warehouse accounting automation program can provide the following features:

· automation of keeping warehouse accounting cards;

automation of accounting for stock balances at fixed or floating prices;

printing of receipts and expenditures;

automation of data generation for inventory at the warehouse;

automation of tracking of stale materials in the warehouse;

Automation of issuing invoices;

transfer through the buffer log of information on the movement of materials between warehouses, if the account is kept in different databases;<#"541479.files/image005.jpg">