What is accounting for oil and gas production. Accounting mpz

11.09.2020

Inventories (MPZ) - in a broad sense, these are objects of labor that materially constitute the basis of the manufactured product and are included in the cost of products, works and services completely after preliminary processing in one production cycle.

In some branches of industry, for example, in meat, their share in the cost of production reaches 95%. However, there are material values \u200b\u200b(varnishes, paints, solvents, etc.) that only change their shape in the production process, giving a more perfect look to the manufactured products. Others, on the contrary, contribute to a clearer statement of the production process itself, but are not part of the products, work performed or services rendered. These include molds, tools, etc., which form a large group of production stocks - inventory and household supplies. Finally, there are such material values \u200b\u200b(spare parts) that are directly included in the product without undergoing any processing.

Starting from the financial statements for 2002, assets held for sale, including finished goods and goods, must also be included in the inventories for accounting purposes. This list is supplemented by tangible assets used for the management needs of the organization (paper, calculators and other devices with a period of use up to 12 months after the reporting date). Finally, starting with the financial statements for 2003, special purpose funds have been included in the inventory.

Such an approach to the composition of the mineral reserve requires the development and application of additional analytical procedures that ensure a clear statement of accounting for these reserves in the process of monitoring their availability, movement and safety.

The developed appropriate analytical procedures should be an integral part of various organizational and administrative documents of the company (instructions, internal rules, etc.), ensuring the creation of normal conditions for the proper setting of accounting and internal control over the use of inventories.

Due to the fact that the nomenclature of the inventories taken into account in a number of organizations reaches several thousand items, their accounting is rather complicated and laborious. Of particular difficulty is the operational accounting and control over the use of materials in production. In their implementation, an important role is played by the classification of the MPZ, which is carried out according to the following features.

1. Economic content. The following groups are distinguished, which make it possible to determine the place of these stocks in the production process:
- raw materials and basic materials;
- auxiliary materials;
- purchased semi-finished products;
- components;
- recyclable waste;
- fuel;
- container and container materials;
- inventory and household supplies;
- special purpose equipment.

The most significant group is raw materials and basic materials.

Raw materials represents the original product that has not undergone primary processing. It includes agricultural products (milk, sunflower seeds, sugar beets, etc.) and products of the extractive industries (ore, coal, gas, etc.).

Basic materials - products of the manufacturing industry obtained during the processing of raw materials (metal, sunflower oil, sugar, etc.).

Semi-finished products purchased or of our own production (cast iron, yarn, etc.) are also materials that have undergone a certain processing, but have not yet been embodied in finished products. Their share in the composition of inventories is determined by the level of specialization and cooperation of production.

Supporting materials serve to impart certain qualities to a new product (paints in mechanical engineering, varnishes in the furniture industry, etc.). They can be used to ensure normal conditions of the production process (heating, lighting), keeping in order and maintenance of production equipment (lubricants and cleaning materials), etc. In different industries, depending on the role played and the consumption, the same materials are considered as basic or as auxiliary. For example, leather is the main material in shoe production, and auxiliary in the production of toys. At the same time, in certain branches of the chemical industry, such a division of materials is generally conditional.

Returnable waste, - materials left over after use that have spent all or part of their original consumer qualities (scraps of fabric in the clothing industry, scrap metal in mechanical engineering, etc.).

Fuel as a type of production stock is used for technological purposes as motive energy or for economic needs. In this case, it does not matter in what form it is consumed: solid, liquid or gaseous.

Container and container materials they have nothing to do with the production process of manufacturing products, but, contributing to the safety of materials during storage and transportation, they provide higher quality characteristics of raw materials and materials in the process of their use, as well as finished products when they are sold.

Spare parts are intended for the repair and replacement of worn out units and parts of the active part of fixed assets - machinery and equipment.

Inventory , tools, household supplies, like spare parts, they are rather viewed not as objects but as means of labor. This determines the peculiarities of not only the organization of their accounting in the process of procurement and putting on the balance sheet, but also the repayment of the initial cost.

Special purpose means include a large list of current assets related to inventories. Their list consists of special tools, various kinds of special devices, special equipment and special clothing. Moreover, if some of them (not counting special clothing) are mainly typical for use in organizations of the machine-building complex, then special clothing has a general industry character.

2. Physico-chemical composition - hard (coal, metal), liquid (paint, fuel), gaseous (gas), soft (fabric, leather, rubber).
3. Technical content. The technical classification of inventories is based on their nomenclature - a systematized list of material assets, developed by the enterprise, based on industry characteristics and the established practice of their accounting. It provides for groups within which individual names of materials are indicated by brands, grades, sizes, under a specific code (cipher) and in the appropriate unit of measurement.

The considered classification of the MPF is schematically shown in Fig. 5.1.

The code of a specific name of materials is its nomenclature number. It is assigned when this material is accepted for accounting and consists of seven or eight numbers: the first two are a synthetic account, the third is a sub-account, the next one or two are a group of materials. The remaining two or three numbers reveal additional features, characteristics of this type of materials. For example, item number 10101122 means: 10 - synthetic account "Materials" subaccount 1 "Raw materials and materials", 01 - group "ferrous metals", 12 - "round steel", 2 - diameter 2 mm. Nomenclature numbers are indicated in all primary documents for the receipt and consumption of materials. Coding creates the basis for automating material accounting.

If a unit price is specified in an item, then such classifiers are called a price tag item.

The importance of inventories in the formation of current production costs, their high liquidity and other distinctive features (large nomenclature, natural loss, etc.) impose stringent requirements on the content of accounting policies in the process of their use, and, ultimately, on financial statements.

Figure: 5.1.

At a minimum, accounting policies should contain the following information:

assessment methods used;
possible consequences of changes in the methods used;
the impact of individual situations (in the event that the actual cost of purchased inventory exceeds the price of possible sale or a decrease in sales prices, obsolescence, etc.) on the financial results of the organization;
the value of pledged material assets.

Evaluation of purchased refineries is carried out by methods

fixed book prices and actual costs.

Solid accounting chain may include a vendor's negotiated price, consisting of the selling price based on a certain level of profitability. Further procurement costs depend on the type of franco (from tal. franco - free). Followed by the noun "free" means at what stage of procurement of inventories the supplier assumes a certain part of the costs of their transportation or loading. Consequently, the buyer is exempted from reimbursing them, since they have already been accounted for on average in the contractual delivery price.

There are several types of Franco. So, on the terms of "ex-warehouse of the supplier", the costs of loading, transporting and unloading materials from the supplier to the consumer are borne by the latter. This occurs in cases when he takes out the goods from the supplier with his own transport or compensates for the costs of the transport organization. At the same time, when the contract provides for the purchase of materials on the terms "free station (pier, port) of departure", the costs of delivering the goods to the point of departure are borne by the supplier and, therefore, they are, on average, taken into account in the contract price. All other costs are borne by the consumer.

With such an organization of the current accounting of procurement, the average purchase prices are used as firm accounting prices.

The use of purchase or book prices is permissible for non-invoiced deliveries, i.e. receipt of inventories from the supplier before presenting a settlement document for payment. The capitalization of inventories at specified prices is reflected in the accounting without allocating the amount of VAT. It will be taken into account only when the buyer receives the settlement documents. After that, a reversal entry is made for the value of previously received material assets. Then a new entry is drawn up corresponding to the amounts of the invoice presented for payment, including VAT. This procedure is performed at the end of the month.

Materials not received by the end of the month, the cost of which the buyer paid and, therefore, the ownership of which passed to him, are considered in the accounting as material values \u200b\u200bin transit. They are taken into account in order to reflect in the balance sheet the entire aggregate of material resources to which the ownership of the enterprise extends. In the next reporting month, if materials arrive, they are received but the actual quantity, i.e. in the same order as in the situation with unbilled deliveries.

Transportation and procurement and other acquisition costs are taken into account by the consumer on one analytical account of the same name. Thus, the accounting of transport and procurement costs in accordance with the accounting policy of the organization can be carried out directly on accounts 15 "Procurement and acquisition of material assets" and 10 "Materials".

The approximate nomenclature of transportation and procurement costs includes the following items:

transportation costs (in the amount of tariffs for the transportation of materials by individual modes of transport):
hitching of supplying organizations (remuneration to intermediary organizations, as well as markups and markups set by suppliers to the price of supplied materials):
customs payments (indirect taxes on imported refineries);
payment for storage of materials in the form of payment of expenses for the maintenance of special procurement offices, warehouses and agencies in the places of their procurement;
travel expenses of employees associated with the procurement and purchase of materials;
packaging costs paid by the organization in excess of the cost of purchased materials from suppliers;
shortage and damage of materials on the way within the limits of natural loss rates delivered by the transport of the purchasing organization;
maintenance of the procurement and storage facility (labor costs for employees of this unit, including the amount of insurance premiums);
other expenses included in the actual cost of procured materials.

Adding transport and procurement costs to the cost of materials at fixed (contractual) prices forms the actual cost of procured materials.

If the consumer has chosen the planned cost of materials as a fixed accounting price as a variant of the accounting policy, then the receipt of stocks in the current accounting is reflected in each analytical account at the above cost, reflecting the difference ("+" - overruns or "-" - savings) between the planned and the actual cost on the analytical account "Deviations of the actual cost from the planned".

The use of fixed valuation prices simplifies the establishment of the current accounting of the movement of inventories. This is especially important for medium and large enterprises with a large range of materials and a real time lag in the movement of these stocks from their documentary registration. At the same time, the requirements of a market economy, especially in the process of its formation, make the application of fixed accounting prices problematic.

In its most general form, the formation of the actual cost of purchased inventory is:

1) from the contractual, exchange or free selling price indicated in the invoice, minus the stipulated discounts. This is the invoice value of the supplier, taking into account various markups (surcharges), the commission paid to intermediary firms, the cost of services of commodity exchanges, customs duties:
2) the cost of freight, including the cost of insurance, loading and unloading in the "recessions, the cost of business trips of workers for the direct procurement of materials, as well as shortages of materials en route within the limits of natural loss;
3) various tariffs and taxes (except for VAT and other refundable taxes).

The invoice value of inventories is a determining part of the actual cost in the process of their purchase. In the future, it increases by the amount of various information and consulting services, customs duties and taxes, commissions to intermediary organizations, as well as non-refundable taxes. The actual cost also includes the costs of procurement and delivery of materials, the maintenance of the organization's procurement and storage apparatus, transportation costs (if they are not included in the contract price), the cost of paying interest on a commercial loan provided by suppliers, and other costs.

Material assets received free of charge from other organizations are taken into account in the actual assessment, which forms the market price.

Inventories purchased in the course of a commodity exchange transaction are accounted for at the date of capitalization taking into account the value of the property being exchanged, at which it was reflected in the balance sheet of this organization.

Morally obsolete inventories from January 1, 2002 should be reflected in the balance sheet minus the iodine reserve and a decrease in their value.

Materials that do not belong to the organization, but are in its use or disposal in accordance with the terms of the contract, are taken into account off the balance sheet in the assessment provided for in the contract.

In the event that inventory items are purchased in foreign currency, they are valued in rubles by converting this currency at the exchange rate of the Bank of Russia in effect on the date of acceptance of these items on the balance sheet under the agreement

Lost for those inventories, for which the price during the reporting year decreased and turned out to be less than the purchase (procurement) price, or which are obsolete or partially lost their initial physical and chemical properties, are referred to the financial results of the enterprise.

If the organization uses fixed accounting prices, then in the process of writing off materials for production and other purposes, it becomes necessary to bring them to their actual cost. This procedure is implemented by drawing up at the end of the month a special calculation of the amount of deviations related to the cost of the materials used. First, the percentage of deviations is calculated by referring the amount of transportation costs or the amount of deviations ("+" - cost overruns, "-" - savings) at the beginning of the reporting period, taking into account the receipt for this period to the contract price (planned cost for the same periods). The percentage calculated in this way is multiplied by the amount of materials consumed at the contract price or the planned cost price in the reporting period.

Inflationary processes do not allow an organization to consider the method of assessing inventories at fixed accounting prices as a determining option for accounting policy.

When the inventories are released into production and in other cases of their disposal, the following methods of their assessment are recommended:

at the cost of each unit (specific identification method);
at average cost (average cost), more often on the weighted average (weighted average cost),
at the cost of the first purchase of inventories - the FIFO method (first in – first out).

During the reporting year, for each group (type) of inventories, one of the above valuation methods may be used as an element of accounting policy.

The application of the method at the cost of each unit takes place for those inventories that have strictly defined individual characteristics (precious metals, precious stones, etc.).

Characteristics of other recommended methods for assessing inventories in the current accounting are given in table. 5.1. As you can see, the final stock of materials calculated in fixed accounting prices does not differ from their total obtained using the weighted average cost method. This coincidence is not purely mechanical. Rather, it reflects the general trend inherent in these methods, which are least of all focused on the flexibility found in other assessment methods.

FIFO method (first receipt - first leave) when writing off materials is focused on the price of the first purchase. In the generally accepted understanding, its use is preferable in a situation where the chains fall by the end of the reporting period and it is more expedient for the consumer to include in the production cost of materials along the first chain, higher. Consequently, the initial higher costs for their procurement are shifted to the consumer, and in the balance sheet stocks are taken into account in the assessment at the date of its compilation, which confirms one of the defining principles of a market economy, the principle of the reality of assessing certain types of property. The FIFO method is applicable at enterprises of any organizational and legal form, since it is based on the accounting of the movement of values \u200b\u200bof the inventories, and not their physical movement in physical terms by the dates of receipt.

EXAMPLE 5.1

The organization has adopted a method of assessment based on the weighted average cost. In the reporting period, two consignments of materials of the same name were received, but at different prices (Table 5.2). Within a month, one batch is completely directed to production. The second batch entered production after the release of the first batch.

Table 5.1

Inventory estimation methods

Indicators	Valuation at fixed discount prices			Valuation methods based on actual procurement cost
	Valuation at fixed discount prices			weighted average cost method			fIFO method
	quantity, kg	price, rub	amount, rub.	quantity, kg	price, rub.	amount, rub.	quantity, kg	price, rub.	amount, rub.

Book price of materials
Remaining materials for the beginning of the month
Deviations from discount prices
Received materials in the first decade
Deviations from discount prices
					(140 + 210):25 = = 14
Received materials in the second decade
Deviations from discount prices
Actual weighted average cost					(350 + 260):45 = = 13,55
Received materials in the third decade
Deviations from discount prices
Actual weighted average cost					(610 + 300):70 = = 13
Monthly consumption, total
including



Deviations from discount prices
Material consumption taking into account deviations (660 + 55)
Remaining materials at the end of the month
Deviations from reference prices **
Remaining materials at actual cost

Notes:

* 180 rub. × 8.33% \u003d 15 rubles; 8.33% - x (rub.);

100% - 660 rubles;
RUB 660 × 8.33% \u003d 580 kg

** 180 rubles. × 8.33% \u003d 15 rubles. or

20 + 30 + 20 - 55 \u003d 15 rubles; 8.33% - x (rub.);
100% - 660 RUB.

Table 5.2

Movement of batches of materials in an organization

Writing off materials at their cost as of March 20 will be reflected in the accounting in the amount of 5,000 rubles. In the event that the consumption is estimated but the weighted average cost per month, the amount of material consumption sent to production will be 5250 rubles. ((10,500: 100) × 50).

When using the FIFO method, the amount of expense will be the same as when writing off materials at cost, - 5,000 rubles. ((5000: 50) × 50).

In countries with developed market economies, when writing off materials, more nIFO method , according to which the costs include the cost of not the last purchase, but the one following the date of the last purchase. In other words, with this method, the next batch per receipt is attributed first to the cost of manufactured products. So, if a flail per unit of a specific material at the date of the last purchase was 12 rubles, and on the date of its release into production it rose to 14 rubles in the market, then the material will be included in the cost of manufactured products at a price of 14 rubles. for a unit.

Each of the considered methods for assessing the MPZ has its own advantages and disadvantages. The choice of the method is determined by the influence on the balance sheet currency (based on the principle of its reality), the statement of financial results (in terms of the formation of the financial result), tax payments (primarily on income tax) and decisions made by the administration (in terms of development strategy). In this regard, when determining the accounting policy, along with the choice of the appropriate method for assessing inventories, it is no less, if not more important, taking into account the consequences of changes in individual valuation methods.

For small enterprises, the method of estimation based on the average (weighted average) cost is more preferable, according to which each unit (type, group) of inventories written off for production or included in the remainder is valued at the value obtained, as already noted, by dividing the sum of the remainder and income by their number. Thus, it is recognized that the simplicity of calculation in a small business is seen as the main advantage.

The use of computer technologies with a large nomenclature and receipt of inventories from different suppliers and at different prices can significantly reduce the labor intensity of calculating their cost when released into production.

At the same time, it should be borne in mind that when using the same method for assessing the write-off of such reserves, a different final result may be obtained if the initial basis for the calculation was a structural unit or an enterprise as a whole. This approach is important to consider for the purposes of financial and management accounting. The need for such a division exists in medium and large enterprises, where stocks are distributed among several warehouses and their accounting is kept as a whole throughout the enterprise. For the purposes of financial accounting, it is advisable to write off the cost for each structural unit, presented as an independent legal entity and keeping separate accounting records.

The tasks of accounting for inventories are:

complete and timely calculation of the actual cost of procured materials;
control over their safety;
correct documentary registration of transactions for the movement of material assets,
providing the administration and structural divisions of the enterprise with the necessary information in real time in order to determine the moment of issuing orders for the acquisition of the most advantageous size of the purchased consignment of inventory items;
preliminary, current and subsequent control over their purchase and use in the context of structural divisions, types of products manufactured, works performed or services rendered, over compliance with current norms and standards;
identification of stale and unused material assets;
clear organization of warehouse and weighing facilities;
proper control over the work of officials (forwarders, warehouse managers, etc.) related to the acquisition, acceptance and release of materials. With these persons, the administration must conclude an agreement on full liability;
the search for various ways of involving in the economic circulation of slow and stale inventory or their sale. In accordance with the current legislation, these values \u200b\u200bshould be taken into account at market prices.

In countries with developed market economies, none of these tasks is a priority. For them, the main purpose of accounting for such stocks is the most accurate calculation of profit. Thus, it is recognized that the accounting of inventories should be subordinated to the achievement of the ultimate goal of the enterprise.

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INTRODUCTION

1. RESERVES OF THE ORGANIZATION - THE MOST IMPORTANT FACTOR OF THE DEVELOPMENT OF MATERIAL PRODUCTION

1.1 Regulatory regulation, concept and classification of the organization's inventories

1.2 Assessment of inventories

1.3 Documentation and accounting of inventories

2. ACCOUNTING OF THE MOVEMENT OF MATERIAL AND PRODUCTION RESERVES ON THE EXAMPLE OF JSC "URYUPINSKY MEZ"

2.1 Brief description of OJSC "Uryupinsky MEZ"

2.2 Organization of accounting for inventories in OJSC "Uryupinsky MEZ"

2.3 Synthetic and analytical accounting of the refinery in OJSC "Uryupinsky MEZ"

3. PROPOSALS ON IMPROVEMENT OF MEZ ACCOUNTING IN OJSC "URYUPINSKY MEZ"

3.1 Measures to improve the accounting of refinery in OJSC "Uryupinsky MEZ"

3.2 Automation of the accounting process of the refinery at OJSC "Uryupinsky MEZ"

CONCLUSION

LIST OF REFERENCES

ANNEXES

INTRODUCTION

The activity of any enterprise is a production process, which is the relationship between means of labor, objects of labor and labor. By means of labor we mean machines, equipment used by workers, and by objects of labor, we mean production stocks of an enterprise (materials, raw materials, fuel, spare parts, etc.) that are used once in the production process and transfer all their value to the created product (work, service ).

Raw materials, material and fuel and energy resources are the most important component of the country's national wealth. Therefore, in the complex of measures to create an accounting system, it is of great importance to form complete and reliable accounting information on the availability, movement and use of inventories at each enterprise, as well as a clear organization of on-farm control over their safety. In addition, materials form the basis of the cost of both a unit and of all products, their cost is completely transferred to the newly created product, occupying at the same time a rather high specific weight, therefore, special importance has always been attached to accounting for the use of material resources in the production process.

Improving the quality indicators of the use of inventories is of great importance. This can be achieved by saving materials and using them more efficiently. The solutions to the above problems can be achieved by using more progressive construction materials, introducing new technologies, replacing expensive materials with cheaper ones without compromising product quality, reducing waste and losses in the production process, and also widely involving secondary resources and by-products in the economic circulation.

Currently, in a market economy, the procurement and acquisition of inventories is important for initial stage procurement. Therefore, the accounting data should also contain information for finding reserves to reduce the cost of production in terms of the rational acquisition and use of materials, and ensuring their proper procurement and consumption.

Organization of material accounting is one of the most difficult areas of accounting work. At an industrial enterprise, the nomenclature of material assets is estimated at tens of thousands of items, and information on inventory accounting is more than 30% of all information on production management. Therefore, the organization of accounting and control over the movement, safety and use of material assets is associated with great difficulties.

Thus, from the above, you can see that the chosen topic of course research is very relevant.

The purpose of the course work is to consider the organization of accounting for inventories using the example of a specific enterprise.

The purpose of the course study determined the formulation of the following tasks:

Study the regulatory framework for accounting for inventories;

Study the concept and classification of the MPZ;

Study the synthetic and analytical accounting of the MPZ;

Consider specific proposals for improving the accounting of inventories at the investigated enterprise.

The object of the research is OJSC "Uryupinsky MEZ", which produces sunflower oil. The subject of the research is the economic relations arising at OJSC "Uryupinsky MEZ" as a result of accounting for the movement of inventories.

The course work consists of an introduction, three chapters, a conclusion, a bibliography and annexes on the topic of the course study.

The course work examines concepts such as materials and their classification, methods for assessing materials, analytical and synthetic accounting. Theoretical issues of the course work are considered on the basis of legislative acts of the Russian Federation, regulatory documents, as well as literary sources.

1. Зorganization apases are the most important development factormaterial production

1.1 Regulation, concept andclassificationmaterially - producedwater reserves of the organization

Inventories are various material elements of production used as objects of labor in the production process. They are entirely consumed in each production cycle and completely transfer their value to the value of the products produced,

The methodological foundations for the formation of information on the organization's inventories in accounting are established by the Regulation on accounting PBU 5/01 "Accounting for inventories" dated June 9, 2001 No. 44-n (see Appendix No. 1), as well as the Regulation on accounting and bookkeeping in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n and in accordance with the Instruction on the Application of the Chart of Accounts for the financial and economic activities of organizations approved by order of the Ministry of Finance of Russia dated 31.10.2000 No. 94n.

For the correct organization of accounting for inventories, their scientifically grounded classification, assessment and selection of an accounting unit are important.

The composition of inventories includes: materials, finished products, goods.

Materials are one of essential elements the production cycle of any organization; they are objects of labor that are used to manufacture products, perform work, provide services. Their peculiarity lies in the fact that, participating in the production process, materials are completely consumed in each cycle and completely transfer their value to newly created products (works, services).

Materials are accounted for on account 10 "Materials", to which the following sub-accounts can be opened:

10-1 "Raw materials and materials"

10-2 Purchased semi-finished products and components, structures and parts "

10-3 "Fuel"

10-4 "Container and container materials"

10-5 "Spare parts"

10-6 "Other materials"

10-7 "Materials outsourced"

10-8 "Building materials"

10-9 "Inventory and household accessories"

Depending on the role that production stocks play in the process of stock production of products, performance of work and provision of services, they are divided into the following groups: raw materials and basic materials; auxiliary materials; purchased semi-finished products; returnable materials (waste); fuel; container and container materials; spare parts.

Raw materials and basic materials are objects of labor from which a product is made and which form the material (material) basis of the product. Raw materials are products of agriculture and extractive industries (grain, cotton, livestock, milk, etc.), and materials are products of the manufacturing industry (flour, fabric, sugar, etc.).

Auxiliary materials are used to influence raw materials and basic materials, to impart certain consumer properties to the product, or to maintain and care for labor tools and facilitate the production process (spices in sausage production, lubricants, cleaning materials, etc.).

Purchased semi-finished products - raw materials and materials that have passed certain stages of processing, but are not yet finished products. In the manufacture of products, they perform the same role as the main materials, that is, they constitute its material basis.

Recyclable waste of production - the remains of raw materials and materials formed in the process of their processing into finished products, which have completely or partially lost the consumer properties of the raw materials and materials (sawdust, shavings, etc.).

From the group of auxiliary materials, fuel, containers and container materials, spare parts are separately distinguished due to the peculiarity of their use.

Fuel is subdivided into technological (for technological purposes), propulsion (fuel), and economic (for heating).

Containers and container materials - items used for packaging, transportation, storage of various materials and products (bags, boxes, boxes).

Spare parts are used to repair and replace worn parts of machinery and equipment.

In addition, materials are classified according to their technical properties and are divided into groups: ferrous and non-ferrous metals, rolled metal, pipes, etc.

It is convenient to use the classification of materials for constructing synthetic and analytical accounting, compiling statistical reports, information on the receipt of consumption of materials in the production and economic activities of an organization, to determine residues.

Finished products - part of inventories intended for sale, which is the end result of the production process, finished by processing (packaging), the technical and quality characteristics of which correspond to the terms of the contract or the requirements of the documents in cases established by law.

For accounting of finished goods, the active balance sheet account 43 "Finished goods" is used.

Goods are that part of the organization's inventory that is purchased or received from other legal entities and individuals and is intended for sale or resale without additional processing. For accounting of goods, the active balance sheet account 41 "Goods" is used.

According to the Chart of Accounts for the financial and economic activities of organizations, the following synthetic accounts are also used for accounting of production stocks: 11 "Animals for growing and fattening"; 15 “Procurement and purchase of materials; 16 "Deviation in the cost of materials", Off-balance sheet accounts 002 "Inventories accepted for safekeeping" and 003 "Materials accepted for processing".

Within each of the listed groups, material values \u200b\u200bare divided into types, grades, brands, standard sizes. Each name, grade, size is assigned a short numerical designation (nomenclature number) and recorded in a special register, which is called a price nomenclature. Therefore, it is necessary to classify materials for each: name, grade, type, size, profile, brand.

1.2 Assessment

A clear classification (grouping) of material values \u200b\u200baccording to certain criteria and the choice of an accounting unit are necessary for the timely and correct organization of accounting for inventories, both in the warehouse and in the accounting department.

Inventories are accepted for accounting at their actual cost, which is calculated depending on the method of acquiring (receiving) this property.

When purchasing materials for a fee from other organizations, the actual cost is the sum of all acquisition costs excluding value added tax. Actual costs may include:

Amounts paid to suppliers in accordance with the contract;

Amounts paid to other organizations for information and advisory services related to the acquisition of stocks;

Customs duties and other payments; non-refundable taxes paid on the receipt of each unit of inventory;

Fees paid to intermediary organizations;

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

Other costs of purchasing inventories.

In the manufacture of various types of inventories by the organization's own resources, the actual cost is determined in the amount of actual costs for the production of the corresponding type of product in accordance with the current procedure for the formation of the cost.

The actual cost of inventories contributed to the account of a contribution to the authorized capital of the organization is determined on the basis of their monetary value, agreed with the founders.

In case of free receipt of material stocks as a gift, the actual cost is determined by their market value as of the date of registration by the recipient organization. When purchasing materials in exchange for other property (except for cash), their actual cost is determined based on the value of the property being exchanged according to the balance sheet of the organization at the time of exchange.

Material resources that do not belong to this organization, but are temporarily at its disposal under an agreement with the owner (for example, raw materials supplied by the customer), are shown on off-balance sheet accounts in the assessment under the agreement.

When stocks are acquired for foreign currency, their value is converted into rubles at the rate of the Central Bank of Russia as of the date of acceptance of the valuables for accounting by the recipient organization in accordance with the agreement.

Determining the actual cost of purchased stocks from various suppliers is immediately possible only with a limited range of consumed stocks and their main types. Therefore, the current accounting of stocks is carried out at book value, i.e. at average purchase prices, at the planned cost.

The book price of inventories is the cost of purchase (procurement), which is determined by the organization itself at the prevailing level of purchase prices with the addition of costs for transportation, packaging, loading, and unloading. The so-called average or weighted average purchase prices, determined by calculation based on the prevailing price levels at the beginning and end of the reporting period for certain types of stocks, can also act as a book price. In either case, the difference between the actual cost of purchase and the cost of inventory at accounting prices is reflected in accounting as a deviation in the cost of materials.

When materials are released into production or otherwise disposed of, they can be valued at: the cost of each unit; average cost; the cost of the first purchase of inventories.

The application of one of the methods for a specific name is carried out in the reporting year and should be reflected in the accounting policy of the organization.

The method of valuation at the cost of each unit is used for inventories that are used by the organization in a special order (precious metals), or for inventories that cannot replace each other.

Estimation of material resources at the average cost is traditional for domestic accounting. The average cost for each type of inventory is determined as a quotient from dividing the total cost of the type of inventory by their quantity, including quantitatively - cost balances by inventory type at the beginning of the months and receipt of inventory for the reporting period, which can be written by the formula:

Cfs \u003d (Co + Cs): (Co + Ks), (1.1)

material production accounting documentary

where Сфс is the average actual cost;

Co - the actual cost of materials at the beginning of the month;

Сз - the actual cost of materials procured in the reporting period;

Ko - the number of materials at the beginning of the month;

Кз - the amount of materials procured per month.

This method of evaluating materials when written off to production provides a relatively even effect on the amount of costs that are taken into account when registering the cost of production.

With the FIFO method, the receipt and write-off of inventories is carried out in the order of their receipt in the organization, i.e. first, the remainder of the inventory at the beginning of the month is written off, then the inventory is written off at the price of the first purchased batch, then - at the price of the second batch, and so on in sequence until the total inventory consumption for the month is received. The use of the FIFO method in an inflationary environment makes it possible to reduce the cost of finished products due to the price factor for material resources, and the cost of inventories at the end of the reporting period will be close to current prices, which ensures the reality of their assessment.

The use of the FIFO method in evaluating materials focuses on the organization of analytical accounting for individual parties, and not only for types of materials. You can estimate the materials used by calculation using the formula:

P \u003d He + P - Ok, (1.2)

Where P is the cost of the materials consumed;

He and Ok - the cost of the initial and final balances of materials;

P - admission for the month.

To determine the actual cost of material assets when transferring them to production, it is necessary to determine the deviation of the actual cost from their value at accounting prices. This variance is shown for individual stock groups. The only exceptions are expensive and especially scarce materials used in a limited range; in this case, accounting for deviations must be kept for individual types of stocks with their attribution directly to the cost of production.

The amounts of deviations are determined by the types of inventories by comparing the actual cost of the inventory received during the month and their balance at the beginning of the month with their cost at accounting prices.

To calculate the actual cost of materials released from the warehouse to production, determine the average percentage of deviations. The absolute sum of the variances is then calculated.

The average percentage of deviations is calculated using the formula:

Нср \u003d (Oo + To / Oz + Tz) * 100%, (1.3)

where Нср is the average percentage of deviations;

Oo - initial balance of deviations;

That is the current receipt of deviations;

Oz is the opening balance of stocks;

Tz - current receipt of stocks.

The absolute sum of the deviations is found by the formula:

Ab \u003d Hsr * Zpr, (1.4)

Where Ab is the absolute sum of deviations;

Zpr is the cost of stocks released into production at discount prices.

1.3 Documentation and accountinginventories

All legal entities, regardless of their form of ownership, must draw up operations for the movement of material assets with unified primary documents for accounting for materials. Primary documents for the receipt and release of materials must be properly executed, have the appropriate signatures and be pre-numbered.

The documents for the accounting of inventories are:

Power of attorney is used to formalize the right of an official to act as a trustee of the organization when receiving material values \u200b\u200bfrom a supplier. The power of attorney is drawn up in one copy by the accounting department of the organization and issued against the receipt of the recipient. The term of validity of powers of attorney, as a rule, cannot exceed 15 days; in exceptional cases, it can be issued for a calendar month.

Receipt order - used to record materials coming from suppliers or from processing. The receipt order is drawn up in one copy by the financially responsible person on the day the valuables arrive at the warehouse. It is written out for the actually accepted amount of values. Receipt slip forms are handed over to financially responsible persons in a pre-numbered form.

The act of acceptance of materials is used to register the acceptance of material assets in cases where there are quantitative and qualitative discrepancies with the data of the supplier's accompanying documents, as well as when accepting stocks received without documents. The act is the legal basis for filing a claim with the supplier; it is drawn up in duplicate by the members of the acceptance committee with the obligatory participation of the materially responsible person and the supplier's representative or a representative of a disinterested organization. The act is approved by the head of the organization or another authorized person. One copy of the act with the attached primary documents is transferred to the accounting department to record the movement of material assets, the other to the supply department or accounting department to send a letter of claim to the supplier.

The limit fence card is needed to account for the release from the warehouse of raw materials, materials, purchased semi-finished products to the production units of the organization within the approved limit. The supply limit is determined on the basis of the existing standards by calculation, based on the volumes of production orders of the shops, taking into account the carry-over stocks at the beginning of the reporting period. Limit fence cards are issued in duplicate for a period of one month, and for small volumes - for a quarter. Before the beginning of the month, one copy of the card is handed over to the structural unit - the consumer of materials, the other - to the warehouse.

The release of materials for production is carried out by the warehouse only upon presentation by the representative of the structural unit of his copy of the limit fence card.

Requirement - the invoice is used to record the movement of material assets within the organization, their release to branches located outside of it, and when stocks are sold.

The waybill is drawn up in two copies by the financially responsible persons of the warehouse or workshop that hand over the values. The first copy is intended for writing off valuables, the second is for posting valuables by the receiving party (warehouse, workshop). Over-limit release of materials from the warehouse can be carried out only with the permission of the manager or chief engineer and is drawn up by a requirement - an invoice.

Replacement of some types of materials with others, similar in their properties, is also allowed only with the permission of the manager and is drawn up by a requirement - an invoice of the specified form. This document, together with the limit card of the material being replaced, is transferred to the warehouse, and the storekeeper reduces the rest of the limit, taking into account the issue of substitute materials.

The invoice for the release of materials to the outside is used to account for the release of material assets to third-party organizations on the basis of contracts and other documents. The waybill is issued in duplicate upon presentation by the recipient of the power of attorney for receipt of valuables, completed in the prescribed manner. The first copy is transferred to the warehouse as the basis for the issue of materials, the second to the recipient.

When materials are released by self-pick-up or take-out, the invoice signed by the recipient is transferred by the storekeeper to the accounting department for issuing settlement and payment documents, if the materials were released with subsequent payment.

The material accounting card is used to record the movement of materials to the warehouse for each grade, type, size. The cards are a document of strict reporting and are issued to the storekeeper against receipt. The financially responsible person (storekeeper, warehouse manager) makes entries in cards on the basis of primary receipts and expenditures on the day of the transaction in kind.

The act on the posting of material assets received during the development and dismantling of buildings and structures is used when accounting for material assets received in the process of liquidating fixed assets suitable for use in the production of work in the organization itself. The cost of such valuables decreases the loss from the liquidation of the corresponding objects.

Accounting for inventories is carried out in accordance with the procedure established by the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation No. 34n dated July 29, 1998, Regulation on accounting "Accounting for inventories" (PBU 5/01), as well as in accordance with the Instruction on the Application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated 31.10.2000 No. 94n.

Materials are recorded on account 10 "Materials". The account is active, material, the debit reflects the receipt of materials, the credit - their disposal. Debit balance, shows the balance of materials on a specific date (section 2 of the balance sheet asset).

Account 15 "Procurement and acquisition of material assets" is used to reflect information on the acquisition of stocks related to funds in circulation. The account reflects the purchase cost of procurement and acquisition of inventories, determined according to the data of settlement and payment documents of the supplier, and the book value of actually capitalized values;

Account 16 "Deviation in the cost of material assets" reflects the difference in the cost of acquiring stocks, calculated in the actual costs of acquisition and at the book value. Analytical accounting for account 16 is carried out by groups of inventories that have approximately the same level of these deviations.

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 and use.

Organizations independently determine the procedure for accounting for materials and reflect it in their accounting policies.

Accounting using accounts 15 "Procurement and acquisition of material assets" and 16 "Deviation in the cost of material assets" takes place in the case when materials are recorded in accounting prices, and accounting without using these accounts - when accounting is carried out at actual cost.

Receipt and disposal of materials can occur for various reasons and are reflected in accounting as follows (see table 1.1):

Table 1.1 Accounting for operations on the movement of MPZ


	Materials purchased from suppliers At purchase price For the amount of VAT
	Materials received at an agreed cost
	Materials received at market value
	Waste from marriage is reflected
	Reflected waste from liquidation of fixed assets
	Release of materials for the manufacture of products
	Release of materials for the construction of fixed assets
	Release of materials for the repair of fixed assets

On synthetic accounts, material values \u200b\u200bare accounted for at actual cost or at discount prices. When accounting for materials at actual cost, all expenses for their purchase are debit to material accounts.

When accepting materials from suppliers, surplus or shortage of the actually received amount of materials may be revealed in comparison with the documentary data drawn up by the act. The surplus is received according to the act and is estimated at the accounting prices of the enterprise or at the selling prices. The procurement department then reports the surplus to the supplier and requests a payment request for the surplus value.

If, upon receipt of materials, a shortage or damage is found, then their value is reflected in the debit of account 94 "Shortages and losses from damage to valuables" and the credit of account 60 "Settlements with suppliers and contractors". On material accounts, the cost of shortages or damage to materials is not reflected.

Analytical accounting of goods receipt largely depends on the choice of the discount price. If the average purchase prices are used as fixed accounting prices, then the materials received are reflected in each analytical account at average prices. Markups of sales and supply organizations and transport and procurement costs for all received materials are taken into account on one analytical account "Transport and procurement costs and margins of supply and sales organizations".

Materials released for production and for other needs are written off 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 discount prices. In this case, the following accounting entry is made:

Debit of accounts 20 "Main production" (materials released to main production); 23 “Auxiliary production” (materials were released to auxiliary production); other accounts depending on the direction of expenditure of materials (25, 26, etc.); Credit account 10 "Materials" or other accounts for material accounting.

The cost of materials at fixed accounting prices is distributed between various accounts of production costs based on the bill of distribution of materials, which is compiled according to the data of the primary documents on the consumption of materials.

At the end of the month, the difference between the actual cost of the materials used and their cost at fixed accounting prices is determined. The difference is written off to the same cost accounts to which the materials were written off at fixed discount prices (accounts 20, 23, 25, 26, etc.). In this case, if the actual cost is higher than the fixed book price, then the difference between them is written off by additional accounting entries, the reverse difference (which is possible when using the planned cost of materials as a fixed book price) - by the "red line" method, that is, by negative numbers ...

Deviations of the actual cost of materials from their cost at fixed accounting prices are distributed between the materials consumed and remaining in the warehouse in proportion to the cost of materials at fixed accounting prices. For this purpose, the percentage ratio of deviations of the actual cost of materials from the fixed accounting price is determined and the found ratio is multiplied by the cost of the supplied and remaining materials at fixed accounting prices.

The percentage of deviations of the actual cost of materials from the fixed book price (X) is determined by the following formula:

X \u003d (0n + 0p) 100 / UCn + UCp, (1.3)

where 0н is the deviation of the actual cost of materials from the cost at fixed accounting prices at the beginning of the month;

0p - deviation of the actual cost of materials from their cost at fixed accounting prices for received materials for the month;

UCN - the cost of materials in fixed accounting prices at the beginning of the month;

UTSP - the cost of materials received during the month at fixed accounting prices.

The debit of account 15 "Procurement and purchase of materials" includes the purchase value of tangible assets for which the supplier's settlement documents were received, and other expenses for the acquisition of materials from the credit of accounts: 60 "Settlements with suppliers and contractors", 23 "Auxiliary production", 71 "Settlements with accountable persons", etc., depending on where the material assets came from, on the nature of the costs for the procurement and delivery of material assets at the enterprise.

When selling materials to the outside, the following accounting records are made (tables 1.2 and 1.3 of Appendix 2):

Accounting for materials at discount prices. Account entries are made regardless of when the raw materials and materials arrived at the warehouse - before or after receiving settlement documents from suppliers or other organizations (table 1.4).

If the actual cost of capitalized materials exceeds the book value by the amount of the difference, an entry is made Dt 16 Kt 15. Thus, according to Dt account 15, information about the actual cost of materials is generated, and information about their book price for the loan.

The remainder of account 15 "Procurement and purchase of materials" shows the cost of materials paid for, but not received by the warehouse of the manufacturing enterprise from suppliers for the reporting month.

The difference between the actual cost of the purchased materials and their cost at the book prices at the end of the month, taken into account during the month on account 16 “Variation in the cost of materials”, are written off to the expense accounts in proportion to the cost of the materials used at the book prices: Dt20 Kt16. If the actual cost of materials is less than the book value Dt 20 Kt 16 reversal.

The main tasks of accounting for inventories are:

Correct and timely documentary reflection of operations and provision of reliable data on procurement, receipt and issue of materials;

Control over the safety of materials in storage areas and at all stages of their movement;

Monitoring compliance with the established norms of stocks;

Control over the use of materials in production on the basis of technically justified rates of their consumption;

Timely identification of unnecessary and redundant materials.

2. Accountingaccounting for the movement of inventories on the exampleOJSC "Uryupinsky MEZ"

2.1 Briefeconomic characteristicOJSC "Uryupinsky MEZ"

Open Joint Stock Company "Uryupinsky Oil Extraction Plant" (OJSC "Uryupinsky Oil Extraction Plant") was established by privatizing the state oil extraction plant "Krasnaya Zvezda" on February 3, 1993 in accordance with the Law of the Russian Federation "On the Privatization of State and Municipal Enterprises" and Presidential Decree No. 66 of January 28 1992 "On accelerating the privatization of state and municipal enterprises." OJSC "Uryupinsky MEZ" is the legal successor of the "Krasnaya Zvezda" plant, and the beginning of the production activity of the enterprise operating today is considered to be November 7, 1930, when, after a demonstration dedicated to the 13th anniversary of the October Revolution, a ceremonial launch of the plant took place.

The company was created without limiting the period of its activity and has as its goal to make a profit. The form of ownership is private. The main activity of the MEZ is the processing of oilseeds and the production of vegetable oil. OJSC "Uryupinsky MEZ" can also carry out any types of activities not prohibited by the current legislation.

OJSC "Uryupinsky MEZ" is included in the system of enterprises of the oil and fat industry of the Russian Federation. In the Volgograd region, this is the only large enterprise producing vegetable oil. The share of Uryupinsky Oil Extraction Plant products in the total sunflower oil produced in Russia is about 5%.

For more than 70 years of production activity, the plant has produced more than 2 million tons of oil. The enterprise has processed over 6 million tons of sunflower, 281010 tons of soybeans, 15482 tons of cotton, 6332 tons of peanuts, 4198 tons of flax, 1020 tons of rapeseed. The quality of the products is quite high, as evidenced by the increased demand for the products of this enterprise in the markets of all regions, long-standing strong ties with partners under economic contracts. The quality of the products is also evidenced by the numerous awards received at food exhibitions.

OJSC "Uryupinsky MEZ" processes raw materials, both its own and on a tolling basis (it provides services for processing seeds of tolling companies, and the finished product is the property of customers who pay only for processing services).

Table 2.1 shows the main indicators of the financial and economic activities of OJSC "Uryupinsky MEZ" over the past three years.

Table 2.1 Main indicators of the financial and economic activities of OJSC "Uryupinsky MEZ" for 2005-2007. (thousand roubles.)

Indicators				Rate of change


Volume of products in value terms
Production costs
Costs per ruble of marketable products, kopecks
Volume of sales
Cost of goods sold
Profit from operating activities
Total profit before tax
Profit at the disposal of the enterprise
Profitability,%

The volume of manufactured products in value terms in 2005 compared to 2006 decreased by 18.7%, which totaled 57,462 thousand rubles. Naturally, with a decrease in production, the cost per ruble of marketable output increased and amounted to 80 kopecks in 2007, while in 2006 this figure was 67 kopecks. In 2007, the volume of products manufactured in value terms amounted to 453,070 thousand rubles, that is, increased by 81%. However, this indicator cannot be considered an absolute growth, since in real terms the increase was only 19.4% (132384: 110903x100). There was no increase in selling prices for products. The growth was due to an increase in the share of own products in the total volume of processing and a decrease in the share of services provided to customers, since the price of services is 12 times lower than the prices of own products. The cost per ruble of manufactured products in 2006 amounted to 76 kopecks, ie, decreased by 5% compared to the previous year.

The company has a stable financial position, directs a fairly large share of funds for the further development of production.

2.2 Organization of accounting of inventories inOJSC "Uryupinsky MEZ"

Raw materials and materials are supplied to OJSC "Uryupinsky MEZ" from suppliers, accountable persons who purchased materials in cash, from the write-off of worn-out fixed assets, own production.

To fulfill the production program, Uryupinsky MEZ OJSC determines the need for material resources and purchases or produces them. For the supply of materials, OJSC "Uryupinsky MEZ" concludes contracts with suppliers that define the rights, obligations and responsibilities of the parties for the supply of products.

Control over the implementation of the plan for material and technical support under contracts, the timeliness of receipt and posting of materials is carried out by the department of material and technical supply. For this purpose, the department maintains statements (machines) of the operational record of the implementation of supply contracts. They note the fulfillment of the terms of the supply agreement for the range of materials, their quantity, price, shipment time, etc. The accounting department monitors the organization of this operational accounting.

Materials arriving at OJSC "Uryupinsky MEZ" are drawn up with accounting documents in the following order.

Along with the shipment of products, the supplier sends the buyer settlement and other accompanying documents - a payment request (in duplicate: one directly to the buyer, the other through the bank), consignment notes, a receipt to the railway bill of lading, etc. Settlement and other documents related to the receipt materials are sent to the accounting department, where the correctness of their registration is checked, after which they are transferred to the responsible procurement officer.

In the procurement department, according to incoming documents, they check the compliance of the volume, assortment, delivery time, prices, quality of materials and other contractual conditions. As a result of such a check, on the settlement or other document itself, a mark is made about full or partial acceptance (consent to payment). In addition, the supply department monitors the arrival of goods and their search. For this purpose, the supply department maintains a Register of incoming goods, which indicates: registration number, date of entry, supplier name, date and number of the transport document, number, date and amount of the invoice, type of cargo, number and date credit slip or the act of acceptance of the request for tracing the cargo. In the notes, a note is made about payment of the invoice or refusal of acceptance.

Verified payment requests from the supply department are transferred to the accounting department, and the receipts of transport organizations - to the forwarder for receiving and delivering materials.

The freight forwarder accepts the arrived materials at the station according to the number of places and weight. If he detects signs that raise doubts about the safety of the cargo, he may require the transport organization to check the cargo. In the event of a lack of space or weight, damage to containers, damage to materials, a commercial act is drawn up, which serves as the basis for filing claims against the transport organization or supplier.

To receive materials from the warehouse of nonresident suppliers, the forwarder is given an outfit and a power of attorney, which indicate a list of materials to be received. When accepting materials, the forwarder makes not only quantitative, but also qualitative acceptance.

The freight forwarder delivers the received goods to the warehouse of OJSC “Uryupinsky MEZ” and hands them over to the warehouse manager, who checks the conformity of the quantity and quality of the material with the supplier's invoice. The materials accepted by the storekeeper are drawn up with receipts. The receipt order is signed by the warehouse manager and the forwarder.

Material values \u200b\u200bcome in the appropriate units of measurement (weight, volume, linear, numerical). If materials are received in one unit and consumed in another, then they are counted simultaneously in two units of measure.

In the absence of discrepancies between the supplier's data and the actual data, it is allowed to capitalize materials without issuing a receipt note. In this case, a stamp is affixed on the supplier's document, the prints of which contain the main details of the receipt order. At the same time, the number of primary documents is reduced.

In cases where the quantity and quality of the materials arrived at the warehouse do not correspond to the supplier's invoice data, the acceptance of materials is made by commissions and an act of acceptance of materials is drawn up, which serves as the basis for filing a claim with the supplier. The commission should include a representative of the supplier or a representative of a disinterested organization. The act is also drawn up when accepting materials received at the enterprise without a supplier's invoice (unbilled deliveries).

If the transportation of materials is carried out by road, then the consignment note, which is drawn up by the consignor in four copies, is used as the primary document: the first of them serves as the basis for writing off the materials from the consignor; the second - for posting materials by the recipient; the third - for settlements with the trucking organization and is an attachment to the invoice for payment for the transportation of valuables; the fourth is the basis for accounting for transport work and is attached to the waybill. The consignment note is used as an incoming document from the buyer in the absence of a discrepancy between the number of goods received and the data of the waybill. If there is such a discrepancy, the acceptance of materials is drawn up with an act of acceptance of materials.

Receipt of self-made materials, production waste at the warehouse is drawn up with single or multi-line invoices, which are issued by the delivery shops in two copies: the first is the basis for writing off materials from the delivery shop, the second is sent to the warehouse and used as an incoming document. The materials obtained from the dismantling and dismantling of buildings and structures are accounted for on the basis of an act on the posting of material assets received during the dismantling and dismantling of buildings and structures.

Accountable persons purchase materials from trade enterprises, from other enterprises and cooperatives, on the collective farm market or from the population for cash. The document confirming the cost of the purchased materials is a commodity invoice or an act (certificate) drawn up by the accountable person, in which he sets out the content of the business transaction indicating the date, place of purchase, name and quantity of materials and price, as well as the data of the seller's passport. The act (certificate) is attached to the accountable person's advance report.

Documenting the consumption of inventories. Materials are released from the warehouse of OJSC "Uryupinsky MEZ" for production consumption, household needs, on the side, for processing and in order to sell excess and illiquid stocks.

To ensure control over the expenditure of materials and its correct documentary registration, OJSC "Uryupinsky MEZ" carries out the appropriate organizational measures. An important condition for controlling the rational use of materials, for example, is their rationing and release based on established limits. Limits are calculated by procurement departments based on data from the planning department on the volume of production and rates of material consumption per unit of production.

All services of the enterprise must have a list of officials who have been granted the right to sign documents for the receipt and release of materials from the warehouse, as well as issue a permit to export them from the enterprise. Dispensed materials must be accurately weighed, measured and counted.

The procedure for documenting the release of materials depends, first of all, on the organization of production, the direction of consumption and the frequency of their release.

The consumption of materials released into production and for other needs is daily drawn up with limit-fence cards. They are written out by the planning department or the supply department in duplicate for one or more types of their materials, as a rule, for a period of 1 month. Quarterly and semi-annual limit pick-up cards with detachable monthly coupons for actual vacation can be used. They indicate: the type of operations, the number of the warehouse issuing the materials, the receiving workshop, the code of costs, the item number and name of the issued materials, the unit of measure and the limit of the monthly consumption of materials, which is calculated in accordance with the production program for the month and the current consumption rates.

One copy of the limit fence card is handed over to the recipient workshop, the other to the warehouse. The storekeeper writes down the quantity of the issued material and the rest of the limit in both copies of the card and signs on the card of the receiving workshop. The representative of the shop signs the receipt of materials in the card in the warehouse.

Issue of materials from warehouses is carried out within the established limit. Over-limit supply of materials and replacement of one material with another (in the absence of material in the warehouse) is drawn up with an extract of a separate requirement-invoice for replacement (additional issue of materials). When replacing in the limit-intake card of the material being replaced, an entry is made "Replacement, see requirement No. ___" and the rest of the limit is reduced. Materials not used in production and returned to the warehouse are recorded in the limit fence card without drawing up any additional documents.

The use of limit fence cards significantly reduces the number of one-time documents. Calculating limits and issuing limit fence cards on modern computers allows you to increase the validity of the calculated limits and reduce the complexity of drawing up cards.

If materials from the warehouse are released infrequently, then their release is drawn up with one- or multi-line requirements-invoices for material leave, which are issued by the receiving workshop in two copies: the first, with the receipt of the storekeeper, remains in the workshop, the second, with the receipt of the recipient - at the storekeeper ...

To account for the movement of materials within the enterprise, single-line or multi-line invoice requirements are used. The waybills are made by the financially responsible persons of the site that releases the values, in duplicate, one of which remains in place with the receipt of the recipient, and the second with the receipt of the person who releases the shop is transferred to the recipient of the values.

The release of materials to third-party organizations or farms of their enterprise located outside of it is issued with invoices for the release of materials to the side, which are issued by the supply department in duplicate on the basis of orders, contracts and other documents:

The first copy remains in the warehouse and is the basis for analytical and synthetic accounting materials,

The second is given to the recipient of the materials.

If the materials are released with subsequent payment, then the first copy also serves for the accounting department to issue settlement and payment documents.

When transporting materials by road, a consignment note is used instead of a waybill.

Instead of primary documents on material consumption, you can use material accounting cards. For this purpose, representatives of the recipient workshops sign for the receipt of materials in the cards themselves, which become, in this regard, vouchers. At the same time, a production cost code is put on the cards for the purpose of subsequent grouping of records by costing objects and cost items. This combination of consumable documents and material accounting cards reduces the amount of accounting work and strengthens control over the observance of warehouse stocks.

At small enterprises, the release of materials for the production of products and the provision of services is carried out without registration of special documents. The actually consumed materials by their types are reflected in acts or reports on the release and sale of finished products. Acts are drawn up, as a rule, every ten days by an employee of the enterprise responsible for the acceptance, storage and sale of products. After approval by the head of the enterprise, the act serves as the basis for writing off the relevant materials.

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

2.3 Syntheticand analytical accounting of refineries inOJSC "Uryupinsky MEZ"

Accounting of materials in OJSC "Uryupinsky MEZ" is carried out on account 10 "Materials".

Accounting of materials in the warehouse and in the accounting department of OJSC "Uryupinsky MEZ". Material assets come to OJSC "Uryupinsky MEZ" from suppliers on the basis of concluded supply contracts. Suppliers of material values \u200b\u200bsimultaneously with the shipment of products send accompanying documents (invoices, waybills) to the buyer. The received values \u200b\u200bare handed over to the warehouse by an authorized person or a representative of the supply (marketing) department against the receipt of the warehouse manager on the accompanying documents. A standard agreement on full liability must be concluded with the head of the warehouse (storekeeper). In the absence of the position of a warehouse manager, his duties can be applied to any employee of the organization with his consent and with the obligatory conclusion of an agreement on material liability. A storekeeper can be relieved of his post not only after a complete inventory of inventory items and their transfer under an act.

Upon receipt of materials from suppliers, the warehouse manager checks the compliance of the actual quantity with the data in the accompanying documents of the supplier. If there are no discrepancies, then the warehouse manager writes out receipts (form No. M - 4) for the entire amount of incoming material assets in one copy for each type of materials on the day they are received. Receipt slip forms are issued to the warehouse manager in a pre-numbered form. You can receive material assets without issuing a receipt note if there is no discrepancy between the actually accepted amount of material assets and the amount indicated in the accompanying documents of the supplier. In this case, the warehouse manager puts a stamp on the supplier's document, the imprint of which contains the same details as in the receipt voucher.

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thesis, added 03/21/2009

Inventories, their classification and assessment. Features of accounting of inventories in JSC "Livensky plant of fire-fighting engineering", improvement of control over the effectiveness of their use.

thesis, added 08/11/2011

Theoretical provisions of the order of assessment and organization of accounting of inventories. Calculation of the optimal value of inventories in OOO "Avantage". Determining Economic Order Sizing: The Wilson Model.

term paper added 01/21/2014

Essence, regulation and problems of assessing inventories in accounting. Analysis of the accounting system of inventories in RegionStroyMontazh LLC. Control over production resources.

thesis, added 06/21/2014

Inventories, their classification and assessment. The value and objectives of inventory accounting. Analysis of accounting and use of material resources, development of guidelines for improving accounting at the enterprise OJSC "LZPM".

Accounting for inventories at enterprises of the Russian Federation is carried out in accordance with the Accounting Regulations "Accounting for inventories" PBU 5/01, approved by order of the Ministry of Finance of the Russian Federation of June 9, 2001. No. 44n.

Assets are accepted as inventories:

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

Intended for sale;

Used for the management needs of the organization.

Figure 1.2.1 shows the grouping of inventories.

Figure 1.2.1 - Types of groupings of inventories

Finished products are part of the inventories intended for sale (the end result of the production cycle, assets finished by processing (packaging), the technical and quality characteristics of which comply with the terms of the contract or the requirements of other documents, in cases established by law).

The goods are part of inventories acquired or received from other legal or natural persons and held for sale.

The accounting unit for inventories is chosen by the organization independently in such a way as to ensure the formation of complete and reliable information about these stocks, as well as proper control over their availability and movement. Depending on the nature of inventories, the order of their acquisition and use, a unit of inventories can be a stock number, batch, homogeneous group, etc.

In the production process, materials are used in different ways. Some of them are completely consumed in the production process (raw materials and materials), others only change their shape (lubricants, paints), others enter the product without any external changes (spare parts), the fourth only contribute to the manufacture of products, not are included in their mass or chemical composition.

According to the official definition, material resources are assets (property):

a) used as raw materials, materials, etc. in the manufacture of products, performance of work and provision of services intended for sale;

b) used for the management needs of the organization.

From this definition it follows that material resources are used, as a rule, as objects of labor in the production process. They are entirely consumed in each production cycle and completely transfer their value to the cost of products manufactured, work performed, services rendered.

For the proper organization of accounting for inventories, scientifically based classification, assessment and selection of a unit of account are important.

Based on the above, in table 1.2.1, we will consider in more detail the grouping of materials depending on their purpose and use in the production process.

Table 1.2.1. Types and essence of materials

	Definition
Raw materials and basic materials	Items of labor from which the product is made and which form the material basis of the product
Supporting materials	Materials used for air. on demand and basic materials or for service. and care of tools
Floor. own production.	Materials, pros. certain stages of processing, but not a finished product, i.e. form its basis
Returnable waste	Remains of raw materials, materials, semi-finished products and other types of material resources formed in the process of manufacturing products (works, services), which have completely or partially lost their consumer qualities and therefore are used with increased costs or are not used at all for their intended purpose
Container and container materials	Items of labor used for packaging, storing and transporting materials and products.
	Subdivided into economic (residential heating), technological, motor
Spare parts	Serve for the repair and replacement of worn parts of machinery and equipment
Construction Materials	Materials used in construction and installation worksah for the manufacture of building parts, for the erection and decoration of structures and parts of buildings and structures, as well as material values \u200b\u200bfor the needs of construction

These classifications are used to construct synthetic and analytical accounting.

However, this grouping is not enough for comprehensive control over the state, movement of materials, therefore, within each group, material values \u200b\u200bare further subdivided into types, varieties, brands. In addition, as already noted, it is important to determine the unit of accounting for material values.

Inventory accounting establishes that an item number is selected as an accounting unit, which is developed by the organization in the context of names and (or) homogeneous groups (types), i.e. every kind, grade, size of materials.

Therefore, it is necessary to classify materials for each: name; mind; size; grade; brand; profile, into which the above groups are divided.

Nomenclature - a systematized list of names of materials, semi-finished products, spare parts, fuel and other material values \u200b\u200bused at this enterprise.

The document "Nomenclature of material assets" must contain the following information about each material:

1. Technically correct name;

2. Full description (brand, grade, size, unit of measurement, etc.);

3. The nomenclature number is a conventional designation (unique) that essentially replaces the listed features.

The inventory price of each type of materials is indicated in the nomenclature, then it is called the nomenclature-price tag. The nomenclature-price tag is intended for rationing, planning and accounting of inventories.

Thus, a clear classification (grouping) of material values \u200b\u200baccording to certain characteristics and the choice of an accounting unit are necessary for the timely and correct organization of accounting for inventories, both in the warehouse and in the accounting department.

For the correct organization of the accounting of inventories, scientifically based classification, assessment and selection of a unit of account are important.

Production stocks are divided into several groups that allow you to determine the place of these stocks in the production process: raw materials and basic materials, auxiliary materials, purchased semi-finished products, returnable waste, fuel, containers and container materials, inventory and household items.

Raw materials are the original product that has not undergone primary processing. It includes products of the mining industry (ore, coal, gas, etc.) and agricultural products (milk, seeds, sugar beets, etc.). Basic materials are the products of the manufacturing industry obtained during the processing of raw materials (metal, sugar, etc.). Purchased semi-finished products or semi-finished products of our own production are materials that have passed certain stages of processing, but have not yet become finished products. Auxiliary materials serve to impart certain qualities to the created product (paints, varnishes, etc.). They can also be used to ensure normal production process conditions (lighting, heating), maintenance of production equipment (lubricants and cleaning materials), etc.

Recyclable waste - materials left over after use that have lost all or part of their original consumer qualities (scrap metal, scraps of fabric). From the group of auxiliary materials, fuel, containers and container materials, spare parts are separately distinguished due to the peculiarity of their use. Inventory, tools, household accessories are considered not as objects, but as means of labor. This determines the peculiarities of not only the organization of their accounting in the process of procurement and putting on the balance sheet, but also the repayment of the initial cost. They are used as a means of labor for no more than 12 months or a normal operating cycle if it exceeds 12 months (inventory, tools, etc.)

This classification of inventories is based on their nomenclature - a systematized list of material assets developed by the enterprise based on industry characteristics and the established practice of their accounting. It provides for groups, within which individual names of materials are indicated by brands, sizes, grades, under a certain code (cipher) and in the appropriate unit of measurement.

The code assigned to a specific name of materials is its stock number. It is assigned when this material is accepted for accounting and consists of seven or eight digits: the first two are a synthetic account, the third is a subaccount, the next one or two are a group of materials. The remaining two or three digits reveal additional features of the characteristics of this type of material.

The specified classifications of inventories are used to construct synthetic and analytical accounting, as well as to compile state statistical observation (report) on balances, receipt and consumption of raw materials and materials in production and operational activities.

Assessment of material assets is carried out as follows: inventories are accepted for accounting at their actual cost. The actual cost of inventories purchased for a fee is the amount of the organization's actual acquisition costs, excluding value added tax and other recoverable taxes.

The actual costs of acquiring inventories include:

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;

Non-refundable taxes paid in connection with the acquisition of a unit of inventories;

Fees paid to the intermediary organization through which the inventory was purchased;

Costs for procurement and delivery of inventories to the point of use, including insurance costs. These costs include, in particular, the cost of procurement and delivery of inventories;

The costs of maintaining the procurement and warehouse division of the organization, the costs of transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories established by the contract; accrued interest on loans provided by suppliers (commercial loan); interest on borrowed funds accrued prior to acceptance for accounting of inventories, if they are attracted to purchase these inventories;

The cost of bringing inventories to a state in which they are suitable for use for the planned purposes. These costs include the costs of the organization for additional work, sorting, packing and improving the technical characteristics of the received stocks, not related to the production of products, performance of work and provision of services;

Other costs directly related to the purchase of inventories.

General business and other similar expenses are not included in the actual costs of acquiring inventories, unless they are directly related to the purchase of inventories. The actual costs of acquiring inventories are determined (decreased or increased) taking into account the amount differences arising before the acceptance of inventories for accounting in cases where payment is made in rubles in an amount equivalent to an amount in foreign currency (conventional monetary units) ...

The actual cost of inventories also includes the organization's actual costs of delivering inventories and bringing them to a condition suitable for use.

Assessment of inventories, the cost of which upon acquisition is expressed in foreign currency, is carried out in rubles by recalculating the amount in foreign currency at the exchange rate of the Central Bank of the Russian Federation in effect on the date the inventories were accepted for accounting.

Determination of the actual cost of material resources written off for production is allowed to be made by the following methods of inventory estimation: at the cost of each unit; at the average cost; at the cost of the first purchases in time (the FIFO method is a method of accounting for inventories, in accordance with which inventories are recorded in monetary terms at the price of the first batch of these goods received.

The first and second methods of assessing material resources are traditional for domestic accounting practice. During the reporting month, material resources are written off for production (as a rule, at discount prices), and at the end of the month, the corresponding share of deviations of the actual cost of material resources from their cost at book prices is written off.

With the FIFO method, the rule is applied: the first batch for receipt - the first for expense. This means that regardless of which batch of materials is released into production, materials are first written off at the price (cost) of the first purchased batch, then at the price of the second batch, etc. in order of priority until the total material consumption for the month is received.

The use of these methods for assessing material resources orients the enterprise to the organization of analytical accounting of materials for individual parties (and not only for types of materials). You can estimate the materials consumed by calculation using the following formula:

P is the cost of materials consumed;

He and Ok - the cost of the initial and bed residues of materials;

P - admission for the month.

Evaluation of inventories at the end of the reporting period is made depending on the accepted method of evaluating inventories at their disposal (except for goods recorded at sales value).

Along with the determination of a fixed discount price, it is very important to establish a unit of accounting for material assets. Each type, grade, brand, size of materials can be such a unit, i.e. each item number, each batch, homogeneous group, etc. The unit of accounting for material values \u200b\u200bis chosen by the organization independently. It must ensure the formation of complete and reliable information about inventories, proper control over their availability and movement.

Thus, inventories are accepted for accounting at their actual cost. At the same time, the definition of the actual cost depends on the order of receipt of stocks in the organization, namely: the acquisition of inventories for a fee, the production of the organization on its own, making a contribution to the authorized (pooled) capital of the organization, by receiving a donation under a donation agreement or free of charge, in as a result of the disposal of fixed assets and other property obtained as a result of operations under contracts providing for the fulfillment of obligations by non-monetary funds. At present, the Russian legislation does not provide for the revaluation of material assets accounted for in assets in circulation.

Inventories are various material elements of production that are used as objects of labor in the production cycle and completely transfer their value to the cost of production.

The main tasks of accounting for inventories are control over the safety of values, compliance of warehouse stocks with standards, fulfillment of supply plans with materials, compliance with production consumption standards; identification of the actual costs associated with the procurement of materials; Correct distribution of the cost of materials used in the production of costing objects.

Inventories are accounted for in accordance with the procedure established by the Regulations on accounting and bookkeeping in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, Regulations on accounting "Accounting for inventories" (PBU 5/01), as well as the Instruction on the Application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

According to PBU 5/01, inventories are defined as a part of property intended for use in the manufacture of products, performance of work and provision of services, used to manage an organization; held for sale.

Finished goods are defined as the portion of inventory held for sale. It is the final product of the production process: its processing and assembly have been completed, its technical and quality characteristics comply with the terms of the contract and the requirements of the standards established by the legislation of the Russian Federation.

Goods - a part of inventories purchased from the outside and intended for sale (resale) without additional processing.

Thus, PBU 5/01 regulates almost completely the accounting of current tangible assets, combining them with the concept of inventories.

Inventories become available for external sale after processing or other use in the manufacturing process and in the management of the organization. As a rule, such material values \u200b\u200bcan only be applied once.

Inventories can be conditionally combined into six main classification groups:

1) raw materials and materials - for accounting for raw materials, basic and auxiliary materials, purchased components for semi-finished products, containers and container materials, fertilizers, medicines, other material values, including materials transferred for processing by third parties;
2) fuel - for accounting for solid fuel, oil products, lubricants, gaseous fuel in containers, and other types of energy materials;
3) spare parts - for accounting of parts, assemblies and assemblies used for the repair of all types of machines, equipment and devices, including the exchange fund of assemblies and assemblies at specialized repair enterprises, automobile rubber and other valuables;
4) inventory and household accessories - for accounting for reusable material objects, which, according to the signs of materiality, are inappropriate to take into account in the structure of the organization's fixed assets: small tools and inventory, overalls, small furniture and household accessories, low-value office equipment, etc.;
5) containers and container materials - items used for packaging, transportation, storage of various materials and products (boxes, boxes, bags, etc.);
6) construction Materials - materials used in the process of construction and installation work (brick, cement, sand, paints, etc.).
7) returnable materials (wastes) of production are the remnants of raw materials and materials formed in the process of their processing into finished products, which have completely or partially lost the consumer properties of the initial raw materials.

According to the methodological guidelines for the accounting of inventories, inventories are accepted for accounting at their actual cost. The actual cost of inventories purchased for a fee is the amount of the organization's actual acquisition costs, excluding value added tax and other reimbursed taxes (except as provided by the legislation of the Russian Federation).

PBU 5/01 determines that the actual costs of purchasing materials include:

- amounts paid, in accordance with the contract, to the supplier, seller of values;
- amounts paid by organizations for information and consulting services related to the acquisition of inventories;
- customs duties and other similar payments;
- non-refundable taxes paid in connection with the acquisition of a unit of inventories;
- remuneration paid to the intermediary organization through which the inventories were purchased;
- costs for procurement and delivery of inventories to the place of their use: for payment of transport services; for insurance; for the maintenance of procurement and warehouse personnel of the organization; interest on a commercial loan.

These costs include, in particular, the costs of procurement and delivery of inventories, costs of maintaining the organization's procurement and storage apparatus, costs of transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories, established by the contract, the cost of paying interest on loans from suppliers (commercial credit), etc. expenses. Organizations can also include in these costs the costs of paying interest on borrowed funds if they are associated with the purchase of inventories and are made before the date of capitalization of inventories in the warehouses of the organization;

Other costs directly related to the purchase of inventories.

General business and other similar expenses are not included in the actual costs of acquiring inventories, unless they are directly related to the purchase of inventories.

The actual cost may include the costs of bringing the inventories to a state in which they are suitable for use for the planned purposes (the cost of operations to refine and improve the technical characteristics of inventories not related to the production of products, performance of work, provision of services).

Inventories are reflected in the accounting accounts in monetary value, which becomes more complicated with the development of market relations. Market prices are subject to fluctuations, they "float", they change, therefore, the cost of inventories also changes, which affects the value of cost and profit indicators in the current estimate.

Assessment of inventories can be carried out: at the actual cost of purchase, which is determined as a weighted average; at purchase prices; at discount prices with the definition of deviations of the latter from the actual cost of purchases; at market prices prevailing at the reporting date. In domestic accounting, an estimate is mainly used at the actual cost, which reflects the real costs of the enterprise for the purchase of inventories.

The accounting methodology allows you to apply various methods of assessing material assets and reflect in the balance sheet the company's losses caused by changes in market prices for the available inventories.

The actual procurement cost of material assets arriving at the enterprise is made up of the invoice value paid to the supplier upon purchase, and transportation and procurement costs. Transportation and procurement costs vary depending on the size of the consignment, the geography of the suppliers, the type of transport used, the method of loading and other factors. The invoice value of material assets also changes. Therefore, in practice, the actual procurement cost is determined as the weighted average (SPS) for all received batches, taking into account the actual supply conditions for the reporting period according to the formula:

SPS \u003d (Co + Cs) / (Co + Ks),

Where: Co - the actual cost of the balance of material resources at the beginning of the month;

Сз - the actual cost of material resources harvested in the reporting month;

Ko - the amount of material resources at the beginning of the month;

Кз - the amount of material resources harvested in a month.

The definition of "purchase prices" is ambiguous. These can be negotiated prices with discounts and surcharges. Purchase prices include invoice prices, which are determined by agreement with the inclusion of the cost of various additional services, transportation costs.

Discount prices are used to facilitate and simplify the technical procedure for assessing material values. For each type of inventories registered in the nomenclature of the price tag, a valuation price is calculated for the current estimate of their movement. The actual cost of material assets as of the reporting date is determined at accounting prices adjusted for the percentage of deviation of the actual costs of their procurement and acquisition from the cost of these assets at accounting prices.

Book prices should be reviewed periodically to ensure that they reflect, as far as possible, the true value of inventories. In an inflationary environment, accounting prices should be revised several times a year. In all cases, such revisions must be carried out on the 1st day of the next month or quarter.

To determine the actual cost of material assets when transferring them to production, it is necessary to determine the deviation of the actual cost from their value at accounting prices. This variance is shown for individual stock groups. The only exceptions are expensive and especially scarce materials that are used in a limited range; in this case, accounting for deviations must be kept for certain types of stocks with their attribution directly to the cost of production.

The amounts of deviations are determined by groups (types) of inventories by comparing the actual cost of the inventory received during the month and their balance at the beginning of the month with their cost at discount prices.

To calculate the actual cost of materials released from the warehouse to production, determine the average percentage of deviations. The absolute sum of the variances is then calculated.

The average percentage of deviations is calculated using the formula:

H Wed \u003d (O o + T o.): (O z. + T z.) X 100%,

О о - initial balance of deviations

T about. - current receipt of deviations

About z - the initial balance of stocks

T z - current receipt of reserves

The absolute sum of the deviations is found by the formula:

AB \u003d H cf x W pr,

Z pr. - the cost of stocks released into production at discount prices.

FIFO is a method of valuing material assets at their original cost. When it is applied the rule: the first batch on arrival - the first on the expense " the consumption of material assets is estimated at the cost of their acquisition in a certain sequence: first, the cost of material assets is written off as an expense at the price of the first purchased batch, then the second, third, etc. The valuation procedure does not depend on the actual sequence of expenditure of the received materials.

LIFO is a method of assessment based on replacement cost (current prices) according to the rule: “the last batch for arrival - the first for consumption”, i.e. material assets issued from the warehouse are valued at the cost of the last purchase, then the previous one, etc., although in fact the movement in the warehouse may be different.

Methods for evaluating materials can be applied in organizations subject to two restrictions:

1) the chosen method is fixed in the accounting policy and is valid throughout the entire reporting (financial) year;
2) the method should be the same for a group (type) of materials (spare parts, fuel, etc.).

The cost of consumed material assets and the value of the remainder, estimated by different methods, differ, which follows from the sequence of inclusion in the calculation of purchase prices for different consignments of material assets. Assessment of material assets using the FIFO and LIFO methods requires the organization of analytical accounting not only by the types of material assets, but also by the receipt lots, if the purchase prices for them change. This complicates accounting and increases its labor intensity.

The study of the calculation technique using these two methods allows us to conclude that the assessment of material values \u200b\u200bcan be carried out without batch accounting if we apply the balance method of assessing the materials used according to the formula

P \u003d H + P - K

where P is the cost of the spent material assets;

H, K - the cost of the initial and final balance of material assets;

P is the value of the material assets received.

When accepting for accounting the inventories contributed to the account of the contribution to the authorized (pooled) capital of the organization, the actual cost of the assets received 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. So, the Federal Law of December 26, 1995 No. 208 - FZ "On Joint Stock Companies" and the Federal Law of February 8, 1998 No. 14-FZ "On Limited Liability Companies" established that if the size of the contribution to the authorized capital exceeds 200 minimum wages, then the monetary inventory estimates must be validated by an independent appraiser.

Inventories received by the organization free of charge are evaluated at the date of their capitalization at market value.

Materials received in the process of liquidation of fixed assets or repairs are recorded at their possible sale price - market value.

Materials identified in the course of their inventory as unaccounted for are reflected in the accounting at market value.

60. The accounting of inventories is carried out in accordance with the Accounting Regulations "Accounting for inventories" (PBU 5/01), approved by the Order of the Ministry of Finance of the Russian Federation of 09.06.2001 N 44n, and Methodological guidelines for accounting of material and production stocks approved by Order of the Ministry of Finance of the Russian Federation of December 28, 2001 N 119n, as well as Methodological Recommendations for the accounting of inventories in agricultural organizations, approved by Order of the Ministry of Agriculture of the Russian Federation of January 31, 2003 N 26.

Inventories are reflected in accounting on the basis of the Chart of accounts for the financial and economic activities of enterprises and organizations of the agro-industrial complex and Methodological recommendations for its application, approved by Order of the Ministry of Agriculture of the Russian Federation of June 13, 2001 N 654.

Raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, spare parts, containers used for packaging and transportation of products (goods), and other material values \u200b\u200bare reflected in the balance sheet at the purchase price (historical cost) or market value, if it is below the historical one.

Inventories in accounting are reflected at the actual cost of their purchase (procurement) or book prices.

To summarize information on the availability and movement of raw materials, materials, spare parts, inventory and household accessories, containers, etc. belonging to the organization. values \u200b\u200b(including those in transit and processing) account 10 "Materials" is intended. Materials are taken into account on account 10 "Materials" at the actual cost of their purchase (procurement) or discount prices. Agricultural organizations, products of their own production of the reporting year, reflected in account 10 "Materials", during the year (before drawing up the annual accounting estimate) are accounted for at the planned cost. After drawing up the annual accounting estimate, the planned cost of materials is adjusted to the actual cost.

Depending on the adopted accounting policy of the organization, the receipt of materials may be reflected:

Using account 10 "Materials" and the assessment of materials on account 10 at the actual cost;

Using account 10 "Materials", account 15 "Procurement and purchase of material assets", account 16 "Deviation in the cost of materials" with the assessment of materials on account 10 "Materials" at discount prices.

In the first case, the capitalization of materials is reflected by an entry on the debit of account 10 "Materials" and the credit of accounts 60 "Settlements with suppliers and contractors", 20 "Main production", 23 "Auxiliary production", 71 "Settlements with accountable persons", etc. depending on where these or those values \u200b\u200bcame from, and on the nature of the costs of procurement and delivery of materials to the organization.

In the second case, the posting of materials actually received by the organization is reflected by an entry on the debit of account 10 "Materials" and credit of account 15 "Procurement and purchase of materials" at discount prices. When accounting for materials at book prices, the difference between the value of valuables at these prices and the actual cost of their purchase (procurement) is reflected in account 16 "Deviations in the value of material assets".

To summarize information about the presence and movement of young animals belonging to the organization; adult fattening and feeding animals; birds; animals; rabbits; families of bees; animals handed over to citizens for growing under contracts, as well as livestock received from the population for sale, account 11 "Animals for growing and fattening" is intended.

Material assets accepted for safekeeping are taken into account on off-balance account 002 "Inventories accepted for safekeeping". Raw materials and materials of the customer accepted by the organization for processing (tolling raw materials), but not paid for, are recorded on the off-balance sheet account 003 "Materials accepted for processing".

61. The procedure for determining the discount price of purchased materials is provided for by subparagraphs 89 - 93 of paragraph 3 of the Methodological Recommendations for the accounting of inventories in agricultural organizations, approved by Order of the Ministry of Agriculture of the Russian Federation dated January 31, 2003 N 26.

Discount prices are developed on the basis of suppliers' prices set in the respective price lists or other public sources, transport tariffs, trade margins and costs for the delivery of material values \u200b\u200bto the organization. In this case, deviations from fixed fixed accounting prices are separately taken into account.

The following can be used as discount prices for materials:

a) the planned cost (planned and estimated prices). In this case, deviations of the contractual prices from the planned and calculated ones are taken into account as part of the transport and procurement costs. Planned and estimated prices are developed and approved by the organization in relation to the level of the actual cost of the relevant materials. They are intended for use within an organization;

b) negotiable prices. In this case, other costs included in the actual cost of materials are accounted for separately as part of transport and procurement costs;

c) the actual cost of materials according to the data of the previous month or reporting period (quarter, year). In this case, deviations between the actual cost of materials of the current month and their book price are taken into account as part of transport and procurement costs;

d) the average price of the group. In this case, the difference between the actual cost of materials and the average price of the group is taken into account as part of transportation and procurement costs. The average price of a group is a type of the planned estimated price (planned cost). It is established in cases where the nomenclature numbers of materials are consolidated by combining several sizes, grades, types of homogeneous materials with insignificant fluctuations in prices into one nomenclature number. Moreover, in the warehouse, such materials are accounted for on one card.

The deviations of the planned cost (planned and calculated prices) and average prices from market prices should not exceed, as a rule, ten percent.

When setting registration prices in agricultural organizations, the following should be borne in mind:

a) agricultural products and harvested materials of own production of the current year, until the actual cost is determined at the end of the year, are accounted for at the planned cost of production and procurement, products of previous years - at actual, purchased - at actual acquisition costs (including delivery costs to an agricultural organization);

b) spare parts and repair materials, fuel and lubricants, biological products, medicines and chemicals, tools and small inventory, mineral fertilizers, solid fuel, building materials supplied to agricultural organizations with sharply different transport and procurement costs are accounted for at estimated prices, established on the basis of supplier prices, trade margins, transport tariffs, costs of delivering material assets to an agricultural organization.

62. According to clause 5 of the Accounting Regulations "Accounting for inventories" (PBU 5/01), approved by Order of the RF Ministry of Finance dated 09.06.2001 N 44n, inventories are accepted for accounting at their actual cost. The actual cost of inventories purchased for a fee is the amount of the organization's actual acquisition costs, excluding VAT and other recoverable taxes (except as provided for by the legislation of the Russian Federation). The actual cost of inventories includes the amounts determined in accordance with paragraph 6 of PBU 5/01.

Purchased material assets, as a rule, are accounted for at the actual cost, which consists of the cost indicated in the invoices of suppliers and transportation and procurement costs. In the current accounting (analytical and warehouse) during the reporting period, if necessary, they are valued at accounting prices.

An organization in its accounting policy must establish a specific option for accounting for transport and procurement costs (TOR) by:

Transfer of TZR to a separate account 15 "Procurement and purchase of material assets", according to the settlement documents of the supplier;

Transfer of TZR to a separate sub-account to account 10 "Materials";

Direct (direct) inclusion of TZM in the actual cost of the material (attachment to the contractual price of the material, attachment to the monetary value of the contribution to the authorized capital contributed in the form of inventories, attachment to the market value of materials received free of charge, etc.).

Direct (direct) inclusion of TZR in the actual cost of material is advisable in organizations with a small range of materials, as well as in cases of significant importance of certain types and groups of materials.

Clause 13 of PBU 5/01 reflects the specifics of accounting for transport and procurement costs for enterprises engaged in trading activities. Such organizations may include the costs of procurement and delivery of goods to central warehouses (bases), incurred prior to their transfer to sale, can be included in sales costs, i.e. at distribution costs.

If the accounting policy of the trade organization determines that the costs of procurement and delivery of goods are attributed to distribution costs, it is also necessary to indicate the procedure for writing off these costs.

Goods purchased by an entity for sale are measured at their purchase price. The retailer is allowed to evaluate the purchased goods at the sales value with a separate allowance for markups (discounts).

Thus, the cost of goods purchased for further sale can be reflected in accounting in two ways:

At the purchase price using account 41 "Goods". When purchasing goods for import (including for commodity exchange transactions), the purchase value of incoming goods (materials, semi-finished products, equipment, etc.) is calculated based on their value provided for in the contract (agreement).

At sales prices (in addition to the cost of purchasing goods, they also include a trade margin), using account 41 "Goods" and account 42 "Trade margin" (used for retail organizations).

Accounting for goods for wholesale and retail trade is carried out on separate sub-accounts of account 41.

63. In accordance with subparagraphs 94-100 of paragraph 3 of the Methodological Recommendations on the accounting of inventories in agricultural organizations, approved by Order of the Ministry of Agriculture of the Russian Federation of January 31, 2003 N 26, when materials are released into production or otherwise disposed of, their assessment is made by one organization. from the following ways:

a) at the cost of each unit (in this way, stocks are estimated that cannot replace each other in the usual way or are subject to special accounting, for example, radioactive, explosives, and the like);

b) at the average cost;

c) according to the FIFO method (at the cost of the first materials to be purchased);

d) by the LIFO method (at the cost of the latest materials in time).

The application of any of the listed methods for a group (type) of materials should be carried out during the reporting year and is reflected in the accounting policy of the organization, based on the assumption of the sequence of application of accounting policies.

The use of methods for average estimates of the actual cost of materials released for production or written off for other purposes can be carried out in the following options:

Based on the average monthly actual cost (weighted estimate), the calculation of which includes the quantity and cost of materials at the beginning of the month and all receipts for the month (reporting period);

By determining the actual cost of the material at the time of its issue (rolling valuation), while the calculation of the average valuation includes the quantity and cost of materials at the beginning of the month and all receipts before the issue.

The use of rolling estimation should be economically justified and provided with appropriate computer facilities.

The option of calculating average estimates of the actual cost of materials should be disclosed in the accounting policy of the organization.

In the case of significant labor intensity of accounting work when evaluating materials according to the average cost method, the FIFO method and the LIFO method, it is allowed to accept for calculation only the contractual price of materials.

64. In accordance with clause 59 of the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n, finished products are reflected in the balance sheet at the actual or standard (planned) production cost, including costs associated with use in the production process of fixed assets, raw materials, materials, fuel, energy, labor resources, and other costs for the production of products or by direct cost items.

Thus, when forming the accounting policy of the organization of accounting for finished products, it is allowed to make a choice from the following assessment options:

At the actual cost;

At standard or planned cost;

Direct cost items.

Feed, seeds, finished products can be assessed during the current year in accounting and reporting also at accounting prices (planned cost) with the mandatory approval of this option in the accounting policy.

Accounting for agricultural products by their types is kept on accounts 10 "Materials", 43 "Finished products", 41 "Goods".

At the same time, agricultural products, the purpose of which is clearly defined when they are received from production (for example, some types of feed, seeds and planting material), come directly to the sub-accounts for accounting for the corresponding material values. Products, the purpose of which is not clearly defined, are recorded on account 43 "Finished products". After completing the additional work and determining the purpose of this product, part of it to be used as feed and seeds is attributed to account 10 "Materials", and transferred to public catering in its own trading network, to account 41 "Goods".

When accounting for finished goods on synthetic account 43 "Finished goods" at the actual production cost in analytical accounting, the movement of its individual items can be reflected at discount prices (planned cost, selling prices, etc.) with the allocation of deviations of the actual production cost of products from their cost at discount prices. Such deviations are accounted for by homogeneous groups of finished products, which are formed by the organization based on the level of deviations of the actual production cost from the cost at the accounting prices of individual products.

When writing off finished goods from account 43 "Finished goods", the amount of deviations of the actual production cost from the cost at prices accepted in analytical accounting relating to these products is determined by the percentage calculated based on the ratio of deviations to the balance of finished goods at the beginning of the reporting period and deviations in products received at the warehouse during the reporting month, to the cost of these products at discount prices.

The sum of deviations of the actual production cost of the finished product from its cost at accounting prices relating to the shipped and sold products is reflected in the credit of account 43 "Finished products" and the debit of the corresponding accounts with an additional or reversal entry, depending on whether they represent cost overruns or savings.

65. Special tools, special equipment and special clothing are accounted for in the manner prescribed in the Methodological Guidelines for the accounting of special tools, special devices, special equipment and special clothing approved by Order of the Ministry of Finance of the Russian Federation of December 26, 2002 N 135n.

Special tools and special devices - technical means with individual (unique) properties and designed to ensure the conditions for the manufacture (release) of specific types of products (performance of work, provision of services).

Special equipment - means of labor that are reused in production, which provide conditions for performing specific (non-standard) technological operations.

Special clothing - personal protective equipment for employees of the organization.

The structure of special tools and special devices includes: tools, dies, molds, molds, rolling rolls, model equipment, slipways, chill molds, flasks, plazo-template special equipment, other types of special tools and special devices.

Considered as special equipment:

Special technological equipment (chemical, metalworking, press-forging, thermal, welding, other types of special technological equipment) used to perform non-standard operations;

Control and test apparatus and equipment (stands, consoles, models of finished products, test installations) designed for adjustments, testing of specific products and delivery to the customer (buyer);

Reactor equipment;

For those types of special equipment, the useful life of which is directly related to the amount of products (works, services) produced, it is recommended to use the method of writing off the cost in proportion to the volume of products (works, services), for other types of special equipment - a linear method.

The cost of special tooling intended for individual orders or used in mass production is fully repaid at the time of transfer to production (operation) of the corresponding tooling.

The cost of special clothing, the service life of which, according to the issuance standards, does not exceed 12 months, is fully repaid at the time of its transfer (leave) to the employees of the organization and is debit the corresponding accounts for accounting for production costs.

The cost of other special clothing is redeemed in a linear manner based on the useful life of special clothing provided for in the standard industry norms for the free distribution of special clothing, special footwear and other personal protective equipment, as well as in the Rules for providing workers with special clothing, special shoes and other personal protective equipment. approved by the Resolution of the Ministry of Labor and Social Development of the Russian Federation of December 18, 1998 N 51 (registered with the Ministry of Justice of the Russian Federation on February 5, 1999, registration N 1700).

66. The goods shipped, the work handed over and the services rendered are reflected in the balance sheet at the actual (or standard (planned)) full cost, including, along with the production cost, the costs associated with the sale (sale) of products, works, services reimbursed by the contract (contract) at a price.

The difference between gross and production costs is the cost associated with the sale (including the cost of bringing the finished product to market). This means that in any case (including the option of accounting for finished goods at the planned cost), sales costs cannot be debited to the account of finished goods until the moment of their shipment. Another consequence arising from the cited requirements is that the term "total cost" cannot be applied to finished products in the organization (in the process of pre-sale preparation, waiting for shipment, as part of warranty or safety stocks, etc.) ...

The cost of finished products is formed in accordance with the requirements of paragraph 6 of the Accounting Regulations "Accounting for inventories" (PBU 5/01), approved by the Order of the Ministry of Finance of the Russian Federation dated 09.06.2001 N 44n, and the provisions of the Methodological

In addition to the cost formed on the relevant accounting accounts by the procedure established by the specified legislative and regulatory acts, an increase in the cost of finished products includes a part of the costs of maintaining the organization's procurement and storage apparatus, including the costs of remuneration of employees of the organization directly involved in procurement, acceptance, storage, the release of finished products, and deductions for social needs of these workers.