The transaction is accepted by the vendor invoice for the accepted raw material. The supplier's invoice for the delivered posting item has been paid. What is AK

1. Dt 20 "Main production" Kt 60 "Settlements with suppliers and contractors"

2. Dt 10 "Materials" Kt 60 "Settlements with suppliers and contractors"

3. Dt 60 “Settlements with suppliers and contractors” Kt 10 “Materials”

4. VAT paid to the supplier of materials is presented to the budget for offset with the execution of the following posting:

1. Dt 68 “Calculations on taxes and fees” Kt 19 “Value added tax on acquired values”

2. Dt 19 "Value Added Tax on Acquired Values" Kt 68 "Calculations on taxes and fees"

5. Acceptance for accounting of materials purchased by accountable persons is reflected in the posting:

1. Dt 10 "Materials" Kt 71 "Settlements with accountable persons"

2. Dt 71 “Settlements with accountable persons” Kt 10 “Materials”

Work in progress at the beginning of the month is reflected

1. According to the credit of account 20 "Main production"

2. According to the debit of account 20 "Main production"

3. According to the debit of account 25 "overhead costs"

7. The actual production cost of manufactured products is calculated by the formula:

1. Turnover on Debit account 20 + turnover on Credit account 20

2. Opening balance on account 20 + turnover on the debit of account 20 - turnover on the credit of account 20

3. Opening balance on account 20 + turnover on the debit of account 20 - closing balance on account 20

8. Account 20 "Main production" is: (select at least 2 answers):

1. Active

2. Passive

4. Costing

5. Operationally efficient

9. Account 90 "Sales" is:

1. Active

2. Passive

3. Collective distribution

4. Costing

5. Operationally efficient

10. On account 90 "Sales":

1. Income is reflected on the debit, and expenses on the loan

2. Expenses are reflected on the debit, and income on the loan

Posting Debit 90 Credit 44 corresponds to the transaction

1. The cost of goods sold is written off

2. Revenue from sales of products is reflected

3. Reflects the cost of selling products

4. The profit of the organization from the sale is determined

12. Recognition of revenue from the sale of products is reflected in the posting:

1. Dt 90 Kt 62

2. Dt 62 Kt 90

3. Dt 62 Kt 51

4. Dt 90 Kt 51

Account 19 "VAT on acquired values" is

1. Active

2. Passive

3. Active-passive

4. Collective distribution

5. Costing

6. Bessaldov.

TOPIC 6. DOCUMENTATION AND INVENTORY. TECHNIQUES AND FORMS OF ACCOUNTING

The topic is studied by students independently. The list of questions of the topic is given in the textbook for the course "Accounting", which is used as a basic (reference) abstract in the study of this course.

Knowledge of the issues of the topic is determined in the study of all other topics of the course, since documentation and inventory are elements of the accounting method that provide observation of its objects.

APPS

ANNEX 1 (Part 1)

CLASSIFICATION OF HOUSEHOLD EQUIPMENT BY COMPOSITION AND PLACEMENT
No. p / p	NAME OF GROUPS AND TYPES OF HOUSEHOLD MEANS	sum	sum	sum	total
	FIXED ASSETS
1.1	Earth
1.2	Buildings and constructions
1.3	cars and equipment
1.4	Vehicles
1.5	Computer Engineering
1.6	production inventory
1.7	Household inventory
	TOTAL
	INTANGIBLE ASSETS
2.1
2.2
	TOTAL
	INVESTMENTS IN NON-CURRENT ASSETS
3.1
3.2
	TOTAL
	LONG-TERM FINANCIAL INVESTMENTS
4.1
4.2
	TOTAL
	INVENTORIES
5.1	Basic materials
5.2	Auxiliary materials
5.3	Fuel and energy
5.4	Purchased semi-finished products
5.5	Spare parts
5.6	Components
5.7	Unfinished production
5.8	Finished products
5.9	Goods
5.10	Goods shipped
5.11	Future expenses
	TOTAL
	ACCOUNTS RECEIVABLE
6.1	Buyers and customers
6.2	Bills received
6.3	Accountable persons
6.4	Other debtors
	TOTAL
	SHORT-TERM FINANCIAL INVESTMENTS
7.1
7.2
	TOTAL
	CASH
8.1	Cash register
8.2	Settlement accounts
	TOTAL
	TOTAL

ANNEX 1 (Part 2)

CLASSIFICATION OF HOUSEHOLD RESOURCES BY SOURCES OF EDUCATION
No. p / p	NAME OF TYPES OF SOURCES	sum	sum	sum	total
	EQUITY
1.1	Authorized capital
1.2	Extra capital
1.3	Reserve capital
1.4
1.5	Special-purpose financing
1.6
1.7	revenue of the future periods
	TOTAL
	SOURCES OF BORROWING FUNDS
2.1	Bank loans over 12 months.
2.2	Bank loans for up to 12 months.
2.3	Loans over 12 months
2.4	Loans up to 12 months
2.5	Accounts payable:
	- suppliers and contractors
	- advances received
	- to the staff of the organization
	- to off-budget funds
	- taxes and fees
	- other creditors
	- founders on payment of income
	TOTAL
	TOTAL

APPENDIX 2

BALANCE SHEET (EDUCATIONAL SCHEME)

ASSETS	At the beginning of the reporting period	at the end of the reporting period
1. NON-CURRENT ASSETS
Intangible assets
fixed assets
Construction in progress
Long-term financial investments
Deferred tax assets
Other noncurrent assets
TOTAL FOR SECTION 1
2. CURRENT ASSETS
Stocks
including:
- raw materials, materials and other similar values
- animals for growing and fattening
- costs in work in progress
- finished products and goods for resale
- goods shipped
- Future expenses
- other stocks and expenses
Accounts receivable (for which payments are expected more than 12 months after the reporting date)
including:
- buyers and customers
- bills receivable
- other debtors
Accounts receivable (for which payments are expected within 12 months after the reporting date)
including:
- buyers and customers
- bills receivable
- calculations with accountable persons
- other debtors
Short-term financial investments
Cash
Other current assets
TOTAL FOR SECTION 2
BALANCE

LIABILITY	At the beginning of the reporting period	at the end of the reporting period
3. CAPITAL AND RESERVES
Authorized capital
Extra capital
Reserve capital
including:
- reserves formed in accordance with the law
- reserves formed in accordance with the constituent documents
Retained earnings (uncovered loss)
Special-purpose financing
TOTAL FOR SECTION 3
4. LONG-TERM LIABILITIES
Loans and credits
Other long-term liabilities
TOTAL FOR SECTION 4
5. SHORT-TERM LIABILITIES
Loans and credits within 12 months after the reporting date
Accounts payable
including:
- suppliers and contractors
- debt to the staff of the organization
- arrears of taxes and fees
- debt to state non-budgetary funds
- other creditors
Debts to participants (founders) for payment of income
revenue of the future periods
Reserves for future expenses
Other current liabilities
TOTAL FOR SECTION 5
BALANCE

APPENDIX 2a

Balance sheet

on

G.

Codes

OKUD form

Date (day, month, year)

Organization

according to OKPO

Tax identification number

TIN

Type of economic activity

according to OKVED

Organizational and legal form / form of ownership

according to OKOPF/OKFS

Unit of measurement: thousand rubles (million rubles)

by OKEI

384 (385)

Location (address)

On

For December 31

For December 31

Explanations 1

Name of indicator 2

d. 3

d. 4

d. 5

ASSETS

I. NON-CURRENT ASSETS

Intangible assets

Research and development results

Intangible search assets

Tangible Exploration Assets

fixed assets

Profitable investments in material values

Financial investments

Deferred tax assets

Other noncurrent assets

Total for Section I

II. CURRENT ASSETS

Stocks

Value added tax on acquired valuables

Accounts receivable

Financial investments (excluding cash equivalents)

Cash and cash equivalents

Other current assets

Total for Section II

BALANCE

On

For December 31

For December 31

Explanations 1

Name of indicator 2

d. 3

d. 4

d. 5

LIABILITY

III. CAPITAL AND RESERVES 6

Authorized capital (share capital, authorized fund, contributions of comrades)

Own shares repurchased from shareholders

(

) 7

(

)

(

)

Revaluation of non-current assets

Additional capital (without revaluation)

Reserve capital

Retained earnings (uncovered loss)

Total for Section III

IV. LONG TERM DUTIES

Borrowed funds

Deferred tax liabilities

Estimated liabilities

Other liabilities

Total for section IV

V. SHORT-TERM LIABILITIES

Borrowed funds

Accounts payable

revenue of the future periods

Estimated liabilities

Other liabilities

Section V total

BALANCE

“

”

G.

APPENDIX 3

Journal of registration of business transactions for the accounting period

Note

The journal of registration of business transactions is compiled on the basis of the initial data on business transactions made for a certain accounting period, in the order in which they are presented in the condition of the task.

At the same time, a systematic recording of business transactions in the accounts of accounting is carried out.

After the last business transaction is recorded in the Business Transactions Registration Journal, the total amount for the Journal is calculated by summing up the data presented in column 6.

APPENDIX 4

Turnover sheet (turnover balance) for synthetic accounting accounts for the period

Note

The turnover sheet contains all the accounts that were opened in the course of solving the problem in ascending order of their numbers.

The totals for each of the sections - Initial Balance, Turnovers and Final Balance - must be equal to each other.

The totals of debit and credit turnovers of all accounts must also be equal to the total amount calculated according to the Business Transactions Log.

APPENDIX 5

Form of analytical accounts opened for the synthetic account "Materials"

Debit	Credit
No. p / p	Qty	Price	Sum	No. p / p	Qty	Price	Sum
Sn
About. Dt				About CT
Sk				-	-	-	-

Note

Analytical accounts to synthetic accounts for settlements with suppliers and contractors, buyers and customers, accountable persons, etc. open in the usual way.

APPENDIX 6

Turnover sheet (turnover balance sheet) for analytical accounting accounts to synthetic settlement accounts for the accounting period

Turnover sheet (turnover balance sheet) for analytical accounting accounts to the synthetic account "Materials" for the accounting period

Analytical accounts	Unit ism	price, rub.	Balance at the beginning of the period	Turnovers	balance at the end of period
When moving	Race course
Qty	Sum	Qty	Sum
Total for Sections I-III

APPENDIX 7

Calculation of the percentage and amount of TZR to be written off when materials are released into production

Note

The calculation of the percentage of transport and procurement costs is carried out according to the formula:

(RTR at the beginning of the accounting period + TZR received during the reporting period) / (Materials at the beginning of the reporting period + Materials received during the reporting period).

The amount of TZR to be written off for a specific product is determined by multiplying the percentage received by the book value of the materials released for the production of a specific product. The calculation will allow you to determine the actual cost of acquiring materials released into production for the manufacture of products.

APPENDIX 8

Calculation of the percentage and amount of General Business Expenses (OCE) to be distributed in proportion to the wages of the main production workers involved in the manufacture of products

Calculation of the percentage and amount of OHS to be distributed in proportion to the amount of direct material costs (materials at the book price + TTR)

Calculation of the percentage and amount of OMS to be distributed in proportion to the total amount of direct costs

Note

The distribution percentage is calculated as the quotient of the total amount of OCR collected from Dt. account 26 for the corresponding total in each case:

or on the total amount of wages;

or the total amount of material costs;

or total direct costs.

The distribution percentage indicator is calculated up to 6-7 decimal places.

The amount to be allocated to a particular product or order is calculated by multiplying the calculated allocation percentage by the corresponding total for that product or order.

APPENDIX 9

Calculation of the percentage and amount of commercial expenses (sales expenses) subject to distribution in proportion to the volume of finished products sold to customers and products remaining in stock at the end of the reporting period

Finished products	% of shipped / unshipped products	Selling expenses
shipped
unshipped
Total	100 %

The vast majority of all existing firms, both large and small, cannot do without deliveries (suppliers) in their business activities. The only exceptions are companies that are themselves large suppliers or firms whose main activity is not production and the like. These may, for example, include firms whose main activity is aimed at generating income from a share of the authorized capital of other firms.

This article will define what acceptance is (hereinafter AK), consider types of AK in accounting (hereinafter BU), types of operations, accounts for settlements with deliveries, forms of primary documents for settlements with deliverers, posting the acceptance of the supplier's account for received materials and examples.

What is AK?

Before proceeding to the description of accounts related to settlements with suppliers, we will give explanations to some concepts.

Many do not understand the meaning of AK, which may appear in the BU. It appears infrequently, but can lead to bewilderment of accountants, especially beginners.

In general, this concept occurs quite often in ordinary life and applies not only to BU. The word "accept" from both English and Latin is translated as "accept". Accepted means accepted. In the Russian Federation, the concept of AC refers to the unconditional and complete acceptance of any offer by the recipient.

In AC, it is considered the acceptance of a service, work, or ownership of something of value. AK must be accounted for before payment. Otherwise, such a transaction is still often defined as a reflection of the firm's debt. Therefore, if the supplier's invoice is accepted for the materials received at the warehouse, this means the appearance of accounts payable.

Types of AK in BU

The concept of AK refers more to banking and finance, and to a lesser extent to BU. In our case, AK is found only in settlements through the company's bank account. The main types of such settlements are a payment order (hereinafter referred to as PP) and a payment request (hereinafter referred to as PT). The difference between them is that with the help of the PT, the deliverer requires the payer to pay for the goods, service or work (issuing an invoice), and with the help of the PP, the payer instructs the bank to pay from his account for the goods, service or work from the deliverer.

AK is found in calculations through PT, which is of two types: with AK and without AK. PT with AK means that the payer, before paying the invoice, must agree to this (accept the invoice) within three days. After this period, if the payer has not accepted and has not declared a refusal to pay, the PT is considered accepted. PT without AK does not include the consent of the payer, and the money is transferred from the payer's account to the carrier's account immediately. This type of payment (without AC) is possible only if it is specified in the contract between the supplier and the buyer (payer).

Transactions with supplier invoice acceptance postings for incoming materials are made on the basis of the PT acceptance type. Refusal from AK (payment by account) can be full or partial. In case of full or partial refusal, the buyer must submit a statement of refusal to his bank with a cover letter stating the reasons for the refusal and indicating those clauses of the contract that have not been fulfilled. Unreasonable refusals of the payer by the bank are not accepted, and the bank does not consider all possible disputes between the buyer and the carrier.

There are also such concepts as preliminary and subsequent AK. In BU, they are almost never used, but they can occur. These concepts relate more to the field of finance. Pre-AK is the kind of AK described above. That is, the payer in this case must give prior consent before paying. Subsequent AK means the same procedure as the issued invoice without AK, when money is withdrawn from the payer's account immediately, but at the same time, the buyer retains the right to subsequently refuse AK after the withdrawal of funds. The subsequent AK has not been used in the Russian Federation since 1992.

Type of operation with acceptance of the supplier's account

All business transactions in BU are divided into 4 types:

1. Active-active correspondence (active debit account, active credit account).
2. Active-passive correspondence (active debit account, passive credit account).
3. Passive-active correspondence (passive debit account, active credit account).
4. Passive-passive correspondence (passive debit account, passive credit account).

Correspondence is a connection between BU accounts, when the same amount is reflected in two accounts at once. Two accounts in any transaction are called offset.

The first type of operations increases one active balance sheet item and reduces another active item by one amount. The balance value remains unchanged. The second type increases two balance sheet items by one amount. The balance value is increased by this amount. The third type reduces two balance sheet items by one amount. The balance value is reduced by this amount. The fourth type reduces one passive balance sheet item and increases another passive item. The balance value remains unchanged.

In our case, the active account "Materials" (materials received) and the active-passive account "Settlements with suppliers and contractors" (increased accounts payable) increase. That is, if the supplier's invoice for the received materials is accepted, the operation type will be the second.

Accounts for settlements with deliveries

Such accounts are account 50 "Cashier", account 51 "Settlement accounts", account 52 "Currency accounts" and account 55 "Special accounts in banks". In most cases, settlements with deliveries are made using account 51, but sometimes money is issued in cash and in other ways using the above-mentioned accounts.

There are no particular difficulties in settling with deliveries using these accounts, with the exception of cash settlements through account 50. There are many pitfalls in this situation that are worthy of coverage in a separate article. Here we consider only the most important points.

Issuing cash to the delivery person without any headache and delay is possible only if the money is issued personally to the head of the company who is the delivery person (this can be an individual entrepreneur, for example). In all other cases, the original power of attorney to receive money must be required from the representative of the deliverers. Even better, if such a form of payment is provided in advance in the contract with the carrier, and it is indicated that cash settlement is possible only if the representative of the carrier has the original power of attorney.

Another problem with cash payment to a delivery person is that the delivery person must issue a sales receipt. To do this, he must have a mobile cash register at hand in order to issue a check at the time of unloading the goods. There is also an option with a pre-prepared check, but it must be issued on the same date as the day the goods were shipped.

Forms of documents for settlements with suppliers

Before describing the postings - accepted supplier invoices for incoming materials, here is a list of documents used in settlements with deliveries:

• Waybill (TORG-12) - issued to the buyer by the delivery person. When issuing the right to the goods are automatically transferred to the buyer.

• Invoice (SF) - issued to the buyer by the supplier. It confirms two facts: the shipment of goods and the payment of the specified amounts of VAT for their further deduction. This document is compiled by those suppliers who work on VAT.

• Universal transfer document (UPD) - can replace both TORG-12 and SF. Introduced since 2013.

• (1-T) - issued to the buyer by the deliverer, if the goods are delivered by means of transport and through the intermediary firm that delivered the goods.

Postings when reflecting a debt for material and goods

The supplier's invoice for the materials received at the warehouse has been accepted. The wiring will be as follows: Dbt 10 Kdt 60. And the second option.

The invoice of the deliverer is accepted for the Posting will be as follows: Dbt 41 Kdt 60.

Postings when reflecting debt for work and services

The supplier's invoice for works and/or services has been accepted. The wiring will be as follows: Dbt 20 (23, 25, 26, 44) Kdt 60.

Transactions upon and payment to the supplier or contractor

The above entries will be sufficient if the supplier or contractor is not a VAT payer.

The supplier's invoice for the goods received has been accepted. The posting with VAT will be as follows: Dbt 19 Kdt 60. Next, you need to close account 19 with the following posting: Dbt 68 Kdt 19. These entries should go immediately after one of the postings from the sections above, that is, in this case (if the counterparty pays VAT) there will be three wiring. After that, payment is made to the supplier or contractor by the following posting: Dbt 60 Kdt 50 (51, 52, 55).

Problems with Solutions as Examples

Task 1

The supplier shipped materials for 330,400 rubles. including VAT 18%. Reflect on BU accounts.

Dbt 10 Kdt 60 - the supplier's invoice for the materials received has been accepted.

Posting 280000.

Dbt 19 Kdt 60 - VAT (posting 50,400).

In this problem, VAT is included in the cost of materials. To calculate VAT in this case, you need to use the formula - CM / 1.18 * 0.18, where CM is the amount including VAT.

Dbt 68 Kdt 19 - VAT offset (posting 50,400).

Dbt 60 Kdt 51 - payment to the delivery person (posting 330,400).

Task 2

The deliverer sent the materials by rail (through a third-party organization - Russian Railways). Materials arrived and received. The cost of materials is 200,000 rubles. with VAT on top 18%, railway tariff - 45,000 rubles. Reflect on BU accounts.

Dbt 10 Kdt 60 - the supplier's invoice for the received materials has been accepted (railway tariff + goods = 245,000).

Dbt 19 Kdt 60 - VAT (36,000).

In this problem, VAT is not included in the cost of the material and must be calculated differently. To calculate VAT in this case, you need to use the formula - CM * 18 / 100, where CM is the amount excluding VAT.

Dbt 68 Kdt 19 - VAT deductible (posting 36,000).

Dbt 60 Kdt 51 - payment to the supplier (railway tariff + goods + VAT = 281,000).

We hope that this article clarified many issues and helped in recording the posting - the supplier's invoice for the received materials was accepted.

To account for materials in accounting, an active synthetic account 10 "Materials" is used.

To account 10 "Materials" sub-accounts can be opened:
1. Raw materials and materials.
2. Purchased semi-finished products and components,
structures and details.
3. Fuel.
4. Containers and packaging materials.
5. Spare parts.
6. Other materials.
7. Materials transferred for processing to the side.
8. Building materials.
9. Special equipment and special clothing.
10. Planting material, seeds, feed.
11. Mineral fertilizers and pesticides.

Materials are accounted for on account 10 "Materials" at the actual cost of their acquisition (procurement) or accounting prices, which leads to the existence of two options for accounting for inventories.

First option involves the formation of the actual cost of inventory on account 10 "Materials". Transport and procurement costs (TZR) are accounted for on the same account on a separate sub-account "Transport and procurement costs" to account 10 "Materials" and, as materials are released into production, they are written off in a certain percentage to cost accounts.

Transportation and procurement costs are the expenses of the organization directly related to the process of procurement and delivery of materials to the organization (expenses for loading materials into vehicles and their transportation, payable by the buyer in excess of the price of these materials according to the contract; expenses for maintaining the procurement and storage apparatus of the organization, including labor costs for employees of the organization directly involved in the procurement, acceptance, storage and release of purchased materials, etc.)

The percentage of TZR related to the materials released into production is determined by the formula:

(Sn TZR + Ob d TZR) / (Sn 10 + Ob d 10)* 100 %

where Sn TZR - the opening balance on the subaccount 10 TZR;

About d TZR - debit turnover on subaccount 10 TZR;

The amount of TZR to be written off to the cost accounts is determined by multiplying the percentage found by the amount of materials released into production.

Example.The organization purchases from the supplier materials worth 236,000 rubles. (including VAT - 36,000 rubles). Transport and procurement costs for the delivery and unloading of materials amount to 18,880 rubles. including VAT - 2,880 rubles). Materials worth 150,000 rubles were transferred to production.

The balance of account 10 "Materials", sub-account "Materials at purchase price" amounted to 100,000 rubles at the beginning of the month; the balance of the sub-account "Transport and procurement costs" amounted to 7,000 rubles.

In accounting, this situation will be reflected in the following way.

Supplier invoices for materials accepted:
Dt 10 "Materials", sub-account "Materials at purchase price"
Kt - 60 "Settlements with suppliers and contractors" - 200,000 rubles.

VAT is reflected on purchased materials:

Accepted invoice for the delivery of materials:
Dt 10 "Materials", sub-account "Transport and procurement costs"
Kt 60 "Settlements with suppliers and contractors" - 16,000 rubles.

Dr. 19 "Value Added Tax on Acquired Values"
Kt 60 "Settlements with suppliers and contractors" - 2,880 rubles.

The supplier's invoice for materials and transportation costs has been paid:

Kt 51 "Settlement accounts" - 254,880 rubles.
(236 000 + 18 880)

The transfer of materials to production is reflected:

Kt 10 "Materials", subaccount "Materials at purchase price" - 150,000 rubles.

The percentage of deviations in the TZR is determined:
(7 000 + 16 000) * 100% = 7,6%
(100 000 + 200 000)
Now the amount of TZR to be written off to the account of the main production is determined:
150,000 * 7.6% = 1,140 rubles.

This will be reflected in the accounts in the following way.

The corresponding share of the TZR is written off to the account of the main production:
Dt 20 "Main production"
Kt 10 "Materials", subaccount "Transport and procurement costs" - 1,140 rubles.

If the organization received materials without appropriate documentary support (uninvoiced deliveries), then the inventories are credited to the inventory accounts.

At the same time, inventories are accounted for and accounted for in analytical and synthetic accounting at accounting prices accepted in the organization. In cases where the organization uses the actual cost of materials as accounting prices, then these inventories are accounted for at market prices.

After receipt of settlement documents for uninvoiced deliveries, their accounting price is adjusted taking into account the received settlement documents (a reversal entry is made at the same time as the correct accounting entry).

Example.The organization received 100 kilograms of nails without accompanying documents. Accounting prices (or market prices) for this product are 80 rubles. per kilogram.

Then invoices were received, according to which the cost of the nails was 708 rubles. (including VAT - 108 rubles).

Received materials without accompanying documents:
Dt 10 "Materials"
Kt 60 "Settlements with suppliers and contractors" - 800 rubles.
(80 * 100)

Received invoices for previously received materials:
Dt 10 "Materials"
Kt 60 "Settlements with suppliers and contractors" - "reversal" 200 rubles.
(800 - 600)

Dr. 19 "Value Added Tax on Acquired Values"
Kt 60 "Settlements with suppliers and contractors" - 108 rubles.

In the manufacture of materials on your own organizations, their receipt is reflected in the debit of account 10 “Materials” and the credit of production cost accounts 20 “Main production”, 23 “Auxiliary production”.
Example.In the auxiliary production shops of the organization, materials were manufactured in the amount of 15,000 rubles.

The following entry will be made in the accounting.

Materials produced in auxiliary production shops were credited:
Dt 10 "Materials"
Kt 23 "Auxiliary production" - 15,000 rubles.

The materials may be contributed by the founders as a contribution to the authorized capital of the organization. Then the settlements for the receipt of materials will be reflected using account 75 “Settlements with the founders”.
Example.The memorandum of association stipulates that, as a contribution to the authorized capital, the founder contributes materials worth 100,000 rubles.

In accounting, the transaction will be reflected as follows.

Accrued debt on contribution to the authorized capital of the organization:
Dt 75 "Settlements with the founders"
Kt 80 "Authorized capital" - 100,000 rubles.

Materials received as a contribution to the authorized capital:
Dt 10 "Materials"
Kt 75 "Settlements with the founders" - 100,000 rubles.

Upon receipt of materials free of charge the latter are reflected using account 98 “Deferred income” in accounting at market prices. When writing off these materials to production, it is necessary to take them into account as other income of the organization.

Example. The organization received materials free of charge. The market value of materials is 300,000 rubles.

In accounting, the transaction will be reflected as follows.

Materials donated free of charge:
Dt 10 "Materials"
Kt 98 "Deferred income" - 300,000 rubles.

Materials transferred to production:
Dt 20 "Main production"
Kt 10 "Materials" - 300,000 rubles.

The income received by the organization is reflected:
Dr. 98 "Deferred income"
Kt 91 "Other income and expenses" - 300,000 rubles.

When the organization receives materials received as a result of the sale of fixed assets or as a result of extraordinary circumstances, their receipt is reflected using account 99 “Profit and Loss”.
Example.The organization received materials obtained as a result of dismantling a machine with program control in the amount of 15,000 rubles.

In accounting, the transaction will be reflected as follows.
Materials received at the warehouse:
Dt 10 "Materials"
Kt 99 "Profit and Loss" - 15,000 rubles.

With the second option accounting for the receipt of inventories, the latter are accounted for by the actual costs of their acquisition on account 15 “Procurement and acquisition of material assets”.

The debit of account 15 "Procurement and acquisition of material assets" includes the purchase cost of inventories, for which the organization received the settlement documents of suppliers. At the same time, entries are made in correspondence with accounts 60 “Settlements with suppliers and contractors”, 20 “Main production”, 23 “Auxiliary production”, 71 “Settlements with accountable persons”, 76 “Settlements with various debtors and creditors”, etc. . depending on where these or those values ​​came from, and on the nature of the costs of procurement and delivery of inventories in the organization.

The credit of account 15 “Procurement and acquisition of material assets” in correspondence with account 10 “Materials” includes the cost of inventories actually received by the organization and credited.

The amount of the difference in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement), and accounting prices is debited from account 15 "Procurement and acquisition of material assets" to account 16 "Deviation in the cost of material assets".
When materials are released into production, the corresponding percentage of deviations in the cost of materials from accounting prices is written off to the cost accounts.

The formula for calculating the percentage of deviations:

(Sn 16+ Ob d 16) /(Sn 10 + Ob d 10) * 100%

where CH 16 - the opening balance of account 16;

About d 16 - debit turnover on account 16;

CH 10 - opening balance on account 10;

About d 10 - debit turnover on account 10.

The percentage of deviations found is multiplied by the cost of the materials released into production and thus the amount to be debited from account 16 “Deviation in the cost of material assets” to the cost accounts is determined.

Example.The organization purchased materials in the amount of 27,140 rubles. (including VAT - 4,140 rubles). The cost of delivery was 2,950 rubles. (including VAT - 450 rubles). The accounting cost of these materials in the organization is 24,000 rubles.
The balance at the beginning of the month on account 16 "Deviation in the value of material assets" is 2,000 rubles. Account balance 10 "Materials" - 30,000 rubles.

Materials worth 20,000 rubles were released into production.

The following entries must be made in accounting:

Supplier invoice for materials accepted:
Kt 60 "Settlements with suppliers and contractors" - 23,000 rubles.

VAT is reflected on the received materials:
Dr. 19 "Value Added Tax on Acquired Values"
Kt 60 "Settlements with suppliers and contractors" - 4,140 rubles.

Accepted invoice for delivery of cargo transportation:
Dr. 15 "Procurement and acquisition of material assets"
Kt 60 "Settlements with suppliers and contractors" - 2,500 rubles.

VAT is reflected on transport costs:
Dr. 19 "Value Added Tax on Acquired Values"
Kt 60 "Settlements with suppliers and contractors" - 450 rubles.

Materials arrived at the warehouse at accounting prices:
Dt 10 "Materials"
Kt 15 "Procurement and acquisition of material assets" - 24,000 rubles.

The deviation in the cost of materials is written off:
Dr. 16 "Deviation in the value of material assets"
Kt 15 "Procurement and acquisition of material assets" - 1,500 rubles.

Released materials for production:
Dt 20 "Main production"
Set 10 "Materials" - 20,000 rubles.

The amount of deviations of the actual cost of materials from the accounting price, which must be written off to the account of the main production, is calculated as follows:
(2 000 + 1 500) * 100% = 6,4%
(30 000 + 24 000)

Amount to be written off: 20,000 * 6.4% = 1,280 rubles.

The write-off of the deviation in the cost of materials to the account of the main production is reflected:
Dt 20 "Main production"
Kt 16 "Deviation in the value of material assets" - 1,280 rubles.

In a situation where the documentary support of materials released from suppliers was received by the organization, without the actual receipt of materials (i.e. materials are on the way), accounting is organized as follows.
Materials are accounted for within a month in a special statement for accounting for materials in transit without entries in the accounting accounts.

At the end of the month, for the amount indicated in the received documents, an entry is made in the accounting:

Dt 10 "Materials", sub-account "Materials on the way"

Kt 60 "Settlements with suppliers and contractors".

This is done to be able to track the status of settlements with the organization's suppliers. At the beginning of the next month, this accounting entry is reversed, and as materials are received, entries are made in the generally established manner.

Materials may enter the facility, but ownership of them may pass to the buyer at a later date. This is possible when, for example, the contract states that the buyer has the right to use the received materials only after they have been paid in full to the supplier. In accounting, in this situation, off-balance sheet account 002 “Inventory accepted for safekeeping” is used.

Example.The organization buys materials in the amount of 236,000 rubles. (including VAT - 36,000 rubles) Shipment of materials to the buyer is made only after 50% prepayment, and ownership passes after the full repayment of the buyer's debt to the seller.

The following entries must be made in accounting.

Advance payment made to the supplier:
Dt 60 "Settlements with suppliers and contractors"
(236 000 * 50%)

The cost of the materials received is reflected:
Dr. 002 “Commodity and material assets,

The final repayment of debts to suppliers is made:
Dt 60 "Settlements with suppliers and contractors"
Kt 51 "Settlement accounts" - 118,000 rubles.

The ownership of the materials has passed to the buyer:
Kt 002 “Commodity and material assets,
accepted for safekeeping" - 236,000 rubles.

Materials are credited to the warehouse of the organization:
Dt 10 "Materials"
Kt 60 "Settlements with suppliers and contractors" - 200,000 rubles.

VAT is reflected on the received materials:
Dr. 19 "Value Added Tax on Acquired Values"
Kt 60 "Settlements with suppliers and contractors" - 36,000 rubles.

Often, manufacturing enterprises enter into contracts for the processing of materials and raw materials of customers. In this case, the ownership of the materials also does not belong to the processor. In this situation, off-balance sheet account 003 "Materials accepted for processing" is used in accounting.

STRUCTURAL-LOGICAL SCHEMES

The concept of acceptance is often encountered by accountants of enterprises in the process of mutual settlements with counterparties. What does “accepted account” mean under Russian civil law? How to reflect the transaction in the company's accounting when the supplier's invoice is accepted. What's the wiring like? Let's take a look at the regulations.

Account acceptance is...

The term account acceptance is regulated in stat. 438 of the Civil Code of the Russian Federation. According to this norm, acceptance is the unconditional and complete acceptance by the recipient of the addressed terms of the offer. In turn, an offer is an offer of cooperation addressed to one person (or several), containing specific contractual conditions. In its legal essence, acceptance implies the unconditional fulfillment of the obligation of the buyer of products to pay the full cost of products (or services). You cannot transfer funds partially or set your own conditions for the fulfillment of obligations.

An accepted invoice is the acceptance of an agreement to pay for the received document by means of a cashless debit. At the same time, the exact terms of repayment of the debt are approved in the contract with the supplier. This option of settlements between consumers and utility providers is the most common. In this situation, a preliminary contract is concluded for the supply, for example, of electricity, which specifies the terms of payment. Then the buyer is billed, which goes directly to the bank on the basis of an additional agreement between the bank and the client. And, finally, the financial and credit institution repays the acceptance on time, that is, debits the funds from the payer's account in favor of the electricity supplier.

Nuances of acceptance in accounting

We figured out that when they say "accepted account" - it only means accepting the documentation for payment. The fact of payment is reflected after the funds are debited. How are such transactions reflected in the accounting of the enterprise? How should the time interval between acceptance and payment of an invoice be taken into account?

In the accounting of the enterprise, all accepted accounts are subject to reflection on the account of settlements with suppliers, that is, account. 60 . Here, synthetic and analytical accounting is maintained for counterparties, dates of occurrence / repayment of obligations, a range of products (services), accepted documents ready for payment, positively approved by the head of the organization. Postings are formed according to the rules of the order of the Ministry of Finance of Russia No. 94n dated October 31, 00.

The general acceptance procedure includes two main steps. First, the supplier supplies the buyer with the necessary products (or provides services, performs work). After that, within 5 days, an invoice is issued directly for payment. According to the norms of civil law, the amount must be paid by the buyer from his current account in full and without any changes.

Acceptance of an invoice from a supplier of goods or services

Let's look at examples, what is an accepted supplier's invoice for materials or services?

Suppose Rostekhstroy LLC entered into an agreement for the purchase of building materials for 236,000.00 rubles. (VAT - 18% in the amount of 36,000.00 rubles). Under the terms of the transaction, the supplier ships the goods on November 14, 2017, and as part of the agreement with the buyer, an invoice for payment was issued on November 17, 2017. The fulfillment of obligations is carried out by Rostekhstroy LLC on the same day, in full, by debiting the required amount from the current account.

Account accepted - posting

The supplier's invoice for the received materials has been accepted - typical posting:

• D 10 K 60 for 200,000.00 rubles. - accepted for accounting of goods and materials.
• D 19 K 60 for 36,000.00 rubles. - highlighted in the delivery of VAT.
• D 60 K 51 for 236,000.00 rubles. - Obligations to pay for construction materials have been fulfilled.

If the organization acquires not material values, but equipment, the corresponding property accounting account is activated. Suppose a company buys machine tools. The operation looks like this:

• The supplier's invoice for equipment was accepted - posting D 08 K 60 (76).
• In the amount of the transaction, VAT is allocated - D 19 K 60 or 76.
• Funds for machines were transferred - D 60 (76) K 51.

If an enterprise consumes various utilities in its activities, for example, electricity, water, heat, etc., cost accounts are used. The following entries are made in the account:

• Electricity bill accepted - posting D 20 (26, 23, 25, 44) K 60.
• Highlighted in the VAT transaction - D 19 K 60.
• Funds debited from the r / account - D 60 K 51.

In the case when there are costs for the delivery of products, an agreement is concluded with a transport company. Such costs may be included in the price of the goods or accounted for separately. The operation looks like this:

• The invoice of the transport organization for the delivery of materials was accepted - D 10 (08 or cost accounts) K 60 (76).
• VAT was charged on delivery - D 19 K 60 (76).
• Paid delivery - D 60 (76) K 51.

Thus, the acceptance of the supplier's account means the acceptance of products for accounting on the basis of accompanying documents (waybills, invoices, acts of services). Simultaneously with the posting of goods (services) on the debit of accounts, accounts payable on a loan arise. Acceptance entries are made depending on which asset is taken into account.

In order to correctly reflect the acceptance of the invoice in accounting, as well as to understand which posting will reflect the fact of economic life, in which, for example, the supplier's invoice for the materials received is accepted, a clear understanding is needed of what fact of economic life is understood by this definition. The concept of acceptance is given in Art. 428 of the Civil Code of the Russian Federation, where it is explained that an acceptance is a response on the full and unconditional acceptance of the terms of the offer. In accounting, the acceptance of an account is considered on the basis of this regulatory definition.

The concept of acceptance in accounting

The concept of acceptance, based on the above definition in the Civil Code of the Russian Federation, is applicable to an offer. In turn, an invoice for payment can be considered as an offer in which the seller (supplier) offers the buyer to purchase a certain product or service for a certain amount. According to Art. 435 of the Civil Code of the Russian Federation, an offer is recognized as a specific proposal sent to the addressees (one or more), which fully expresses the intention of the person who sent it to enter into a contractual relationship with the addressee. In the case of acceptance of an invoice, such action is its full or partial payment. Thus, in order to reflect the acceptance of an invoice, it is necessary to record the entries for accruing debt, accruing VAT, if necessary, and making payment on this invoice.

In the tradition of business turnover, in particular, an approach is used according to which an invoice is called accepted if an agreement has been received from the responsible person for its payment (the invoice is endorsed for drawing up a payment order to the bank).

Accounting entries to reflect acceptance

The most relevant business transactions for which an account can be accepted are:

• purchase of materials or services, including utilities;
• transportation of inventory items not included in their cost;
• supply and installation of equipment.

The following entries are used to reflect the facts of business activities related to the accepted invoices of suppliers for goods or services:

Accepted invoice for materials or services

Dt 10, 20, 25, 26 Kt 60 - debts for settlements with suppliers and contractors have been accrued.

Dt 19 Kt 60 - VAT has been charged on purchased materials.

Accepted bill of the transport organization for the delivery of materials

If materials were delivered to the buyer at the expense of the buyer, then it is necessary to reflect the cost of delivery in the accounting, including it in the cost of materials:

Dt 10 sub-account "TZR" Kt 60, 76 - debt to suppliers for the delivery of materials has been accrued.

Dt 60, 76 Kt 50, 51 - the invoice for the delivery of materials has been paid.

Supplier invoice for equipment accepted

Dt 08 Kt 60 - debts accrued for settlements with suppliers and contractors for the supply of equipment that does not require installation.

Dt 19 Kt 60 - VAT has been charged on purchased equipment.

Dt 60 Kt 50, 51 - the invoice was paid.

The invoice of the transport organization for the delivery of equipment was accepted

Dt 08 Kt 60, 76 - debts to suppliers for equipment delivery services have been accrued.

Dt 19 Kt 60, 76 - VAT has been charged on transport services.

Dt 60, 76 Kt 50, 51 - the bill for the delivery of equipment has been paid.

Accepted bill for electricity, gas, water

Dt 20, 23, 25, 26 Kt 60 - debts to suppliers for the work performed by them and services rendered, incl. provision of energy, gas, steam, water for the needs of production, ODP and OHR.

Dt 60 Kt 50, 51 - payment was made on the utility bill.

From the above examples, it can be seen that in order to reflect the accepted invoice from suppliers of materials and services, it is necessary to reflect the accrual of debt on the loan and the occurrence of the corresponding asset on the debit, the accrual of VAT on the acquired valuables and the payment of the invoice.