Accounting accounts account 10 1. Write-off of materials step by step instructions for accounting. Average unit cost

Debit 10 - Credit 10 accounting accounts are associated with the movement and movement of materials in the organization. By Debit 10 - Credit 10 purchase, sale, warehouse movements, fixing of sorting as a result of inventory, production and sale costs are reflected.

Materials in the organization

Most organizations can not do without the use of raw materials, stationery, fuel, inventory and other materials. You can find out how the receipt and disposal of materials takes place by analyzing the postings for Debit 10 - Credit 10. Accounting for inventories (IPZ) is determined by the provisions of PBU 5/01.

More detailed information on accounting for MPZ can be found in the material.

What does Debit 10 - Credit 10 mean?

Account 10, on which data on the organization's inventory is generated, is active. The receipt and disposal of materials are recorded according to Debit 10 - Credit 10 respectively . postings on Debit 10 - Credit 10 in accordance with the two-level analytics used on account 10, they give an idea of ​​the change in the nomenclature composition and the location (storage) of stocks. They can also be used to judge the direction of spending.

The receipt of inventories from suppliers is reflected in the following posting:

• Dt 10 Kt 60— the cost of purchasing materials, excluding VAT.

If the accounting policy of the organization provides for posting at accounting prices, then upon receipt of the inventory, the following entries will appear:

• Dt 15 Kt 60 - materials were purchased from the supplier;
• Dt 10 Kt 15 - acceptance of the inventory at discount prices;
• Dt 15 Kt 16 (Dt 16 Kt 15) - deviation of accounting prices from the cost.

It is possible for the organization to receive materials not as a result of the purchase, but as a result of the dismantling of property, fixed assets, and also as a contribution to the Criminal Code by the founders. In some cases, MPZs can be obtained free of charge. The wiring will be as follows:

• Dt 10 Kt 91― posting of MPZ free of charge or as a result of OS dismantling, dismantling of property;
• Dt 10 Kt 75 - materials are credited as a contribution of the founders to the organization's Criminal Code;
• Dt 10 Kt 71 - inventory was purchased by accountable persons.

The decrease in the inventory in the organization occurs mainly in connection with the needs of production or their use for management purposes. The following operations appear:

• Dt 20 (23, 25, 26) Kt 10 - materials (raw materials) released for production needs;
• Dt 44 (45, 76) Kt 10 - inventories were written off as necessary costs for the sale of goods or other needs of the organization.

If the materials go on sale, and are also transferred to the side free of charge, then the following entry appears in the accounting records:

• Dt 91 Kt 10 - reflects the cost of retired materials.

For other information on how to track the movement of the EMF, see the material.

Using posting Debit 10 - Credit 10

Within the organization itself, both the movement of materials and the change in their cost (for example, after the distribution of costs for delivery and procurement) can occur. In such cases, use wiring Dt 10 Kt 10. This entry may mean:

• internal movement of the MPZ - then wiring Debit 10 - Credit 10 performed in the context of warehouse analytics (for example, Dt 10 / Warehouse of the semi-finished products workshop - Kt 10 / Main warehouse of the MPZ);
• reflection of regrading, including that detected by the results of the inventory - in this case, posting Debit 10 - Credit 10 done in the context of the nomenclature (for example, Dt 10 / Nails - Kt 10 / Screws);

For more information on how to reflect the inventory in warehouses, you will learn from the material.

• distribution of transportation and procurement costs (TZR) - in the event that TZR is first taken into account on a sub-account to account 10 and they need to be distributed when posting several types of stocks that arrived on the same vehicle.

Without dwelling on the distribution technique (it has its own nuances), let's consider an example.

Example:

Dry cement, expanded clay and gravel were brought to the construction plant in one train. The total cost of transportation was 250,000 rubles, it was distributed in proportion to the tonnage of the cargo: cement - 150,000 rubles, expanded clay - 70,000 rubles, crushed stone - 30,000 rubles. The total cost of delivery was first taken into account on the sub-account 10.11/ТЗР. According to the accounting policy adopted at the plant, the TZR are distributed to the cost of the materials themselves:

D 10 / Cement - Kt 10.11 / TZR - 150,000 rubles.

Dt 10 / Expanded clay - Kt 10.11 / TZR - 70,000 rubles.

Dt 10 / Crushed stone - Kt 10.11 / TZR - 30,000 rubles.

Results

Accounting for materials on account 10 is organized in the context of analytics by storage locations and inventory inventory, and a separate sub-account can also be provided for accounting for inventory for distribution. Debit 10 - Credit 10 show the sources of receipt of valuables, the amount of acquisition and disposal, as well as the direction of spending the inventory.

To summarize and analyze information about the balances and movement of materials owned by the organization, account 10 is used. In the article you can find information about the features of accounting for account 10, as well as typical postings and examples of operations with materials.

Account 10: accounting features

Account 10 is intended for the accumulation of accounting data on raw materials, materials, spare parts and semi-finished products owned by the organization.

Given the materials for production purposes, the organization, as a rule, reflects the operations for the receipt and write-off of goods and materials in correspondence with production accounts:

Write-off / posting of materials at trading enterprises is carried out using the account of sales expenses:

Operations with materials that were used to repair / purchase fixed assets are accounted for in correspondence with account 08:

Video lesson “Accounting 10 (Materials), postings, examples”

In this video lesson, the expert teacher of the site “Accounting and tax accounting for dummies” Natalya Vasilievna Gandeva talks in detail about Account 10 “Materials”, accounting, typical postings and practical examples. To watch the video, click on it ⇓

The slides for the presentation in the lesson can be found at the link below.

Account 10 in accounting: receipt of materials

The arrival of materials at the warehouse can be carried out both on the basis of primary documents received from the supplier, and without them (the so-called non-invoiced delivery). Let's look at each of these operations with an example.

Delivery according to settlement documents

LLC "Gulliver" purchased materials from JSC "Market" - spare parts necessary for the production of products. The cost of components according to the consignment note amounted to 247.500 rubles, VAT 37.754 rubles. Delivery of components to the warehouse cost Gulliver LLC 64.800 rubles, VAT 9.885 rubles.

Taking into account the received spare parts at the actual cost, the accountant of Gulliver LLC made the following entries:

Uninvoiced delivery

LLC "Avers" signed an agreement with the meat-packing plant "Central" for the supply of minced meat. In April 2015, a delivery was made, in which MC "Central" was not provided with settlement documents. In April 2015 minced meat was transferred for the production of sausages. The cost of minced meat was reflected in accounting at market value (according to the cost of supply of the previous batch of minced meat) - 147.200 rubles, VAT 22.454 rubles. In April 2015, minced meat was transferred to production, sausages were made from it, which were sold in the same month at a price of 182,900 rubles, VAT 27,900 rubles. In May 2015, MK "Central" provided LLC "Avers" documents, according to which the cost of minced meat was 163.400 rubles, VAT 24.925 rubles.

The following entries were made in the accounting of Avers LLC:

Write-off of materials on account 10

The main operations for the disposal of materials from the warehouse is their write-off to production.

Consider an example: Revers LLC, whose activities are related to the automotive industry, procure spare parts. For this purpose, 143 units of spare parts were transferred from the warehouse to the workshop at a price of 341 rubles per unit. The purpose of the expenditure of materials in the requirement-consignment note were not specified.

The accountant of Revers LLC made the following entries in the accounting:

Material disposal operations can also be associated with technological losses incurred in excess of or within established standards.

Let's consider an example: the accounting policy of Industrialnik JSC approved the threshold of technological losses at the level of 0.65% of the weight of materials used in production. According to the results of August 2015 at Industrialnik JSC:

• processed 125 tons of sheet metal;
• the price of 1 ton of sheet metal is 24,700 rubles;
• total cost of processing - 3.087.500 rubles;
• actual losses - 0.95% (1.19 tons, 29.393 rubles).

Hidden text

• standard losses (weight) 0.65% * 125 t = 0.82 t;
• normative losses (cost) 0.82 t * 24.700 rubles. = 20.254 rubles;
• normative losses (cost) 29.393 rubles. - 20.254 rubles. = 9.139 rub.

Such entries were made in the accounting of Industrialnik JSC.

Account 10 "Materials" is intended to summarize information on the availability and movement of raw materials, materials, fuel, spare parts, inventory and household supplies, containers, etc. values ​​of the organization (including those in transit and processing).

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

Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected on account 10 "Materials", during this year (before the preparation of the annual accounting calculation) are taken into account at the planned cost. After compiling the annual accounting cost estimate, the planned cost of materials is adjusted to the actual cost.

When accounting for materials at accounting prices (planned cost of acquisition (procurement), average purchase prices, etc.), the difference between the cost of valuables at these prices and the actual cost of acquiring (procuring) valuables is reflected in account 16 “Deviation in the cost of materials”.

To account 10 "Materials" 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 "Containers and packaging materials";

10-5 "Spare parts";

10-6 "Other materials";

10-7 "Materials transferred for processing to the side";

10-8 "Building materials";

10-9 "Inventory and household supplies";

10-10 "Special equipment and special clothing in stock";

10-11 "Special equipment and special clothing in operation", etc.".

Sub-account 10-1 “Raw materials and materials” takes into account the availability and movement of: raw materials and basic materials (including construction materials from contractors) that are part of the manufactured product, forming its basis, or being necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, assistance to the production process; agricultural products harvested for processing, etc.

Sub-account 10-2 "Purchased semi-finished products and components, structures and parts" takes into account the presence and movement of purchased semi-finished products, finished components (including building structures and parts - from contractors) purchased for the acquisition of manufactured products (construction), which require processing or assembly costs. Products purchased for assembly, the cost of which is not included in the cost of production, are accounted for on account 41 "Goods".

Organizations engaged in the implementation of research, design and technological work, acquiring on the side the special equipment, tools, fixtures and other devices they need as components for carrying out these works on a specific research or design topic, take into account these values ​​on subaccount 10 -2 "Purchased semi-finished products and components, structures and parts."

Subaccount 10-3 "Fuel" takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.

Sub-account 10-4 “Containers and packaging materials” takes into account the presence and movement of all types of packaging (except for those used as household equipment), as well as materials and parts intended for the manufacture of packaging and its repair (parts for assembling boxes, barrel riveting, hoop iron and etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are accounted for on sub-account 10-1 "Raw materials and materials".

Organizations engaged in trading activities take into account containers for goods and empty containers on account 41 "Goods".

Sub-account 10-5 "Spare parts" takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for the production of repairs, replacement of worn parts of machines, equipment, vehicles, etc., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, assemblies created in the repair departments of organizations, at technical exchange offices and repair plants.

Car tires (tire, tube and rim tape) on wheels and in stock with the vehicle, included in its initial cost, are accounted for as fixed assets.

Sub-account 10-6 “Other materials” takes into account the presence and movement of production waste (stumps, trimmings, shavings, etc.); irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, salvage); worn tires and scrap rubber, etc. Production waste and secondary material values ​​used as solid fuel are accounted for on sub-account 10-3 "Fuel".

On sub-account 10-7 “Materials transferred for processing to the side”, the movement of materials transferred for processing to the side is taken into account, the cost of which is subsequently included in the costs of manufacturing the products obtained from them. The costs of processing materials paid to third parties and persons are charged directly to the debit of the accounts that record products received from processing.

Subaccount 10-8 "Building materials" is used by developers. It takes into account the presence and movement of materials used directly in the process of construction and installation work, for the manufacture of building parts, for the erection and finishing of structures and parts of buildings and structures, building structures and parts, as well as other material assets necessary for construction needs (explosive substances, etc.).

Sub-account 10-9 “Inventory and household supplies” takes into account the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

Sub-account 10-10 "Special equipment and special clothing in stock" is designed to account for the receipt, accrual and movement of special tools, special devices, special equipment and special clothing located in the warehouses of the organization or in other places of storage.

Sub-account 10-11 "Special equipment and special clothing in operation" takes into account the receipt and availability of special tools, special devices, special equipment and special clothing in operation (in the production of products, performance of work, provision of services, for the management needs of the organization). The credit of subaccount 10-11 reflects the repayment (transfer) of the cost of a special tool, special fixtures, special equipment and special clothing to the cost of products (works, services) in correspondence with the debit of cost accounting accounts, and the write-off of the residual value of objects in case of their early retirement in correspondence with the debit of the account of accounting for other income and expenses.

Organizations engaged in the production of agricultural products can open separate sub-accounts for account 10 “Materials” to account for: seeds, planting material and feed (purchased and own production); mineral fertilizers; pesticides used to control pests and diseases of agricultural crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.

Depending on the accounting policy adopted by the organization, the receipt of materials can be reflected using the accounts “Procurement and acquisition of material assets” and “Deviation in the cost of material assets” or without using them.

If the organization uses the accounts “Procurement and acquisition of material assets” and “Deviation in the cost of material assets”, on the basis of the settlement documents of suppliers received by the organization, an entry is made on the debit of account 15 “Procurement and acquisition of material assets” and the credit of the accounts “Settlements with suppliers and contractors ”, “Main production”, “Auxiliary production”, “Settlements with accountable persons”, “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 materials to the organization. At the same time, the entry on the debit of account 15 "Procurement and acquisition of material assets" and the credit of account 60 "Settlements with suppliers and contractors" is made regardless of when the materials were received by the organization - before or after receipt of the supplier's settlement documents.

The posting of materials actually received by the organization is reflected in the debit entry of account 10 “Materials” and the credit of account 15 “Procurement and acquisition of material assets”.

If the organization does not use the accounts “Procurement and acquisition of material assets” and “Deviation in the cost of material assets”, the posting of materials is reflected by an entry in the debit of account 10 “Materials” and the credit of the accounts “Settlements with suppliers and contractors”, “Main production”, “Auxiliary production”, “Settlements with accountable persons”, “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 materials to the organization. At the same time, materials are accepted for accounting regardless of when they were received - before or after receipt of the supplier's settlement documents.

The cost of materials remaining on the way at the end of the month or not taken out of the suppliers' warehouses at the end of the month is reflected in the debit of account 10 "Materials" and the credit

Within the framework of the article, in a concise form, the necessary minimum of regulatory and methodological requirements for the organization of competent accounting on account 10, in the "Materials" section, is presented. These theoretical foundations for account 10 "Materials" must be known to the employee in order to perform their labor functions according to the professional standard "Accountant for Materials".

The article considers:

• The main features of the work of an accountant with a score of 10;
• Key points of working with a score of 10, a score of 15, a score of 16;
• Practical recommendations for working with sub-accounts of account 10;
• Rules for the recognition of materials as part of the MPZ;
• What should an accountant indicate in his accounting policy for working with account 10;
• Recent changes in legislation for small businesses to simplify the recording of transactions related to the purchase of materials (in connection with the updated version of PBU 5/01 and PBU 6/01, effective from 06/20/2016);
• Development on practical examples of a new legally permitted approach to accounting for materials only at the supplier's price for small businesses;
• Making changes to the accounting policy after 06/20/2016. small businesses that have decided to simplify accounting for the registration of materials.

Advantages of the article:

• Within the framework of the article, everything necessary for competent and conscious work according to the professional standard "Accountant for Materials Accounting" is given;
• The article will be useful for beginner accountants;
• Helps to understand the wording of the elements of the Accounting Policy, incorporated in the 1C accounting programs in terms of working with account 10;
• accessible language of presentation.

When this or that thing arrives at the organization on the waybill, the novice accountant is confused and cannot understand how to take into account the acquired values. Materials? Fixed assets? Products? Which account or sub-account should be credited to?

This article is intended to provide an opportunity to better understand the features of accounting on account 10 "Materials". Of course, no one canceled the legislative and regulatory documents. However, not everyone can interpret the normative language in the right way.

So, let's talk about account 10 "Materials", consider the key points necessary for understanding the accounting on this account, and the practical side of the accounting methodology.

In order to reflect something on account 10 “Materials”, you need to make sure that this “something” has the right to be accepted on this account.

Since there is no separate definition of such a category as “Materials” in the accounting legislation, it is necessary to first clarify the essence of the terms - Materials, inventories, goods and materials.

The name itself indicates the essence of this category of accounting object. Whether an organization is engaged in business or non-commercial activities, to ensure this activity it will need:

• Property that forms the material basis of the final product of the organization (basic materials);
• Property that contributes to the very process of labor (auxiliary materials);
• In addition, a certain set of things is needed in order to organize the workflow itself, that is, to implement the management function.

And in order to ensure the continuity of various stages and processes of work, these things must be stocked up: create stocks in the required reasonable amount and ensure their safety in storage places. Therefore, this kind of property is accepted for accounting as inventories.

During the operating cycle, materials are consumed, losing their original material form, and the cost of the used materials is fully included in the cost of the final product. Thus, these materials have already passed into the composition of the product and their life cycle as materials in the organization has ended. And now we can talk about them, only arguing about the cost of costs in the form of materials in one unit of production, in 1 hour of repair work, in 1% of any services rendered. The original material form has disappeared and in an altered state, in fragments, the materials are already present in the final product of the company.

Taking into account all of the above, we will not allow such a mistake and will not attribute the purchased electricity to account 10 “Materials”. Yes, it has a unit of measure "kW", it is used in production activities, but it does not have a material form, it cannot be placed in a warehouse and stored, it cannot be transferred from one department to another.

And one moment. All property belonging to the organization on the right of ownership, classified as materials, is part of the inventory and material assets (commodity assets). The word value indicates that materials can be sold by themselves and used for production, the final product of which, if sold, will bring profit, that is, they are an element of economic wealth.

Summary

The accountant will accept for accounting such assets as materials as inventories and attribute them to account 10 “Materials” if they, having an independent value, and not as part of any thing:

• Will be used as materials necessary for the production of products, performance of work, provision of services, changing the form, composition, state;
• Will be used, as a rule, in accordance with established norms or norms of business turnover;
• They completely disappear and transfer their value completely to the manufactured products, work or service rendered;
• Or, being unclaimed, they will be sold, although the material assets that were originally received were not intended for sale.

Main laws and regulations governing the category "Materials"

The rules for the recognition of materials as part of the inventory and their accounting are regulated by:

• By the norms of the Federal Law of 06.12.2011. No. 402-FZ "On Accounting" in the latest edition;
• PBU 5/01 "Accounting for inventories" (as amended on May 16, 2016);
• Methodological guidelines for accounting of inventories;
• PBU 1/2008 entitled "Accounting policy of the organization".

This is the minimum that is required from an accountant who is a candidate for an inventory site of any organization.

Having determined that the items received belong to the category “Materials” as part of the inventory, we have the right to reflect them on account 10 “Materials”.

Now there is a new task - to properly organize accounting in accordance with the Chart of Accounts for accounting of financial and economic activities of organizations and the Instructions for the use of the Chart of Accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, as amended on November 8, 2010 No. 142n).

General view of the account 10 "Materials"

Account 10 of accounting is a synthetic account "Materials", designed to summarize information about the presence and movement of the entire set of materials, that is, all materials in general. The amount on the account is indicated in monetary terms.

This account is classified as active, which means that the opening balance will be in the debit of the account, all receipts on the account will be in the debit of the account, and expenses and deregistration will be in the credit. The final balance will be in the debit of account 10. A negative amount on Dt 10 will indicate an error.

Schematically, in the context of economic events, this can be depicted as follows:

To reflect the whole variety of materials with which the accountant has to work, analytics should be opened for the account, that is, a detailed description. In 1C software products, analytical accounting goes through the names of the subconto.

Components of analytical accounting

Nomenclature

The account is kept for each name. If materials arrive, the names of which are indicated in one unit of measurement, for example, in rolls, and a certain number of meters are required for use on site, then one unit of measure will be converted to another. In 1C accounting programs, this can be done through the disassembly mechanism.

parties

Accounting by batches means that accounting is maintained for each receipt document, indicating the date and number of the document.

Warehouses

Accounting for warehouses means reflecting information on storage locations in a regulatory manner, materials must be delivered to the warehouse under the material responsibility of the employee. Even if there is no warehouse as such, the materials still arrive at some place. It is necessary to fix the storage location in the Accounting Policy by giving it a name, for example: “Office”.

Subdivisions

This analytic reveals information about cost centers. For example, if stationery for the office was received, the place of use of materials is indicated - “AUP”, etc. This analytical accounting is required when using 1C software products.

Very important! Without specifying the unit (that is, where, in fact, they will use the acquired), the 1C accounting program will not perform the month closing procedure.

Important! The equality of analytical accounting data with turnovers and balances of synthetic accounting as of the last calendar day of each month must be maintained.

Sub-accounts to account 10, classification of materials by sub-accounts and practice of working with them

By account 10, sub-accounts are opened. In the chart of accounts, they are denoted by a dot. The prefix "sub" means subordinate. That is why all sub-accounts act as components of account 10.

Let's get acquainted with sub-accounts to the 10th account. The names of sub-accounts and their number in the standard plan are predetermined. The Instructions for the Chart of Accounts provide a list of the types of materials that are reflected in each sub-account.

Immediately make a reservation that the list of types of materials recommended by the Instructions for the chart of accounts — not hard. The criteria for assigning purchased materials to one or another sub-account are rather conditional. The numbering of sub-accounts of the synthetic account 10 Materials in the standard plan is built according to their importance in the production cycle of the enterprise. Therefore, one should understand the basic business process that takes place in the company, as a result of which the final product is manufactured and then sold.

Each organization must independently determine on which sub-account to take into account the purchased materials by analyzing its production cycle.

How to analyze? For example, where to take stationery?

There are no clear guidelines. From the customs of business turnover, materials are taken into account on sub-account 10.09. For analysis, you need to build on the statutory activities of the company. Why the company was created, how a specific final product is measured, what role stationery plays in this:

• In the consulting industry, stationery is a very important part of the manufacturing process. We make a decision to reflect the receipt of stationery to subaccount 10.01
• The same is true in the field of education.

Let's say you are an accountant in a commercial kindergarten. Where do you take the sheets? Children's sleep is part of the educational production process. You make a decision - to reflect on the sub-account 10.01.

The decision made is fixed in the Accounting Policy through the working chart of accounts, which specifically lists the subaccounts used and signs what will be mainly included there.

Sub-account 10.01 "Raw materials"

This takes into account the presence and movement of:

a) The property that forms the basis of the manufactured end product(products, works, services). They are necessary components of a unit of output, a unit of work or services rendered.

This is how an enterprise conducting contract construction activities will reflect building materials. But, if the company itself occasionally builds something, then these building materials will be registered on another sub-account - 10.08.

An enterprise providing consulting services (accounting, legal, marketing, etc.) has the right to show office paper on this invoice, since as a result of the impact of intellectual work, this paper has lost its original shape. The knowledge of specialists has turned into valuable information displayed on paper. However, many accountants reflect such materials on account 10.06.

As a rule, the main materials are consumed in direct proportion to the amount of the final product produced. Understanding this, fix it in the accounting policy, which is mainly reflected in this sub-account as part of the main materials.

b) raw materials.

Raw materials are commonly referred to as agricultural and mining products.

c) Auxiliary materials, which also participate in the main production process, playing a supporting role. They act on the base materials to give the product certain properties.

Suppose a company produces Christmas tree decorations, then dyes and chemicals will be auxiliary materials. The consumption of auxiliary materials may not be directly related to the amount of the final product.

Understanding the above, you can easily determine the types of materials that need to be reflected in sub-accounts. The decision is fixed in the Accounting policy and in the working Chart of Accounts. Do not take the working Chart of Accounts as a formality, "tie" it to the production process in the company.

Sub-account 10.02 "Purchased semi-finished products and components, structures, parts"

Subaccount 10.03 "Fuel"

Fuel is conditionally divided into:

• Technological - for the technological production process;
• Motor - fuel for engines, the so-called fuels and lubricants or fuels and lubricants;
• Household - for heating.

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If there is official transport or various units (gas mowers, gas generators), then fuel and lubricants will be required. Fuels and lubricants include:

• All types of fuel - gas, diesel, gasoline;
• Lubricants - oils, lubricants used in the process of repair, maintenance and operation of vehicles;
• Brake fluids.

On this account, it is necessary to provide accounting for each unit and each vehicle.

A practical example of reflecting transactions for the purchase of fuels and lubricants using fuel cards, indicating the key points of accounting, is considered in ours.

Sub-account 10.04 "Containers and packaging materials"

It is customary to reflect on this sub-account items used for packaging, transportation and storage of various materials and products. Containers include bags, boxes, boxes, barrels, cans, bottles, etc.

We often see bottles mounted on a cooler. It's just a container. Containers can be returnable, like these bottles, and non-returnable: they opened the package - and you still have it. There are subtleties of accounting for these two types of containers.

Sub-account 10.05 "Spare parts"

Here we reflect the materials that are used to repair and replace worn parts of machines and equipment.

Sub-account 10.06 "Other materials"

This sub-account reflects returnable waste, that is, the remains of raw materials, the remains of basic, auxiliary materials, purchased semi-finished products that were formed from materials in the process of their processing into a finished product. Waste has lost its original properties, but has not turned into garbage (sawdust, trimmings). Returned materials still have some value. They can be used within the organization or sold, for example, by forming kits for children's creativity. Also here you can reflect the items of office and household equipment that are not directly used in the main production cycle.

Sub-account 10.08 "Building materials"

If you build and repair something and this is the main activity, then building materials are charged to account 10.01. But if an enterprise, for example, a developer, purchases materials to give to the contractor, then this type of material is reflected on account 10.08. Do the same if construction is not the main activity of the organization.

Subaccount 10.09 "Inventory and household supplies"

• Household supplies are general household items.
• Inventory is technical items that are involved in the production process and the general business cycle, but cannot be classified as fixed assets.

For example, office equipment and other items that will be used for more than 12 months and the company does not plan to sell it further.

Here you can reflect low-value and wearing items, fixed assets, less than 40,000 rubles.

Sub-account 10.10 "Special equipment and special clothing in stock"

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

Special clothing is personal protective equipment for workers, special footwear and safety devices. It includes overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, various shoes, mittens, glasses, helmets. In large quantities, overalls are used in hazardous industries, in construction, in clearing companies.

Main idea: Overalls are intended for use by an employee in the performance of a labor function. Immediately make a reservation that branded clothing does not fall under the concept of workwear.

Accounting for overalls should be organized in the manner determined by the Methodological Instructions.

Subaccount 10.11 "Special clothing in operation"

The name speaks for itself. A special group is low value fixed assets. On the one hand, they are used in the organization for more than a year, and on the other hand, their cost is negligible.

Currently, the cost limit for accounting purposes is 40,000 rubles. The Company has the right to approve the cost limit for attributing such fixed assets to inventory in order to account for them in accordance with the standards set forth in PBU 5/01. The fact of such an approach to accounting for low-value fixed assets is fixed in the Accounting Policy. Otherwise, the regulatory authorities will consider low-value items as fixed assets.

And here is how the 10th account for sub-accounts looks like in the 1C 8.3 Accounting program:

Turnover balance sheet for account 10 "Materials"

General idea of ​​the balance sheet

Within a month, and even more so a year, the accountant accumulates a lot of transactions. All these postings are included in the posting journal in a form convenient for analysis and work. In a grouped and generalized form, information enters the accounting registers.

The most commonly used register in accounting practice is the balance sheet (SCB), which is a general report, that is, a summary report.

The balance sheet is a table that groups information about the opening and closing balances and the turnover of each accounting account for the reporting period. Based on this report, it is possible to analyze the situation on each specific date, and not just at the end of the reporting period.

The main features of the SALT and the nuances in its formation on account 10

The balance sheet for account 10 has its own characteristics, since account 10 is one of the few that, according to the standard chart of accounts, must be maintained without fail:

• For individual items;
• Quantity;
• Storage locations, because the same material can be stored in different warehouses.

The specificity of the formation of SALT on account 10 lies in the variety of nomenclatures, warehouses, materially responsible persons and a large amount of primary documents. WWS is first formed for each warehouse, then all statements for warehouses are collected in a consolidated WWS.

The balance sheet for account 10, generated in the context of warehouses, shows the balance of inventories for each materially responsible person.

OSV can be compiled both for individual sub-accounts of account 10, and for synthetic account 10 as a whole. Data on the balance of the synthetic account from the balance sheet is transferred to the balance sheet.

Account 10 is active - this means that the account balance can only be debit, a credit balance is not allowed and indicates an error.

So, the balance sheet for account 10 contains:

• Balance at the beginning of the period in quantitative and value terms;
• Arrival in quantitative and cost terms, which reflects the receipt of materials, called debit turnover;
• Expense in quantitative and cost terms, which reflects the write-off (for example, in production, for sale) called credit turnover;
• Balance at the end of the period in quantitative and value terms.

Let us consider the main points related to the formation of WWS using an example. In particular, how is the procedure for receipt, write-off of materials, and how these movements are reflected in the SALT.

Formation of OSV on sub-accounts of account 10 "Materials" on an example

Suppose a newly formed company Delovoy Center LLC, which is under the general taxation regime, is redecorating its own building. In December 2016, a certain amount of necessary materials was purchased for these needs. At the beginning of the month, the warehouse already had balances for some items of materials. Conditional figures are given in the table.

In the same month, 60 kg of white enamel and 5 kg of yellow enamel, released from the warehouse, were used for repairs. We will determine the cost of the materials used and form the balance sheet for December 2016 in the information base of the accounting program 1C Accounting 8.3.

For simplicity, we will assume that the company did not purchase other materials. Both the receipt and disposal of building materials necessary for the redecoration of the business center were carried out within the same warehouse.

Additional Information. At the beginning of 2016, before starting work in the 1C program, the provisions from the document “Accounting policy of the company Delovoy Center LLC for 2016” were transferred to the Accounting policy section for the purposes of accounting and tax accounting. As a result, the 1C program fixed the following elements of the accounting policy:

• The actual cost of incoming materials is formed on account 10. The sub-account is determined by the type of incoming materials. Building materials are mainly reflected in sub-account 10.08 of account 10 "Materials";
• Valuation of a unit of materials upon disposal is carried out using the average cost method;
• The enterprise is a small business entity and does not apply the provisions of PBU18/02 in case of differences in accounting and tax accounting data.

Example solution.

1. The procedure for receipt, write-off of materials.

As a result of entering data from primary documents on receipt (invoice from the supplier) and disposal (requirement-invoice), the 1C accounting program, based on the settings of the company's accounting policy elements, generated accounting entries (postings). The accountant must analyze the postings for the correct indication of the code of materials, the warehouse through which the movement of materials passed, balance sheets.

After checking, the accountant makes a request to the 1C program to generate a balance sheet for subaccount 10.08 "Building materials" of the synthetic account "Materials". SALT is formed automatically, on the basis of primary documents entered into the accounting program.

The result is presented in the table. The information in the table is given as a whole for sub-account 10.08 and for the positions of each analytical component:

2. Reflection in the WWS of the movement of materials on sub-account 10.08 of account 10.

Coming. Columns 5 and 6 of the SALT table reflect the receipt of materials for the month in quantitative and cost terms, respectively.

From the table we conclude that in December 2016 the company purchased 100 kg of white enamel and 30 kg of primer, there was no arrival of yellow enamel.

The valuation of the materials received is reflected in column 6. This shows the cost at which the materials were received from the supplier.

The amount of turnover on the debit of the sub-account on August 10, that is, the sum of all debit receipts, amounted to 23,000 rubles, which, translated into professional accounting language, means: the debit turnover of the sub-account on August 10 amounted to 23,000 rubles in December 2016.

Consumption. Columns 7 and 8 of the SALT table reflect the consumption of materials per month, also in quantitative and cost terms, respectively. From the table we conclude that in December 2016 the company used 60 kg of white enamel and 5 kg of yellow enamel for repairs. The accountant entered these quantitative indicators into the information base from the document “Invoice-requirement”.

And where did such figures for the cost in column 8 come from? The fact is that in column 8 of the SALT, the valuation of the retiring positions of materials is determined according to the calculation that is included in the Accounting Policy. According to the terms of the task, the assessment of a unit of materials upon disposal is carried out using the average cost method. We check. Is it so:

• For the position "white enamel" - line 1, column 8. The cost of 60 kg of spent white enamel will be: ((20000 + 4120) / (20 + 100)) x60 \u003d 12,060 rubles. Yes, it was this figure that the 1C program set;
• For the position “yellow enamel” - line 2, column 8. The calculation of the cost of 5 kg of yellow enamel leaving the warehouse was carried out similarly. Since there was no arrival, the cost of 5 kg of yellow enamel leaving: 2000/10 * 5 = 1,000 rubles. Yes, it was this figure that the 1C program set.
• According to the “primer” position, we see that there was no consumption.

As a result, the total turnover on the loan of subaccount 10.08, that is, the sum of all expenses on the loan amounted to 13,060 rubles, which, translated into professional accounting language, means: the credit turnover of subaccount 10.08 amounted to 13,060 rubles in December 2016.

Sub-account balances. OSV also formed the balances for each acquired item both at the beginning of the period of interest and at the end.

So, the balance (balance) at the end of December 2016 for all positions in the amount amounted to 20,820 rubles. This means that at the end of December 2016 the company has stocks of building materials in the amount of 20,820 rubles.

Since, according to the conditions of the problem, there is only one warehouse, then there will be no consolidated WWS. It is in this amount that the category of goods and materials "Materials" will be reflected in the asset balance as part of working capital at the end of 2016, since there were no other sub-accounts under the terms of the example.

Schematically, the current work of an accountant in the inventory area can be represented as follows:

Permissible simplifications in accounting for purchased materials

Consider the accounting innovations for small and non-profit organizations, effective from 06/20/2016. Order of the Ministry of Finance of Russia dated May 16, 2016 No. N64n (enters into force on 06/20/2016), amendments were made to PBU 5/01, 6/01, 14/2007, 17/02. The changes expand the range of simplified accounting methods for small businesses and non-profit organizations (NPOs) eligible for simplified accounting and reporting methods.

What are the criteria for small businesses?

Summarizing information on several federal laws in relation to small enterprises, we obtain information on the size of a business that can be classified as small. Here is that table:

The circle is reduced for organizations subject to audit. This limiting factor must be taken into account. In addition, organizations are excluded in which intellectual labor is mainly present and, as a result, there is a large consumption of paper and office equipment. Exceptions are housing cooperatives and the like, where there are traditionally many deviations from the accounting rules.

The status of a small business entity is not assigned. It is formed by the Federal Tax Service independently on the basis of reporting and information from other authorized bodies. A unified register of small and medium-sized businesses will be created based on data on income and the average number of employees of companies and individual entrepreneurs.

Here are the amendments that affect the accounting procedure for materials:

• PBU 5/01 "Accounting for inventories" - clause 13.1, clause 13.2, clause 13.3, clause 25;
• PBU 6/01 "Accounting for fixed assets" - clause 8.1, clause 19.

As a result of the amendments, the accounting methodology for small businesses and NPOs is changed.

That is why it is said about "assumptions". The fact is that PBU 1/98 "Accounting Policy of Organizations" divides the main methodological provisions into assumptions and requirements. The word “assumptions” means “deem it possible”, that is, the amendments listed above are forced permissions given by the Ministry of Finance to deviate from the methodology for small businesses and NGOs as a preference for their development.

Therefore, after June 20, 2016 all organizations in their accounting for the “Materials” category continue to follow the requirements of the provisions of PBU 5/01 and PBU 6/01, and small ones may deviate from the generally accepted methodology if they are issued through the Accounting Policy.

Now allowed:

• Valuation of purchased inventories at the supplier's price;
• Simplified write-off of inventory for management needs;
• Separate norm provided for micro-enterprises. Micro-enterprises may recognize the costs of production and preparation for the sale of products and goods as expenses for ordinary activities immediately in full as they are acquired.
• One-time write-off of the cost of production and household inventory;
• Assessment of the initial cost of fixed assets only at the price of the supplier and installation costs. Other acquisition costs are expensed;
• Do not form a reserve for the decrease in the value of material assets.

In the language of specialists, this approach to accounting is called “Now we will more often recognize expenses than form assets.” For a novice accountant, all of the above points mean that when materials are received from suppliers, it is not necessary to post Dt 10 Kt 60, which essentially means the arrival of materials to the warehouse, and then, when leaving the warehouse, make posting Dt 26 (44,20,23) Kt 10. Now it is allowed, bypassing account 10, that is, bypassing the warehouse, to immediately show consumption (use).

Let us show in the diagram the traditional accounting of the initial cost of purchased materials and the new accounting, which can be used everywhere by small businesses and NGOs:

Pay attention! Tax accounting for materials and fixed assets has not changed.

As a result, for those enterprises that maintain tax records according to the general taxation system, there will be differences in accounting and tax accounting, which must be documented by entries in accordance with the requirements of PBU 18/02.

Therefore, it is imperative that in the accounting policy it is necessary to declare the legislative possibility given, again, to small businesses, not to apply the provisions of PBU 18/02. The wording in the accounting policy may be as follows: "The provisions of PBU18/02 for tax purposes do not apply."

Restrictions on the application of innovations in accounting

It is extremely important that you can use the methods described in the following examples only in two cases:

1. The nature of the organization's activities does not imply the presence of significant inventory balances. To do this, you can set the materiality level for this case in the Accounting policy.
2. If the acquired inventory is intended for management needs.

In addition, all of these new regulatory assumptions in determining the cost of materials for small businesses and non-profit organizations cannot be applied by default. All innovations are permissive. Therefore, in order to switch to a simplified methodology for accounting for materials, it is necessary to draw up an order on the changes made to the Accounting Policy for accounting purposes and prescribe a new method for determining the cost.

The procedure for the transition to a new accounting methodology

Let us consider the obligation to make changes to the accounting policy of small businesses and NPOs when deciding to switch to a new accounting methodology.

The amendments to accounting standards PBU 5/01, 6/01, 14/2007, 17/02 come into force on 06/20/2016. An organization can switch to simplified accounting from any date, for example, from 07/01/2016. or from 01.01.2017 The enterprise can use only part of the innovations.

Here is a fragment of the order to amend the Accounting Policy for the purposes of accounting for a certain organization, a small business entity:

Practice of work on the new methodology

Let's consider the accounting procedure after changes in the accounting policy of small enterprises and NCOs using examples with postings.

Example 1 Valuation of purchased inventories at the supplier's price.

Suppose the Clearing Company purchased 10 snow shovels at a price of 1,400 rubles. and 10 pieces of brooms at a price of 430 rubles. and ordered delivery. Delivery cost 4 000 rub. Let's agree for the sake of simplicity of the example that everything was purchased without VAT. The company is classified as a small company, the taxation regime is OSNO. There is a clause in the accounting policy that the actual cost of the inventory is reflected according to the method through account 10 “Materials”. Supplier invoices are paid on the day of delivery. Changes to the accounting policy were made from 01.07.2016.

Let's make postings before the changes in PBU 5/01 and after:

Here is an explanation of the entries made before the changes were made to the Accounting Policy:

• According to postings No. 8, No. 7. Materials are given to production for use. According to the accounting policy of this enterprise, the accumulation of costs occurs on account 20;
• According to postings No. 1, No. 2. For a clearing company, the cleaning process is the backbone of the production process. Therefore, the cost of purchased goods and materials is referred to subaccount 10.01;
• By wiring No. 3, No. 4. Prior to the innovation, delivery costs are distributed in proportion to the cost of items. For shovels: 14,000/18,300x4,000=3,060 rubles; for brooms, delivery will be 4,300/18,300x4,000=940 rubles.

Here is an explanation of the entries made after the changes to the Accounting Policy:

• According to line #3. TZR are not distributed between units of the nomenclature in proportion to their cost. But this only applies to small businesses. All other enterprises must take into account the price and other related costs as part of the actual cost of the acquired inventory.

Example 2 Simplified write-off of inventory for management needs.

Oblako LLC (a small business) purchased from a supplier 5 boxes of printing paper for a total cost of 3,000 rubles. excluding VAT (for ease of posting), 5 packs of pens with a total value of 400 rubles. and 2 hole punchers with a total cost of 300 rubles. Suppose that there were no other receipts from the office direction. Purchased goods and materials in the amount of 2 boxes of paper and 2 hole punches were given for use to the structural unit - accounting. The supplier's invoice has been paid. The day of delivery and payment passed simultaneously. OSNO tax regime. According to the company's accounting policy, the formation of the actual cost of the inventory takes place on account 10, office household supplies are reflected on sub-account 10.9. Changes to the accounting policy were made on 01.07.2016.

Small businesses are now free to include such costs as part of the costs of ordinary activities in full as inventory is acquired. Thus, it will greatly simplify the accounting of stationery.

Let's make the postings before the changes in PBU 5/01 and after for the reporting month:

Explanations for entries made prior to changes to the Accounting Policy:

• To wiring No. 2, No. 3, No. 4. Acquired inventory and materials for office purposes according to the accounting policy of the company are taken into account on sub-account 10.09 “Inventory and household supplies”. On this account, the company records office and household items that are not directly used in the production process.
• To wiring number 5. Inventories and materials were transferred for consumption and use for management purposes, but the fact of use must be documented. To do this, an expense report is drawn up, according to which used goods and materials are written off. The act is drawn up in the unit to which these materials were issued. The form of the act is developed by the company independently, or you can use a unified document in the form of M-11. But the form of the act must also be fixed in the Accounting Policy. To automate the procedure for writing off used goods and materials, you can draw up a form for external processing of the act by programming tools and use it in the 1C program through the mechanism of additional processing. Usually, an accountant forms acts on the use of stationery every ten days.
• To wiring number 6. According to the company's accounting policy, general business expenses are included in the cost of production using the direct costing method, that is, they are accumulated on a separate sub-account 90.08 "Administrative expenses".

Explanations for entries made after changes to the Accounting Policy.

• To wiring #2. Now, the regulatory assumptions under RAS 5/01 allow the entire amount of goods and materials to be attributed immediately to costs on the day of purchase. Then they are included in the expenses for ordinary activities according to the method determined in the Accounting policy, in this case, the direct costing method.

Of course, it is necessary to remember about the preparation of write-off acts as a result of the actual use of inventory for management needs.

Example 3 Estimation of the initial cost of fixed assets only at the price of the supplier and installation costs

Let's see what the accountant should do if after 06/20/2016. the organization will make the above changes to its accounting policy and will evaluate the acquired inventory only at the price of the supplier, and the low-value fixed assets purchased for a fee (less than 40,000 rubles) only at the price of the supplier and installation costs without including additional costs. We will draw up accounting entries using the example of low-value equipment that falls into the category of household inventory. Let's see what postings will be in accounting and tax accounting.

Please note that the formed initial cost of low-value equipment according to tax and accounting data will be different.

For example, the organization Orion LLC, a small business entity, applies OSNO, is engaged in the production of windows, and is a VAT payer. 27.08.2016 a machine was purchased for 42,834 rubles, incl. VAT 18% - 6,534 rubles. The supplier's invoice is available. The cost of delivery of the machine was 5,000 rubles. without VAT. The cost of consulting services for setting up the machine is 8,000 rubles. 28.08.2016 the machine is put into operation (information on payment is not given to focus on the main thing).

Additional Information. In accordance with the accounting policy of the organization:

1. The value limit of fixed assets for accounting purposes is 40,000 rubles. Objects costing below this amount are recognized as inventory.
2. The organization uses the right to simplify accounting for fixed assets - the initial cost of fixed assets when they are purchased is formed only at the price of the supplier and installation costs. Additional expenses are included in expenses for ordinary activities in the period in which they were incurred (clause 8.1 PBU 6/01).
3. The organization uses the right to simplify accounting for inventory. The initial cost of purchased inventories includes only the price of the supplier. Other costs directly related to the acquisition are included in the cost of ordinary activities in full in the period in which they were incurred (clause 13.1 PBU 5/01).
4. It does not apply the provisions of PBU 18/02, does not draw up accounting entries for the amount of differences between tax and accounting accounting.
5. General business expenses recorded on account 26 are written off monthly to account 90.08 using the direct costing method.

Solution. In this example, I would like to emphasize that the postings are made taking into account the provisions of the accounting policy. To transfer this example to real life one-on-one, take care of the above items in the accounting policy. If you do not use the preferences given to small businesses in terms of fixed assets and inventories, then the postings will be different.

So, let's form the accounting entries for the simplified accounting of low-value equipment:

Explanations for entries made after changes were made to the Accounting Policy.

To wiring #1. Accounting. Guided by the new rules of approach to the formation of the initial cost of purchased equipment, fixed in the accounting policy, we will separate the cost of the machine at the price of the supplier and additional costs.

The cost of the machine will be 36,300 rubles. Since the cost of the object does not exceed the limit of 40,000 rubles established in the accounting policy, we make a decision based on the norms of PBU 6/01 and reflect the machine in the accounting as part of the inventory, having taken account 10 “Materials” under subaccount 10.09.

To wiring #1. Tax accounting. In tax accounting under OSNO, the value of property is formed taking into account all costs. In our example, having previously added all the components, we understand that the cost of the purchased equipment will be 49,300 rubles, VAT is not included. In tax accounting, the threshold for depreciable equipment is 100 thousand rubles. (Clause 1, Article 256 of the Tax Code of the Russian Federation). That is, this machine cannot be recognized as a fixed asset and the cost at the price of the supplier will also be attributed to subaccount 10.09 of account 10 “Materials”.

To wiring #2. Accounting. Since the organization is in the general taxation regime, the VAT presented on the invoice and allocated in the invoice is credited to the accounting account on 19.03.

To wiring #2. Tax accounting. The VAT presented on the invoice falls into the tax register "VAT submitted". After all the conditions for the deduction (reduction of obligations to the budget in terms of VAT) are met, VAT will be removed from the account on account 19.03 and attributed to Dt 68.02. The VAT amount will then be included in the Purchase Book, and then in the VAT Declaration in terms of the deduction.

To wiring #3. Accounting. We have the right to make a VAT entry Dt 68.2 Kt 19.03, if the criteria set forth in Article 172 of the Tax Code are met:

1. The acquired values ​​are necessary for the implementation of production activities subject to VAT (specified in the conditions of the example);
2. Accepted values ​​are accepted for accounting on the balance sheet account;
3. The organization has a supplier invoice with a dedicated VAT line and is properly formatted.

To postings No. 4 and 5. Accounting. For accounting purposes, the costs are immediately included in the expenses of the current period. Shipping and consulting costs will be included in the cost of ordinary activities in full.

To postings No. 4 and 5. Tax accounting. The cost of the property is formed taking into account all the costs associated with the acquisition of this object. Thus, for the purposes of tax accounting (by condition we have a general taxation regime), costs are included in the cost of equipment. In this case, we attribute it to the account of 10.09, as if specifying the cost of the object. As a result of all costs charged to account 10.09, the cost of the machine in the tax accounting information base will be 49,300 rubles.

To wiring number 6. Accounting. The cost of the machine included in the inventory will be written off at the time of its commissioning. The costs are now taken into account on account 26 (links are given in the table).

To wiring number 6. Tax accounting. According to clause 1 of article 256 of the Tax Code, the machine cannot be recognized as depreciable property (the limit in value for inclusion in the fixed assets is 100 thousand rubles), so its cost can be included in material costs after commissioning in full.

To wiring no. 7. Accounting. The machine was deregistered within the framework of the existing rules and transferred to a financially responsible person, but it is actually used, operated, and in order to ensure further control over its fate, it is advisable to take the machine into account on the off-balance account MC 04 “Inventory and household supplies in operation”. The write-off of the machine from this off-balance account will occur upon disposal, that is, when it will no longer be used.

To wiring number 8. At the end of the month, account 26 is closed. It closes in accordance with the method specified in the accounting policy. In the example, the method is indicated. The costs are included in the expenses in the full amount both in accounting and in tax accounting, as they are documented and the machine was purchased for use for production purposes.

This section does not consider the disadvantages of the new methodology, but they are.

Summing up

In this article, the main requirements of the legislation on accounting for business transactions on account 10 "Materials" and the algorithm of the accountant's actions in the most common business situations were studied. The acquired knowledge will allow you not to make annoying mistakes that lead to additional taxes.

The information obtained in this article, adapted to specific business situations within a particular company, will form the basis for understanding the specifics of working with account 10 “Materials”. You will be competent in matters of accounting materials (from Latin competere - to comply, to fit - a range of issues in which you are well aware). We wish you good luck!

Account 10 "Materials" is intended to summarize information on the availability and movement of raw materials, materials, fuel, spare parts, inventory and household supplies, containers, etc. values ​​of the organization (including those in transit and processing).

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

Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected on account 10 "Materials", during this year (before the preparation of the annual accounting calculation) are taken into account at the planned cost. After compiling the annual accounting cost estimate, the planned cost of materials is adjusted to the actual cost.

When accounting for materials at accounting prices (planned cost of acquisition (procurement), average purchase prices, etc.), the difference between the cost of valuables at these prices and the actual cost of acquiring (procurement) of valuables is reflected in score 16"Deviation in the cost of materials."

To account 10 "Materials" sub-accounts can be opened:

10-1 "Raw materials and supplies";

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

10-3 "Fuel";

10-4 "Containers and packaging materials";

10-5 "Spare parts";

10-6 "Other materials";

10-7 "Materials transferred for processing to the side";

10-8 "Building materials";

10-9 "Inventory and household supplies";

10-10 "Special equipment and special clothing in stock";

10-11 "Special equipment and special clothing in operation", etc.

Sub-account 10-1 "Raw materials and materials" takes into account the availability and movement of: raw materials and basic materials (including construction materials - from contractors) that are part of the manufactured products, forming its basis, or being necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, assistance to the production process; agricultural products harvested for processing, etc.

Subaccount 10-2 "Purchased semi-finished products and components, structures and parts" takes into account the presence and movement of purchased semi-finished products, finished components (including building structures and parts - from contractors) purchased for the acquisition of manufactured products (construction), which require processing or assembly costs. Products purchased for assembly, the cost of which is not included in the cost of production, are accounted for account 41"Products".

Organizations engaged in the implementation of research, design and technological work, acquiring on the side the special equipment, tools, fixtures and other devices they need as components for carrying out these works on a specific research or design topic, take into account these values ​​on subaccount 10 -2 "Purchased semi-finished products and components, structures and parts."

Subaccount 10-3 "Fuel" takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, energy generation and heating, solid (coal, peat , firewood, etc.) and gaseous fuel.

Subaccount 10-4 "Containers and packaging materials" takes into account the presence and movement of all types of containers (except for those used as household equipment), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel riveting, hoop iron and etc.). Items intended for additional equipment of wagons, barges, ships and other vehicles in order to ensure the safety of shipped products are accounted for on sub-account 10-1 "Raw materials and materials".

Organizations engaged in trading activities take into account containers for goods and empty containers on account 41"Products".

Subaccount 10-5 "Spare parts" takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for the production of repairs, replacement of worn parts of machines, equipment, vehicles, etc., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, assemblies created in the repair departments of organizations, at technical exchange offices and repair plants.

Car tires (tire, tube and rim tape) on wheels and in stock with the vehicle, included in its initial cost, are accounted for as fixed assets.

Subaccount 10-6 "Other materials" takes into account the presence and movement of production waste (stumps, cuttings, shavings, etc.); irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, salvage); worn tires and scrap rubber, etc. Production waste and secondary material values ​​used as solid fuel are accounted for on sub-account 10-3 "Fuel".

Sub-account 10-7 "Materials transferred for processing to the side" takes into account the movement of materials transferred for processing to the side, the cost of which is subsequently included in the costs of manufacturing the products obtained from them. The costs of processing materials paid to third parties and persons are charged directly to the debit of the accounts that record products received from processing.

Sub-account 10-8 "Building materials" is used by developers. It takes into account the presence and movement of materials used directly in the process of construction and installation work, for the manufacture of building parts, for the erection and finishing of structures and parts of buildings and structures, building structures and parts, as well as other material assets necessary for construction needs (explosive substances, etc.).

Subaccount 10-9 "Inventory and household supplies" takes into account the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

Sub-account 10-10 "Special equipment and special clothing in stock" is designed to account for the receipt, availability and movement of special tools, special devices, special equipment and special clothing located in the warehouses of the organization or in other places of storage.

Subaccount 10-11 "Special equipment and special clothing in operation" takes into account the receipt and availability of special tools, special devices, special equipment and special clothing in operation (in the production of products, performance of work, provision of services, for the management needs of the organization). The credit of subaccount 10-11 reflects the repayment (transfer) of the cost of a special tool, special fixtures, special equipment and special clothing to the cost of products (works, services) in correspondence with the debit of cost accounting accounts, and the write-off of the residual value of objects in case of their early retirement in correspondence with the debit of the account of accounting for other income and expenses.

Organizations engaged in the production of agricultural products can open separate sub-accounts for account 10 "Materials" to account for: seeds, planting material and feed (purchased and own production); mineral fertilizers; pesticides used to control pests and diseases of agricultural crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.

Depending on the accounting policy adopted by the organization, the receipt of materials can be reflected using the accounts "Procurement and acquisition of material assets" and "Deviation in the cost of material assets" or without using them.

If an organization uses accounts 15"Procurement and acquisition of material assets" and "Deviation in the cost of material assets" on the basis of the settlement documents of suppliers received by the organization, an entry is made on the debit of the account "Procurement and acquisition of material assets" and credit accounts 60"Settlements with suppliers and contractors", "Main production", "Auxiliary production", "Settlements with accountable persons", "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 materials to the organization. However, the debit entry accounts 15"Procurement and acquisition of material assets" and credit bills 60"Settlements with suppliers and contractors" is made regardless of when the materials were received by the organization - before or after receipt of the supplier's settlement documents.

The posting of materials actually received by the organization is reflected in the debit entry of account 10 "Materials" and credit accounts 15"Preparation and acquisition of material values".

If an organization does not use accounts 15"Procurement and acquisition of material assets" and "Deviation in the cost of material assets", the posting of materials is reflected in the entry in the debit of account 10 "Materials" and credit accounts 60"Settlements with suppliers and contractors", "Main production", "Auxiliary production", "Settlements with accountable persons", "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 materials to the organization. At the same time, materials are accepted for accounting regardless of when they were received - before or after receipt of the supplier's settlement documents.

The cost of materials remaining on the way at the end of the month or not taken out of the suppliers' warehouses at the end of the month is reflected in the debit of account 10 "Materials" and the credit bills 60"Settlements with suppliers and contractors" (without posting these values ​​to the warehouse).

The actual consumption of materials in production or for other business purposes is reflected in the credit of account 10 "Materials" in correspondence with the accounts of production costs (sales expenses) or other relevant accounts.

Upon disposal of materials (sale, write-off, transfer free of charge, etc.), their cost is debited accounts 91"Other income and expenses".

Analytical accounting on account 10 "Materials" is carried out according to the places of storage of materials and their individual names (types, varieties, sizes, etc.).

Account 10 "Materials"
corresponds with accounts

Chart of accounts application: account 10

• TZV-MP - form for small business

  Written off from the credit of account 43 to the debit of account 10 "Materials". In that ... acquisition (debit turnover of account 10), in particular: raw materials and materials intended for ... on the relevant sub-accounts opened for account 10. Depending on the area ... debit turnover on accounts 11, 15, 16 The cost of materials indicated by ... sum up the data on the corresponding sub-accounts of account 10 as of 1 ... materials written off during 2016 from the corresponding sub-accounts of account 10 to the debit of the account ...

• Pledge. Accounting and taxation

  On the settlement account Materials 10 "Materials" pledged, subaccount "Materials transferred ... to the current account, Loan agreement The cost of materials returned by the pledgee 10 "Materials" 10 "Materials ... the cost of materials sold is debited from account 10 "Materials "to the debit of account 91, subaccount ... reference The actual cost of materials 91-2 10 "Materials" 450,000 is written off Accounting statement ...

• Accounting procedure for reusable and non-returnable containers

  The container is credited to the balance account 10 "Materials, subaccount 10-4" Packaging and ... according to the application of the Chart of Accounts, it is provided for the opening of a separate subaccount 10 to the balance account 10 "Materials" (see ... also clause 42 of the Guidelines) ... -4 "Containers and packaging materials". In addition, to the balance sheet account ... balance sheet account 10 "Materials", subaccount 10-4 "Containers and packaging materials" ...

• Tax accounting of operations for the processing of tolling materials

  A continues to take into account on the accounting account of the relevant materials (on a separate sub-account) (n ... is reflected in internal entries on account 10: Debit 10-7 “Materials transferred for processing to ... the remnants of tolling materials are not returned by the contractor and are counted towards payment performed... 19 54,000 Materials transferred for processing 10-7 10-1 300,000 ... recorded by the processor on off-balance account 003 "Materials accepted for processing" in...

• How to reflect marriage in the accounting in the absence of fault of employees

  The following position: To write off damaged materials (raw materials), the organization needs to carry out ... you can specify: "Damage of materials due to a power outage (equipment breakdown ... dated October 31, 2000 N 94n (hereinafter referred to as the Chart of Accounts). Assets, ... be it is indicated: "Damage of materials due to a power outage (breakdowns ... is debited from the credit of account 10 "Materials" to the debit of account 94" ... 275). We also recommend that you familiarize yourself with the materials: - Encyclopedia of solutions. Recovery ...

• Audit procedures for assessing the internal control system during the inventory of materials transferred for processing under a contract for the processing of tolling raw materials

  On sub-account 10.07 “Materials transferred for processing to the side” of account 10. The customer transfers ... purchases 10.07 10.01 Transfer of building materials for processing Invoice for the release of materials ... with raw materials supplied by the customer are reflected on the off-balance account 003 “Materials accepted for processing” without. .. simultaneous acceptance for accounting on account 10.01; Reflect in accounting the quantity ... on sub-account 10.07 "Materials transferred for processing to the side" of account 10. In accordance ...

• The procedure for documenting the return of defective goods to the supplier

  An invoice for the release of materials to the party can be issued (in the form ..., Instructions for the application of the Chart of Accounts for accounting for financial and economic activities ..., only part of the defective materials (goods) is reflected in the debit of account 002, and ... to be accounted for with reflection on accounts 10 "Materials" and 41 "... - VAT is charged on the cost of shipped materials; Debit 90, subaccount "Cost of ... goods. We also recommend that you familiarize yourself with the material: - Encyclopedia of solutions. Return of goods ...

• Errors when writing off materials in "1C: Accounting 8"

  In the tabular part “Materials”, we indicate: Cocoa powder, quantity 1000, account 10.01 Milk ... whole, quantity 200, account 10.01 Sugar ..., quantity 500, account 10.01. Error 1: lack of materials ... here the write-off occurs from account 10.01 "Raw materials and materials". Here you need to figure it out ... the details of the tabular part "Account" on 10.01 "Raw materials and materials". If an error...

• Write-off of damaged goods in accounting and tax accounting when the guilty person is not identified

  Further - Methodical instructions); - Chart of accounts for accounting of financial and economic activities ... dated October 31, 2000 N 94n (hereinafter referred to as the Chart of Accounts). Goods ... account 41 "Goods" (account 10 "Materials") to the debit of the account ... operations to write off goods (materials) in this situation can ... write off the actual cost of damaged goods (materials); Debit 10 (41) Credit 94 - ... damage to goods (materials) unsuitable for use, due to the financial result of the organization ...

• Accounting for waste vegetable oil

  Dishes (products), account 10 “Materials” is used, subaccount 10-1 “Raw materials”, or 41 “Goods ... of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n Account 10 “Materials” Account 41 “Goods” Intended .. . production "in correspondence with the credit of account 10 or 41. If the enterprise ... is invited to use account 10, sub-account 10-6" Other materials ". Moreover, this account (and not account 41 ... on the debit of account 10, subaccount 10-6, in correspondence with the credit of account 20 on ... which it was credited to account 10, subaccount 10-6. Tax accounting B ...

• Logistics costs: accounting and taxation

  Debit Credit Materials 10 “Materials” / corresponding subaccount 60 “Calculations ... on account 10: Content of the transaction Debit Credit Accepted for accounting materials 10 “Materials” / subaccount ... you can take into account the cost of transporting materials separately on account 15 “ Procurement and ... organized in the places of procurement (purchase) of materials, workers directly involved in procurement (... workers can form the actual cost of materials (account 10 "Materials"). 2). These same expenses...

• Tachograph. Accounting and taxation

  IT), which is reflected on the credit of account 77 "Deferred tax liabilities ... accounting on the debit of account 10" Materials ", subaccount 10-9" Inventory ...; (Instructions for the application of the Chart of Accounts for accounting of financial and economic activities ... the cost is debited from account 10, subaccount 10-9, to the debit of account 20 "... Main production" or accounts ... accounting for an additionally entered off-balance account 012 " Cards sent...

• Accounting on accounts 08.03 and 08.04

  Fixed assets "- parts (separate modules) of the main account are credited to this account ... materials for the assembled fixed asset are purchased, they must be taken into account on account" 10 ". “... transfer of furniture components and additional materials for assembly. In the header... - the name of the furniture set. In the field "Cost account" - "08.03", below is filled in .... This article is an analytics of the account “08.03”, filling in this ... Accounting account ”the account “08.04” and other accounts are indicated if additional materials were purchased ...

• The procedure for accounting and tax accounting of lost property transferred for safekeeping

  The bailor can provide, for example, for accounts 10 "Materials", 41 "Goods ..." the following sub-accounts: "Materials (goods) in their own warehouse", "Materials (goods) transferred to the warehouse of the organization ... more - PBU 10/99), that is, it is taken into account in the debit of account 91 "... losses, the actual cost of materials is subject to write-off from the credit of the account "Shortages and ..., which means that the account of calculations for damages will correspond with account 94 ...

• Canteen: cost accounting from raw materials to the finished dish

  To build accounting for raw materials and other production costs ... fix the account used in the accounting policy: 10 "Materials" or 41 "Goods". However ... ready-made meals are reflected in the corresponding account of the budget accounting "Finished products ..." ... raw materials on account 10 "Materials", sub-account 10-1 "Raw materials and materials", followed by ... by entering into the working chart of accounts account 40 “Output of products (works, ... standard (planned) cost) with the connection of account 40 “Output of products (works, ...