Received goods from suppliers wiring. Accounting entries for the sale of goods and services. Commission sale of goods: postings, characteristics

Postings on materials reflect the movement of inventory in the process of economic activity of the subject. It is impossible to imagine any organization without postings on materials in accounting, as well as without the use of office, inventory, raw materials and fuel. Therefore, every accountant should know the accounting algorithm for materials. Let's look at it later in the article.

What about materials?

In the process of working to make a profit, business entities often face the need to purchase related materials. This type of property is of low value and is rarely acquired for the purpose of further resale. Inventories (IPZ) go to production or management needs.

The procedure for accounting and movement of materials should be reflected in the accounting policy of the enterprise, which each business entity has the right to form independently, without violating the requirements of the current legislation. The rules for using information on materials are regulated by PBU 5/01 "Accounting for inventories", approved by order of the Ministry of Finance of the Russian Federation dated 09.06.2001 No. 44n. Also, on the basis of PBU 6/01 “Accounting for fixed assets”, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n, equipment with a cost not exceeding 40 thousand rubles belongs to the MPZ.

Read about the nuances of accounting for assets whose value is below 100,000 rubles.

What types of materials exist?

In accounting, materials, according to the Chart of Accounts (approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n), are accounted for on account 10 “Materials”.

Materials have a variety of grouping according to purpose and nature of use. Depending on these conditions, the materials of the organization are grouped into the following sub-accounts.

Material Accounting

In order to control the availability and movement of inventories, an economic entity can use both unified forms approved by the Decree of the State Statistics Committee of the Russian Federation of July 30, 1997 No. 71a, and developed independently, taking into account the requirements for the mandatory details of the primary document (Article 9 of the Law "On Accounting" dated 06.12. 2011 No. 402-FZ) and enshrined in the accounting policy of the company.

Among the unified forms, the most popular are the following:

• receipt order;
• limit card.

Materials are credited at the actual cost, recorded in the documentation upon receipt. Inventories in the organization are accounted for either at their actual cost of receipt, or at discount prices, which should be fixed in the accounting policy. When using the 2nd option, account 16 “Deviation in the cost of material assets” and account 15 “Procurement and acquisition of material assets” should be used to reflect the difference between the accounting and actual cost.

Example 1

LLC "Retro" has fixed in its accounting policy the need to accept materials at accounting prices. A batch of raw materials (granulated sugar) was received for further use in production in the amount of 100 kg in the amount of 4,000 rubles. Accepted accounting (planned) prices for this position - 45 rubles. for 1 kg. The following transactions have been made:

If the book price were less than the actual cost, then the final entry would look like this:

Dt 16 Kt 15. - the difference in the excess of the cost of goods over the accounting prices was written off.

Example 2

Upon receipt of materials, Raduga LLC will capitalize them at their actual cost. When buying a stationery (20 pencils for a total of 1,000 rubles), the following entries were made for administrative needs:

After receipt, materials are written off for production or for other general business needs in one of the existing ways, which must also be reflected in the accounting policy:

1. At average cost - when writing off, the average price of 1 unit of a homogeneous material is formed.
2. At the cost of each unit - suitable for a few groups of inventories in cases where it is possible to form the cost of each unit.
3. FIFO method - this method allows you to take into account the costs of the first materials received (clause 16 PBU 5/01).

Postings for the receipt and disposal of materials

There are several ways for the receipt of MPZ in the organization: purchase for a fee, acceptance as a contribution from the founders, production of materials, gratuitous receipt, etc.

Depending on the method of receipt, the following postings for materials appear in accounting.

If there is VAT in the cost of the material upon receipt, then its amount is reflected in a separate line.

Example 3

Motiv LLC purchased a batch of paper (100 packs) for stationery needs under an invoice for a total of 18,000 rubles, including 20% ​​VAT of 3,000 rubles. The organization made the following entries:

For more information on the formation of VAT when purchasing an inventory, see the material “How is VAT accounting for acquired valuables?” .

If an organization applies a taxation regime that excludes the use of VAT (STS, UTII), then the entire cost of materials should be credited to account 10. In this case, VAT does not apply to refundable taxes, but is taken into account when forming the cost price.

The release of the inventory to the side can be carried out for the following number of reasons:

Results

Any movement of inventories must be formalized in primary documents and recorded in accounting entries. The primary organization can be drawn up according to unified forms or on forms developed by the economic entity independently. Postings are made in accordance with the Chart of Accounts. The cost of materials and the rules for their acceptance for accounting, as well as movement or disposal are determined in accordance with PBU 5/01 and other regulatory legal acts.

Business transaction "Materials received from the supplier" - one of the most common entries in accounting. And in fact, both manufacturing enterprises, which are very numerous in Russia, and many other organizations build their activities on the purchase and sale of materials. Therefore, it is very important that this operation is carried out correctly, and all the nuances are taken into account.

Main groups

Materials or (the fuller name of the accounting item) is quite an extensive article.. It includes following groups:

• materials;
• raw materials;
• purchased semi-finished products and components;
• fuel;
• spare parts;
• Construction Materials;
• inventory and household accessories, etc.

Methods

Options for the supply of materials can be several. Let's consider cooperation with suppliers (you can also get an inventory from the founders as a quality or create them on your own organization).

Supply contract

Here you can also distinguish between delivery with payment after receipt of materials and delivery with prepayment. In the case of postpaid delivery, the following standard wiring:

• D10 K60- Inventory received at the warehouse;
• D19.3 K60- reflected the amount of VAT in the price paid for received inventories;
• D68.2 K19.3- attributed the amount of VAT paid to reimbursement from the budget;
• D60 K5 1 - repaid accounts payable to the counterparty.

Important: the amount reflected in 1 transaction does not include VAT.

If the MPZ were paid earlier, then D60.02 K51- reflected the prepayment to the supplier for the inventory;

The expense report is used by the organization to confirmation by the accountable person of spending the amounts issued to him. Also supporting documents (cash receipts, etc.) must be attached to the report.

Thus, in this case, the accountable person acquires for the company. Postings in this situation will be the following(standard scheme):

• D71 K50- funds were issued from the cash desk to an accountable person;
• D10 K71- inventories were received from an accountable person;
• D19.3 K71- reflected VAT;
• D68.2 K19.3- attributed VAT to reimbursement.

There is another option, how you can reflect the receipt of materials from an accountable person, showing the actions of the supplier. This accounting method will allow you to analyze deliveries by suppliers.

• D71 K50– issuance of funds to an accountable person for the needs of the company;
• D10 K60.1- materials were received from the supplier to the warehouse (based on the primary documents attached to the advance report);
• D19.3 K60.1- reflected VAT;
• D68.2 K19.3- attributed VAT to reimbursement;
• D60.01 K71- reflected the payment to the supplier by the accountable person.

barter agreement

There are cases when goods enter the organization under an exchange agreement. Then you need to take them into account in the following way(in this case, the usual procedure for the transfer of ownership of the MPZ is provided):

• D10 K60.01- Inventory received from the counterparty under an exchange agreement;
• D19.3 K60.01- reflects the amount of VAT;
• D68.2 K 19.3– attributed value added tax to reimbursement;
• D62.01 K91.1- reflected the exchange of inventories under the concluded contract;
• D91.2 K10- written off the transferred MPZ;
• D91.2 K68.2– reflected the VAT charged on the transferred materials;
• D60.01 K62.01- set off the debt of the counterparty under the contract concluded with him.

As a valuation of the inventories transferred under the exchange agreement, they take the price that, under similar conditions, the company uses to determine the cost of similar materials.

Often, legally competent preparation of documents when accepting an inventory helps to resolve disputes between the supplier and the buyer, if such arise, for example, when the quality of the received materials is inadequate.

Consider the case when a supply agreement between the supplier and the buyer. If in this case inventories are transported, then the supplier must bring along with them a waybill or waybill.

He must also provide (remember that the invoice is the basis for paying for materials)

Further, an employee of the buyer company (materially responsible person) checks the composition of the delivered material with the delivery note and invoice and, if everything is in order, signs the documents (each in 2 copies) and keeps one of the copies for himself. Further, both in the company-buyer and in the company-supplier, copies of these documents must be signed by an authorized person and must be stamped.

If the received inventories do not correspond to the description in the accompanying document or the packaging is badly damaged, it is necessary to draw up material acceptance certificate.

If everything is in order, the acquiring company can draw up credit note with a list of received materials.

If the materially responsible person accepts the goods outside the warehouse of the buyer company, then a power of attorney must be issued for this person to receive the materials.

The consignment note is the basis document for transactions 1, 2, and 3 in the transaction list for postpaid delivery, receipt note for 1, invoice for 2. Bank statement for 4.

And if the MPZ was acquired by an accountable person? Then an advance report is required, which has already been discussed (in one copy), as well as cash receipts and other documents confirming the fact of payment. In the process of transferring materials to the warehouse by the accountable person, a receipt order is issued.

This receipt is the basis for entry 2 in the entry list when goods are received through an accountable person according to the standard scheme, and a delivery note is also required to post it. For 1 posting - issue note. For 3 - invoice and waybill. For 4 - the same as for 3, and also requires .

If the accountant uses a scheme that includes settlements with suppliers, then for the 5th posting from this list, an accounting statement-calculation will be required.

If the inventory was received under an exchange agreement, then invoices are required for 1, 2, 3, 4 and 5 entries; receipt order - for 1; invoices - for 2, 3, 4, 5 and 6; accounting reference-calculation - for 7.

Materials received - no documents

In this case, there is a special procedure for accepting materials for accounting, which are now called uninvoiced deliveries.

In order to accept materials, an act is drawn up in the form of M-7, for the acceptance of containers - an act in the form of TORG-5.

Acts should be created in 3 copies. One of them is given to the supplier. In order for the act to have legal force, it is necessary to create a commission, which should include a representative of the supplier company or an independent expert.

Further, the received inventories must be take into account at a certain cost in other words, evaluate. If the actual cost is accepted as the accounting price in the organization, then the inventories are accepted for accounting at market prices.

Further, after the receipt of documents, there may be different situation. Either the cost indicated in the documents will coincide with the cost at which the inventories were taken into account, or it does not match. In the latter case, the accounting records must be corrected.

Thus, there are a lot of various nuances in the “receipt of materials from the supplier” posting, but it is not difficult to figure them out.

The receipt of goods and services in 1C is presented in this video.

For the receipt of goods or services in 1C 8.3, it is necessary to create an appropriate document. In this step-by-step instruction, we will consider a detailed step-by-step instruction on how to do this and what data to fill in. We will also consider the example of the wiring created by the 1C program.

In the "Purchases" menu, select "Receipt (acts, invoices)". You will see a list form for this document.

From the list form that appears, you can create several different types of documents. Let's consider them briefly.

• Goods (consignment note). You will have access to only the tabular part for adding goods.
• Services (act). An analogue of the previous one, but only for services.
• Fixed assets. This document generates receipt and postings that do not require installation. Additional registration is not required.
• Goods, services, commission. Combination of goods, services and commission trading.
• Materials for processing. Here the name speaks for itself.
• Equipment.– equipment. Acceptance for accounting is formed separately.
• Construction objects. Receipt of fixed assets - construction objects.
• Leasing services. To accrue the next lease payment, when accounting for property on the balance sheet of the lessee.

Consider the first two types of operations, since they are the most popular.

How to put the goods on arrival

When creating a new document, select the operation type "Goods (invoice)".

In the header, indicate the counterparty, the contract and the department where the goods will be credited. You can also additionally set up VAT (included in the cost and method of accrual), consignee, consignor, and.

The accounting account in this case is 41.01 - goods in warehouses. It can be changed too. Then adjust the VAT rate if necessary.

At the bottom of the form, indicate the number and date of the invoice, then click on the "Register" button. The document will immediately be created automatically and a link to it will be displayed.

As we can see, the document made two entries: for the receipt itself and for VAT (account 10.03).

See also the video on posting goods in 1C Accounting:

Receipt of services

This time, when creating a document, select the type of operation "Services (act)". We will not consider in detail the filling out of this document due to the fact that everything here is similar to the previous method. Only here item items with the “Service” type are added.

We attributed our lawn mowing service to account 26 and indicated the cost item “Other costs”.

In the event that you need to immediately reflect the receipt of both goods and services, use the type of operation “Goods, services, commission”.

The sale of goods or services is the main source of income for the firm. The reflection of the sale in the accounting occurs either at the time of shipment, or at the time of payment. Each shipping case involves its own postings.

The sale of goods is reflected in the debit of the sub-account "Cost" () and Credit 41 of the account, the sub-accounts for which are determined by the type of trade (wholesale / retail, etc.):

• Proceeds from the sale of goods are reflected in the Credit of account 90 sub-account "Proceeds" in correspondence with the account.

The sale of goods can be carried out through an intermediary. Then it is necessary to make postings Debit 45 Credit 41 “Goods in warehouses”. As goods and materials are sold, business records are made on the debit of account 90 "Cost" and credit. When exporting goods, the same postings are made.

On the main taxation system, it is necessary to pay VAT on sales. Tax reflection is done by posting Debit VAT Credit.

In retail, goods are sold at their selling price. The markup is done by. When implementing at the end of the month, you need to make reversal entries:

• Debit 90 "Cost" Credit 42.

Postings for the sale of goods in wholesale trade

Usually it can be made on an advance payment or upon shipment of the goods.

Prepaid

The organization then shipped goods in the amount of 99,500 rubles. (VAT 15,178 rubles).

Wiring:

By shipment

The organization shipped goods to the buyer in the amount of 32,000 rubles. (VAT 4881 rubles). Payment received after delivery.

Wiring:

Sale of goods in retail

For the day, the sales revenue in the store amounted to 12,335 rubles. Accounting is kept at sales prices, the organization is on the UTII taxation system, the outlet is automated. Money on the same day handed over to the cashier of the company.

Wiring:

Transactions for the sale or provision of services

When selling services, the same accounts are involved, only instead of 41 accounts there are 20 accounts, which collect all the costs that make up the cost.

The organization performed services in the amount of 217,325 rubles. The cost of the service amounted to 50,000 rubles.

Service postings.

It is produced by a document of the same name (in the latest versions of the program it is called “Receipt (acts, invoices)”. In this step-by-step instruction, I will give a step-by-step instruction on how to reflect the purchase of services and goods, and also consider the postings that the document makes.

In the interface of the 1C 8.3 program, this document is located on the "Purchases" tab, the item "Receipt (acts, invoices)":

After that, we get into the list of documents that have ever been entered. To create a new receipt, you must click on the "Receipt" button, where the menu for selecting the desired type of operation will appear:

• Goods (invoice) - a document is created only for goods with accounting account - 41.01;
• Services (act) - a reflection of only services;
• Goods, services, commission - a universal type of operation that allows the receipt of returnable packaging;
• - a special type of operation for accounting for a tolling scheme, in postings such an income will be reflected in off-balance accounts;
• - to reflect the receipt of fixed assets on accounts 08.03 and 08.04;
• Leasing services - generates postings on account 76.

Consider in detail the receipt of goods and services.

Receipt of goods in 1C Accounting 8.3

To complete the purchase of goods in the 1C program, you need to enter a document with the “Goods” type. In the header of the document, you must specify the recipient organization of the item, the warehouse for acceptance, the counterparty-seller and his contract:

Below, in the tabular part, information about the positions is entered:

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What product was purchased, in what quantity, at what price and at what VAT rate (if your company is a VAT payer). Accounts may or may not be present in the tabular section. It depends on the program settings. In postings, goods are usually credited to account 41.01.

This completes the document.

If the supplier has provided you with an invoice, it must be reflected in the program. This is done by filling in the "number" and "date" fields at the bottom of the document:

After clicking on the "Register" button, 1C itself will create a new document "Invoice received". This document makes VAT entries (for example, February 68 - March 19) and forms an entry in the purchase book.

Let's look at the postings of the created 1C using the document "Receipt of goods and services". You can do this by pressing the Debit-credit button -:

As you can see, the document generated two postings:

• Debit 41.01 Credit 60.01 - receipt of goods and accrual of debt to the supplier;
• Debit 19.03 Credit 60.01 - reflection of the incoming document.

In this case, the goods are sold on a “credit”, that is, postpaid. If we first paid for the goods, then the program would generate an advance offset posting (Dt 60.01 - Kt 60.02) for the amount of the prepayment.

Watch our video on the purchase of goods:

Receipt of services in 1C 8.3

Purchasing services in the program is not much different from purchasing goods. Filling in the header is exactly the same, except for specifying the warehouse. The primary document to reflect such a transaction is usually the "Act on the provision of services."

The only difference is the indications in the tabular part of the nomenclature with the type “service”. For example, I will issue a receipt of delivery services: