The invoice request does not debit the amount. Write-off of materials step-by-step instructions for accounting

In this article we will look in detail at step-by-step instructions on how to correctly record and write off materials in 1C 8.3 from account 10. The choice of document for accounting for materials depends on the purpose of this write-off:

• In order to transfer both your own and customer-supplied materials into production or operation, you must use the “Requirement-invoice” document. Examples of such goods and materials are office supplies, auto parts, various small business products, materials for construction, etc.
• In the case when you need to write off materials that have become unusable, or are actually missing, but are listed in the program, you need to use the document “Write-off of goods”.

Write-off of materials for production

From the Production menu, select Requirements-Invoices.

Create a new document and in its document header indicate the warehouse or department (depending on the settings). In the case when you need to reflect any typical production operation, set the “Cost accounts” flag on the “Materials” tab. After this, additional columns will appear in the tabular part of the materials that will need to be filled in:

• Cost account. By the value in this column, write-off expenses are recorded.
• Subdivision. Indicate the department to which these costs will be written off.
• Cost item.

In the tabular section on the materials tab, list all those that need to be written off, indicating their quantity. The materials to be written off must be available on account 10.

Once you have completed the document, submit it. As a result, a posting was created that wrote off materials for production according to the accounts we indicated in the tabular section:

• Dt 26 – Kt 10.01.

Printable forms of this document are located in the “Print” menu at the top of it.

Writing off stationery materials in 1C 8.3 is discussed in this video:

Write-off of customer-supplied materials

To reflect the write-off of customer materials according to the toll scheme in 1C, go to the appropriate tab of this document. Indicate the customer on it, and add the necessary product items indicating their quantity in the tabular section. and transmissions will be filled in automatically (003.01 and 003.02).

Let's scan the document and open its movements. Please note that in NU () this operation is not taken into account due to the fact that it does not affect the recognition of income and expenses.

Document “Write-off of goods”

This document is created from the menu “Warehouse” - “”.

Fill out the header of the document, indicating the department or warehouse where the goods being written off are listed. When a write-off occurs when a shortage is detected based on inventory results, a link to it must also be indicated in the header of the document. If goods that have become unusable are written off, you do not need to indicate anything in this field.

The tabular part is filled in manually. If an inventory is specified, then you can add products from it automatically using the “Fill” button.

Unlike the previous document, the movement was formed on account 94 - “Shortages and losses from damage to valuables.”

The write-off of damaged goods and materials is discussed in this video:

Based on this document, from the print menu, you can generate an act of write-off of goods and TORG-16.

Any organization acquires materials for the company’s activities not for their own sake. And the purchased valuables will not lie dead weight in the warehouse for the director to admire. They are intended for use in production, sales or administrative purposes. Therefore, purchased materials are subsequently consumed in production.

However, in the warehouse the storekeeper or warehouse manager is responsible for them, and the materials are taken into account on account 10. When the materials leave the warehouse, the situation will change: the account and the person in charge will change. In this article we will analyze the write-off of materials with step-by-step instructions for this procedure for you.

1. Accounting entries for writing off materials

2. Registration of write-off of materials

3. Write-off of materials - step-by-step instructions if not everything is consumed

4. Standards for writing off materials for production

5. Example of a write-off act

6. Methods for writing off materials for production

7. Option No. 1 – average cost

8. Option No. 2 – FIFO method

9. Option No. 3 – at the cost of each unit

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will look at write-offs of materials in more detail than in the video later in the article.

1. Accounting entries for writing off materials

So, let's start by determining where the purchased materials can be sent. It should be noted that materials are truly ubiquitous and there are ways to, as they say, “plug a hole” in any problem area of ​​the organization:

• - serve as the basis for the production of products
• - be an auxiliary consumable material in the production process
• — perform the function of packaging finished products
• - used for the needs of the administration in the management process
• — assist in the liquidation of decommissioned fixed assets
• - used for the construction of new fixed assets, etc.

And the accounting entries for writing off materials depend on what materials are released from the warehouse for:

Debit 20"Primary production" - Credit 10– raw materials were released for production

Debit 23"Auxiliary production" - Credit 10– materials were sent to the repair shop

Debit 25"General production expenses" - Credit 10– rags and gloves were provided to the cleaning lady servicing the workshop

Debit 26"General running costs" - Credit 10– paper for office equipment was issued to the accountant

Debit 44"Sales expenses" – Credit 10– containers for packaging finished products were issued

Debit 91-2"Other expenses" - Credit 10– materials were released for the liquidation of fixed assets

It is also possible for a situation where it is discovered that the materials listed in the accounts are actually missing. Those. there is a shortage. For such a case, there is also an accounting entry:

Debit 94“Shortages and losses from damage to valuables” – Credit 10– missing materials written off

2. Registration of write-off of materials

Any business transaction is accompanied by the preparation of a primary accounting document, and write-off of materials is no exception. The step-by-step instructions in the next paragraph contain the study of the primary documents that accompany the write-off process.

Currently, any commercial organization has the right to independently determine the set of documents that will be used to formalize the write-off of materials, so the registration of write-off of materials may vary from organization to organization.

The main thing is that the documents used are approved as part of the accounting policy and contain all the mandatory details provided for in Article 9 of Law No. 402-FZ “On Accounting”.

Standard forms that can be used when writing off materials (approved by Resolution of the State Statistics Committee of October 30, 1997 No. 71a):

• — demand-invoice (Form No. M-11) is applied if the organization has no limits on receiving materials
• — limit-fence card (Form No. M-8) is applied if the organization has established limits on the write-off of materials
• — invoice for the issue of materials to the side (Form No. M-15) is applied to another separate division of the organization.

The organization can modify these forms - remove unnecessary details and add details that the organization needs.

The invoice requirement is suitable for accounting for the movement of material assets within an organization, between financially responsible persons or structural divisions.

The invoice in two copies is drawn up by the financially responsible person of the structural unit handing over material assets. One copy serves as the basis for the handing over unit to write off valuables, and the second copy serves as the basis for the receiving unit for the receipt of valuables.

3. Write-off of materials step-by-step instructions if not everything is consumed

Usually, when preparing these documents, it is assumed that the released materials were immediately used for their intended purpose, which means they are accompanied by the postings that we discussed above - for credit 10 of the account and debit 20, 25, 26, etc.

But this does not always happen, especially in large production. Materials transferred to the work site or workshop may not be immediately used in production. In fact, they simply “move” from one storage location to another. In addition, when dispensing materials, it is not always known what type of product they are intended for.

Therefore, those materials that are released from the warehouse but not consumed should not be taken into account as expenses of the current month, neither in accounting nor in tax accounting for income tax. What to do in this case, how to write off materials, step by step instructions below.

In such situations, the release of materials from the warehouse to the production department should be reflected as an internal movement, using a separate subaccount to account 10, for example, “Materials in the workshop.” And at the end of the month, another document is drawn up - a materials consumption act, where the direction of materials consumption will already be visible. And at this moment the materials will be written off.

Such tracking of material consumption will allow you to achieve greater reliability in accounting and correctly calculate income tax.

Please note that this applies not only to materials that go into production, but also to any property, including stationery used for administrative needs. Materials should not be issued “in reserve”. They must be used immediately. Therefore, a one-time operation to write off 10 calculators for an accounting department of 2 people, during an audit, will certainly raise questions as to what purpose they were required in such quantities.

4. Example of a write-off act

1. - or you issue and immediately write off only what is actually consumed (in this case, the requirement of an invoice is quite sufficient)
2. - or you draw up an act for writing off materials (transmitting a demand invoice, and then gradually writing off acts for writing off).

If you use write-off acts, do not forget to also approve their form as part of the accounting policy.

The act usually indicates the name, and, if necessary, the item number, quantity, accounting price and amount for each item, number (code) and (or) name of the order (product, product) for the manufacture of which they were used, or number (code) and (or) the name of the costs, the quantity and amount according to consumption standards, the quantity and amount of consumption in excess of the standards and their reasons.

An example of what such an act might look like is in the picture below. I repeat, this is just an example; the type of act will very much depend on the specifics of the enterprise. Here, as a basis, I took the form of the act that is used in budgetary institutions.

5. Standards for writing off materials for production

Accounting legislation does not establish standards in accordance with which materials should be written off for production. But paragraph 92 of the Methodological Guidelines for the accounting of MPZ (Order of the Ministry of Finance dated December 28, 2001 No. 119n) states that materials are released into production in accordance with established standards and the volume of the production program. Those. the amount of materials written off should not be uncontrolled and the standards for writing off materials into production should be approved.

In addition, for tax accounting it would be useful to remember Article 252 of the Tax Code: expenses are economically justified and documented.

The organization sets its own standards for materials consumption (limits). . They can be fixed in estimates, technological maps and other similar internal documents. Documents of this kind are not developed by the accounting department, but by the unit that controls the technological process (technologists), and then they are approved by the manager.

Materials are written off for production in accordance with approved standards. You can write off materials in excess of the norm, but in each such case you need to explain the reason for the excess write-off. For example, correction of defects or technological losses.

The release of materials in excess of the limit is carried out only with the permission of the manager or his authorized persons. On the primary accounting document - the demand invoice, the act - there must be a note about the excess write-off and its reasons. Otherwise, the write-off is illegal and leads to a distortion of the cost and accounting and tax reporting.

On the topic of expenses in the form of technological losses, you can read: Resolution of the Federal Antimonopoly Service of the North Caucasus District dated 02/04/2011. No. A63-3976/2010, letters from the Ministry of Finance of Russia dated July 5, 2013. No. 03-03-05/26008, dated January 31, 2011. No. 03-03-06/1/39, dated 10/01/2009 No. 03-03-06/1/634.

6. Methods for writing off materials for production

So, now we know what documents we need to write off materials, and we also know the accounts to which they are debited. From the documents we know how much materials were written off. Now all that’s left to do is determine the cost of their write-off. How can we determine how much the materials sold cost, and what amount will be the write-off entry? Let's look at a simple example, based on which we will study the methods of writing off materials for production.

Example

Sladkoezhka LLC produces chocolate candies. Cardboard boxes are purchased for their packaging. Let 100 such boxes be purchased at a price of 10 rubles. a piece. A packer comes to the warehouse to pick up boxes and asks the storekeeper to give him 70 boxes.

So far we have no question about how much each box costs. The packer receives 60 boxes for 10 rubles, for a total of 600 rubles.

Even if 80 boxes were purchased, but the price is already 12 rubles. a piece. The same boxes. Of course, the storekeeper doesn't keep the old and new boxes separate, they are all kept together. The packer came again and wants more boxes - 70 pieces. The question is: at what price will the boxes sold for the second time be valued? It is not written on each box exactly how much it cost - 10 or 12 rubles.

Different answers can be given to this question, depending on which method of writing off materials for production is approved in the accounting policy of Sladkoezhka LLC.

7. Option No. 1 – average cost

After the packer left the warehouse with the boxes for the first time, there were 40 boxes left for 10 rubles each. – this will be, as they say, the first game. Another 80 boxes were purchased for 12 rubles. - This is already the second batch.

Let's count the results: we now have 120 boxes for a total amount of: 40 * 10 + 80 * 12 = 1360 rubles. Let’s calculate how much a box costs on average:

1360 rub. / 120 boxes = 11.33 rub.

Therefore, when the packer comes for the second time for boxes, we will give him 70 boxes for 11.33 rubles, i.e.

70*11.33=793.10 rub.

And we will have 50 boxes left in the warehouse worth 566.90 rubles.

This method is called average cost (we found the average cost of one box). As new batches of boxes continue to arrive, we will again calculate the average and issue boxes again, but at a new average price.

8. Option No. 2 – FIFO method

So, by the time of the packer’s second visit, we have 2 batches in our warehouse:

No. 1 - 40 boxes for 10 rubles. – according to the time of acquisition, this is the first batch – the “older” one

No. 2 – 80 boxes for 12 rubles. - according to the time of acquisition, this is the second batch - more “new”

We assume that we will issue the packager:

40 boxes from the “old” one - the first batch purchased at the price of 10 rubles. – total for 40*10=400 rub.

30 boxes from the “new” one - the second batch in time to purchase at a price of 12 rubles. – total for 30*12=360 rub.

In total, we will issue in the amount of 400 + 360 = 760 rubles.

There will be 50 boxes left in the warehouse at 12 rubles, for a total of 600 rubles.

This method is called FIFO - first in, first out. Those. First, we sort of release material from an older batch, and then from a new one.

9. Option No. 3 – at the cost of each unit

At the cost of a unit of inventory, i.e. Each unit of materials has its own cost. This method is not applicable for ordinary cardboard boxes. Cardboard boxes are no different from each other.

But materials and goods used by the organization in a special manner (jewelry, precious stones, etc.), or inventories that cannot normally replace each other, can be valued at the cost of each unit of such inventories. Those. If all our boxes were different, we would put a different tag on each one, then each of them would have its own cost.

Here are the most important questions on the topic of writing off materials: step-by-step instructions are now before your eyes. For those who keep records in the 1C: Accounting program, watch a video tutorial on writing off materials in this program.

What problematic issues do you have regarding the write-off of materials? Ask them in the comments!

Write-off of materials step-by-step instructions for accounting

Usually the reason is in the accounting policy settings. Let's look:

Account Manager interface.

Menu Accounting setup - Accounting policy - Accounting policy (accounting and tax accounting), Inventory tab.

Below we see a switch The procedure for forming accounting prices.

1. At planned prices

If the inventory valuation policy is “at planned prices,” then the amount in the posting must be filled in in any circumstances. But this is only in theory.

The program does not fill in the amounts in the invoice posting if these same planned prices are not available.

How do we check?

First, let's go to Accounting settings - Accounting settings settings and look at the price type set for planned prices:

According to this type of prices, prices must be set for all written-off inventory items. If you have not yet dealt with this issue at all and you simply do not have planned prices set, then I recommend looking at how to set the planned cost of an item in 1C UPP and KA 1.1.

If there are settings, then we are guilty of the following options:

• prices are not set for a specific item,
• the date of the price is later than the date of the document Requirement-invoice.

You can see whether the price is set according to the planned cost price type by clicking the Go button from the item card. We look at the item prices in the register:

Please pay attention to whether there is a record for the price type specified in the accounting settings and what date this record has.

This way of searching for an error is justified if there are positions with a missing amount of one.

But if you have a large document flow, then you should use the report.

What do we need? We need to check for which material items there are no planned prices for the required date.

To check, you need to generate a “Price List” report.

The “Price List” report is a little strange to use for analyzing planned prices, but we do not have any other suitable ready-made reports. Here we can sort the items by price and see for which items the price has not been set at all.

Menu: Nomenclature - Print price list.

Set the desired date.

The date must be no later than the date of the write-off documents for which we have problems with posting.

We make a selection by price type. Go to the Settings tab and uncheck the “Do not include in the price list products for which prices are not specified.” After all, this is exactly the nomenclature we need to get into the report.

Additionally, select items by the required type or group so as not to display unnecessary items.

Add sorting by Price in ascending order and generate a report. In the report, we will first receive positions with a zero price. They will need set prices according to the type of planned cost and repost invoice claims for which there were no amounts.

If nothing is corrected, then there will be no disaster - the write-off cost will be adjusted by the cost calculation document to the actual cost. And within a month everything will work out correctly. But posting the Requirement document itself - the invoice will remain without the amount.

2. By direct costs

What if the accounting policy states “at direct costs”.

Here you need to pay attention to the order of the documents.

Generate a report Inventory accounting statement according to the required nomenclature with details according to the registrar document:

We get the report type:

When calculating the cost of write-off according to the Request - invoice, 1C looks at the total balances at the time of posting the document. If for the item being written off at the time of posting the document we do not have a total balance in the report, then upon posting we will only receive the quantity in the transactions.

The situation is possible if, for example, you receive materials on a date later than the invoice requirement or, for example, you write off a semi-finished product released to a warehouse with a zero value estimate.

In this case, the write-off cost will be calculated by the cost calculation document at the end of the month, and the requirement - the invoice will have only a quantitative movement.

3. At zero cost

Everything should be clear here - the Request-Invoice documents will write off only quantities.

The total write-off amount for the item for the month will be calculated by the “Calculation of Costs” document and it will also generate the posting.

4. Batch accounting

But here it is important that if the sequence of documents in time is not followed, then the posting will never be generated (!).

That is, if a document complains about a shortage of batches during execution, then it is imperative to deal with this situation and restore the correct sequence of documents.

Let's go to the report List of goods in warehouses and generate a report on the item and the registrar document. We need to decide when the shipments that we expected to be written off by our Demand arrived.

Another difficulty is that, unlike Advanced Analytics, in Batch Accounting, movements will not be formed in quantitative terms. That is, such documents will not be visible at all in the batch registers and in accounting. This makes it difficult to find errors in reports.

To identify such errors, batch accounting sequence recovery processing should be used. Menu Operations - Posting documents, tab Restoring sequences.

Learn new things every day and change your life for the better!

In this article, we will analyze the procedure for writing off materials in 1C Accounting (using the example of the BP 8.3 configuration), and also give step-by-step instructions for making a write-off. First, we will consider the methodological approach from the point of view of accounting and tax accounting, then the procedure for user actions when writing off materials in 1C 8.3. It should be noted that the general procedure for writing off materials is considered, without taking into account certain industry nuances. For example, a development, agricultural or manufacturing enterprise requires additional standard documents or acts for the write-off of materials.

Methodological guidelines

In accounting, the procedure for writing off materials is regulated by PBU 5/01 “Accounting for inventories.” According to clause 16 of this PBU, three options for writing off materials are allowed, focused on:

• the cost of each unit;
• average cost;
• the cost of the first acquisition of inventories (FIFO method).

In tax accounting, when writing off materials, you should focus on Article 254 of the Tax Code of the Russian Federation, where under paragraph number 8 options for the valuation method are indicated, focusing on:

• unit cost of inventory;
• average cost;
• cost of first acquisitions (FIFO).

The accountant should establish in the accounting policy the chosen method of writing off materials for accounting and tax accounting. It is logical that in order to simplify accounting, the same method is chosen in both cases. Write-off of materials at average cost is often used. Write-off at unit cost is appropriate for certain types of production where each unit of materials is unique, for example, jewelry production.

Typical postings for write-off of materials

Before writing off materials in 1C 8.3, you should set (check) the appropriate accounting policy settings.

Accounting policy settings for writing off materials in 1C 8.3

In the settings, we will find the “Accounting Policy” submenu, and in it – “Method for assessing inventories”.

Here you should remember a number of specific features characteristic of the 1C 8.3 configuration.

• Enterprises in general mode can choose any valuation method. If you need a valuation method based on the cost of a unit of material, you should choose the FIFO method.
• For enterprises using the simplified tax system, a method such as FIFO is considered the most suitable. If the simplification is 15%, then in 1C 8.3 there will be a strict setting for writing off materials using the FIFO method, and the choice of the “Average” valuation method will not be available. This is due to the peculiarities of tax accounting under this taxation regime.
• Pay attention to the supporting information 1C, which says that only according to the average, and nothing else, the cost of materials accepted for processing is assessed (account 003).

Write-off of materials in 1C 8.3

To write off materials in the 1C 8.3 program, you need to fill out and post the “Requirement-invoice” document. The search for it has some variability, that is, it can be carried out in two ways:

1. Warehouse => Requirement-invoice
2. Production => Requirement-invoice

Below is the form screen when you click the "Select" button. For ease of use, to see only those positions for which there are actual balances, make sure that the “Only balances” button is pressed. We select all the necessary positions, and with a mouse click they go to the “Selected Positions” section. Then click the “Move to Document” button.

All selected items will be displayed in the tabular part of our document for write-off of materials. Please note that the parameter “Cost accounts on the “Materials” tab” is enabled, and from the selected items “Apple jam” is written off to the 20th account, and “Drinking water” – to the 25th.

In addition, be sure to fill out the sections “Cost division”, “Nomenclature group” and “Cost item”. The first two become available in documents if the settings are set in the system parameters “Keep cost records by department - Use several item groups”. Even if you keep records in a small organization where there is no division into item groups, enter the item “General item group” in the reference book and select it in the documents, otherwise problems may arise when closing the month. At larger enterprises, proper implementation of this analytics will allow you to quickly receive the necessary cost reports. A cost division can be a workshop, a site, a separate store, etc., for which it is necessary to collect the amount of costs.

The product group is associated with the types of products manufactured. The amount of revenue is reflected by product groups. In this case, for example, if different workshops produce the same products, one product group should be indicated. If we want to see separately the amount of revenue and the amount of costs for different types of products, for example, chocolate and caramel candies, we should establish different product groups when releasing raw materials into production. When indicating cost items, be guided at least by the tax code, i.e. you can specify the items “Material costs”, “Labor costs”, etc. This list can be expanded depending on the needs of the enterprise.

After specifying all the necessary parameters, click the “Pass and close” button. Now you can see the wiring.

During further accounting, if you need to issue a similar demand invoice, you can not create the document again, but make a copy using the standard capabilities of the 1C 8.3 program.

Algorithms for calculating average price

Algorithm for calculating the average price, using the example of the “Apple jam” position. Before write-off, there were two receipts of this material:

80 kg x 1,200 rubles = 96,000 rubles

The total average at the time of write-off is (100,000 + 96,000)/(100 + 80) = 1088.89 rubles.

We multiply this amount by 120 kg and get 130,666.67 rubles.

At the time of write-off, we used the so-called moving average.

Then, after the write-off, there was a receipt:

50 kg x 1,100 rubles = 55,000 rubles.

The weighted average for the month is:

(100,000 + 96,000 + 55,000)/(100 + 80 + 50) = 1091.30 rubles.

If we multiply it by 120, we get 130,956.52.

The difference 130,956.52 – 130,666.67 = 289.86 will be written off at the end of the month when performing the routine operation Adjustment of item cost (the difference of 1 kopeck from the calculated one arose in 1C due to rounding).

In this case, the cost of expenses per month will be as follows:

100 kg x 1,000 rubles = 100,000 rubles

20 kg x 1,200 rubles = 24,000 rubles

The total is 124,000 rubles.

Important addition

The generation of invoice requirements and their use for write-off requires the fulfillment of an important condition: all materials written off from the warehouse must be used for production in the same month, that is, writing off their full value as expenses is correct. In fact, this is not always the case. In this case, the transfer of materials from the main warehouse should be reflected as a movement between warehouses, to a separate sub-account of account 10, or, alternatively, to a separate warehouse in the same sub-account in which it is accounted for. With this option, materials should be written off as expenses using a materials write-off act, indicating the actual quantity used.

The version of the act printed on paper should be approved in the accounting policy. In 1C, for this purpose, the document “Production Report for a Shift” is provided, through which, for the products produced, you can write off materials manually, or, if standard products are produced, draw up a specification for 1 unit of product in advance. Then, when specifying the quantity of finished products, the required amount of material will be calculated automatically. This work option will be discussed in more detail in the next article, which will also cover such special cases of write-off of materials as accounting for workwear and write-off of customer-supplied raw materials into production.