In the production of materials released ... (wiring). Accounting for the disposal of materials. Accounting transactions
Most of all existing enterprises do notis costless in its activities without inventories (MPZ) used to produce products, provide services or perform work. Since MPDs are the most liquid assets of the enterprise, it is extremely important that they are properly accounted for.
Liquidity is the ability of things to turn into money. MPZ in the list of such things occupies one of the first places, since it is through the MPZ that the enterprise makes a profit.
This article will consider general information about the MPZ, accounting entries - materials are released for production, for other needs, disposal and sale of MPZ.
What is MPZ?
Before proceeding with the description of the postings - the materials in the production and other postings are released, we will analyze some concepts.
MPEs recognize the assets involved in the mainactivity of the enterprise. MPZ are determined on three grounds: their use in the production cycle, directly for sale and for other needs of the organization. In other words, MPEs are materials used in the enterprise. Since the MPZ is a negotiable asset, another important criterion determining the MPE is the period of use, which should be shorter than 12 months or one production cycle.
In addition to MPZ, the popular term is alsocommodity-industrial reserves (TIC). Many people are interested in the difference between these concepts. In fact, there is no difference between them, and in different sources, both MPEs and TMCs mean the same thing. Prior to the entry into force of PBU 5/01, the term TMC was more often used to refer to reserves.
GHG input and valuation
Goods can be received throughpurchase or creation by the means of the company itself. Upon receipt of the mat-in, appropriate accompanying documents and a receipt order (not to be confused with the entry-receipt order), which should contain all the basic information about the inventory, are documented. Accounting and storage methods can also be used. These include the partion method and the varietal method. Used MPZ can for production purposes (account 20) or their further sale. When decommissioning goods should be evaluated. There are three options for estimating inventories at write-offs: at the unit price, at the average price, or at the price of the first-on-time purchases (FIFO).
Expenditure (holiday) MPZ
Expenditure mat-in means their issuance from warehouses forfurther use in the production cycle or for the needs of the company. Most often a record on the consumption of goods and materials is made on the debit of account 20. Movement of goods and materials inside the enterprise from one warehouse to another or for construction on the territory of the enterprise is regarded as internal movement of MPZ. Documentation of these business transactions involves the use of the following documents: a bill for internal movement, a limit-fence card M-8, a demand-way bill M-11 and an M-15 consignment note. They are indicated in parentheses after the characterization of the business transaction.
Postings - materials are released for production and for other purposes
- Дбт 20 Кдт 10 - consumption of mat-in in the base. production (M-8, M-11, M-15).
- Dbt 23 Kdt 10 - in auxiliary pr-va (M-8, M-11, M-15).
- Dbt 25 Kdt 10 - for general-purpose purposes (M-8, M-11, M-15).
- Dbt 26 Kdt 10 - for general-purpose purposes (M-8, M-11, M-15).
- Дбт 10 Кдт 10 - internal movement of goods and materials (an invoice for internal movement).
Other disposals of inventories
In addition to the usual expenditure of materials, there areother disposals of goods and materials. Other disposals include write-offs of MPZs and their donation. The write-off occurs in three cases: the arrival of goods and equipment in disrepair, aging (moral), the detection of shortage or theft of MPZ and their damage (due to force majeure circumstances too). Under the moral aging is understood the decrease in liquidity of the plant, due to the appearance of new improved analogues on the market.
Writing-off is carried out by decisioncreated for this commission, which must be present materially responsible for the entity. Inspection of the MPZ is carried out and an act of disposal is prepared. Gift of mat-in should occur through primary documents for the consumption of goods and materials - invoices, applications for expenditure on the side and others. At the same time, the fact of donation is taxed, as well as the usual implementation of MPZ for money. Other accounting for the disposal of materials is made using the following documents: an act of writing-off (hereafter AFM), an accounting reference-calculation (hereinafter referred to as BSS), an invoice (hereinafter referred to as SF), a cash receipt warrant (hereinafter referred to as FSP), an M-15 consignment note, form KO-1, a sales book.
Unlike previous postings (materials for production and for other purposes are released), postings on retirement of inventories are much greater.
Postings for the disposal of MPEs
- Dbt 94 Kdt 10 - write-off in case of spoilage (AFM).
- Dbt 20 Kdt 94 - write-off in case of damage in the limits of natural loss for expenses. pr-va (BSR, AFM).
- Dbt 23 Kdt 94 - write-off for damage in the boundaries of eats. ub. to the costs of recall. pr-in (BSR, AFM).
- Dbt 25 Kdt 94 - write-off for damage in the boundaries of the eats. ub. for general-purpose expenses (BSR, AFM).
- Dbt 26 Kdt 94 - write-off for damage in the boundaries of eats. ub. for general agricultural expenses (BSR, AFM).
- Dbt 29 Kdt 94 - write-off for damage in the boundaries of eats. ub. on the costs of serving pr-v (BSR, AFM).
- Dbt 73.2 Kdt 94 - write-off for damage beyond the boundaries of eats. ub. on guilty persons if they are found out (BSR, AFM).
- Дбт 91.2 Кдт 68.2 - VAT recovery for damage beyond the boundaries of eats. ub. (BSR, SF).
- Дбт 50 Кдт 73.2 - extinguishment of the indebtedness by the culprit for corruption in cash (PKO, KO-1).
- Дбт 70 Кдт 73.2 - extinguishment of the indebtedness for damage caused by wages (BSR).
- Дбт 91.2 Кдт 94 - write-off for damage beyond the boundaries of eats. ub. if it is impossible to identify the perpetrators, or if the court refused to recover money from the guilty (BSR, AFM).
- Дбт 99 Кдт 10 - write-off under natural disasters (AFM).
- Дбт 99 Кдт 68.2 - restoration of VAT if it was already presented for deduction, for loss of MPZ from natural disasters (BSR, SF).
- Дбт 91.2 Кдт 10 - disposal as a gift (М-15, СФ).
- Дбт 91.2 Кдт 68.2 - VAT on disposal as a gift (M-15, SF, sales book).
Sale of machinery
Sale of mat-in is carried out by the amount,agreed between the seller and the buyer. The accrual and payment of taxes on the sale of materials is regulated by law. When selling the plant, a bill of lading for the expenditure of materials should be written to the side, the contract and the SF should be formalized. If the materials are transported through an outside organization, a consignment note must be issued. Documents on transactions related to the sale of MPZ: M-15 invoice, invoice, bank statement (hereinafter BF), payment order (hereinafter PP), accounting reference-calculation, sales book, purchase book.
Postings for the sale of MPZ
- Dbt 91.2 Kdt 10 - disposal on sale after unloading or on prepayment. The value (amount) of the posting is reflected based on the selected variant of the valuation MPZ - at the price of a unit, at an average cost or FIFO (M-15).
- Дбт 62 Кдт 90.1 - proceeds from sale together with VAT after unloading (М-15, СФ).
- Dbt 91.2 Kdt 68.2 - VAT on sales (M-15, SF, sales book).
- Дбт 51 Кдт 62 - pay the buyer after unloading or prepayment (BV, PP).
- Дбт 76 Кдт 68.2 - VAT on prepayment (PP, SF, sales book).
- Дбт 62 Кдт 91.1 - proceeds from sales together with VAT on prepayment (M-15, SF).
- Дбт 62 Кдт 62 - prepayment for the extinguishment of the debt of the buyer (BSR).
- Дбт 68.2 Кдт 76 - VAT from the canceled prepayment (SF, the book of purchases).
On this list of postings (materials for production and for other purposes, postings for disposal and sale of MPZ) are available, you can finish. We hope that this article was useful.