Accounting during the procurement process. General principles of accounting for business processes Methodological basis for accounting for the procurement process

The procurement process is a system of economic events, including the acquisition by an organization from suppliers of raw materials, goods, tools, equipment, fixed assets and other material assets that ensure the continuity of the production process. As a result of the procurement process, the organization receives fixed and working capital. In accounting, expenses associated with the acquisition of fixed assets are allocated as an independent accounting object.

During the procurement process, organizations enter into contracts with suppliers for the supply of inventory items. Therefore, all operations related to the procurement process are reflected in accounting in accordance with the conditions defined in the contracts (volumes of supplies, prices, VAT amounts, conditions for the transfer of goods and materials into the ownership of the buyer, procedure and forms of payment, sanctions for non-compliance with the terms of the contract, etc.) , based on primary documents issued by suppliers and transport organizations (invoices, payment requests, waybills, etc.).

Costs associated with the purchase and delivery of raw materials, materials and other goods and materials are called transportation and procurement costs (services of transport organizations, costs of loading, unloading, customs duties and fees, cargo insurance, etc.).

The actual cost of procurement of goods and materials consists of the purchase price (suppliers' price) and the costs associated with their delivery. Based on this, the accounting process of the procurement process faces the following tasks: to monitor the fulfillment of contractual obligations, to correctly and timely determine the volume of procurement, the actual cost of purchased goods and materials. In the chart of accounts, the presence and movement of goods and materials is reflected in accounts 10 “Materials”, 11 “Animals for growing and fattening”, 41 “Goods”, 43 “Finished products”. To account for the procurement process, accounts 15 “Procurement and acquisition of material assets”, 16 “Deviation in the cost of material assets”, 18 “Value added tax on purchased goods, works, services” are intended.

In the current analytical accounting of an organization, accounting for the procurement process of inventory items can be carried out at actual cost, as well as at planned accounting prices. In the case when analytical accounting of inventory items is carried out at actual cost, on account 10 “Materials” in the estimate at actual cost reflect the initial balance, income and expense of inventory items. With this accounting option, transportation and procurement costs are taken into account in separate analytical accounts in order to control the correctness of their write-off in the areas of use of inventory items.

When current accounting of inventory items is carried out at planned accounting prices, their actual cost is preliminarily accumulated in account 15 “Procurement and acquisition of material assets,” and the resulting difference between the cost of inventory items at fixed accounting prices and the calculated actual costs of procurement is reflected in account 16 “Deviation in value of material assets." Let's consider the first option for accounting for procurement in the accounting accounts of inventory items at the actual cost of acquisition.

First operation. The organization received materials: the contractual cost of materials is 200 thousand rubles, incl. material “A” in the amount of 30 pieces at a price of 3 thousand rubles/piece. in the amount of 90 thousand rubles; material “B” in the amount of 22 pieces at a price of 5 thousand rubles/piece. in the amount of 110 thousand rubles; value added tax on purchased materials - 40 thousand rubles. Received material assets have been entered into the warehouse and payment has not been made. The amount of the contractual cost of materials should be reflected in the debit of account 10 “Materials”, as well as value added tax in the debit of account 18 “Value added tax on purchased goods, works, services” and at the same time credit account 60 “Settlements with suppliers and contractors." As a result of this operation, the organization's inventories of materials increased, and at the same time the debt to the supplier increased in the amount of their contractual cost of materials and the amount of VAT. The scheme for reflecting this operation on the accounting accounts is as follows:

Debit account 10 “Materials” - 200 thousand rubles.

Debit of account 18 “Value added tax on purchased goods, works, services” - 40 thousand rubles.

Credit to account 60 “Settlements with suppliers and contractors” - 240 thousand rubles.

Second operation. The cost of transporting materials by rail from the supplier to the buyer's organization amounted to 12 thousand rubles. The value added tax on railway services according to the presented invoice amounted to 2 thousand rubles. This transaction shows that the organizations provided the buyer with services for the transportation of materials (transportation and procurement costs).

Debit account 10 “Materials” - 10 thousand rubles.

Debit of account 18 “Value added tax on purchased goods, works, services” - 2 thousand rubles.

Credit to account 60 “Settlements with suppliers and contractors” - 12 thousand rubles.

Third operation. Funds were transferred from the current account to pay off accounts payable to the supplier for goods and materials in the amount of 240 thousand rubles, including VAT 40 thousand rubles, as well as to the railway for delivery of goods and materials 12 thousand rubles, including VAT - 2 thousand rubles.

This transaction is reflected in the following accounting entry:

Debit of account 60 “Settlements with suppliers and contractors” - 252 thousand rubles.

Credit to account 51 “Current account” - 252 thousand rubles.

Thus, the actual cost of purchasing and procuring goods and materials includes their purchase price (excluding VAT) and the amount of transportation and procurement costs.

Determining the actual cost of purchasing inventory items is necessary for calculating the cost of manufactured products. When calculating the actual cost of received inventory items, it is necessary to determine the amount of transportation and procurement costs (TZR) attributable to each item of valuables. To find the amount of TZR for each item of value, we determine their percentage:

We find the amount of labor and production costs attributable to material “A”:

the amount of technical and production requirements attributable to material “B”:

Table 5.1

Debit account 20 “Main production”.

Credit to account 25 “General production expenses” - in terms of overhead expenses attributed to the main production.

Credit to account 26 “General business expenses” - in terms of general business expenses attributed to the main production.

Credit to account 23 “Auxiliary production” - for the amount of work performed and services provided by auxiliary production.

Thus, the debit of account 20 “Main production” at the end of the reporting period will collect all the actual costs of production, and the credit will reflect the production of products assessed at the standard forecast cost or the actual cost of production (depending on the choice of the option for recording the products reflected in the accounting policies of the organization).

Valuation of finished products at actual production costs is rarely used for current accounting. Since this cost can be calculated only at the end of the reporting period (month). This assessment method is used in individual production organizations (for products delivered to the customer on a completed order) or in organizations implementing individual stages of completed work.

If the actual cost is lower than the standard-forecast cost, then the organization has achieved savings; if it is higher (overspend). The difference between the actual and standard-forecast costs is written off when preparing the reporting cost estimate to the accounts where the products were used. The accounting standards of the Republic of Belarus provide for two options for accounting for the output of finished products: using account 40 “Output of products (works, services)” or without it.

When using account 40 “Output of products (works, services),” the following entries are made in accounting:

Credit to account 40 “Output of products (works, services)” - during the reporting period at the standard forecast cost.

Debit of account 40 “Output of products (works, services)”

Credit to account 20 “Main production” - for the amount of the actual cost of finished products.

Debit account 43 “Finished products”

Credit to account 40 “Output of products (works, services)” - for the amount of the calculation difference using the “red reversal” method if the standard forecast cost is higher than the actual cost or by the additional entry method if the standard forecast cost is lower than the actual cost.

Accounting for the receipt of finished products at the warehouse without using account 40 “Release of products (works, services)” in accounting has the following form:

Debit account 43 “Finished products”

Credit to account 20 “Main production” - during the reporting period at the standard forecast cost. The difference between the actual and standard-forecast costs is written off when preparing the accounting calculations to the accounts, according to the channels of product use during the reporting period.

Determination of the actual cost of procurement

inventory items

Goals and objectives of studying the topic

Topic 3. Accounting for business processes

Give students an idea of the basic economic processes. To do this, it is necessary to reveal the essence of the processes of procurement, production and sales.

Supply (procurement) process represents a set of operations to provide organizations with objects and means of labor necessary for carrying out economic activities.

In accounting, items of labor are recorded on synthetic accounts: 10 “Materials”, 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”.

Analytical accounting of materials is carried out in accordance with their nomenclature. Nomenclature materials is a list of individual types, names and grades of materials used at the enterprise. Each individual name, size, and material profile is assigned a permanent number (code). This code is called nomenclature number and is affixed to all documents related to accounting for items of labor.

It is practically impossible to determine (calculate) the actual cost of each item of labor. To avoid labor-intensive work, current accounting of procured items of labor is carried out at fixed accounting prices. The supplier's wholesale prices or the planned cost can serve as fixed accounting prices.

In accounting accounts, the process of procuring items of labor can be carried out in one of two ways:

· directly on account 10 “Materials”;

· using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”.

With the first method Account 10 “Materials” reflects the wholesale price of purchased assets. Transport and procurement costs are accounted for in a special sub-account “Transport and procurement costs”, which is opened in addition to the “Materials” account.

Thus, the debit of account 10 “Materials” reflects the cost of purchased materials at wholesale prices, and the sub-account “TZR” collects transportation and procurement costs. The actual cost of labor items will be the sum of the turnover in the debit of the “Materials” account and the debit of the “TZR” sub-account.

Objects of labor are released to workshops for the manufacture of products, works and services, which is reflected by an entry in the debit of the cost accounts (“Main production”, “Auxiliary production”, “General production expenses”, “General expenses”) and the credit of the “Materials” account. At the same time, the amount of TRP is calculated to be written off to cost accounts. The calculation is carried out in two stages. At the first stage, the percentage of transportation and procurement costs is determined:

% TZR = (Sn “TZR” + Obd “TZR”): (Sn account “Materials” + Obd account “Materials”) · 100%.

At the second stage, the amount of transportation and procurement costs is calculated:

TZR = %TZR · Cost of materials consumed: 100%.

Example. As of March 1, 200X, the accounting records of the dairy canning plant showed a balance of 21,800 rubles in the “Materials” account, and 3,440 rubles in the “TZR” subaccount. In March 200X, the enterprise warehouse received a batch of raw materials from the supplier at wholesale prices in the amount of 31,400 rubles, VAT 3,140 rubles. The plant paid the trucking company 2,760 rubles for the delivery of raw materials. (including VAT 460 rub.). The wages of loaders for loading and unloading operations amounted to 2,000 rubles, and deductions from wages amounted to 712 rubles. In the same month, raw materials were consumed at wholesale prices in the amount of 36,500 rubles for the production of condensed milk.

The following entries were made in the accounting records:

No.		Amount, rub.	Debit	Credit
1.
2.	Raw materials are received into the warehouse
3.
4.
5.			"TZR"
6.
7.			"TZR"
8.			"TZR"
9.	Raw materials released into production at wholesale prices
10.	Inventory and equipment related to raw materials released into production are written off	?		"TZR"

To determine the amount of TRP to be written off as a debit to account 20 “Main production” (see operation 10), we calculate the percentage of TRP. To do this, divide the sum of the opening balance and debit turnover on the “TZR” subaccount (3440 + (2300 + 2000 + 712)) by the sum of the opening balance and debit turnover on account 10 “Materials” (21800 + 31400) and multiply by 100%: ( 3440 + (2300 + 2000 + 712)) : (21800 + 31400) 100 = 15.89%.

We multiply the resulting percentage of TZR by the cost of materials at wholesale prices released into production: 36,500 · 15.89: 100 = 5,600 rubles. It is this amount that will be reflected in the 10th transaction.

With the second method Account 15 “Procurement and acquisition of material assets” collects the costs of purchasing objects of labor, and account 10 “Materials” reflects their firm assessment. The difference between the actual cost of acquired assets and their firm estimate is collected on account 16 “Deviations in the cost of material assets.”

During the month, the release of materials for the manufacture of products, works and services is reflected by an entry in the debit of cost accounts and the credit of account 10 “Materials”. At the end of the reporting period, the amount of deviations related to consumed (used) values is also written off to cost accounts. Write-off is carried out in two stages. First, the percentage of deviations is calculated, and then the sum of deviations using the following formulas:

% off = (Sn count 16 + Obd count 16) : (Sn count 10 + Obd count 10) 100%,

Amount off = % off · Cost of materials consumed: 100%.

Example. We use the data from the previous example to take into account the procurement process in the second way. As of March 1, 200X, in the accounting records of the dairy canning plant there was a balance in the amount of 21,800 rubles in account 10 “Materials”, and in account 16 “Deviations in the cost of material assets” - 3,440 rubles. The supplier's wholesale price is used as the accounting price for raw materials. In this case, the entries in the accounting accounts will look like this:

No.	Contents of a business transaction	Amount, rub.	Debit	Credit
1.	Supplier invoice paid (31400 + 3140)
2.	Raw materials arrived at the warehouse
3.	VAT is reflected on capitalized raw materials
4.	Paid delivery of raw materials
5.	The cost of TZR is reflected (2760 – 460)
6.	VAT is reflected on the delivery of materials
7.	Wages paid to loaders
8.	Deductions from the wages of loaders are accrued
9.	Raw materials were credited to the warehouse at accounting prices
10.	Variations in the cost of materials are written off (2300 + 2000 + 712)
11.	Raw materials released into production at accounting prices
12.	Deviations related to raw materials released into production are written off	?

To determine the amount of deviations of the actual cost from the accounting estimate, subject to debit to account 20 “Main production” (see operation 12), we calculate the percentage of deviations. To do this, divide the sum of the opening balance and debit turnover on account 16 “Deviations in the cost of material assets” (3440 + (2300 + 2000 + 712)) by the sum of the opening balance and debit turnover on account 10 “Materials” (21800 + 31400) and multiply at 100%: (3440 + (2300 + 2000 + 712)) : (21800 + 31400) 100 = 15.89%.

We multiply the resulting percentage by the cost of materials at accounting prices released into production: 36,500 · 15.89: 100 = 5,600 rubles. It is this amount that will be reflected in the 12th transaction.

A set of relevant facts about changes in the state of individual assets and/or liabilities characterizes the economic process.

The formation of expanded reproduction of the total social product involves the following economic processes:

- procurement processes;
- production process;
- circulation process.

As is known, the determining phase in the process of expanded social reproduction is the production process, since it is at this stage that the production of material goods takes place.

However, the production process cannot proceed normally if it is not preceded by a well-established process for procuring inventories.

This process consists of a series of economic events, including the acquisition by the enterprise from suppliers of raw materials and other resources that ensure a continuous production process.

The task of accounting at this stage is to correctly and timely calculate the volume of procurement, identify possible losses along the way of moving material assets from suppliers and make settlements with them. All these transactions are reflected in accounting in accordance with the conditions defined in the agreements concluded by their participants.

The actual cost of procurement of materials consists of their purchase price and transportation and procurement costs.

All information on the procurement of materials is generated on the basis of primary accounting documentation issued by suppliers and transport organizations (invoices, payment requests, freight and railway invoices, specifications, packing lists, etc.).

The amount of transportation and procurement costs can be significant and in some industries reaches more than one third of the purchase cost of materials. This amount depends on the delivery distance, modes of transport, tariffs, etc.

In small businesses, the calculation of actual costs, as a rule, coincides with the actual processes of business operations for the procurement of materials. Therefore, current accounting of the process of their procurement is carried out immediately at actual cost.

At medium and large enterprises, this option is unacceptable due to the large number of business transactions and documents, untimely receipt of accompanying documents and irregular supply of materials. Therefore, here, current accounting for the procurement of industrial inventories is most often carried out at fixed accounting (contractual) prices or at planned cost.

In the chart of accounts, the presence and movement of inventories is reflected in accounts 10 “Materials”, 15 “Procurement and acquisition of material assets”, 16 “Deviation in the cost of material assets”, etc.

Account 10 “Materials” accumulates information about the availability and movement of inventory items assessed at the actual cost of their procurement or at fixed accounting prices.

The actual cost of procurement is formed based on the cost of materials at contractual and other prices and the costs of their delivery. The composition of the latter is determined by the relevant regulatory documents.

In the case when the current accounting of materials is carried out at fixed accounting prices (planned cost, contractual and other prices), the resulting difference between the cost of inventories at the indicated prices and the calculated actual procurement costs is reflected in account 16 “Deviation in the cost of material assets.”

Current accounting of the procurement of materials can also be carried out using account 15 “Procurement and acquisition of material assets”.

By the debit of this account in correspondence with the credit of accounts: 60 “Settlements with suppliers and contractors”, 71 “Settlements with accountable persons”, 76 “Settlements with various debtors and creditors”, etc., the purchase cost of inventory items is taken into account, which is indicated in supplier invoices.

Under the credit of account 15 “Procurement and acquisition of material assets”, information is generated in correspondence with account 10 “Materials”, etc., showing the cost of actually received and capitalized material assets.

The amount of the difference between the actual cost and fixed accounting prices is written off from account 15 “Procurement and acquisition of material assets” to account 16 “Deviation in the cost of material assets.”

The balance at the end of the month on account 15 “Procurement and acquisition of material assets” means that part of the inventories has not been capitalized due to their being in transit.

The accounting process provides for the organization of current accounting of the movement of materials in two estimates: at actual cost and at fixed accounting, for example, contractual prices. The amount of the difference between them represents deviations equal to the amount of transportation and procurement costs. This amount of these costs applies to the entire volume of materials procurement. To calculate the actual cost of procurement of individual items, you must first calculate the average percentage of transportation and procurement costs in relation to the accounting (contractual) price. Then multiply the value of this percentage by the amount of expenses related to the acquisition of specific items of materials presented on analytical accounts to the “Materials” account. The resulting total should be added to the contract price of the corresponding type of materials, and we will obtain its actual procurement cost.

Task No. 1 Materials accounting

Task: the organization records the following transactions:

a) Paid the supplier for materials 3,600 rubles, including VAT (18/118). The paid materials arrived at the warehouse, the services of the transport organization for the delivery of materials were paid for 690 rubles, including VAT;
b) Materials worth 1000 rubles were transferred to production;
c) Materials worth 1000 rubles were sold for 1890 rubles, including VAT for cash;
d) At the end of the month, the financial result is determined.

In accordance with the accounting policy: materials are accounted for at actual cost; Accounting for the purchase of materials is carried out using account 10 “Materials”.

Calculated:

Loan turnover account 91 (income);

Turnover on debit account 91 (expenses);

Profit - credit balance account 91.

A set of relevant facts about changes in the state of individual assets and/or liabilities characterizes the economic process.

The formation of expanded reproduction of the total social product involves the following economic processes:

– procurement processes;

– production process;

– circulation process.

As is known, the determining phase in the process of expanded social reproduction is the production process, since it is at this stage that the production of material goods takes place.

However, the production process cannot proceed normally if it is not preceded by a well-established process for procuring inventories.

This process consists of a series of economic events, including the acquisition by the enterprise from suppliers of raw materials and other resources that ensure a continuous production process.

The actual cost of procurement of materials consists of their purchase price and transportation and procurement costs.

Account 10 “Materials” accumulates information about the availability and movement of inventory items assessed at the actual cost of their procurement or at fixed accounting prices.

Current accounting of the procurement of materials can also be carried out using account 15 “Procurement and acquisition of material assets”.

The balance at the end of the month on account 15 “Procurement and acquisition of material assets” means that part of the inventories has not been capitalized due to their being in transit.

Carrying out transactions in accordance with the chart of accounts. Study of the economic essence of the supply process. Methodology for accounting of procurements. Analysis of the expenditure and revenue side of production. Examples of practical application records.

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Accounting processovsupplies (procurement)and production

Procurement process- a set of business transactions that are associated with providing the organization with objects of labor and real estate necessary for carrying out economic activities.

This process consists of a series of economic events, including the acquisition by the enterprise from suppliers of raw materials, materials, and other resources that provide the necessary production process.

The main objectives of the procurement process are:

1. Correctly and timely calculate the volume of procurement.

2. Identify possible losses along the way of moving material assets from the supplier and make settlements with him.

3. Calculate the actual cost of purchased items of labor.

Accounting determines the actual amount of the enterprise's costs for the procurement of each type of item of labor, while the cost indicators of purchased items reflect not only the total amount of costs, but also the individual components of its expenses.

All these transactions are reflected in accounting in accordance with the conditions defined in the agreements concluded by their participants.

Thus, the actual cost of procurement of materials consists of their purchase price + transportation and procurement costs (TZR).

All information on the procurement of materials is generated on the basis of primary accounting documentation issued by suppliers and transport organizations (invoices, PP, waybills, specifications, etc.).

At medium and large enterprises, this option is unacceptable due to the large number of business transactions and documents, untimely receipt of accompanying documents and irregular supply of materials. Therefore, here the current accounting of the procurement of production inventories is carried out at fixed accounting (contractual) prices or at planned cost.

The chart of accounts provides for the presence and movement of inventories to be reflected in the accounts:

10 "Materials";

15 "Procurement and acquisition of materials";

16 "Deviation in the cost of materials."

Account 10 “Materials” accumulates information about the availability and movement of inventory items assessed at the actual cost of their procurement or at fixed accounting prices.

The actual cost of procurement is formed based on the cost of materials at contractual or other prices and the costs of their import (TZR). The composition of the latter is determined by the relevant regulatory documents.

In the case when the current accounting of materials is carried out at fixed accounting prices (planned cost, contractual and other), the resulting difference between the cost of inventories at the indicated prices and the calculated actual procurement costs is reflected in account 16 “Deviation in the cost of materials.”

Current accounting of the procurement of materials can also be maintained using account 15 “Procurement and acquisition of materials”.

Economic content of account No. 15 “Procurementand procurement of materials”

In the case when current accounting of materials is carried out at fixed accounting prices (planned cost, contractual and other prices), a difference is formed between the cost of inventories at the indicated prices and the calculated actual procurement costs by the amount of commodity procurement costs.

The amount of the difference between the actual costs of acquired material assets and fixed accounting prices is written off from account 15 “Procurement and acquisition of materials” to account 16 “Deviation in the cost of materials.”

This account is intended to summarize information about differences in the cost of acquired material assets, calculated in the actual cost of acquisition (procurement) and accounting prices. This account is used by enterprises that account for materials on account 10 "Materials".

The difference in the cost of purchased materials accumulated on account 16 “Deviation in the cost of materials”, calculated at the actual cost of acquisition and at fixed accounting prices, is written off as a debit to the accounts for accounting for production costs (distribution costs) or other relevant costs in proportion to the cost at accounting prices spent in production of materials.

The accounting process involves maintaining current records of the receipt and consumption of materials in two estimates: at actual cost and at fixed accounting prices. The amount of the difference between them represents deviations equal to the TZR value. This amount of these costs applies to the entire volume of materials procurement. To calculate the actual cost of procuring individual items, you must first calculate the average percentage of TZR in relation to the accounting (contractual) price, then multiply the value of this percentage by the amount of expenses related to the acquisition of specific items of materials presented on analytical accounts to the “Materials” account. The resulting total should be added to the contract price of the corresponding type of materials and its actual procurement cost will be obtained.

Example. As of 1.04. The company had balances on the following accounts:

	Name
	Materials at negotiated prices for suppliers
	Deviations in the cost of materials
	Procurement and purchase of materials at actual cost including TZR From the total amount of materials: Material A (2100 kg at 6.0 rubles per 1 kg) Material B (5143 at 7.0 rubles per 1 kg)
	Checking account
	Settlements with suppliers and contractors
	Auxiliary production

Suppose that in March the following business transactions took place at the enterprise:

Operation 1. The invoice of the Granit plant was accepted for the materials shipped to the company:

1. Material A (5000 kg at 6 rubles per kg) in the amount of 30,000 rubles.

2. Material B (4000 kg at 7 rubles per kg) in the amount of 28,000 rubles.

Total 58,000 rub.

Railway tariff paid by the supplier on account

buyer enterprise 1800 rub.

Total RUB 59,800.

Acceptance of materials at a fixed accounting price (negotiable) in the amount of 58,000 rubles. and the actual amount of TZR - 1800 rubles, pre-paid by the supplier to the railway and subject to repayment by the buyer, should be reflected in the accounting according to Dt account. 15 "Procurement and acquisition of materials." The outstanding amount of accounts payable in the amount of RUB 59,800. account 60 “Settlements with suppliers and contractors” should be credited. Since this account is passive, the increase is shown in the credit of this account (Table 1).

The recording of the first transaction in accounting will be reflected as follows:

Kt "Settlements with suppliers and contractors" 59 800

Table 1. Account 15 "Procurement and acquisition of materials"


operations	Negotiable	Actual price	operations	Hard accounting (negotiable price)	Actual price

Analytical accounting for account 15 “Procurement and acquisition of materials”:

Material A (1900 kg at 6 rubles per 1 kg) in the amount of 11,400 rubles.

Material B (4597 kg at 7 rubles per 1 kg) in the amount of 32,180 rubles.

Table 2. Material A

Table 3. Material B

Operation 2. The materials received at the railway station are delivered by the company's vehicles to the warehouse. Delivery costs amounted to 200 rubles. For the purchasing enterprise, these costs also represent transportation and procurement costs. Therefore, they should be included in Account 15 “Procurement and acquisition of materials”, where the actual cost of procuring inventories will ultimately be calculated. At the same time, the services of own vehicles must be written off from the debit to credit of account 23 “Auxiliary production”, that is, the targeted nature of the services provided must be taken into account.

Recording the second operation:

Dt "Procurement and acquisition of materials"

CT "Auxiliary production" - 200 rubles.

Operation 3. Materials received from the supplier at fixed accounting prices for RUB 58,000 were credited to the warehouse. The fact of their capitalization should be shown in the debit of account 10 “Materials”, since this account is active in relation to the balance sheet. To the credit of account 15 “Procurement and purchase of materials” the invoice cost of the specified materials accepted for payment will be written off previously recorded in the debit of this account.

Record of the third operation:

Dt "Materials"

CT "Procurement and acquisition of materials" - 58,000 rubles.

Operation 4. The amount of deviations was calculated equal to the amount of transportation and procurement costs for this batch of materials received from the supplier - 2000 rubles. (1800 rubles for the first operation +200 rubles for the second operation). This amount was determined as the result of comparing the total for the debit (60,000 rubles) and credit (58,000 rubles) of account 15 “Procurement and purchase of materials”. When closing turnover on this account, the difference is 2000 rubles. will be debited to account 16 “Deviation in the cost of materials.”

Recording the fourth operation:

Dt "Deviation in the cost of materials"

CT "Procurement and acquisition of materials" - 2000 rubles.

Operation 5. The amount to repay the accounts payable to the supplier was transferred from the current account in the amount of RUB 59,800. Repayment of debt to the supplier is reflected in the debit of passive account 60 “Settlements with suppliers and contractors”. This amount must be shown as a debit from the current account. In active accounts, the expense is shown on the account credit. Therefore, the specified amount must be recorded as a credit to account 51 “Current account”.

Record of the fifth operation:

Dt "Settlements with suppliers and contractors"

CT "Current account" - 59,800 rubles

Production process accounting

The production process is a set of operations for the manufacture of products. Participation in the production of three main elements - labor, objects of labor and means of labor - leads to the formation of corresponding expenses for the enterprise.

The company's expenses for manufacturing products are:

wages paid to workers;

the cost of labor items used to manufacture products;

depreciation (decrease in the value of property as a result of wear and tear) of means of labor in production.

In addition, the company incurs production and management maintenance costs. These include:

salaries of management and service personnel;

the cost of labor items spent on general production and general economic needs (heating and lighting of premises, keeping them clean, etc.);

depreciation of buildings and household equipment of workshops and office of the enterprise.

The total amount of all listed expenses of the enterprise is production cost. The cost that accumulates during the production process is called production.

The result of production costs is the release of finished products. Costs of production and output are two sides of the production process reflected in accounting.

The main tasks of accounting at the production stage are:

1. Determination of actual production volume. To do this, the total quantity of both all products produced and products of each type is determined. The volume of specific types of products is established in monetary and physical terms.

2. Calculation of the actual cost of production. For this purpose, they find the amount of enterprise costs for the entire output and each type of output separately, using data on individual costs included in the cost.

To account for the production process, the following accounts are provided in the chart of accounts:

20 "Main production";

23 "Auxiliary production";

25 "General production expenses";

26 "General business expenses";

28 "Defects in production";

29 "Service industries";

40 "Product release";

97 “Deferred expenses”;

96 “Reserves for future expenses and payments”, etc.

The most important of the accounts intended to account for the production process is calculation account 20 “Main production”. In the debit of this account in the reporting period, the cost of expenses in the form of basic materials, basic wages of production workers, fuel costs for technological purposes, etc. are written off for specific types of products. These are the main expenses. They are subject to direct inclusion in the cost of specific products (works, services). The cost of individual types of products is determined on the basis of indicators of analytical accounts opened for account 20 “Main production”.

A separate group of expenses is formed by the costs of maintenance and management of main and auxiliary production. They are accounted for on two collecting and distribution accounts 25 “General production expenses” and 26 “General economic expenses”.

Two subaccounts are opened to account 25 “General production expenses”: “Costs for the maintenance and operation of equipment” and “General production expenses”.

In the debit of the sub-account “Costs for the maintenance and operation of equipment”, costs are collected in the form of the cost of materials for the maintenance of machinery and equipment, wages (with accruals) of workers for their setup, routine maintenance and repair, services received from outside and from their auxiliary workshops, for the maintenance of equipment and workplaces (steam, compressed air, electricity), wear and tear of tools, depreciation of equipment and intra-shop transport.

The debit of the subaccount "General production expenses" takes into account expenses related to the management of the structural divisions of the enterprise (shops, sites, etc.). In particular, this includes the cost of inventory items sold for the maintenance of buildings, workshop construction, labor costs (with accruals) for shop workers, occupational health and safety, cleaners, shop staff (managers) and other expenses.

In the debit of account 26 “General expenses”, similar expenses are collected, but according to the nature of the general plant purpose: the cost of materials for the maintenance of buildings and structures, plant management, plant laboratories, labor costs (with charges) of plant management personnel, expenses for administrative and economic needs (postal -office, telephone and other expenses).

Let's consider the general scheme for accounting for production costs.

Operation 1. Materials were released from the warehouse into production at a fixed accounting price: accounting, supply, production

for the production of goods A 30,000 rubles.

for the production of goods B 28,000 rubles.

Total 58,000 rub.

General production expenses 5400 rub.

General expenses 4600 rub.

Total 68,000 rub.

The write-off of materials for production should first of all be reflected in the "Materials" account. Since account 10 “Materials” is active, and as a result of the operation the quantity of materials in the warehouse has decreased, this account is credited. The cost of materials spent on production is recorded in the debit of account 20 “Main production”, since these costs are directly included in the cost of production. Expenses for general production and general economic needs are recorded respectively in account 25 “General production expenses” and 26 “General economic expenses”. For this transaction, these accounts are debited.

Record of the sixth operation:

Dt "Main production" Kt "Materials" - 58,000

CT "Materials" - 5400

CT "Materials" - 4600

Having recorded the amount of materials spent on the manufacture of products, 58,000 rubles. on the Dt of synthetic account 20 “Main production”, it should be simultaneously posted into analytical accounts for each type of product (Tables 4 and 5). On each analytical account and synthetic account 20 “Main production”, columns are allocated for collecting individual types of costs.

Table 4. Analytical accounting of production of products A


	Materials	Deviations	Salary	Social	General production	General economic
6. Material costs
7. Cost deviations
8. Payroll


14. General expenses
deviations - economy

Table 5. Analytical accounting of product productionB


	Materials	Deviations	Salary	Social	General production	General economic
6. Material costs
7. Cost deviations
8. Payroll
9. Contributions for social needs
13. General production expenses
14. General expenses
Output: at planned cost deviations - overrun

Operation 2. Deviations from fixed accounting prices for materials consumed during the month are written off. This should be done in order to calculate the actual cost of materials consumed in the reporting period.

The amount of deviations for the reporting month according to Account 16 “Deviation in the cost of materials”, taking into account the initial balance, amounted to 2900 rubles. The cost of materials at fixed accounting prices under account 10 “Materials” amounted to 108,000 rubles. From here we find the average percentage deviation:

The amount of deviations for the cost of materials supplied for production needs for the reporting period will be:

68,000 2, 685 = 1825.8 rubles

Including:

a) for the production of products A 30,000 2.685% 805.5;

b) for the production of products B 28,000 2.685% 751.8;

c) for general production needs 5400 2, 685% 145.0;

d) for general economic needs 4600 2.685% 123.5.

The calculated amounts of deviations should be debited to those accounts to which the cost of materials at fixed accounting prices is written off from the credit of account 16 “Deviation in the cost of materials.” Thus, the actual cost of the basic materials consumed during the month will be calculated, that is, the record of the seventh operation:

Dt "Main production"

Kt "Deviations in the cost of materials" 1557.3 (805.5+751.8)

Dt "General production expenses"

Kt "Deviations in the cost of materials" 145.0

Dt "General business expenses"

Kt "Deviations in the cost of materials" 123.5

Operation 3. Wages and salaries for workers and employees of the enterprise are calculated and distributed.

a) for the manufacture of product A 16,000 rubles.

b) for the manufacture of product B 14,000 rubles.

Total 30,000 rubles

c) shop staff 3,500 rubles.

d) management administration 2500 rubles.

Only 36,000 rubles.

Payroll is the determination of the amounts due to the employees of the enterprise for the elapsed time. In this case, the enterprise, firstly, has obligations to workers and employees to pay them wages. Secondly, accrued wages increase production costs.

Record of the eighth operation:

Dt "Main production"

CT "Settlements with personnel for wages" RUB 30,000

Dt “General production expenses”

CT “Settlements with personnel for wages” 3500 rub.

Dt “General business expenses”

CT “Settlements with personnel for wages” 2500 rub.

The amounts of wages accrued to workers for the manufacture of products are taken into account directly on the debit of account 20 “Main production”, because this is a direct expense, and at the same time on the debit of analytical accounts for production (Tables 5.5 and 5.6). Since wages to shop personnel and administration are not a direct expense, they must first be debited to collection and distribution accounts 25 “General production expenses” and 26 “General expenses”

Operation 4. Deductions made for special insurance:

As a result of this operation, the enterprise first of all has obligations to transfer the accrued amount to extra-budgetary funds. These obligations should be reflected in account 69 “Extrabudgetary funds”, a passive account; the increase is shown on the loan.

On the other hand, this operation leads to an increase in production costs. Social insurance contributions are related to wages, so they must be debited to the same production accounts as wages:

Dt "Main production"

CT "Settlements with personnel for wages" 30,000 rub.

Dt "Main production"

CT "Extrabudgetary funds" 30,000x35.6%=10,680 rubles.

Dt "General production expenses"

CT "Settlements with personnel for wages" 3500 rub.

Dt "General production expenses"

CT “Extrabudgetary funds” 3500x35.6% = 1246 rubles.

Dt "General business expenses"

CT "Settlements with personnel for wages" 2500 rub.

Dt "General business expenses"

CT "Extrabudgetary funds" 2500x35.6% = 890 rubles.

Total RUB 12,816.

In analytical accounting, social insurance amounts are written as follows:

to the debit of the product production account A - 16,000x35.6% = 5696 rubles.

to the debit of the product production account B - 14,000x35.6% = 4984 rubles.

Operation 5. Depreciation has been calculated and distributed:

a) for production equipment 920 rubles;

b) for fixed assets for general economic purposes 150 rubles.

Depreciation of fixed assets is a production cost and should be included in the cost of production. The amount of depreciation of production equipment is debited to account 25 “General production expenses”, and the amount of depreciation of fixed assets for general business purposes is debited to account 26 “General expenses”. At the same time, these amounts are reflected in Kt account 02 “Depreciation of fixed assets,” showing how much the amount of savings intended to restore depreciating fixed assets should increase.

Record of the tenth operation:

Dt "General production expenses"

CT "Depreciation of fixed assets" 920 rub.

Dt "General business expenses"

CT "Depreciation of fixed assets" 150 rub.

Operation 6. According to the Dalenergo invoice, the debt for consumed electricity has been accepted for accounting:

a) for production needs 2200 rubles;

b) for general economic needs 250 rubles.

Electricity consumption is part of the costs associated with the manufacture of products and is therefore included in its cost. However, it is difficult to determine the amount of energy expended in the manufacture of each type of product. Therefore, it is customary to include all electricity spent for production purposes as part of production costs in order to include it in the cost of production during their distribution.

Electricity spent on the needs of the management apparatus should be taken into account as part of general business expenses. At the same time, for the resulting accounts payable to Dalenergo, account 60 “Settlements with suppliers and contractors” should be credited.

Record of the eleventh operation:

Dt "General production expenses"

CT "Settlements with suppliers and contractors" 2200 rub.

Dt "General business expenses"

CT "Settlements with suppliers and contractors" 250 rub.

Operation 7. The amount of the lessor's debt accepted for payment under the current warehouse lease is 10,000 rubles in advance for the quarter. This debt is considered as deferred expenses, since it does not relate to the reporting period. In the future, as each month approaches, it will be evenly included in the cost of production in the amount of 1/3 of the payment amount. In this regard, at the time the debt arises, the rental amount must be debited to account 31 “Deferred expenses” in correspondence with account 60 “Settlements with suppliers and contractors”.

Record of the twelfth operation:

Dt "Future expenses"

CT "Settlements with suppliers and contractors" 10,000 rubles.

Operation 8 General production expenses written off and distributed:

General production expenses are written off at the end of the month in account 20 “Main production” and are included in the cost of production. In this case, account 25 “General production expenses” is closed by posting

Dt "Main production"

CT "General production expenses" 13,411.

At the same time, this amount is distributed between types of products, general production costs are distributed using the standard rates method. Let us assume that, according to the norms, general production costs should be equal to the actual output

products A = 7250 rub.

product B = 6750 rub.

Only 14,000 rubles.

Then the deviation of actual expenses from the standard ones will be equal to 589 rubles. (14,000 -13,411), or from here the actual costs will be:

a) for all products 100% - 4.207% =95.793%;

b) the share of the actual cost of each product in standard costs:

for product A 7250 x 95.793% = 6945 rubles.

for product B 6750 x 95.793% = 6466 rubles.

Total RUB 13,411.

Actual production costs of the product:

A = 6945 rub.

B = 6466 rub.

The distribution of costs for the maintenance and operation of equipment by type of product is carried out in the statement.

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