How to write off materials in 1C 8.2 accounting. Accounting info

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.

Writing off materials in accounting is a process that has certain specifics and takes place according to established rules. In this article we will look at:

• how to write off materials in 1C 8.3 Accounting step by step;
• rules for writing off office supplies, spare parts and production materials;
• what to do with low-value consumables;
• what document is used to write off materials from use?

Let's look at the write-off of materials in 1C 8.3 using the example of stationery classified as general business needs.

• paper “Snow Maiden” - 30 pcs.;
• hole punch - 3 pcs.;
• calculator - 3 pcs.

How to write off materials as general business materials is needed in 1C 8.3. Complete the document Request-invoice :

• In chapter ;
• based on document Receipt (act, invoice) by button Create based on .

On the tab Materials indicate the inventories transferred to the needs of the organization and their quantity:

• Account will be filled in automatically depending on the settings in the information register Item accounting accounts , but it can be changed manually.

On the tab Cost account indicate the corresponding expense account and its analytics:

• Cost account, on which costs accumulate. In our example, costs will be taken into account as part of general business expenses according to accounting, since materials are written off for general business needs.
• Cost division , into which materials are released.
• Cost item , according to which costs will accumulate from Type of consumption - Material costs.

Postings according to the document

The document generates transactions:

• Dt 26 Kt 10.01 - the cost of materials is written off as general business expenses using the method On average.

Adjustment of the cost of written-off materials to the weighted average cost

Cost adjustment is carried out automatically when performed in the section Operations - Closing the period - Closing the month.

Adjustment of the moving cost to the weighted average cost is carried out only in cases where there are receipts for disposed inventories within a month after their disposal.

The document generates the posting:

• Dt 26 Kt 10.01 - adjustment of the rolling cost to the weighted average cost.

Nuances: write-off of spare parts

Account 10.05 “Spare parts” takes into account spare parts for repairs and replacement of worn-out parts of machines and equipment.

How to write off spare parts in 1C 8.3? Similar to how general business materials are written off: with a document Request-invoice .

In this case, the main thing is to determine what costs spare parts are written off for and fill out the tab correctly Cost account .

If spare parts are used to correct defects, then the tab Cost account fill in as follows:

For example, if the tires of a car used for general business purposes are written off, then the tab Cost account fill in like this:

Type of consumption Expenditures - other expenses, because the costs of maintaining official transport are taken into account as part of other (indirect) expenses in the NU (clause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

Nuances: write-off of materials during construction

Postings according to the document

The document generates transactions

• Dt Kt – the cost of materials is taken into account when forming the initial cost of the fixed assets.

Write-off of materials for production

There are several ways to write off materials for production:

• document Request-invoice In chapter Production – Product release – Invoice requirements;
• In chapter Production – Product Output – production reports per shift.

Request-invoice

Document Request-invoice used if materials are written off in total quantities into production, without dividing them into a specific output.

The organization produces women's shoes.

• blanks for soles - 2,000 pcs.;
• fabric - 500 m².

Accounting is carried out using subaccount Products On account . When calculating the cost, the planned cost of finished products is used.

The organization’s accounting policy for accounting and accounting regulations establishes a method for writing off materials at average cost.

Complete the document Request-invoice In chapter Warehouse - Warehouse - Requirements-invoices.

If you use subconto Products on the account, then uncheck Cost account on the “Materials” tab . This analytics can only be completed on the tab Cost account .

• on the tab Materials indicate information about the materials used, their quantity, and account;
• on the tab Cost account fill in:
  • Cost account- account “Main production”, i.e. an account that records direct costs related to the production of products;
  • Nomenclature groups - type of product, in our example Wimen's shoes;
  • Expenditures - cost item Type of consumption in NU - Material costs;
  • Products- finished products for the production of which materials will be used.

Postings according to the document

The document generates transactions:

• Dt Kt 10.01 - the cost of materials is written off as production costs using the method On average.

If you are a subscriber to the BukhExpert8 system, then read additional material on the topic:

Shift production report

Let's look at the nuances of writing off materials when choosing.

On January 23, women's sandals “Kate” were produced (1,000 pairs). Materials are written off for production according to specification No. 1, consumption rate for 1 pair:

• blanks for soles - 2 pcs.;
• fabric - 0.5 m².

In our case, we write off the write-off immediately at the time of production (production release).

Reflect the release of the GP in a document Shift production report In chapter Production – Product Output – Shift Production Reports.

Please indicate in the document Cost account, which takes into account direct costs and the name of the finished product.

In this document, materials are written off on the tab Materials. If you filled in the tab Products Count Specifications , then by button Fill tab Materials will be automatically filled in with data on the materials used, their quantity, accounting accounts, cost item, product and item group.

If you don’t keep track of product costs, but in subconto Products not deleted, then the column Products will fill automatically and must be cleared manually.

Postings according to the document

The document generates transactions:

• Dt 43 Kt - products are capitalized;
• Dt Kt 10.01 - the cost of materials is written off as production costs using the method On average.

If within a month after the write-off of materials there are still more of them arriving at the warehouse, then the calculated cost when writing off the inventory at the end of the month.

If you are a subscriber to the BukhExpert8 system, then read the additional material

Step-by-step instructions for the process of accounting for simple production in 1C Accounting 8.3.

Typically, all production accounting comes down to several stages:

1. posting of materials
2. transferring them to production
3. return from finished product production
4. calculation of product costs

Receipt of goods and input of product specifications

As they say, the theater begins with a hanger, and the production process, whatever one may say, begins with the well-known document “Receipts of goods and services.” We'll just have the materials arrive.

We will not describe the preparation of the receipt document (materials are received on the 10th invoice).

We will produce the LED lamp “SIUS-3000-CXA”. Let’s create a new nomenclature unit with the same name in the 1C “Nomenclature” directory.

Now you need to indicate what the lamp will be made from, or rather, create a product specification (for more information about specifications, see the article Components of items in 1C). Expand the “Production” section in the product card and create a new specification:

What the lamp consists of has been determined; the necessary components have been registered and are in the warehouse. You can start the production process in 1C 8.3. Let's take a brief look at how this happens and what documents will have to be created.

To write off materials for your own production in the 1C program, two documents are usually used:

• The invoice requirement is used to reflect general business and production costs. In this case, expenses are allocated to products using the regulatory procedure “Calculation of cost” at “Closing the month”.
• The production report for a shift allows you to distribute direct costs (materials and services) to specific items of finished products, which are recorded on the “Materials” and “Services” tabs.

Under no circumstances should you complete two of these documents at once.

Invoice requirement: transfer of materials to production

We will transfer the materials to production on the 20th account. At the same time, they will be written off from the warehouse accordingly.

The “Requirement-invoice” document is used to transfer materials from the warehouse to production. Go to the “Production” menu and click on the “Requirements-invoices” link.

The “Demand invoice” document is used when it is necessary to write off materials that cannot be linked to a specific product. An example of such materials is office supplies, fuels and lubricants, consumables and other general production or general business expenses.

Let's create a new document. Fill in the required header details. In the tabular part of the document, we select the materials needed for production according to the specification. The quantity may be greater, the main thing is that it is enough to produce the planned volume of products:

Let's run the document and see what transactions it generated in 1C:

In fact, this document forms (not counting indirect costs) the cost of production, that is, it transfers costs from account 10 to January 20.

To reflect other, indirect costs, in the header of the document “Request-invoice” you need to uncheck the “Cost accounts on the “Materials” tab” checkbox. Then another tab “Cost Account” will appear. By specifying it, you can write off expenses that are not directly related to production, but participate in the formation of cost.

The “Shift Production Report” document is most often used to reflect the direct costs of producing a specific unit of finished product.

We fill out the header of the new document and go to the “Products” tabular section. We add the previously installed lamp “SIUS-3000-CXA” from the “Nomenclature” directory. We indicate the quantity and planned price. Why planned?

Because we don’t yet know the exact cost of the lamp; it will be formed later, at the end of the billing period, namely at the end of the month by the regulatory procedure “Closing the month“.

Next, we indicate accounting account 43 - finished products and select a specification (each finished product may have several specifications, depending on the availability of certain materials or modifications of the product):

The “Services” tab displays services provided by third-party contractors and related to the production process. Let's add here, for example, a service for delivering materials.

On the “Materials” tab, by clicking the “Fill” button, we will transfer the materials from the selected specification to the tabular section. The quantity will be calculated automatically based on the specified volume of finished products:

Note! If you have already written off materials using the “Requirements invoice” document, you do not need to write it off a second time. Otherwise, your materials will be written off twice.

We conduct a report for the shift and see what it has generated for us:

Let's move on to summing up the results. When posting the “Demand-invoice” document, turnover is generated in the debit of the 20th account. This is what went into production.

Also, as a result of our actions, materials were written off from the warehouse, from the 10th account. And at the same time, finished products appeared in the warehouse, on account 43 - the LED lamp "SIUS-3000-CXA".

As mentioned above, the difference between the debit and credit of the 20th account (that is, the actual cost) is closed by the “Month Closing” regulatory procedure.

Based on materials from: programmist1s.ru

", October 2017

Have you ever encountered a situation where the “Demand-invoice” document is not posted or transactions are generated with a zero amount? Let's simulate a typical situation that you may encounter - and step by step we will analyze the possible causes of the error.

Let's create a document " Request-invoice" and in the tabular section " Materials"we indicate:

Cocoa powder, quantity 1000, account 10.01

Whole milk, quantity 200, accounting account 10.01

Sugar, quantity 500, accounting account 10.01.

Error 1: lack of materials in the warehouse and invoice time

When posting a document, a message appears about the absence (shortage) of materials in the warehouse. And if we are sure of the opposite, then we go in search of errors in the program: in this article we will look at the three most common of them.

But first of all, I would like to draw attention to one important nuance for those who follow our example: the program can have settings that do not allow materials to be written off if they are not in stock. And therefore the program does not process this document and displays errors!

However, another option is also possible. If we go to the section " Administration" – « Carrying out documents", then we can set the setting " Allow write-off of inventories if there are no balances according to accounting data».

After changing this setting, the document will be processed by us - and this situation will be one of the most dangerous. With these settings, the program will not report a single error, but if we go into the postings, we will see that the movements are generated without a total estimate. Please note this before deciding which setting is most convenient for you.

Let's generate this report, indicate the subaccount " Nomenclature" Next, click “ Show settings" and on the tab " Selection» select the item we are interested in.

It would seem that everything is fine. We have the quantity, the cost too, but the write-off occurs without the amount.

If we expand this report by double-clicking on the resource field " Revolutions", we will see that the time specified for the document " Request-invoice", earlier than document time " Receipt (act, invoice)".

Let's set the time of the “Demand-invoice” document to the end of the day and resend it. We go into the document postings and see that the amount of the item has been written off.

When setting the time, pay attention to the following setting. Let's go to the section " Administration" – « Carrying out documents" Here we see the setting "In Set document time automatically" If you install it, the program will automatically distribute all documents throughout the day in the most optimal way. For example, all documents " Receipts (acts, invoices)» the time is set to 07:00, and all write-off documents will be processed at a later time. Please note that the time of documents that were created before setting this setting will not be changed.

Error 2: difference in receipts and write-offs

The second error is related to the nomenclature " Whole milk" Open the report " Subconto analysis» with the settings set for the nomenclature that interests us. Thanks to the report, we will see the second error: the receipt of the item is reflected in account 41.01 "Goods in warehouses", but the debit occurs from account 10.01 " Raw materials and supplies." Here you need to figure out where the mistake was made. If this is a product, then it must be written off as a product. If it is a material, then it is like a material. If an error was made upon admission, then there are two options:

If an error was made in the current reporting period, then you can simply go to the document “ Receipt (act, invoice)" and change the details of the tabular section " Account"as of 10.01" Raw materials».

If the error was made earlier, then we will use the document “ Movement of goods" In chapter " Stock».

After correcting the error, we will forward the document “ Request-invoice" We go into the postings and see that according to the nomenclature “ Whole milk“The amount was also written off.

Error 3: duplicate items

Let's move on to the third line. Here the situation will be different; when entering the nomenclature, we display two lines with the same name, but a different code. This indicates that there has been a duplication of nomenclature positions in the database.

If we generate a report " Subconto analysis", then we will see that we are trying to write off the wrong nomenclature. This can be solved very simply. In the document " Request-invoice» select the correct item, forward and open the transactions in order to make sure that the write-off was successful.

And one more important point that will help you avoid some mistakes when writing off materials: when registering the write-off of materials, I recommend using the “ Selection" instead of the " button Add" In the form that opens, you can set the switch to “ Only leftovers", and only those item items for which there are balances will be visible on the screen.

In accounting, postings to account 10 (Materials) play an important role. The cost of production and the final result of any type of activity - profit or loss - depend on how correctly and timely they were capitalized and written off. In this article we will look at the main aspects of accounting for materials and posting them.

The concept of materials and raw materials in accounting

These nomenclature groups include assets that can be used as semi-finished products, raw materials, components and other types of inventory assets for the production of products and services, or used for the own needs of an organization or enterprise.

Purposes of materials accounting

• Control of their safety
• Reflection in accounting of all business transactions involving the movement of inventory items (for cost planning and management and financial accounting)
• Formation of cost (materials, services, products).
• Control of standard stocks (to ensure a continuous cycle of work)
• Revealing
• Analysis of the effectiveness of the use of mineral reserves.

Subaccounts 10 accounts

PBUs establish a list of certain accounting accounts in the Chart of Accounts that should be used to account for materials in accordance with their classification and item groups.

Depending on the specifics of the activity (budgetary organization, manufacturing enterprise, trade, etc.) and accounting policies, accounts may be different.

The main account is account 10, to which the following sub-accounts can be opened:

The chart of accounts classifies materials according to product groups and the method of inclusion in a certain cost group (construction, production of own products, maintenance of auxiliary production and others, the table shows the most used ones).

Correspondence on account 10

The debit of 10 accounts in the postings corresponds with production and auxiliary accounts (on credit):

• 25 (general production)

In order to write off materials, they also choose their own method in the accounting policy. There are three of them:

• at average cost;
• at cost of inventories;
• FIFO.

Materials are released into production or for general business needs. Situations are also possible when surpluses are written off and defects, losses or shortages are written off.

Example of postings on account 10

The Alpha organization bought 270 sheets of iron from Omega. The cost of materials was 255,690 rubles. (VAT 18% - 39,004 rubles). Subsequently, 125 sheets were released into production at average cost, another 3 were damaged and written off as scrap (write-off at actual cost within the limits of natural loss norms).

Cost formula:

Average cost = ((Cost of remaining materials at the beginning of the month + Cost of materials received for the month) / (Number of materials at the beginning of the month + Number of materials received)) x number of units released into production

Average cost in our example = (216686/270) x 125 = 100318

Let's reflect this cost in our example: