Postings upon receipt of goods. Accounting for receipt of materials

To organize efficient production, it is important to maintain competent warehouse records. Knowing the documents used to register goods in the warehouse will help you protect your rights and keep records correctly. Correctly executed documentary support will protect against problems with the received goods and facilitate communication with the tax authorities.

Documents for registration of goods receipt

The posting of goods includes the reception and initial accounting of receipts. The goods can be accepted by a financially responsible person or a person by proxy. The receipt of goods is accompanied by the execution of primary documents by the supplier. These include:

• packing list;
• waybill (Bill of Lading) - it is needed to take into account the movements of goods and materials and pay for road transport;
• invoice.

An invoice is issued if the supplier pays VAT. An invoice allows you to offset VAT on the goods received for reimbursement. Organizations and entrepreneurs operating under the simplified taxation system do not pay value added tax and may not issue an invoice, and if the document is issued by the supplier on OSNO, they may not accept input VAT for reimbursement.

Before accepting the goods, check the correctness of the invoice: it must contain the details of the buyer and supplier, name of the product, quantity, price, cost, VAT.

To post the goods after acceptance, the invoice is stamped and signed by the responsible persons. The invoice is drawn up in two copies: one remains with the buyer, and the other is given to the seller. For the buyer, the invoice is a receipt document, and for the seller it is an expense document.

Universal transfer document (UDD)

This document is both a waybill and an invoice. Legislatively introduced in 2013 and not mandatory for use. You can decide for yourself whether you want to draw up two documents or just the UPD. Like an invoice, UTD provides the basis for obtaining a tax deduction.

The use of a universal document simplifies the process of transfer and acceptance of inventory items. Use it to formalize the supply of goods, works or services and the transfer of property rights. The UPD is signed by the authorized person responsible for the preparation of primary documents or purchase and sale transactions.

In the legally established form of the UPD there is a status field. It determines which document you are submitting the UPD instead of:

1. Invoice and delivery note;
2. Packing list;
3. Invoice (for electronic form).

The status of the document changes the order in which it is filled out: for status 2, you do not need to fill out some lines, the UPD number and the required signatures change. To use the UPD in an organization, its form must be approved. The official form is advisory in nature, and the organization may make changes to it. But all mandatory details of the primary documents must comply with the requirements.

Acceptance of goods

At the first stage of acceptance of goods, we check whether the type and quantity of goods corresponds to the information in the accompanying documents. This is necessary to ensure completeness of accounting. The second stage is acceptance of the goods for quality and completeness. Acceptance of goods is carried out by the materially responsible person in the presence of a representative of the supplier, unless other conditions are specified in the contract. If all goods are in place and no defects are found, confirm compliance with the organization’s stamp and signature.

Based on the results of acceptance of the goods, a TORG-1 act and a TORG-11 product label are drawn up. Product label data is needed to conduct an inventory list.

Violation of the inspection deadlines and acceptance rules will deprive you of the right to file a claim against the supplier or carrier. For certain types of goods, the deadlines are established by law, for others they are specified in the contract. Registration of return of low-quality goods depends on the moment of discovery of the defect:

• if a shortage of goods or defects is detected during acceptance, the commission draws up a report on the discrepancy in quantity and quality; the act is drawn up in the TORG-2 form; if properly executed, it will serve as the basis for making claims;
• when a defect is discovered after the goods are registered, an invoice is drawn up indicating the quantity of the goods being returned, a statement of identified defects, a letter of claim and a return invoice;
• if one of the types of goods was not delivered to you, cross them out from the invoice and adjust the invoice.

At the end of acceptance, capitalize the received goods and materials according to the actual quantity and amount.

What to do if there are no accompanying documents

For accounting, the main thing is documents. If there is no document, there is no accounting object. When a supply agreement is available, but the supplier has not provided accompanying documents, the goods received must also be capitalized.

For such cases, a TORG-4 acceptance certificate is provided. In the absence of a delivery note and an invoice, it is difficult to determine the price at which the goods arrive. The price must be taken from the contract, and if there is no contract, then the goods are purchased at the market price. The TORG-4 act contains information about the actual availability of the received goods.

The acceptance certificate is drawn up by a special commission that accepts the goods. TORG-4 is drawn up in two copies, one is transferred to the financially responsible person of the supplier, and the other to the accounting department.

Receipt of goods - postings

In accounting, the recording of the acquisition of goods varies and depends on the method of transfer of ownership.

Payment deferment. Ownership passes when the goods are transferred to the buyer. Include the costs of delivery and procurement costs in the actual cost of goods received.

Prepayment. The contract states that ownership of the goods passes after payment.

As part of the receipt of goods, it is worth noting situations related to the return of goods to the supplier. Depending on whether the goods were accepted for accounting and whether they were paid for, the postings change.

1. If a defect is discovered during acceptance of the goods, the goods have not yet been accepted for accounting and have not been paid for, in this case the goods are recorded on off-balance sheet account 002. Return of goods to the supplier should be reflected on the credit of this account.
2. If a defect is discovered after registration and payment, record the return of goods to the supplier and write off VAT if it has not yet been deducted. If VAT has already been refunded, then restore it.

Keeping records of goods receipts will become easier using automated programs. The cloud service Kontur.Accounting allows you to store all information about goods in one place and simplifies the procedure for posting goods. Enter invoices, invoices, and bill payment information. Keep records of receipts and disposals of inventory items.

If you have a need to accept goods for accounting into a warehouse, then you have come to the right place. The article will simply and clearly explain how the receipt of goods into the warehouse is accounted for, at what cost they can be capitalized, and what journal entries should be made.

In the next article we will look at how the sale of goods is formalized and what transactions are made.

The receipt of goods at the warehouse must be accompanied by the execution of the relevant primary documents. These, first of all, include or, which contains all the necessary data about the buyer and seller, information about the product (price, quantity, name). Also, the invoice must be certified with the signatures of responsible persons and a round seal. Instead of a round seal, the buyer can use .

This primary document is drawn up in two copies, one for the buyer, the other with the buyer’s seal remains with the seller.

Also, as accompanying documents for goods, a separate VAT and invoice for payment for the goods can be used.

Recently, it has become possible to use a single document, called a universal transfer document, which can be issued instead of a delivery note and an invoice. Read more about this.

Video lesson. Receipt of goods in 1C Accounting: step-by-step instructions

Practical video lesson on accounting for receipt of goods in 1C Accounting 8.3. Hosted by site expert Olga Likina: “Accounting for Dummies”, payroll accountant at M.Video Management LLC. The lesson provides step-by-step instructions for recording the receipt of goods.

Accounting for the receipt of goods at the warehouse

To account for goods, account 41 is used. On the debit of the account. 41 takes into account the receipt of goods, and the loan takes into account their disposal.

When goods arrive at the warehouse, they can be accounted for in several ways: (click to expand)

1. At sales prices;
2. At discounted prices;
3. At purchase prices (at actual cost).

Accounting at discount and purchase prices is more common in wholesale trade or manufacturing enterprises. At retail enterprises, accounting is carried out either at actual cost or at sales prices.

The most common is the latter accounting method.

Receipt of goods at actual cost

Goods are accepted for accounting at the cost indicated in the supplier’s documents. If the supplier allocates value added tax and presents invoices, then the tax amount is allocated to a separate sub-account for reimbursement from the budget. And the goods come at cost without tax.

Actual cost may also include . The organization itself decides to take these expenses into account in account 41 or allocate them separately as sales expenses (in the debit of account 44). The chosen option for accounting for goods and materials is reflected in the accounting policy.

Postings:

If commodity assets were purchased with borrowed funds, then interest accrued by the bank can also be included in the cost price, that is, taken into account as a debit to the account. 41 (if interest was accrued before these valuables were posted to the warehouse) or, according to the general rule, by debit of the account. 91/2 included. The chosen option for accounting for interest on a loan is also reflected in the accounting policy order.

Example:

The organization took out a loan of 120,000 rubles. Goods were purchased for this amount, including value added tax of 20,000 rubles. (You can read how to calculate VAT). The bank accrued interest in the amount of 15,000, which, according to the organization’s accounting policy, is taken into account as part of operating expenses. The organization sold this lot for 180,000, including tax of 30,000 rubles.

Postings:

Accounting for receipt of goods at sales prices

If commodity values ​​are taken into account at sales prices, then an additional account is used. 42 “Trade margin”, which reflects the trade margin on the purchased goods, including the organization’s income and VAT.

Posting to reflect the trade margin: D41 K42.

When selling, the amount of the trade margin is reversed (subtracted) by posting D90/2 K42.

If a product is marked down, the amount of the markdown is written off at the expense of the previously established trade margin (D41 K42 is reversed). If the amount of the markdown exceeds the size of the trade margin, then the resulting difference is included in other expenses D91/2 K41.

If goods are written off for own needs D44 K41, then the trade margin is written off (reversed) there D44 K42.

If goods are disposed of as a result of shortages or damage and are written off by posting D94 K41, then the trade margin is also written off (reversed) to the debit of the account. 94 “Shortages and losses from damage to valuables” – D94 K42.

Example

The organization bought goods in the amount of 12,000, including VAT 2,000. The VAT rate on sales is 18%. The markup is set at 30%. (click to expand)

1. We calculate the trade margin: (12000 - 2000) x 30% = 3000.
2. We calculate value added tax on sales: (10000 + 3000) x 18% = 2340.
3. We calculate the total amount of the trade margin: 3000 + 2340 = 5340.

Postings in this example:

Quite often, to carry out the financial and economic activities of an organization (firm), we use the concept of service. It can be provided to the organization by contractors - suppliers or provided by the organization itself to third-party contractors - consumers of services. In this article, let's look at the topic of how they are provided by third-party organizations and are provided by the company itself, and also explain what accounting entries for services are prepared for these operations.

What documents are required when receiving the service?

Let's first start with what types of services exist. Depending on the field of activity, services are divided into groups:

• Transport and forwarding nature;
• Auditing;
• For rent, for example, transport, premises, fixed assets and inventories (MPS) and others;
• Communications, these include postal services, as well as telephone and telegraph services, Internet services, and others;
• Health care services are the services of medical workers in clinics, hospitals, clinics and other similar institutions;
• Services in the field of trade (services of specialists in displaying goods, consulting services on goods and others);
• Education services;
• Legal services;
• And others.

If they are provided to an organization (firm, company), there are always two parties:

• Customer (consumer);
• Salesman.

The main document that is provided upon receipt is the certificate of completion (rendered) of work (services) and the second document is an invoice, it is issued by organizations - VAT payers, mainly firms (companies) located on the general taxation system (OSNO ).

Accounting entries upon receipt of services

If the services were received earlier than payment, then the relationship with the seller is reflected first for the received costs specified in the act. The debit of the account indicates the expense account, and the credit of account 60 shows subaccount 01, which in the accounting chart of accounts is called “Settlements with suppliers and contractors.”

When receiving (receiving) different services, the same accounting account is not always indicated by debit; the following postings for services are generated, for example:

• For transport costs, the accounting account may be different, it could be:

- Account 26, when receiving office supplies for office workers by transport supplier;

- Account 44.01 “Distribution costs in organizations engaged in trading activities” when transporting sold goods to a counterparty by transport of a third-party organization;

- Account 44.02 “Business expenses in organizations engaged in industrial or other production activities” when transporting products of its own production by a transport organization;

• Account 26, reflected when sending correspondence when using the Internet line;
• For audit purposes, the account is indicated by debit. 26 “General business expenses”;
• Account 26, selected when receiving legal services and advice;
• Account 23 “Auxiliary proceedings”, Part. 20 “Main production”, count. 26 “General business expenses” when renting premises, warehouses, buildings, as well as equipment and fixed assets;
• Account 08 “Capital investments” upon receipt of a formalized estimate drawn up for the construction of a fixed asset facility (store, warehouse).
• And others.

When choosing a cost account, it is necessary to take into account “what these services were used for”, for the maintenance of the administrative apparatus, then we select account 26 “General business expenses”; for production, then select account 20 “Main production”; for the activities of auxiliary production, then select account 23 “Auxiliary production” or account 25 “General production expenses”.

When posting the act of completed (rendered) work (services) and the invoice received from the counterparty (service provider), do not forget to take into account the VAT amount separately on account 19 “Value Added Tax”, for further reimbursement of these amounts from the Federal Budget of the Russian Federation .

When making payments for services to a current account, entries are made in the accounting accounts on the debit of account 60.01 and on the credit of account 51 “Current account”. After this, mutual obligations are considered closed.

What documents are drawn up when providing a service?

When selling a service, exactly the same documents are drawn up as upon receipt; this is an act of completed (rendered) work (services). The act must contain the following mandatory details:

• Date and name of the document;
• Name of the organization that issued the act;
• Name of the counterparty;
• Contents of operation;
• A business transaction must be expressed in physical and monetary terms;
• FULL NAME. officials who signed the document;
• Signatures on both sides.

If the organization is a value added tax payer, then an invoice is issued along with the act in two copies, one copy is transferred to the counterparty (buyer), the other remains with the seller.

Accounting entries for the sale of services

When selling services, accounting entries for services are generated:

• By revenue by debit account. 62.01 “Settlements with buyers and customers” on credit account. 90.01 “Revenue”;
• By writing off the actual cost on the debit of the account. 90.02 “Cost of sales” on credit account. 20 “Main production” or accounts 23 “Auxiliary production”;
• Reflection of value added tax if the organization is a VAT payer in the debit of the account. 90.03 “Value added tax” on credit account. 68.02 “VAT calculation”;
• When paying for services by debit account. 51 “Current account” for a loan account. 62.01.

When entering expenses into an accounting program, you need to approach each operation individually and choose the right accounting and tax account; the financial result of your company will depend on this in the future.

Receipt of goods and services 1C: Accounting 3.0

The main business operations of an organization are the purchase of goods or services from suppliers. Document Receipts of goods and services (Receipts (acts, invoices)) is one of the most basic in the program, this document formalizes the receipt of goods for subsequent resale, services provided to our company, the receipt of fixed assets or materials for production. The purchase of goods from a supplier in the program is reflected in 2 stages:

The purchase of goods from a supplier begins with payment for the goods (prepayment purchase).

Stage 1: Payment to the supplier
The supplier issues an invoice for the goods, and based on this invoice we generate a payment order in 1C.

Go to Bank and cash desk - Payment orders and click the Create button.

Fill out the Payment Order.
When using the DirectBank system, you can immediately upload this payment order to the client bank.
Type of transaction: “Payment to supplier”, Date, Recipient (select the supplier of goods), enter the amount of payment on the invoice, Purpose of payment. When creating a payment purpose, you can use a dictionary of synonyms that will help you easily operate in Russian!
In the "Status" field, select Paid and follow the link "Enter a debit document from the current account."

The document “Write-off from the current account” appears where all fields are filled in automatically from the base document (from the payment order). We check the correctness of the entered data. Uncheck the "Verified by Bank Statement" checkbox because the funds have not yet been debited by the bank. When saving the document "Write-off from the current account", no transactions are generated.

Let's return to the Payment order document. To see a printed form of the document, click the "Payment order" button. Swipe and close

After you have received a bank statement showing the debiting of funds for the goods, you must confirm the previously created document “Debit from the current account” to generate transactions.
section Bank - Bank statements - Debit from current account and check the box "Confirmed by bank statement. Post."

Posting of goods receipt from supplier

To view transactions, click the "Show transactions and other document movements" button

The operation was reflected on account 60.02, since in the example payment was made on an advance payment basis.

Stage 2: Accounting for receipt of goods
So, to reflect the receipt of goods in 1C, open the section Purchases - Receipts (acts, invoices)

Receipt button - select Goods (invoice)

Fill in the fields in the Goods Receipt document. By clicking the Add button, we add the goods that were received under the invoice from the supplier. If the required item is not in the Nomenclature list, we create it.

After filling out the document, click the Submit button. To view the transactions that have been generated, click the Dt/Kt button

When you have finished filling out the document, click Submit and Close.

The receipt of goods in 1C is an integral part of working with the program, this type of document is primary, that is, it is these documents that form the input of primary data on suppliers and work with a bank account, errors at the filling stage will lead to distortion of accounting and incorrect formation of the tax base at closing months or generating reports,

Documents for receipt of goods

# 18 / 20.12.04

PBU 5/01

6. The actual cost of inventories purchased for a fee is the amount of the organization’s actual costs for the acquisition, with the exception of value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation).

PBU 5/01

13. An organization engaged in trading activities may include the costs of procuring and delivering goods to central warehouses (bases), incurred until they are transferred for sale, as part of sales costs.

Total difference

PBU 1/98 …

facts of the organization’s economic activities relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts (assuming the temporal certainty of factors of economic activity).

PBU 5/01

Postings upon receipt of goods from the supplier

The assessment of inventories, the cost of which upon acquisition is determined in foreign currency, is made in rubles by recalculating the amount in foreign currency at the rate of the Central Bank of the Russian Federation, valid on the date of acceptance of inventories for accounting.

PBU 5/01

12. The actual cost of inventories, in which they are accepted for accounting, cannot be changed, except in cases established by the legislation of the Russian Federation.

PBU 3/2000

2. This Regulation does not apply:
…

when recalculating the value of assets and liabilities expressed in foreign currency or in conventional monetary units, but payable in rubles; …

The accounting entries of this business transaction reflect the situation when the transfer of ownership of goods from the supplier to the buyer occurs at the time of transfer of goods.

Depending on the moment of settlement (payment) by the buyer for the goods received, there are two options for generating accounting entries. The first version of the postings reflects the SALES of goods, in which the moment of PAYMENT occurs AFTER the moment of TRANSFER of the goods. Moreover, the moment of payment for goods may occur significantly later than the moment of transfer, which will lead to the emergence of unpaid receivables from the supplier.

The second version of the postings reflects the SALES of goods, in which the moment of PAYMENT occurs BEFORE the moment of TRANSFER of the goods. In this situation, the supplier has an account payable to the buyer, which he repays by transferring the goods.

Postings reflecting the purchase of goods under a supply agreement. The supply agreement determines the transfer of ownership at the moment of transfer of goods

List of accounts involved in accounting entries: