Common Mistakes in accounting and reporting Utkina Svetlana Anatolyevna
Chapter 3 material values
Often there are errors when the posting and writing off of materials is carried out in violation of the established requirements. So, the material accounting of income and expenditure (write-off) of material assets is not properly drawn up on the corresponding unified forms, or not all the necessary details of these forms are filled out.
The current procedure for accounting for inventories is set out in the Guidelines for accounting financial production stocks, approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. In accordance with it, the procedure for acceptance and posting, issue and write-off of materials is established by the management of the organization. At the same time, it should be taken into account that material accounting (different from accounting) should be carried out by the relevant unit, and not at all by the accounting department. At the same time, incoming materials should be formalized, as a rule, by drawing up receipt orders(standard intersectoral form No. M-4, approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. When incoming materials are found to be inconsistent with the assortment, quantity and quality, acceptance is carried out by a commission appointed by order of the head of the organization with the execution of the Materials Acceptance Act. The composition of the commission must be established by order the head of the organization.
The release of material assets should be issued using limit-fence cards (standard intersectoral form No. M-8), waybills (forms No. 11 and No. 15) and warehouse accounting cards of form No. M-17, and materials can be written off on the basis of an expense report ( write-offs).
It is recommended to develop in the organization a provision for accounting for inventories, reflecting the specifics of the organization's production and corresponding to the specified Guidelines. In this situation, it is advisable to establish the procedure for establishing the norms for the consumption of materials for production, the procedure for writing off waste, prices for finished products, officials responsible for the development of norms and prices.
Check for an order to determine the circle of financially responsible persons, liability agreements and check whether the method of accounting for the write-off of goods and materials actually used in the organization approved in the accounting policy
When forming expenses that are taken into account for taxation, it is necessary to take into account the requirements tax code on documentation and economic feasibility of the costs incurred. Thus, in the approved material consumption rates, it is necessary to clearly justify the volume of technological losses of raw materials and materials.
Verify the correctness of the posting of goods and materials by reconciling the totals reflected in the statements inventory accounting, with data from other registers (according to settlements with suppliers and contractors, founders, etc.) and with data from the General Ledger.
The debit balance on account 60 "Settlements with suppliers and contractors" should reflect the cost of paid materials that remained on the way at the end of the month or were not taken out of the supplier's warehouse. This balance at the end of the month is transferred to the debit of account 10 "Materials" without posting them in warehouses. At the beginning of the next month, these amounts are reversed and are listed in the current account again as accounts receivable on account 60 until these materials are accepted and capitalized. When accounting for materials at accounting prices, you must make sure that account 16 “Deviations in the cost of materials” reflects the difference between the actual cost of goods and materials and their book value. Grand total of balances in total terms for each account balance sheet at the end of the month must correspond to the balances at the end of the month given in the inventory accounting sheet. Comparison is made for each warehouse separately on the 1st day of the period being checked. The total turnover of goods and materials disposal for the month for all warehouses and the balances of goods and materials at the end of the month given in the statement, check with the credit turnover and the balance of account 10 "Materials" in the General Ledger. If there are discrepancies, it is necessary to identify the cause and correct the error.
The final step in checking the use of goods and materials is to establish the validity of deviations in the cost of materials for the production of finished products. According to the accounting sheet for material assets, goods, containers, the technique for calculating deviations is checked, the correctness of calculating the average percentage of deviations in directions, materials, including their balance in the warehouse.
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From the author's bookExample 21
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From the author's book4.2. The procedure for identifying and correcting errors identified when recording operations for accounting for inventory items (inventory and materials) and finished products
The movement of goods and materials from the moment of acceptance to the warehouse until the moment of departure from the warehouse of the enterprise must be documented and reflected in accounting in a timely manner. The accounting department of the enterprise is responsible for the general management and control over the correctness of maintaining documents. Accounting for goods and materials in the accounting department, postings and documents used in the execution of transactions must comply with legislative norms and the accounting policy adopted at the enterprise.
Document flow at the enterprise can be carried out according to unified forms or in accordance with Federal Law N 402-FZ "On Accounting" as amended. dated 05/23/2016 using own forms documentation, provided that they contain all the required details.
Documents for the registration of operations of the movement of goods and materials at the enterprise
| Operation | for materials | for goods | for finished products |
|---|---|---|---|
| Receipt of goods and materials | waybills (unified form TORG-12), invoices, railway waybills, invoices, powers of attorney for receipt of goods and materials (f. f. M-2, M-2a) | waybills for the transfer of finished products (form MX-18) | |
| Acceptance of goods and materials | receipt order (M-4), act of acceptance of materials (M-7) in case of discrepancies between the actual receipt and the data of the consignment note | act of acceptance of goods (f. TORG-1), a product label is filled in (f. TORG-11) | register of receipt of products (MX-5), data is entered into warehouse accounting cards (M-17) |
| Internal movement of goods and materials | requirement-waybill for materials (M-11) | waybill for the internal movement of goods (TORG-13) | |
| Disposal of goods and materials | order for production, order for issue from the warehouse or limit-fence card (M-8) when using vacation limits, invoice for leave to the side (M-15) | invoice, waybill, consignment note (Form TORG-12) | invoice, waybill, waybill (f. TORG-12), waybill for leave to the side (M-15) |
| Write-off of goods and materials | acts on the write-off of materials that have become unusable, acts of identifying shortages | write-off acts (TORG-15, TORG-16) | acts on the write-off of products that have become unusable, acts of identifying shortages |
| Any operation | mark in the warehouse accounting card (M-17) | mark in the inventory register (TORG-18) | |
| Availability control, reconciliation with used data | statements for accounting for inventories and inventory (MH-19), acts on selective verification of the availability of materials (MH-14), reports on the movement of goods and materials in storage places (MH-20, 20a), commodity reports (TORG-29) | ||
accounting entries accounting for the receipt of goods and materials
| Operation | Dt | ct | Comment |
|---|---|---|---|
| goods received from vendor (posting) | Dt 10 | Kt 60 | according to incoming materials |
| Dt 19 | Kt 60 | ||
| Dt 68 | CT 19 | on the amount of VAT to be reimbursed | |
| finished goods received (accounting at actual cost) | Dt 43 | ct 20 (23, 29) | when accounting for the actual net worth by the amount of finished products received |
| finished goods received (account value method) | Dt 43 | Kt 40 | when accounting for book value by the amount of finished products received |
| Dt 40 | ct 20 | to the actual cost | |
| Dt 90-2 | Kt 40 | by the amount of discrepancies between the cost price and the book value (direct or reversing at the end of the month) | |
| received goods from the supplier | Dt 41 | Kt 60 | at the cost of purchasing goods |
| Dt 19 | Kt 60 | on the amount of VAT on the invoice | |
| Dt 68 | CT 19 | on the amount of VAT to be reimbursed | |
| Dt 41 | Kt 42 | by markup amounts for trade organizations |
The movement of goods and materials between warehouses is displayed by correspondence accounts analytical accounting within the respective balance sheet.
The disposal of goods and materials during their transfer to production, release to customers is reflected in the following entries:
| Operation | Dt | ct |
|---|
Sources of information: Regulation on the accounting policy of the enterprise; supply contracts; nomenclature-price tag; Book of purchases; sales book; contracts with financially responsible persons; primary documents for the movement of inventories (waybills, waybills, invoices, powers of attorney; receipt orders, acts of acceptance of materials, invoices-requirements for the release (internal movement) of materials, limit-fence cards, warehouse accounting cards for materials, registers of cards ); inventory lists of inventories; accounting registers on accounts 10, 15, 19, 10, 25, 26, 41, 91, 60, 76, etc.; General ledger, enterprise reporting.
1. familiarization with the work of the material department of accounting- the objects of attention of the auditor are: the composition, subordination and qualifications of accounting personnel; list of used normative documents; the presence of a schedule (scheme) of workflow; the validity of the choice in the accounting policy of organizational, methodological and technical aspects for this section of accounting; availability of accounting schemes for accounting business transactions with MPZ; methods used internal control(inventory, documentation, batch cutting, etc.) to check the deviations of the actual consumption of materials from the norms; observance of the terms of inventories of goods and materials and the procedure for processing their results.
The auditor should make sure in the presence of executed contracts with materially responsible persons, registers of receipt and expenditure documents, orders on approving the composition of the inventory commissions and the procedure for conducting inventories.
2. checking the state of warehouse facilities at the enterprise. The auditor finds out the number and placement storage facilities, their capacity, the availability of conditions for storing valuables, the provision of fire and security alarms, weighing equipment, containers, etc.
The auditor determines, as a result of which operations, material and production resources enter the enterprise, and their consumption is carried out. All these operations can be classified by the auditor into typical and atypical. Typical operations are checked selectively, and atypical operations are subjected to continuous study. Control procedures in both cases, they are aimed at analyzing the documentation confirming the operations on the movement of inventories, and assessing the correctness of reflecting these operations on the accounting accounts.
3. Checking the accounting organization material resources at the enterprise, the auditor, on the basis of studying and comparing the data of primary settlement and payment documents (invoices, waybills, etc.) and accounting registers (warehouse accounting cards, reports on the movement of values, etc.), establishes the completeness of posting inventories, the correctness their classification and evaluation, the validity of writing off as an expense. It is determined whether all the necessary details are indicated in the documentation, whether arithmetic calculations are performed correctly, whether business operations comply with current legislation.
4. control of the validity of the application tax deductions for VAT on acquired material assets.
5. the validity of the write-off of material resources as an expense is clarified according to the data of the relevant primary documents(invoices, vacation requests, limit-fence cards, etc.). The auditor needs to establish the correctness of the assessment of material resources for such operations. The correctness of the applied schemes of correspondence of accounts according to write-off of inventories from the warehouse is set by the auditor, as a rule, selectively by monitoring the entries in the accounting registers for accounts 20, 25, 26, 44, etc. and comparing them with the data of primary expenditure documents.
If an enterprise in reporting period the retail sale of goods accounted for on account 41 was carried out, the auditor must find out the correctness of the acceptance of goods for accounting, the calculation of the trade margin and the proportionality of its write-off for goods sold, the completeness of the calculation of taxes. The object of control is income and expenditure documents and accounting registers for accounts 41. 90, 50, 51, 62, 68, etc.
Typical mistakes:
Liability agreements with storekeepers (materially responsible persons) have not been concluded;
Incorrectly executed documents on the receipt and expenditure of inventory items;
There is no analytical accounting of the movement of inventories in the accounting department;
Incorrect calculation of the actual cost of procurement of materials;
Write-off of material assets not accepted for accounting (not issued by receipt documents) as an expense;
Lack of norms for the consumption of materials or their non-compliance;
Non-compliance with the option of accounting for material assets adopted in the accounting policy;
Irregularly reconciliation of data on the movement of material assets in the accounting department and in the warehouses of the enterprise is carried out;
No annual inventory of inventory is carried out;
Stored in warehouses a large number of unused inventory;
Incorrect write-off of goods and materials by cost areas;
Arithmetic errors.
Often there are errors when the posting and writing off of materials is carried out in violation of the established requirements. So, the material accounting of income and expenditure (write-off) of material assets is not properly drawn up on the corresponding unified forms, or not all the necessary details of these forms are filled out.
The current procedure for accounting for inventories is set out in the Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. In accordance with it, the procedure for acceptance and posting, issue and write-off of materials is established by the management of the organization. At the same time, it should be taken into account that material accounting (different from accounting) should be carried out by the relevant unit, and not at all by the accounting department. At the same time, incoming materials should be formalized, as a rule, by drawing up receipt orders (standard intersectoral form No. M-4, approved by the Decree of the State Statistics Committee of Russia dated 10.30. Commission with the execution of the Materials Acceptance Certificate The composition of the commission must be established by order of the head of the organization.
The release of material assets should be issued using limit-fence cards (standard intersectoral form No. M-8), waybills (forms No. 11 and No. 15) and warehouse accounting cards of form No. M-17, and materials can be written off on the basis of an expense report ( write-offs).
It is recommended to develop in the organization a regulation on accounting for inventories, reflecting the specifics of the organization's production and corresponding to the specified Guidelines. In such a provision, it is advisable to establish the procedure for establishing the norms for the consumption of materials for production, the procedure for writing off waste, prices for finished products, officials responsible for the development of norms and prices.
Check for an order to determine the circle of financially responsible persons, liability agreements and check whether the method of accounting for the write-off of goods and materials actually used in the organization approved in the accounting policy corresponds.
When forming expenses that are taken into account for taxation, one should take into account the requirements of the Tax Code for documenting and the economic feasibility of the expenses incurred. Thus, in the approved material consumption rates, it is necessary to clearly justify the volume of technological losses of raw materials and materials.
Make sure that inventory is credited correctly by reconciling the total amounts reflected in the inventory records with the data of other registers (for settlements with suppliers and contractors, founders, etc.) and with the data of the General Ledger.
The debit balance on account 60 "Settlements with suppliers and contractors" should reflect the cost of paid materials that remained on the way at the end of the month or were not taken out of the supplier's warehouse. This balance at the end of the month is transferred to the debit of account 10 "Materials" without posting them in warehouses. At the beginning of the next month, these amounts are reversed and are listed in the current account again as accounts receivable on account 60, until these materials are accepted and capitalized. When accounting for materials at accounting prices, you must make sure that account 16 “Deviations in the cost of materials” reflects the difference between the actual cost of goods and materials and their book value. The grand total of balances in total terms for each account of the balance sheet at the end of the month should correspond to the balances at the end of the month given in the inventory sheet. Comparison is made for each warehouse separately on the 1st day of the period being checked. The total turnover of goods and materials disposal for the month for all warehouses and the balances of goods and materials at the end of the month given in the statement, check with the credit turnover and the balance of account 10 "Materials" in the General Ledger. If there are discrepancies, it is necessary to identify the cause and correct the error.
The final step in checking the use of goods and materials is to establish the validity of deviations in the cost of materials for the production of finished products. According to the accounting sheet for material assets, goods, containers, the technique for calculating deviations is checked, the correctness of calculating the average percentage of deviations in directions, materials, including their balance in the warehouse.
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