A.F. Zvorono,
General Director of the audit company "Rollover"
I.G. Zvorono,
Chief Auditor of the Auditing Company “Rollover”
During audits many violations are revealed in the implementation of operations with inventory items (commodities and materials). In our opinion, this is due to the fact that the accounting services of enterprises do not always take into account a number of key points.
First, the classification is often not used. production stocks by groups: raw materials and basic materials, auxiliary materials, purchased semi-finished products, waste, fuel, containers, spare parts. For this reason, all goods and materials are reflected on account 10 “Materials”, which does not allow organizing synthetic and analytical accounting with the allocation of sub-accounts in accordance with the recommendations of the Chart of Accounts.
Secondly, the existing forms of primary accounting documentation TMC:
Receipt orders - f. No. M-4;
The act of acceptance of materials - f. No. M-7;
Limit fence cards - f. No. M_8, M-9;
Invoice-requirement for vacation (internal movement of materials) - f. No. M_11;
Stock accounting cards for materials - f. No. M-12;
Power of attorney - f. No. M-2 and M-2*.
Thirdly, the details in the above documents are not completely filled out:
The limit-fence cards do not contain a limit, price, the balance of the limit, there are no signatures of the storekeeper or the recipient of the shop;
In the acts for the write-off of instruments there is no date of compilation, the reason for the write-off, the signatures of the members of the commission;
There is no price, amount of goods and materials on invoice requirements, etc.
All these shortcomings significantly reduce the reliability primary documents, and also do not contribute to ensuring proper control over the use of materials in production.
During inspections, we often state the absence of:
Agreements concluded with financially responsible persons for acceptance and release, as well as the safety of goods and materials entrusted to them;
A special list of officials who are granted the right to sign documents for the release and export of goods and materials;
Nomenclature-price tag for each name, grade, size of materials;
Regulations on document flow.
In the process of research accounting policy enterprise auditors are faced with cases where the principles laid down in the accounting policy are not observed, which leads to a distortion of the cost of production and, consequently, the profit of the enterprise.
A. In accordance with accounting policy posting of goods material values is made at the actual cost, including the cost of transportation, storage, delivery, commission and others.
When checking, it is found that goods and materials are received based on the prices indicated by the supplier in the accompanying documents, without including transport and procurement costs and other costs.
B. In the accounting policy, the method of writing off materials to production according to average cost.
When checking, it is revealed that the method of writing off at the purchase price is used in accounting. This discrepancy arises from non-compliance with the “average cost” method of accounting. To use this method, the enterprise must develop and approve the methodology for forming the average price.
C. The accounting policy determines the use of planned or contract prices for materials.
During inspections, we often come across cases where the above prices unreasonably include the costs of maintaining warehouse services, sales departments, and supply departments.
When writing off materials to production, it also takes place a large number of violations:
There is no calculation of the need for materials based on the norms for the consumption of materials, and therefore it is difficult to control their overspending;
Materials for the warehouse are not credited, but are immediately written off as production costs;
There are corrections that are not confirmed by the signature of materially responsible persons.
Comparing the data of planned cost estimates with the data of inventories released into production, auditors establish the facts of writing off the cost of materials that are not used by the main production shops, as well as the facts of replacing one material with another without issuing a special act-requirement. Replacement may indicate an overrun; in this case, the head of the enterprise must establish its causes and the culprit. Additional release of materials, as well as replacement, are made only with the permission of the head of the enterprise or the chief engineer, as this is associated with a change in technology, labor costs, etc.
The most common mistake at present is when the materially responsible persons, who are accountable for the balance of material assets, do not submit monthly material reports. This, in turn, leads to the fact that employees of accounting departments fully write off the materials transferred to production as they are released from the warehouse, and not upon consumption.
Responsible persons are required to draw up monthly reports on the balances and movement of materials in the report and submit them to the accounting department. It was then that accounting services will receive the necessary data on the balance of materials at the beginning of the month, their receipt, according to the standard and actual consumption, balances at the end of the month.
If a material report is not compiled for materials not used in production, this means that it is necessary to take an inventory of the residues. But the whole problem lies in the fact that inventories are often carried out by the materially responsible persons of the shops themselves, which does not meet the requirements of the current normative documents.
In such cases, auditors make a control calculation of the consumption of materials for the release of capitalized finished products. The data of these calculations are compared with the results of inventories. And in almost all cases, deviations (lack, surplus) are detected.
For example, item No. 15 (pcs.).
|
January 1997 |
February 1997 |
March 1997 |
|
|
Balance at the beginning of the month | |||
|
Received from stock | |||
|
Output | |||
|
Irreparable marriage | |||
|
Balance according to calculation | |||
|
Actual balance | |||
|
shortage |
In order to avoid the above situation, it is necessary to comply with the generally accepted principles reflected in the Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.
According to clauses 2.2 and 2.6 of these Guidelines, a permanent inventory commission is created in the organization to conduct an inventory.
The inventory commission ensures the completeness and accuracy of entering data on the actual balances of fixed assets, stocks, goods, cash, other property and financial obligations into the inventories, the correctness and timeliness of the registration of inventory materials.
The personal composition of permanent and working inventory commissions is approved by the head of the organization. The document on the composition of the commission (order, resolution, order) is recorded in the book for monitoring the implementation of orders for inventory.
The composition of the inventory commission includes representatives of the administration of the organization, employees of the accounting service, and other specialists (engineers, economists, technicians, etc.).
The inventory commission may consist of representatives of the service internal audit organizations, independent audit organizations.
The absence of at least one member of the commission during the inventory is the basis for recognizing the results of the inventory as invalid.
The main mistake is non-compliance with the requirements of clause 46 of the Regulation on Accounting and Reporting of December 26, 1994 No. 170.
In violation of the above paragraph, IBEs worth less than 1/20 of the established limit per unit are reflected in correspondence:
Dr. 12/MBP in operation
K_t 12/MBP in stock,
those. IBEs continue to be listed on the balance sheet.
IBEs worth more than 1/20 of the established limit per unit are reflected in correspondence:
Dt 25 / General production costs
Set 12/MBP in stock,
those. are written off directly to general production costs and are not listed on account 12.
Such accounting does not provide proper control over the safety of material assets.
Some employees of accounting departments, not always clearly understanding the meaning of clause 45 of the Regulation on Accounting and Reporting dated December 26, 1994 No. 170, can write off the IBE as they are released into production or operation and reflect this operation as follows:
D-t 13 / MBP wear
Set 12/MBP in operation.
Such posting is possible only if an act is drawn up for the write-off of the MBP that has become unusable. The act must be approved by a permanent commission.
3. distortion of the facts of write-off of goods and materials.
Procedure 1.1 Verification of the reliability (completeness and accuracy) of the veils of write-off of goods and materials to production.
At this stage, it is necessary to make sure that when inventory is written off to production, the calculation of quantitative indicators is carried out with a sufficient degree of accuracy and all inventory and materials that are written off to production are counted. The procedure is carried out using the methods of observation and recalculation.
It is necessary to find out what methods, techniques and technical means are used at the enterprise when measuring goods and materials, to assess the state of the weighing facilities and measuring instruments, including checking how often the instruments should be checked and when the check was last carried out.
There is no need for weighing at the warehouse of the Tver collection department. The calculation of quantitative indicators is carried out with a sufficient degree of accuracy.
Procedure 1.2 Checking the efficiency of registering the facts of inventory write-off on information carriers. When carrying out this procedure, it should be clarified whether data on the completion of a business transaction is always recorded either on the carrier at the time of the transaction, or immediately after its completion. It is possible to obtain such information only by using an oral survey of the recipients of inventory items.
Asking such a question about how (filling out forms manually, creating a document using computer technology, etc.) and when the fact of release of materials into production is recorded, one can form a certain opinion about the level of efficiency of fixing the fact and about what is the probability that this level of efficiency at this stage of the accounting process is always present.
During the survey, it was revealed that the registration of write-offs does not take place in a timely manner, i.e. there are cases of registration of write-off facts a day after the write-off, so there is a possibility of missing the registration of any fact.
Procedure 1.3. Checking the legality of the primary accounting documentation (PUD), which draws up the write-off of goods and materials for production.
Carrying out this procedure is mandatory, its purpose is to obtain sufficient evidence that the entire array of EMPs for the write-off of goods and materials for production is legally binding. During the procedure, the following sources of information are used:
Invoice requirements (No. M-11)
Material accounting cards
Orders on the approval of persons entitled to sign primary documents.
The verification of documentation that draws up transactions for which discrepancies are found should be approached with particular care. Identified errors and violations in the design primary documentation for these operations should be summarized in Table. 3.1.
Tab. 3.1 Verification of the legality of the PUD for the write-off of goods and materials for production
| No. p / p | Inventory position for which discrepancies were found | Availability of PUD for this operation | Explanations of answers. workers | Auditor's findings | ||||||||
| No | there is | Availability of necessary details* | ||||||||||
| Title of the document | Form code | Date of preparation | The content of households. operations | Household meters. operations | Job titles | Personal Signatures | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 1 | Cream | + | - | - | - | - | - | - | - | - | - | - |
| 2 | Black winter jacket | M-17 dated 05.12.04 | + | + | + | + | + | - | - | |||
Based on the results of the procedure, it is necessary to identify the general level of compliance with the rules for processing documents for this operation and, having identified violations, select them in the inspection report. Information on those transactions where there are no documents, or they are drawn up incorrectly (some details are missing or there are corrections in the documents), must be taken into account when checking the accounting of this section. Particular attention should be paid to documents in which the following details are missing or corrected:
Name of the recipient structural unit;
Name of the type of activity (type of work) for which goods and materials are requested;
The number of requested and especially released goods and materials;
Personal signatures of the participants in the operation.
In addition, at this stage, you can also separately mark documents that do not have an accountant’s quotation, in order to then take this information into account when checking the correctness of the assessment of inventory items written off to production.
When carrying out this procedure, it was revealed that the necessary details were missing in the card f. No. M-17 dated 05.12.2004.
Procedure 1.4. Checking compliance with the workflow schedule
The purpose of the procedure is to establish the presence or absence of a workflow schedule for inventory write-off operations for production, whether it has been drawn up for all primary documents, and whether this schedule actually works, since correct scheduling and adherence to it helps to strengthen the control functions of accounting and ensure the timeliness of drawing up reporting.
For operations documented, the turnover schedules of which are not registered or formally registered, there is a risk that:
Some primary documents may be missing;
Some original documents may be lost:
Some primary documents will be accepted for accounting (i.e. checked and processed) out of time;
Some documents will contain postscripts and other abuses (because the lack of control contributes to such situations).
Based on this, for documentation for which there are no workflow schedules or the available schedules do not really work, the auditor should pay special attention when carrying out the following procedure.
There is a lack of a workflow schedule in the cash collection department.
Procedure 1.5. Checking the completeness and accuracy of document registration in accounting registers
The purpose of the procedure is to obtain sufficient evidence that the following six basic principles have been met in accounting.
1. There were sufficient grounds for registering the document.
2. All documents on execution of audited transactions are fully registered.
3. All documents are reflected in accordance with economic entity transactions and all data are completely transferred to the accounting system.
4. All documents are registered in a timely manner.
5. All documents are registered in the accounting registers corresponding to this business transaction.
6. The document is accepted for accounting once.
The selection of documents to be checked within the framework of this procedure should be carried out taking into account the results of previous procedures. Particular attention should be paid to:
Documents for which there are no workflow schedules (procedure 1.4)
Operations where there are no primary documents or there are no certain details in the primary documents (procedure 1.3);
Operations where the risk of untimely registration of an operational fact on the carrier is likely (procedure 1.2);
Documents that reflect the illegal write-off of goods and materials for production (procedure 1.1)
Information on how all these documents are taken into account should be summarized in Table. 3.2 For example:
| No. p / p | Owner's name operation, date, main characteristics of the operation | Availability of supporting document | Registration in the accounting register | Deviations, conclusions, remarks of the auditor | |||
| In what register should the operation be reflected? | In which register is the operation actually reflected? | Date of registration of the document in the accounting register | Compliance of the accounting register data with the data of the primary document | ||||
| 1. | Stationery arrived at the warehouse | Av. report No. 74 dated 12.04.2004 | Book of registration of advance reports | 22.05.2004 | full compliance | late registration advance report in the accounting register | |
As a result of filling in this table, information about all deviations between the actually performed operation, the primary document reflecting it, and the account made in a particular accounting register is grouped.
Procedure 1.6. Checking the registration of the storage of documents and the organization of access to the PUD.
The purpose of the procedure is to establish compliance at the enterprise with the rules for storing documents in the course of current activities and the rules for storing documents in the archive. If the enterprise does not have a clearly established procedure for storing documentation during the period of executed documents and during the period of storage of already executed documents in the archive, then there is a high risk of unauthorized access to the PUD. This, in turn, can lead to both the loss of documents and various kinds of abuse with primary accounting documentation (postscripts, corrections, destruction or forgery of documents).
With regard to the operations of write-off of goods and materials into production, compliance with the rules of storage and restriction of access to PUD becomes very importance due to the fact that all primary documentation for the write-off of goods and materials is created within the enterprise and it is extremely easy to replace the document in conditions of lack of control.
All organizations are required to keep primary accounting documentation for at least 5 years (clause 98 of the Accounting Regulations). Compliance with this period must also be checked during this procedure.
The collection department established the procedure for storing documents and organized access to the PUD.
§3.4. Common Mistakes and violations in the system of organization of primary accounting, recommendations for their elimination.
When conducting an audit of the primary accounting for the release of materials into production, as well as when studying auditor's report, written for the regional administration of cash collection by an audit firm, errors and violations in the system of organizing primary accounting were identified and grouped. Below are these errors and recommendations for their elimination.
Errors and violations in the collection and registration of operational facts subject to primary accounting.
2. Untimely registration of an operational fact on the information carrier. These errors can result in significant tax implications in the case when the transaction, reflected in the primary document at the wrong time, refers to the past reporting periods. Almost always in such cases, one has to adjust accounting and tax reporting, and sometimes, in order to avoid sanctions, pay penalties (if such an error resulted in the underestimation of any taxes in the corresponding period). So, in the cash collection department, the registration of advance report No. 5 dated February 8, 2005 occurred only on February 20, 2005.
Recommendations for correcting errors. This group of errors cannot be corrected “imperceptibly”, except when it is discovered before the end of the reporting period and it is possible to issue the necessary document “backdating”. In this case, the company managed to avoid adjusting the reporting. In the case of adjusting the reporting or reflecting the operation in the following reporting periods, it is necessary to attach an accounting statement to the primary document explaining the reason for the violation of the deadlines for registering an operational fact.
Mistakes and violations in the preparation of primary accounting documentation.
3. Lack of necessary details that give the document legal force. The absence of some details (document name, form code, job titles) does not entail any serious consequences. The absence of any of the others required details may lead to disagreement with tax authorities and other interested parties.
As mentioned, in the material accounting card dated 05.12.2004. the required props are not available. When viewing other documents, it turned out that the Collection Department has a very large number of documents with missing details, for example: an advance report dated 01.08.04. No. 55 or RKO No. 1303 dated 0.10.04. does not contain a corresponding account and many other similar errors. Recommendations for correcting this error: if it is possible to reissue the document within the reporting period, then you should use it. Otherwise, it is necessary to ensure (if necessary, by completing the document) the availability of all the mandatory details provided for by law, namely the Federal Law of November 21, 1996. No. 129-FZ "On Accounting".
4. Violations committed during the execution of the primary document. Filling out a document with funds that cannot ensure its long-term storage, as well as failure to follow formal procedures when correcting documents, can lead to disagreements with the tax authorities about the content of the document, who and what meant by signing this one, and what kind of operation was performed. So, in RKO No. 1398 dated 06.11.02. the amount was indicated illegibly, and in RKO No. 839 dated 02.10.03. The cashier's signature did not match his last name. Recommendations for correcting errors: As in the previous cases, you should either reissue the document (if possible) or make corrections to it. When making corrections, it should be noted that corrections are not allowed in cash and bank documents. Corrections can be made to all other documents only upon agreement with the persons who compiled and signed this document, which must be confirmed by their signatures indicating the date of corrections.
Errors and violations in the organization of work with documentation.
5. Lack of workflow schedules. The absence of such schedules in itself does not entail any undesirable consequences in the form of fines and various penalties, however, lack of control in the field of document flows can lead to a large number of violations, which in turn can lead to negative consequences.
There is no such schedule in the Office, but the necessary workflow schedules should be drawn up in order to avoid errors associated with the lack of schedules (loss of documents, lack of necessary documents, untimely registration of documentation, various abuses of documents).
6. Errors when registering a document (quantitative or qualitative discrepancies when transferring data from documents to accounting registers). This group of errors refers, as a rule, to technical errors (very rarely - deliberate distortion of data). For organizations where the system internal control works efficiently this species errors are very rare. In the Tver regional administration, such errors were encountered in 2000 during the work of an intern. These errors were noticed and corrected in time. Recommendations for elimination. If errors still occur, then they are eliminated by making corrections to the accounting registers with the preparation of accounting statements. In some cases, it will be necessary to make corrections to the reporting (if errors were discovered in the following reporting periods)
7. Untimely registration of a document in the accounting register (or lack of data in the accounting register for individual primary documents.). As a rule, such errors are corrected at the enterprise on their own, the auditor should only check whether corrections have been made to the statements of previous periods and make sure that the calculation of penalties for the corrections made is correct (if the error resulted in the underestimation of any taxes).
8. Violations of the terms of storage of documentation in the archive. This type of error can lead to serious difficulties in the work of the inspection bodies, if no documents are found during the inspection for a certain period. In this case, the company faces a fine for violating the rules for accounting for income and expenses, as well as charging taxes based on the usual level of income of the company. In the cash collection department, this type of error was common until the company applied for services in audit company.
9. Destruction of primary documents without an act on the allocation of documents for destruction. The enterprise destroys expired documentation without an act, so this does not bear negative consequences, but otherwise the consequences will be the same as in the previous case.
10. Violations in the execution of cases with primary accounting documentation (concerns cash and bank documents). If the necessary conditions for issuing such documents are not met, there is a high probability of loss and abuse. In addition, there is the possibility of holding the enterprise and officials liable for non-compliance with the procedure for maintaining cash transactions. Recommendations for correction. If possible, the specified primary documentation should be drawn up in accordance with the requirements of regulatory enactments (bind, selected in chronological order, etc.).
§3.5 Ways to improve primary accounting.
Having considered the most typical errors and violations inherent in a poorly organized primary accounting system, we can conclude that the enterprise needs constructive proposals to improve the accounting and internal control systems of the Office. In this part, separate recommendations will be given on improving (increasing efficiency) the primary accounting system and on optimizing the internal control system in the context of the subsystems included in the primary accounting organization system. It should be noted that the most effective way to solve this problem is the integrated automation of the enterprise in all directions: office work, personnel, production and Accounting etc. In this case, all business processes (including accounting ones) are at the stage of setting terms of reference for the introduction of an automated system and at the stage of its own implementation will inevitably be formalized, unified and standardized, which will qualitatively increase the level of organization of primary accounting.
However, there is no possibility in the cash collection management, and there is a lack of understanding of the usefulness of carrying out complex automation, therefore, below are general recommendations organizational nature.
Collection and registration of operational facts subject to primary accounting. In order to avoid errors and violations inherent in this subsystem, it is advisable in the Office to give detailed instructions to specific executors (in the form job descriptions, extracts from workflow schedules, etc.) on the procedure and timing of data registration on the media. It is advisable to use a system of rewards and punishments for the proper performance by the performers of their duties. Control activities (audits, reconciliations, inventories, etc.) also reduce the risk of an inefficient system for collecting and registering an operational fact.
An array of primary accounting documentation. The improvement of this subsystem implies the achievement of the following goal: all documents confirming the completion of a business transaction must have legal force. Requirements for paperwork and ways to implement them were discussed earlier. Among the measures that contribute to increasing the efficiency of this subsystem, the following should be highlighted. First of all, the use of unified forms of documentation in all areas of accounting. Besides:
Creation of workflow schedules and bringing to the performers of their functions when creating and checking the primary document;
Publication of administrative documentation to determine the circle of persons responsible for the performance of a particular business transaction and having the right to sign primary documents;
Control by the accounting staff over the correctness of the execution of primary documentation (imposing this function on the duty of the accountant processing the document through job descriptions and establishing responsibility for its non-compliance);
Checking by internal control services of compliance with legal requirements in terms of paperwork.
Organization of work with documentation. As in all other subsystems, creating workflow schedules and bringing them to the executors is a significant step in terms of optimizing the system for organizing work with documents.
A large number of violations in the work with documents received from other enterprises requires the implementation of a number of measures to prevent them. In particular, the services responsible for the commission business transactions with other enterprises, it is necessary to give clear instructions on what should be the documentation they accept from other organizations. This can be done by issuing an order from the chief accountant for each division of the organization that cooperates with third-party firms or deals with incoming documents, which must contain:
Completeness of documentation (correct execution of documents);
Deadlines for the provision of documentation;
Responsibility for untimely or incomplete submission of primary documentation.
At the stage of registering documents in accounting registers, in order to avoid errors and violations, it is advisable to use the method of "memos" - a kind of instructive material for a specific accounting service that describes the procedure for accounting processing of a particular document. The memo must specify:
What operational fact reflects this or that processed primary document;
What information should be contained in a properly completed document;
What accounting entry, in what academic register and in what time period should be performed on the basis of this document.
In addition, the risk of incomplete reflection of documents in accounting registers is reduced by continuous numbering (preferably preliminary or automatic) and centralized registration of incoming documents.
In terms of organizing the storage of documents, it is advisable to use workflow schedules and job descriptions, as well as raising the status of the archival service when organizing work with documents transferred to the archive (by issuing relevant regulations on the organization of the archival service at the enterprise).
When using documents in the current work, the management of the Office should ensure the correct organization of access to primary documents. Since the enterprise has automated system processing data, then the correct access to the data will be through a password system.
SOPU operating environment. The environment in which the SOPU operates is an objective factor, but the enterprise has real opportunities to improve some of the internal factors that affect the organization of the SOPU. To do this, the improvement of the SOPU should be called upon by the problem that needs to be solved. Management can really influence the optimization of SOPU through the construction of an automated accounting system (including primary). A fully automated primary accounting system virtually eliminates the risk of such elements of the SOPA as the creation of a document, its primary processing and registration in the accounting register.
As a result of the audit of primary accounting in the collection department, the following conclusions can be drawn:
1. It is advisable to precede the development of a plan and an audit program by drawing up a working document that summarizes and summarizes all previously collected information on the state of the SOPU by accounting sections and finally determines the volume of the audit sample for each of the designated accounting sections.
Conducting the analysis itself. 3.2 Analysis of the structure and dynamics of expenses for the sale of goods Let's analyze the expenses for the sale of goods Stolbtsy Raipo. Expenses of the analyzed organization are characterized by the following data (table 3.1) Indicators Years. Deviation (+; -) Temp...
The lag of non-operating income, which amounted to 0.86%. It indicates that non-operating expenses significantly exceed non-operating income. The bank's management should pay attention to this article and correct the situation.3. Identification of directions for improving the formation National Bank Ukraine. In 1998, events took place that led the country to a banking crisis ...
In a spreadsheet according to pre-configured forms. It also provides the ability to import data from various accounting programs. AT thesis the analysis of the organization's commodity resources was carried out using Microsoft Excel for Windows. Appendix G and I presents the dynamics of the main indicators of the financial and economic activities of Belkhoztorg OJSC for ...
Accounting in institutions, financial bodies and bodies carrying out cash service budget, is conducted in accordance with the RF BC, the Law on Accounting, Instruction No. 157n, as well as the provisions of the instruction establishing the accounting methodology in an institution of a certain type. For example, state-owned institutions use Instruction No. 162n in their work, budgetary institutions - Instruction No. 174n, autonomous - Instruction No. 183n. When conducting audits of the financial and economic activities of institutions in order to prevent, detect and suppress violations of the law, the control and audit bodies pay attention, among other things, to the correctness of the conduct by the audited institution accounting. The article provides an analysis of violations of the general rules of accounting, reflected in the acts of inspections.
Failure to conduct or incomplete annual inventory . Assets and liabilities are subject to inventory in order to identify the actual presence of the relevant objects, which is compared with the data of accounting registers ( item 1, 2 tbsp. 11 of the Accounting Law). The cases, terms and procedure for conducting an inventory, as well as the list of objects subject to it, are determined by the economic entity, with the exception of cases of mandatory inventory, which are established by the legislation of the Russian Federation, federal and industry standards ( paragraph 3 of Art. 11 of the Accounting Law).
Item 20Instructions No. 157n before entry into force Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n(that is, until 11/16/2014) sounded as follows: inventory of property, financial assets and obligations must be carried out by the institution in the manner prescribed by the regulatory legal acts adopted by the Ministry of Finance. Starting from November 16, 2014, the provisions of this paragraph are as follows: an inventory of property, financial assets and liabilities is carried out by the subject of accounting in the manner established by him as part of the formation of the accounting policy, based on the provisions of the legislation of the Russian Federation.
Cases of mandatory inventory are listed in Guidelines for the inventory of property and financial obligations. In particular, its obligatory implementation is necessary before drawing up annual reporting, except for property, the inventory of which was carried out not earlier than 01.10 of the reporting year. An inventory of fixed assets can be carried out once every three years, and library funds - once every five years. In the areas located in the Far North, and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their smallest balances.
The frequency of the inventory, established in the accounting policy, should not be less than that specified in the above Methodological Instructions.
Failure to conduct an inventory within the time limits specified in clause 1.5Guidelines for the inventory of property and financial obligations, is a violation P. 3 art. 11 of the Accounting Law.
Reflection of business transactions without supporting documents. Each fact of economic life is subject to registration by the primary accounting document (), which is formed by the subject of accounting at the time of the fact of economic life, and if this is not possible, immediately after the end of the operation ( clause 9 of Instruction No. 157n). In the event that the audit reveals the existence of an accounting entry reflected in the accounting register, and there is no document serving as the basis for making such an entry, this situation is recorded in the audit report as a violation Art. 9Accounting Law and clause 9 of Instruction No. 157n.
Recall that after each reporting period (month, quarter, year) primary (consolidated) accounting documents, generated on paper, related to the relevant transaction journals, other accounting registers, are selected chronologically and stitched together ( clause 11 of Instruction No. 157n). The absence of supporting documents is qualified by inspectors as a violation Art. 9 of the Accounting Law and clause 9 of Instruction No. 157n.
Documentation of operations for the movement and write-off of food in educational institutions is usually of interest to accountants. In this regard, we propose to consider the situation of one institution, in respect of which the audit was carried out, in more detail. It was found that in some cases the institution does not have documents confirming the write-off of food products.
Catering in the inspected institution is carried out on the basis of:
By order of the director of the institution, persons responsible for catering for students were appointed. The cost of one day of meals for pupils of boarding schools, orphans and children left without parental care, as well as persons from among those studying in institutions of primary and secondary vocational education, was brought up by letters from the founder. In accordance with paragraphs. 6.4, 6.5, 6.11, 6.22 of the requirements of SanPiN 2.4.5.2409-08, approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation of July 23, 2008 No. 45, the institution has developed an approximate 10-day menu, which is signed by the director and agreed with the head of the TU FS Rospotrebnadzor. The institution has compiled technological maps for dishes from this menu based on:
From the Order of the Ministry of Finance of the Russian Federation No. 173n, it follows that the statement (f. 0504210) serves as the basis for reflecting in the accounting records of the institution for the disposal of material reserves, fixed assets worth up to 3,000 rubles inclusive per unit. In turn, the requirement-invoice (f. 0315006) is used to account for the movement of material assets within the organization between structural divisions or financially responsible persons (Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a “On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction"). In this situation, the institution committed the following violations:
|
We also want to draw the attention of readers that, as a violation of the norms Art. 9 of the Accounting Law inspectors qualify:
The use by a state (municipal) institution, when recording operations of financial and economic activities, of forms that differ in their content from those provided for by Order of the Ministry of Finance of the Russian Federation No. 173n is a violation Art. 9 of the Accounting Law.
For reference
Removal by accounting entities of individual details from the forms of primary accounting documents, accounting registers approved by Order of the Ministry of Finance of the Russian Federation No. 173n is not allowed. The formats of accounting registers are advisory in nature and, if necessary, can be changed. These provisions are contained in the Guidelines approved by the said order.
The presence of corrections in the primary accounting documents in which corrections are not allowed. According to paragraph 7 of Art. 9 of the Accounting Law corrections are possible in the primary accounting document, unless otherwise provided by federal laws or regulatory legal acts of the authorities state regulation accounting.
Acceptance for accounting of documents that formalize transactions with cash or non-cash in cash and which contain corrections is not allowed ( clause 10 of Instruction No. 157n). Other primary (summary) accounting documents containing corrections are accepted for accounting if the corrections are made in agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons with the inscription “Believe corrected” (“Corrected ”) and dates of corrections. Thus, taking into account cash documents corrected is a violation clause 10 of Instruction No. 157n.
Lack of internal control over the facts of the economic life of the state (municipal) institution. Article 19 of the Accounting Law determined that economic entity is obliged to organize and exercise internal control over the facts of economic life. The procedure for organizing and providing the subject of accounting with internal financial control for business transactions is one of the sections of the accounting policy of the institution ( clause 6 of Instruction No. 157n). It turns out that the institution should develop a regulation on the procedure for conducting internal control. Activities carried out in accordance with this provision must be documented to demonstrate compliance with the requirements to inspectors. Art. 19 of the Law on the contract system.
Incorrect formation of the initial cost of the fixed asset. Paragraph 23 of Instruction No. 157n the amounts included in the initial cost of objects of non-financial assets were determined. According to the norms of this paragraph, the initial cost of a fixed asset object is the amount of actual investments in its acquisition, construction or manufacture (creation), taking into account the VAT amounts presented to the institution by suppliers and (or) contractors (except for their acquisition, construction and manufacture within the framework of activities subject to taxation). VAT unless otherwise provided tax legislation RF). If an institution, when forming the initial cost of a fixed asset, does not take into account the costs of its delivery, then this fact will become a violation of the rules clause 23 of Instruction No. 157n.
Attribution of expenses for the provision of work, services to account 401 20 “Expenses of the current financial year” instead of account 0 109 00 000 “Costs for the manufacture of finished products, performance of work, services”. According to clause 134 of Instruction No. 157n to account for operations on the formation of the cost of finished products, work performed, services rendered, account 109 00"Costs for the manufacture of finished products, performance of works, services." Accounting for expenses that form the cost price is kept on this account in the context of direct, overhead and general business expenses. By virtue of instruction No. 157n, the use of this account does not depend on the type of institution and type of activity. The named account must be used if a state (municipal) institution provides any services - both within the framework of income-generating activities and within the framework of activities financed from the budget budget system RF.
However, it should be noted that according to clause 153 of Instruction No. 174n, clause 181 of Instruction No. 183n on the account 0 401 20 000 can be attributed:
The use of two methods of disposal of inventories during the financial year is unacceptable and is a violation of the above paragraph of Instruction No. 157n.
Acceptance for accounting of fixed assets that have not passed state registration. In violation clause 36 of Instruction No. 157n, as well as the norms of paragraph 1 of Art. four federal law dated July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it, the institution did not carry out state registration of the right to operational management of real estate, although the property itself was taken into account. From the provisions clause 36 of Instruction No. 157n it follows that the acceptance for accounting and deregistration of real estate objects, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are carried out on the basis of primary accounting documents with the obligatory attachment of documents confirming the state registration of the right.
Explanation of the lack of state registration of rights to real estate by the fact that registration land plot and state registration real estate objects are not assigned to a specific employee of the institution, and the accounting department does not have enough time for this procedure, is not a good reason for violating the above norm of Instruction No. 157n.
Depreciation is not charged on all movable property. In violation clause 92 of Instruction No. 157n not all fixed assets worth up to 40,000 rubles in operation were depreciated. From the provisions of this paragraph, it follows that depreciation is charged on movable property in the following order:
The few violations described in this article are typical. Despite the imaginary simplicity, they are found in almost every report, act of auditors. Such violations can be called insignificant, but these seemingly trifles should not be neglected. After all, the work of an accountant requires accuracy and scrupulousness in the reflection of documents and the implementation of the norms of the legislation of the Russian Federation.
Federal Law No. 402-FZ of 06.12.2011 “On Accounting”.
Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, State Administration Bodies off-budget funds, state academies of sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
Instructions on the procedure for applying the Chart of Accounts for budget accounting, approved. Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.
Instructions on the procedure for applying the Chart of Accounts budget institutions, approved Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.
Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.
Approved by the Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.
Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of the forms of primary accounting documents and accounting registers used by public authorities ( government bodies), local self-government bodies, management bodies of state non-budgetary funds, state academies sciences, state (municipal) institutions, and guidelines for their application.
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 normative documents used; 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 schemes for reflecting business transactions with inventories on the accounting accounts; internal control methods used (inventory, documentation, batch cutting, etc.) to check for deviations in 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 (waybills, 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 for the correspondence of accounts for writing off inventories from the warehouse is established 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;
A large number of unused inventories are stored in warehouses;
Incorrect write-off of goods and materials by cost areas;
Arithmetic errors.
Typical mistakes in accounting and reporting Utkina Svetlana Anatolyevna
Chapter 3
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 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.
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. 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.
From the book Do not let yourself be fooled by an accountant! A book for managers and business owners author Smooth AlexeyFull inventory of inventory items In some cases, in order to identify possible abuses, theft and other negative manifestations, it is necessary to conduct a complete inventory of inventory items stored in the warehouse. It should be noted that
From the book Accounting author Sherstneva Galina Sergeevna22. Accounting for inventories When forming an accounting policy for inventories, an enterprise solves two questions: 1) at what price to take into account goods, raw materials and materials in a warehouse; 2) at what price and in what order to write off inventories from a warehouse. The first question is related with the fact
From the book Accounting to agriculture author Bychkova Svetlana MikhailovnaCHAPTER 5 Inventory Accounting After studying this chapter, you will learn:!!! on the essence of inventories in agriculture;!!! on registration of operations for the receipt of materials; on accounting for the release of materials for production and other purposes, control over their
From the book Accounting: Cheat Sheet author Team of authors57. Inventory of inventory items An inventory of inventory items should be carried out in the order of the location of the valuables in this room. When inventory items are stored in different isolated rooms with one financially responsible person, an inventory
From the book Practice Audit: tutorial author Sirotenko Elina Anatolievna7.2. AUDIT OF THE SAFETY OF COMMODITY AND MATERIAL VALUES Checking the safety and use of inventory in the enterprise, as a rule, begins with an acquaintance with the work of the material department of accounting. The subject of attention of the auditor are: the composition,
From book 1C: Accounting 8.2. A clear tutorial for beginners author Gladkiy Alexey AnatolievichChapter 9. Accounting for the movement of inventory items, works or services In the configuration under consideration, a flexible mechanism for accounting for the movement of item positions and settlements with counterparties is implemented. With the help of the relevant documents, the receipt is issued
From the book Budgeting and Cost Control in an Organization author Vitkalova Alla PetrovnaReceipt of inventory items (works, services) Receipt transactions for the receipt of inventory items, works or services are recorded in the configuration using the Receipt of goods and services document. To switch to the mode of working with these documents, you need to
From the book Common Mistakes in Accounting and Reporting authorRegistration of a document for the return of inventory items The return of previously received goods and materials to the supplier is not such a rare operation. It is especially common in organizations that are active in trading activities. Reasons for a return can be the most
From the book Accounting Restoration, or How to “Reanimate” a Firm author Utkina Svetlana Anatolievna2.3.2. Direct budget material costs(budget for the purchase of basic materials and inventories) Having data on production volumes, you can begin to develop a budget for direct material costs. The budget for direct material costs and
From the author's bookExample 21
From the author's bookChapter 4. Typical mistakes in accounting for leasing transactions Example. Violation of the accounting methodology for leasing operations investment activity for the acquisition of property and its transfer on the basis of a leasing agreement to individuals and legal entities
From the author's bookChapter 5. Typical errors in accounting for credits and loans Example 1. In tax accounting, interest on a long-term loan issued is recognized as income at a time at the end of the loan term. For example, an organization provided a loan for a period of 3 years. According to the terms of the contract
From the author's bookChapter 7. Typical errors in accounting for cash transactions in maintaining current accounts
From the author's bookChapter 11. Typical errors in accounting for UST Example 1. From the amount of vacation pay related to deferred expenses, UST is not charged Based on Art. 241 of the Tax Code of the Russian Federation, the date of making payments and other remunerations or receiving income is determined as the day of accrual of payments and other
From the author's bookChapter 15. Typical mistakes in accounting for value added tax (VAT) Example 1. Reflection of transactions for offsetting counter obligations Very often, when paying for goods, work, services with their own property, VAT payers may have problems. After all, for such
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
