Material report 1c 8.3 accounting. Professional version functions reference book. Trade markup and refunds
In this article, we will analyze the procedure for writing off materials in 1C Accounting (using the example of a BP 8.3 configuration), and also give step by step instructions to make a write-off. First, consider the methodological approach from the point of view of accounting and tax accounting, then the procedure for user actions when writing off materials in 1C 8.3. It should be noted that under consideration general order writing off materials, without taking into account certain industry nuances. For example, development, agricultural or manufacturing enterprise additional standard documents or acts for the write-off of materials.
Methodological guidelines
In accounting, the procedure for writing off materials is regulated by PBU 5/01 "Accounting for inventories". According to clause 16 of this PBU, three options for writing off materials are allowed, focused on:
- the cost of each unit;
- average cost;
- the cost of the first purchase of inventories (FIFO method).
In tax accounting, when writing off materials, one should be guided by article 254 of the Tax Code of the Russian Federation, where, under clause number 8, the options for the assessment method are indicated, focusing on:
- unit cost of inventory;
- average cost;
- the cost of the first acquisitions (FIFO).
The accountant should be assigned to accounting policy the selected method of writing off materials for accounting and tax accounting. At the same time, it is logical that in order to simplify accounting in both cases, the same method is chosen. Often, materials are written off at average cost. Write-off at unit cost is appropriate for certain types of industries where each unit of materials is unique, for example, jewelry production.
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Account debit |
Account credit |
Description of wiring |
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Write-off of materials for the main production |
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Write-off of materials for auxiliary production |
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Writing off materials to general production costs |
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Writing off materials to general running costs |
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Write-off of materials for expenses related to the sale of finished products |
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Disposal of materials upon their free transfer |
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Writing off the cost of materials in the event of damage, theft, etc. |
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Write-off of materials lost due to natural disasters |
Typical wiring to write off materials
Before writing off materials in 1C 8.3, you should install (check) the appropriate accounting policy settings.
Accounting policy settings when writing off materials in 1C 8.3
In the settings, we will find the submenu "Accounting policy", and in it - "Method of assessing the inventories".
Here you should remember about a number specific features typical for configuration 1C 8.3.
- Common mode enterprises can choose any assessment method. If you want a unit valuation method, you should choose the FIFO method.
- For enterprises on the STS, such a method as FIFO is considered the most suitable. If the simplification is 15%, then in 1C 8.3 there will be a strict setting for the write-off of materials according to the FIFO method, and the choice of the "Average" assessment method will be unavailable. This is due to the peculiarities of tax accounting under this taxation regime.
- Pay attention to the auxiliary information 1C, which says that only on average, and in no other way, the cost of materials accepted for processing is estimated (account 003).
Writing off materials in 1C 8.3
To write off materials in the 1C 8.3 program, you must fill out and post the document "Requirement-waybill". The search for it has a certain variability, that is, it can be carried out in two ways:
- Warehouse => Requirement-invoice
- Production => Requirement-invoice
We create new document... In the header of the document, select the Warehouse from which we will write off materials. The "Add" button in the document creates records in its tabular section. For the convenience of selection, you can use the "Selection" button, which allows you to see the remaining materials in quantitative terms. In addition, pay attention to the related parameters - the "Cost accounts" tab and the checkbox "Cost accounts on the" Materials "tab". If the box is not checked, then all positions will be debited to one account, which is set on the "Cost Accounts" tab. By default, this is the account that is set in the accounting policy settings (usually 20 or 26). This indicator can be changed manually. If it is necessary to write off materials for different accounts, then set a check mark, the "Accounts" tab will disappear, and on the "Materials" tab it will be possible to set the necessary transactions.
Below is the screen of the form when you click the "Pick" button. For the convenience of work, in order to see only those positions for which there are actual balances, make sure that the "Remains Only" button is pressed. We select all the necessary positions, and by clicking the mouse they go to the "Selected positions" section. Then you should press the button "Transfer to document".
All selected items will be displayed in the tabular section of our document for material write-off. Pay attention, the parameter “Cost accounts on the“ Materials ”tab” is enabled, and from the selected items “Apple jam” is debited to the 20th account, and “Drinking water” - to the 25th.
In addition, be sure to complete the Cost Division, Item Group, and Line Item sections. The first two become available in documents if the settings are made in the system parameters "Maintain cost accounting by departments - Use several item groups". Even if you keep records in small organization where there is no division into nomenclature groups, enter the item "General nomenclature group" in the reference and select it in the documents, otherwise problems may arise when closing the month. In larger enterprises, the correct conduct of this analytics will allow you to quickly receive the necessary cost reports. A cost division can be a workshop, a site, a single store, and so on, for which you want to collect a cost amount.
The nomenclature group is associated with the types of products. The amount of revenue is reflected by item groups. In this case, for example, if different shops produce the same product, one product group should be indicated. If we want to see separately the amount of revenue and the amount of costs for different types products, for example, chocolate sweets and caramel, you should establish different nomenclature groups when the raw material is released into production. When specifying cost items, be guided by at least tax code, i.e. you can specify the items " Material costs"," Labor costs ", etc. This list can be expanded depending on the needs of the enterprise.
After specifying all the necessary parameters, click the "Post and close" button. Now you can see the postings.
With further accounting, if you need to write out a similar invoice requirement, you can not create the document again, but make a copy using the standard features of the 1C 8.3 program.
Algorithms for calculating the average price
Calculation algorithm average price, on the example of the position "Apple jam". Before the write-off, there were two receipts of this material:
80 kg x 1,200 rubles = 96,000 rubles
Total average at the time of write-off is equal to (100,000 + 96,000) / (100 + 80) = 1,088.89 rubles.
We multiply this amount by 120 kg and we get 130 666.67 rubles.
At the time of writing off, we used the so-called moving average.
Then, after the write-off, there was a receipt:
50 kg x 1,100 rubles = 55,000 rubles.
The weighted average monthly average is:
(100,000 + 96,000 + 55,000) / (100 + 80 + 50) = 1,091.30 rubles.
If we multiply it by 120, we get 130,956.52.
The difference 130 956, 52 - 130 666, 67 = 289, 86 will be debited at the close of the month on execution routine operation Adjustment of the item cost (the difference of 1 kopeck from the calculated one arose in 1C when rounding off).
In this case, the cost of expenses for the month will be as follows:
100 kg x 1,000 rubles = 100,000 rubles
20 kg x 1,200 rubles = 24,000 rubles
The grand total is 124,000 rubles.
Important addition
The formation of invoices and their application for write-off requires the fulfillment of an important condition: all materials written off from the warehouse must be consumed for production in the same month, that is, writing off their full value for costs is correct. In fact, this is not always the case. In this case, the transfer of materials from the main warehouse should be reflected as a transfer between warehouses, to a separate subaccount of account 10, or, alternatively, to a separate warehouse on the same subaccount on which it is accounted. With this option, materials should be written off for costs by an act for writing off materials, indicating the actual quantity used.
The version of the act, printed on paper, should be approved in the accounting policy. For this, 1C provides for a document "Production report for a shift", through which, according to manufactured products, you can write off materials manually, or, if standard products are produced, draw up a specification for 1 unit of product in advance. Then, when specifying the amount of finished products, the required amount of material will be calculated automatically. More details about this option will be discussed in the next article, which will also highlight such special cases of write-off of materials, such as accounting for workwear and write-off of customer-supplied raw materials into production.
In this article, we will consider an example of the production of Assorted sweets, the preparation of a production report for a shift and products released at the close of the month.
Before proceeding with further work with the program, you need to configure it. In the "Main" menu, follow the link "Functionality". In the window that appears, open the "Production" tab. The flag at the point of the same name must be set.
In our case, this flag is unavailable for editing. The reason lies in the fact that earlier in this program the documents corresponding to the section "Production" were already created. We can view them by the hyperlink below, as shown in the image.
A list of all existing documents has opened before us, the presence of which determines the use of such functionality and does not allow it to be disabled.
note that in our case the planned price in the production report for the shift was correctly determined and filled in automatically. If this did not happen for you, install them at the appropriate one.
As you may have noticed, in the last column we have indicated the specification. Its use will reduce the time spent on filling the component materials from which our products are made.
The card of our specification indicates its name, the nomenclature is "Assorti" candies, which are the ones we produce finished products... Further, the consumption rate is specified - for one piece.
The tabular section lists those materials with an indication of the quantity from which our sweets will be made. As a result, it turns out that 300 grams of cocoa powder, 100 grams of cocoa beans, 350 grams of palm oil, etc. will be used for one unit of Assorted sweets.
Let's go back to the shift production report and go to the Materials tab. After clicking on the "Fill" button, five rows were added to the corresponding tabular section. As you can see, these are exactly the materials that were specified in the specification.
note that for all materials in full there should be a balance in the warehouse.
Due to the fact that with this document we produce 1000 assorted chocolates, the number of components was also calculated on the basis of the specification. Thus, the specification makes it possible to simplify the input and calculation of materials, as well as to exclude manual input errors and the "human factor".
After filling in and checking all the necessary data, we will post the document and open its movements. As you can see in the image below, all materials are attributed to main production. Assorti sweets, which are manufactured products - into account 43.
See also video instruction:
Calculation of the cost of manufactured products
If we form the balance sheet for the 43rd account now, we will see that the Assorti sweets have a planned price. It is equal to 215,000 rubles.
In order to see the actual cost, we will reformulate the turnover for the 20.01 account. As you can see in the figure, it is 171,063.50 rubles. The fact is that the cost adjustment is made at the close of the month.
The month is closed using a special assistant located in the Operations menu. In this case, we will close September 2017. The price adjustment of the Assorted candies we have issued will be made by closing accounts 20, 23, 25, 26.
After the end of the month, we can generate a reference-calculation of the cost of the released sweets.
Using the help-calculation "Costing", let's see in detail what costs were included in the main product group, which includes the "Assorted" candies.
note that in this example, only the costs of the materials themselves were attributed to the production of sweets. In reality, the cost will include costs such as, wage workers, etc. The program will automatically calculate everything in proportion to the finished product produced per month.
Reforming after the close of the month the balance sheet for account 43, we will make sure that the cost of the sweets has been adjusted.
In the "Reports" section, there are many different reports for each type of activity. Most of them are enough for day-to-day accounting... But sometimes, in order to analyze a particular problem, it is necessary to dig deeper, up to a comparison, for example, of records in a document and in the registers that it affects. And there are times when there are simply not enough standard reports.
For such a deep analysis of data or for creating your own report in the 1C 8.3 program there is a "Universal report". I am going to consider its capabilities in this article.
General description of the universal report in 1C 8.3
First, let's figure out where to find a universal report? If you go to the "Reports" menu, and then click the "Universal report" link, we will see the following window:
Let's take a quick look at its controls.
Finished with the top line.
- Below the most interesting button is "Show Settings". It is better to show here with an example.
Instructions for setting up a universal report 1C 8.3
Since we work in the 1C: "Enterprise Accounting 3.0" program, we are primarily interested in accounting registers... In configuration 3.0, only one is available to us - "accounting and tax accounting". We select it. Let's see the turnover for the 10.01 "Materials" account.
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Choosing a period. I will have it all 2012. Then we press the button "Show settings":
To get the names of the materials, let's choose the grouping by the 1st subconto. It is in it that the name is stored, or rather, a link to the nomenclature.
Go to the "Tackles" tab:
Here we need to indicate that we want to see only the 10.01 account.
If you wish, you can specify here as many selection conditions as you like.
Let's press the generate button and see what we get:
It can be seen that there are too many unnecessary columns in the report. Such as currency accounting, tax accounting and so on. I do not keep these records, and I want to remove these columns from the report.
We go back to the settings and immediately - to the "Indicators" tab:
We remove the checkboxes from those columns that we do not need to display.
On the "Generate" tab, you can specify the field by which the sorting will take place. For example, I want my materials to come out alphabetically:
Regular turnover balance sheet on the 105th account it is not always informative. Especially when it comes to the amount of materials in the context of materially responsible persons. In this article I will tell you about a very convenient report "Bill of material balances" and working with it in the 1C: Accounting program state institution 8 rev. 1.0.
The report is located in the section "Inventories"
The report is intended to reflect the balances of materials for a specific account with a specific materially responsible person. There are three options for generating a report
The first option is in the context of pier \ subdivisions. The report shows the materially responsible person, department and item (price, quantity and amount).
In the second option, it is possible to see the inventory account in the report as well.
You can also generate a report detailing the entire analytics.
In each version of the report, it is possible to select the displayed indicators (price, quantity, amount).
You can set the selection for a specific parameter.
I also want to tell you about one very convenient setting that will easily allow you to get more information on this section of accounting.
We are talking about customizing the structure of the report, for example, in the option for all analytics, we can leave only the fields that interest us.
In the "Grouping lines" field, remove unnecessary fields or add new ones from the list on the left.
You can save several settings and select them if necessary.
Be sure to use this report in your work and customize its display in the most convenient form for you. And if you have any questions, you can ask them in the comments to the article. Successful work in 1C programs!
And if you need more information about working in 1C: BSU 8, then you can get our collection of articles on.
Possibilities of the "Universal report" in the program 1C 8.3 Accounting.
In the program 1C 8.3 Enterprise Accounting 3.0 in the "Reports" section, there are many different reports for each type of activity. Most of them are sufficient for day-to-day accounting. But sometimes, to analyze a particular problem, it is necessary to dig deeper, up to a comparison, for example, of records in a document, and in the registers that it affects. And there are times when there are simply not enough standard reports.
For such a deep analysis of data, or for creating your own report in the 1C 8.3 program, there is a "Universal Report". I am going to consider its capabilities in this article.
General description of the universal report in 1C 8.3
First, let's figure out where to find a universal report? If you go to the "Reports" menu, and then click the "Universal report" link, we will see the following window:
Let's take a quick look at its controls.
Finished with the top line.
- Below the most interesting button is "Show Settings". It is better to show here with an example
Instructions for setting up a universal report 1C 8.3
Since we work in the 1C: Enterprise Accounting 3.0 program, we are primarily interested in accounting registers. In configuration 3.0, only one is available to us - "accounting and tax accounting". We select it. Let's see the turnover for the 10.01 "Materials" account.
Choosing a period. I will have it all 2012. Then we press the button "Show settings":
To get the names of the materials, select the grouping with the 1st subconto. It is in it that the name, or rather the link to the nomenclature, is stored.
Go to the "Tackles" tab:
Here we need to indicate that we want to see only the 10.01 account.
If you wish, you can specify here as many selection conditions as you like.
Let's press the generate button and see what we get:
It can be seen that there are too many unnecessary columns in the report. Such as currency accounting, tax accounting and so on. In this example, these accounts are not kept and we want to remove these columns from the report.
We go back to the settings and immediately go to the "Indicators" tab:
We remove the checkboxes from those columns that we do not need to display.
On the "Generate" tab, you can specify the field by which the sorting will take place. For example, so that the materials come out alphabetically:
Click "Form":
We get the desired result. Thus, you can get a huge number of report options.
Now the report can be printed or sent by e-mail.
If you select these numbers in the columns with numbers, at the top, in the field with the "Sum" icon, the sum of the selected numbers will appear.
Based on materials: programmist1s.ru