When to write off materials from 10 accounts

The question of when to write off materials from the 10th account may arise for an accountant in two cases:

• When it is necessary to send materials to production to create finished products, provide services or perform work. Common examples: write-off of stationery in the office, auto parts for cars and machine tools, concrete in construction, various low-value products (IBP), etc.
• When there is a shortage of materials in the warehouse or the materials have become unusable. Based on the results, materials should be written off as other expenses.

Which document in 1C to write off materials for production

In each case of writing off materials from account 10, postings are generated according to Kt of the inventory accounting account (account 10). In the 1C Accounting 8.3 program, the following documents are used when writing off materials:

• If materials are sent to production, they are used;
• If materials are written off as shortages or have become unusable, the document “Write-off of goods” is used.

Document requirement invoice in 1C 8.3

So, the materials have been sent to production. Let's consider writing off inventory items into production step by step in the 1C Accounting 3.0 program.

Step 1. Form the document Request-invoice

Select the section Production – Product release – Requirement invoice:

On the screen: List of documents. Press the button Create:

Step 2. Fill in the title of the document Request-invoice

• In field Number
• In field " from"– indicate the date, month and year of the document;
• In field Stock– the warehouse where materials are stored is reflected:

Step 3. Fill out the table in the document Requirement-Invoice

Filling out the tab Materials. By button Add Enter the name of the material being written off and its quantity. The material account is filled in automatically with the following account:

Filling out the tab Cost account. In the column Cost account select the expense account for writing off materials (20, 25,26). Each account uses its own analytical accounting sections. For example, for account 26 you need to fill in the fields Subdivision And :

Step 4. Post the document

Press the button Conduct. When posting a document, transactions are created for the cost account Dt (field Cost account) and CT account (column Account tables Materials):

Postings can be viewed using the button:

Step 5. View printed forms of the Request-invoice document

In 1C 8.3, from the Requirement-invoice form, you can print two forms:

• Requirement-invoice;
• Standard form M-11.

Selecting the printing form in the function Seal:

Printed form Requirement-invoice in 1C 8.3:

Printing form M-11 in 1C 8.3:

For information about possible errors when writing off materials and setting a ban on writing off inventory if there is no balance in the warehouse, watch our video:

Write-off of damaged materials in 1C 8.3

If there is a shortage in the warehouse or the materials have become unusable, then based on the inventory results it is necessary to write off the materials as other expenses. Let's look step by step at how to write off materials if they become unusable in the 1C Accounting 3.0 program.

Step 1. Create a document Write-off of goods

Select the section Warehouse – Inventory – Write-off of goods:

The list of documents is displayed on the screen. Press the button Create:

Step 2. Fill out the title of the form Write-off of goods

• In field Number– document number automatically generated by the program;
• In field " From"– date, month and year of the document;
• In field Stock– reflects the warehouse where materials are placed;
• In field Inventory– select the Inventory document in which the shortage of materials was recorded:

Step 3. Fill out the table in the document Write-off of goods

By button Add enter the name of the material being written off and its quantity in the table Goods. The material account is filled in automatically with the account specified in the item card:

Step 4. Post the document

Press the button Conduct:

The document makes entries on Dt account 94 and Kt accounting account (column Account tables Goods). Postings can be viewed using the button:

Step 5. View printed forms of the Goods write-off document

In 1C 8.3, you can print two forms from the document Write-off of goods:

• Standard form TORG-16.

Select a printable form using the button Seal:

Form “Report of write-off of goods” from the Write-off of goods form:

What to do if an error message appears in 1C 8.3 when posting a material write-off document

When posting a document, the 1C 8.3 program performs the following operations:

• Determines whether the specified warehouse has the required quantity of material;
• Estimates the average cost of material being written off.

Often, when posting a material write-off document, you may see an error message, for example: "Failed to post "Request invoice"<Номер документа>from<Дата документа>!» :

Press the button OK . Hint messages appear on the screen:

The 1C 8.3 program informs you that there is not the required amount left:

• Specified material;
• At the specified warehouse;
• On the specified account.

A standard report will help you find out the cause of the error. Subconto analysis. Let's generate this report in 1C 8.3 and make some small settings for it.

Step 1. Specify the reporting period and type of subaccount

For our example, we set the period: 01/01/2016. – 01/31/2016 Select the type of subconto- Nomenclature:

Step 2. Fill in the report settings

Let's make the settings using the Show settings button:

Tab Types of subconto. By button Add fill out the subconto Nomenclature And Warehouses:

On the bookmark Grouping:

• Check the box By subaccounts;
• Select the fields by which the data will be grouped - Nomenclature And Warehouses:

On the bookmark Selection we include selection according to the required nomenclature. For example, the paper “Snow Maiden”:

On the bookmark Indicators:

• Check the accounting box (accounting data);
• Check the Quantity box:

Step 3. Generating a report

Press the button Form:

On the screen: Report Analysis of subconto Nomenclature, Warehouses for 01/01/2016. -01/31/2016:

Step 4. Analyze the report data

In our example, in the form of the Request-Invoice document, we tried to write off two packages of “Snegurochka” paper from the main warehouse, and the accounting account was indicated as 10.06. However, the report shows that in the main warehouse for account 10.6 there is 1 package of “Snegurochka” Paper, and in the production warehouse there are 25 packages. Therefore, the accounting account should be 10.01.

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

Typically, all production accounting comes down to several stages:

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

Receipt of goods and input of product specifications

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

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

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

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

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

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

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

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

Invoice requirement: transfer of materials to production

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Based on materials from: programmist1s.ru

Selection of materials for write-off in 1C: Accounting (8.3, 8.2, editions 3.0 and 2.0)

2016-12-07T17:06:05+00:00

Often accountants need to write off materials through a claim invoice for a certain amount or even write off all available materials.

This processing allows you to easily and clearly select the required amount of the required materials, which are left as a balance on the required account (for example, 10.1). The treatment is suitable for both “two” and “three”.

I'll show you with an example.

Open processing. We select the organization on which we will write off the day and the account from which we will write off the materials.

Click the "Fill" button:

Processing automatically filled out the tabular part for us with account balances 10.1 broken down by warehouses as of September 4 for our organization:

Now, right in the tabular part, we remove unnecessary materials (using the “Delete” button or the “Delete” key) and adjust the amount of remaining ones, if necessary.

Then click the “Create invoice request” button - a “Request invoice” document will be automatically created, already filled in with our data. It turns out very convenient.

Here is the processing itself (separate for “three” and “two”):

Download for three

Important#1! If an error occurs when opening processing " Access Violation" - about what needs to be done.

Important #2! Whenever any other error after opening or during processing - follow.
Healthy!

Download for two

Healthy!
Sincerely, Vladimir Milkin(teacher and developer).

1c: How to write off materials (we do not resell the received materials, put them into production upon request-invoice?)

Question about 1C Accounting 7.7:

Question about the warehouse. Based on invoices and invoices, I entered all receipts of materials and made payments to suppliers based on them. How can I now write off materials (we do not resell the received materials - a dental clinic, put them into production upon request-invoice?) How to correctly do and carry out these operations?

Answer 1c:

From the description of the document Requirement-invoice:
The document "Requirement - invoice" is used to reflect business transactions related to the write-off of inventories (MPI) as costs.
The production division for whose costs the inventories are written off is indicated in the header of the document in the “Division” attribute.
The storage location of the written off inventories is indicated in the “Warehouse” attribute.
The document supports two data entry modes:
to reflect standard production operations (the "Cost accounts" flag on the "Materials" tab is not selected);
to write off inventories for any costs, incl. distribution costs, other expenses (the "Cost accounts" flag on the "Materials" tab is selected);
Cost accounts in the "Materials" tabular section
For typical production operations, the input of which is of a mass nature, it is recommended to display in the mode the “Cost accounts” flag on the “Materials” tab is not set. Then, when selecting inventories to be written off as production costs, the following details will be automatically set in the “Materials” tabular section:
a cost item from the "Nomenclature" reference book and the "Default Cost Item" detail, this cost item reflects the costs of accounting and tax accounting;
cost accounts (BC), by default the cost account of the main production is indicated (20). If a cost account is indicated in the previous line, then the same one is substituted into the current line (the mode is intended only for production expenses, i.e. in the “Cost account” column the following accounts can be selected: 20, 23, 25, 26);
cost account (CO) corresponding to the cost account (AC) taking into account the accounting account (AC) of the written off inventory (correspondent account) or the cost type CL of the specified cost item;
product group of those products, semi-finished products, works or services for the production costs of which the specified inventory is written off. If the previous line contains a nomenclature group, then the same one will be substituted in the current line.
Cost accounts on the "Cost accounts" tab
Business transactions related to the write-off of minimum wages for production costs, distribution costs, and non-operating expenses can be reflected in the “Cost accounts” flag is set on the “Materials” tab. Then, when selecting inventories to be written off as production costs, only the quantity is indicated in the “Materials” tabular section. Cost accounts and analytics are indicated on the "Cost Accounts" tab separately for accounting and tax accounting.
Reflection of transactions in accounting and tax accounting
Costs are recognized for accounting and tax accounting purposes in accordance with the cost accounts specified in the document either on the “Cost Accounts” tab or on the “Materials” tab.
I think this is just your case. The "Cost accounts" flag on the "Materials" tab is not set and we are mass writing off inventories as expenses.

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

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

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

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

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

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

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

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

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

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

Postings according to the document

The document generates transactions:

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

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

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

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

The document generates the posting:

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

Nuances: write-off of spare parts

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

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

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

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

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

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

Nuances: write-off of materials during construction

Postings according to the document

The document generates transactions

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

Write-off of materials for production

There are several ways to write off materials for production:

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

Request-invoice

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

The organization produces women's shoes.

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

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

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

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

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

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

Postings according to the document

The document generates transactions:

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

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

Shift production report

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

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

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

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

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

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

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

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

Postings according to the document

The document generates transactions:

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

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

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