What is taken into account on account 10 materials. Write-off of materials step-by-step instructions for accounting. What to do if the accounting department does not know about the transfer of ownership

Any organization acquires materials for the company’s activities not for their own sake. And the purchased valuables will not lie dead weight in the warehouse for the director to admire. They are intended for use in production, sales or administrative purposes. Therefore, purchased materials are subsequently consumed in production. However, in the warehouse the storekeeper or warehouse manager is responsible for them, and the materials are taken into account on account 10. When the materials leave the warehouse, the situation will change: the account and the person in charge will change. In this article we will look at the write-off of materials step-by-step instruction this procedure for you. Contents of the article: 1. Accounting entries for the write-off of materials 2. Registration of the write-off of materials 3. Write-off of materials - step-by-step instructions if not all are consumed 4. Standards for writing off materials for production 5. An example of a write-off act 6.

Accounting for account 10: postings, examples. receipt and write-off of materials

Attention

The organization sets its own standards for materials consumption (limits). They can be fixed in estimates, technological maps, etc.

Account 10 materials in accounting: postings, examples, subaccounts

General rules for write-off Materials are current assets organizations. Materials are accounted for on account 10 “Materials”. In the process of life of the company, a large amount of low-value property is used.
After use, the material must be written off; leaving it on the balance sheet makes no sense, as this leads to an unreasonably inflated value of assets. The write-off deadlines are set individually by each organization; this information must be specified in the accounting policy.
This could be the month, quarter or day of disposal of the property. The disposal is documented by a write-off act. This document indicates the amount of materials written off and the total cost.
The form is developed by the company independently. For certain groups of materials, additional documents confirming consumption will be required.

Write-off of materials step-by-step instructions for accounting

Taking into account the received spare parts for actual cost, the accountant of Gulliver LLC made the following entries: Debit Credit Description Amount Document 10 60 The warehouse of Gulliver LLC received components (247,500 rubles - 37,754 rubles + 64,800 rubles - 9,885 rubles) 264,661 rubles. Consignment note 19 60 Reflects the amount of input VAT on received components (37,754 rubles + 9,885 rubles) 47,639 rubles. Consignment note 68 VAT 19 The amount of VAT sent for deduction is 47,639 rubles. Invoice 60 51 Funds were transferred in favor of Market JSC to pay for components and delivery (RUB 247,500.
+ 64,800 rub.) 312,300 rub.

Info

Payment order Uninvoiced delivery Avers LLC entered into an agreement with the Central meat processing plant for the supply of minced meat. In April 2015, a delivery was made for which the Central MK did not provide payment documents.

Account 10 in accounting

The director, as I understand it, is by default the financially responsible person. There is no separate order for it yet, but this is not a problem. I am worried about how I can justify the fact that I wrote off something and not something? Well, and VAT.
Shmymzik 17.10.2006, 17:24 The director, as I understand it, is, by default, the financially responsible person. Nothing of the kind. Justifications are needed FOR WRITTING OFF, and not for the lack of writing off. odri 10.17.2006, 17:25 Slightly confused. Is the justification for write-off the requirement-invoice M-11? Shmymzik 10.17.2006, 17:26 Of course you can. This is normal. Now, if you buy 300 pens and write them off at once, despite the fact that there are 2 employees, that would be suspicious, but otherwise everything is normal.

17.10.2006, 17:27

Excuse me, odri, but your question sounds like nonsense. The fact is that if I write off everything from account 10, I will get a loss, but the owner definitely needs a profit, albeit a small one.

To watch the video, click on it ⇓ You can get the slides for the presentation in the lesson using the link below. Download the presentation “Accounting for materials on account 10, postings and example” in PDF format Account 10 in accounting: receipt of materials The arrival of materials at the warehouse can be carried out both on the basis of primary documents received from the supplier, and without them (the so-called uninvoiced delivery ).

Let's look at each of these operations with an example. Delivery according to the settlement documents Gulliver LLC purchased materials from Market JSC - spare parts necessary for the production of products. The cost of components according to the delivery note was 247,500 rubles, VAT 37,754 rubles.

Delivery of components to the warehouse cost Gulliver LLC 64,800 rubles, VAT 9,885 rubles.

How to make a posting for materials write-off

For this purpose, 143 units of spare parts were transferred from the warehouse to the workshop at a price of 341 rubles per unit. The purposes for using materials were not indicated in the invoice request. The accountant of Revers LLC made the following entries in the accounting: Debit Credit Description Amount Document 10 Workshop No. 1 10 Main warehouse A batch of spare parts was transferred to workshop No. 1 from the main warehouse (143 units * 341 rub.) 48.763 rub. Request-invoice form M-11 20 10 Workshop No. 1 A batch of spare parts was written off as costs of 48,763 rubles. Act of consumption of materials Operations for the disposal of materials may also be associated with technological losses incurred in excess of established standards or within their limits. Let's consider an example: the accounting policy of JSC Industrialist approved the threshold of technological losses at the level of 0.65% of the weight of materials used in production.

Methods for writing off materials for production 7. Option No. 1 - average cost 8. Option No. 2 - FIFO method 9. Option No. 3 - at the cost of each unit So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article. (if the video is not visible clearly, there is a gear at the bottom of the video, click it and select Quality 720p) We will look at write-offs of materials in more detail than in the video later in the article. 1. Accounting entries for writing off materials So, let's start by determining where purchased materials can be sent.

Consignment note for the current supply of materials 19 60 Reversal of the VAT amount on an uninvoiced supply RUB 22,454. Consignment note for the current supply of materials 20 10 Reversal of the cost of minced meat transferred for the production of sausages 124,746 rubles.
Consignment note for the current supply of materials 43 20 Reversal of the cost of sausage products at the market price (cost of purchased minced meat) 124,746 rubles. Consignment note for the current supply of materials 90.2 43 Reversal of the write-off of the actual cost of shipped products (sausages) at the price of minced meat (uninvoiced delivery) RUB 124,746. Bill of lading for the current supply of materials 10 60 The cost of minced meat is reflected according to the documents (163,400 rubles - 24,925 rubles) 138,475 rubles. Consignment note for the current supply of materials 19 60 The amount of VAT on the supply of minced meat is reflected: RUB 24,925.

Do I need to write off all materials on account 10?

Example of a write-off act Therefore:

- or you issue and immediately write off only what is actually consumed (in this case, the requirement of an invoice is quite sufficient)
- or you draw up an act for write-off of materials (transmit a demand invoice, and then gradually write off with acts for write-off).

If you use write-off acts, do not forget to approve their form as part of the accounting policy. The act usually indicates the name, and, if necessary, the item number, quantity, accounting price and amount for each item, number (code) and (or) name of the order (product, product) for the manufacture of which they were used, or number (code) and (or) the name of the costs, the quantity and amount according to consumption standards, the quantity and amount of consumption in excess of the standards and their reasons. An example of what such an act might look like is in the picture below.
Option No. 3 – at the cost of each unit At the cost of a unit of inventory, i.e. Each unit of materials has its own cost. This method is not applicable for ordinary cardboard boxes. Cardboard boxes are no different from each other. But materials and goods used by the organization in a special manner (jewelry, precious stones, etc.), or inventories that cannot normally replace each other, can be valued at the cost of each unit of such inventories. Those. If all our boxes were different, we would put a different tag on each one, then each of them would have its own cost. Here are the most important questions on the topic of writing off materials: step-by-step instructions are now before your eyes. For those who keep records in the 1C: Accounting program, watch a video tutorial on writing off materials in this program.

Such tracking of material consumption will allow you to achieve greater reliability in accounting and correctly calculate income tax. Please note that this applies not only to materials that go into production, but also to any property, including stationery used for administrative needs.

Materials should not be issued “in reserve”. They must be used immediately. Therefore, a one-time operation to write off 10 calculators for an accounting department of 2 people, during an audit, will certainly raise questions as to what purpose they were required in such quantities. 4.

Account 10 “Materials” is intended to summarize information about the availability and movement of raw materials, materials, fuel, spare parts, inventory and household supplies, containers, etc. assets of the organization (including those in transit and processing).

Materials are accounted for on account 10 “Materials” at the actual cost of their acquisition (procurement) or accounting prices.

Organizations engaged in the production of agricultural products, products of their own production of the reporting year, reflected in account 10 “Materials”, are taken into account at the planned cost during this year (before the preparation of the annual reporting calculation). After preparing the annual reporting cost estimate, the planned cost of materials is adjusted to the actual cost.

When accounting for materials at accounting prices (planned cost of acquisition (procurement), average purchase prices, etc.), the difference between the cost of valuables at these prices and the actual cost of acquisition (procurement) of valuables is reflected in account 16 “Deviation in the cost of materials.”

Subaccounts can be opened for account 10 “Materials”:

10-1 “Raw materials and supplies”;

10-2 “Purchased semi-finished products and components, structures and parts”;

10-3 "Fuel";

10-4 “Containers and packaging materials”;

10-5 “Spare parts”;

10-6 “Other materials”;

10-7 “Materials transferred for processing to third parties”;

10-8 " Construction Materials»;

10-9 “Inventory and household supplies”;

10-10 “Special equipment and special clothing in stock";

10-11 “Special equipment and special clothing in operation”, etc.”

Subaccount 10-1 “Raw materials and materials” takes into account the presence and movement of: raw materials and basic materials (including construction materials - contractors), included in the composition of the manufactured product, forming its basis, or being necessary components in its manufacture; auxiliary materials that are involved in the production of products or are consumed for economic needs, technical purposes, assistance production process; agricultural products prepared for processing, etc.

Subaccount 10-2 “Purchased semi-finished products and components, structures and parts” takes into account the availability and movement of purchased semi-finished products, finished components (including building structures and parts from contractors) purchased to complete manufactured products (construction), which require costs for their processing or assembly. Products purchased for assembly, the cost of which is not included in the cost of production, are recorded on account 41 “Goods”.

Organizations engaged in carrying out research, design and technological work, purchasing special equipment, tools, fixtures and other devices that they need as components for carrying out this work on a specific research or design topic, take into account these values in subaccount 10 -2 “Purchased semi-finished products and components, structures and parts.”

Subaccount 10-3 “Fuel” takes into account the presence and movement of petroleum products (oil, diesel fuel, kerosene, gasoline, etc.) and lubricants intended for the operation of vehicles, technological needs of production, energy generation and heating, solid (coal, peat, firewood, etc.) and gaseous fuels.

Subaccount 10-4 “Containers and packaging materials” takes into account the presence and movement of all types of containers (except for those used as household equipment), as well as materials and parts intended for the manufacture of containers and their repair (parts for assembling boxes, barrel staves, hoop iron and etc.). Items intended for additional equipment of cars, barges, ships and other vehicles in order to ensure the safety of shipped products are accounted for in subaccount 10-1 “Raw materials and materials”.

Organizations carrying out trading activities take into account containers under goods and empty containers in account 41 “Goods”.

Subaccount 10-5 “Spare parts” takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, etc., as well as car tires in stock and turnover. It also takes into account the movement of the exchange fund of complete machines, equipment, engines, components, and assemblies created in the repair departments of organizations, at technical exchange points and repair plants.

Car tires (tire, tube and rim tape) located on the wheels and in stock with the vehicle, included in its initial cost, are accounted for as part of fixed assets.

Subaccount 10-6 “Other materials” takes into account the presence and movement of production waste (stumps, scraps, shavings, etc.); irreparable marriage; material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in a given organization (scrap metal, waste materials); worn tires and scrap rubber, etc. Production waste and secondary material assets used as solid fuel are accounted for in subaccount 10-3 “Fuel”.

Subaccount 10-7 “Materials transferred for external processing” takes into account the movement of materials transferred for external processing, the cost of which is subsequently included in the costs of production of products obtained from them. Costs for processing materials paid to third-party organizations and individuals are charged directly to the debit of accounts that record products obtained from processing.

Subaccount 10-8 “Building materials” is used by real estate developers. It takes into account the availability and movement of materials used directly in the construction and installation work, for the manufacture of building parts, for the construction and finishing of structures and parts of buildings and structures, building construction and parts, as well as other material assets necessary for construction needs (explosives, etc.).

Subaccount 10-9 “Inventory and household supplies” takes into account the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

Subaccount 10-10 “Special equipment and special clothing in the warehouse” is intended to account for the receipt, accrual and movement of special tools, special devices, special equipment and special clothing located in the organization’s warehouses or other storage areas.

Subaccount 10-11 “Special equipment and special clothing in operation” takes into account the receipt and availability of special tools, special devices, special equipment and special clothing for operation (in the production of products, performance of work, provision of services, for the management needs of the organization). The credit of subaccount 10-11 reflects the repayment (transfer) of the cost of special tools, special devices, special equipment and special clothing to the cost of products (works, services) in correspondence with the debit of cost accounts, and the write-off of the residual value of objects upon their early disposal in correspondence with the debit of the account for other income and expenses.

Organizations engaged in the production of agricultural products can open separate sub-accounts for account 10 “Materials” to account for: seeds, planting material and feed (purchased and own production); mineral fertilizers; pesticides used to control pests and diseases of agricultural crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.

Depending on the accounting policy adopted by the organization, the receipt of materials can be reflected using the accounts “Procurement and acquisition of material assets” and “Deviation in the cost of material assets” or without using them.

If an organization uses the accounts “Procurement and acquisition of material assets” and “Deviation in the cost of material assets”, based on the payment documents received by the organization from suppliers, an entry is made in the debit of account 15 “Procurement and acquisition of material assets” and in the credit of the accounts “Settlements with suppliers and contractors” ", "Main production", "Auxiliary production", "Settlements with accountable persons", "Settlements with various debtors and creditors", etc. depending on where certain values came from, and on the nature of the costs of procuring and delivering materials to the organization. In this case, an entry in the debit of account 15 “Procurement and acquisition of material assets” and the credit of account 60 “Settlements with suppliers and contractors” is made regardless of when the materials arrived at the organization - before or after receiving the supplier’s settlement documents.

The posting of materials actually received by the organization is reflected by an entry in the debit of account 10 “Materials” and the credit of account 15 “Procurement and acquisition of material assets.”

If the organization does not use the accounts “Procurement and acquisition of material assets” and “Deviation in the cost of material assets”, the posting of materials is reflected by an entry in the debit of account 10 “Materials” and the credit of the accounts “Settlements with suppliers and contractors”, “Main production”, “Auxiliary proceedings”, “Settlements with accountable persons”, “Settlements with various debtors and creditors”, etc. depending on where certain values came from, and on the nature of the costs of procuring and delivering materials to the organization. In this case, materials are accepted for accounting regardless of when they were received - before or after receipt of the supplier's payment documents.

The cost of materials remaining in transit at the end of the month or not removed from suppliers’ warehouses is reflected at the end of the month as a debit to account 10 “Materials” and a credit

All company assets that have a useful life of less than 12 months should be classified as inventories. For example, raw materials, materials, semi-finished products, components, packaging, fuel, inventory and other similar assets.

To systematize and generalize information about the cost and quantitative indicators of inventories, account 10 “Materials” is used (Order of the Ministry of Finance No. 94n). These requirements apply to non-profit organizations, commerce and small businesses. State employees use accounting accounts in accordance with Instruction No. 157n. Material reserves in budgetary institution reflected in the accounting account of the same name 0 105 00 000.

It is permissible to take into account values in two ways: at actual cost (clause 62 of Order No. 119n) or at accounting prices using 15 and 16 accounting accounts (clause 80 of Order No. 119n dated December 28, 2001).

The company independently chooses the accounting method suitable for the specifics of its activities. This choice must be justified in the accounting policies of the institution. Also in the accounting policy, indicate the forms of primary and accounting documentation that will be used to reflect operations on the movement of money.

The method for writing off materials from the 10th account should also be written down in the accounting policy. Three methods are allowed:

Based on the average cost of inventories.
Based on actual unit cost.
FIFO method.

The cost of inventories may include not only the actual price paid, but also other costs. For example, consulting services, non-refundable customs and tax duties, non-refundable VAT, delivery costs, and other costs associated with the receipt of goods.

Opening sub-accounts for account 10

Order of the Ministry of Finance No. 94n determines that in order to organize complete, reliable and detailed accounting of the company’s material assets, the opening of additional sub-accounts is provided. This approach allows you to group all the organization’s inventory items by type.

	Name
	Raw materials	Reflect material assets that are used to carry out the main activity
	Semi-finished products	Components, components, structures and parts that are used in the main and auxiliary production cycles and processes
		fuels and lubricants, gasoline, diesel fuel, gas, motor oils And so on
		Materials used as containers and (or) packaging
	Spare parts	Spare parts used for repair and maintenance
	Other inventories	Values not included in other groups
	Materials for external processing	MPZ intended for external processing
	Construction materials	To reflect information about the availability and movement of building materials from developers
	Household equipment	Materials and equipment, accessories and equipment used to perform general economic work

Please note that opening all accounts is not necessary. The organization independently decides which subaccounts will be used in accounting. So, for example, account 10.10 - what applies to a particular institution must be defined in the accounting policy. Typically, special equipment (special equipment) is included in this subaccount.

Features of inventory accounting

Account 10 belongs to the active group of accounts. Therefore, debit account 10 accounting(for dummies) reflects the receipt (increase) of material assets, and credit turnover reflects the disposal of assets from the corresponding accounting accounts. The ending balance can only be in debit. A credit balance indicates that there is an error in recording accounting transactions.

Inventory accounting needs to be detailed. To do this, provide for maintaining detailed analytical records in the context of items, batches, storage locations, materially responsible persons and departments.

The actual presence of MC must be periodically monitored. Accountants are required to conduct inventory checks to identify deviations from accounting indicators and actual availability. The reconciliation procedure and frequency should be established in the accounting policy.

Revolving balance sheet: accounting 10

When maintaining automated accounting, it is recommended to systematically generate interim reporting in order to control the movement of material assets. One of such reports is the balance sheet for account 10. The accounting document contains information on the availability of MH balances at the beginning and end of the reporting period, as well as on the movement (receipt and disposal) of materials during the reporting period.

SALT is a separate accounting register that reflects information on the availability of material assets at the beginning of the reporting period, information on the movement of inventories (receipts and disposals), and also indicates the amount of raw materials remaining at the disposal of the company at the end of the reporting period.

Principles for drawing up a balance sheet:

The negotiable SV must necessarily disclose accounting information:
- balance at the beginning of the reporting period - quantity and value;
- cost and quantitative expression of Ministry of Health revenues;
- value and quantity of disposed assets (write-off);
- final balance on account 10.
If the company has structural divisions, it is necessary to organize additional analytics. For example, create turnover sheets separately for each warehouse space. Indicators of the consolidated balance sheet reflect data for the organization as a whole and are used for reporting.
Automation of accounting and compilation of WWS does not exempt the entity from the mandatory maintenance of warehouse cards for materials accounting. The card must be issued for one calendar year. Moreover, the document is drawn up for only one item number. It is not allowed to combine MH accounting in cards.
Primary documents confirming the movement of raw materials must be drawn up on paper. Facts of changes in the indicators of inventories must be certified by the “live” signatures of responsible employees. Keeping records electronically requires certification of documentation with electronic signatures of the chief accountant or head of the company.

The statement reflects not only the value expression (rub.), but also quantitative accounting indicators (kg, m, pcs., units, etc.).

Example of filling out the OCB

Data from NPO "DOBRO" for March 2019. For inventories used by the organization to conduct its main activity:

MZ was purchased in the amount of 200,000 rubles;
released into production in the amount of 220,000 rubles;
spoiled in the amount of 3000 rubles.

Accounting and control

A company can organize accounting in two ways.

Option #1.

First, write out a paper document. For example, a request for an invoice for the movement of goods and materials. Then the responsible persons carry out the transfer and complete the execution of the primary document. And only then are they transferred to the accounting department. The responsible accountant enters the data into the program.

Option number 2.

An accountant or warehouse worker enters information about the movement of inventories into a specialized accounting program. Then it prints out the document and submits it to the responsible persons for signature.

Regardless of the chosen accounting option, do not forget about errors. However, accounting indicators must always correspond to actual data. Therefore, it is necessary to organize systematic checks. It is recommended to carry out monthly reconciliations of SALT data with actual warehouse accounting indicators.

Instruct the responsible accountant to carry out counter reconciliations with financially responsible persons. These can be not only MOLs for warehouses, but also for all departments where inventories are stored. Correct any errors found in accounting in accordance with current standards. It is advisable to carry out control activities before the closing of the reporting period.

In this article we will tell you what the 10th accounting account is for dummies.

Let's start with the name

Account 10 “Materials”, in accordance with Instruction 94n, is used to reflect on it everything that happens in the company with materials, raw materials, fuel, spare parts, inventory and other similar acquisitions. Briefly, we can say that account 10 reflects what relates to inventories (inventories): their receipt and disposal.

Subaccounts to account 10 can be opened by types of inventories enlarged: raw materials and supplies (10-1), fuel (10-3), spare parts (10-5), account 10-10 (which applies) - special equipment and special clothing, etc. . etc., in accordance with those recommended in Instruction 94n or independently created and included in the accounting policy.

Basic transactions for account 10

Since the account is active, then by its debit we show the receipt of an asset in the form of inventories, and by credit - its disposal from this account:

Dt 10 Kt 60 (71, 76) - registration of materials;
Dt 20 (23, 26, 44, 91) Kt 10 - how to write off materials from account 10 to main or auxiliary production, general business expenses, sales expenses or financial results.

If at the end of the reporting or other analyzed period there is a debit balance on the account. 10, it shows the cost of materials available. At the end of the reporting period, such balance is reflected in the balance sheet asset on line 1210 “Inventories”.

Everything that happened in accounting for materials for any period is reflected in the balance sheet for account 10, which contains:

balance (remains) at the beginning of a given period;
receipt as debit turnover;
disposal as loan turnover;
balances at the end of the period.

Now in more detail about each operation.

We capitalize the receipt

Before recording funds received into the account. 10, you need to recalculate everything and compare it with the quantity and name indicated in the seller’s document, usually TORG-12 or TTN, and inspect for defects.

If the inspection reveals no problems, everything is in place and in excellent condition, they are transferred for reporting to the storekeeper without registration at the warehouse. Documentary posting is executed by an invoice in the unified form M-4 or in free form with the mandatory details established by law 402-FZ. Another option is to put a “posted” stamp on the seller’s document with the name of your company, date of posting, full name. and the position of the responsible person and his signature.

If, however, the check shows that not everything is as expected, you need to draw up a report on the defects of the goods in terms of quantity or quality. Posting in in this case the actual quantity of received materials with quality that satisfies you is subject to.

Write off

Materials are subject to disposal in cases where they are transferred to production, for management purposes, upon sale, damage, or shortage. You can write off materials by evaluating them in one of three ways:

at the cost of each unit (clauses 16, 17 PBU 5/01). This method is used mainly with a unique price for each unit of purchased inventories and involves accounting for each unit. The disposal of each unit in this case is written off at its acquisition price;
at average cost (clauses 16, 18 PBU 5/01). This method assumes the presence of inventory groups in analytical accounting. It is advisable to prescribe the principle of their distribution into groups in the accounting policy. At this method write-off unit cost is calculated as the ratio of the amount of the debit balance of the account. 10 at the beginning of the month and the debit turnover on this account for this month to an amount equal to the amount of materials in the account. 10 at the beginning of the month and the number of materials received this month. To calculate the amount of disposal of all materials of a group, you need to multiply the average cost of inventories of this group by the number of retired materials of this group;
at the cost of the first in time of acquisition (FIFO) (clauses 16, 19 PBU 5/01). Accounting by groups is assumed, as in the previous version. Write-off occurs at the price of early purchases in each group: the first write-off is at the price of inventories listed at the beginning of the month. At this price, the quantity that is accounted for at the beginning of the month is written off. If such a number of inventories are written off, we begin to write off at the price of those inventories that were purchased second from the beginning of the month, etc.

The chosen method is fixed in the accounting policy.

The listed methods for determining the value of inventories for write-off are not used by organizations retail(they write them off at the sales price) and those who keep simplified accounting (they can write them off at the purchase price).

Account 10 “Materials” is intended to account for the enterprise’s inventories (raw materials, fuel, spare parts, etc.).

The account is active, synthetic, and has several subaccounts. You can read about what types of accounts there are. In the context of an account, you can maintain analytical accounting by type of material and production values.

TO account 10 “Materials” Sub-accounts can be opened:

10-1 “Raw materials and supplies”;
10-2 “Purchased semi-finished products and components, structures and parts”;
10-3 “Fuel”;
10-4 “Containers and packaging materials”;
10-5 “Spare parts”;
10-9 “Inventory and household supplies”;
and others.

The Debit of account 10 reflects any receipts of materials, and the Credit records their write-off (disposal).

The balance of account 10 “Materials” can only be debit, since the account is active!

I propose to consider the main typical transactions for account 10.

Materials received from supplier D-10 K-60/76
VAT is reflected on received materials D-10 K-60/76.
Materials were received from the accountable person D-10 K-71.
The materials contributed as a contribution to the authorized capital of D-10 K-75 have been capitalized.
During the inventory, unaccounted materials were identified D-10 K-91
Materials received as a result of the liquidation of fixed assets D-10 K-91 were capitalized
Received materials donated by another organization D-10 K-98.
Materials were written off for non-production needs (improving working conditions) - D-91 K-10.
Materials from the production of D-10 K-20 have been returned.
Materials for the construction of fixed assets D-08 K-10 were written off.
Materials were written off for the main production of D-20 K-10.
Materials were written off for auxiliary production D-23 K-10.
The cost of materials is included in the cost of selling D-44 K-10.
The cost of materials for victims was written off emergency situations(fire) – D-99 K-10.

An enterprise has the right to write off materials for production using the following valuation methods:

at the cost of each unit;
(FIFO method);
at the cost of the most recent purchases (LIFO method - not used since 2008).

The method must be selected and prescribed in the accounting policy.

Let’s solve a small problem to reinforce the topic:

A furniture production plant purchased 7 boards at a price of 100 rubles per m, excluding VAT. Charged for delivery of boards is 150 rubles, excluding VAT. The payment for materials and delivery was paid from the bank account. For the production of the cabinet, 3 boards were written off at the average cost.

Make postings.

Solution:

Let's calculate VAT on boards = 700 * 0.18 = 126 rubles.
Let's calculate VAT on transport costs = 150 * 0.18 = 27 rubles.
Transport costs are evenly distributed among the boards.
Let's calculate the amount of written-off boards using the average cost method: 850/7*3 = 364.29 rubles.

Let's make the wiring: