Accounting info. Receipt and write-off of inventory items Accounting 1s 8.3 tutorial write-off of goods

In this article we will look in detail at step-by-step instructions on how to correctly record and write off materials in 1C 8.3 from account 10. The choice of document for accounting for materials depends on the purpose of this write-off:

In order to transfer both your own and customer-supplied materials into production or operation, you must use the “Requirement-invoice” document. Examples of such goods and materials are office supplies, auto parts, various small business products, materials for construction, etc.
In the case when you need to write off materials that have become unusable, or are actually missing, but are listed in the program, you need to use the document “Write-off of goods”.

Write-off of materials for production

From the Production menu, select Requirements-Invoices.

Create a new document and in its document header indicate the warehouse or department (depending on the settings). In the case when you need to reflect any typical production operation, set the “Cost accounts” flag on the “Materials” tab. After this, additional columns will appear in the tabular part of the materials that will need to be filled in:

Cost account. By the value in this column, write-off expenses are recorded.
Subdivision. Indicate the department to which these costs will be written off.
Cost item.

In the tabular section on the materials tab, list all those that need to be written off, indicating their quantity. The materials to be written off must be available on account 10.

Once you have completed the document, submit it. As a result, a posting was created that wrote off materials for production according to the accounts we indicated in the tabular section:

Dt 26 – Kt 10.01.

Printable forms of this document are located in the “Print” menu at the top of it.

Writing off stationery materials in 1C 8.3 is discussed in this video:

Write-off of customer-supplied materials

To reflect the write-off of customer materials according to the toll scheme in 1C, go to the appropriate tab of this document. Indicate the customer on it, and add the necessary product items indicating their quantity in the tabular section. and transmissions will be filled in automatically (003.01 and 003.02).

Let's scan the document and open its movements. Please note that in NU () this operation is not taken into account due to the fact that it does not affect the recognition of income and expenses.

Document “Write-off of goods”

This document is created from the menu “Warehouse” - “”.

Fill out the header of the document, indicating the department or warehouse where the goods being written off are listed. When a write-off occurs when a shortage is detected based on inventory results, a link to it must also be indicated in the header of the document. If goods that have become unusable are written off, you do not need to indicate anything in this field.

The tabular part is filled in manually. If inventory is specified, you can add products from it automatically using the “Fill” button.

Unlike the previous document, the movement was formed on account 94 - “Shortages and losses from damage to valuables.”

The write-off of damaged goods and materials is discussed in this video:

Based on this document, from the print menu, you can generate an act of write-off of goods and TORG-16.

The need to write off goods from the warehouse in 1C 8.3 arises in two situations: when a shortage is detected, or when the goods have become defective - unfit for use.

In both cases, the write-off of goods in the 1C Accounting 8.3 program is carried out using a document of the same name. The difference is that in the event of a shortage, the inventory result is entered into the program and, based on it, a write-off of goods is created.

In this step-by-step instructions, we will consider the first situation, since otherwise you only need one document for writing off goods. In this case, all data is entered manually.

Inventory of goods

Go to the “Warehouse” menu and select “Product Inventory”.

In the header of the document we created, we will indicate the organization and warehouse where the inventory is carried out. For convenience, we will automatically fill in the table of goods (menu “Fill” - “Fill according to stock balances”).

As a result, the table includes all goods that have a balance at the warehouse indicated in the header of the document. The columns “Quantity fact” and “Quantity accounting” were filled with the same values. To reflect the shortage in our case, we will change the value in the “Quantity fact” column.

For example, as a result of our inventory, it was found that there are only 20 packs of cocoa powder in the warehouse. The balance in the program is 25 units. To reflect this, set the value “20” in the “Quantity fact” column.

The value “-5,000” appeared in the “Deviation” column. This means that in fact a shortage of 5 units of storage of goods was detected. The shortage is highlighted in red, and the surplus in black.

Now the document can be posted. He does not make any write-off moves. If you need to generate printed forms, use the “Print” menu.

Write-off of goods

A document for writing off goods can be created either from the “Warehouse” menu, indicating the inventory in its card, or from the inventory itself. We will use the second method, since it is more convenient.

On the document form “Inventory of goods”, in the “Create based on” menu, select “Write-off of goods”. If an excess of goods is detected in a warehouse, it is created, but this is not what this article is about.

The program will open a new document form, where everything is already filled out automatically. The tabular part includes only those rows for which a shortage was detected in the inventory. The accounting account was also set up automatically based on the settings of this item item (included in the item group “Materials”).

We won't change anything here. All data was filled in based on what we ourselves indicated in the inventory. Now you can post the document.

Let's look at the formed wiring. Here everything is filled out correctly. The goods were written off from account 10.01 “Raw materials and materials” to account 94 “Shortages and losses from damage to valuables”.

See also video instructions for writing off:

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).

The write-off of goods in a business organization may be necessary for various reasons: damage to the goods, loss of quality of the goods, obsolescence of the goods or lack of demand in the market.

Instructions

In the 1C Accounting program version 8.1, goods are written off from the warehouse as follows. Launch the 1C: Accounting program by double-clicking on the shortcut on your desktop. If there is no shortcut, launch it using the Start menu. Next, click the All Programs tab to display a list of installed software. Select the organization database you are currently working on and load the shell.

Go to the “Warehouse” menu item and select the “Goods Inventory” section in the warehouse. Select the desired document and open the context menu by right-clicking on the document. Select “Based on”, then “Write-off of goods”. The document you need, “Write-off of goods,” will open.

Check that the basic data in the document is filled out correctly: document number and date, organization name, select a warehouse and indicate the basis in the field below it. Next, you need to add goods to the document and indicate their quantity, as is done in delivery notes or invoices. This should include those goods that have a negative deviation in the inventory of goods.

After selecting products, go to the “Accounts” tab. Select the desired writing account from the list offered by the 1C program. Select a cost item, then print the “Write-off Statement” and post the document.

If no errors are identified when filling out the document, and no dependencies are violated, the 1C program will write off the goods. Check the correctness of the operation and the remaining goods in the warehouse through the “Warehouse” menu item. In general, we can say that writing off goods from a warehouse using software from the 1C company is not difficult, the main thing is to be able to work in the program and consistently perform all operations.

In this article, we will analyze the procedure for writing off materials in 1C Accounting (using the example of the BP 8.3 configuration), and also give step-by-step instructions for making a write-off. First, we will 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 the general procedure for writing off materials is considered, without taking into account certain industry nuances. For example, a development, agricultural or manufacturing enterprise requires 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 acquisition of inventories (FIFO method).

In tax accounting, when writing off materials, you should focus on Article 254 of the Tax Code of the Russian Federation, where under paragraph number 8 options for the valuation method are indicated, focusing on:

unit cost of inventory;
average cost;
cost of first acquisitions (FIFO).

The accountant should establish in the accounting policy the chosen method of writing off materials for accounting and tax accounting. It is logical that in order to simplify accounting, the same method is chosen in both cases. Write-off of materials at average cost is often used. Write-off at unit cost is appropriate for certain types of production where each unit of materials is unique, for example, jewelry production.

Account debit	Account credit	Wiring description
		Write-off of materials for main production
		Write-off of materials for auxiliary production
		Write-off of materials for general production expenses
		Write-off of materials for general business expenses
		Write-off of materials for expenses associated with the sale of finished products
		Disposal of materials when they are transferred free of charge
		Write-off of the cost of materials if they are damaged, stolen, etc.
		Write-off of materials lost due to natural disasters

Typical postings for write-off of materials

Before writing off materials in 1C 8.3, you should set (check) the appropriate accounting policy settings.

Accounting policy settings for writing off materials in 1C 8.3

In the settings, we will find the “Accounting Policy” submenu, and in it – “Method for assessing inventories”.

Here you should remember a number of specific features characteristic of the 1C 8.3 configuration.

Enterprises in general mode can choose any valuation method. If you need a valuation method based on the cost of a unit of material, you should choose the FIFO method.
For enterprises using the simplified tax system, a method such as FIFO is considered the most suitable. If the simplification is 15%, then in 1C 8.3 there will be a strict setting for writing off materials using the FIFO method, and the choice of the “Average” valuation method will not be available. This is due to the peculiarities of tax accounting under this taxation regime.
Pay attention to the supporting information 1C, which says that only according to the average, and nothing else, the cost of materials accepted for processing is assessed (account 003).

Write-off of materials in 1C 8.3

To write off materials in the 1C 8.3 program, you need to fill out and post the “Requirement-invoice” document. The search for it has some variability, that is, it can be carried out in two ways:

Warehouse => Requirement-invoice
Production => Requirement-invoice

Let's create a new document. In the document header, select the Warehouse from which we will write off materials. The “Add” button in the document creates records in its tabular part. For ease 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 “Cost Accounts on the “Materials” tab” checkbox setting. If the checkbox is not checked, then all items will be written off 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 you need to write off materials to different accounts, then check the box, the “Accounts” tab will disappear, and on the “Materials” tab you will be able to set the necessary transactions.

Below is the form screen when you click the "Select" button. For ease of use, to see only those positions for which there are actual balances, make sure that the “Only balances” button is pressed. We select all the necessary positions, and with a mouse click they go to the “Selected Positions” section. Then click the “Move to Document” button.

All selected items will be displayed in the tabular part of our document for write-off of materials. Please note that the parameter “Cost accounts on the “Materials” tab” is enabled, and from the selected items “Apple jam” is written off to the 20th account, and “Drinking water” - to the 25th.

In addition, be sure to fill out the sections “Cost division”, “Nomenclature group” and “Cost item”. The first two become available in documents if the settings are set in the system parameters “Keep cost records by department - Use several item groups”. Even if you keep records in a small organization where there is no division into item groups, enter the item “General item group” in the reference book and select it in the documents, otherwise problems may arise when closing the month. At larger enterprises, proper implementation of this analytics will allow you to quickly receive the necessary cost reports. A cost division can be a workshop, a site, a separate store, etc., for which it is necessary to collect the amount of costs.

The product group is associated with the types of products manufactured. The amount of revenue is reflected by product groups. In this case, for example, if different workshops produce the same products, one product group should be indicated. If we want to see separately the amount of revenue and the amount of costs for different types of products, for example, chocolate and caramel candies, we should establish different product groups when releasing raw materials into production. When indicating cost items, be guided at least by the 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 “Pass and close” button. Now you can see the wiring.

During further accounting, if you need to issue a similar demand invoice, you can not create the document again, but make a copy using the standard capabilities of the 1C 8.3 program.

Algorithms for calculating average price

Algorithm for calculating the average price, using the example of the “Apple jam” position. Before write-off, there were two receipts of this material:

80 kg x 1,200 rubles = 96,000 rubles

The total average at the time of write-off is (100,000 + 96,000)/(100 + 80) = 1088.89 rubles.

We multiply this amount by 120 kg and get 130,666.67 rubles.

At the time of write-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 for the month is:

(100,000 + 96,000 + 55,000)/(100 + 80 + 50) = 1091.30 rubles.

If we multiply it by 120, we get 130,956.52.

The difference 130,956.52 – 130,666.67 = 289.86 will be written off at the end of the month when performing the routine operation Adjustment of item cost (the difference of 1 kopeck from the calculated one arose in 1C due to rounding).

In this case, the cost of expenses per month will be as follows:

100 kg x 1,000 rubles = 100,000 rubles

20 kg x 1,200 rubles = 24,000 rubles

The total is 124,000 rubles.

Important addition

The generation of invoice requirements and their use for write-off requires the fulfillment of an important condition: all materials written off from the warehouse must be used for production in the same month, that is, writing off their full value as expenses 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 movement between warehouses, to a separate sub-account of account 10, or, alternatively, to a separate warehouse in the same sub-account in which it is accounted for. With this option, materials should be written off as expenses using a materials write-off act, indicating the actual quantity used.

The version of the act printed on paper should be approved in the accounting policy. In 1C, for this purpose, the document “Production Report for a Shift” is provided, through which, for the products produced, 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 quantity of finished products, the required amount of material will be calculated automatically. This work option will be discussed in more detail in the next article, which will also cover such special cases of write-off of materials as accounting for workwear and write-off of customer-supplied raw materials into production.