How to write off in 1s. Receipt and write-off of inventory items

Selection of materials for writing 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 requirement-invoice for a certain amount, or even write off all available materials.

This processing allows you to easily and clearly select right amount the necessary materials that hang as a balance on the required account (for example, 10.1). Processing is suitable for "two" and "three" at the same time.

I'll show you with an example.

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

Click the "Fill" button:

Processing automatically filled in the tabular part for us with the balances on account 10.1 in the context of warehouses on 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 number of remaining ones, if necessary.

Then we press the "Create Invoice Requirement" button - the "Requirement-Invoice" document will be automatically created, already filled with our data. It turns out very convenient.

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

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

Important#2! When any other error after opening or during processing - follow .
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In any industrial construction or other organization where there is an article of material costs, the accountant is faced with the operation of writing off materials. In order to correctly execute all documents and prevent violations when recording such business transactions, it is necessary to provide for a write-off method in the accounting policy. Accounting legislation allows accounting in 4 ways:

• At the cost of one unit;
• at an average cost;
• LIFO method;
• FIFO method.

Tax accounting allows write-off only by 2 of the listed methods, namely, by average cost or by the FIFO method. In order to bring accounting and tax accounting as close as possible, it is recommended to use one of the methods, since fixing deviations in accounting and tax accounting is a rather laborious process.

Write-off of materials on demand-invoice

To write off materials in the 1C Enterprise version 8.3 program, you must select the write-off method fixed in the organization's accounting policy. This can be done through the "Main" tab, the "Settings" subsection - "Accounting policy".

This button opens the log of registered documents. To create a new accounting policy, you need to click the "Create" button to correct an existing double-click on the desired item from the list.

In the document that opens, select the inventory tab and write-off method from the list in accordance with the local normative act.

The "Customer's Materials" tab is filled in only when working with materials received from customers. The document is posted using the "Post and close" button. Postings created by the document can be checked through the "Dt / Kt" button.

The "Print" button allows you to create a paper medium in 2 versions:

• Arbitrary form of the requirement-invoice (without specifying the price and value);
• Unified form M-11.

Important: to reflect the transfer of materials to production in some industries where material costs are written off in accordance with the regulations, one document of the requirement-invoice is not enough, for example, in construction it is necessary to draw up form M-29.

Disposal of materials with a long cycle of use

For some material assets, such as inventory, household supplies, special clothing and special equipment, accounting legislation does not allow a one-time write-off, since their service life is equal to or exceeds 12 months. The release of such inventory items into production is documented in 1C by the document “Transfer of materials into operation”, which can be opened through the “Warehouse” tab, the “Overalls and equipment” section.

The button opens a list of entered documents, where you can edit them or create a new one.

A new transfer to operation is made out by the "Create" button. When creating, be sure to specify the "Warehouse" parameter. The document has 3 tabs depending on the sub-account, which reflects material values:

• overalls;
• Special equipment;
• Inventory and household accessories.

Positions are entered into the document through the "Add" button or the "Selection" button.

After adding a position to the document, the following parameters must be specified:

• Individual;
• Purpose of use;
• Accounts.

Each of the options can be selected from the drop-down list. The purpose of use is filled in in accordance with the approved accounting policy organizations. This parameter can be edited or a new one can be created. In this case, it is necessary to indicate:

• Stock item for which the parameter is set;
• Name, code;
• Quantity according to the issuance rate;
• Method of repayment of the cost;
• useful life;
• How to record expenses.

Repayment of the cost will occur depending on the chosen method:

• By accruing depreciation using the straight-line method;
• By lump-sum repayment at the time of commissioning;
• Proportional to the volume of output.

Specifying the method of reflecting expenses is necessary for correct reflection on the accounts accounting.

Important: if the parameter is not specified, some routine operations will not be automatically performed.

The document is posted after pressing the "Post" or "Post and close" button. Documents can be printed in 2 ways:

• Unified form M-11;
• Issuance record sheet in the form of MB-7.

When posting a document, the cost of inventory items is repaid immediately and is charged to the accounts of production costs, or repayment occurs in equal installments throughout the entire period of operation. To reflect the depreciation charge, it is necessary to create a document “Repayment of the cost of materials”. This operation is created automatically when the month is closed, or it can be opened or created through the journal, which is located in the "Warehouse" section.

After a one-time repayment of the cost of materials, they are transferred to off-balance accounts MTs01, MTs02, MTs03. In cases where material assets are returned by the individual to whom they were transferred, the return is documented in the document “Return of materials from operation”.

In the event of complete depreciation of material assets, write-offs from off-balance accounts or from accounting accounts (if the material is not fully depreciated) are made by the document “Write-off of materials from operation”.

This document allows you to print a unified form MB-8.

Important: in order to correctly reflect the cost of decommissioned materials, it is necessary to carry out routine operation“Adjustment of item cost”, which automatically edits the prices released for production of goods and materials, taking into account the specified parameters.

When to write off materials from account 10

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

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

What document in 1C to write off materials for production

In each case, write-offs of materials from account 10 of the posting are formed according to the Kt of the inventory account (account 10). In the 1C Accounting 8.3 program, the following documents are used when writing off materials:

• If the materials are put into production, it is used;
• If the materials are written off for shortages or become unusable, the document “Write-off of goods” is used.

Document requirement invoice in 1C 8.3

So, the materials are put into production. Consider the write-off of goods and materials into production step by step in the program 1C Accounting 3.0.

Step 1. We form the document Requirement-invoice

We select the section Production - Production release - Requirement-invoice:

On the screen: List of documents. We press the button Create:

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

• In field Number
• In field " from"- indicate the date, month and year of the document;
• In field Stock- reflects the warehouse for placing materials:

Step 3. Fill in the document table Requirement-Invoice

Filling out the tab materials. By button Add enter the name of the material to be written off and its quantity. The material account is filled in automatically with an invoice, :

Filling out the tab Cost account. In the graph Cost account select the expense account for writing off materials (20, 25.26). For each account, its own analytical accounting sections are used. For example, for account 26, you must fill in the fields Subdivision And :

Step 4. Posting the Document

We press the button Conduct. When posting a document, postings are created for Dt cost accounts (field Cost account) and CT of the accounting account (column accounting account tables materials):

Postings can be viewed by clicking the button:

Step 5. View printable forms of the Invoice Claim document

In 1C 8.3, from the Requirement-invoice form, it is possible to print two forms:

• Invoice requirement;
• Standard form M-11.

Selecting a printable in the function Seal:

Printable form Requirement-consignment note in 1C 8.3:

M-11 printable in 1C 8.3:

For possible errors when writing off materials, setting a ban on writing off inventory in the absence of a balance in the warehouse, see our video:

Write-off of damaged materials in 1C 8.3

If there is a shortage in the warehouse or the materials become unusable, then, according to the results of the inventory, it is necessary to write off the materials for other expenses. Let's consider step by step 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 Document List is displayed on the screen. We press the button Create:

Step 2. Fill in the heading 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 for placing materials;
• In field Inventory– the Inventory document is selected, in which the shortage of materials was recorded:

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

By button Add enter the name of the material to be 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. Posting the Document

We press the button Conduct:

The document makes postings to Dt of account 94 and Kt of the accounting account (column accounting account tables Goods). Postings can be viewed by clicking the button:

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

In 1C 8.3, two forms can be printed from the Goods write-off document:

• Standard form TORG-16.

Select the printable by clicking the button Seal:

The form "Act of write-off of goods" from the form Write-off of goods:

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

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

• Determines if the specified warehouse has the required amount of material;
• Estimates the average cost of scrapped material.

Often, when posting a scrapped document, you can see an error message, for example: "Failed to post" Requirement Invoice<Номер документа>from<Дата документа>!» :

We press the button OK . Prompt messages appear on the screen:

The 1C 8.3 program informs that the required amount is not in the balance:

• specified material;
• In 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 small settings for it.

Step 1. Specify the report period and subconto type

For our example, set the period: 01/01/2016. – 31.01.2016 Choose the type of subconto- Nomenclature:

Step 2. Fill in the report settings

Let's make the settings by clicking the Show settings button:

Subconto types tab. By button Add fill in the subconto Nomenclature And Warehouses:

Bookmark grouping:

• Set the checkbox By sub-accounts;
• Select the fields by which the data will be grouped - Nomenclature And Warehouses:

Bookmark Selection we turn on the selection according to the required nomenclature. For example, paper "Snow Maiden":

Bookmark Indicators:

• Set the checkbox BU (accounting data);
• Check the Quantity box:

Step 3. We generate a report

We press the button Form:

On the screen: Report Subconto analysis Nomenclature, Warehouses for 01/01/2016. -31.01.2016:

Step 4. Analyzing report data

In our example, in the form of the Requirement-invoice document, we tried to write off two packages of the Snegurochka paper from the main warehouse, while the accounting account 10.06 was indicated. However, the report shows that in the main warehouse on account 10.6 there is 1 pack of Paper "Snegurochka", and in the production warehouse - 25 packs. Therefore, the accounting account should be 10.01.

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 stationery, spare parts and production materials;
• what to do with low-value consumable items (IBE);
• what document writes off materials from operation.

Consider the write-off of materials in 1C 8.3 using the example of stationery attributable to general needs.

• paper "Snow Maiden" - 30 pieces;
• hole punch - 3 pcs.;
• calculator - 3 pcs.

How to write off materials for general business are needed in 1C 8.3. Make a document Invoice claim :

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

On the tab materials indicate the inventories transferred for the needs of the organization, and their number:

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

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

• Cost account on which costs are accumulated. In our example, the costs will be taken into account as part of general business expenses for accounting records, since materials are written off for general business needs.
• Cost Division , to which materials are issued.
• Cost item , which will accumulate costs from Type of expense - Material costs.

Document postings

The document generates postings:

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

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

Cost adjustment is carried out automatically when performed in the section Operations - Period Closing - Month Closing.

Adjustment of the sliding to the weighted average cost is carried out only in those cases when there are receipts for retired inventories within a month after their disposal.

The document generates the wiring:

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

Nuances: write-off of spare parts

Account 10.05 "Spare parts" includes spare parts for repair, replacement of worn parts of machines and equipment.

How to write off spare parts in 1C 8.3? In the same way as general business materials are written off: a document Invoice claim .

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

If spare parts are used to fix 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 expense Expenditures - other expenses, because the costs of maintaining official vehicles are included in the composition of other (indirect) expenses in the NU (clause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

Nuances: write-off of materials during construction

Document postings

The document generates postings

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

Writing off materials to production

There are several ways to write off materials for production:

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

Invoice claim

Document Invoice claim is used if materials are written off in total quantity to production, without division into a specific output.

The organization produces women's shoes.

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

Accounting is carried out using subconto Products On account . When calculating the cost price, the planned cost of the finished product is used.

The accounting policy of the organization for BU and NU establishes the method of writing off materials at average cost.

Make a document Invoice claim In chapter Warehouse - Warehouse - Invoice requirements.

If you use subconto Products on account, then uncheck Cost account on the "Materials" tab . This analytic can only be populated on the tab Cost account .

• tab materials indicate data on the materials used, their quantity, accounting account;
• tab Cost account fill in:
  • Cost account- account "Main production", i.e. an account on which direct costs related to the production of products are taken into account;
  • Nomenclature groups - product type, in our example Wimen's shoes;
  • Expenditures - cost item Type of expense in NU - Material costs;
  • Products- finished products, for the production of which materials will be used.

Document postings

The document generates postings:

• Dt Kt 10.01 - the cost of materials is written off to production costs according to the method Average.

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

Production report per shift

We will analyze the nuances of writing off materials when choosing.

On January 23, Sandals for women "Kate" (1,000 pairs) were produced. Materials are written off to 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 directly at the time of production release (GP release).

Issue GP document Production report per shift In chapter Manufacturing - Output - Shift Production Reports.

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

In this document, write-off of materials is carried out on the tab materials. If you filled in the tab Products count Specifications , then by the button Fill tab materials automatically filled in with data on the materials used, their quantity, accounting accounts, cost item, products and item group.

If you do not keep records of product costs, but in the subconto Products not removed, then the column Products will be filled in automatically and must be cleared manually.

Document postings

The document generates postings:

• Dt 43 Kt - products are credited;
• Dt Kt 10.01 - the cost of materials is written off to production costs by the method Average.

If within a month after the write-off of materials there will still be their receipts at the warehouse, then the calculated cost when writing off the inventory at the end of the month.

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

Program 1C: Accounting is an indispensable tool for solving a wide range of tasks in any enterprise. This utility allows you to organize and optimize the process of accounting, greatly simplifying the work of an accountant. However, here it is important to do everything carefully, so as not to make mistakes that can lead to all sorts of inconsistencies. In many respects it concerns the work with goods. In this article, we will consider in detail how to write off goods from a warehouse in 1C. Let's figure it out. Go!

It is necessary to correctly write off items from the warehouse in order to avoid errors in accounting.

The 1C: Accounting utility allows you to solve the problem in two ways:

• if a shortage is detected during the inventory, when it is necessary to remove the corresponding goods and materials from the remains;
• directly through the "Write-off of goods".

It should be noted that in both cases the document "Write-off of goods" is created. The difference is that if this is the first option, then the document is created automatically, and if the second, then manually.

Create an Inventory file first. Please note that the "Inventory" does not make postings, on its basis only two more documents are created: "Recording" and "Write-off".

To create an inventory file, open the "Warehouse" menu, then click on the "Inventory" link and click on the "Create" button. Now use the "Add" or "Fill" buttons.

Let's say you find a shortage of a unit. In order to equalize the balances in the warehouse, it is necessary to put a number in the "Actual Quantity" column corresponding to the actual quantity of materials. The difference will be immediately displayed in the "Deviation" column. This information can be saved and printed.

Now let's look at the process of creating a write-off document. To do this, click on the "Create based on" button, and then select the appropriate item. Further, the program will substitute everything automatically, it remains only to click "Submit". After that, you can go to see the postings to make sure that the required number of units has been written off.

All this can be done manually by creating and filling out the “Write-off of goods” file on your own. The above method is faster and more convenient. So you solve the problem faster and save valuable time.

This is how you can write off the required amount of materials from the warehouse in the 1C: Accounting program. As you can see, the task is quite simple and can be solved very quickly. Write in the comments if this article helped you, share, tell other users about your experience, and ask any questions you have on the topic.