Material consumption in 1s 8.3. Receipt and write-off of inventory items. Write-off of materials for production
This happens in two ways:
- when a shortage is discovered during the inventory and it is necessary to remove the required inventory from the balances;
- directly with the document “Write-off of goods”.
In any of these cases, a document “Write-off of goods” is created. Only in the first case is it created automatically from the inventory list, and in the second - manually (for example, in case of obvious damage to the material).
Let's look at the step-by-step instructions for writing off by first creating the “Inventory of Goods” document, since this option also includes manually creating a write-off document.
It must be said right away that the document “” by itself does not make any postings. Based on it, two documents are created:
- Write-off of goods.
Creating a document “Inventory of goods”
Let's create a document “Inventory of goods”. Go to the “Warehouse” menu, then click on the “Goods Inventory” link. In the list form, click “Create”. You should see something like this:
You can add positions with one “Add” button, or you can use the “Fill” button. In this case, the program will prompt us to fill out the document with the balances in the warehouse (those listed in the system). Initially, the “Actual Quantity” column will contain the same number as the “Accounting Quantity” column.
The deviation, accordingly, is zero by default:
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Now let’s assume that we went to the warehouse, counted our goods and discovered that for some reason we were short of the product “GVP panel steel 495x195 diodes 2 baguettes” in the amount of two pieces.
The responsible persons together with the storekeeper will find out why there are not enough of them, but our task is to equalize the balances in the program and in the warehouse, that is, write off two units of material.
We put 6 pieces in the “Actual Quantity” column. We will immediately have a deviation of -2 pieces.
You can record the “Goods Inventory” document and print it.
For detailed instructions on inventory in 1C, see our video:
Document Write-off of goods
Now let's create a write-off document. Click on the button in the inventory “Create based on” and select “Write off goods”:
The “Write-off of goods” document window will open:
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.
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Account debit |
Account credit |
Wiring description |
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Write-off of materials for main production |
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Write-off of materials for auxiliary production |
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Write-off of materials for general production expenses |
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Write-off of materials for general business expenses |
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Write-off of materials for expenses associated with the sale of finished products |
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Disposal of materials when they are transferred free of charge |
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Write-off of the cost of materials if they are damaged, stolen, etc. |
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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.
In 1C Integrated Automation 2, for such cases, it is possible to configure the parameters of the production department. We can use the write-off of production costs according to the distribution rules:
This setting will prohibit the entry of the “Write-off of production costs” document. But on the other hand, we will be able to distribute materials transferred to work in progress into releases according to the distribution rules. This is done in a special workplace “Distribution of materials and work for production costs” on a monthly basis.
It seems that this is the whole answer.
But, nevertheless, the answer to the question about the document “Write-off of goods” is interesting. Is it possible? And that will be?
What is the difference between the documents “Write-off of production costs” and “Write-off of goods”?
Write-off of production costs
The document “Write-off of production costs” is always linked to the document “Release of products and performance of work”. This document writes off materials from work in progress into the cost of production.
From an accounting point of view, these are postings D43 K20. And from an economic point of view, these are direct costs. And they can be attributed to the cost price quantitatively.
That is, writing off material costs for production by this document has the following features from the user’s point of view:
Firstly , must necessarily be preceded by the document “Transfer of materials to production”, since we can write off direct production costs only from work in progress,
Secondly , materials in work in progress are kept in quantitative accounting,
And thirdly , in the cost of manufactured products you can see the quantity that relates to a specific product.
Write-off of goods
The document “Write-off of goods” writes off inventory items from the warehouse directly to an expense item, and not to work in progress. That is, our materials will fall on indirect costs and only the amount will be included in the cost accounting.
Moreover, we can set up an article by indicating in it the type of expenses “Production expenses”, select a suitable rule for automatic distribution to output and assign these expenses to account 20. Like production.
The amount of these material expenses will be distributed to the issue according to the rules specified in the article.
And ultimately, in the cost price we will receive the amount of expenses allocated to production in this period. Quantitative accounting of such expenses is not maintained. You cannot leave them in the WIP. But there is no need to assign materials to a specific issue every month, as with distribution.
It is important to choose the right distribution base so that costs are distributed as fairly as possible.
Everything seems clear with this. But let’s return to the distribution of materials for production costs through the “Distribution of materials for production” workplace. What is the difference and which is preferable?
Write-off of goods vs Distribution of materials and work
The “Distribution of materials and work” processing generates a distribution document of the same name and, in general, the functions of “Write-off of goods” and “Distribution of materials and work” in the program are similar: both distribute material costs for production as indirect, according to some rules.
But there are also differences that in some cases will be decisive:
Firstly , “Distribution of materials and work” distributes to cost only those materials that were previously transferred to work in progress. That is, only 20 (23) accounts can be distributed this way.
But “Write-off of goods” writes off materials from the warehouse as an expense item and can be written off to any indirect expense accounts, from which these expenses will be distributed to the cost of production.
Secondly , “Distribution of materials and work” takes materials from work in progress and knows how to leave materials in work in progress. That is, this mechanism can be used when there is a backlog at the end of the period.
And using the write-off of goods, we write off materials immediately as expenses. This mechanism cannot be used in cases where it is necessary to track the movement of materials in work in progress and take into account WIP balances.
Third ,Material and Work Allocation assumes that the user sets up the ,allocation of each material at the end of each month. Sometimes it can be quite tedious. But it allows you to distribute each material at least manually into specific issues.
“Write-off of goods” uses write-off to an expense item. The program can distribute expense items across the database and create a distribution document itself, without user participation.
And lastly, Let's not forget about quantitative accounting. In quantitative terms, only “Distribution of materials and work” can distribute materials to cost.
As a result, we found out that:
1. For the case when it is impossible to write off materials for each issue, “1C Integrated Automation 2” has a special mechanism: “Distribution of materials and work.” It allows you to distribute materials from work in progress according to rules.
2. Yes, the document “Write-off of goods” can be used to write off materials as indirect to the cost of production if:
- Quantitative accounting is not important
- No WIP balances
In this case, it may be more convenient, since it does not require monthly user participation in the distribution process.
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Manufacturing Plant Management Supplies and InventoryReceipt and write-off of inventory items
Operations of receipt and write-off of inventory items are fully automated in the configuration.
Admission
To register the fact of receipt of inventory items (material assets) at the warehouse from the supplier, the document “Receipt of goods and services” is used. Using this document, information about the cost, nomenclature and other characteristics of material assets is entered into the information base. In addition, the receipt of goods and materials at the warehouse can be registered on the basis of the documents “Receipt order for goods”, “Advance report”, “Receipt of goods”, “Movement of goods” and some other documents.
Information about the cost of inventory items in warehouses is stored in the information base by batch. A batch is a collection of inventory items received under one document. The batch is a source of information about the document that formed the batch, about the counterparty with whom the batch was formed, about the agreement under which mutual settlements related to the batch are made, about the price of a unit of the item, etc.
For those types of material assets for which records are kept by series, a mechanism for storing series certification data has been developed. These can be certificates from suppliers of materials, and there can also be certificates for finished products manufactured by the enterprise. The need to take into account certification is indicated separately for each item.
The configuration contains reports designed to analyze the receipt and disposal of inventory items. Information about the balance of goods, their receipts and disposals during a given period of time can be viewed using the “Statement of goods in warehouses” report.
Write-off
The disposal of valuables from the warehouse can be documented using the document "Transfer of Goods".
When items are removed from the warehouse as a result of their sale, the document “Sales of goods and services” is used, and as a result of transfer to production, the document “Requirement-invoice” is used.
In general, identical assets belonging to different parties may have different values. Therefore, in the enterprise accounting policy settings, you should select a rule for determining the value of inventory items when they are removed from the warehouse.
To determine the value of material assets upon disposal, the configuration is guided by the methods allowed in Russian accounting:
- at average cost;
- at the cost of the first deliveries (FIFO);
- at the cost of the most recent deliveries (LIFO).
Moreover, the simplest method to implement is at an average cost. This method does not require batch accounting.
When using LIFO or FIFO methods, batch accounting is needed, since the cost of delivery is a property of the batch. The batch is selected by the date of the document forming the batch.
The method of writing off valuables is selected separately for each type of accounting - management, accounting and tax, in the settings of the corresponding type of accounting.
In some cases, a predetermined batch may be written off, for example, if the batch was reserved for a specific customer order.
Keeping records of the cost of consignments of inventory items in the context of warehouses allows you to subsequently obtain information about the cost of assets for each warehouse, which is convenient to use for inventory purposes, to assess the value of assets assigned to each materially responsible person.
Manufacturing companies use materials to make products. Materials also include fuel, containers, inventory and household equipment. When transferred to production and other expenditures, materials are written off. Here, read step-by-step instructions about writing off materials in 1C 8.3.
For different cases of write-off of materials in 1C 8.3, different documents are used:
- "Demand-invoice". To write off materials for production in 1C 8.3, use an invoice requirement. Also, this document writes off materials for general production, general economic and commercial needs. For example, this is how fuel or containers are written off. The write-off of materials in 1C 8.3 when performing work and services of a production nature is also formalized with an invoice requirement;
- "Production report for the shift." This document is used to write off materials for production in 1C 8.3, if it is known exactly what material and in what quantity was used to produce the products specified in this report;
- "Write-off of goods." Use this document to write off the shortage of materials to the debit of account 94 “Shortages and losses from damage to valuables.” Detailed instructions for writing off materials in case of shortage;
- "Transfer of materials for operation". This document in 1C 8.3 Accounting is drawn up when writing off workwear, equipment and household equipment. It ensures that these materials are recorded in off-balance sheet accounts. There is such a requirement in accounting legislation. About the transfer of materials into operation in detail.
Step 1. Set up an accounting policy for writing off materials in 1C 8.3
When writing off materials in 1C 8.3, their cost is written off in accounting. In 1C 8.3 Accounting it can be considered in two ways:
- At average cost;
- According to the FIFO method.
One of these methods must be selected in the accounting policy. To do this, go to the “Main” section (1) and click on the “Accounting Policy” link (2). The accounting policy settings window will open.
In the window, indicate your organization (3) and select the method for evaluating materials (4). When you close the window, save your changes.
Step 2. Complete the invoice requirement in 1C 8.3 Accounting
To transfer materials to production, go to the “Production” section (1) and click on the “Requirements-invoices” link (2). A window for submitting a request will open.
In the request form please indicate:
- Your organization (4);
- Write-off date (5);
- Warehouse (6).
Click on the Cost Account tab (11). Please indicate here:
- Cost account (12), for example 20.01 “Main production”;
- Cost Division (13);
- Nomenclature group (14). Select a group of products that will be made from discarded materials;
- Cost item (15). Select a cost item from the directory.
To reflect the write-off of materials for production in 1C 8.3, click the “Record” (16) and “Post” (17) buttons. Now in accounting there are postings for writing off materials from the 10th account. To view these postings, click the “DtKt” button (18). A window will open with accounting records for writing off materials for production.
In the posting window, we see that materials (19) were debited to the production costs account (20). The write-off amount (21) was calculated using the method specified in the accounting policy.
Step 3. Prepare a production report for the shift in 1C 8.3 Accounting
The document “Production Report...” in 1C 8.3 is intended to be reflected in the accounting of production output. You can also write off materials for production. To create a report, go to the “Production” section (1) and click on the “Production reports per shift” link (2). A window for generating a report will open.
In the window that opens, click the “Create” button (3). A form will open to fill out.
In the form that opens, indicate:
- Your organization (4);
- Warehouse (5);
- Cost Account (6);
- Cost division (7).
Next, click the “Add” button (8) and indicate the products (9) that were produced in this shift and their quantity (10). Also select product group (11) for this product. Attention! The nomenclature group is an important element of production accounting. With its help, products are grouped into several main categories. The item group is always indicated when releasing and writing off production costs. It must be the same for the finished product and the materials from which this product is made. Otherwise, the 1C 8.3 Accounting program will incorrectly calculate the cost of finished products. Let's move on to another bookmark.
In the “Materials” tab (12), click the “Add” button (13), select the necessary materials (14) to be written off for production and indicate their quantity (15). Also select the cost item (16), the name of the product (17) and the product group (18). To complete the operation, click the “Record” (19) and “Pass” (20) buttons. Now in accounting there are records on the release of products and the write-off of materials for this release. To check the wiring, press the “DtKt” button (21). The posting window will open.
In the postings we see that manufactured products (22) are reflected in the debit of account 43 “Finished products”. Materials (23) are written off for production as a debit to account 20.01 “Main production”. One document contains transactions for both the production of products and the write-off of materials for the production of these products. This is the difference between a production report for a shift and a demand invoice. 
