Journal of accounting equipment inventory and property. Sample book of material accounting. What laws does it refer to?

On the question asked, it can be judged that all the requirements for maintaining inventory books at the enterprise are already being observed (firmware, page numbering, certification inscription on the back, etc.). It remains to make only a small explanation.

The concept of "inventory" is used in confidential record keepingwhen it is necessary to take into account (identify within the document flow and index) not only the document itself, but also its medium (sheet, form, stapled or stitched multi-page document, format, form, etc. external signs document).

If we are talking about scientific and technical documentation of an industrial enterprise, then the concept of “inventory accounting” includes fixing the composition and information about confidential technical documentation, about stitched documents, documents of dedicated storage and other documents on any medium, not included in the nomenclature of affairs; media (pre-registration documents), as well as cases completed by paperwork (cases with executed documents), accounting journals and file cabinets themselves are put on inventory (list, re-registration by numbers in order). This is necessary for analytical work to protect information:

fixing the initial and working information about the document, its completeness and integrity of all elements;
control the location of documents and access to them by employees of the enterprise;
checking the real availability of documents;
to conduct analytical work on the study and verification of employee awareness with the content of documents.

Accounting of confidential documents, including inventory, is underway centrally security service (office management service or department for working with technical documentation, if they are assigned a specific area of \u200b\u200bwork with relevant confidential documents) and includes the following operations:

indexing documents
initial registration of the initial information about the document, journaling or the formation of card files (databases),
daily verification of the registration of documents and their availability.

At the same time, the serial number of the inventory inventory of the medium is transferred from the journal (card index or database) to the medium / document, which is issued in the upper right corner of the document or its title page (if the document is stitched and has a cover). It is called vulture inventory, since it also briefly fixes the corresponding bar of access restriction by type of secret (degree of confidentiality).

Example 1

Invert Vultures

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And the following information should be recorded in the inventory journal for the types of document carriers:

Example 2

Invert Log

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The above examples of registration of inventory are a summary of the experience of "best practices" and, of course, are advisory in nature. Each enterprise, being the owner of the relevant information and taking measures to protect it, independently regulates the types and methods of identification, registration of documents and accounting of their carriers by type of secret.

The procedure for inventory of carriers can be issued:

as a section in the general instruction on confidential office work;
if there are few confidential documents / documents of limited distribution in the organization, then special Rules for registration and accounting of documents of limited access / limited distribution. In this regulation, depending on the type of document and the issue / direction of the enterprise and by type of secrecy, a section is first drawn up on the inventory procedure of document carriers, and then a section on the registration of documents themselves;
and if we are talking about scientific and technical production documents, the following will be a more constructive and modern way of regulating the inventory used:
- in the production or work instructions, in which the parameters of any production process are set, the implementation algorithm and the corresponding block diagram are clearly distinguished; industry experts, developers of instructions and regulations usually follow this rule;
- in the algorithm and the flowchart of the process, information is analyzed, formalized and regulated, the procedure for documenting it, depending on the type of secret and the media used (paper, electronic, their formats); representatives of the security service and office management service can help regulate these so-called document-oriented components or aspects. Moreover, in practice, it may turn out that confidentiality is not always established and not in any production process;
- in an already formalized procedure for documenting, depending on the type of secrecy (degree of confidentiality), the procedure for inventory recording of information media of documents and the procedure for registration of documents themselves are identified and established separately.

Thus, the inventory of media “fits” into the regulated process for the main production functions of the enterprise due to the clear regulation of the procedure for documenting this process. The solution to this problem is usually included in the area of \u200b\u200bresponsibility of the security service or other unit, which is entrusted with the conduct of confidential office work.

In the “open” paperwork, the inventory management service practically doesn’t apply inventory management, and, by analogy with inventory accounting, the personnel department mainly considers work books and their inserts in the corresponding book of the approved form.

Certain employees (for example, it may be the warehouse manager or the storekeeper) who are responsible for the correct execution of reception and vacation operations must be responsible for the reception, storage, accounting of inventory in the organization. The company may not have the appropriate position, but duties may be assigned to another employee. At the same time, an agreement on full material liability must be concluded with him.

The employee must reflect the presence and movement of a particular product in the relevant primary documents, the forms of which the company is entitled to develop independently. Unified forms of documents can be used and finalized as a model for the development of a document.

Warehouse Log (sample)

If the organization uses the varietal accounting method, then it needs to consider separately the receipt of each type of product. So, the receipt of goods can be reflected in the card of the warehouse account, which contains the quantity of the received goods and the date of receipt separately for each type of goods. As an alternative to using cards in a warehouse, a warehouse register can be filled out. If inventory is maintained using a journal, then for each type of product opens its own separate section. In each section, practically the same information is indicated as in the cards of warehouse accounting.

The inventory book usually contains the following information:

general data: name of organization, structural unit, etc .;
data on the materially responsible employee who is responsible for maintaining the journal;
the place of placement of goods in the warehouse, indicating the cell, shelving;
general characteristics of the goods: grade, brand, size, etc .;
name of product;
the date of making the entry, the number of the entry in order, the data of the document (date and number), which serves as the basis for making the entry;
information about who received or released the goods;
information on income and expense.

Each journal entry is certified by the signature of the materially responsible person with the date of filling. The journal may also include a section reflecting the fact of verification of the information contained in the journal. Usually it includes data on the date of verification, comments or other comments on the fact of verification, data on the inspector.

All pages of the journal should be numbered in order, and the warehouse accounting journal itself is stitched. On the last page, the number of pages should be fixed, there should be a certified signature of the chief accountant and the start date of filling. Below is a sample magazine.

Only the correct organization of the warehouse can guarantee the enterprise the safety of inventories and finished products. For accounting and control to be at the highest level, it is necessary that qualified employees deal with this matter. In this case, it is required to use standard warehouse accounting journals, as well as various forms and cards, as the main documentation.

Qualitatively executed, designed in accordance with the current standard, letterheads and magazines not only allow you to organize primary accounting, but also serve as documents that help ensure order in the warehouse. Certain types of journals are kept in a special way. This applies to documents that reflect the entry of poisonous or harmful substances. Such documentation should be stitched, numbered and certified by the seal. Let us consider in detail which magazines for the warehouse are mandatory, and how they are used.

Types of magazines, name

The choice of a set of magazines for a particular enterprise depends on a group of external factors. First of all, this is the size of the warehouse, the presence of additional premises, such as an attic or basement, the purpose of the warehouse, the frequency of turnover. The journals listed below are not mandatory for all enterprises and warehouses, however, management must take care in advance to acquire the necessary forms in order to avoid future penalties. Consider what types of magazines are:

receipts of raw materials and production materials;
receipt or shipment of finished products;
SGZP and containers;
technical purposes: inspection of containers, acceptance, delivery and inspection of electric forklifts, inspection of rigging, machinery and equipment;
inventory registration;
control of delivery sites;
testing the knowledge of workers who service lifting mechanisms and machines;
accounting of facilities;

Each of these forms has a unified form and complies with the standards that current legislation adheres to.

Destination

The main purpose of this documentation is the use by employees of a warehouse. Employees are required to fill out the initial documentation for any operation conducted at the warehouse related to material assets. Responsibilities of responsible persons include not only the preparation of final reports, but also the regular completion of internal documentation, in particular standard forms and magazines.

The procedure and deadlines for filling out documentation are established by the management of the company and the state. In addition to the journals listed, for processing operations at the warehouse, it is necessary to use such forms as: warehouse certificate, receipt, power of attorney M-2 and M-2a, acts MX-1 and CX-3 and other types of documentation.

Responsibility for filling out the documentation lies with the warehouse manager. The employee must have an idea of \u200b\u200bthe procedure for filling out the necessary registers and enter all the necessary data regularly.

This kind of documentation is necessary for enterprises that are engaged in manufacturing or trading activities. When it is necessary to place raw materials or finished products, as well as goods for sale. Each company chooses the set of documentation that is defined by law.

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If the institution does not have a lot of material values, then it is enough to reflect in accounting their income and further write-offs when worn. use, transfer. That is, it is not necessary to fill out a warehouse journal; keeping records of material values \u200b\u200bis justified if the company has a large stock of tangible assets, and their use implies movement between structural divisions. This approach allows for appropriate control over the safety and intended use of the property of the enterprise.

The head of the organization must appoint a responsible employee who will record the entries in the journal. Typically, these duties are assigned to the storekeeper or to another materially responsible person, for example, a warehouse manager or farm manager.

Document form: which to use

To account for the movement of goods and materials, use a special journal for the issuance of material values, a sample can be developed independently. This right is enshrined in Law No. 402-FZ. Or use the unified forms approved by the Decree of the Goskomstat of the Russian Federation of 09.08.1999 No. 66.

For example, to reflect the receipts of goods and materials, you can use the MX-5 form (OKUD 0335005).

To reflect the consumption of material assets, a different form is used - MX-6 (OKUD 0335006).

In military units, where ammunition, weapons and equipment are kept strictly accountable, a special form is used: material inventory journal form 26.

Based on these unified forms, the institution has the right to independently develop a form that will meet all the specific features of the activity. Such a form should be approved in the accounting policy or in a separate local order.

How to keep a journal

Maintaining an accounting register has its own characteristics:

Entries in the document can only be made by a responsible employee.
Registration is subject to all property of the enterprise, regardless of quantitative, qualitative and cost characteristics.
A responsible employee issues values \u200b\u200bto employees and / or financially responsible persons under signature.
Upon receipt or disposal of goods and materials, information is reflected in the accounting register on the same day.
The final data of the journal for a specific date should coincide with the actual availability of goods and materials.

How to fill

The register of material assets (sample filling) in structure does not differ from ordinary accounting registers. It consists of a title page and pages arranged in a table.

The title page is filled once - when creating a document. The following information is indicated here:

the name of the institution and the name of the structural unit;
the period for which entries are made (month, quarter, year, depending on the number of operations);
information about the position and full name are indicated The person responsible for maintaining the register.

It is acceptable to specify additional information. For example, the type of activity for OKVED, TIN, OKPO, KPP and other registration data.

The tabular part of the document is filled with data on movements of goods and materials:

The number is put in order.
Then the date of the transaction is entered.
The data of the primary document on the basis of which the entry is made is indicated. For example, upon receipt of goods and materials, indicate the number and date of the waybill. Upon disposal - the number and date of the debit, transfer.
Specify the recipient. If this is an employee of the institution, then write down the position and full name, if a third-party company, then indicate the name of the company.
Register the name of goods and materials, the unit of measurement and the cost of the goods, then indicate the quantity and amount based on the issued (received) quantity.

You can download the completed register of material assets for free.

No organization conducts its activities without the use of household equipment and household supplies. These positions are subject to mandatory accounting. In the article we will talk about accounting for inventory and household supplies, give examples of postings.

Inventory and household accounting

Inventory and household supplies can be taken into account both as fixed assets and as inventory. According to paragraph 38 of the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On the approval of the Unified Chart of Accounts for state authorities (state bodies), local governments, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its use ”(with amendments and additions) to fixed assets (OS) include:

tangible property objects with a useful life of more than 12 months (regardless of their value);
tangible property objects are intended for repeated or permanent use on the basis of operational management in the course of the institution’s activities when performing work, rendering services, exercising state powers (functions), and administrative needs of the institution.

According to paragraph 39 of the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n the following cannot be classified as fixed assets:

items serving less than 12 months (regardless of their value);
tangible assets related to inventories;
tangible property objects that are en route or listed as part of incomplete capital investments, finished products, goods.

According to paragraph 99 of the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n, material inventories (MOH) include:

items used in the activities of the institution for a period not exceeding 12 months, regardless of their value;
finished products;
goods for sale;
the following material values, regardless of their value and service life:
fishing gear (trawls, seines, nets, gauges and other fishing gear);
gas-powered saws, delimbers, alloy wire rope, seasonal roads, whiskers and temporary branches of forest roads, temporary buildings in the forest for up to two years (mobile heating houses, boiler houses, pilot workshops, gas stations, etc.);
forest roads subject to reclamation;
special tools and special devices (tools and special-purpose devices intended for mass and mass production of certain products or for the manufacture of an individual order), regardless of their cost; replaceable equipment, devices used repeatedly in the production of fixed assets and other devices caused by specific manufacturing conditions - molds and accessories, rolling rolls, air lances, shuttles, catalysts and sorbents of solid state of aggregation, etc .;
special clothes, special shoes, uniforms, clothing, clothes and shoes, as well as sportswear and shoes in health care, education, social welfare and other institutions;
bedding and bedding (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.) and other soft equipment;
temporary structures, fixtures and devices, the construction costs of which are related to the cost of construction and installation work as part of overhead costs;
container for storing inventory items;
items intended for rental, regardless of their value;
young animals and fattening animals, birds, rabbits, fur animals, bee families, experimental animals;
perennial plantations grown in nurseries as planting material;
building constructions and parts ready for installation (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements; equipment for heating, ventilation, sanitary and other systems (heating boilers, radiators, etc.);
equipment requiring installation and intended for installation. Equipment requiring installation includes equipment that can only be put into operation after assembling its parts and attaching to the foundation or supports of buildings and structures, as well as sets of spare parts for such equipment. At the same time, the instrumentation also includes instrumentation or other devices intended for installation as part of the installed equipment, and other material assets necessary for construction and installation works;
disabled vehicles and vehicles for the disabled;
precious and other metals for prosthetics;
special equipment for research and development work, acquired under contracts with customers to ensure compliance with the terms of the contracts before transferring it to the scientific unit;
special assets. Read also the article: → "".

The term of use of items is determined by one of the proposed regulatory acts:

the legislation of the Russian Federation;
technical documentation;
the conclusion of the organization’s commission on the receipt and disposal of assets.

Inventory and housekeeping entries

Inventory and household supplies can be taken into account both as fixed assets and as inventory. If the property is recorded as an asset, the following transaction is used:

Debit	Credit	Description
D 08	K 60
D 19	K 60	VAT Allocation
D 01	K 08	The value of the fixed asset with the assignment of the inventory number
D 20	K 02	Depreciation of equipment
D 02	K 01	Write-off of depreciation (transfer, disposal, etc.)
D 91.2	K 01	Write-off of residual value

If the property is accounted for as a MOH, the following entries are used upon receipt:

Debit	Credit	Description
D 10.9	K 20	Receipt of property of own production
D 10.9	K 60	Receipt of property (purchase)
D 10.9	K 71	Receipt of property acquired in cash
D 10.9	K 75	The receipt of property received through the contribution of the founders
D 10.9	K 91	Receipt of property as a gratuitous receipt

When decommissioning the MOH, the following entries are used:

Debit	Credit	Description
D 20	K 10.9	Inventory decommissioned into main production
D 23	K 10.9	Inventory written off in auxiliary production
D 91.2	K 10.9	Inventory deducted upon gratuitous transfer
D 94	K 10.9	Inventory decommissioned during theft, damage
D 99	K 10.9	Inventory decommissioned due to natural disaster

Card accounting inventory and household supplies

This form of accounting applies to property:

with a service life of not more than 12 months;
worth no more than 2,000 rubles.

For each group of property objects having the same value and purpose of purpose, one card is opened:

Property Group	Explanation
General purpose tools and fixtures	Cutting, bench fitting, universal measuring instruments and devices, etc.
Special tools and accessories	Tools, molds, etc.
Production inventory	Work tables, workbenches, racks, cabinets, bedside tables, etc.
Household supplies, telephone sets, fire fighting equipment	Office furniture - cabinets, tables, chairs, etc.
Other inventory	Dining utensils and appliances, equipment for cultural events, sports equipment, etc.

The front side of the Card form № 423-APK contains the following information:

name;
inventory numbers of objects;
location of objects;
useful life;
initial cost at the time of commissioning.

The reverse side of the Card form № 423-APK contains the following information:

write-off operations;
values \u200b\u200breceived from liquidation in accounting accounts.

In order to preserve the inventory and household equipment, the availability is accounted for on the off-balance account 013 “Inventory and household equipment for responsible use”.

The card is filled out in a single copy, based on the primary documents upon arrival and retirement of inventory and household supplies.

Errors when filling out the inventory card and household supplies

When filling out the card form No. 423-APK, it is necessary to avoid errors that may occur when accounting for property:

invalid inventory number
incorrect useful life
incorrect accounting operations to write off objects, etc.

Accounting of inventory and household supplies in a pharmacy

The pharmacy organization mainly uses inventory and household items, taken into account as material inventories:

household supplies, telephone sets, fire fighting equipment;
special tools and devices (measuring equipment, etc.);
special clothes and special shoes; other

Ways of receipt of property in a pharmacy organization:

purchase (waybill, cash register warrant);
gratuitous admission (act on acceptance of materials);
contribution of the founders (Protocol on the introduction of assets and coordination of value).

The initial cost of the MOH when they are put into operation is paid off in one of the following ways:

Way	Explanation
Linear	The cost of the MOH, depreciation rate, useful life are taken into account.
Write-off of the value in proportion to the volume of production (work)	The quantity of products (works) that are produced using the MOH is taken into account: the ratio of the cost of MZ to the estimated volume of production for the entire useful life is taken
Percentage	· 50% of the prime cost is accrued upon the transfer of the MOH to operation, 50% on the disposal of the MOH; · 100% of the cost is accrued during the transfer of the MOH when the MH is transferred into operation.

Items of low value, the value of which is less than 1/20 of the established limit, are written off to the costs of circulation without depreciation.

Accounting for inventory and household items in a budget institution

In a budgetary institution, inventory and household equipment are kept both as fixed assets and as material inventories. The institution independently decides how to take into account the property received, based on regulatory acts or the conclusion of a commission on the receipt and disposal of assets.

Under the inventory and household accessories are understood:

furniture;
communication tools (telephone, fax machine, etc.);
cleaning equipment;
household, lighting;
fire-fighting equipment;
tool;
hygiene products;
stationery;
kitchen equipment.

The method of writing off property is mandatory reflected in the accounting policy of the institution, but, in general, the accounting of inventory and household supplies is no different from the accounting of the Ministry of Health and OS.

Accounting of inventory and household supplies at the hotel

In the hotel service, great attention is paid to inventory and household supplies, as almost all the equipment of hotel complexes is made up of inventories that require quality accounting (both timely acquisition and timely decommissioning):

bed dress;
furniture;
tableware;
appliances;
personal hygiene products;
cleaning products;

Examples of inventory and household accessories

ABV LLC purchased workstations worth 2650 rubles / pc. in the amount of 8 pcs. Total, 21,200 rubles were paid, including VAT of 3,816 rubles. The costs for the purchase of tables are recorded in the costs and reflected on the off-balance account 012.

The wiring is as follows:

Wiring		Amount	Explanation
D 08	K 60	17384,00	Receipt of property (purchase)
D 19	K 60	3816,00	VAT Allocation
D 68	K 19	3816,00	VAT deductible
D 26	K 10.9	17384,00	Costs included in costs
D 01	K 08		Assigned inventory number
D 012		17384,00	Tables transferred to operation

Tax accounting of inventory and household supplies

In tax accounting, property is reflected in terms of fixed assets, or in terms of material costs. To determine the value as fixed assets - the same criteria apply as in accounting. If values \u200b\u200bare recognized as property, plant and equipment, costs are transferred through depreciation. In case of non-recognition of values \u200b\u200bas part of depreciable assets - are written off as material costs.

Heading “Questions and Answers”

Question number 1. Our organization acquired an elbow faucet for a medical office worth 1200 rubles. Consider it as an OS or MOH?

You need to find out the useful life of the mixer. This information can be obtained from technical documentation or determined independently by your organization. If the period of use is more than 12 months - consider the mixer on fixed assets, if less than 12 months - on inventories.

Question number 2. Preschool educational institution acquired toys worth up to 100 rubles each. Can I write them off right away?

You have the right to write off low-value property by accruing 100% of the cost when transferring them to operation.

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