In the course of the organization's activities, it is almost impossible to do without the acquisition and use of various household supplies, inventory and tools. The tool can be either ordinary, household, for minor repairs (for example, a set of wrenches, screwdrivers), or more expensive - to perform specific tasks.
In accounting, tools and household supplies can refer to both inventories and fixed assets. This is influenced, in particular, by their cost and useful life. The procedure and methods for writing off the value of property as expenses should be fixed in the accounting policy of the organization.
The number of necessary and used tools will vary depending on the scope of the company, the number of premises (warehouses, workshops, etc.), the number of employees. However, even in small companies it is necessary to organize the accounting of the available tool.
The journal of accounting and issuance of the tool can be purchased at ready-made in the printing house. Usually, finished magazines look like this: a title page, the main part, designed in the form of a table. However, the company has the right to develop the form of the document on its own, reflecting in the document additional necessary information, taking into account the characteristics of the activity, or, conversely, simplify the maintenance this document and provide columns for filling in the most necessary information. The head of the company independently decides in what form to keep records of the tool used in the company (purchase a ready-made journal with the necessary design or develop your own document form).
Do not include many fields in the inventory log to reflect information and complicate its completion. Do not forget about the main function that the journal should perform - accounting for the available and issued instrument. Let's take a closer look at what information needs to be reflected in the journal, how to properly issue the journal, who should be responsible for the design of the document and its safety.
Tool log (sample)
If the instrument is accounted for in the organization using a journal, then it is advisable to determine the employee who will be responsible for filling it out and keeping it. Such an employee can be, for example, a storekeeper or warehouse manager.
The title page of the journal may include the title of the document, the name of the company, and the start and end date of the journal. The main part of the document is drawn up in the form of a table. The tool log usually contains the following information:
- Sequence number of the record;
- Name of the tool that was issued to the employee, its inventory number;
- Tool characteristics: model, brand, technical features;
- Number of instruments issued;
- Full name of the employee to whom the tool was issued (in addition, you can reflect information about structural unit, location - depends on the size of the company and the number of employees working in it);
- The date the instrument was issued;
- Signature upon receipt of the instrument or its delivery (a separate field for notes can be provided).
The tool log must be numbered and stitched. The number of sheets that the journal contains must be recorded on the last page. In addition, on the last page of the journal, it is necessary to put the certifying signature of the head and the seal of the organization (if any).
,888.02kb.
| Inventory number | Name | Quantity | Date and number of the write-off act | Note |
| 1 | 2 | 3 | 4 | 5 |
Appendix 6 (to clause 1.12)
APPROVED
Goskomnefteprodukt of the USSR
The log of checking the state of labor protection
| Check date | Identified shortcomings | Measures to eliminate them | Responsible for execution | Deadline | Position of the inspector, last name, first name, patronymic | mark responsible employee on the implementation of the event | Note |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
Annex 7 (to clause 1.12)
APPROVED
Goskomnefteprodukt of the USSR
Visit and inspection log gas station officials persons
| Position, surname, name, patronymic of the person conducting the inspection | Object of inspection | Date of inspection | Comments and suggestions | Deadline for elimination of deficiencies | Measures taken to eliminate deficiencies | Date, signature of the corrector |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
Appendix 8 (to clause 3.13)
Gas station N ____________________________________________________________________________
(oil depot, plant, management)
"____ " ___________________
Act on cleaning the tank and checking for tightness
Base:
Compiled by a committee composed of:
Chairman
Commission members:
We drew up this act in that they carried out an internal technical inspection __________________ after stripping from under __________________
Oil product
for filling _________________________
Oil product
Residue removed from tank before stripping
In the amount of ____________ kg.
Oil product
The quality of the work performed _______________ meets the requirements of GOST 1510-84,
the tank after stripping is tested for tightness.
Commission Chairman
Commission members
Annex 9 (to clause 5.24)
Front side
ID cover template
for the right to sell petroleum products
in cash
Certificate for the right to sell petroleum products
in cash
Continuation of appendix 9
Territorial (regional) Vehicle brand ____________________________
Department of the State Committee for Petroleum Products of the Union Republic SSR State room__________________________
Registration number car_______________
Certificate N__________ State number of the trailer __________________
Surname ____________________________________________ Trailer registration number _________________
Patronymic ____________________________________________ Belonging to the oil depot, plant,
Place of work ________________________________________ Petrol station administration ____________
Job title___________________________________________ _____________________________________________
______________________________________________
Date of issue of the certificate
Certificate validity period
Signature: Head of the territorial (regional) department of the state petroleum product committee of the union republic
Note. In the absence of territorial division, the certificate is signed by the Deputy Chairman of the State Oil Committee of the Union Republic
ACT N__________
acceptance (delivery) of petroleum products through the pipeline to petrol station
From "___" _______________________ 19___
We, the undersigned, are the commodity operator of the tank farm ___________________ and the tanker
(Full Name)
Gas station N _____ _____________________________________ in the presence of a representative of the administration of the tank farm _______________________
(Full Name)
Made a pumping
(position) (surname, name, patronymic)
oil products from the tanks of the oil depot to the tanks of the gas station in the following quantity:
Continued app.10
| oil product, | Measuring indicators in gas station tanks | Density | Actual | Weight | Actually |
||||||||
| start and end of transfer | Tank number | level, mm | volume, l | corrections, l | oil product, g / cm 3 | temperature, °C | oil product, kg | accepted (delivered), kg |
|||||
| general | including water | Total | including | for correction, +, - | to tank slope +, - | net volume of oil product | |||||||
| water | oil product | ||||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| Petrol: | |||||||||||||
| before pumping | |||||||||||||
| after pumping | |||||||||||||
Total oil products _____________________________________________
(number in words)
Passed by ___________________ Accepted by _____________________ Representative of the administration of the tank farm ___________________
(signature) (signature) (signature)
Annex 11 (to clause 9.13)
APPROVED
Goskomnefteprodukt of the USSR
Journal of accounting for readings of total meters of fuel dispensers dispensing
oil products to individual owners
| the date | Watch | Total counters | Last name, first name, | Full Name |
|||
| work | fuel dispenser number, brand of gasoline | fuel dispenser number, brand of gasoline | fuel dispenser number, brand of gasoline | fuel dispenser number, brand of gasoline | middle name of the tanker who took the meter readings | an official carrying out a periodic or unannounced inspection of gas stations |
|
Annex 12 (to clause 11.8)
Not a single 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.
Accounting for inventory and household supplies
Inventory and household supplies can be accounted for both as fixed assets and as inventories. According to paragraph 38 of the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts accounting for organs state power (government agencies), organs local government, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its use ”(with amendments and additions) fixed assets (OS) include:
- material objects of property with a service life of more than 12 months (regardless of their cost);
- material objects of property are intended for repeated or permanent use on the right operational management in the course of the activities of the institution when it performs work, provides services, exercises state powers (functions), and manages the 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 that serve less than 12 months (regardless of their cost);
- material objects of property related to material reserves;
- material objects of property that are in transit or included in the composition of unfinished 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, inventories (MZ) 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 cost and service life:
- fishing gear (trawls, nets, nets, nets and other fishing gear);
- gasoline-powered saws, loppers, floating rope, seasonal roads, mustaches and temporary branches of logging roads, temporary buildings in the forest with a service life of up to two years (mobile heating houses, boiler stations, pilot workshops, gas stations, etc.);
- forest roads subject to reclamation;
- special tools and special fixtures (tools and fixtures for special purposes intended for serial and mass production of certain products or for the manufacture of an individual order), regardless of their cost; interchangeable equipment, attachments to fixed assets that are reusable in production and other devices caused by specific manufacturing conditions - molds and accessories to them, rolling rolls, air tuyeres, shuttles, catalysts and sorbents of a solid state of aggregation, etc.;
- special clothing, special shoes, uniforms, clothing, clothing and footwear, as well as sportswear and shoes in health care, education, social security and other institutions;
- bed linen and bedding (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.) and other soft inventory;
- temporary structures, fixtures and devices, the construction costs of which are included in the cost of construction and installation works as part of overhead costs;
- container for storage of inventory items;
- items intended for rental, regardless of their value;
- young and fattening animals, poultry, rabbits, fur-bearing animals, bee colonies, experimental animals;
- perennial plantings grown in nurseries as planting material;
- building structures 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 that requires installation includes equipment that can be put into operation only after assembling its parts and attaching it to the foundation or supports of buildings and structures, as well as sets of spare parts for such equipment. At the same time, the equipment includes control and measuring equipment or other devices intended for installation as part of the installed equipment, and other material assets necessary for construction and installation work;
- disabled equipment and vehicles for the disabled;
- precious and other metals for prosthetics;
- special equipment for research and development work, purchased under contracts with customers to ensure the fulfillment of the terms of the contracts before transferring it to the scientific division;
- material values of a special purpose. Read also the article: → "".
The period of use of items is determined by one of the proposed regulations:
- the legislation of the Russian Federation;
- technical documentation;
- the conclusion of the commission of the organization on the receipt and disposal of assets.
Postings for accounting inventory and household supplies
Inventory and household supplies can be accounted for both as fixed assets and as inventories. If the property is accounted for as fixed assets, the following posting 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 is determined with the assignment of an inventory number |
| D 20 | K 02 | Equipment depreciation |
| D 02 | K 01 | Depreciation write-off (transfer, disposal, etc.) |
| D 91.2 | K 01 | Residual value write-off |
If the property is accounted for as a fixed asset, the following postings 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 purchased for cash |
| D 10.9 | K 75 | Receipt of property received through the contribution of the founders |
| D 10.9 | K 91 | Receipt of property as a gratuitous receipt |
When writing off the MOH, the following postings are used:
| Debit | Credit | Description |
| D 20 | By 10.9 | Inventory written off to main production |
| D 23 | By 10.9 | Inventory written off to auxiliary production |
| D 91.2 | By 10.9 | Inventory deducted upon gratuitous transfer |
| D 94 | By 10.9 | Inventory decommissioned due to theft, damage |
| D 99 | By 10.9 | Inventory scrapped due to natural disaster |
Inventory and household supplies card
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, one card is opened:
| Property group | Explanation |
| General purpose tools and fixtures | Cutting, metalwork and assembly, universal measuring instruments and fixtures, etc. |
| Special tools and fixtures | Tools, molds, etc. |
| production inventory | Work tables, workbenches, racks, cabinets, bedside tables, etc. |
| Household supplies, telephones, fire-fighting equipment | Office furniture - cabinets, tables, chairs, etc. |
| Other inventory | Tableware and cutlery, inventory for cultural events, sports equipment, etc. |
The front side of the Card form No. 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 No. 423-APK contains the following information:
- write-off operations;
- values received from liquidation on accounting accounts.
In order to preserve inventory and household supplies, availability is recorded on off-balance account 013 “Inventory and household supplies for responsible use”.
The card is filled in in a single copy, based on the primary documents for the arrival and departure of inventory and household supplies.
Errors when filling out the inventory and household supplies accounting card
When filling out the card form No. 423-APK, it is necessary to avoid errors that may occur when accounting for property:
- incorrect inventory number;
- incorrectly determined useful life;
- incorrect accounting operations for write-off of objects, etc.
Accounting for inventory and household supplies in a pharmacy
AT pharmacy organization mainly used inventory and household supplies, accounted for as inventories:
- household accessories, telephones, fire-fighting equipment;
- special tools and devices (measuring equipment, etc.);
- special clothes and special footwear; others
Ways of receipt of property in the pharmacy organization:
- purchase (consignment note, outgoing cash warrant);
- gratuitous receipt (certificate of acceptance of materials);
- contribution of the founders (Protocol on the contribution of assets and the harmonization of value) .
The initial cost of the fixed assets upon their transfer into operation is repaid in one of the following ways:
| Way | Explanation |
| Linear | The cost of fixed assets, depreciation rate, useful life are taken into account |
| Write-off of cost in proportion to the volume of products (works) | The quantity of products (works) that is produced using the MZ is taken into account: the ratio of the cost of the MZ and 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 MZ into operation, 50% - upon disposal of the MZ; · 100% of the prime cost is accrued upon the transfer of the MH 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 distribution costs without depreciation.
Accounting for inventory and household supplies in a budgetary institution
AT budget institution Accounting for inventory and household supplies is carried out both as fixed assets and as inventories. The institution independently decides how to take into account the received property, based on regulations or the conclusion of the commission on the receipt and disposal of assets.
Under inventory and household supplies are understood:
- furniture;
- means of communication (telephone, facsimile, etc.);
- cleaning equipment;
- household, lighting devices;
- fire-fighting equipment;
- tool;
- hygiene products;
- stationery;
- kitchen equipment.
The method of writing off property in without fail is reflected in the accounting policy of the institution, but, in general, accounting for inventory and household supplies is no different from accounting for the Ministry of Health and OS.
Accounting for inventory and household supplies in the hotel
In the hotel service, great attention is paid to accounting for inventory and household supplies, because almost all equipment hotel complexes make up inventories that require high-quality accounting (both timely acquisition and timely write-off):
- bedding;
- furniture;
- tableware;
- Appliances;
- personal hygiene products;
- cleaning products;
Examples of accounting for inventory and household supplies
LLC "ABV" purchased work tables worth 2650 rubles / piece. in the amount of 8 pcs. In total, 21,200 rubles were paid, including VAT of 3,816 rubles. The costs for the purchase of tables are taken into account in expenses and reflected on the off-balance account 012.
The wiring is as follows:
| Wiring | Sum | 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 accepted for deduction |
| D 26 | By 10.9 | 17384,00 | Costs included in expenses |
| D 01 | K 08 | Assigned inventory number | |
| D 012 | 17384,00 | Tables put into operation | |
Tax accounting of inventory and household supplies
AT tax accounting property is reflected in the part of fixed assets, or in the part of material expenses. For determining value as fixed assets, the same criteria apply as in accounting. If valuables are recognized as property, plant and equipment, the costs are transferred through depreciation. In case of non-recognition of valuables as part of depreciable funds, they are written off as material expenses.
Rubric “Questions and answers”
Question number 1. Our organization purchased an elbow mixer for medical office worth 1200 rubles. Consider it as an OS or MZ?
You need to find out the useful life of the mixer. This information can be obtained from technical documentation or to determine independently by your organization. If the period of use is more than 12 months - take into account the mixer on fixed assets, if less than 12 months - on inventories.
Question number 2. preschool educational institution purchased 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 putting them into operation.
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The unit of account in the economy is an economic entity. In other words, manufacturing enterprise or commercial firm. Forms of accounting in the company are standardized. This rule also applies to the maintenance of special journals for recording the movement of material assets.
Tools and inventory - the property of an economic unit, which must be separated from the property of participants and accounted for in accordance with all the rules. The register of accounting and issuance of the tool is designed to reveal all the operations that have been carried out with items since they were purchased.
If we talk about industries, then the sample log of the instrument does not have a specific industry form. This suggests that the manager himself makes the decision in what form to keep records of the tool used in the company. The main thing is that the document contains all the details.
Mandatory details in the instrument movement accounting document
It is possible to modify the graphs, but within the limits of the basic legal requirements for primary documents. This means that the instrument journal must contain the following fields:
- Numbering in order of completion in order
- Tool identification
- Indication of its type/brand/parameters
- Location/issuance of the instrument
Additionally, a “Note” column may be provided, in which the storekeeper indicates reference information that will help him understand exactly where and what tool is located.
Sample Inventory Log
Household supplies and inventory are in all companies, and, therefore, they must be properly taken into account. It is important to understand that items can be taken into account both as part of fixed assets and as materials. Such a rule is prescribed by Order 157n of the Ministry of Finance of the Russian Federation of December 01, 2010 and instructions for using the document.
When attributing inventory to the main assets of the company, you should look at whether the property meets the criteria of PBU 6/01 and the restrictions of clause 39 of the above order. According to the norms, items with a service life of up to 12 months cannot be OS, even if they are very expensive. In any case, regardless of the inventory accounting option, you will need a journal.
Inventory logging rules
The head is obliged by a special order to appoint a responsible employee for filling out this document. He is also responsible for the safety of the forms. Moreover, the document is assigned its own inventory number.
PLEASE NOTE: The inventory log must be kept for 45 years.
Before starting record keeping:
- Stitch all sheets of the magazine
- Attach the journal with a signature and seal
- Number all pages
- Specify the start date of the document
It is not necessary to do all the preparatory procedures yourself. You can order the magazine immediately with ready-made firmware and numbering of the pages of the book.
How to Protect Magazines from Moisture and Contamination
When choosing a form for purchase, pay attention to its cover, because it will take several decades to store the book. So, it must be reliably protected from dust and getting wet. The lamination procedure or the presence of a factory cover made of durable plastic will do a good job with this task.
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