Why act on writing off filling materials?

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All companies and firms acquire, come to the warehouse and then spend the materials for various needs.Here are made the relevant documents:

1. If the warehouse systematically released materials unit to perform work and services that are made out of limit-fence card.For example, cement or bricks at a construction site, flour or sugar in the culinary shop.

They filled in a month, in two copies, one remains in stock, and the second - at the financially responsible person in the department or division of the company.At the end of the month the card is transferred to the accountant to arrange disposal of materials.

2. If the materials are dispensed one-time fee, then issued a demand for release of materials or overhead.For example: spare parts in the workshop, office stationery.

When a write-off of materials, an accountant makes wiring in the program, pointing to the loan account 10 (materials), and debit - account costs:

  • administrative expenses in the office
  • on primary production (20) to the shop where the products are manufacturedCompany
  • on auxiliary production (23) in the unit, which conducted additional work
  • when shortages identified in the inventory
  • on the basis of acts of rejection in retail outlets
  • when you make a trade markdowns, when writing off shrinkage

Act for withdrawalmaterials states the fact of disposal, drawn up on the basis of primary documents and signed by the Commission.In accounting consumption of materials is accounted for in monetary terms.But the company they come in different parties at different times and not at the same prices.Therefore, there are several methods of writing off:

1. the weighted average cost method - the most used in practice.To do this, consider the total cost of the material received at the warehouse and their total number.Then calculated the average cost per unit, which is multiplied by the number of discarded materials.

2. FIFO method when the first write off the first batch of material, and then the next, as they arrive at the warehouse.

3. LIFO method in which initially blamed the latest batch of material, and then their first arrival.The total amount of write-offs will be higher than previous methods.This method is rarely used, for example, in construction.

4. The method of identification, which is used even less, because time-consuming.It is used when the write-off of materials such as gems in jewelry shop, exclusive products in elite company, individual orders.Write-off is carried out by the unit cost of the material, because each dress is obtained in a single copy, and gems have their own value and the characteristic composition.

When filling materials for the cancellation of the act indicate its number, date, name of materials, unit, quantity, price, total amount, storage, write-off and the cause of the expense costs.Sign acts commission of three, indicating the position and name.It is alleged act of the director and stamped.Act for withdrawal signs and material and responsible person, but a member of the Commission he is not.

accounting records wiring: D (by cost), K (by materials).

In construction for each object manager or foreman for a year is the documentation compiled projects, cost estimates for the renovation and expansion of the facility, installation or a new construction.Form 29 (write-off of materials) reflect the actual cost of construction and production standards.

Before construction TVET organization fills in the first section of the form 29 indicating the standards necessary materials, and the foreman writes in the same volume of work performed.The second section foreman reflect the actual cost of materials in the construction and compares them with the production standards.

during construction and installation works superintendent accountable for the actual consumption of materials and cost overruns on a monthly basis, with the reasons in the explanatory memorandum.

his report, he provides each month to the accounting and VET.After verification and approval by the construction, shape foreman returned to fill it to the next month.The basis in completing the forms 29 are the source documents: waybills, KS-6, which keeps records of work performed, local and general norms of material consumption in the building.

construction companies write off material has certain peculiarities.Pick a card that is issued in triplicate, has information on the amount of materials needed, for incoming materials upon and planned standards.The information is displayed on a monthly basis and the remainder at the end of the year for each type of material (sand, concrete, roofing materials) and for each type of works (finishing works, engineering services) separately.

Analyzing completion sheet, material reports, form 29, the design and estimate documentation, accounting together VET and preparing acts of the cancellation of that commission members sign and approve the first head of a construction company.