1c goods are written off from the warehouse. Receipt and write-off of inventory items

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 office supplies, spare parts and production materials;
• what to do with low-value consumables;
• what document is used to write off materials from use?

Let's look at the write-off of materials in 1C 8.3 using the example of stationery classified as general business needs.

• paper “Snow Maiden” - 30 pcs.;
• hole punch - 3 pcs.;
• calculator - 3 pcs.

How to write off materials as general business materials is needed in 1C 8.3. Complete the document Request-invoice :

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

On the tab Materials indicate the inventories transferred to the needs of the organization and their quantity:

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

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

• Cost account, on which costs accumulate. In our example, costs will be taken into account as part of general business expenses according to accounting, since materials are written off for general business needs.
• Cost division , into which materials are released.
• Cost item , according to which costs will accumulate from Type of consumption - Material costs.

Postings according to the document

The document generates transactions:

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

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

Cost adjustment is carried out automatically when performed in the section Operations - Closing the period - Closing the month.

Adjustment of the moving cost to the weighted average cost is carried out only in cases where there are receipts for disposed inventories within a month after their disposal.

The document generates the posting:

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

Nuances: write-off of spare parts

Account 10.05 “Spare parts” takes into account spare parts for repairs and replacement of worn-out parts of machines and equipment.

How to write off spare parts in 1C 8.3? Similar to how general business materials are written off: with a document Request-invoice .

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

If spare parts are used to correct 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 consumption Expenditures - other expenses, because the costs of maintaining official transport are taken into account as part of other (indirect) expenses in the Tax Code (Clause 11, Clause 1, Article 264 of the Tax Code of the Russian Federation).

Nuances: write-off of materials during construction

Postings according to the document

The document generates transactions

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

Write-off of materials for production

There are several ways to write off materials for production:

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

Request-invoice

Document Request-invoice used if materials are written off in total quantities into production, without dividing them into a specific output.

The organization produces women's shoes.

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

Accounting is carried out using subaccount Products On account . When calculating the cost, the planned cost of finished products is used.

The organization’s accounting policy for accounting and accounting regulations establishes a method for writing off materials at average cost.

Complete the document Request-invoice In chapter Warehouse - Warehouse - Requirements-invoices.

If you use subconto Products on the account, then uncheck Cost account on the “Materials” tab . This analytics can only be completed on the tab Cost account .

• on the tab Materials indicate information about the materials used, their quantity, and account;
• on the tab Cost account fill in:
  • Cost account- account “Main production”, i.e. an account that records direct costs related to the production of products;
  • Nomenclature groups - type of product, in our example Wimen's shoes;
  • Expenditures - cost item Type of consumption in NU - Material costs;
  • Products - finished products, for the production of which materials will be used.

Postings according to the document

The document generates transactions:

• Dt Kt 10.01 - the cost of materials is written off as production costs using the method On average.

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

Shift production report

Let's look at the nuances of writing off materials when choosing.

On January 23, women's sandals “Kate” were produced (1,000 pairs). Materials are written off for 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 immediately at the time of production (production release).

Reflect the release of the GP in a document Shift production report In chapter Production – Product Output – Shift Production Reports.

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

In this document, materials are written off on the tab Materials. If you filled in the tab Products Count Specifications , then by button Fill tab Materials will be automatically filled in with data on the materials used, their quantity, accounting accounts, cost item, product and item group.

If you don’t keep track of product costs, but in subconto Products not deleted, then the column Products will fill automatically and must be cleared manually.

Postings according to the document

The document generates transactions:

• Dt 43 Kt - products are capitalized;
• Dt Kt 10.01 - the cost of materials is written off as production costs using the method On average.

If within a month after the write-off of materials there are still more of them arriving at the warehouse, then the calculated cost when writing off the inventory at the end of the month.

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

In this article we will talk about writing off goods in 1C. Write-offs can be made based on the results of the inventory or without reference to it.

In order to write off materials in 1C: Accounting 8, you need to select the menu item:

Warehouse -> Write-off of goods.

In the 1C: Integrated Automation 8 program, you need to switch the interface to Full.

Then select the menu item:

Documents -> Inventory management -> Write-off of goods

In the list form that opens, click on the button with a plus sign located on the top panel. In the created document we fill in the details of the organization, warehouse, in a complex configuration we put all 3 checkboxes (accounting, tax and management accounting). If the document is entered based on the inventory generated the day before, then select the inventory document in the appropriate field.

You can fill out the table part different ways. If an inventory document is specified, then you can click the Fill -> Fill in inventory button and those items from the base document, but with which discrepancies are identified, will be automatically inserted into the table.

If inventory has not been carried out, then you can manually add rows to the table by clicking on the plus sign and selecting them from the item directory, but I recommend using a more convenient method - the “Selection” button. After clicking on this button, a panel appears on the side, in the topmost field of which you need to select “By item balances”.

Now at the bottom of the panel you can see a list of items and its balance at the warehouse selected in the document. Writing off goods in this way is more convenient than constantly checking the quantity with the balance sheet.

To add a product to the table, you just need to click on it and indicate the quantity.

You also need to specify the correct accounting accounts for each item in the item, then you can post the document. Postings are generated in the debit of account 94.

To write off work clothes, inventory, fixed assets for other reasons, the 1C 8.3 Accounting program provides another mechanism.

The scheme for writing off materials for production and how to write off damaged materials in 1C 8.3 Accounting 3.0 is discussed in the article ““.

Step 1. Entering the document Write-off of goods

The document is located in the section Warehouse – Inventory – Write-off of goods:

In practice, to be able to write off inventory items, it is necessary to identify the fact of shortage or damage. Without an inventory, it will not be possible to write off goods, and the tax authorities will not agree with this.

Inventory is carried out in the manner reflected in clause 27 Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n, and Accounting policy organization and is documented Inventory of goods. It reflects the actual presence of values ​​in comparison with those reflected in accounting, and then, based on these results, either or write-off of goods is created.

For more information on inventory rules, watch our video:

Let's look at how the document Write-off of goods is created in 1C 8.3:

• or entered based on inventory:

This method will allow you to avoid frequently occurring errors in 1C 8.3 when specifying Warehouse, accounting accounts goods when the user manually enters data.

• Or it is created manually. In this case, you need to select in the Inventory field required document. By clicking the Fill – Fill in inventory button, the document will be filled in with goods for which a shortage has been identified:

Step 2. Print the document Write-off of goods

After posting the document Write-off of goods in 1C 8.3, it is available printed form TORG-16 (unified form):

Let's look at a sample of filling out TORG-16 in 1C 8.3. The following information is printed in the document:

• About the organization;
• About written-off goods;
• Reason for write-off - if you enter it in the Reason field:

The remaining data in 1C Accounting 3.0 (8.3) must be filled out manually:

• Reason for write-off;
• Members of the commission;
• Financially responsible person:

You can also print the Write-off Act using the form developed by 1C in the Accounting 3.0 database:

After posting the document Write-off of goods in 1C 8.3, the cost of written-off goods from the accounts on which inventory items were recorded (10.41, etc.) is debited to account 94:

Literally in the list of Art. 170 of the Tax Code of the Russian Federation there is no case of disposal of goods, inventory items. Accordingly, the conclusion suggests itself that when material assets are disposed of in this way, VAT cannot be restored. However, sometimes regulatory authorities insist on this. If the organization is of the same opinion, then in 1C Accounting 3.0 you can restore VAT on retired inventory items using the Accrual Reflection document.

In the future, writing off expenses from shortages from account 94 in 1C Accounting 8.3 is not automated and is carried out Manually entered transaction, depending on a number of circumstances:

• Reason for shortage/damage;
• Does the identified amount of shortage/damage exceed the norms of natural loss (established by line ministries and departments by type of goods and materials);
• Have those responsible for the shortage/damage been identified?

Study the features of reflecting operations on the movement of materials in 1C 8.3: basic documents, accounting accounts, methods of writing off materials in accounting and accounting records in the module.

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Below are shown the options for writing off goods from the warehouse in 1C 8.3.

What are the reasons for writing off goods:

1. Damage to goods. Shortage of goods. Defective goods. Damaged or lost products must be written off and the amount written off must be taken into account for deduction from financially responsible persons. This also includes writing off defects in trade. To arrange this type of write-off, the program has a block “Write-off of shortages of goods”.
2. Write-off of inventory items/operation. As a result of write-off, trade and material assets are removed from the register, but materials that were transferred for operation are listed on the balance sheet account. They can either be permanently written off or returned to service by completing the necessary documents.
3. Free transfer of goods or write-off for internal consumption.

How to write off damaged goods

Having carried out an inventory and identified shortages, damage to goods or defective goods, they are written off as losses. To reflect such write-off operations in 1C ERP, the document “Write-off of shortages of goods” has been developed.

To create a new document in which you can write off damaged goods, go to the “Warehouse and Delivery” subsystem and select “Create/Write off shortages of goods” in the command panel.

Fill in the key fields: organization, expense items, list the item you are writing off.

The selected expense item is a key field in the document. It is according to the expense item that the rules for displaying the operation, distribution methods, and other indicators are configured.

Write-off of inventory items in 1C ERP for expenses

This type of write-off of goods is documented using the document “Domestic consumption of goods/Write-off as expenses”. Also in the same document additional expenses are drawn up, including initial cost fixed assets.

To create this document, go to “Warehouse and delivery”, there click on “Internal documents (all)” and in the form that opens select “Create”. In the context window, select “Domestic consumption of goods” and “Write off as expenses”.

In this document, you indicate the expense item line by line, and, if necessary, specify the item write-off account.

Transfer of commercial and material assets into operation

To transfer inventory items into operation, use the posting document “Internal consumption of goods”, with the type of operation – “Transfer into operation”.

Working with the document is similar to that presented above, with the difference in the choice of business transaction. When you select “Transfer into operation”, additional fields open for filling - the materially responsible person and the category of operation. When the document is reflected in accounting, inventory items are written off and accounting for such materials is further maintained in the off-balance sheet account MTs.04.

As you can see, 1C ERP has a comprehensive set of tools necessary in the process of writing off goods and materials. At the same time, working with the software is simple and straightforward.

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 consider step by step instructions for write-off by first creating the “Inventory of goods” document, since this option also includes manual creation of 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: