Check that there are no entries in the RAUZ registers

To my great surprise, the entered document “Adjustment of register entries” was found in the database, in which, apparently out of ignorance, movements were made in the RAUZ registers, not much - just a few entries. These movements were not reflected in any way in the current mode of operation, since they were not related to the batch accounting used, however, they would interfere with the transition to RAUZ. The problem was solved by reversing the register entries, since the document belonged to a closed period.

Errors in batch accounting registers

When testing the transition to RAUZ, errors were found in the database in the register “Consignments of goods in warehouses (managed accounting)”:

1. “Hanging” amounts without quantity.

As a result of incorrect operation of the program, in cases where products were returned from the buyer in the same month in which they were produced, “stuck” amounts were formed on the remainder of the register - both negative (little) and positive (many). There are no quantities on the balances, but the amounts are hanging.

These amounts were not taken into account in any way when calculating management costs during batch-by-batch calculations. They just hung there, increasing the total balance. You could see them by generating the “Batch Statement” report in the Management Department with grouping by capitalization documents and selection by zero quantity. It was decided to write off these amounts.

2. Balances closed to zero without taking into account any grouping and having +/- taking it into account.

For unknown reasons, balances were found in the register that were closed to zero if the report was generated without a section based on the capitalization documents. When generating a report grouped by capitalization documents, it was clear that some batches had negative balances, while others had positive balances.

To eliminate this error, processing was used that generated a document adjusting register entries, thereby correcting register movements. The treatment was used immediately before the transition to RAUZ.

3. Remains of inventory items not reflected in regulated accounting

There were balances of inventory items hanging in the warehouse without amounts that were not reflected in the regulated accounting. These inventory items were capitalized by a receipt order, but the receipt of goods and services has not yet been made. This is a normal situation. However, during the transition, these positions are not transferred to the RAUZ registers, since the receipt is not properly registered. There are two options: post items to RAUZ manually or enter a receipt of goods and services document.

At this stage, no further problems with the batch register were found.

Checking the correctness of transferring balances from batch accounting to RAUZ

All balances are entered automatically using standard processing, documents are generated for adjusting register entries on the last day of the month, after which RAUZ begins to be applied.

Processing takes the balances from the batch accounting registers and places them in the RAUZ registers. For each accounting section, a separate document for entering balances with an appropriate comment is generated.

It is immediately difficult for users to figure out which adjustment is responsible for what, which balances are entered, and which reports to use now.

I’ll try to organize the information on how to compare balances in batch accounting and RAUZ. All reports must be generated on the last day of the month after which RAUZ begins to apply.

1. Management accounting

1.1. Entering balances of inventories (materials and materials) batches

Amounts and quantities in warehouses must match.

1.2. Entering balances of unclosed expenses from the last month, except for scrap

There should not be quantities in reports in balances, since expenses should be closed at zero at the end of each month. The amounts of balances in batch accounting and RAUZ must match. The presence of balances in these reports indicates that the closing of the previous month was performed incorrectly; small amounts are sometimes neglected, although this is not the best option.

1.3. Entering balances of unclosed costs from the last month for defects

There are no quantities in the reports; expenses in the form of scrap should be closed at zero at the end of each month. The amounts of balances in batch accounting and RAUZ must match.

1.4. Entering balances for materials transferred into operation

It is inconvenient to compare data, since the “Statement of Cost of Materials in Operation” report does not work correctly, combining data from two cost accounting modes: batch and RAUZ.

Therefore, for comparison, we used the universal report “Balances and Turnovers” for batch accounting and the “Statement of Inventory Accounting” for RAUZ.

The quantities must match. Regarding the amounts, the following situation is the following: if the repayment method is “Repay the cost upon transfer to operation,” then the amount is zero, and if the repayment method is “Linear,” then the amount is transferred, despite the fact that it has long been repaid.

This is normal program behavior. The cost of materials transferred for operation, if the method of repayment upon transfer is specified “Repay the cost upon transfer into operation,” is not transferred. With this method of repayment, the cost is written off upon transfer and is not transferred to the cost accounting registers. In the report “Statement of Inventory Accounting” in the accounting section “Materials in Operation” only the initial cost of materials is reflected - the cost that is put into operation and repaid gradually. The repaid value can be viewed in the report “Statement of Materials in Operation Accounting”, but you need to remember that it does not work correctly, combining batch accounting data and RAUZ.

2. Regulated (accounting) accounting

In party accounting, the concept of “accounting” is used everywhere; in RAUZ reports, for some reason, it is called “regulated”; it is obvious that the concepts are identical.

Documents for entering balances in regulated accounting enter balances exclusively into the RAUZ registers and in no case change account data accounting.

2.1 Entering balances of inventories (materials and materials) batches

Amounts and quantities for warehouses and items must match. It is advisable to generate reports for both batch accounting and RAUZ grouped by accounting accounts. And ideally, the data for each account should match the ending balance in the turnover sheet for these accounts. Discrepancies negatively affect the formation of opening balances of temporary differences in tax accounting; you need to get rid of them.

Important. It is advisable to harmonize the accounting batch register before switching to RAUZ so that its data coincides with the balances of the accounting accounts.

2.2. Entering balances of unclosed costs from the last month, except for defects and work in progress

In the report on RAUZ, do not pay attention to account 20.01.1 - this is work in progress (WIP), more on that later. There is no quantity in the report, and it should not be in the balances. In a good way, our expenses should be “zero” at the end of each month. The amounts of balances in batch accounting and RAUZ must match (if you do not take into account the work in progress).

The presence of balances in these reports indicates that the closing of last month according to reg. accounting was carried out incorrectly, small amounts are sometimes neglected.

There should also be no discrepancies between accumulation registers and balances accounting accounts. It is necessary to check and align before switching to RAUZ - so that everything matches. In batch accounting, it is much easier to balance balances than in RAUZ - so it is better to do this in advance.

2.3 Entering balances of work in progress

In the RAUZ report, pay attention only to account 20.01.1 - the suspended balance for work in progress. The amount must coincide with the batch accounting report and the balance sheet for account 20.01.1.

2.4. Entering balances of unclosed costs from last month for defects in production

There is also no quantity in the report; costs in the form of scrap should also be closed “to zero” at the end of each month. The amounts of balances, if any, in batch accounting and RAUZ must match. Also, the amount must match the balance of account 28.01 in the turnover sheet. It is also advisable to close this account completely before switching to RAUZ.

2.5. Entering balances for materials transferred into operation

2. Tax accounting

Here, almost everything is the same as in regulated accounting, except that according to tax accounting There are also balances for permanent and temporary differences. In reports on RAUZ, instead of the usual quantities and amounts in indicators, you need to select the quantities of NU and the amount of NU, as well as the amounts of permanent differences (PD) and temporary differences (TD). Otherwise, the report settings for comparing batch accounting data and RAUZ should be used exactly the same as for comparing balances in reg. accounting

Continuation. Beginning in "PBU" No. 9 2014

Simplified methods of accounting

The standard recommendations provide small businesses with the opportunity to use a simple form of accounting and using accounting registers (sections 4.1 and 4.2 of the standard recommendations). In the SMP recommendations these forms are named:

• an abbreviated form in which accounting is carried out using double entry without using asset accounting registers, and
• full form, when accounting is carried out through double entry using asset accounting registers.

In addition, the SMP recommendations also indicate simple system accounting, in which accounting is carried out without the use of double entry. It was stated above that only micro-enterprises can maintain accounting records using a simple system.

In the future we will use the concepts given in the SMP recommendations.

Full form

• fixed assets and depreciation (form No. 1MP);
• inventories (form No. 2MP);
• production costs (form No. 3MP);
• cash (form No. 4MP);
• settlements and other transactions (form No. 5MP);
• sales (form No. 6MP);
• settlements with suppliers (form No. 7MP);
• settlements with personnel for wages (form No. 8MP).

In addition to these statements, you will also need a summary statement (chessboard) (form No. 9MP is given in Appendix 10 to the SMP recommendations).

Each statement is used to record transactions on the corresponding accounting accounts.

The amount for any transaction is recorded simultaneously in two statements:

• in one - by debit of the account, indicating the number of the credited account (in the column “Corresponding account”);
• in the other - according to the credit of the corresponding account and a similar entry of the debited account number.

In both statements, in the columns characterizing the fact of economic life, on the basis of the corresponding primary accounting document, a corresponding entry is made about the content of this fact.

Account balances as of the last calendar day reporting period in separate statements must be verified with the corresponding data of the primary accounting documents on the basis of which the entries were made ( cash reports, bank statements, etc.).

The generalization of systematized information accumulated in statements during the reporting period is carried out in a summary statement. Based on the “checkerboard”, a turnover sheet is compiled (shown in sample 1) and the balances as of the last calendar day of the reporting period are displayed. This turnover sheet is the basis for drawing up balance sheet small business entity.

All applicable statements indicate the reporting period in which they are filled out, and, if necessary, the name of the synthetic accounts. At the end of the reporting period after calculation The results statements are signed by the person (persons) who made the entries.

Corrections of errors made on transactions relating to previous periods, leading to a change in turnover in the current reporting period, are reflected in the statements of the reporting period as an additional entry. Correction of an error must be justified and authorized by those responsible for maintaining the relevant record.

Any correction of an error in the relevant statement must be indicated by the inscription “Corrected” indicating the date of correction and confirmed by the signatures of the persons responsible for maintaining this statement, indicating their last names and initials or other details necessary to identify these persons.

Statement of accounting of fixed assets and depreciation

The statement of accounting for fixed assets and depreciation is an accounting register for the availability and movement of fixed assets (account 01), as well as the calculation of the amount of depreciation charges (account 02 “Depreciation of fixed assets”).

Data on fixed assets is recorded in the statements in a positional manner (one line at a time) for each object or group of homogeneous objects separately.

An organization engaged in construction activities purchased a Wackor IREU 57 vibrator in October for RUB 80,600, including VAT of RUB 12,294.92. When it was put into operation this month, a linear method of calculating depreciation and a useful life of 16 months were established (electric and pneumatic vibrators, according to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated 01.01.02 No. 1, are classified as the first depreciation group group with a useful life of more than one year up to two years inclusive).

Commissioning of the vibrator in October accounting accompanied by the following entries:

Debit 08-4 Credit 60

- 68,305.08 rub. (80,600 – 12,294.92) - the invoice for the purchased vibrator has been accepted for payment;

Debit 19 Credit 60

- 12,294.92 rub. - the amount of VAT presented by the seller of the vibrator has been highlighted;

Debit 01 Credit 08-4

- 68,305.08 rub. - the vibrator was put into operation as an object of fixed assets;

Debit 69 subaccount “VAT calculations” Credit 19

- 12,294.92 rub. - the VAT amount is accepted for deduction.

Data on the purchased vibrator is entered into the fixed assets and depreciation statement for October 2014:

• in the subsection “Account 01 “Fixed Assets”” the initial cost of the vibrator is indicated as 68,305.08 rubles in column 4, and it is repeated:
• in column 8 as the cost of the object formed on account 08 and
• in column 14 - as the initial cost at the end of October;
• in the subsection “Account 02 “Depreciation of fixed assets”” the depreciation rate is 6.25% (1: 16 × 100%) (column 15), the monthly depreciation amount is 4269.07 rubles (68,305.08 rubles × 6.25 %) (column 16) and the balance of the original cost at the end of the month is 68,305.08 rubles.

A fragment of filling out the statement in question is given in sample 2.

To control the amounts of accrued depreciation from the beginning of operation of fixed assets for all fixed assets, columns 15–22 are provided in the statement.

The organization is registered with the Pioneer 1000 jib crane with an initial cost of 165,000 rubles. When the facility was put into operation in May 2013, a linear method of depreciation was established and a useful life of 30 months (portable jib cranes with a lifting capacity of up to 1.0 tons according to the classification fixed assets are included in the second depreciation group with a useful life of more than two years up to three years inclusive).

Based on the established useful life, the depreciation rate for the crane is 3.33% (1: 30 × 100%). The depreciation charge for the crane in October is reflected by the following posting:

Debit 20 Credit 02

- 5500.00 rub. (RUB 165,000 × 3.33%) - depreciation has been calculated on the jib crane.

The amount of monthly depreciation is RUB 5,500.00. is given in columns 19 and 21 of the statement of accounting for fixed assets and depreciation for October 2014.

As of October 1, depreciation on the crane was accrued for 16 months ((7 + 9), where 7 and 9 are the number of months of its accrual in 2013 and 2014), its amount was 88,000 rubles. (5500 rub/month × 16 months). The residual value of the object as of this date is 77,000 rubles. (165,000 - 88,000), is entered in column 17, the residual cost of the crane as of November 1 is 71,500 rubles. (77,000 – 5500), indicated in column 22 of the statement.

A fragment of filling out the statement in question is given in sample 3.

If there is movement of fixed assets (purchase, construction, manufacturing, disposal), the amounts of their turnover (changes) for the reporting period are calculated and the balance of fixed assets as of the last calendar day of the reporting period is displayed. The movement of fixed assets within the SMP is not reflected in the statement.

In October, the organization sold a concrete mixer SBR-440/380v for 27,500 rubles, including VAT of 4,194.92 rubles, the original cost of which was 69,540 rubles. When the facility was put into operation in April 2011, a straight-line method of calculating depreciation and a useful life of 61 months were established (concrete mixers, according to the classification of fixed assets, are included in the fourth depreciation group with a useful life of more than five years up to seven years inclusive).

The depreciation rate for a concrete mixer is 1.6393% (1: 61 × 100%). Based on this, the monthly depreciation amount is 1140 rubles. (RUB 69,500 × 1.6393%).

At the time of sale, the concrete mixer had been in use for 42 months. ((8 + 12 + 12 + 10), where 8, 12, 12 and 10 are the number of months of its operation in 2011, 2012, 2013 and 2014). During this time, the amount of accrued depreciation amounted to 47,880 rubles. (1140 rub/month × 42 months), her residual value- 21,660 rub. (69,540 – 47,880).

The calculation of depreciation in October for a concrete mixer and its sale in accounting are accompanied by the following entries:

Debit 20 Credit 02

- 1140 rub. - depreciation has been calculated for the concrete mixer;

Debit 76 Credit 91-1

- 27,500 rub. - the buyer’s debt for the concrete mixer is reflected;

Debit 91-2 Credit 68 subaccount “VAT calculations”

- 4194.92 rub. - the amount of VAT on the sold concrete mixer has been accrued;

Debit 01 subaccount “Disposal of fixed assets” Credit 01

- 69,540 rub. - the initial cost of the object is written off;

Debit 02 Credit 01 subaccount “Disposal of fixed assets”

- 47,880 rub. - the amount of accrued depreciation is written off;

Debit 91-2 Credit 01 subaccount “Disposal of fixed assets”

- 21,660 rub. - the residual cost of the concrete mixer is taken into account in other expenses;

Debit 51 Credit 62

- 27,500 rub. - arrived cash for a concrete mixer.

When determining the balance of other income and expenses on account 91 for October, the profit from the sale of a concrete mixer will be taken into account - 1645.08 rubles. (27,500 – 4194.92 – 21,660).

A fragment of filling out the statement in question is given in sample 4.

These statements on the amounts of accrued depreciation charges are used to reflect operations on their movement in statements according to forms No. 3MP “Statement of Accounting for Production Costs” and No. 4MP “Statement of Accounting for Cash and Capital”.

If an entity has a significant number of fixed assets, then it is advisable to keep records of them using inventory cards or inventory books. An organization can develop forms for these documents independently, using standardized forms as samples (approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7):

• · inventory card for accounting of fixed assets (form No. OS-6);
• · inventory card for group accounting of fixed assets (form No. OS-6a);
• · inventory book for accounting of fixed assets (form No. OS-6b), -

or directly use these unified forms.

This statement also separately takes into account fixed assets acquired (received) by SMP exclusively for provision for a fee for temporary use (temporary use and possession) for the purpose of generating income (income investments). It is quite appropriate to use a statement in form No. 1MP for accounting of intangible assets and their depreciation (accounts 04 " Intangible assets" and 05 "Amortization of intangible assets").

Inventory accounting sheet

The statement in question is used for accounting of inventories, finished products and goods reflected on accounts 10 and 41. The inventory record sheet is maintained separately for inventories and goods in the context of all types of values, regardless of whether or not there was movement of certain values ​​during the reporting period.

In an organization engaged in production activities, the balance of inventories as of October 1 amounted to 350 units, their actual cost- 152,640 rubles, the amount of transportation costs attributable to this balance is 18,564 rubles.

During October, 910 units of industrial equipment were purchased in the amount of 402,110 rubles. The supplies arrived in ten batches, the dates of their receipt, unit cost and actual cost of each batch are given in Table 1. For the delivery of each batch of materials, the organization paid 5,000 rubles, including VAT of 762.71 rubles, the total amount of transportation costs for those delivered to October MPZ - 42,372.90 rubles. ((RUB 5,000.00 – RUB 762.71) × 10).

After one working day (October 1, 3, 7, 9, 13, 15, 17, 21, 24, 27, 29, 31), 80 units of inventories are transferred to production; 12 such transfers were made per month.

Inventory inventories, when released into production or otherwise disposed of in accordance with the organization's accounting policy, are valued at their average cost.

At the beginning of the month, there was an advance payment in the amount of 81,712 rubles to pay for the supplied materials and equipment; during October, 250,000 rubles were transferred to the supplier twice, including VAT of 38,135.59 rubles. (250,000 rubles / 118 × 18), while 50,000 rubles were transferred to the transport organization on October 1.

The receipt of the first batch of goods is accompanied by the following transactions:

Debit 10 Credit 60

- 35,600 rub. - the debt for the first batch of supplied materials is reflected;

Debit 19 Credit 60

- 6408 rub. (RUB 35,600 × 18%) - the amount of VAT presented by the supplier of goods and materials is allocated;

- 42,008 rub. (35 600 + 6408) - the debt to the supplier was repaid due to the previously transferred prepayment;

Debit 10 subaccount “Transportation expenses” Credit 60

- 4237.29 rub. - the debt to the transport organization for the delivery of this batch of goods is reflected;

Debit 19 Credit 60

- 762.71 rub. - the amount of VAT billed by the transport organization is allocated;

Debit 68 subaccount “VAT calculations”

- 7170.71 rub. (6408 + 762.71) - the amount of VAT accepted for deduction;

Debit 60 subaccount “Settlements for advances issued” Credit 51

- 50,000 rub. - funds transferred to the transport organization;

Debit 60 Credit 60 subaccount “Settlements for advances issued”

- 5000 rub. - the debt to the transport organization for the transportation of the first batch of goods was repaid.

A fragment of filling out the inventory accounting sheet for October 2014 upon receipt of the first batch of goods and materials is shown in sample 5.

The total quantity and total value of inventories are determined as the combination of the quantity and value of inventories at the beginning of the month and those received during the month. These values ​​will be 1260 units respectively. (350 + 910) and 554,750.00 rub. (152,640.00 + 402,110.00). Based on this, the average cost per unit of inventories is 440.28 rubles/unit. (RUB 554,750.00 / 1260 units).

The amount of transportation costs attributable to the total number of inventories reached 60,936.90 rubles. (18,564.00 + 42,372.90) and amounts to 10.98% (RUB 60,936.90: RUB 554,750.00 × 100%) of the cost of inventories.

Since 12 transfers of inventory were carried out in October, the total number of disposed stocks is 960 units. (80 units × 12). Therefore, the cost of inventories transferred to production during the month, included in expenses for ordinary activities, will be 422,666.80 rubles. (440.28 rubles/unit × 960 units). Transportation costs attributable to the transferred inventories are equal to RUB 46,409.03. (RUB 422,666.80 × 10.98%).

In accounting, when writing off the cost of inventories and associated transportation costs, the following entries are made:

Debit 20 Credit 10

- 422,666.80 rub. - the actual cost of inventories transferred into production in October was written off;

Debit 90-2 Credit 10 subaccount “Transportation expenses”

- 46,409.03 rub. - expenses for ordinary activities take into account the amount of transportation costs attributable to the inventories transferred to production.

As of November 1, the organization had 300 units left. (1260 – 960) MPZ, their actual cost is 132,081.20 rubles. (554,750 – 422,668.80), and this balance accounts for RUB 14,527.87. (60,936.90 – 46,409.03) transportation costs.

In the inventory accounting sheet, it is more correct to indicate data on each transfer to production. Cost indicators are filled in after determining the average cost per unit of inventories. With each transfer, 80 units of materials are moved, the actual cost of which is 35,222.22 rubles. (440.28 rubles/unit × 80 units). The transferred batch of MPZ accounts for 3869.01 rubles. (RUB 35,222.22 × 10.98%) transportation costs.

A fragment of filling out the inventory accounting sheet for October 2014 during the 12th transfer of inventory into production is shown in sample 6.

If there are two or more financially responsible persons in the organization, it is advisable to keep the statement in question for each such person. Based on the final data of these statements, a summary statement is compiled in form No. 2MP (in the context of financially responsible persons, No. 2MP-sv), which summarizes and systematizes cost information on balances and changes for the reporting period in the composition of inventories in general for the SMP .

Data on the release of materials (goods) into production (sale) are recorded from the statement in question, respectively, in the statement of accounting for production costs (Form No. 3MP) or accounting for sales (Form No. 6MP), if their disposal is related to sales.

Both standard recommendations and SMP recommendations suggest using this statement for accounting for the value added tax presented by SMP when purchasing inventories, works, and services. It is proposed to keep VAT accounting based on invoices of suppliers, contractors, transport and other organizations separately:

• on taxable and non-taxable activities, as well as
• investments in non-current assets and current activities.

For correctness, when using the statement in question to account for VAT, you should change the header of the sheet of the statement used: instead of account 10, the indication of account 19 suggests itself.

The amount of VAT claimed by SMP for deduction must correspond to tax accounting data.

A fragment of filling out the statement when accounting for VAT for October 2014 upon receipt of the first batch of goods in example 4 is given in sample 7.

Production cost sheet

A separate statement of this kind can be opened to account for capital investments. In this case, in the header of the sheet used, the name of column 2 “Type of products, works, services” changes to “Fixed assets”, and in the names combining columns 4–10 and 11–14, account 20 changes to account 08, in column 11 count 41 - to count 01.

A fragment of filling out such a statement when accounting for capital investments for October 2014 when purchasing a vibrator in example 1 is given in sample 8.

In the statement of accounting for production costs, costs on the debit of account 20 are collected from the credit of various accounts based on the data contained in other statements:

• accounting of fixed assets and depreciation;
• inventories;
• cash and capital;
• settlements and other operations, etc., -

as well as directly from individual primary accounting documents.

Administrative expenses accounted for on account 26 “General business expenses” and expenses related to commercial activities, in accordance with the accounting policy of the organization, can (clause 9, 20 PBU 10/99, instructions for using the chart of accounts):

• be included in the cost of products, works, services (written off from accounts 26 and 44 to the debit of accounts 20, 23, 29);
• treated as conditionally constant directly in the cost of sales of the reporting period in which they arose (written off from accounts 26 and 44 to the debit of subaccount 2 of account 90).

When distributing management costs by type of product produced, their total amount is reversed in red (or black with a minus). The data of its distribution in accordance with the provisions established by the accounting policy are indicated in black along the lines (objects) of cost accounting by type of product (work, service).

A fragment of the statement under consideration with the distribution of management costs in accordance with the provisions established by the accounting policy - in proportion to the cost of materials used by type of product RUB 121,408.89. (181,754 × (256,780: (256,780 + 127,630))) and 60,345.11 rubles. (181,754 × (127,630: (256,780 + 127,630))) - given in sample 9.

In the second case, when writing off costs directly for products (work, services) sold in the reporting period, management expenses are debited to account 90 or 99 when choosing a reduced working chart of accounts without using account 90:

Debit 90-2 (99) Credit 26 (20 subaccount “Management expenses”)

- 181,754 rub. - management costs are included in expenses for ordinary activities.

This amount is reflected in column 16 of the statement in form No. 6MP.

After determining the costs of completed products (works, services), their actual cost is identified, which is written off from the credit of account 20 to the debit of the corresponding accounts in the areas of use of products (works, services) - to the warehouse (account 41), sales (account 90 or 99 when choosing a shortened working chart of accounts without using account 90), etc.

The balance of work in progress at the beginning of the reporting period is shown in the statement according to the relevant data in the statement in Form No. 3MP for the previous reporting period, and the balance at the end of the reporting period is determined by acts of inventory of work in progress or by accounting data.

Cash accounting statement

To account for funds accounted for in accounts 50, 51, etc., a statement with the same name is used (form No. 4MP).

To reflect transactions recorded on one synthetic accounting account, a separate sheet of the statement can be used.

If there are a small number of facts of economic life per month, it is possible to use one sheet of the statement to reflect transactions recorded on several synthetic accounting accounts. In this case, the required number of lines is allocated for each account in the statement. Column 3 records the number and name of the accounting account, facts of economic life, name, date and number of the primary accounting document. The results of balances and changes (turnovers) for the reporting period are calculated for each account. The totals for the statement as a whole are not calculated in this case.

Entries in the statement of operations for current account and other bank accounts are made on the basis of bank statements and documents attached to them. The execution and execution of transactions on the current account are carried out in accordance with the Regulations on the rules for the transfer of funds (approved by the Bank of Russia on June 19, 2012 No. 383-P).

A fragment of filling out the statement in question when transferring funds to a transport organization in example 4 is given in sample 10.

Entries in the statement of cash transactions are made on the basis of the cash book. Its registration is regulated by the Procedure for conducting cash transactions legal entities and a simplified procedure for conducting cash transactions individual entrepreneurs and small businesses (approved by the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U).

The statement in question is also proposed to be used for accounting of sources of financing the activities of SMP: accounts 80 “Authorized capital”, 84 “Retained earnings (uncovered loss)”, 99 “Profits and losses”.

An example of filling out column 3 of the statement when using one sheet of the statement to account for sources of financing is given in sample 11.

The statement proposes to register transactions of the current reporting period to form the financial result on account 99:

• debit - losses from sales and expenses from other operations are reflected, and
• on the loan - profit from sales and income from other operations -

and the financial result for the reporting period is calculated.

Since at the end of the reporting period the financial result can be either positive (profit made) or negative (loss), then in the statement under consideration two columns will be needed to possibly reflect them: 13 “Debit”, 14 “Credit”.

A fragment of filling out the statement of sale in question for the SBR-440/380v concrete mixer in example 3 is given in sample 12.

Statement of accounting of settlements and other operations

The statement of accounting for settlements and other transactions is used to record transactions on accounting accounts, including subaccounts that require further detailing of accounting data. These accounts include: 58 " Financial investments”, 66 “Calculations for loans”, 68 “Calculations for taxes and fees”, 69 “Calculations for social insurance and security”, 76 “Settlements with various debtors and creditors”. A separate statement sheet can be used for each account.

When using one sheet of the statement to keep records of several synthetic accounting accounts, the required number of lines is allocated to each of them. In column 2 the account number and name are recorded, then in the same column the types of calculations (payments), the name of the organization, and the full names of employees are recorded.

An example of filling out column 2 of the statement is given in sample 13.

A fragment of the statement of settlements with accountable persons for December 2014 is given in sample 14.

In the simplified balance sheet accounting statements short-term accounts receivable(maturity period - no more than 12 months after the reporting date) should be included in the group of items “Financial and other current assets”, and short-term accounts payable - in the group of items “ Accounts payable" Thus, when drawing up the balance sheet as of December 31, those issued for reporting to Smolov on travel expenses 4500 rub. are taken into account when forming the indicator indicated under the article “Financial and other current assets”, and the compensation due to Yartsev in the amount of 300 rubles. (6300 – 6000) for overexpenditures issued to him for the business trip report is taken into account when forming the indicator entered under the item “Accounts payable”.

Sales record sheet

To account for sales revenue and determine the financial result from sales of SMP, it is recommended to use a statement with the same name (Form No. 6MP).

The statement combines accounting for settlements with buyers and customers (account 62) and sales of products (works, services) (account 90 or 99 when choosing an abbreviated working chart of accounts without using account 90).

Entries in the statement are made in a positional manner for each account (buyer, type of product) when shipping or releasing products (work, services) to the buyer (customer). The cost is reflected at sales prices according to invoices presented to buyers (customers). The cost of shipped (dispensed) products (works, services) is offset against the credit of accounts for accounting for inventories or production costs.

The financial result when using this statement is determined as the difference between the data in the columns for sales prices and the actual cost.

Fragment of filling out the sales accounting sheet when selling in example 3:

• concrete mixers SBR-440/380v - shown in sample 15;
• determining the financial result of this sale - in sample 16.

Statement of accounts payable to suppliers

The statement in question is used to account for settlements with suppliers, recorded on account 60. The statement is opened by transferring the balance of the organization's debt and advances issued to suppliers from the statement for the previous reporting period.

In the credit statement of account 60, the data of the invoices of suppliers and contractors for work and services performed, as well as for material assets received, are recorded in a positional manner.

The debit reflects transactions for paying invoices of suppliers and contractors (credit of accounts 51, etc.).

The balance at the end of the reporting period is displayed for each supplier separately for receivables and payables.

A fragment of filling out the statement in question in relation to the supplier of goods and materials upon receipt of the first batch of them in example 4 is given in sample 17.

Sample 18 shows a fragment of the considered statement of accounting for settlements with suppliers in relation to a transport organization when funds are transferred to it.

Statement of accounting of settlements with personnel for remuneration

Both standard recommendations and SMP recommendations suggest using the statement in question as a payment document to process the issuance of amounts due to employees from the SMP cash desk. This is indicated by the names of columns 2, 3 and 17, respectively “Last name, first name, patronymic of the employee”, “Position, personnel number” and “Receipt of receipt”.

In the information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting””, officials indicated that document forms continue to be mandatory for use , used as primary accounting documents, established by authorized bodies in accordance with and on the basis of other federal laws(for example, cash documents).

Based on this, the use by a small business entity of the proposed form of a statement of accounting of settlements with personnel for wages as a payment document, in our opinion, will be somewhat incorrect.

When using the aforementioned payroll sheet or a unified form of payroll sheet (form No. T-51, approved by the same resolution of the State Statistics Committee of Russia No. 1), the form of the proposed sheet can be slightly modified by changing the name of columns 2 and 3 to “Structural unit, department , categories of employees" and "Division number". And then the statement will contain data on accruals wages and other payments and remuneration to employees of structural divisions, departments, groups and deductions made from them.

Thus, in the section of the statement “Accrued: Credit to account 70 - debit of accounts” the accrued amounts for wages (including bonuses) for work performed, calculated on the basis of accepted systems and forms of remuneration, allowances, additional payments and other payments provided for by current legislation and local acts of the subject, by categories of workers, types of activities, etc.

At the same time, all deductions are deducted from the accrued amounts for wages of employees in the section “Withheld: Debit of account 70 - credit of accounts” in accordance with the current legislation: personal income tax, amounts of advances issued, amounts not returned in a timely manner by accountable persons, amounts under writs of execution in favor of various organizations and other persons.

Column 17 “Receipt for receipt” is not needed in such a statement.

In October, an organization engaged in the production of sporting goods accrued payments and benefits to employees in the amount of 437,200 rubles, of which 353,922 rubles. accrued to employees of main production, 83,278 rubles. - employees of administrative and economic management. This month, workers of the main production carried out the installation of a production line, which was put into operation at the end of the month, and the dismantling of a fixed asset facility that was being decommissioned, for which they were accrued RUB 25,237 and RUB 14,833, respectively. At the beginning of October, the arrears in payment of wages amounted to 213,057.00 rubles, and it was repaid on October 2 by transferring funds to the employees’ card accounts. On October 17, wages for the first half of October were transferred to the employees’ card accounts. From the accrued amounts of wages to employees for October, the organization withheld 53,794 rubles as personal income tax.

Taking into account the above, the following entries were made in the organization’s accounting in October regarding wages:

Debit 70 Credit 51

- 213,057 rub. - wages for the second half of September were transferred to employees’ accounts;

Debit 70 Credit 51

- 170,000 rub. - wages for the first half of October were transferred to the accounts of employees;

Debit 08 Credit 70

- 25,237 rub. - wages were accrued to employees who installed the equipment;

Debit 20 Credit 70

- 313,852 rub. (353,922 – 25,237 – 14,833) - wages accrued to employees of the main production;

Debit 26 Credit 70

- 83,278 rub. - wages accrued to management employees;

Debit 91-2 Credit 70

- 14,833 rub. - wages were accrued to workers for dismantling the removed facility;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”

- 53,794 rub. - personal income tax was withheld from employee wages for October.

As of November 1, the balance of wage arrears will be 213,406 rubles. (213,057 – 213,057 – 170,000 – 53,794 + 437,200).

The accrual of payments and remunerations to employees for October is presented in sample 19, while payments made and personal income tax withholding are presented in sample 20.

Information contained in the statement of accounting of settlements with personnel for remuneration, is used to calculate the amounts of insurance contributions in Pension Fund RF, Foundation social insurance RF, Federal Mandatory Fund health insurance. The accruals themselves, as mentioned above, are reflected in the statement of accounting for settlements and other transactions.

End of example 5

Let us add the condition of the example: when calculating insurance premiums to state extra-budgetary funds, the organization uses the general tariffs of insurance premiums: 22% - in the Pension Fund of Russia, 2.9% - in the Federal Social Insurance Fund of Russia, 5.1% - in the Federal Compulsory Medical Insurance Fund. The income of employees included in the base for calculating insurance premiums, calculated on an accrual basis from January to October, did not exceed 624,000 rubles. When calculating insurance premiums for compulsory social insurance against accidents at work and occupational diseases a tariff of 0.7% is used. As of September 30, the organization had arrears in insurance contributions to the Pension Fund in the amount of 96,250 rubles, to the Federal Compulsory Medical Insurance Fund - 22,312.50 rubles, to the Federal Social Insurance Fund of Russia for insurance in case of temporary disability and in connection with maternity (FSS, subaccount 1) - 12,687.50 rubles, in the FSS of Russia for insurance against accidents at work and occupational diseases (FSS, subaccount 2) - 3062.50 rubles. The amounts due were transferred to the Treasury account on October 2.

In October, employees of the main production who installed equipment were awarded 25,237 rubles. From this amount calculated insurance premiums:

to the Pension Fund - 5552.14 rubles. (RUB 25,237 × 22%);

FFOMS - 1287.09 rub. (RUB 25,237 × 5.1%);

FSS, subaccount 1 - 731.87 rubles. (RUB 25,237 × 2.9%);

FSS, subaccount 2 - 176.66 rubles. (RUB 25,237 × 0.7%).

The accrual of these amounts in accounting is reflected as follows:

Debit 08 Credit 69 subaccount “Settlements with the Pension Fund of the Russian Federation” (“Settlements with the Federal Compulsory Medical Insurance Fund”, “Settlements with the Federal Social Insurance Fund of Russia subaccount 1”, “Settlements with the Federal Social Insurance Fund of Russia subaccount 2”)

- 5552.14 rub. (1287.09, 731.87, 176.66) - insurance contributions to the Pension Fund (FFOMS, Federal Social Insurance Fund of Russia for both types of social insurance) have been calculated.

Data on the accrual of insurance premiums for October for the given groups of employees and types of work (main production, management, equipment dismantling) are shown in Table 2.

A fragment of filling out the statement of accounting for calculations and other operations is given in sample 21.

Note that in the version of the statement proposed by the standard recommendations, in column 18 it was proposed to reflect contributions to social insurance.

Summary sheet (chess) No. 9MP

This statement is intended to summarize current accounting data and mutual verification of the correctness of the entries made in the accounting accounts.

The statement is opened for the reporting period and serves to record data on the debit and credit of each accounting account separately.

In the statement, accounts are recorded vertically in ascending order of their numbers, and horizontally - in order of increasing statements numbers.

The summary statement is filled out by transferring credit turnover from the applicable statements (the data in the “Corresponding account” column is used) and posting them to the debit of the corresponding accounts.

Upon completion of posting, the amount of debit turnover for each account is calculated, which should be equal to debit turnover reflected for this account in the relevant statement.

The identified amounts on the debit of each account are summed up, and their total should be equal to the total amount of turnover on the credit of the accounts.

Sample 22 shows a fragment of filling out a chess sheet based on the data in example 5 regarding scores 69 and 70.

Debit and credit turnovers for each applicable account are transferred to the turnover sheet, which calculates the balances for each account as of the last calendar day of the reporting period.

A fragment of filling out the turnover sheet for accounts 69 and 70 mentioned in example 5 is given in sample 23.

The ending follows

Sample 1

Sample 2

Sample 3

Sample 4

Table 1

Sample 5

Sample 6

Sample 7

Sample 8

Sample 9

Sample 10

Sample 11

Sample 12

Sample 13

Sample 14

Sample 15

Sample 16

Sample 17

Sample 18

Sample 19

Sample 20

table 2

Sample 21

Sample 22

Sample 23

The full form of accounting involves the use of a set of statements to register the facts of the economic life of a small business entity. The SMP is proposed to approve statements following the example of the forms given in the appendices to the standard recommendations or to the recommendations of the SMP.

Errors in statements are corrected by crossing out the incorrect text or amount and writing the correct text or amount above the crossed out. The strikethrough must be done with a thin line so that the incorrect entry can be read.

If there is movement of fixed assets (purchase, construction, manufacturing, disposal), the amounts of their turnover (changes) for the reporting period are calculated and the balance of fixed assets as of the last calendar day of the reporting period is displayed.

If an entity has a significant number of fixed assets, then it is advisable to keep records of them using inventory cards or inventory books.

The cost of valuables is determined and reflected in the statement based on the costs of their acquisition according to documents from suppliers, transport organizations, etc.

The total quantity and total value of inventories are determined as the combination of the quantity and value of inventories at the beginning of the month and those received during the month.

For analytical and synthetic cost accounting for production of products (performance of work, provision of services) and for capital investment costs, the production cost accounting sheet is used.

In one statement you can keep track of costs for the production of products (works, services) by their types and for production management.

Costs attributable to unfinished products continue to be listed on account 20 for the types of products (works, services) produced as work in progress.

The statement of accounting for settlements and other transactions is used to record transactions on accounting accounts, including subaccounts that require further detailing of accounting data.

Entries in the statement are made in a positional manner (one line at a time). The results of balances and changes (turnovers) for the reporting period are calculated for each account. The totals for the statement as a whole are not calculated in this case.

Outstanding receivables are listed in the statement at selling prices.

The Bank of Russia's instruction No. 3210-U prescribes the issuance of cash for wage payments according to payroll statements or payroll statements (unified forms No. T-49 and T-53 (OKUD codes 0301009 and 0301011, respectively), approved by a resolution of the State Statistics Committee of Russia dated 01/05/04 No. 1) (clause 6 of instructions No. 3210).

In accounting, accrued amounts of payment for equipment installation work are recorded on account 08, for dismantling - on account 91-2.

Information contained in the statement of accounting of settlements with personnel for wages, is used to calculate the amounts of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.

Accounting for the facts of economic life in the SMP, which uses an accounting form based on the use of statements, is completed at the end of the reporting period by calculating the results of turnover in the applied statements and mandatory transfer of them to the summary statement (chessboard) in form No. 9MP.

Inventories are accepted for accounting at actual cost. Inventories are reflected in the financial statements in accordance with their classification (distribution into groups (types)) based on the method of use in the production of products, performance of work, provision of services, or for the management needs of the organization. In the financial statements, at least the following information is subject to disclosure, taking into account materiality: on methods for assessing inventories by their groups (types); about the consequences of changes in methods of valuing inventories; the value of inventories pledged; the size and movement of reserves for reducing the value of material assets.

The statement in form No. B-2 is intended for analytical and synthetic accounting of inventories, finished products and goods reflected in accounts 10 "Materials" and 41 "Goods", as well as the amount of value added tax on acquired material assets (account 19). The statement is opened for a month and is maintained by financially responsible persons (or in the accounting department) separately for production inventories and goods in the context of all types of valuables, regardless of whether or not there was movement of certain valuables during the reporting month. The cost of valuables is determined and reflected in the statement based on the costs of the purchase price, transportation costs, and surcharges specified in the suppliers’ settlement documents. The statement consists of analytical and synthetic parts. In analyt. Reflects information about the name of the product, price, balance and the beginning of the month in count. And in total terms. In synthetic The turnover of Dt and Kt is reflected in the total change. VAT amounts are reflected in a separate line in order to further reduce obligations to the budget. If there are two or more financially responsible persons at the enterprise who keep records of valuables using statements in form No. B-2, the accounting department, based on the specified statements, draws up a statement in form No. B-2 for a consolidated accounting of the presence and movement of valuables for the month in for the small enterprise as a whole.

33. Accounting for the release of finished products. Maintaining statements in-2 and in-3.

There are two accounting methods: by planned cost and by actual cost. If accounting for finished products is carried out at actual cost, then the receipt of finished products into the warehouse (reflected in the debit of account 40) is carried out at the actual costs of manufacturing the product. The actual cost can only be calculated at the end of the reporting period (month). The statement in form No. B-Z is used for analytical and synthetic accounting of costs for production of products (performance of work, provision of services) and costs of capital investments, recorded, respectively, in accounts 20 “Main production” and 08 “Investments in non-current assets”. In this case, to account for capital investments, a separate statement is opened in form No. B-Z. The debit of account 20 “Main production” collects costs from the credit of different accounts based on the data contained in the statements (B-2, B-4, B-5, etc.), as well as directly from individual primary documents. The second part contains information about the type of services, the serial number, the amount of turnover and the balance at the beginning and end of the month incomplete. Pr-va. The account contains information about write-offs from accounts 20 and 08 during the current month.

And in this article we will look at the following tab of Accounting Parameter Settings: Cost.

What happens if you don’t look at this tab and start accounting in a new program?

How to correctly configure cost accounting in the accounting parameters of your program?

When creating a new database, the default bookmark remains empty:

There seem to be few fields on it - let's discuss them in order:

1. Planned cost price type

Pitfall number 2: Planned cost price type.

There is a small nuance here and it is of interest to those who are going to take into account products during the period at planned prices.

To explain, we’ll have to jump ahead a little and turn to the accounting policy settings.

If you install in accounting policy the procedure for the formation of accounting prices “at planned” prices, then prices of the type indicated here will be used. The average person, as a rule, assumes that we are talking about manufactured products. After all, it is the products that can be difficult to accurately evaluate over a period.

But! If you use advanced cost analytics, then all other inventories, for example, materials for production, will be written off at planned prices. And the Cost Calculation will clarify the write-off cost to the actual cost.

In light of the above, you need to think about whether you will introduce planned prices with an eye to labor costs.

2. Keep records of the cost of inventories by warehouse

To tick or not to tick? According to the description in the certificate and manuals for 1C, the consequences of one or another option are unclear.

Let's try to dig deeper. Main reports (for the curious, the corresponding registers are in parentheses), in which the data changes depending on these settings:

If you have Advanced Cost Analytics, then this is:

Reports - Advanced Analytics - Inventory Accounting Sheet and Analysis of Inventory Movement and Costs (Registers: “Cost Accounting (Management Accounting)” and “Cost Accounting (Accounting and Tax Accounting)”).

If you have batch accounting, then this is:

Reports - Inventory - Statement of consignments of goods in warehouses (Registers “Consignments of goods in warehouses” in all types of accounting).

What's the point?

1. If we set the flag, then the “Warehouse” analytics appears for the cost price. The cost estimate for write-off is taken only within the specified warehouse. All movement documents move the cost price across warehouses.

If you move goods and allow yourself to enter documents that affect the cost, retroactively (and who doesn’t allow this?), then in order to obtain a reliable estimate in the context of warehouses, you need to adjust the write-off cost using the Cost Calculation document. If cost accounting is batch-based, then the write-off sequence is restored by separate processing.

You can do this at least every day, although this is usually done at the end of the month.

2. If the flag is not checked, then there is no “Warehouse” analytics in the management and/or regulated cost accounting of the inventory. In the Chart of Accounts, the flag for total accounting is cleared from the Warehouses subaccount.

In this case, quantitative accounting is carried out regardless of the cost of warehouses (This can be seen in the Goods in warehouses report).

If there is only one warehouse, then such a setting is obviously shown to us. What happens when there are several of them?

What does the setting Maintain inventory cost records by warehouse affect?

Let's set both flags and create a small chain of documents:

1. Receipt of goods and services to one warehouse:

2. Transfer of goods to another:

3. Customs declaration for imports (or Receipt of additional expenses, or you can simply change the amount in Receipt of goods and services retroactively)

4. We write off the moved goods as Sales of goods and services(any other write-off will behave the same way)

5. Let's generate reports

Sheet for inventory accounting (for batch accounting, analogous to: Sheet for batches of goods in warehouses). I will consider Ex. accounting, but in regulated conditions everything will be the same for now.

Let’s select the Main and Rented warehouses and the items that were moved and sold:

We see that the amount of expenses for the customs declaration is stuck in the main warehouse, and Sales of goods and services wrote off only the cost that was transferred by the Transfer of goods document.

We will sell the second TV from the main warehouse:

We see that everything is in order here; when writing off, the full cost of the goods is taken into account:

Let's look at the SALT in account 41.1, which accounts for our goods:

The situation is the same: part of the costs for JVC TV is stuck in the Main warehouse.

1C will write off the cost difference when posting the Cost Calculation document with the month-end closing setting specified in it (In batch accounting - Processing the restoration of sequence by batch).

The picture will be restored, but you need to understand that before the cost calculation is carried out, the total balances in warehouses may be distorted.

On the other hand, with this accounting setup, we can clearly analyze the cost of goods by warehouse.

And if you don’t keep track of the cost of inventories by warehouse

If cost accounting for warehouses is not maintained, then when the goods are written off from a new warehouse, the system will immediately pick up the cost, taking into account the changes. Despite the fact that the movement of goods was introduced earlier than the customs declaration for imports.

Let's look at the report Statement of Inventory Accounting:

Let's see the same thing in Regulated Accounting:

The amounts written off on both TVs are the same, but now we don’t see the warehouse. We can see the movement through warehouses only quantitatively in the Goods in Warehouses report.

We look at the accounting SALT for account 41.1 and see completely different numbers:

Now it is impossible to select data by warehouse; turnover is displayed for all warehouses at once.

In this case, only the quantity is displayed in the context of warehouses. But, what’s most unpleasant, according to Nomenklatura’s analytics, the turnover is doubling. You can remove the detailing by warehouses, but incorrect turnover will remain.

The fact is that the Movement of Goods makes a posting in regulated accounting with the Warehouse sub-account in order to take into account the quantity. But he also writes the amount in the posting, although this does not look entirely logical with the setting assuming the absence of total accounting for warehouses. Remember, we said that in the inventory accounts the flag responsible for maintaining total accounting is cleared:

It turns out that unchecking the absence of total accounting for warehouses in the chart of accounts only entails the absence of amounts in the turnover sheet by warehouse.

Let's try to combat incorrect turnovers in the SALT according to the account. Let's go to the Chart of Accounts and set forced total accounting for warehouses

Let's retransmit the documents and form the OCB again:

It didn’t get better, on the contrary, they appeared negative balances in terms of warehouses. Moreover, these balances cannot be removed by calculating the cost price in RAUZ or restoring the sequence of batch accounting.

With this setting, they cannot be eliminated, because To make adjustments, 1C takes amounts from cost accounting registers, but there are no warehouse analytics there.

That is, you can’t do that! Setting up a chart of accounts cannot be more detailed than the settings in Accounting Parameters.

Inventory

There is one more subtle point: inventory. What happens when filling out an inventory document?

Let's only sell half of our TVs from the Rented Warehouse. We will have a balance, and it can be inventoried. We change the document Sales of goods and services.

The inventory accounting statement gives the result:

SALT according to account 41.1:

We create the document Inventory of goods in the warehouse and fill in the balances:

We see that the document has been filled out according to the register data. The amounts recorded in the chart of accounts did not affect the completion of the document. That is, if we do not carefully set up accounting in the context of warehouses, then our inventory and accounting data run the risk of never matching.

Let's remove the quantitative accounting of inventories by warehouses in our account, i.e. We will completely abandon the subconto Warehouses:

Let’s retransmit the documents and again form the SALT according to account 41.1:

Now we have received a neat OSV and a complete match of the data on the registers and in the accounting records.

Conclusion

1. If an accurate assessment of the cost of each warehouse is not so important for you, it may be very convenient not to keep records of inventory by warehouse.

The point is not only that such a mechanism reduces the load on the base. This also reduces the consequences of user errors and late entry of documents.

But you will need to customize the Chart of Accounts in terms of inventory accounts.

On the other hand, if the same item is delivered to different warehouses at different prices, then when written off, the cost is averaged.

With this setup, it will not be possible to look at the cost of remaining goods by warehouse, because distortions are possible. Only cost per item and quantity accounting per warehouse will be available.

Indeed: the goods arrived (if FIFO, then on the same day), one piece at a time, to warehouse No. 1 at a price of 100 rubles, and to warehouse No. 2 at a price of 200 rubles. When writing off one item from warehouse No. 1, we have the write-off cost: (100+200)/2 = 150 rubles. Balance in warehouse No. 1: 0 pieces and - 50 rub. It is impossible to analyze such data.

2. You should think through your needs for detailed inventory accounting and take the time to discuss this with your 1C implementers. Forethought will cost less.

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