Accounting financial accounting. Concept and classification of materials (the most important)

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Accounting financial accounting. Concept and classification of materials (the most important)

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45. CONCEPT AND CLASSIFICATION OF MATERIALS

The concept of "materials" is collective, denoting different elements of production (as a rule, materials are used as objects of labor).

In accordance with PBU 5/01, they are accepted for accounting as inventories (MPZ) assets:

▪ used as raw materials in the production of products (performance of work, provision of services);

▪ intended for sale (goods and finished products);

▪ used for the management needs of the organization.

Materials can be conditionally combined into 14 groups, the first eleven of which correspond to the names of sub-accounts to account 10 "Materials".

1. Raw materials and supplies.

2. Purchased semi-finished products and components, structures and parts.

3. Fuel.

4. Containers and packaging materials.

5. Spare parts.

6. Other materials.

7. Materials outsourced for processing.

8. Construction Materials.

9. Inventory and household supplies.

10. Special equipment and special clothing in stock.

11. Special equipment and special clothing in use. For organizations engaged in the production of agricultural products, it is advisable to distinguish 3 more groups of material reserves.

12. Seeds, planting material and feed (purchased and home-made).

13. Mineral fertilizers.

14. Pesticides used to control pests and diseases of agricultural crops; biological products, medicines and chemicals used to combat diseases of farm animals, etc.

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