Accounting financial accounting. Evaluation and accounting of materials during their procurement and acquisition (the most important)

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Accounting financial accounting. Evaluation and accounting of materials during their procurement and acquisition (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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47. EVALUATION AND ACCOUNTING OF MATERIALS IN THEIR PROCESSING AND ACQUISITION

Inventories are accepted for accounting at actual cost.

Depending on the source of income different materials are possible options for their assessment.

1. Purchase of materials and equipment for a fee. Actual acquisition costs, excluding VAT and other refundable taxes (including costs of procurement and delivery of materials, insurance costs, costs of bringing materials to a usable state).

2. Manufactured by the organization itself. Actual costs associated with the production of these inventories.

3. Receipt under a gift agreement or free of charge. Current market value as of the date of acceptance for accounting.

4. Contribution by the founders (participants) as a contribution to the authorized (share) capital of the organization. Monetary valuation agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

5. Receipt in exchange for other property or upon fulfillment of obligations (payment) in non-monetary means. The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets. If it is impossible to determine the value of assets transferred or to be transferred by an organization, the value of inventories received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary means is determined based on the price at which similar inventories are purchased in comparable circumstances.

6. Purchase for foreign currency. At cost in rubles by recalculating the amount in foreign currency at the rate of the Central Bank of the Russian Federation effective on the date of acceptance of inventories for accounting.

7. Acquisition as a result of disposal of fixed assets or other property. Current market value as of the date of acceptance for accounting.

8. Acquisition of property for use or disposal. The valuation provided for in the agreement on the transfer of property for temporary use or disposal.

To assess inventories in current accounting, accounting prices established by the organization for each type of inventory can be used. The actual cost of materials at the reporting date is determined at accounting prices adjusted for the percentage of deviation of actual costs from the value at accounting prices. For synthetic accounting of the presence and movement of the organization's own inventories, active accounts: 10 "Materials", 14 "Reserves for the depreciation of material assets", 15 "Procurement and acquisition of material assets", 16 "Deviation in the value of material assets".

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