To what account should stationery be credited?

Every accountant needs to know in which account (sub-account) to record office supplies in order to keep records correctly and remove the finished materials from balances on time. Only at first glance it may seem that these are little things that you don’t have to bother with. But in fact, even experienced specialists make a lot of mistakes when they try to reflect all the movements of the office. Moreover, different professionals talk about different things, and each of them bases their decision on the laws and requirements of the tax office. Let's remember the general rules that should be used to avoid complaints and fines from inspection authorities and figure out how best to reflect such operations.

Receipt of stationery: what applies to them

In accordance with Instruction No. 157 and paragraph 118, the office may include:

• paper;
• pens;
• rods;
• pencils;
• folders;
• paper clips;
• stapler;
• printer ink.

These are the basic items that can always be classified as stationery, but in reality there are many more. Sometimes they are defined as products that are used for correspondence or paperwork, but this is not a complete formulation.

In accordance with it, the office includes:

• drawing and school supplies (ready sets, rulers, pencil cases);
• office equipment (typewriters, scanners, calculators).

In addition to all this, the work of the enterprise is almost always associated with printing and preparing materials for storage. Therefore, this also includes:

• cross-linking agents;
• stamped goods;
• special threads in some cases;
• glue.

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Separately, it is worth noting a few more items of inventory, which are also classified as CT:

• accounting books;
• plastic stationery;
• photocopying and duplicating equipment;
• paper cutting devices;
• means that provide a protective coating on sheets of paper;
• equipment for destroying documents;
• storage cabinets;
• hole punchers.

Accounting for stationery in accounting

It is worth noting that if a non-financial asset is classified as an office, this does not mean that it should automatically be classified as inventory. The main criterion for whether to count it as fixed assets or as inventories is the period of use. It is important to understand whether the item will be used constantly, repeatedly or only once.

How to lead correctly

They are usually accepted in the format of inventories (inventories), credited at the actual cost of the purchase, in other words, according to the amount of money spent on the purchase:

• in accordance with the invoice issued by the supplier;
• According to the traveler’s reporting, a receipt is attached to it if the employee bought “stationery” on a business trip.

Reception is issued according to the PKO (cash receipt order), which has form No. M-4. The movement will be reflected in accounting cards according to f. No. M-17. Everything is divided by type, product groups and other characteristics. The storekeeper fills out these documents according to the receipt and expenditure documentation, which is provided to him on the day the business operation is carried out. At the end of the month, balances are calculated and signed by an accountant after reconciling the analytical data with the actual data.

Chart of accounts for beginners by sections

The classifier includes all balance sheet accounts; they are listed in 8 sections under numbers such as:

• active;
• passive;
• active-passive.

Section I consists of the company's assets; it indicates operations with facilities for their commissioning, disposal, construction, and depreciation. This part reflects the turnover of fixed assets - buildings, structures, equipment. The status of intangible assets under patents and licenses is shown here.

In production inventories, section II of the balance sheet contains information about household supplies used during production processes.

Section III discusses production costs. An accountant needs to pay special attention to the interaction of registers that are involved in all types of activities of the enterprise. The actual productivity of the enterprise, the amount of profit and the calculation of product costs depend on the correct posting of expense items.

All data on the company’s funds are shown in section V - these are cash on hand or transfers to bank accounts, loans, credits, and securities.

Section VI reflects relationships with organizations, hired personnel, and internal financial transactions.

Section VII shows the state of investment:

• authorized capital;
• additional;
• reserve;
• shares;
• retained earnings.

Financial results, section VIII , ends with the chart of accounts. In this part, production results are summed up, profits with reserves are formed, and losses for the reporting period are indicated.

The plan consists of synthetic and analytical accounts. A sub-account is opened if necessary for detailed disclosure of the transaction.

Additional accounting theory is provided below.

How is this enshrined in law?

There are guidelines that indicate how to take these values ​​into account. This is all included in paragraph 49 of the instructions:

• if they were purchased for cash or non-cash, then a receipt order is drawn up using a special form. No. M-4;
• everything will move around the warehouse according to types, varieties, colors, shapes and other differences, written in cards according to f. No. M-17, they are set up for each type of material separately.

All documentation will have to be maintained by the MOL (financially responsible person) on the basis of receipts and expenses with the date stamped when exactly the business transaction occurred, so that the CT can be taken into account at this cost.

Receipts are made through debit 10, which is called “Materials”. Then, according to the Instructions, the organization can independently determine subaccounts for each type of inventory. Therefore, in one accounting account it appears 10.01, which is responsible for CT, and in the other it is 10.09, necessary for other goods.

Table showing which subaccount is allowed to be used and how to properly capitalize various stationery items

Where in accounting can I see the reflection of income?

In what accounts is revenue reflected? Revenue from ordinary activities is grouped on account 90 “Sales” , other revenue is shown on account 91 “Other income and expenses”. Ordinary activities are those that an organization engages in continuously or systematically.

Other revenue in accounting is revenue from the sale of any assets of the organization. This could be the sale of fixed assets, construction in progress, materials, financial investments, accounts receivable, currency - any assets that the organization deems necessary to sell.

To which account should stationery be attributed and how to take it into account?

The main one is 10, called “Materials”. Their appearance should be recorded as a debit on subaccount 10.09, but there are other options.

Regardless of the type of payment, the transactions should be entered in the following form:

To which subaccount should I assign stationery and how to capitalize them later?

Organizations operate in two different ways:

• each item indicating price and quantity;
• a homogeneous group is isolated; as an example, different folders or writing instruments can be cited.

It is worth remembering that method 1 is more reliable; tax authorities have no questions about it. It is easy to use if you purchase a lot of office supplies, but it is sent to employees gradually, in small portions. Another advantage of the method is that you can calculate the need to ensure a normal workflow.

The main entries will be associated with accounts Dt 10 and Kt 60 and 71. There is no big difference in which sub-account everything is credited to, the main thing is to reflect your desire to conduct business in a certain way in the UP.

Official rating of companies providing accounting services in Moscow and price calculator

When calculating the cost of accounting services using the calculator, the following actions of the accountant are taken into account:

• Oral and written consultation;
• Setting up accounting;
• Restoring accounting records that were previously maintained incorrectly;
• Analysis of the economic activity of the enterprise for the possibility of applying optimization of business processes;
• Drawing up accounting policies;
• Drawing up contracts, applications, regulations;
• Entering data into primary documents, extracting information necessary for reporting;
• Maintaining personnel records;
• Calculation of salaries, vacation pay, sick leave;
• Tax accounting - determining the amount of VAT, deduction of income tax and mandatory payments to extra-budgetary funds;
• Working with reporting – filling out documents and submitting them to the relevant authorities;
• Control of bank accounts and the movement of funds through them;
• Personal interaction with any regulatory authority.

In addition, the calculator additionally takes into account accounting services that are not standard actions of a specialist, for example, choosing a profitable lending option to increase the capacity of an enterprise.

Portal analysts studied the main indicators of companies, such as:

• Period of activity and history of development;
• Level of business reputation;
• The abilities and level of education of each employee;
• The team's ability to provide comprehensive services;
• Customer reviews.

In addition, the convenience of the company’s online resources and ease of use were studied. The ability to preliminary calculate the cost of an accountant’s services using an online calculator, studying price lists and basic information about the service.

It was important to determine how open and loyal the company is to the potential client, what it offers, and what potential it has.

After studying all the indicators, our experts created a rating of the best companies that today offer up-to-date accounting services at a price calculated using an online calculator.

What is an accounting services calculator?

So that the client can pre-determine the benefits of cooperation with an outsourcing company, he is provided with access to such a tool as an online calculator. It is usually located on the central page of the site or in a special section with the same name.

The company’s specialists include the following basic prices for accounting services:

• Taxation system;
• Number of documents processed per month;
• Number of employees;
• Main activity;
• The number of fixed assets in the enterprise.

In addition, many calculators include the cost of the package of accounting services offered by the company. For example, after entering the main indicators of his organization, the user determines what set of services he wants to receive from the performing company:

• Turnkey accounting – provision of comprehensive accounting services, including work in the 1C program or processing of primary documentation;
• Payroll calculation – carrying out all calculations regarding payments to employees, filling out payment slips and reporting documents;
• Restoration of records in which many errors were made or were lost as a result of natural disasters or accidents;
• Functions of the chief accountant – complete transfer of control over accounting activities to outsourcing;
• Personnel records - using the services of professional personnel officers remotely, who will systematize employee data;
• Development of accounting policies - carrying out an analysis of the accounting and functioning of the enterprise, creating a set of rules on the basis of which the accounting department will work in the future;
• Unlimited accounting – collection of primary documentation, interaction with counterparties to obtain and systematize it;
• Setting up accounting from scratch - developing a document flow system, taxation scheme and forms of reporting documents.

To use professional accounting services after studying their cost on the calculator, use the latest information on the ranking of the best companies located on our portal. We are confident that using our data you will be able to quickly find a professional team.

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We count the entire receipt as one piece

If this option was chosen, then everything is credited as 1 unit and will be written off the same way. To use this method, you need to issue an order, on its basis the office will be accepted and immediately left for needs.

In this case, the PKO is attached to a copy of the delivery note from the supplier, this will allow the receipt to be tracked if necessary.

To deregister, employees’ applications are attached to an invoice or other similar document.

Among the advantages is ease of use. But this method can provoke a lot of questions from the tax inspectorate.

Acceptance by quantity

This is another option that is not used as often. Here only the purchased volume will be counted, without names or forms. It will look like “Stationery, 15 pcs.” This is convenient, but can create issues due to the large difference in cost. For example, disposing of one chair will cost many times more than a ballpoint pen.

How to keep records without counting 10

In practice, sometimes accounting is carried out without “Materials”. Typically, this method is chosen when it is planned to immediately use CT for the needs of the company. And these expenses can be recorded as services as expenses. All this is recorded in accounting entries, where Dt is 25-26 and 44, and Kt is considered as 60 and 71.

If only small amounts are used in this algorithm, then the tax authorities will not have any questions. But if a lot of money is regularly spent on this and the article is often repeated, then such an error will provoke the interest of inspectors.

Difficulties may also arise if it is necessary to deduct the amount of input VAT, because the purchase was not accepted for accounting according to the rules.

Another difficulty is trying to track what exactly was spent and in which workshop or department. When checking, it will be very difficult to understand which employees are ordering too much, and which departments are purchasing too much and is costly and unjustified.

Accounting for the fiscal accumulator: postings, examples

The fiscal drive is an integral part of cash register equipment, therefore, accounting for the drive and its replacement depends on the chosen accounting method for all cash register equipment.

In connection with amendments to Law No. 54 - Federal Law on the rules for the use of cash register equipment in 2021, almost all legal entities and individual entrepreneurs will have to use new online cash registers when making cash payments with counterparties, and the transaction history will be recorded on a fiscal drive.

Accounting for the fiscal accumulator depends on the method of cash register accounting chosen by the company, since it is its immediate main part.

Accounting for cash register equipment as part of fixed assets

To classify cash register equipment as fixed assets, the following conditions must be met:

• subject of labor - an independent object that is not a spare part of other equipment;
• useful life more than a year;
• used in the process of entrepreneurial activity for the purpose of making profit;
• the initial cost criterion is at least 100 thousand rubles.

If the basic requirements for equipment are satisfied, then, by decision of a legal entity, assets worth less than 100 thousand rubles can be taken into account in accounting as part of fixed assets.

If the company’s accounting policy decides to take cash registers into account as part of fixed assets, then the initial cost will be collected from the main costs incurred:

• cash register cost;
• costs of information and consulting services;
• cost of work on setting up and installing equipment, delivery, etc.

In accounting, the formation of the initial cost of fixed assets is displayed on active account 08: debit - price formation, credit - transfer of the asset to the fixed assets and start of use:

• Dt 08 Kt 60 – expenses for the purchase of a cash register and fiscal storage device are taken into account;
• Dt 08 Kt 26 – general business services are written off;
• Dt 01 Kt 08 – the cost of the fixed asset is fully formed, the asset is transferred for use.

Case Study 1

Limited Liability Company "Rus", in order to modernize the cashier's workplace, acquired a new autonomous cash register with a fiscal storage device. The acquisition cost is 33.4 thousand rubles, including VAT 18% 5094.92 rubles.

The company also incurred additional costs for purchasing an activation key for 36 months and connecting the cash register to the fiscal data operator. The total cost of additional settings amounted to 8,600 rubles, including VAT 18% of 1,311.87 rubles.

The accounting policy of Rus LLC stipulates that cash registers should be accepted in accounting as part of fixed assets if their initial cost is above 30 thousand rubles.

Accounting entries for business transactions:

• Dt 08 Kt 60 – 28,305.08 rub. – the purchase of equipment from the supplier is taken into account.
• Dt 19 Kt 60 – 5094.92 rub. – accounting for input VAT.
• Dt 08 Kt 60 – 7288.13 rubles – the company’s costs for setting up the cash register.
• Dt 19 Kt 60 – 1311.87 rub. – input VAT from the supplier.
• Dt 68 Kt 19 – 6406.79 rub. – value added tax is accepted for deduction.
• Dt 01 Kt 08 – 35,593.21 rub. – the purchased cash register is included in the company’s fixed assets.

Accounting for cash registers as part of inventories

In addition to including equipment as part of fixed assets, many companies capitalize equipment to account 10 as part of the inventory and immediately write off the cost of commissioning to the corresponding cost accounts. In this case, information about the fiscal accumulator and cash register can be taken into account in an off-balance sheet account or checked during detailed analytical accounting of the account. 10.

Case Study 2

Limited Liability Company "Kaktus" as part of modernization acquired the fiscal registrar "ATOL" worth 32 thousand rubles (including VAT 18% 4881.36 rubles). The costs of concluding an agreement with the OFD and calling technical specialists amounted to 15 thousand rubles, including VAT 18% 2288.14 rubles. The company is a small trading enterprise.

The accounting department of Cactus LLC compiled the following transactions:

• Dt 10 Kt 60 – 27118.64 rub. – receipt of goods from the supplier.
• Dt 19 Kt 60 – 4881.36 rub. – VAT included.
• Dt 44 Kt 60 – 12,711.86 rub. – costs for calling specialists are included in sales costs.
• Dt 19 Kt 60 – 2288.14 rub. – tax accounting.
• Dt 68 Kt 19 – 7169.50 rub. – VAT is accepted for deduction.
• Dt 44 Kt 10 – 27,118.64 rub. – the cash register is put into operation.

Replacement of fiscal drive, accounting

The fiscal drive is an integral part of the cash register, ensuring the formation of a fiscal sign, recording and storing data, encrypting information for transferring information to the OFD.

When using cash register equipment, the drive needs to be replaced:

• due to expiration;
• when changing the owner of cash register equipment;
• The drive memory is full before the expiration date;
• breakdown of the cash register or failure of the element.

Accounting for replacing an item will also depend on the cash accounting method chosen by the enterprise.

CCP refers to the company's fixed assets. In this case, the replacement of the fiscal drive will occur as part of the modernization of the asset:

• Dt 10 Kt 60 – purchase of a new FN.
• Dt 08 (sub-account for accounting for modernization costs) Kt 10 - the costs of purchasing and installing the element are taken into account.
• Dt 01 Kt 08 - an increase in the value of the asset as a result of replacing the drive will be reflected in the OS card.

The cash register does not belong to the company's fixed assets: the costs of the new fiscal drive will be immediately charged to the appropriate accounts:

• Dt 10 Kt 60 – purchase of FN.
• Dt 26 (44) Kt 10 – write-off of costs.

Note from the author! After the expiration of the fiscal accumulator, it must be preserved for 5 calendar years.

Changes in work from January 1, 2021

Amendments to the current legislation make adjustments to the operation of cash register equipment: it is necessary to update the software, as the format of fiscal data and the VAT rate change. At the same time, the regulatory authorities noted that there is no need to replace the fiscal drive, and re-registration is also not required.

Related topics

Source: https://onlainkassy.ru/provodki/buxgalterskij-uchet-fn.html

How to document the purchase and use of office supplies

There are two options to purchase and arrive:

• piece by piece;
• homogeneous groups.

A predetermined method should be noted in the company's accounting policy and always adhered to.

When CT scans are transferred to the person responsible for the materials, a certain action has to be taken:

• draw up a special receipt order using the unified form No. M-4;
• On the invoice that arrived from the supplier, put a stamp where the name of the company, the date of receipt of the MC and the cash register number will be entered.

In the second case, the responsible employee must sign this document. The cost of goods used will be expenses according to PBU 10/99, that is, it is considered that these are ordinary activities of the organization.

When they are issued to employees, they are written off in accordance with the drawn up invoice requirement according to f. M-11.

To simplify work and increase efficiency, it is worth having appropriate programs that will facilitate the preparation of documentation. To make it easier to choose among the variety of software, we recommend contacting Cleverence. Our specialists will help you find the right software for your business that automates work processes by combining the work of accounting systems and equipment, for example, data collection terminals. So, for those who use 1C: Accounting there is a software product called “OS Inventory”.

Step-by-step instructions on how to reflect the implementation (including in 1C)

Let's look at the most common transactions for the sale of other property in the 1C program version 8.3.

Materials

1. Go to the “Sales” section, document “Sales (acts, invoices)”.
2. When creating a document, select the “Goods (invoice)” type.
3. In the document, select the counterparty, the contract (it should look like “with the buyer”), and the materials warehouse.
4. Using the “Settlements” link, fill in the accounts for accounting for settlements with the counterparty and settlements for advances, payment terms and settings for offsetting the advance.
5. Determine the method of calculating VAT - “VAT in total” or “VAT on top”.
6. Fill out the tabular part: for each material, select a name from the “Nomenclature” directory, indicate the contract price, quantity, and VAT rate.
7. By clicking on the “Accounting Accounts” link, the corresponding tab is automatically filled in: material accounting account from the directory (10), income accounting account (91.01), other income and expenses item “Sale of other property”, write-off account for the cost of material sold (91.02), VAT attribution account (91.02 “Other expenses”).
8. To issue an invoice, click the “Write an invoice” button.
9. Print the document in any of the options: TORG-12, invoice, invoice for materials release on the M-15 side.

Sale of fixed assets

1. Go to the section “Fixed assets and intangible assets”, item “Disposal of fixed assets”, document “Transfer of fixed assets”.
2. In the document, select the counterparty, the contract, the location of the asset (the department in which the asset was registered), the event of the asset (transfer of the asset).
3. In the tabular section, fill in the name of the OS from the directory, while its inventory number will be filled in automatically, and enter the sales price under the contract.
4. The income account should be indicated 91.01, the expense account 91.02, the article “Sale of fixed assets”, the VAT account also 91.02.
5. Using the “Create on the basis” button, you can generate a transfer and acceptance act of form OS-1, an invoice or a universal transfer document.

Revenue from non-core sales does not solve the statutory goals of the organization.

Rather, it allows you to free up funds that are temporarily unused and therefore do not provide an economic effect: to receive money for materials stored in a warehouse, for construction that is not completed for some reason, for equipment supplied but not in operation, for inefficiently used fixed assets, for overdue accounts receivable.

If such implementation provides a significant share of the organization’s total income, it is worth thinking about the effectiveness of financial investments. In any case, other income participates in the formation of the final financial result of the entire enterprise.

Write-off of stationery

All that remains is to figure out which accounting account to assign the spent office supplies to. Here it is worth remembering that this group of material assets is directly involved in the main activity. Therefore, you can write it off to your account. 26, which is responsible for general business expenses, and 44, which reflects sales costs.

When they are given to employees, they are taken from the warehouse. To do this, you need a demand invoice, which is filled out according to f. M-11. Another option is to use a standard form that the company developed specifically for this task, but in this case the document must be included in the accounting policy and always be used. It is imperative to indicate the cost of the CT scan as of the date on which the issuance took place.

In which accounting account should stationery items subject to write-off be reflected?

The accounting entry will look like this:

• Dt 26 or 44 - the amount is indicated for everything that was transferred for use.

The simplified version has a slightly different algorithm. They can legally write off all costs to standard and core activities immediately after acquisition. For this reason, they do not issue transfers to employees. All amounts will be recognized upon payment.

What the postings for writing off the office will look like - sample acts

If “stationery” was accounted for as production inventories, then the company has the right to completely remove them from the balance sheet when they are issued to the employee. There is no further control. This is formalized as Dt 91-94 and Kt 209.

As we have already said, if an item is issued from a warehouse, then form M-11 is filled out, which will become the basis for drawing up a write-off act. It can be written in any form, the main thing is that it is signed by MOL. It is also important to indicate all the names and costs of accessories.

The order in which CT will be written off

After we have figured out what account to include office supplies in, it is worth finding out how they are deregistered. When writing materials are transferred from the warehouse to responsible employees, it is necessary to complete the following paperwork:

• limit-fence card according to f. M-8;
• invoice-request M-11;
• invoice, which is drawn up in the interindustry form M-15.

Sometimes accounting includes refilling cartridges here, but this is the wrong approach. This is what pp. says. 2 from clause 1 in Article 254 of the Tax Code of the Russian Federation. These costs should be translated into material costs.

It remains to understand which accounting account to include the office that has served its purpose. First, a corresponding act is drawn up. It must include:

• consumption standard, if available;
• name and amount of costs;
• where everything was spent;
• price per piece and all items;
• additional information if required.

In accounting it will look like this:

What the documents will look like and who will sign them is established by internal regulations - instructions, orders, regulations.

How to work with VAT

We already know which accounting account to put office supplies into, but it is important to remember about taxation. Each company has the right to deduct all VAT charged to them by sellers. All this is done on the basis of pp. 1 and 2 tbsp. 171 of the Tax Code of the Russian Federation.

Everything must be written down on a separate line in all settlement documents in accordance with Art. 168 Tax Code of the Russian Federation. The deduction occurs in accordance with paragraph 1 of Art. 172.

Tax applied to corporate profits

The cost of CT should be included in other expenses, this occurs on the day when they are transferred to employees for use, this is indicated in Article 264. Tax Code of the Russian Federation.

What do they pay under the simplified tax system?

Each company that operates according to this principle reduces its income by all incurred expenses specified in Art. 346. The office also belongs here if it complies with Article 264 of the Tax Code of the Russian Federation. VAT amounts are also included in costs, but they must be entered on a special line. Their cost is recognized as part of the amount spent after payment.

To what account should stationery be credited?

Fill out the release of stationery from the warehouse to the organization's divisions with a demand invoice in form No. M-11.

In it, indicate the name of the department to which the stationery was issued, the account number on which the costs of maintaining this department are taken into account (for example, account 44 when transferring stationery to the sales department) (p.

97 and 98 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

If office supplies are released from a warehouse to an intermediate division of the organization (for example, to the administrative office), then at the time of transfer it is not known how much each division of the organization will consume (for example, accounting, purchasing department).

In this case, as each department spends them, it is necessary to draw up acts (reports) in any form. They should indicate the name, quantity, cost of stationery and confirm the appropriateness of their use. Based on these acts (reports), write off the cost of office supplies as expenses.

This procedure follows from paragraphs 97 and 98 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Accounting

In accounting, consider stationery as part of the materials on account 10-9 “Inventory and household supplies.” Document the purchase of stationery and reflect it in accounting in the usual manner prescribed for materials. For more information about this, see How to reflect the receipt of materials in accounting.

Situation: is it necessary to include stationery products with a useful life exceeding 12 months in accounting as part of fixed assets? For example, scissors, calculators, etc.

Stationery, the cost of which does not exceed the limit established in the accounting policy, can be recorded on account 10 “Materials” and written off at a time when put into operation.

If an organization decides to exercise such a right, it must record this in its accounting policies for accounting purposes.

In this case, you need to select a specific limit on the cost of objects with a useful life of more than a year, which will be taken into account as inventory. When setting such a limit, please note that its amount cannot exceed 40,000 rubles. (clause 5 of PBU 6/01).

When releasing office supplies from the warehouse, simultaneously with drawing up a demand invoice in Form No. M-11 or an act (report), make the following entries:

Debit 23 (25, 26, 29, 44...) Credit 10-9

– the cost of consumed stationery is included in expenses.

This is stated in paragraphs 90, 93, 97 and 98 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Cost estimation methods

Determine the cost at which office supplies are written off from account 10-9 in one of the following ways:

• at the cost of each unit of inventory;
• FIFO;
• at average cost.

This is stated in paragraph 58 of the Regulations on Accounting and Reporting and in paragraph 16 of PBU 5/01.

The method for estimating the cost of write-off office supplies should be established in the accounting policy for accounting purposes. Such rules are established by paragraph 73 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

BASIC: income tax

When calculating income tax, take into account the cost of stationery as part of other expenses associated with production and sales (subclause 24, clause 1, article 264 of the Tax Code of the Russian Federation). With the accrual method, do this immediately at the time of purchase (clause 7 of Art.

272 of the Tax Code of the Russian Federation). If the organization uses the cash method, take into account the costs of stationery only if they are paid (clause 3 of Article 273 of the Tax Code of the Russian Federation). For more information, see

What other expenses associated with production and sales should be taken into account for income tax.

When including costs in the tax base, they must be economically justified, documented and related to activities aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation).

If an organization recognizes expenses for the purchase of office supplies that have been posted to the warehouse, but have not yet been written off to departments, inspectors can challenge them (as expenses not related to activities aimed at generating income). To avoid this, charge the cost of stationery to expenses only after they have been issued for use in activities (upon request-invoice in form No. M-11 or act (report)).

An example of how expenses for the purchase of stationery are reflected in accounting and taxation. The organization applies a general taxation system

On April 4, the secretary of Alfa CJSC E.V. Ivanova was given 2,000 rubles. for the purchase of stationery for the organization (paper, staplers, pens, etc.). Ivanova acts on behalf of the organization by proxy.

On April 5, Ivanova purchased stationery for the entire accountable amount. On the same day, the head of Alpha approved its advance report, and the accountant capitalized the received materials. Along with the advance report, Ivanova submitted to the accounting department an invoice with the allocated amount of VAT (305 rubles), an invoice and a cash receipt.

On April 7, all office supplies were transferred to the marketing department based on the invoice request. In it, the storekeeper indicated the purpose of using the stationery - ensuring the current activities of the structural unit. Therefore, the accountant wrote them off as expenses at the time of release from the warehouse.

The following entries were made in Alpha's accounting records.

April, 4:

Debit 71 Credit 50 – 2,000 rub. – money was issued against Ivanova’s report.

5th of April:

Debit 60 Credit 71 – 2,000 rub. – the cost of stationery has been paid to the supplier;

Debit 10-9 Credit 60 – 1695 rub. (RUB 2,000 – RUB 305) – stationery has been capitalized;

Debit 19 Credit 60 – 305 rub. – VAT on purchased stationery is taken into account;

Debit 68 subaccount “Calculations for VAT” Credit 19 – 305 rub. – accepted for deduction of input VAT.

April 7:

Debit 26 Credit 10-9 – 1695 rub. – the cost of stationery is taken into account as part of general business expenses.

Situation: is it possible to take into account the costs of stationery purchased at retail through an accountant when calculating income tax? In sales and cash receipts, the cost of materials is reflected in the total amount without decoding them by type, quantity and price.

Answer: no, you can't.

At the same time, in order to recognize expenses for office supplies, in addition to the sales and cash receipt, you need to have an employee’s advance report.

Similar explanations are given in the letter of the Federal Tax Service of Russia dated June 25, 2013 No. ED-4-3/3/11515.

Advice: when calculating income tax, costs for office supplies can be recognized as expenses, even if the type, quantity and price of goods are not deciphered in cash registers and sales receipts. This is explained as follows.

Documented expenses mean expenses that are confirmed not only by those documents that are drawn up in accordance with the law, but also by those that indirectly confirm the expenses incurred (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Thus, an organization has the right to take into account, for the purposes of calculating income tax, expenses for stationery on the basis of a cash register and sales receipt, even if they contain the total amount paid for all purchased goods without decoding. And at the same time there is an advance report of the employee.

Source: https://thlshop.com/kantstovary-na-kakoy-schet-oprihodovat/

Can I return it to the supplier?

It depends on the conditions under which they were purchased. It is important to determine in advance who bought and what is not suitable for CT. If the purchase was made privately by an individual for use, then the law “On the Protection of Consumer Rights” applies, which confirms the possibility of returning low-quality items or items that do not meet expectations.

But when registering such an operation by an enterprise, problems arise, since the Civil Code does not provide for the possibility of returning or changing quality goods. And the law that protects individuals has no effect on companies. We have to hope that the seller will meet you halfway.

We looked at what account office supplies go to, where to include their receipt, how to spend and write them off. This is a simple operation, but it raises questions and disputes among many specialists. We advise you to adhere to accounting by quantity in order to attract the interest of the tax authorities. This method will help you get rid of the difficulties with counting balances, controlling them and spending them.

In the video you can see how inventory is carried out in a warehouse using TSD and Warehouse 15 software from Cleverence.

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Calculator This Is The Main Tool Or Materials 2021

A printer for 3 thousand, by definition, is not an OS, because... its cost is less than 40 thousand rubles. Therefore, it is necessary to take this printer into account in account 10.

9 (inventory and household supplies) and its entire cost (of course, excluding VAT) should be immediately attributed to account 20 (or first to 26, and then close 26 to 20 or 44, depending on which account in your organization the costs are taken into account ).

Fixed assets are recognized as part of the property that is used by organizations for a long time (more than 12 months) in the production cycle, when performing work or providing any services, as well as for the purpose of carrying out management activities.

How to keep records of low-value fixed assets

So, what does fixed assets mean in accounting in 2021? Let's look at the key points. First of all, we will determine from what amount the organization’s property is considered a fixed asset. To do this, we turn to the current accounting instructions and establish that a fixed asset is recognized as an object that meets the following requirements:

Cost limits have been adjusted. Now, fixed assets subject to immediate write-off on the balance sheet should include objects that cost 10,000 rubles or less. Let us recall that until 2021, fixed assets with a value of up to 3,000.00 rubles were recognized as such property.

Fixed assets in accounting and tax accounting, main changes in 2021

Such entities received the right to create the initial cost of the fixed assets based on the amounts of payment to suppliers and contractors installing this facility. If the OS was created in the organization itself, then its price is formed from the amounts paid to contractors and other organizations. All other amounts spent can be transferred to current expenses.

For the purposes of this accounting, fixed assets that were registered later than December 31, 2015, and less than this limit, can be immediately transferred to expenses. If its price is more than 100 thousand rubles, then the object will have to be depreciated using one of the two proposed methods.

Examples of application of articles 310 KOSGU and 340 KOSGU in 2021-2021

• to the provisions of the Instructions to the Unified Chart of Accounts No. 157n;
• on the purpose, timing and procedure for using material assets;
• on the provisions of the accounting policy - it prescribes an exact list of property that is classified as fixed assets or inventories in the accounting of the institution.

In accordance with Order No. 65, article KOSGU 310 “Increase in the cost of fixed assets” includes the expenses of institutions for the acquisition or manufacture of objects that are classified as fixed assets.

Including precious stones, nuggets of precious metals, bars and bars of gold, silver, platinum and palladium, as well as coins made of precious metals except those that are not the currency of the Russian Federation.

Depreciation groups of fixed assets – 2021

The organization's fixed assets, depending on their useful life, belong to one or another depreciation group for profit tax purposes (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life of the asset is determined by the organization itself, taking into account the special classification approved by the Government of the Russian Federation.

If your OS is not named in the Classification, then you have the right to independently determine the useful life of this property, focusing on the service life specified in the technical documentation or the manufacturer’s recommendations. The established SPI will tell you which depreciation group your OS falls into.

Budget accounting of fixed assets in 2021-2021 (nuances)

To account for fixed assets, a synthetic account 010100000 “Fixed Assets” is provided. The budget accounting account number consists of 26 digits, and only 18–26 digits are used in the accounting of the institution. Depending on the group and type of fixed assets, as well as the essence of their movement, the code in the 22–26 digits changes in the account number.

Each inventory item as a unit of accounting for fixed assets must be assigned a number. And an inventory card is created for each object, with the exception of items costing less than 3,000 rubles and library objects.

Purchasing materials in 2021: which KOSGU to apply

According to clause 11.4.7 of Procedure No. 209n, subarticle 347 “Increase in the cost of inventories for the purposes of capital investments” of KOSGU includes expenses for payment of contracts for the purchase (manufacturing) of all types of materials, including building materials, for the purposes of capital investments. Just what should be understood by capital investments in the context of Order No. 209n?

2. Subarticle 347 of KOSGU was introduced to separate the costs of paying for contracts for the acquisition (manufacturing) of all types of materials, including building materials, for the purposes of capital investments. That is, it is designed to separate capital expenditures in terms of the acquisition of material reserves.

Requirements for depreciation groups

The next step is to establish the useful life of the OS. You can select any number of years within the established limits. For property worth more than 100 thousand rubles, it is advisable to establish the same period in tax and accounting in order to avoid discrepancies.

All fixed assets are classified into groups with distinctive features depending on their useful life, which is understood as the time during which the object can serve the achievement of the company’s goals in economic and production activities.

Procedure and accounting for the sale of fixed assets

Such a loss cannot be taken into account on the balance sheet immediately after sale, so that its amount reduces the income tax base. The lost funds will have to be distributed in equal parts over the months that remain from the moment of the transaction until the end of the useful life of the sold OS. This is reflected in the tax register “Accounting for deferred expenses”.

NOTE! If a fixed asset was acquired before January 1, 2002, its useful life cannot be changed, with the exception of an increase in the cases provided for by letter of the Ministry of Finance of Russia No. 16-00-14/80.

Transactions for the purchase of equipment or other OS

There is a category of property that falls into the category of value more than 40,000 rubles. Subject to the necessary selections, which are established in paragraphs 4 and 5 of PBU 6/01 (Use period is more than a year, property is necessary for work in the management field, not for resale), it should be taken into account as part of the OC, and not in the MTZ.

In accounting, the most important role is played by the reflection of transactions for the acquisition of fixed assets, namely the acquisition of fixed assets worth up to 40,000 rubles, fixed assets worth over 40,000 rubles, as well as the purchase of a building. This article will describe in detail the algorithm for describing business transaction data, which a user with any knowledge of accounting can understand.

We take into account fixed assets worth from 40 thousand to 100 thousand rubles: how to reflect temporary differences

For each object that is reflected differently in accounting than in tax accounting, it is necessary to show the difference. This requirement is established in PBU 18/02 “Accounting for calculations of corporate income tax.”

Since when reflecting low-value fixed assets in tax accounting, the initial cost is written off immediately, and in accounting gradually through depreciation, the “tax” profit turns out to be less than the “accounting” profit.

This means that the temporary difference is taxable. A deferred tax liability (DTL) arises, which is shown in the debit of account 68 and the credit of account 77.

The amount of IT is equal to the taxable temporary difference multiplied by the income tax rate (20%).

We recommend reading: Kosgu 2021 For Sealing the Gos Meter

OS calculator

Assets in respect of which the conditions provided for in paragraph 4 of these Regulations are met, and with a value within the limit established in the accounting policies of the organization, but not more than 20,000 rubles per unit, may be reflected in accounting

and financial statements as part of inventories.

And where then do these same assets “not cease to be fixed assets”? If we don’t fill out the unified forms for OS on them, we take them into account in all registers as inventories, we don’t charge property tax, and when selling, apparently, we won’t process them as OS either.

Accounting for fixed assets in 2021: cost, depreciation

1. actively used by the company or leased for a fee;
2. will bring income in the future;
3. not used for resale;
4. useful life exceeds 12 months;
5. for tax accounting, the value is more than 100,000 rubles;
6. fixed assets in 2021, the cost in accounting is above 40,000 rubles.

• In accounting: if the value of an asset is less than 40,000 rubles, then the company can decide for itself how to account for it in accounting. They can be taken into account as part of inventories or taken into account as fixed assets. The chosen method must be recorded in the accounting policy.
• if the object costs more than 40,000 rubles.
  , its cost cannot be written off as expenses in one sum. Such property is accepted for accounting as fixed assets (clause 5 of PBU 6/01 “Accounting for fixed assets”),

Interested in materials and fixed assets

Material assets, regardless of their cost, with a useful life of more than 12 months, intended for repeated or permanent use on the right of operational management in the course of the institution’s activities when it performs work, provides services, exercises government powers (functions), or for management needs institutions that are in operation, in reserve, on conservation, leased, leased (subleasing) are taken into account as fixed assets. Material objects of property, with the exception of periodicals, that make up the library collection of an institution, are taken into account as fixed assets, regardless of their useful life. Fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment and supplies, working, productive and breeding livestock, perennial plantings, on-farm roads and other relevant objects. The following are also taken into account as part of fixed assets: capital investments for radical improvement of land (drainage, irrigation and other reclamation works); capital investments in leased fixed assets; land plots, environmental management objects (water, subsoil and other natural resources). Fixed assets do not include items that last less than twelve months, regardless of their cost, tangible property items classified in accordance with the provisions of this Instruction as inventories, in transit or included in unfinished capital investments, finished products (products), goods . Material reserves include: items used in the activities of the institution for a period not exceeding 12 months, regardless of their cost; finished products; goods for sale; the following material assets, regardless of their cost and service life: fishing gear (trawls, seines, nets, meshes and other fishing gear); gasoline-powered saws, delimbers, floating cable, seasonal roads, mustaches and temporary branches of logging roads, temporary buildings in the forest with a service life of up to two years (mobile heating houses, boiler stations, pilot workshops, gas stations, etc.); forest roads subject to reclamation; special tools and special devices, special clothing, special shoes, uniforms, clothing, clothing and footwear, as well as sports clothing and footwear in healthcare, education, social security and other institutions; bed linen and bedding (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.) and other soft equipment; temporary structures, fixtures and devices, the construction costs of which are included in the cost of construction and installation work as part of overhead costs; containers for storing inventory items; items intended for rental, regardless of their value; young animals and fattening animals, poultry, rabbits, fur-bearing animals, bee families, experimental animals; perennial plants grown in nurseries as planting material; ready-to-install building structures and parts (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements; equipment for heating, ventilation, sanitary and other systems (heating boilers, radiators, etc.); equipment requiring installation and intended for installation; disabled equipment and mobility aids for the disabled; precious and other metals for prosthetics; special equipment for research and development work, purchased under contracts with customers to ensure compliance with the terms of the contracts before transferring it to the scientific department ;

special purpose material assets

Source: https://lawyer32.ru/vopros-otvet/kalkulyator-eto-osnovnoe-sredstvo-ili-materialy-2021