Household goods: classification and purchasing features

What applies to household equipment and accessories?

What may be included in the list of tools, household equipment and accessories (hereinafter referred to as material assets, MC) has not been determined by anyone. The organization regulates this itself. Typically it includes:

• office furniture and equipment;
• lighting;
• stationery;
• Appliances;
• means related to fire safety;
• hygiene products;
• cleaning equipment and materials;
• tools, etc.

It is possible to purchase such goods both by bank transfer and through accountable persons.

How to account for the purchase of materials through accountable persons, read in Art. “What kind of posting reflects the acquisition of material assets under the report .

To organize accounting, it is necessary to correctly classify MC.

There are 2 options for inventory accounting:

• as part of fixed assets (fixed assets);
• as part of the MPZ.

In any option, objects are taken into account at their acquisition cost, which is the sum of all costs associated with the purchase. In general, VAT is not included in this amount. It is included in the price only if MCs are used for non-taxable activities (clauses 2, 5, 6 PBU 5/01 “Accounting for inventories”, approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n, clause 8 PBU 6 /01 “Accounting for fixed assets”, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n).

ANSWERS TO READERS' QUESTIONS

Installation of water heaters

A municipal budgetary institution has concluded an agreement for the installation of water heaters. Under what heading of the classification of operations of the general government sector should the costs of payment for the above contract be reflected?

In accordance with the provisions of the Instructions on the procedure for applying the budget classification of the Russian Federation (approved by order of the Ministry of Finance of Russia dated December 21, 2011 No. 180n; hereinafter referred to as Instructions No. 180n), the expenses of a municipal budgetary institution for payment of the above agreement should be reflected as follows. If an agreement has been concluded for the purchase and installation of water heaters - under Article 310 “Increase in the value of fixed assets” of the classification of operations of the general government sector. Moreover, according to paragraph 23 of the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions (approved by order of the Ministry of Finance of Russia dated 01.12. 2010 No. 157n), the cost of installation will be included in the cost of the facility. If two separate agreements are concluded with different contractors (suppliers) for the purchase of water heaters and for their installation, then the costs of installation (installation) of water heaters are reflected under subarticle 226 “Other work, services”, and the costs themselves for the purchase of water heaters are reflected under article 310 “Increase cost of fixed assets" KOSGU.

The question was answered by KUZMIN I.Yu., adviser to the state civil service, 3rd class

Heating the water supply

Under what article of the classification of operations of the general government sector and what type of expenses of the classification of budget expenses should the expenses of a federal government institution for payment for heating water supply services be reflected? In accordance with the provisions of Instructions No. 180n, expenses of a federal government institution to pay for services to restore the efficiency of the water supply system are subject to reflection in type of expenses 244 “Other purchase of goods, works, services for public needs” of the classification of budget expenses, and in terms of the classification of operations of the general government sector - as follows in this way: under subarticle 223 “Utilities” - in the event that water heating services are provided under a contract for the provision of utility services and their cost is included in the utility tariff; under subarticle 225 “Works, services for property maintenance” - if the territorial body has concluded a separate agreement for the provision of this type of service.

The question was answered by KUZMIN I.Yu., adviser to the state civil service, 3rd class

Payments upon dismissal

By what type of expenditure classification of budget expenditures should the expenses of a federal government institution for the payment of severance pay upon dismissal to a full-time employee be reflected?

Severance pay upon dismissal is one of the types of guarantees and compensation to employees related to the termination of an employment contract, established by Chapter 27 of the Labor Code of the Russian Federation. In accordance with the provisions of Directive No. 180n, federal budget expenses for wages, salary payments, and other payments provided for by the legislation of the Russian Federation to the personnel of federal government bodies are subject to reflection within the group of types of expenses 100 “Expenses for payments to personnel in order to ensure the performance of functions by state bodies, government institutions, management bodies of state extra-budgetary funds” classification of budget expenditures. In the context of the types of expenses detailing group 100, the expenses of the federal executive body for the payment of severance pay to a full-time employee upon dismissal should be reflected by type of expenses 112 “Other payments to personnel, with the exception of the wage fund” of the classification of budget expenses.

The question was answered by KUZMIN I.Yu., adviser to the state civil service, 3rd class

Food shortage

At the end of 2011, an inventory of food products was carried out in the canteen of a budgetary institution, as a result of which a shortage was identified. It was decided that the shortage would be covered by the financially responsible person in kind (by contributing the missing food products). How should this situation be documented? How is the addition of missing food products reflected in the institution’s accounting records?

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Hello dear specialists! Again I come to you with a question. Our garden purchased a water heater worth 5950.00. This is my first time downloading an OS, please check! I indicated the accounting account 101.34 OKOF 14 2897030 depreciation group Fifth group (over 7 years up to 10 years inclusive) type of accounting Own and in operational management Purchase of fixed assets operation Purchase of fixed assets from a supplier (106.x1 - 302.31) credit account 302.31 730, account debit 106.31 310 Acceptance for accounting Operation Acceptance for accounting of acquired fixed assets (101.ХХ - 106.Х1) credit account 106.31 310 debit account 101.34 310 Procedure for repayment of cost Accrual of depreciation Depreciation account 104.34 410 Account for accounting of depreciation costs have not set anything yet, probably 40 1.20 271? The method of accrual - so the question arose: linear or 100% when commissioning, I put 100% when commissioning, another accountant says that linear is needed! Help me decide, I read the instructions, that’s why I gave it 100%, or did I not understand something from it? Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application » 92. For fixed assets, depreciation is accrued in the following order: for a real estate object when it is accepted for accounting upon state registration of rights to real estate objects provided for by the legislation of the Russian Federation: with a value up to 40,000 rubles inclusive, depreciation is accrued in the amount of 100% of the book value object when accepted for accounting; costing more than 40,000 rubles, depreciation is calculated in accordance with depreciation rates calculated in accordance with the established procedure; for movable property objects: for objects of the library collection worth up to 40,000 rubles inclusive, depreciation is accrued in the amount of 100% of the book value when the object is put into operation; for fixed assets worth more than 40,000 rubles, depreciation is accrued in accordance with depreciation rates calculated in accordance with the established procedure; for fixed assets worth up to 3,000 rubles inclusive, with the exception of library collections and intangible assets, depreciation is not charged; for other fixed assets worth from 3,000 to 40,000 rubles inclusive, depreciation is accrued in the amount of 100% of the book value when the object is put into operation.

Accounting for inventory and household supplies as part of OS

Inventory is classified as fixed assets if its useful life is more than 12 months and its cost is more than 40,000 rubles. (Clause 4 PBU 6/01). At a lower cost, it is allowed to take it into account as part of the inventory (clause 5 of PBU 6/01). At the same time, the organization can set its own cost limit between fixed assets and inventories at the above limit. For example, how to take into account objects costing over 20,000 rubles as fixed assets, and cheaper ones as inventories. The cost threshold must be fixed in the accounting policy.

Important! From 2022, PBU 6/01 will no longer be in force. It will be replaced by the new FSBU 6/2020 “Fixed Assets,” which, among other things, allows organizations to independently set a limit on the value of fixed assets, taking into account the materiality of information about such assets.

Let's consider a sample of accounting entries that are generated upon receipt, movement and disposal of fixed assets.

This is only a small part of the possible set of transactions for accounting for fixed assets in an organization.

Read more about asset accounting in Art. "Accounting for fixed assets - accounting entries" .

As for documentation, in this case, for inventory, you need to use documents that are usual for registering OS or approved by Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7. For example, such as:

• OS-1 - act of acceptance and transfer of an OS object;
• OS-2 - invoice for internal movement of fixed assets;
• OS-3 - act of acceptance and delivery of repaired, reconstructed, modernized OS facilities;
• OS-4 - act on write-off of an asset (except for vehicles), etc.

Or an organization can develop such documents independently. We remind you that they must contain the mandatory details specified in Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ. Below we will present only unified forms.

What other documents may be required to register the OS movement, read here.

Where is the best place to buy household goods?

Despite the insignificant price of individual products, if you add up monthly expenses, the amount turns out to be large. This is due to the fact that the products fall into the category of everyday use. Even though the fee for it is insignificant, you have to go to the store often. Therefore, there are several ways to save your family budget:

• Purchase by list. Most expenses in the store are unplanned. Thanks to marketing tricks and advertising, sellers manage to sell goods that the buyer does not always need right now. And sometimes it remains at home completely unclaimed. To avoid this, you need to make a list in advance and purchase only the household goods indicated on it.
• Wholesale purchase. Many stores offer discounts for large purchases. More often this is expressed in a reduction in price, and sometimes in the form of gifts. Therefore, a one-time purchase of all the necessary products is more profitable. And when it comes to household chemicals, you can also save money due to large packaging. In terms of one kilogram or liter, their price is an order of magnitude lower.
• Visiting fairs and sales. Most stores or malls have seasonal or pre-holiday events. You can find discounts of up to 50% on them. But in order not to waste money on unnecessary promotional goods, you need to have a list of products needed for the month.
• Visiting industry exhibitions. These events are little known to ordinary consumers. Information about them is usually located on the city administration website and published in regional media. The event brings together many manufacturers in one place. This guarantees minimum prices. New household goods are often presented there. Moreover, some of them are sold for a symbolic price to study demand.

Note! The savings must be reasonable. Not at the expense of the quality of household goods.

Accounting for tools and household equipment as part of the inventory and postings to it

Inventory with a useful life of up to 12 months must be taken into account as part of the inventory. Moreover, regardless of its cost.

It is included in the organization’s warehouse based on the corresponding primary order:

• TN (TORG-12);

• receipt in form M-4 (can be replaced with the corresponding stamp on the seller’s invoice).

After this, accounting cards are created for the registered objects, using, for example, form M-17.

What data is filled out in the M-17 form, read in Art. "Material warehouse card - form and sample" .

At this moment, an entry is made in the accounting records as the debit of account 10.9. The corresponding account depends on the method of receipt of inventories into the organization.

During the transfer of tools and accessories from the warehouse for the needs of the organization, a demand invoice is drawn up in form M-11. Also, forms M-8, M-15 (approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a) are used as primary accounting documents.

What data is indicated when filling out forms M-11, M-15, read in the articles:

• “Procedure for filling out form M-11 requirement-invoice”;
• “Unified form No. M-15 - form and sample”.

To transfer special tools from the warehouse, it is necessary to first set limits, which are developed by the organization by decision of the manager.

Form M-8, a limit-fence card, is used both for issuing special tools and for monitoring compliance with the limit. It is written out in 2 or 3 copies.

In the ConsultantPlus system you can form M-8 and see a sample of how to fill it out. Get a free trial and get to the documents.

Inventory can be released from the warehouse to intermediate units without indicating the exact quantity of required inventory. As it is used, the unit draws up acts (reports) in any form, but with mandatory disclosure of such details as name, quantity, cost, confirmation of the feasibility of its use. Based on these acts, the cost of inventories will be written off as expenses (clauses 97, 98 of the Guidelines).

The method of writing off inventory for production must be fixed in the organization’s UP (clause 73 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, clause 16 PBU 5/01):

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

If the inventories are damaged or lost, a write-off report is drawn up indicating the reason for disposal, and the losses are written off.

Read more about write-offs in the article “The procedure for writing off materials in accounting (nuances)” .

The write-off of inventory is reflected in the following accounting entries.

Let's look at inventory accounting as part of the inventory using an example.

Example

In February, LES LLC purchased computer chairs (5 pieces) for employees at a cost of 16,155 rubles, including VAT - 2,464.32 rubles.

The organization’s CP states that for accounting purposes, fixed assets costing less than 40,000 rubles. are written off as expenses when they are put into operation. At the same time, an entry is made on off-balance sheet account 012 “Materials transferred for operation.” Once the chairs were delivered, the accountant wrote off their cost as an expense and recorded their transfer to use in an off-balance sheet account.

In October, the management of LES LLC decided to move to a new office, which already had all the necessary furniture. In this regard, it was decided to sell the chairs to one of the employees. The transaction amount was 11,150 rubles. (including VAT - RUB 1,700.85).

The following entries were made in accounting.

In February:

• Dt 10.9 Kt 60 — 13,690.68 rub. (come computer chairs);
• Dt 19 Kt 60 — 2,464.32 rub. (we charge VAT);
• Dt 68 Kt 19 — 2,464.32 rub. (we accept VAT for deduction);
• Dt 26 Kt 10.9 - 13,690.68 rub. (we take into account the cost of computer chairs in the costs);
• Dt 012 - RUB 13,690.68. (we take into account computer chairs put into operation).

In October:

• Dt 62 Kt 91.1 - 11,150 rub. (we reflect revenue from the sale of computer chairs);
• Dt 91.2 Kt 68 - 1,700.85 rub. (we charge VAT on revenue);
• Kt 012 - RUB 13,690.68. (we write off sold computer chairs).

When generating income tax calculations for 12 months of LES LLC:

• we include in expenses for February the cost of computer chairs included in expenses - 13,690.68 rubles;
• we include in income the proceeds from the sale of computer chairs - 8,474.58 rubles.

Control over the movement of economic and production equipment transferred to operation

We have already said above that assets that meet the criteria for classification as fixed assets and are valued within the limit established by the organization, but not more than 40,000 rubles, can be reflected in the accounting system as part of the inventory. At the same time, clause 5 of PBU 6/01 directly requires that the organization is obliged to establish control over them in order to track their movement and ensure safety after they are put into operation.

Such property, as a rule, is accounted for on account 10.09 and its value is written off at a time when it is put into operation. At the same time, this property must continue to be taken into account off the balance sheet until it is completely worn out or lost. For this, as a rule, account MC.04 is used. When writing off an off-balance sheet, you need to draw up an act in the MB-8 form.

A sample act MB-8 was prepared by ConsultantPlus experts. Get free trial access to the system and proceed to the sample.

As for the MCs related to the MPZ, the organization is not obliged to establish control over their movement, but can do this, guided by its interests.

How exactly control over inventory should be exercised has not been determined by anyone. The organization itself develops norms and rules for its implementation.

This is often done using a separate off-balance sheet account, for example 012, on which they keep records of inventory transferred into operation (Dt 012) until it is written off due to expiration of its service life, sale, loss, etc. (Dt 012) .

Supply of household goods

This method of purchasing products is suitable for small businesses. It lies in the fact that the supply of household goods is carried out by a third-party organization. There is no need to distract full-time employees from their main work. At the same time, you can also save money. Often, contractors ensure the delivery of inventory, and thanks to regular large orders, they give a price as close as possible to the wholesale price.

Note! For large enterprises with a great need for household goods, it is more rational to create their own purchasing and supply department.

For ordinary buyers, the analogue of supplying legal entities is using the services of online stores. They also provide delivery and discounts on large purchases. At the same time, the cost is slightly higher than for large legal entities, but lower than retail stores.

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Results

Household inventory may be either goods or fixed assets. Depending on the qualifications of the property, a suitable method of accounting and documentation is selected. Basic accounting rules must be reflected in the accounting policies.

Sources:

• Order of the Ministry of Finance of Russia dated 06/09/2001 N 44n
• Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n
• Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 N 7
• Federal Law of December 6, 2011 N 402-FZ “On Accounting”
• Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 N 71a
• Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Methods for writing off cost

Determine the cost at which inventory is 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 value of write-off inventory and household 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.