The most important thing about business expenses

INVENTORY AND HOUSEHOLD SUPPLIES

Inventory and household supplies are part of the organization’s material and production reserves, used as means of labor.
The list of property that relates to inventory and household supplies is not established by law.

In practice, inventory and household supplies are understood as:

– office furniture (tables, chairs, etc.);

– means of communication (telephone, fax);

– electronic equipment (cameras, voice recorders, video cameras, tablets, video recorders, etc.);

– kitchen household appliances (coolers, microwave ovens, refrigerators, coffee machines, coffee makers, etc.);

– equipment for cleaning territories, premises and workplaces (mops, brooms, brooms, etc.);

– fire extinguishing means (fire extinguishers, fire cabinets, etc.);

- lighting;

– toiletries (paper towels, air fresheners, soap, etc.);

– stationery;

— tools and devices;

– tableware and cutlery;

- table linen, sanitary clothing, uniform.

This list contains assets that meet all the characteristics of fixed assets - they last more than 12 months, but do not reach them in cost - 40,000 rubles. Furniture, telephones, electronic equipment, etc.

Such assets can be accounted for as part of inventories and depreciation is not charged on them.

Inventory and HP received at the warehouse is reflected in the debit of subaccount 10-9 Inventory and HP and the credit of account 60 Settlements with suppliers and contractors.

Accounting for inventory located in the warehouse is carried out by name in cards or warehouse accounting books, or in electronic form.

When issuing inventory from the warehouse, a demand invoice is drawn up in form No. M-11.

In this case, the following posting is made: Debit 25 (26, 44) Credit 10-9 – inventory was released from the warehouse, the cost of the inventory was written off as expenses.

Since at the time of transfer to operation the cost of inventory is completely transferred to expenses, these inventory items are no longer listed on the balance sheet. That is, they do not exist in accounting, but in fact they exist.

Since the legislation does not regulate the procedure for accounting for inventory transferred into operation, the organization must develop it independently. For example, in the 1C program, accounting of inventory transferred for operation is kept on an off-balance sheet account.

In order to ensure the safety of inventory and household supplies with a service life of more than 12 months, they are marked with paint, branding or attaching tokens.

To control the movement of inventory, for each materially responsible person, you can keep a record of inventory and household supplies in use.

Materially responsible persons maintain a statement f. OP-9 or magazine f. OP-19. They record the transfer, return, identification of losses and shortages of tableware and cutlery.

In accordance with the accounting law, enterprises are required to conduct an inventory of material assets at least once a year before drawing up an annual balance sheet.

The inventory of inventory and household supplies in the warehouse is carried out similarly to the inventory of other goods and materials.

Task 5.6. 1) Reflect the results of the soft inventory inventory in the Matching Statement. Comparison statements are compiled only for property, during the inventory of which deviations from the accounting data were revealed. 2) Identify shortages and surpluses. 3) Carry out offsets between shortages and surpluses. 4) Determine the amount of the final shortfall to be recovered from the financially responsible person.

Certificate of availability of inventory items according to accounting data as of the inventory date

Inventory name	Price, r	Quantity, pcs.	Amount, r
1. Waffle towel
2. Chef's hat
3. Waiter's apron
4. Chef's jacket
5. Chef's pants
6. Linen-synthetic napkins
7. Linen tablecloths
8. Chef's jacket
9. Linen napkins

Extract from the inventory list on the actual availability of goods and materials in the warehouse

Inventory name	Price, r	Quantity, pcs.	Amount, r
1.

Household supplies

Waffle towel

2. Chef's hat3. Waiter's apron4. Chef's jacket5. Chef's trousers6. Linen-synthetic napkins7. Linen tablecloths8. Chef's jacket9. Linen napkins

Collation statement

Name of materials	Unit.	Price, r	According to accounting data	Actually	Inventory result
Shortages	Surplus
Qty	Amount, r	Qty	Sum,	Qty	Amount, r	Qty	Amount, r
1. Chef's hat	PC.
2. Chef's jacket	PC.
3. Linen-synthetic napkins	PC.
5. Chef's jacket	PC.
6. Linen napkins	PC.
Total	X	X

Offsets: chef's jacket and chef's jacket; synthetic linen napkins and linen napkins. The final shortfall of 55 rubles is subject to recovery.



The procedure for spending funds for business needs

Enterprises (institutions) issue cash on account for business and operating expenses in amounts and for periods determined by the heads of the enterprises. Money issued on account can only be spent for those purposes that are provided for when it is issued.

Expenses for business and operational needs usually mean the expenses of an institution for the purchase of office or household goods, material assets, fuels and lubricants, for minor repairs, and entertainment expenses.

When an organization withdraws money from its current account for business needs, the following procedure must be followed:

1. The withdrawn funds must be credited to the organization’s cash desk on the same day. Capitalization is done as follows: a cash receipt order is drawn up for the amount withdrawn from the account (receipt order form No. 0310001).

2. Then it is necessary to issue cash to the person who will purchase goods (work, services) for business needs for the organization.

The issuance of funds is formalized by the following documents (clause 4.4. Regulations):

- an application from the employee to issue him amounts on account, drawn up in any form, indicating the period for which the funds will be issued and their amount; The head of the company must sign and date this application.

- an expense cash order, which is drawn up according to form 0310002.

3. Entries are made in the Cash Book (form 0310004) about the receipt of funds from the bank under a receipt order and about their issuance under an outgoing cash order.

4. After spending the funds, but no later than 3 days from the end of the period for which the money was issued, the accountable person must draw up an advance report in Form No. AO-1.

The report must be accompanied by documents confirming the expenses incurred (for example, sales and cash receipts, clause 4.4 of the Regulations).

The advance report is presented to the chief accountant or accountant, and in their absence - to the manager. The person to whom the advance report is presented checks the intended use of funds, the availability of supporting documents, the correctness of their execution and the calculation of amounts.

After this, the expense report is approved by the manager. The period during which the verification of this report, its approval and final payment is carried out is established by the head (subclause 6.3, clause 6 of the Directive). After approval of the advance report, the accountable amounts are written off.

Unspent or undocumented amounts of money must be returned to the organization's cash desk.

If the employee spent less money than he received on the report: the chief accountant should draw up and sign a cash receipt order, which, in particular, reflects the amount of money being returned.

If the employee spent more money than he received on the report: after the advance report is approved by the head of the organization, the overexpenditure should be returned to the employee using a cash receipt order, the details of which are entered in the advance report.

If the advance report is not approved or the balance is not returned, then the money can be withheld from the salary (Article 137 of the Labor Code of the Russian Federation). To do this you should:

— obtain the employee’s consent to withhold the appropriate amount (if the employee does not agree to the withholding, the money can be recovered through the court);

- within a month from the date of expiration of the period established for the return of accountable funds, issue an order from the head of the organization to withhold (if you miss the deadline, you will have to recover the money in court);

— familiarize the employee with the order (letter of Rostrud dated 08/09/07 No. 3044-6-0).

The total amount of deductions cannot exceed 20% of the amount of wages due to the employee (Article 138 of the Labor Code of the Russian Federation). If the debt exceeds this limit, then deductions will need to be made from several payments.

Thus, the organization can spend cash only for its own needs. In addition, you need to confirm all out-of-pocket expenses with documents that must be kept.

In addition, if cash was issued to an individual without drawing up documents and an advance report, the tax authorities, during inspections, additionally charge this person personal income tax (NDFL), as well as penalties and fines for non-payment.

Example 1. Issuing money against a report from the cash register

Secretary of Vek LLC E.P. Kovaleva was given 5,000 rubles on March 24, 2021. for five days to buy stationery. The accountant issued E.P. Kovaleva money based on her application signed by the director.

On March 27, the secretary bought stationery worth 4,000 rubles. and brought the expense report and checks to the accounting department. Unused 1000 rub. The secretary handed it back to the cashier.

The accountant made the following entries:

March 24:

Debit 71 Credit 50 – 5000 rub. - money was issued against a report from the cash register.

March 27:

Debit 50 Credit 71 – 1000 rub. – the balance of unspent accountable funds is entered into the cash register;

Debit 10 Credit 71 – 4000 rub. – stationery items are accepted for accounting.

Example 2. Transfer of accountable amounts to an employee’s salary card

On November 6, 2014, Klyuchik LLC transferred 30,000 rubles to the salary card. accountable money for the purchase of stationery for O.R. Klyuchkin.

On November 7, Klyuchkin purchased the necessary inventory and materials in the amount of 27,350 rubles, paying for them with a bank card. On the same date, Klyuchkin provided the accounting department of Klyuchik LLC with an advance report with a cash register receipt, a receipt from PKO and a terminal slip, as well as a delivery note and an invoice in the name of the organization (since Klyuchkin was issued a power of attorney on behalf of the company). Also on November 7, Klyuchkin returned the remaining unspent amount in cash to the company’s cash desk.

The following entries will be made in accounting:

November 6, 2014:

Debit 71 Credit 51 – 30,000 rub. – the amount was issued for reporting,

November 7, 2014:

Debit 10 Credit 60 – 27,350 rub. - purchased stationery,

Debit 60 Credit 71 – 27,350 rub. – the debt to the stationery seller has been repaid,

Debit 50 Credit 71 – 2,650 rub. – the unused accountable amount is returned to the cash desk.



I. Administrative expenses

1. Costs for remuneration of administrative and economic personnel:

management staff (managers, specialists and other employees classified as employees);

line personnel: senior work producers (site managers), work producers, construction site foremen, local mechanics;

workers providing economic services to management staff (telephone operators, telegraph operators, radio operators, telecom operators, electronic computer operators, janitors, cleaners, cloakroom attendants, couriers).

2. Deductions for social needs (mandatory deductions according to the norms established by law: for state social and health insurance, pensions and the state employment fund) from the cost of remuneration of administrative and economic personnel.

3. Postal and telegraph expenses, expenses for the maintenance and operation of telephone exchanges, switches, teletypes, control room installations, radio and other types of communications used for management and listed on the organization’s balance sheet, expenses for renting the specified communication equipment or for paying for relevant services, provided by other organizations.

4. Costs for the maintenance and operation of computer equipment, which is used for management and is listed on the balance sheet of the organization, as well as the costs of paying for relevant work performed under contracts by computer centers, machine counting stations and bureaus that are not on the balance sheet of the construction organization.

5. Expenses for printing works, for the maintenance and operation of typewriting and other office equipment.

6. Costs for the maintenance and operation of buildings, structures, premises occupied and used by administrative and economic personnel (heating, lighting, energy supply, water supply, sewerage and cleanliness), as well as costs associated with payment for land.

7. Expenses for the purchase of office supplies, accounting forms, reporting and other documents, periodicals necessary for the purposes of production and management, for the purchase of technical literature, binding work.

8. Expenses for all types of repairs (contributions to the repair fund or reserve for repairs) of fixed assets used by administrative and economic personnel.

9. Expenses associated with official travel of administrative and economic personnel within the location of the organization.

10. Costs for the maintenance and operation of official passenger vehicles listed on the balance sheet of the construction organization and serving the management staff of this organization, including:

wages (with deductions for social needs) of workers servicing passenger vehicles;

the cost of fuel, lubricants and other materials, wear and repair of automobile tires, vehicle maintenance;

expenses for maintaining garages (energy supply, water supply, sewerage, etc.), rent for garages and parking lots, depreciation (depreciation) and expenses for all types of repairs (contributions to the repair fund or reserve for repairs) of cars and buildings garages.

11. Costs of compensation (within the limits established by law) for employees of administrative and economic personnel of a construction organization, whose production activities are associated with the need for systematic business trips, expenses for using personal passenger transport for these purposes.

12. Expenses for hiring company cars.

13. Expenses associated with the payment of relocation costs for administrative and business personnel, including employees servicing official passenger vehicles, and payment of allowances for them in accordance with the current legislation on compensation and guarantees for transfer, rehiring and sending to work in other areas.

14. Expenses for business trips related to the production activities of administrative and economic personnel, including employees servicing official passenger vehicles, based on the standards established by law.

15. Contributions made by structural units that are not legal entities for the maintenance of the management staff of a construction organization.

16. Depreciation deductions (rent) for fixed assets intended for servicing the management apparatus, depreciation and repair of wear-out equipment and other low-value items for administrative and managerial purposes.

17. Representation expenses related to the commercial activities of the organization, and expenses for holding meetings of the council (board) of the organization and the audit commission of the organization in accordance with the norms established by law.

18. Payment for consulting, information and audit services.

The most important thing about business expenses

Margarita Novoseltseva is the head of the IT department of the accounting service “Do Your Business.” Tax consultant, expert in accounting consulting with 13 years of experience. Chairman of Quality and Ethics, Association of Accounting Firms. Author of the portals probusiness.io, kv.by. Co-author of “Leader’s Cheat Sheets” issues.

Yulia Kharitonik is an accountant for primary documentation of the IT direction “Do Your Business”. Work experience - 4 years. Knows by heart what you can buy from the building. cards, what is not allowed, how to put a fixed asset on the balance sheet and how to properly report for a business trip so that the tax office does not have any questions.

Many managers are familiar with the following situations:

1. You have just opened your account and haven’t had time to open a bank account, and you already need to buy an Inspection Book, issue an EDS key, pay for a lawyer’s services, or buy office supplies for your office.

2. You do not have the opportunity to send a payment to the bank and pay by bank transfer, but your office urgently needs a block of paper or a new printer.

3. You have found a product that is simply more profitable for the company to buy in cash than by bank transfer (some sellers set more attractive prices when purchasing with cash than by bank transfer). In all these situations, the manager has a question: how can I carry out such operations through the organization? And if I or an employee pay for our money, how can I get the money back?

In such cases, all payments can be made in cash or by personal card. The company can refund such payments to your card without additional taxes. An accountant, when talking to you, will call this procedure “Reimbursement or compensation for business expenses .

What is important to remember if you decide to pay for something in cash and then compensate for household expenses. expenses:

1. Only an employee can be an accountable person.
2. You can pay on the same day in cash - i.e. paper money - no more than 100 BV (as of 10.23.2020 this is 2700 Belarusian rubles). It’s clear that you won’t be able to buy a good MacBook for the office, but you can buy stationery, mops, coffee and cookies. When purchasing food, remember:

   Violation of this clause threatens with a fine of up to 100% of the excess amount (Part 1, Article 12.19 of the Administrative Code).

1. When purchasing something for a company, be sure to ask for a receipt. The check must contain it says what you bought. The option as in the photo below requires detail. If the seller gives you such a check, feel free to ask for a sales receipt.

   Without receipts (receipt + sales receipt) household reimbursement. expenses are not possible. If an accountant does this in accounting, the company may be subject to additional taxes. Since money can be recognized as personal income. persons, and taxes must be paid on income.

   For specific payments (a trip to a strip club, a bathhouse, etc.), first consult with an accountant so that this can be recorded in accounting :).

Let's consider different situations:

Scenario 1. The purchase is planned.

• An advance can be paid to the employee. The advance can be given in cash or transferred to an employee’s card; you can also issue an employee a corporate card.
• An employee goes to a store and makes a purchase (cookies, cream and sugar for tea, for example). The employee must take receipts from the store and bring the goods to the office.
• Based on the checks, the employee draws up an advance report and submits it to the accounting department. In practice, an employee brings checks to the secretary or administrator, the latter transfers everything to the accounting department, and the accounting department prepares an advance report for the employee. The employee only signs it.
• The advance report is approved by the director of the company (or other authorized person).

If supporting documents are missing, the amount previously paid will be withheld from the PO. Therefore, please remember about checks.

Scenario 2: Unexpected purchases.

Our legislation allows an employee to purchase goods with his own money with the consent of the Employer, and then receive reimbursement for the expenses incurred. That is, an employee buys something with his own money, and then brings the receipts and expense report to the accounting department. If everything is ok with the documents, the entire amount of expenses is reimbursed to the employee.

Scenario 3. Payment by legal entities through a bank cash desk.

• The employee goes to the bank and pays for the product/service using the details. In this case, it is important:
• indicate your company's UNP in payments,
• keep the receipt issued by the bank.

In this case, the receipt of goods and services goes directly to the organization. For example, you paid for the production of a seal through a bank cash desk. They came to receive it, and they issued you an invoice for the company. This is normal practice.

Payment with a personal card of an employee or company. by card

If payment is made from a personal card or corporate card. cards, you must add more to the above checks

. It must also be submitted to the accounting department along with the rest of the checks. All other procedures will be the same as when paying in cash. How does the 100 BV limit work? If you pay with a personal card or corporate card, there are no restrictions

Payment for foreign services with corporate cards.

In addition to standard purchases, you may need to pay for foreign services.

In this case, additional taxes may arise - VAT 20%, personal income tax 15% and offshore tax 15%. Therefore, before making your first payment, it is better to consult with your accounting department.

To close such payments in accounting, you must transfer the following to the accounting department:

• a link to the agreement and the agreement translated into Russian or Belarusian,
• invoice from the service provider (usually sent immediately by email or can be viewed in the service’s personal account),
• explanations of what these services were or why they were needed. This information is necessary for the accountant to correctly reflect the transaction in accounting.

Answers to the most frequently asked questions regarding cash payments:

1. Can I buy a computer for 3,600 rubles for the office in cash? No, because its cost exceeds 100 BV. But you can buy it from the building. cards or from a personal card.

2. Will there be taxes when transferring an advance to a household? expenses? No, there are no taxes when transferring. However, in case of loss or non-presentation of checks, the amount will be deducted from the PO.

3. Can I buy something with my wife's card and then get a refund on my card? No, when confirming payment from a card, in addition to checks, the accountant may require an extract from the card account. If it turns out that the card is not yours, reimburse the owner. expenses the accounting department will not be able to.

4. Can I buy alcohol for a corporate party with cash without additional taxes? No, you cannot buy alcohol. Neither with taxes nor without.

Inventory and household supplies

Payment for bank services, incl. for issuing wages to workers of a construction organization.

20. Other administrative and business expenses (payment for services provided by third-party organizations for production management, in cases where the staffing schedule of a construction organization does not provide for certain functional services, etc.).

Quick navigation: Catalog of articlesOther issues Material expenses in accounting and tax accounting (Panchenko T.M.)

Material expenses in accounting and tax accounting (Panchenko T.M.)

Article posted date: 10/31/2015

Since January 1, 2015, organizations have been given the right to independently choose the procedure for writing off inventories as tax expenses. Legislative changes will help organizations bring tax and accounting closer together.

Write-off of inventory items as expenses

If the cost of property that an organization plans to use for more than a year does not exceed 40,000 rubles, it has the right to independently choose whether to reflect such property in accounting as part of fixed assets or as inventory (clauses 4, 5 of PBU 6/ 01). Accordingly, the cost of such property can be written off through depreciation over its useful life or at a time when registered. A similar procedure is provided for in tax accounting (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation). The organization has the right to write off expenses for the acquisition of inventory items, the cost of which is less than 40,000 rubles, intended for long-term use, either in a lump sum in full as they are put into operation, or over several reporting periods in the manner established independently in the accounting records. policy for tax purposes. Thus, organizations that write off property worth up to 40,000 rubles as expenses. not at once, but over a certain period of time; since 2015, it has become possible to bring tax and accounting accounting closer together in this area. A one-time write-off of costs for the acquisition of inventory will allow you to reflect a larger tax expense for the period (example 1). Uniform reflection of expenses is beneficial for organizations that do not want to declare a loss (example 2).

Example 1. An organization purchased an electric generator for 41,300 rubles. (including VAT - 6300 rubles). The accounting policy for both accounting and tax accounting purposes provides for a one-time write-off of an asset upon its transfer to operation. The following entries are made in accounting: D-t. 10 “Materials” Set of accounts. 60 “Settlements with suppliers and contractors” RUB 35,000. the electric generator was capitalized; Dt sch. 19 “Value added tax on acquired assets” Set of accounts. 60 “Settlements with suppliers and contractors” 6300 rub. VAT is reflected in the cost of the electric generator; Dt sch. 68 “Calculations for taxes and fees” Set of accounts. 19 “Value added tax on acquired assets” 6,300 rubles. VAT is claimed for deduction; Dt sch. 20 “Main production” (26, 44, 91) Set of accounts. 10 “Materials” 35,000 rub. The cost of the electric generator was written off as expenses when it was handed over to the installation team.

Example 2. We use the conditions of example 1. The accounting policy for both accounting and tax accounting purposes of the organization stipulates the write-off of an asset during its service life. The service life of the electric generator is set at two years. The following entries are made in accounting: D-t. 01 “Main production”, subaccount. “Inventory assets”, Set of accounts. 60 “Settlements with suppliers and contractors” RUB 35,000. the electric generator was capitalized; Dt sch. 19 “Value added tax on acquired assets” Set of accounts. 60 “Settlements with suppliers and contractors” 6300 rub. VAT is reflected in the cost of the electric generator; Dt sch. 20 “Main production” (26, 44, 91) Set of accounts. 02 “Depreciation of fixed assets” 1458 rub. (RUB 35,000: 24 months) monthly depreciation of the electric generator has been calculated.

Let us remind you that the LIFO method has not been used in accounting since 2008. From January 1, 2015, the possibility of using the LIFO method for tax purposes has been excluded. When determining the amount of material expenses when writing off raw materials and supplies used in the production (manufacturing) of goods (performing work, providing services), for tax purposes one of the methods for assessing raw materials and materials enshrined in the accounting policy for tax purposes is used (clause 8 of Art. 254 of the Tax Code of the Russian Federation). If an organization, when releasing raw materials into production, uses the same method for estimating the write-off of inventory and materials in accounting and tax accounting, then it will not have any differences (example 3).

Example 3. In June, a plant purchased 10 tons of copper rod, the cost of which is 236,000 rubles. (including VAT - 36,000 rubles). In July, 6 tons of copper rod were supplied to the drawing shop (for production). The plant's products, in the manufacture of which copper wire rod was used, were sold in August. The organization applies a general taxation system (accrual method). When releasing raw materials into production, the organization evaluates them both in accounting and tax accounting at the cost of a unit of inventory. Entries are made in accounting. In June: D-tsch. 10 “Materials” Set of accounts. 60 “Settlements with suppliers and contractors” RUB 200,000. 10 tons of copper rod were capitalized; Dt sch. 19 “Value added tax on acquired assets” Set of accounts. 60 “Settlements with suppliers and contractors” RUB 36,000. VAT is included in the cost of copper rod; Dt sch. 68 “Calculations for taxes and fees”, subaccount. “Calculations for VAT”, Set of accounts. 19 “Value added tax on acquired assets” RUB 36,000. VAT is accepted for deduction; Dt sch. 60 “Settlements with suppliers and contractors” Set of accounts. 51 “Current accounts” 236,000 rub. 10 tons of copper rod were paid to the supplier. In July: D-tsch. 20 “Main production” Set of accounts. 10 “Materials” 120,000 rub. (RUB 200,000: 10 t x 6 t) 6 t of copper wire rod was sent into production at the drawing shop. When calculating income tax, the accountant will take into account the cost of copper wire rod used in production in the amount of 120,000 rubles.

Estimating Material Costs

When calculating income tax, purchased materials are accounted for at their actual cost, which includes the purchase price under the contract; commissions paid to the intermediary; import customs duties and taxes; transportation costs; other costs associated with the acquisition of inventories (clause 2 of article 254 of the Tax Code of the Russian Federation). The actual cost of materials also takes into account the cost of non-returnable packaging. The cost of returnable packaging cannot be taken into account when calculating income tax, therefore, if the price of returnable packaging is included in the total cost of materials, it must be separated. The container must be assessed at the value that can be obtained from its possible use or sale. In documents (contract, delivery note, invoice), it is advisable to highlight the cost of returnable packaging as a separate line. This will avoid calculations for separating it from the total cost of purchased materials. When selling materials, they are assessed at the actual cost of acquisition (clause 2, clause 1, article 268 of the Tax Code of the Russian Federation). If an organization uses its own products as raw materials and other materials, they are assessed in the same way as finished products - based on direct costs. A similar procedure applies to the results of work and services of own production. The date of recognition of material expenses in tax accounting depends on the tax accounting method used by the organization. When using the accrual method, expenses are recognized in the period to which they relate (clause 1, article 272 of the Tax Code of the Russian Federation). With the cash method, expenses can be taken into account only after they have actually been paid (clause 3 of Article 273 of the Tax Code of the Russian Federation). Some material expenses are recognized in a special manner when calculating income tax. Thus, the purchase price of raw materials and materials can be written off as expenses only in the part released into production and used in it at the end of the month. The cost of non-depreciable property is included in expenses only after commissioning. In addition, when applying the accrual method, the organization can attribute part of the material costs to direct costs (clause 1 of Article 318 of the Tax Code of the Russian Federation). In this case, the cost of materials is taken into account in expenses as products are sold, in the cost of which they are taken into account. If an organization provides services, direct costs, as well as indirect ones, can be taken into account at the time they are accrued.

Reducing material costs

The amount of material expenses can be reduced by the value of the balances of inventories transferred to production, but not used in it at the end of the month; on the cost of returnable waste (clauses 5 and 6 of Article 254 of the Tax Code of the Russian Federation). You can determine the cost of leftover materials transferred to production, but not used in it at the end of the month, based on independent calculations. The valuation of balances must correspond to their valuation upon write-off. Returnable waste is taken into account at the time of its delivery to the warehouse. If an organization plans to use returnable waste in main or auxiliary production, it is valued at a reduced price of the source material (at the price of possible use). An organization can develop a cost calculation methodology independently and approve it as an annex to its accounting policies for tax purposes. If returnable waste is sold, in tax accounting it must be valued at the sales price, taking into account current market prices (example 4).

Example 4. An organization transferred 15 tons of copper wires to production at a price of 12,000 rubles/t for the amount of 180,000 rubles.

Household expenses

Such expenses usually mean the costs of purchasing office or household supplies, materials, gasoline at a gas station in a retail chain, paying for minor repairs, etc. The legislation does not establish any restrictions on the amounts issued to employees on account.
However, by paying expenses, the accountable person acts on behalf of the company. Consequently, the employee of the organization who received the money must comply with the maximum amount of cash payments between legal entities (no more than 100,000 rubles under one agreement). The issuance of money from the cash register to an employee on account is reflected by the following posting:

D-t 71 K-t 50 “Cash” - for the amount of cash transferred for reporting to the financially responsible person;

D-t 71 K-t 51 “Current accounts” - for the amount of funds received directly from the current account or transferred for receipt by an accountable person at the place of settlement.

In the first case, we mean a situation (not prohibited by civil and banking legislation) in which a check for cash is issued not to the cashier of the organization, but to a financially responsible employee. A similar situation may occur, for example, if the required amount of cash is not available at the cash desk, expenses must be made immediately, and a cashier’s visit to receive cash is impractical;

Dt 71 Kt 55 “Special accounts in banks” - reflects the transfer to an accountable person of a letter of credit or a check from a checkbook for settlements with counterparties.

Settlements by checks from checkbooks are most often limited to the boundaries of the locality in which the branch of the bank that opened the special account is located, and payments by letters of credit can also be made with organizations located in other regions.

If the accountant’s expenses are of a production nature, then all expenses are reflected in the credit of account 71 “Settlements with accountable persons” and the debit of the accounts for expenses or valuables that he bought. When accountable persons purchase this or that property, an entry is made in the accounting: D-t 07 “Equipment for installation” K-t 71 - for the amount of the cost of the equipment purchased by the accountable person, as well as for the amount of expenses (work and services of third-party organizations) to be included in the actual cost of the purchased equipment for installation. Such posting can be issued in organizations that keep records of inventories on account 07, that is, in organizations that are customers of construction under a construction contract, as well as organizations that carry out construction in an economic way;

Dt 10 “Materials” Kt 71 - for the amount of expenses to be included in the actual cost of purchased materials, including the cost of purchased materials. Most often, office supplies, household and household goods are purchased in this way, and some services (for example, transport) are also paid for, the cost of which is to be included in the actual cost of purchased materials;

If the expenses of the accountable person are related to the needs of the main (auxiliary or servicing) production, then the expenses are reflected in the following entries:

D-t 20 “Main production” K-t 71 - for the amount of the cost of work and services of third-party organizations, as well as for the amount of expenses to be included in the actual cost of products (work, services) of the main production. In order for expenses incurred by a financially responsible employee to be written off in this way, it is not necessary that the accountable person be a worker of the main production;

D-t 23 “Auxiliary production” K-t 71 - for the amount of expenses incurred, with the only difference that the costs in this case relate to products, work or services of auxiliary production;

If money is issued to pay expenses related to the management activities of the company, an entry is made:

Dt 25 “General production expenses” Kt 71 - for the amount of expenses to be attributed to the increase in general production expenses. These may be expenses in the form of payment for the work and services of third-party organizations for the maintenance of fixed assets for workshop purposes, as well as travel expenses for workshop personnel (for example, a foreman or shop manager);

Dt 26 “General business expenses” Kt 71 - for the amount of payment for work and services of third-party organizations included in general business expenses (for example, utility bills, legal, consulting services, etc.);

D-t 28 “Defects in production” K-t 71 - for the amount of costs associated with correcting removable defects, as well as with warranty repairs or warranty service;

D-t 29 “Service production and facilities” D-t 71 - for the amount of the cost of work and services of third-party organizations paid by the posted worker. The cost of work and services of third-party organizations can be paid by an employee of any department, including employees of the management apparatus. In the same way, the amounts of expenses to be included in the actual cost of products (work, services) of service industries and farms (as a rule, employees of these farms) are written off.

Dt 44 “Sales expenses” Kt 71 - for the amount of expenses for transportation and storage of finished products, provided that they are paid in cash. In addition, expenses related to the conclusion and execution of business contracts, representation and advertising expenses, as well as expenses incurred as part of claims work (with suppliers, contractors, transport organizations, etc.) and activities to resolve disagreements are written off in the same way. with counterparties.

D-t 50 K-t 71 - reflects the purchase for cash of monetary documents (postage stamps, state duty stamps, bill stamps, air tickets, vouchers to holiday homes, etc.), as well as the disposal of monetary documents. If monetary documents are purchased by a cashier (which is a very common practice), the following entry is made in accounting: Dt 50, subaccount “Cash Documents”, Kt 50;

D-t 51 K-t 71 - for the amount of the unused balance deposited by the accountable person upon announcement directly to the bank account;

D-t 55 K-t 71 - for the amount of the unused balance deposited by the accountable person upon announcement directly to a special bank account. The same posting reflects the return of an unused letter of credit;

Dt 68 “Calculations for taxes and fees” Kt 71 - for the amount of cash used to pay debts to the budget for taxes and fees. Most often, state fees are paid in this way;

D t 70 K-t 71 - such a posting is made if the payment of wages to the structural divisions of the organization is carried out through accountable persons (distributors). The posting is completed after payments are completed and the statement (payment or settlement and payment) is submitted to the organization’s cash desk;

Dt 76 “Settlements with various debtors and creditors” Kt 71 - for the amount of payment of insurance premiums in cash through accountable persons, for example, contributions for compulsory civil liability insurance of vehicle owners;

D -t 70 K-t 71 - for the amount of the unused balance of the accountable amount withheld from the salary of the accountable person, subject to his consent to the withholding. If the employee does not agree with the deduction (for example, if part of the expenses actually incurred is not accepted for payment), another posting scheme is used:

Dt 91 “Other income and expenses” Kt 71 - for the amount of other expenses paid in cash (for example, rental of fixed assets, amounts of financial sanctions for violating the terms of business contracts, etc.).

The amount of VAT on expenses or property paid by the reporting person is reflected by the following entries:

D - t 19 K - t 71 - the amount of VAT on expenses of accountable persons is taken into account;

D - t 68, subaccount "Calculations for VAT" K - t 19 - VAT is accepted for deduction.

These entries can be made if the accountant, in addition to documents confirming his expenses, also brought an invoice from the seller. Otherwise, VAT cannot be deducted. Also, the amount of VAT on non-production expenses is not deductible. It is written off by wiring:

D -t 91-2 K - t 19 - VAT on non-production expenses is written off

Household goods, assortment list

(RUB 12,000/t x 15 t). Returnable waste during production amounted to 300 kg. They will be used in auxiliary production for the production of New Year's garlands. Therefore, returnable waste in tax accounting is valued at the price of possible use. For copper wires it is 5 rubles/kg. The organization applies a general taxation system (accrual method). The accounting policy of the organization for the purposes of both accounting and tax accounting prescribes the procedure for assessing returnable waste at the price of its possible use. The following entries are made in accounting: Dt account. 20 “Main production” Set of accounts. 10 “Materials” 180,000 rub. raw materials were transferred to production; Dt sch. 10 “Materials”, subaccount. "Returnable waste", Kt. 20 “Main production” 1500 rub. (300 kg x 5 rubles/kg) returnable waste is capitalized. When calculating income tax, the organization will reduce material costs by the cost of returnable waste.

Increase in material costs

The organization can increase the amount of material expenses of the reporting (tax) period by the value of the surplus that was identified during the inventory; materials that were received in the process of liquidation (complete or partial), repair, modernization, reconstruction or technical re-equipment of fixed assets; materials received free of charge. The cost of surplus and materials received in the process of liquidation, repair, modernization, reconstruction, technical re-equipment of fixed assets is included in material costs at the time of their release into production (clause 2 of Article 272, clause 1 of clause 3 of Article 273 of the Tax Code RF). If the organization subsequently uses these materials when repairing fixed assets, their cost is recognized not in material costs, but in the costs of repairing fixed assets (example 5).

Example 5. The plant dismantled an obsolete drawing machine using its own resources. The market value of the materials remaining after dismantling was 9,000 rubles. These materials were used in the same month to repair other drawing machines. The organization applies a general taxation system (accrual method). The following entries are made in accounting: D-t. 10 “Materials” Set of accounts. 91 “Other income and expenses”, subaccount. 1 “Other income”, 9000 rub. materials remaining after dismantling the drawing machine are reflected at market value; Dt sch. 25 “Overall production costs” Invoice. 10 “Materials” 9000 rub. materials were written off for the cost of repairing other drawing machines. In tax accounting, the market value of materials is reflected in non-operating income - 9,000 rubles. Materials were written off at their full market value for the costs of repairing drawing machines.

Literature

1. Tax Code of the Russian Federation: part two // Reference and legal system “ConsultantPlus” /.

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Latest news March 27, 2018 Draft federal law No. 424632-7 “On amendments to parts one, two and four of the Civil Code of the Russian Federation”

The purpose of the bill is to consolidate in civil legislation certain provisions, based on which, the Russian legislator could regulate the market of new objects of economic relations existing in the information and telecommunications network (in everyday life - “tokens”, “cryptocurrency”, etc.), provide conditions for making and executing transactions in the digital environment, including transactions that allow the provision of arrays of information (information).

March 20, 2013 Draft Federal Law No. 419090-7 “On alternative ways to attract investment (crowdfunding)”

The bill regulates relations for attracting investments by commercial organizations or individual entrepreneurs using information technology, and also defines the legal basis for the activities of investment platform operators in organizing retail financing (crowdfunding). The activity of organizing retail financing (crowdfunding) consists of providing services to provide participants of the investment platform with access to its information resources.

March 12, 2013 Draft Federal Law No. 410960-7 “On Amendments to the Criminal Code of the Russian Federation and Art. 151 of the Criminal Procedure Code of the Russian Federation"

The bill is aimed at strengthening liability for violations in the field of procurement of goods, works, and services to meet state or municipal needs. Analysis of law enforcement indicates the presence of certain gaps in the legislative regulation of liability for abuses in the field of public procurement by persons representing the interests of state or municipal customers, as well as persons executing state or municipal contracts.

March 7, 2021 Draft Federal Law No. 408171-7 “On the specifics of the participation of socially oriented non-profit organizations in the privatization of leased state or municipal real estate and on amendments to certain legislative acts of the Russian Federation”

The purpose of this bill is to provide socially oriented non-profit organizations with preferences in the alienation of real estate leased by these organizations from state property of constituent entities of the Russian Federation or from municipal property.

March 1, 2021 Draft Federal Law No. 403657-7 “On Amendments to Article 18.1 of the Federal Law “On the Protection of Competition”

The purpose of this bill is to clarify the grounds for appealing to the antimonopoly authority violations of the procedure for implementing procedures in relation to legal entities and individual entrepreneurs who are subjects of urban planning relations, procedures included in the exhaustive lists of procedures in the areas of construction, including during bidding. The changes made will allow the antimonopoly authority to quickly restore the violated rights of legal entities and individual entrepreneurs who are subjects of urban planning relations out of court.

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The administration of the municipal formation “Vsevolozhsk municipal district” of the Leningrad region (location: 188643, Leningrad region, Vsevolozhsk, Koltushskoe highway, 138, OGRN 1064703000911, INN 4703083640; hereinafter referred to as the administration) appealed to the Arbitration Court of the city of St. Petersburg and the Leningrad region with an application to challenge the decision of the Office of the Federal Antimonopoly Service for the Leningrad Region (location: 191124, St. Petersburg, Smolnogo St., 3, OGRN 1089847323026, INN 7840396953; hereinafter referred to as the department, OFAS) dated 01/19/2017 in case No. 64-03 -221-РЗ/17 and the order of the Federal Antimonopoly Service issued on the basis of this decision dated January 19, 2017 in the same case.

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How to withdraw cash from a current account for business needs

If we talk about withdrawing funds from the LLC’s current account for business activities, then there are no problems here. There is an instruction of the Central Bank dated March 11, 2014 No. 3210-U, which describes how to cash out funds while maintaining cash discipline. To receive cash from a legal entity's current account at the bank's cash desk, the director or chief accountant must fill out a payment order or checkbook. Next, they are received at the company's cash desk using a cash receipt order (PKO). When withdrawing money from the company's current account, you will have to pay a bank commission, which can reach 2% of the amount.

When the specifics of your business allow you to receive payment in cash, it is not necessary to hand over all the proceeds to the bank; you can store it in a cash register or safe within a self-set limit at the end of the working day.

The company's money is issued from the cash register according to an expenditure cash order, and if this is cash proceeds, then it can only be spent for certain purposes (Central Bank Directive No. 3073-U dated October 7, 2013), such as:

• salary;
• payment for goods, works, services;
• issuance to employees for reporting (household needs, business trips, etc.).

Important: unlike an individual entrepreneur, the owner of a limited liability company does not have the right to withdraw money from the current account or take money from the cash register for his personal needs. The assets belong to the company as a legal entity, and not to the founders.

That is why, when talking about cashing out LLC funds, they often mean not just receiving cash for business needs, but withdrawing money to transfer it to the owner for personal purposes. It is this issue that we propose to look into in more detail.