Provided raw materials: accounting. Raw materials supplied by customers: accounting Write-off of customer-supplied materials in 1s 8.3

The peculiarities of postings for raw materials supplied by customers are that the owner of the materials (the customer) transfers them to another organization (processor) that has the necessary equipment and technologies that allow them to produce products from the provided raw materials. The supplier pays for processing services. The ownership of raw materials supplied by customers does not pass to the processor.

Accounting for customer-supplied raw materials is carried out on and is not included in the balance sheet of the enterprise.

The topic of toll material can be divided into two blocks - accounting by the toller and the processor.

Materials or raw materials received from the customer are not paid for by the processor and are accounted for at the cost specified in the contract (100 thousand rubles) as a debit to off-balance sheet account 003. VAT is not charged on customer-supplied raw materials and does not increase its cost.

Transfer of customer-supplied materials to production

Customer-supplied materials are transferred to production at the same contract price.

Postings:

Postings for the production of finished products from customer-supplied materials

Finished products from toll materials are accounted for at the cost of toll raw materials actually consumed for the production of products, taking into account consumption rates and technological losses.

For the production of finished products, customer-supplied raw materials worth 90 thousand rubles were spent. The output of products from customer-supplied raw materials will be accounted for at the contractual value by debit.

Wiring:

Reflection of materials processing services

The processor's costs (his materials, depreciation, wages, shop expenses, etc.) are accounted for as a debit to the 20th account and a credit to the corresponding accounts. They are subject to VAT. Consumed customer-supplied raw materials are not included in this amount.

Postings:

Reflection of the return of unused materials

Along with the delivery of finished products from customer-supplied materials, the customer is returned his unused raw materials (unless otherwise provided for in the contract) at the agreed price.

Postings:

Accounting for customer-supplied raw materials in 1C 8.3 and postings

You can take into account customer-supplied material in the 1C 8.3 program using the following documents:

Receipt of goods and services- reflects. Be careful - the operation type must be set to “Materials for processing”:

In this case, it will be on off-balance sheet accounts:

Request-invoice— a special document for transferring someone else’s raw materials for processing. Raw materials must be filled in on the “Customer Materials” tab:

Sales of processing services— using this document in 1C you can reflect the processing of customer-supplied raw materials into finished products:

The “Customer Materials” tab displays raw materials supplied by customers (which we received earlier), and the “Products” tab displays the finished product received.

In the postings, the program will write off raw materials from off-balance sheet accounts and increase the counterparty’s debt (or offset the advance):

The return of the remaining customer-supplied raw materials can be documented with a document with the type of operation “From processing”:

How to keep records of operations for processing customer-supplied raw materials in the 1C 8.3 Accounting 3.0 program, on the processor’s side and on the customer’s side

All necessary documents can be selected on the Production tab.

The toll scheme for processing materials in 1C 8.3 represents a rather long chain of actions that must be strictly followed. Let's try to systematize these actions and draw up tables of necessary documents.

Provided raw materials in 1C 8.3 from the processor

№№	Operation	Document	Document transaction type	Postings
11	Posting tolling materials	"Admission (Acts, invoices)" (old version "Receipt of goods, services")	"Materials for recycling"	Dt 003.01 Kt -
22	Broadcast tolling raw materials for production	"Demand-invoice"		Dt 003.02 Kt003.01
33	Broadcast tolling raw materials for production	"Production report for the shift"		Dt 20.02 Kt 20.01
44	Broadcast products to the customer	"Transfer of goods"	Broadcast products to the customer	No postings
55	Sales of services for processing, write-off of tolling materials.	"Sales of services for processing"		Dt 62.01 Kt90.01 Dt 90.02 Kt20.02 Dt 90.03 Kt68.02 Dt - Kt 003.02
66	Return of balances customer-supplied raw materials	"Return of goods supplier"	From recycling	Dt - Kt 003.01

A service implementation document solves several problems at once. The structure of the document and postings are shown in the figures below. Calculating the cost of services for processing customer-supplied material is no different from calculating the cost of any other production services.

Important! When registering customer-supplied raw materials, you should select an agreement with the type “With the buyer”.

When preparing the document “Sales of processing services”, in the “Price” field you need to indicate the price of the services set by the processor, and in the “Planned price” field - the planned cost of the service.

Example of filling out document 1C 8.3 “Sales of processing services”:

Example of postings for raw materials supplied by a processor:

Accounting for raw materials supplied by the customer in 1C

№№	Operation	Document	Document transaction type	Postings
11	Broadcast materials for recycling	"Broadcast goods"	"Transfer of raw materials for recycling"	Dt 10.07 Kt 10.01
22	Return of materials and processed products: 2.1 - write-off of materials; 2.2 - receipt of finished products; 2.3 - return of remaining materials; 2.4 - accounting for processing services; 2.5 - VAT accounting; 2.6 - invoice;	"Admission from recycling"		Dt 20.01 Kt 10.07 Dt 43 Kt 20.01 Dt 10.01 Kt 10.07 Dt 20.01 Kt60.01 Dt 19.04 Kt60.01 Dt 68.02 Kt19.04

It should be noted that in 1C 8.3, when transferring customer-supplied raw materials for processing, materials are written off at average cost. The contract type must be selected “With supplier”.

The document “Receipt from Processing” has the following structure:

Products (products from customer-supplied raw materials)
Services (processing services provided to us by the processor)
Used materials (consignment materials used in production)
Returned materials (remains of customer-supplied materials, if any)
Returnable packaging
Cost account

Sample of filling out the document “Receipt from processing” in 1C 8.3 for customer-owned processing:

Example of postings from the dealer:

Thus, the program provides the opportunity to take into account all the necessary operations for accounting for customer-supplied materials. The main thing is to follow the chronological sequence of actions and fill out the documents correctly.

Based on materials from: programmist1s.ru

It is possible to keep records of operations for processing customer-supplied raw materials both on the side of the processor and on the customer’s side. All necessary documents can be selected on the Production tab.

Provided raw materials in 1C 8.3 from the processor

22 Transfer of customer-supplied raw materials to production « » 44 Transfer of products to the customer "Transfer of goods" Transfer of products to the customer No postings 55 Sales of processing services, write-off of customer-supplied materials. “Sales of processing services”

Important! When registering customer-supplied raw materials, you should select an agreement with the type “With the buyer”.

When drawing up the document “Sales of processing services”, in the “Price” field you need to indicate the price of the services set by the processor, and in the “Planned price” field - the planned cost of the service.

Example of filling out document 1C 8.3 “Sales of processing services”:

Example of postings for raw materials supplied by a processor:

Accounting for raw materials supplied by the customer in 1C

22 Return of materials and products from processing:

2.1 - write-off of materials;

2.3 — return of remaining materials;

2.4 - accounting for processing services;

2.5 - VAT accounting;

2.6 - invoice;

"Receipt from processing"

Dt 20.01	Kt10.07
Dt 43	Kt20.01
Dt 10.01	Kt10.07
Dt 20.01	Kt60.01
Dt 19.04	Kt60.01
Dt 68.02	Kt19.04

It should be noted that in 1C 8.3, when transferring customer-supplied raw materials for processing, materials are written off at average cost. The contract type must be selected " With supplier».

The document “Receipt from Processing” has the following structure:

Products (products from customer-supplied raw materials)
Services (processing services provided to us by the processor)
Used materials (consignment materials used in production)
Returned materials (remains of customer-supplied materials, if any)
Returnable packaging
Cost account

Toll raw materials - accounting is maintained by the customer for processing services - is reflected in the subaccount opened to account 10. From this article you will learn how to formalize the transfer of toll raw materials (hereinafter referred to as DS) for processing, and about some features of reflection in tax accounting.

What are the types of operations with DS?

Various operations are carried out with customer-supplied raw materials. It could be:

oil refining to obtain fuels and lubricants;
processing of agricultural products to obtain canned food, cereals, flour, oil, etc.;
processing of polyethylene in granules to obtain PVC products;
construction of facilities or repair of equipment;
other.

The main goal for the supplier (customer) is to obtain finished products (semi-finished products) with specified characteristics from the raw materials transferred to the processor (performer).

Rules for recording transactions with DS from the customer and contractor

The main feature of accounting for such operations is that these same raw materials/materials are not transferred into the ownership (on the balance sheet) of the contractor - therefore, they are taken into account by him in off-balance sheet account 003 (Article 156-157 of the order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n) . This means that the customer himself does not write off the DS from the balance sheet, but transfers it to a special subaccount 7 of analytical accounting, opened to account 10 (Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

Accordingly, the ownership of the finished product produced by the contractor from the DS also remains with the processing customer (clause 1 of article 220 and clause 2 of article 703 of the Civil Code of the Russian Federation). This determines:

The customer has the fact that the fact of transfer of DS for processing in tax accounting (under OSN and simplified taxation system) is not shown. The cost of processing services is subsequently included in material costs, and for the OSN - at the time the processor signs the report, and for the simplified tax system - after payment for the services of the contractor. The cost of the DS transferred for processing is written off by the customer in the amount indicated by the processor in its report on the consumption of raw materials (clause 1 of Article 713 of the Civil Code of the Russian Federation).
The contractor has the fact that he accepts the DS into off-balance sheet account 003 at the cost specified in the processing agreement. If the contract does not indicate the price of the transferred materials/raw materials, then the processor can keep records in conventional units of cost.

The accounting features of the contractor are also determined by the fact that he:

Opening an off-balance account is necessary for timely control of the availability and movement of financial assets.
Finished products that were produced from the DS are also recorded in the off-balance sheet account. It is accepted for storage and accounted for at a conditional price. Accounting is carried out by quantity and amount. It is necessary to organize analytical accounting of DS by customer, by type of DS and by their location.
The fact of receipt of DS from the customer is not reflected in tax accounting, and finished products manufactured for the supplier are also not taken into account.
The cost of work performed is recognized as revenue from sales, and the date of reflection of this fact in accounting for taxpayers on the OSN is the date the customer signs the report, and on the simplified tax system - the date of receipt of payment from him.

You will learn about how accounting is done using off-balance sheet accounts in our article. “Rules for accounting on off-balance sheet accounts” .

In the case of transfer to the customer of semi-finished products obtained as a result of processing of DS, which require further refinement at the customer’s place, they are accounted for by the customer on account 21 or on a separate sub-account to account 10 at the actual price, which is determined by calculating all costs incurred (clause 5 , 7 PBU 5/01, approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n).

Postings for accounting of DS

The reflection in the accounting of transactions with DS at the customer will be as follows:

Dt 10.7 Kt 10.1 (10.8) - transfer of DS to the contractor;
Dt 10.1 Kt 10.7 - receipt of processed materials;
Dt 10.1 Kt 60 - the cost of work on processing DS is added to the cost of materials;
Dt 19 Kt 60 - VAT is taken into account on the cost of processing work;
Dt 68 Kt 19 - VAT is accepted for deduction;
Dt 60 Kt 51 - the contractor is paid for the work performed on processing the DS;
Dt 20 Kt 10.1 - materials processed on the outside were sent to production;
Dt 43 Kt 20 - finished products made from DS are registered.

In case of receipt of products from the contractor that are considered semi-finished products, the customer can make the following entries:

Dt 21 (10.2) Kt 10.7 - write-off of DS for the production of semi-finished products;
Dt 21 (10.2) Kt 60 - including the cost of processing services there;
Dt 19 Kt 60 - VAT on processing is taken into account;
Dt 20 Kt 21 (10.2) - the semi-finished product is released into production.

The contractor will use the following entries in accounting for transactions with DS:

Dt 003 - DS accepted from the customer and sent for processing;
Dt 20 Kt 02 (10, 23, 25, 26, 60, 69, 70) - the costs of processing DS are taken into account;
Kt 003 - finished products from the DS have been shipped to the customer;
Dt 62 Kt 90.1 - revenue from processing work is reflected;
Dt 90.3 Kt 68 - VAT is charged on the cost of processing work;
Dt 90.2 Kt 20 - the cost of processing is written off;
Dt 51 Kt 62 - payment received from the customer.

PLEASE NOTE! Displaying information on account credit 10 from the contractor is possible only in relation to his own materials (for example, fuel and lubricants for the equipment on which the work is performed). The cost of DS is never included in the contractor’s cost price..

Documentation of transactions with DS

When transferring the DS to the contractor, the customer usually draws up an invoice in the M-15 form and must make a note “on toll terms” or “toll raw materials”. Although it is possible to use any forms of primary documents, since the use of unified forms has ceased to be mandatory since 2013. But often the M-15 form is taken as a model.

The invoice is issued in two original copies, one of which is transferred to the contractor, and the second remains in the warehouse when the DS is issued.

You can learn more about this form of invoice from the article “Unified form No. M-15 - form and sample” .

The data for issuing an invoice is taken from the contract, work order and other related documents. Upon acceptance of the DS, the contractor gives the customer a power of attorney to receive the goods and materials.

The receipt of DS at the supplier's warehouse is documented by a primary document, which can be issued as a receipt order of form M-4; it also contains the note “supply raw materials”.

The M-4 form can be downloaded from the material “Documentation of inventories”.

The transfer of products made from DS from the supplier to the customer is formalized by a transfer and acceptance certificate. Based on the results of the provision of processing services, the contractor also draws up a report.

The report describes the fact that DS is used during processing and reflects the presence of surplus and waste. The material assets (and/or waste) remaining after processing must be returned to the customer, unless the processing contract specifies the condition of payment for the work performed using excess raw materials (returnable waste). The contract also stipulates the conditions for the transfer of returnable waste to the customer and the procedure for disposal of irrecoverable waste. It should be noted here that payment for returnable waste is a commodity exchange operation and entails not only additional taxes (on profit and VAT), but also the need to prepare shipping documents for the transfer of ownership of returnable waste to the contractor.

The forms of the act and report have not been approved at the legislative level. Therefore, the forms of these documents should be developed independently and attached as additions to the processing agreement.

The products obtained as a result of processing the DS (semi-finished products that will be further processed by the customer company) are received by the customer at its warehouse according to a receipt order issued in the M-4 form. The document is drawn up in one copy and remains with the financially responsible person.

Read more about document flow in a warehouse in our article “Maintaining document flow for warehouse accounting of materials” .

Features of reflecting transactions with unused balances of DS

When performing certain types of work, for example, manufacturing structures from rolled metal, the contractor often has unused materials. Therefore, additional entries may arise to reflect transactions with these balances from the contractor and the customer-vendor.

Example

After processing the DS, materials remained on the contractor’s off-balance sheet account. Depending on the agreement between the counterparties, such situations are possible, shown in the following transactions.

Performer:

Dt 10 Kt 91 - reflects returnable waste that was transferred free of charge to the contractor (in this and further cases - by agreement with the customer-vendor);
Dt 10 Kt 60 (76) - the balances of the DS transferred from the supplier as payment for the work are capitalized (for the amount of the cost of the transferred DS without VAT);
Dt 19 Kt 60 (76) - for the amount of VAT on the transferred DS;
Dt 60 (76) Kt (62) - offset of the cost of DS (with VAT) against payment for work performed for the supplier.

From the customer:

Dt 10.1 Kt 10.7 - materials returned by the contractor that were not used by him or remained after processing were capitalized by the supplier;
Dt 62 (76) Kt 90 - the remaining DS from the contractor was transferred to the contractor as payment for the work (including VAT);
Dt 90 Kt 10.7 - for the amount of the cost of the transferred materials remaining after processing, excluding VAT;
Dt 90 Kt 68 - VAT is charged on the transferred balances;
Dt 60 Kt 62 (76) - offsetting the cost of DS with VAT to pay for processing services.

For information on drawing up an agreement on the offset of mutual claims, read the material “Agreement of offset between organizations - sample” .

Results

In accounting, the customer and the provider of DS processing services reflect differently. The customer does not write off materials/raw materials transferred for processing from the balance sheet, but reflects the transfer operation to the seller on subaccount 10.7. The processor records the received DS not in the balance sheet, but in off-balance sheet account 003.

A peculiarity of DS accounting is that operations on the movement of DS associated with processing are not reflected in tax accounting. The remuneration received for services performed for processing DS is considered revenue from sales from the contractor and expenses that increase the cost of materials transferred for processing from the supplier.

The transfer of DS for processing is usually carried out using an invoice issued in the M-15 form, with a note that the raw materials are toll-to-buy.

Capitalization of DS in the contractor's warehouse, as well as processed products in the customer's warehouse, is carried out with the registration of receipt orders in the M-4 form. On all primary documentation generated by the contractor, a note is made that this is customer-supplied raw material.

The fact of using DS during processing is reflected in the contractor’s report. Products made from DS, as well as unprocessed residues and returnable waste, are transferred according to acceptance certificates indicating the quantity and cost.

In this article we will look at how to reflect in the accounting of a contractor organization the production of products from customer-supplied raw materials and their transfer to the customer. To implement the example, we will use the 1C: Accounting 8 edition 3.0 program.

Under a contract agreement, one party (contractor) undertakes to perform certain work on the instructions of the other party (customer) and deliver its result to the customer, and the customer undertakes to accept the result of the work and pay for it (Clause 1, Article 702 of the Civil Code of the Russian Federation).

In accordance with paragraph 1 of Art. 703 of the Civil Code of the Russian Federation, a contract is concluded for the manufacture or processing (processing) of a thing, or for the performance of other work with the transfer of its result to the customer. Under a contract concluded for the manufacture of an item, the contractor transfers the rights to it to the customer (clause 2 of Article 703 of the Civil Code of the Russian Federation).

The organization “Dawn” applies the general taxation regime - the accrual method and Accounting Regulations (PBU) 18/02 “Calculation of corporate income tax”, is a VAT payer.

The organization entered into a contract for the production of products from its raw materials for the organization “Customer”. Moreover, in the production of these products, the Rassvet organization partially uses its own material and also uses the services of a subcontractor. For production, certain fixed assets (machines) are used and separate working personnel are allocated. The organization uses returnable waste generated during the production process at its discretion.

Let's look at this example step by step.

Raw materials were received from the customer at a book value of 7,000 rubles. per unit.

In accounting, customer-supplied raw materials - raw materials (materials) accepted by the organization from the customer for the manufacture of products without paying the cost and with the obligation to fully return the manufactured products, are accounted for in off-balance sheet account 003 “Materials accepted for processing” at the cost determined by the parties and indicated in the transfer agreements documents

Upon receipt of customer-supplied raw materials, ownership of them does not pass to the organization. The ownership of products made from customer-supplied raw materials belongs to the customer. Thus, upon receipt of the customer’s raw materials and upon transfer of the work performed under the contract, no implementation occurs, i.e. an object of VAT taxation does not arise in such transactions.
To reflect the transaction of receipt of customer-supplied raw materials in the program, use the document Receipt with the transaction type Materials for processing.

The header of the document indicates the customer counterparty and the agreement with him (Type of agreement - With the buyer).

In the tabular section on the Products tab, customer-supplied raw materials (items with the type Materials) are selected, their quantity and price in accordance with the transfer documents. Account 003.01 “Materials in warehouse” is set automatically.

The document Invoice received is not required.
When posting the document, customer-supplied raw materials are credited at their book value in the debit of off-balance sheet account 003.01.

The completed document Receipt with the operation Materials for processing and the result of its implementation are presented in Fig. 1.

The organization received material from the supplier in the amount of 100 units at a price of 500 rubles. plus VAT (18%) per unit. The supplier presented an invoice.

The received material is the property of the organization and is credited to balance sheet account 10 “Materials”. To perform this operation, we will use the Receipt document with the Goods operation type.

The header of the document indicates the counterparty-supplier and the agreement with him (Type of agreement - With supplier).

In the tabular part, the received material is selected (item with the type Materials), its quantity and price. Accounting account 10.01 “Raw materials and materials” and accounting account for submitted VAT 19.03 “VAT on purchased inventories” are installed automatically in the configured program.

The invoice received from the supplier is recorded in the footer of the document.

When posted, the document will credit the material to the debit of account 10.01 in correspondence with the credit of account 60.01 “Settlements with suppliers and contractors” and allocate the VAT amount to the debit of account 19.03.

The document will also create an entry in the VAT accumulation register presented.

The completed document Receipt with the operation Goods and the result of its implementation are presented in Fig. 2.

The organization received the material and received an invoice from the supplier. Consequently, the organization received the right to deduct. Deduction of VAT amounts on inventories (accounting entry Dt 68.02 “Value Added Tax” − Kt 19.03 “VAT on purchased inventories”) can be carried out in the program directly in the Invoice document received (with the Reflect VAT deduction checkbox enabled in the purchase book by the date of receipt) or using a VAT regulatory document Formation of purchase book entries at the end of the tax period.

When accepting VAT for deduction, in addition to generating an accounting entry, the VAT accumulation register presented is written off and an entry is created in the VAT Purchases register (purchase book).

The result of posting the document Invoice received is shown in Fig. 3.

Customer-supplied raw materials and own materials were transferred to production.

The organization's costs associated with the implementation of work on the manufacture of products from customer-supplied raw materials are recognized as expenses for ordinary activities.

To transfer materials to production, the program uses the document Requirement-invoice.

In the tabular section on the Materials tab, select your own material and its quantity. The accounting account (10.01) is set automatically in the tabular section.

On the Customer Materials tab, the customer counterparty is indicated. In the tabular part, customer-supplied raw materials and their quantities are selected. Accounting account - 003.01 and transfer account - 003.02 “Materials transferred to production” are installed automatically.

On the Cost Account tab, you specify the cost account for writing off your own material and its dimension. We will use account 20.01 “Main production” as a cost account. Production from customer-supplied raw materials is carried out by the Tseh division. To group expenses and income for this type of production, we will use a separate nomenclature group: Production from customer-supplied raw materials. As a cost item, we will indicate an item with the type of expense for tax accounting - Material costs.

When posted, the document will write off the own material transferred to production from the credit of account 10.01 to the debit of account 20.01 with the analytics we specified. The supplied raw materials will “move” along the sub-accounts of off-balance sheet account 003 and will leave the warehouse for production.

The completed document Request-invoice and the result of its implementation are shown in Fig. 4.

When producing from raw materials supplied by customers, the organization uses the services of a subcontractor. The cost of services is 130,000 rubles. plus VAT (18%). The subcontractor presented an invoice.

The purchase of a service in the program is completed using the Receipt document with the Service transaction type.

The header of the document indicates the subcontractor and the agreement with him (type of agreement - With supplier).

The tabular part indicates the purchased service (item with the type of Service) and its cost. Account 20.01 “Main production” is selected as an accounting account with the same analytics as in the Request-invoice document. Account for the submitted VAT – 19.04 “VAT on purchased services”.

The invoice received from the subcontractor is recorded in the footer of the document.

When conducting the document, the document will be taken into account in the debit of account 20.01 with the analytics Workshop Production from raw materials supplied by customers Material costs of the cost of the purchased service without VAT; in the debit of account 19.04 the amount of VAT will be allocated. Loan account - 60.01 “Settlements with suppliers and contractors.” An entry will be generated in the VAT accumulation register presented.

The completed Receipt document with the Service operation and the result of its implementation are presented in Fig. 5.

The service has been capitalized, an invoice has been received from the subcontractor. Consequently, the organization has the right to deduct the claimed amount of VAT.

The result of posting the document Invoice received is shown in Fig. 6.

The workshop produced products for the customer. The planned cost of production per unit of production is 7,000 rubles.

To reflect this event in the program, the document Shift Production Report is used.

The header of the document indicates the account and cost division (the account and division to which the material was transferred, where the cost of the subcontractor’s services was taken into account).

In the tabular section on the Products tab, the name of the product produced for the customer is indicated (item with the type Products from customer materials), its quantity and the planned cost. To account for products made from customer materials in the 1C: Accounting 8 programs, a subaccount of account 20 “Main production” - 20.02 “Production of products from customer-supplied raw materials” is used (usually in accounting consultations it is suggested to use an off-balance sheet account).

In accordance with the example we came up with, the material used in the production of our own remains returnable waste. Returnable waste is capitalized at a reduced price of the source material (at the price of possible use) or at the selling price if this waste is sold externally and reduces the amount of material costs.

Therefore, we need to fill out the tabular part on the Returnable waste tab. Specify the item being capitalized (item type - Materials), the quantity of returnable waste, its price, accounting account, cost item and item group.

When posting a document at the planned cost, the products produced from the customer’s materials are credited to the debit of account 20.02 in correspondence with the credit of account 20.01 “Main production”. It will reduce material costs by the cost of returnable waste (reverses account 20.01) and capitalizes waste (in our example) to account 10.06 “Other materials”.

The document Shift Production Report filled out in accordance with our example and the result of its implementation are presented in Fig. 7.

All we have to do is transfer the manufactured products to the customer, write off the spent raw materials, accrue revenue to the Rassvet organization, and accrue debt to the customer. The price for producing a unit of product for the customer in accordance with the contract is 10,000 rubles. plus VAT (18%).

Revenue from the performance of work on processing raw materials in the amount of the contractual cost of the work is for the organization income from ordinary activities and is recognized on the date the parties sign the acceptance certificate for the work performed. Simultaneously with the recognition of income, the cost of work performed is taken into account in the cost of sales of the current reporting period.

Carrying out work under a contract on the territory of the Russian Federation is subject to VAT taxation.

All of the above operations in the program can be completed using one document Sales of processing services.

The header of the document indicates the customer counterparty and the agreement with him.

In the tabular section on the Products (processing services) tab, the products manufactured and transferred to the customer, their quantity and price are selected, and the planned cost is indicated. The product account, income account, expense account, VAT account on sales (production of products from customer-supplied raw materials is the main activity of the organization) are filled in automatically.

In the tabular section on the Customer Materials tab, the consumed raw materials are selected. To automatically fill out the table section, you can use the Fill button.

The invoice issued to the customer is recorded in the footer of the document.

When posted, the document will accrue the debt to the counterparty-customer on the debit of account 62.01 “Settlements with buyers and customers”, and accrue revenue on the credit of account 90.01.1 “Revenue from activities with the main taxation system”. On the debit of account 90.03 “Value added tax”, in correspondence with the credit of account 68.02, VAT will be calculated and an entry will be made in the sales book (VAT Sales register).

Writes off the products transferred to the customer from account 20.02 and recognizes the planned cost of production on the debit of account 90.02.1 “Cost of sales for activities with the main taxation system” (at the end of the month, the program will calculate the actual cost of production and adjust this posting), and also write off the account from the credit 003.02 spent customer-supplied raw materials.

The completed document Implementation of processing services and the result of its implementation are shown in Fig. 8.

For employees engaged in production from raw materials supplied by customers, in the Employees directory, using the link Payments and cost accounting, the appropriate method of reflection must be established: account - 20.01, item groups - Production from customer-supplied raw materials, cost items - Wages. Then at the end of the month, when calculating wages, the Payroll document will automatically take into account the debit of account 20.01 (with the analytics we specified) for labor costs and insurance premiums.

A fragment of the postings of the Payroll document is shown in Fig. 9.

For fixed assets used for production from customer-supplied raw materials, an appropriate method for reflecting depreciation expenses must also be established - 20.01 Workshop Production from customer-supplied raw materials Depreciation. If the purpose of using fixed assets changes depending on the organization’s activities, then it is convenient to use the document Changing the reflection of depreciation of fixed assets. When closing the month, the routine operation Depreciation and depreciation of fixed assets will automatically calculate depreciation on the debit of account 20.01 with the analytics specified in the method of reflecting expenses.

A fragment of the postings of a routine operation is shown in Fig. 10.

We are interested in the cost of production from customer-supplied raw materials, so after the end of the month we will look at two useful certificates and calculations.

The first is a Certificate of calculation of the cost of manufactured products and services provided (Fig. 11).

From this report it is clear that the planned cost of production from customer-supplied raw materials is 700,000 rubles, and the actual cost was 689,600 rubles. Consequently, the organization received savings in the amount of 10,400 rubles. For this amount, in the routine operation Closing accounts 20, 23, 25, 26, the posting determining the cost of production will be reversed: Dt 90.02.1 - Kt 20.02.

For a detailed analysis of what expenses constituted the actual cost of production from customer-supplied raw materials, we will need a second reference-calculation - Reference-calculation for calculating the cost of production (Fig. 12).

In our example, the actual cost was made up of depreciation of fixed assets, the cost of own materials, settlements with the subcontractor, wages and insurance premiums. The cost of returnable waste received from production slightly reduced the cost.

M. ZHURKO,
Teacher of the 1C Training Department: Yu-Soft Franchisee

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