In any industrial construction or other organization where there is an article of material costs, the accountant is faced with the operation of writing off materials. In order to correctly execute all documents and prevent violations when recording such business transactions, it is necessary to provide for a write-off method in the accounting policy. Accounting legislation allows accounting in 4 ways:

• At the cost of one unit;
• at an average cost;
• LIFO method;
• FIFO method.

Tax accounting allows write-off only by 2 of the listed methods, namely, by average cost or by the FIFO method. In order to bring accounting and tax accounting as close as possible, it is recommended to use one of the methods, since fixing deviations in accounting and tax accounting is a rather laborious process.

Write-off of materials on demand-invoice

To write off materials in the 1C Enterprise version 8.3 program, you must select the write-off method fixed in the organization's accounting policy. This can be done through the "Main" tab, the "Settings" subsection - "Accounting policy".

This button opens the log of registered documents. To create a new accounting policy, you need to click the "Create" button to correct an existing double-click on the desired item from the list.

In the document that opens, select the inventory tab and write-off method from the list in accordance with local regulations.

The "Customer's Materials" tab is filled in only when working with materials received from customers. The document is posted using the "Post and close" button. Postings created by the document can be checked through the "Dt / Kt" button.

The "Print" button allows you to create a paper medium in 2 versions:

• Arbitrary form of the requirement-invoice (without specifying the price and cost);
• Unified form M-11.

Important: to reflect the transfer of materials to production in some industries where material costs are written off in accordance with the regulations, one document of the requirement-invoice is not enough, for example, in construction it is necessary to draw up form M-29.

Disposal of materials with a long cycle of use

For some material assets, such as inventory, household supplies, special clothing and special equipment, accounting legislation does not allow a one-time write-off, since their service life is equal to or exceeds 12 months. The release of such inventory items into production is documented in 1C by the document “Transfer of materials into operation”, which can be opened through the “Warehouse” tab, the “Overalls and equipment” section.

The button opens a list of entered documents, where you can edit them or create a new one.

A new transfer to operation is made out by the "Create" button. When creating, be sure to specify the "Warehouse" parameter. The document has 3 tabs depending on the sub-account, which reflects material values:

• overalls;
• Special equipment;
• Inventory and household supplies.

Positions are entered into the document through the "Add" button or the "Selection" button.

After adding a position to the document, the following parameters must be specified:

• Individual;
• Purpose of use;
• Accounts.

Each of the options can be selected from the drop-down list. The purpose of use is filled in in accordance with the approved accounting policy of the organization. This parameter can be edited or a new one can be created. In this case, it is necessary to indicate:

• Stock item for which the parameter is set;
• Name, code;
• Quantity according to the issuance rate;
• Method of repayment of the cost;
• useful life;
• How to record expenses.

Repayment of the cost will occur depending on the chosen method:

• By accruing depreciation using the straight-line method;
• By lump-sum repayment at the time of commissioning;
• Proportional to the volume of output.

Specifying the method of reflecting expenses is necessary for correct reflection in the accounts of accounting.

Important: if the parameter is not specified, some routine operations will not be automatically performed.

The document is posted after pressing the "Post" or "Post and close" button. Documents can be printed in 2 ways:

• Unified form M-11;
• Issuance record sheet in the form of MB-7.

When posting a document, the cost of inventory items is repaid immediately and is charged to the accounts of production costs, or repayment occurs in equal installments throughout the entire period of operation. To reflect the depreciation charge, it is necessary to create a document “Repayment of the cost of materials”. This operation is created automatically when the month is closed, or it can be opened or created through the journal, which is located in the "Warehouse" section.

After a one-time repayment of the cost of materials, they are transferred to off-balance accounts MTs01, MTs02, MTs03. In cases where material assets are returned by the individual to whom they were transferred, the return is documented in the document “Return of materials from operation”.

In the event of complete depreciation of material assets, write-offs from off-balance accounts or from accounting accounts (if the material is not fully depreciated) are made by the document “Write-off of materials from operation”.

This document allows you to print a unified form MB-8.

Important: in order to correctly reflect the cost of decommissioned materials, it is necessary to carry out the procedural operation "Adjustment of the cost of the item", which automatically edits the prices released for the production of goods and materials, taking into account the specified parameters.

Each organization periodically faces a situation when it is necessary to write off any product due to damage, non-repairability, for household or office needs. It also often happens that during the inventory the goods are not found. The actions will be similar.

Writing off can be done in two ways:

• Based on the inventory - automatically.
• Separate document - manually.

In each case, a “Write-off of goods” is created, the difference is only in the process. When issuing a separate document, filling is carried out manually, and based on the inventory, all data is transferred automatically. Let's pre-form the document "Inventory of goods". Based on it, it is possible to create two documents:

• Posting of goods.

We go to the menu tab "Warehouse" and select the item "Inventory of goods". Press the "Create" button. An empty form opens:

Filling can be done according to the warehouse or the responsible person. Let's take a warehouse as an example. Now we need to add a product. This can be done through the "Add" button by selecting each stock item individually. This method is used only when you need to account for a small amount of goods. If the inventory is carried out for all the goods that are in stock, then for this we press the "Fill" button and select the "Fill by stock balances" item. The program will enter into the document the entire number of items that are in the selected warehouse. Pay attention to the display of the number in the columns “Actual Quantity” and “Accounting Quantity”. They are equal. And in the column "Deviation" nothing is indicated, that is, it is zero:

This document must be recorded, printed and given to the warehouse to calculate the actual number of items. Suppose it was found that one product is less than listed in the program, and the other is more. The correct data is entered manually in the "Actual Quantity" column. And immediately the deviation is displayed:

For proper registration, it is necessary to fill in the remaining two tabs in the document: "Inventory" and "Inventory Commission". We carry out. The purpose of the inventory is to equalize the balances of goods that are in stock with the balances that are listed in the program. Therefore, it is necessary to create two documents - the posting of unaccounted for goods and the write-off of the missing. Let's focus on writing off. This action is carried out through the "Create based on" button. Click and select the "Write-off of goods" item. The completed document form opens:

You don't need to change anything here, just click Post and Close. Now let's see the wiring:

You can see that the goods were previously listed on the credit account 41.01 (Goods in warehouses) and debited to debit 94. A similar posting in cloud 1C would have been formed when a separate document “Write-off of goods” was generated (manually). In this case, all the data would have to be entered independently.

Program 1C: Accounting is an indispensable tool for solving a wide range of tasks in any enterprise. This utility allows you to organize and optimize the process of accounting, greatly simplifying the work of an accountant. However, here it is important to do everything carefully, so as not to make mistakes that can lead to all sorts of inconsistencies. In many respects it concerns the work with goods. In this article, we will consider in detail how to write off goods from a warehouse in 1C. Let's figure it out. Go!

It is necessary to correctly write off items from the warehouse in order to avoid errors in accounting.

The 1C: Accounting utility allows you to solve the problem in two ways:

• if a shortage is detected during the inventory, when it is necessary to remove the corresponding goods and materials from the remains;
• directly through the "Write-off of goods".

It should be noted that in both cases the document "Write-off of goods" is created. The difference is that if this is the first option, then the document is created automatically, and if the second, then manually.

Create an Inventory file first. Please note that the "Inventory" does not make postings, on its basis only two more documents are created: "Recording" and "Write-off".

To create an inventory file, open the "Warehouse" menu, then click on the "Inventory" link and click on the "Create" button. Now use the "Add" or "Fill" buttons.

Let's say you find a shortage of a unit. In order to equalize the balances in the warehouse, it is necessary to put a number in the "Actual Quantity" column corresponding to the actual quantity of materials. The difference will be immediately displayed in the "Deviation" column. This information can be saved and printed.

Now let's look at the process of creating a write-off document. To do this, click on the "Create based on" button, and then select the appropriate item. Further, the program will substitute everything automatically, it remains only to click "Submit". After that, you can go to see the postings to make sure that the required number of units has been written off.

All this can be done manually by creating and filling out the “Write-off of goods” file on your own. The above method is faster and more convenient. So you solve the problem faster and save valuable time.

This is how you can write off the required amount of materials from the warehouse in the 1C: Accounting program. As you can see, the task is quite simple and can be solved very quickly. Write in the comments if this article helped you, share, tell other users about your experience, and ask any questions you have on the topic.

Maintained on sub-accounts subordinate to account 10 "Materials". They have subconto "Nomenclature", and for most of these accounts it is possible to include the subaccount "Batches" and "Warehouses". In the context of the subconto, analytical accounting is carried out:

Then the accounting accounts will be automatically set in the documents in accordance with the accounting rules for materials (accounts for the inventory items are available from the "Nomenclature" reference book):

The receipt of materials is reflected in the standard document "". The document is available in the "Purchase" section. Upon receipt of materials, as well as upon receipt of goods at the enterprise, you should select the type of document "Goods (invoice)" or "Goods, services, commission" (in the latter case, the materials are entered on the "Goods" tab).

The accounting account is set automatically if the type "Materials" was specified for the item, or are selected manually:

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The document performs accounting postings in Dt account 10, and also, for a VAT payer organization, in Dt 19.03 (“VAT on acquired inventories”). The printing of the incoming warehouse order (M-4) is available.

How to arrange the receipt of materials in 1C, see our video:

Writing off materials to production

The transfer of materials and raw materials to production and their write-off to costs is reflected in the document "", available in the "Production" or "Warehouse" sections. On the "Materials" tab, you need to specify the materials, their quantity, accounting account (the latter can be filled in automatically or manually). The cost of materials upon write-off is calculated at the time of posting the document according to (by FIFO or by average cost):

On the “Cost account” tab, you need to select the account to which materials are debited, and its analytics (subconto):

If materials should be written off to different accounts or in different analytical sections (cost items, departments, etc.), you need to check the box “Cost accounts on the “Materials” tab and specify the write-off parameters on this tab in the columns that appear in the tabular section.

The "Customer's materials" tab serves only to reflect processing.

The document makes postings to CT account 10 in the Dt of the selected cost account. Printing of the form of the requirement-invoice M-11 and not a unified form is available.

Watch our video on writing off materials in 1C using stationery as an example:

Realization of materials

It is registered with a standard document "Implementation (acts, invoices)", which is available in the "Sales" section. As with the sale of goods, you must select the type of document "Goods (invoice)" or "Goods, services, commission" (then the materials are entered on the "Goods" tab).

The sale of materials should be accounted for in accounting on account 91 “Other income and expenses”: revenue is reflected in the credit of subaccount 91.01 “Other income”, and expenses (cost of materials, VAT) - in the debit of subaccount 91.02 “Other expenses”. If the type "Materials" was specified for the item, the accounting accounts are set in the document automatically.

But the subconto of account 91.01 - the item of income and expenses - is not filled in, as evidenced by the "empty space" in the column "Accounts". You should click on the link in this column and in the window that opens, manually select the item of other income and expenses (if necessary, add a new item, indicating the type of item "Sale of other property"):

Manufacturing companies use materials to make products. Materials also include fuel, containers, inventory and household equipment. When transferred to production and other expenses, materials are written off. Here, read the step-by-step instructions for writing off materials in 1C 8.3.

For different cases of writing off materials in 1C 8.3, different documents are used:

• "Demand-invoice". To write off materials for production in 1C 8.3, an invoice requirement is used. Also, this document writes off materials for general production, general economic and commercial needs. For example, this is how fuel or containers are written off. The write-off of materials in 1C 8.3 during the performance of work and services of an industrial nature is also drawn up with an invoice requirement;
• "Production report for the shift." This document is used to write off materials for production in 1C 8.3, if it is known exactly what material and in what quantity was used to produce the products indicated in this report;
• "Write-off of goods". Use this document to write off the shortage of materials to the debit of account 94 "Shortages and losses from damage to valuables." Detailed instructions for writing off materials in case of shortage;
• "Transfer of materials to operation". This document in 1C 8.3 Accounting is drawn up when writing off workwear, equipment and household equipment. It ensures that these materials are accounted for in off-balance sheet accounts. Such a requirement is in the legislation on accounting. About the transfer of materials into operation in detail.

How to write off materials in the BukhSoft program

Step 1. Set up an accounting policy in 1C 8.3 for writing off materials

When writing off materials in 1C 8.3, their cost is written off in accounting. In 1C 8.3 Accounting, it can be considered in two ways:

• At an average cost;
• FIFO method.

One of these methods must be selected in the accounting policy. To do this, go to the "Main" section (1) and click on the "Accounting policy" link (2). The account policy settings window will open.

In the window, indicate your organization (3) and select the method for evaluating materials (4). Save your changes when you close the window.

Step 2. Fill out the requirement-invoice in 1C 8.3 Accounting

To transfer materials to production, go to the "Production" section (1) and click on the "Requirements-invoices" link (2). A window for submitting a request will open.

In the request form, please indicate:

• Your organization (4);
• Write-off date (5);
• Warehouse (6).

Click on the Cost Account tab (11). Specify here:

• Cost account (12), for example 20.01 "Main production";
• Cost division (13);
• Nomenclature group (14). Select a group of products that will be made from scrapped materials;
• Cost item (15). Select a cost item from the directory.

To reflect the write-off of materials into production in 1C 8.3, click the "Record" (16) and "Post" (17) buttons. Now in accounting there are postings for writing off materials from account 10. To view these postings, click the "DtKt" button (18). A window will open with accounting records for writing off materials to production.

In the posting window, we see that the materials (19) have been debited to the production cost account (20). The write-off amount (21) is calculated using the method specified in the accounting policy.

Step 3. Fill out a shift production report in 1C 8.3 Accounting

The document "Production Report ..." in 1C 8.3 is intended to be reflected in the accounting of output. You can also write off materials to production in it. To create a report, go to the "Production" section (1) and click on the link "Production reports per shift" (2). A window for creating a report will open.

In the window that opens, click the "Create" button (3). A form will open to fill out.

In the form that opens, enter:

• Your organization (4);
• Warehouse (5);
• Cost account (6);
• Cost division (7).

Next, click the "Add" button (8) and indicate the products (9) that were released in this shift, and their quantity (10). Also choose an item group (11) for this product. Attention! The nomenclature group is an important element of production accounting. With its help, products are grouped into several main categories. The item group is always indicated when issuing and writing off the cost of issuing. It should be the same for the finished product and the materials from which this product is made. Otherwise, the program 1C 8.3 Accounting will incorrectly calculate the cost of finished products. Let's go to another bookmark.

In the "Materials" tab (12), click the "Add" button (13), select the necessary materials (14) to be written off to production and specify their quantity (15). Also select the cost item (16), the name of the product (17) and the item group (18). To complete the operation, press the "Record" (19) and "Perform" (20) buttons. Now in accounting there are records for the release of products and the write-off of materials for this release. To check the wiring, press the "DtKt" button (21). The wiring window will open.

In the postings, we see that the manufactured products (22) are reflected in the debit of account 43 “Finished products”. Materials (23) are written off to production in the debit of account 20.01 "Main production". One document generated postings both for the release of products and for the write-off of materials for the production of these products. This is the difference between the shift production report and the invoice requirement.