How to transfer customer-supplied raw materials in 1C 8.3. Accounting info. Postings for the production of finished products from customer-supplied materials

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But the accountant is stubborn and says that the tolling is only off-balance sheet. Ranger_83 31 - 04/26/13 - 13:08 (30) the accountant says everything correctly, because these materials are tolled List of forum topics Advertising space is empty TurboConf 5 - 1C Configurator extension. Now together with Mista! ATTENTION! If you have lost the message input window, press Ctrl-F5 or Ctrl-R or the Refresh button in your browser. The topic has not been updated for a long time and has been marked as archived. Adding messages is not possible. But you can create a new thread and they will definitely answer you! More than 2000 people visit the Magic Forum every hour.

Processing of customer-supplied materials in 1C accounting 8.3 (8.2)

The tabular part indicates that they should go to account 10.07 “Materials in processing”. Now we will make sure of this. Click the “Pass” button, then the button.
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Yes that's right. The materials were moved to the account 10.07. Now all that remains is to physically ship the materials and wait for the contractor to make finished products from them.

Receipt from processing We will issue a document in 1C 8.3 for the return of materials from processing.

8.x transfer of customer-supplied raw materials to the subcontractor

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.

Attention

Let's try to systematize these actions and draw up tables of necessary documents. Raw materials supplied by the processor in 1C 8.3 No. Operation Document Transaction type of document Postings 11 Receipt of customer-supplied materials “Receipts (Acts, invoices)” (in the old version “Receipt of goods, services”) “Materials for processing” Dt 003.01 Kt - 22 Transfer of customer-supplied raw materials to production “Requirement” - invoice" Dt 003.02 Kt003.01 33 Transfer of customer-supplied raw materials to production "Production report for the shift" Dt 20.02 Kt20.01 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.

BP "double tolling" scheme

Return of unused goods On the “Returned materials” tab, click on the “Fill in” button and there are only two items:

“By residues” - for all residues being processed;
“According to specification” - balances according to this specification.

It turned out like this: Let’s run the document and see the movements. 1C will generate the following transactions for the production of products from customer-supplied raw materials: Everything worked out. In the first line we see that on account 43 in the “Main” warehouse we have 5 ready-made lamps, the remaining materials of 5 pieces (as indicated in the specification) were written off to account 20.01, in the last line we get back our 3 LEDs on 41 check.
Unfortunately, we are physically unable to provide free consultations to everyone, but our team will be happy to provide services for the implementation and maintenance of 1C.

Transfer of construction materials to a subcontractor

Info

We will indicate its specification in each line with the finished product. Thanks to this, we do not have to fill out the “Used Materials” tab manually.

We will not consider the “Services” tab; everything on it is the same as in the “Receipt of goods and services” document, except that, again, you need to indicate the cost account. So we moved smoothly to the expense account. Let's go to the "Cost Account" tab.

This is where he dug in. For me it defaulted to 20.01. If the field is empty, please indicate the one you need. Fill in the details “Cost division” and “And item group”.

This is necessary for analytical accounting. “Used materials” tab. Here we click the “Fill” button and select “According to specification”.

Hurray, everything was filled out correctly for me: Oddly enough, everything is on this tab. Let's move on to "Returned Materials".

Processing customer-supplied materials in 1s 8.3 step by step

Materials received for processing are recorded on an off-balance sheet account. In 1C 8.3, the receipt of customer-supplied materials is formalized:

From the Purchases section with the document Receipts (acts, invoices):

the type of operation is established Materials for processing:

or from the section Production - Processing - Receipt for processing, the type of operation is determined automatically:

Fill out the document:

We select the counterparty with whom the processing agreement has been signed;
Add or select the appropriate nomenclature:

Posting the document Receipts for processing in 1C 8.3 will allow you to take into account non-owned goods on an off-balance sheet account: How to register the transfer for processing and receipt of raw materials from processing in our article.
Step 2.

Accounting info

Let me remind you that finished products are accounted for in account 43. Another feature on this tab is the “Planned Amount” column.
Since at this stage we often cannot accurately indicate the cost of production, we indicate it here manually as planned. In this document, we will be able to accurately calculate only direct material costs - these are the materials that make up our product.

Plus some services, again, related to the direct production of this batch. We will be able to finally calculate the cost only at the end of the month, taking into account the rental of equipment (for example, a car that transported materials), workers’ salaries for the month, electricity, heating, and so on.

Transfer customer-supplied raw materials for processing in 1s 8.1

This document is similar, at first glance, to the goods receipt document, but it performs several more functions:

firstly, we must write off the materials from which the contractor made our products;
secondly, we may incur additional costs associated with, for example, the delivery of materials. These costs should be reflected in the cost of finished products;
thirdly, there may be leftover materials that the contractor returns to us, and we must capitalize them;
Well, in the end, as a result of all these operations, we should have finished products in the warehouse.

Let's start drawing up the document. Similar to the first one, we will fill in the organization, warehouse and counterparty with the contract. The tabular part in this document is more varied, so let’s look at it in more detail, by tab.
In this article, we will look at step-by-step instructions for accounting in 1C 8.3 (8.2) raw materials supplied to our processor (third-party organization) for the production of finished products. In addition, we will briefly touch on the issue of returning unused material (raw materials). For convenience, at this stage of the article, make the receipt of materials into the warehouse so that you can further consider operations on the topic. I already have materials in my database that I will work with. In the program you can often find moments when raw materials are called materials, and materials are called raw materials. For convenience, I will use the term “materials” throughout this article. And we will assume that materials are accounted for on account 10.
Ranger_83 8 — 04/26/13 — 11:11 (0) what do you mean it doesn’t work? mikhailovaew 9 - 04/26/13 - 11:13 (8) and you try - it stupidly won’t let you do it if an off-balance sheet accounting account is specified Ranger_83 10 - 04/26/13 - 11:14 (9) for some reason it works for me... Ranger_83 11 - 04/26/13 — 11:22 gives wiring Kt 003.01 mikhailovaew 12 — 04/26/13 — 11:22 Oh. maybe we’re doing something wrong? Let’s get together. Here we do “receipt of goods, services” with the operation “for processing”, we set the account to 003.01. Then we do “Transfer to processing”, accounting account 003.01, with any account of the transfer it swears and does not post. How about you? Ranger_83 13 — 04/26/13 — 11:23 (12) exactly like that Ranger_83 14 — 04/26/13 — 11:24 transfer of goods by document Transfer of goods with the form “transfer of raw materials for processing” mikhailovaew 15 — 04/26/13 — 11:24 (11 ) and which account is debited? We need to not only record the received raw materials, but also take into account that it was transferred to someone.
Briefly, the question is: can raw materials received for processing be given to another organization for processing? Accounting is maintained in BP 8.2. The organization receives materials from the customer and records them on account 003.

They partially process the materials themselves, and partially hand them over to a subcontractor. The program does not allow you to create a document “Transfer for processing” for materials accepted for processing.

Is it possible to take into account the transfer of customer-supplied raw materials to a subcontractor? Advertising space is empty shuhard 1 - 04/26/13 - 10:48 (0) in the standard - no mikhailovaew 2 - 04/26/13 - 10:54 (1) Maybe there are some workarounds? we need to somehow take these unfortunate materials into account... shuhard 3 - 04/26/13 - 10:55 (2) rasp mikhailovaew 4 - 04/26/13 - 10:58 Does anyone have live experience on the topic? We are not the only ones who are so unique! mehfk 5 - 04/26/13 - 11:01 (4) If you have experience, you need to redo it.

Transfer of materials for processing in 1C Accounting To create a document “Transfer of materials for processing” in 1C, you need to use the “Production” menu item to find the section “Transfer for processing” and select the appropriate subsection. In the window with a list of documents, click the “Create” button.

The window for creating the document “Transfer of goods (materials) for processing” will open. Let's start filling out the document. First, let's fill in the top part (the header). We will indicate the organization, warehouse and counterparty with the contract. This data is enough to understand from whom and to whom materials are transferred. In the tabular section, use the “Selection” button and select materials to transfer. Here is an example of a completed document: As you can see, one of the goods is accounted for in my account 41.01. In this case it doesn't matter to us. What is more important is which accounts our materials will go to.

This material will discuss the issues of accounting for the production of products from customer-supplied raw materials in the 1C: Accounting 8.3 program. Let's start with the accounting features of such operations, and then consider the step-by-step procedure for reflecting documents for accounting for customer-supplied raw materials from both parties to the transaction - the Provider and the Processor.

Basis of the accounting process:

The provider organization (Customer) transfers its raw materials to the Contractor for processing materials into finished products;
Raw materials continue to be listed on Davalets’s balance sheet, only allocated to a separate subaccount of account 10;
The processor records the received materials in an off-balance sheet account. In the VAT registers, information about the received raw materials is not reflected;
Upon completion of the work, the Contractor transfers to the Customer the finished product, a certificate of completion of processing work, as well as a report on the raw materials used, and returns the unused balance of materials. Since the Contractor's revenue is precisely the services for processing customer-supplied raw materials, the amount for services performed is the basis for calculating VAT (for enterprises in the general regime);
The supplier receives the finished products, writes off the used materials as expenses, and the remaining unused materials are returned back to the main materials account, which is reflected in the postings.
The Customer also pays the Contractor the cost of processing work.

It is worth paying attention to the fact that there are no special invoice forms for customer-supplied raw materials. But, since this is a special type of transaction in terms of reflecting materials on the balance sheet, all acceptance and transfer documents for raw materials and finished products must indicate that this is a transaction with raw materials supplied by customer. This position is mandatory for both parties to the transaction, therefore, having once announced this rule, we will not return to it in the future.

Accounting for customer-supplied materials in 1C will be shown based on the following example: The supplier orders the Processor to produce sponge cakes from his raw materials. The specification for 1 cake is as follows: 6 eggs, 0.2 kg of sugar, 0.2 kg of flour. The processor must produce 130 cakes.

The vendor must transfer products in at least the following quantities:

You need 0.2 kg of sugar and flour x 130 products = 26 kg, but there is no such packaging in the warehouse, so 50 kg bags are sent. The processor will then return the remainder of the unused products.

We will adjust the data based on the cost of raw materials:

Eggs 780 pcs x 5 rub. = 3900 rub.

Sugar 50 kg x 30 rub. = 1500 rub.

Flour 50 kg x 25 rub. = 1250 rub.

In total, we transfer materials in the amount of 6,650 rubles. (3900 + 1500 + 1250)

The cost of services from the Processor for creating 1 biscuit is 118 rubles. (including VAT 18 rubles).

The total amount of work will be 130 pieces. x 118 rub. = 15340 rub. (including VAT RUB 2,340).

The amount of processing costs excluding VAT is 13,000 rubles.

For the Processor, the cost of producing one unit of product is 70 rubles.

At the time of receipt of the finished product from Davalets, we do not know the exact amount of all costs, we receive it at the planned cost of 300 rubles.

The actual cost per unit of production for educational purposes is (5330 + 13000)/130 pcs. = 18330/130=141 rub. The difference will be reflected in adjusting entries at the close of the month.

Now we will show the carrying out of operations with customer-supplied raw materials in “1C: Accounting 8.3” separately from the Provider and the Raw Materials Processor.

Accounting for raw materials supplied by the customer in 1C

We go to “Production-Transfer for Processing”, and then we work with two documents, the names of which speak for themselves:

When filling out the tabular part, you can use the option of filling according to the specification*, if it has been previously created.

*You can read more about creating a specification in our other article.

The table part can be filled out manually by clicking the “Add” button. To control the amount of leftovers, use the “Selection” button.

Let's look at the wiring. The materials remained on the balance sheet of the seller, only the subaccount number of account 10 was changed.

There are several printing forms available by pressing the “Print” button, but M-15 is usually used.

After completing the processing cycle and receiving the finished product from the contractor, we fill out a document for its receipt. It contains several tabs. Products to account 43 are supplied at planned prices. At the end of the month there will be a recalculation to the actual cost.

In our example, unused flour and sugar are returned; this data can be entered manually or using the “Fill” button.

Let's see how account 10.7 closed at the end of the month. Please note that accounting on this account is carried out first by counterparties, and then by item.

It happens that the transfer of customer-supplied raw materials for processing leads to the crediting of not only finished products, but also materials or semi-finished products for further processing.

Let's complicate our example. Under the new condition, we will receive products from the processor according to the table:

In order for accounting accounts to be entered automatically, you should create different types of items, in our example these are “Products”, “Semi-finished products (materials)” and “Semi-finished products of own production”.

And a little about additional settings in 1C when working with nomenclature. If suddenly you are not satisfied with the postings that are entered automatically (for example, account 41 instead of 43), look at the “Item Accounting Accounts” setting.

Menu path: Directories => Products and services => Nomenclature

Initially, the setting for postings is made by item types. But the user can make more fine-grained settings by specifying an organization, a specific item, a warehouse, or a warehouse type as parameters. Types of item groups are also not closed and it is possible to add new item types.

Accounting for raw materials supplied by the processor

Processing of customer-supplied raw materials by the contractor is reflected in the “Production” menu section. First, we fill out a document for the receipt of materials for processing, and then successively a block of production documents.

The last stage is to fill out the rest of the documents from the “Recycling” block in random order.

The processor must post the received raw materials to off-balance sheet account 003.01.

If an invoice for payment has previously been entered into the program, you can facilitate manual entry by filling out a document based on the invoice.

In the meantime, we will show the production of products from customer-supplied raw materials, which is reflected in account 20.02 at the planned cost.

Traditionally, document postings:

We deliver the finished products to the Customer. This document does not generate transactions or registers; its printed form is important to us.

Now you should reflect the sale of the transaction. The document “Sales of processing services” can be created on the basis of a Request-invoice or a Production Report for a shift. If we create from a Requirement, the “Customer Materials” tab will be automatically filled in, as in our case. It can also be filled out according to specifications or account balances 003.02.

If you create a document based on the Production Report, the “Products” tab will be automatically filled in. In our case, we will fill it out in an already created document.

Please note that in the “Price” field we indicate the cost of processing services for the Customer. In the “Planned price” field we indicate the planned cost of work. Since the document has an extensive field of values, in the figure the same position is shown in two lines to show all the fields.

All that remains is to return the unspent balances to the Customer. In order not to fill in all the items manually, you can use the “Fill” button, enter the receipt document data, and then adjust the quantity.

For account 003.02 it is similar. We considered the issue of the order in which schemes with customer-supplied raw materials are reflected in 1C: Accounting 8.3. In conclusion, I would like to note that in terms of the legislative framework, there are no separate laws regulating such operations. A little about the specifics under consideration is said in the order of the Ministry of Finance 119n dated December 28, 2001 (methodology of instructions for accounting of inventories), where subsections 156-157 and 159 are devoted to customer-supplied raw materials. For the rest, we are guided by the already familiar civil and tax codes, as well as PBU.

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 Dawn organization applies the general taxation regime - the accrual method and Accounting Regulations (PBU) 18/02 “Calculation of corporate income tax”, and 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. for a 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 part 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 the 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 customer counterparty 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 Change in reflection of fixed assets depreciation. 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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Consultations on working with the 1C program

The service is open specifically for clients working with the 1C program of various configurations or who are under information and technical support (ITS). Ask your question and we will be happy to answer it! A prerequisite for obtaining consultation is the presence of a valid ITS Prof. agreement. The exception is the Basic versions of PP 1C (version 8). For them, a contract is not necessary.

In this article, we will look at step-by-step instructions for accounting in 1C 8.3 (8.2) raw materials supplied to our processor (third-party organization) for. In addition, we will briefly touch on the issue of returning unused material (raw materials).

For convenience, make articles at this stage so that you can further consider operations on the topic. I already have materials in my database that I will work with.

In the program you can often find moments when raw materials are called materials, and materials are called raw materials. For convenience, I will use the term “materials” throughout this article. And we will mean that .

To create a document “” in 1C, you need to use the “Production” menu item to find the “Transfer for Processing” section and select the appropriate subsection.

In the window with a list of documents, click the “Create” button. The window for creating the document “Transfer of goods (materials) for processing” will open.

Let's start filling out the document. First, let's fill in the top part (the header). We will indicate the organization, warehouse and counterparty with the contract. This data is enough to understand from whom and to whom materials are transferred.

In the tabular section, use the “Selection” button and select materials to transfer. Here is an example of a completed document:

As you can see, one of the goods is accounted for in my account 41.01. In this case it doesn't matter to us. What is more important is which accounts our materials will go to. The tabular part indicates that they should go to account 10.07 “Materials in processing”. Now we will make sure of this. Click the “Pass” button, then the button. A window with postings will open (if they are formed at all, this happens):

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Yes that's right. The materials were moved to the account 10.07. Now all that remains is to physically ship the materials and wait for the contractor to make finished products from them.

Receipt from processing

We will issue a document in 1C 8.3 for the return of materials from recycling. This document is similar, at first glance, to the goods receipt document, but it performs several more functions:

firstly, we must write off the materials from which the contractor made our products;
secondly, we may incur additional costs associated with, for example, the delivery of materials. These costs should be reflected in the cost of finished products;
thirdly, there may be leftover materials that the contractor returns to us, and we must capitalize them;
Well, in the end, as a result of all these operations, we should have finished products in the warehouse.

Let's start drawing up the document. Similar to the first one, we will fill in the organization, warehouse and counterparty with the contract.

The tabular part in this document is more varied, so let’s look at it in more detail, by tab. I will provide you with an already completed document as an example, and then we will carefully consider it:

First tab: Products. Here we select the product that ultimately came to us.

Let me remind you that finished products are accounted for in account 43. Another feature on this tab is the “Planned Amount” column. Since at this stage we often cannot accurately indicate the cost of production, we indicate it here manually as planned. In this document, we will be able to accurately calculate only direct material costs - these are the materials that make up our product. Plus some services, again, related to the direct production of this batch.

We will be able to finally calculate the cost only at the end of the month, taking into account the rental of equipment (for example, a car that transported materials), workers’ salaries for the month, electricity, heating, and so on.

We will indicate its specification in each line with the finished product. Thanks to this, we do not have to fill out the “Used Materials” tab manually.

We will not consider the “Services” tab; everything on it is the same as in the ““ document, except that, again, you need to indicate the cost account.

So we moved smoothly to the expense account. Let's go to the "Cost Account" tab. This is where he dug in. For me it defaulted to 20.01. If the field is empty, please indicate the one you need. Fill in the details “Cost division” and “And item group”. This is necessary for analytical accounting.

“Used materials” tab. Here we click the “Fill” button and select “According to specification”. Hurray, everything was filled out correctly for me:

Oddly enough, that's all on this tab. Let's move on to "Returned Materials".

Return of unused goods

Production accounting at the dealer consists of two operations:

transfer of raw materials to the processor,
registration of receipt of products from the processor and processing services.

To perform the first operation, let's create a document Transfer of raw materials for processing:

In the list that opens, click create. Fill out the header and tabular part of the document:

In our example, sand and cement will be transferred to the seller, and bricks will be capitalized as products.

In the tabular part of the document, you need to select as the transfer account 10.07 (in this account, the item will be taken into account not by warehouses, but by counterparties).

Let's go through the document and look at the postings:

From the document, if necessary, you can print the following printed forms:

Now we will reflect the receipt of products and register the services of the processor. To do this, let's enter a document Receipt from processing:

The header of the document is filled out as standard.

On the first tab, we indicate information about the received products, enter the planned price (for substitution in transactions). Select an account 43 :

On the second tab Services We register the receipt of processing services:

On the third tab Cost accounts select cost attribution analytics. To prevent this amount from being mixed with the production of other products, we will create a new product group Brick production and select it in the document.

On the bookmark Used materials it is necessary to select those materials that the processor used in the production process. The command bar has auto-fill buttons By balances And According to specification.

If after the release of the product the processor still has unused materials, then the fact of their return can be reflected on the tab Returned materials.

Let's go through the document and look at the postings: