Adjustment of item cost at the end of the month. "1C: Accounting": calculation of the actual cost of materials Adjustment of the write-off cost at the end of the month
This article starts a series of materials that will be devoted to operations "Closing of the month". When I first started learning software-based accounting 1C Enterprise Accounting This is the section that gave me the most trouble. This was due to the fact that I could not find detailed descriptions with examples of what each of the operations is and why it is done. Now that I have managed to figure out a lot in practice, I want to present to your attention my achievements.
In this article, we will consider one of the regulated month-end closing operations. This material is suitable for those who are just starting to study accounting and the mechanisms of operation of the 1C Enterprise Accounting software product. I will consider two simple examples, which will allow you to visually see how the cost of the item is adjusted.
Let me remind you that the site already has a number of articles that are devoted to the issue of closing the month in the 1C BUKH 3.0 program:
Why do you need to adjust the cost of the item
I’ll tell you a little about why the cost of the item is adjusted in general. If the “average cost” method is chosen to determine the valuation of goods when they are written off, then according to clause 18 RAS 5/01 The average cost should be determined by dividing the total cost of a product by its quantity. These indicators should be the sum of the cost and the amount of the balance. at the beginning of the month and incoming stocks within a month. Let me remind you that the choice of the write-off method is carried out in "Accounting policy" on the "Stocks" tab in the field "Method for estimating inventories (IPZ)".
This approach cannot be implemented in a situation where the write-off cost must be known at the time of write-off and the write-off data for the entire month is not known. Therefore, the average cost of goods is determined at the time of write-off, and not at the end of the month. At the end of the month, when all receipts and write-offs are known, the average cost is adjusted by a regulated operation "Adjustment of item cost".
I want to draw your attention to the fact that the screenshots of this article are presented from the program 1C Accounting edition 3.0 with new interface "Taxi», which became available starting since release 3.0.33. After updating the program to this release, it should offer you to switch to this interface, but you can switch to any interface yourself. In the "Administration" section in the "Program settings" item on the "Interface" tab.
Separately, I note that the functionality presented in this article is performed in the same way for any interface, and this mechanism is also valid for 1C Accounting Edition 2.0.
EXAMPLE 1
We will register the fact of receipt of goods using a document in the amount of 100 kg. at a price of 24 rubles. per kg. As a result, the program will generate the wiring:
- Write-off: 10 kg
Next, we will perform the receipt of the same goods as before, but at a different price of 30 rubles. per kg.. I want to note that the same element is selected in the "Nomenclature" reference book as in the first two operations. So, let's reflect the document "Receipt of goods and services" arrival of 20 units of material for a total amount of 600 rubles. 30 rub. per kg.. The document will generate postings of the following type: Dt 41.01 Ct 60.01 Amount 600
- Write-off: 10 kg.
Now, when there were two receipts of the same product at two different prices, we will write it off in the amount of 10 kg. using document "Write-off of goods" to account 94 "Shortages and losses from damage to valuables". So, at the time of decommissioning, we had 110 kg left. \u003d 100 - 10 + 20 goods in the amount of 2,760 rubles. \u003d 2,400 - 240 + 600. The average cost of 1 unit will be 25.09 rubles. = 2 760 / 110. Accordingly, 10 kg will be written off. material for a total cost of 250.91 rubles. When posting, the “Write-off of goods” document will generate the following posting:
Dt 94 Ct 41.01 Amount 250.91
At the end of the month, it is necessary to follow the regulated procedures "Closing of the month", which includes the procedure "Adjustment of item cost". To implement the adjustment, it is necessary to select the “Closing of the month” item in the “Operations” section of the program. This will open a specialized service program. Here you need to select the closing month, organization and either complete the closing of the month by clicking on the appropriate button, or perform only desired operations. Left click on the line "Adjustment of item cost" and click "Perform operation".
After that, the program will create a document "Closing the month" with the type "Adjustment of the cost of the item". Its postings can be viewed from the same service by left-clicking on the line "Adjustment of item cost". The wires will look like this: Dt 94 Ct 41.01 Amount 9.09
Adjustment Amount = Weighted Average - Total Write-off Amount
Weighted Average = TotalReceipt: TotalReceipt * TotalReceiptAmount = (2400 + 600):(100 + 20)*(10+10) = 500
Total Charged Amount = 240 + 250.91 = 490.91
Adjustment Amount = 500 - 490.91 = 9.09
EXAMPLE 2:
Let me give you another example a little more complicated.
- Receipt: 100 kg. 24 rubles / kg. = 2400
Wiring: Dt 41.01 Ct 60.01 Amount 2,400
- Write-off: 10 kg. to account 94
Wiring: Dt 94 Ct 41.01 Amount 240
- Delivery: 20 kg. 30 rubles / kg. = 600
Wiring: Dt 41.01 Ct 60.01 Amount 600
- Write-off: 10 kg. to account 94
Wiring: Dt 94 Ct 41.01 Amount 250.91
- Delivery: 10 kg. 35 rubles / kg. = 350
Unlike the first example, we will register another receipt of 10 kg. goods for 35 rubles. per kg.
Wiring: Dt 41.01 Ct 60.01 Amount 350
- Implementation: 20 pcs. (withdrawal to account 90.02.01)
Let's execute the document "Sale of goods and services" realization of 20 kg. goods. In this case, the goods will be debited from the credit of the account. 41.01 "Goods in warehouses" to the debit of the account. 20 kg. goods will be written off in the amount 519.83 = (Amount of Receipt - Amount of Withdrawal) / (Amount of Receipt - Amount of Withdrawal) * Amount of Withdrawal = (2400 - 240 + 600 - 250.91 + 350) / (100 - 10 + 20 - 10 + 10) * 20
Wiring: Dt 90.02.1 Ct 41.01 Amount 519.83
- Item cost adjustment:
Let's perform the operation "Adjustment of item cost" closing of the month. This will use two accounts. 90.02.1 "Cost of sales for activities with the main taxation system" And 94 "Shortages and losses from damage to valuables."
Wiring: Dt 94 Ct 41.01 Amount 24.47
Dt 90.02.1 Kt 41.01 Amount -4.44
Now I will decipher where the amounts for each of the presented transactions came from:
AccountAdjustmentAmount = AccountWeightedAverage -AccountDebitAmount
AccountWeighted Average = TotalAmount of Receipt: TotalAmount of Receipt * Amount ofDebitsAccount
1) For account 94:
Account Weighted Average94 = (2400 + 600 + 350):(100 + 20 + 10)*(10 + 10) = 515.38
Account Withdrawal Amount94 = 250.91 + 240 = 490.91
Account Adjustment Amount94 = 515.38 – 490.91 = 24.47
2) For account 91.02:
Account Weighted Average91.02 = (2400 + 600 + 350):(100 + 20 + 10)*(20) = 515.38
Account Withdrawal Amount91.02 = 519.83
Account Adjustment Amount91.02 = 515.38 – 519.83 = -4.44
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In the following materials, we will continue to consider month-end closing operations. To find out about new publications in time, you can. See you soon!
With the end of the month, the reporting period also comes to an end, that is, the accountant will have to sum up the interim results, evaluate the results of the work and analyze them. And for this, it is necessary to close the month, i.e., adjust the indicators on balance accounts, achieving the necessary reliability of accounting. One of the important operations at the end of the month is the adjustment of the cost of the item. Let us consider the main aspects of this operation, illustrating them with examples.
Adjustment of write-off cost at the end of the month
Adjustment (leveling) of the cost of the item is a routine process carried out to determine the reliable amount of the balance on material accounts. It makes it possible to equalize the cost of inventories sold during the month at the moving average price (that is, determined at the time of vacation) to the weighted average, i.e. calculated at the end of the period, when all cost indicators are known.
The need for this operation arises due to the impressive spread of purchase prices for homogeneous groups of goods. According to paragraph 16 of PBU 5/01 “Accounting for inventories”, the write-off of the cost of goods and materials in the accounting of an enterprise can be carried out at cost:
- units;
- middle;
- the first by the time of acquisition of the inventory (FIFO method).
The first method of writing off the cost, acceptable only in small firms with a minimum assortment of materials, is not subject to price equalization.
Estimation of goods and materials by average cost is carried out by groups of stocks by dividing the total cost by the number of units, consisting of the cost and the number of positions at the beginning of the month and received inventories for the month (]]> paragraph 18 PBU 5/01 ]]>). Those. the cost of product groups should be calculated for the whole month according to the formula:
CVD \u003d (C nm + C pm) / (K nm + K pm),
where C nm and K nm are the cost and quantity of goods and materials at the beginning of the month, and C pm and K pm are the cost and quantity of goods and materials received during the month.
As a rule, the sale of goods and materials is carried out within a month and the cost of inventories is written off at the moving average price, since the company has no way to determine the weighted average (it cannot be calculated without knowing the quantity and price in subsequent receipts of goods and materials).
Let's figure out how the cost of the item is adjusted at the end of the month in situations , when the cost of goods and materials is written off at the moving average price and using the FIFO method.
Example 1: Adjusting the cost of write-offs at the average price
The balance of one item of goods and materials as of 05/01/18 is 20 kg at 200 rubles. in the amount of 4000 rubles. Bought in May:
05/04/18 - 100 kg for 220 rubles. in the amount of 22,000 rubles;
05/08/18 - 30 kg for 200 rubles. for 6000 rubles;
05/15/18 - 50 kg for 250 rubles. for 12500 rubles.
The cost of sold goods and materials was written off at prices calculated on the date of sale:
Average cost at the date of sale |
Written off the register |
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(4000 + 22,000) / (20 + 100) = 216.67 rubles. |
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(4000 + 22 000 + 6000) / (20 + 100 +30) = 213,33 |
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(4000 + 22 000 + 6000 + 12 500) / (20 + 100 + 30 + 50) = 222,50 |
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The cost price is 222.50 rubles. is a weighted average, it equalizes the cost of previous sales, i.e., the write-off of 150 kg of goods should be adjusted for the price of 222.50 rubles. The cost of sales will be 33,375 rubles. (150 x 222.50), which is more than the amount reflected in the accounting of 31491.60 rubles. for 883.40 rubles. This figure is an adjustment to the write-off cost of goods and materials.
Wiring:
Operation |
Sum |
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05/04/18 - receipt of goods and materials |
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05/07/18 - write-off of the cost price (CC) for the sale |
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05/08/18 - receipt of goods and materials |
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05/10/18 - write-off of SS |
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05/15/18 - receipt of goods and materials |
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05/16/18 - write-off of SS |
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05/31/18 - adjustment |
In the above example, the cost price is leveled upwards; in practice, the average moving price exceeds the weighted average. In such cases, it is relevant to adjust the implementation downward. The postings here will be the same, but the clearing amount will be negative.
Example 2
The company purchased goods (there is no balance at the beginning of the month):
05/04/2018 - 20 units for 1500 rubles.
05/07/2018 - 30 units. 1000 rubles each
Implemented 05/05/2018 10 units. for 1500 rubles. The accountant will record:
Example 3: adjusting the cost of an item at the end of the month using the FIFO method
The write-off of the cost of goods and materials occurs in accordance with the chronology of their receipt. The company purchased goods and materials:
05/03/18 - 10 kg for 1000 rubles;
05/07/18 - 10 kg for 1400 rubles.
Implemented:
05/08/18 - 10 kg for 1000 rubles.
At the end of the month, the accountant will calculate the average price:
(10,000 + 14,000) / (10+10) = 1200 rubles. and correct the inventory write-off. Wiring:
Operation |
Sum |
||
Receipt of goods and materials: |
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05/08/18 - write-off of SS |
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SS adjustment ((1200 - 1000) x 10) |
We talked about the essence of the adjustment operation. In accounting programs, with appropriate settings, cost equalization occurs automatically.
In the configuration "Accounting", edition 4.4, the possibility of calculating the actual cost of materials is implemented, which includes two functions: the actual adjustment of the cost of materials in accounting and the write-off of permanent differences in the cost of materials. The methodologists of the 1C company spoke in more detail about these functions in one of the latest releases of the ITS disk.
Adjusting the actual cost of materials
The adjustment is made if the accounting policy of the organization provides for the write-off of materials based on the average monthly actual cost(weighted estimate), the calculation of which includes the quantity and cost of materials at the beginning of the month and all receipts for the month (reporting period).
Note that with such an accounting policy, the periodic constant "Option for using average estimates of the cost of materials" should have the value "Weighted estimate (based on the average monthly cost)" on the date of the document "Closing the month".
During the month, in expenditure documents, when writing off the cost of materials, a sliding estimate is used. At the same time, the average cost material assets is determined at the time of their vacation (that is, at the time of posting the expense document). If during the month there were purchases of materials at prices different from the average cost of the balances for the corresponding positions, then the rolling estimate when writing off gives slightly different results than the weighted one *.
Note:
* The terms "weighted estimate" and "rolling estimate" were introduced into practice by the Methodological Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.
Example.
Let on 05/01/2002 in the warehouse of Nasha Stroyka LLC there were 100 kg of nails in the amount of 2,400 rubles.
On May 4, 2003, 10 kg of nails were released. Their cost was 240 rubles. (2400:100x10). The balance in the warehouse after this operation is 90 kg in the amount of 2,160 rubles.
On May 13, 2003, 20 kg of nails were credited to the warehouse at a price of 30 rubles. for 1 kg, in the amount of 600 rubles. On May 20, 2003, 10 kg of nails were released, their cost at a sliding estimate will be (2,160+600):(90+20)x10=250.91 rubles.
Thus, a total of 20 kg of nails were written off in the amount of 490.91 rubles. (240+250.91).
With a weighted estimate, the cost of decommissioned nails will be (2,400+600):(100+20)x20=500 rubles.
The difference is small (500-240-250.91=9.09), but it exists. If the release of the first 10 kg of nails occurred after the receipt of the purchased batch at the warehouse, then the difference would be zero.
The procedure "Adjustment of the average cost of write-off of materials" makes additional entries in accounting so that the write-off is ultimately (for the month as a whole) made using the weighted average cost method.
The specific algorithm is as follows:
1. The average monthly cost is calculated for each material for each sub-account of account 10 (except for sub-account 10.7 "Materials transferred for processing" and sub-account 10.11 "Special equipment and special clothing in operation");
2. For each of the accounts (and the objects of analytical accounting for them, that is, the subconto), to which the material in question was written off, the adjustment amount is calculated: the difference between what should have been written off using the average monthly cost method (the product of the average monthly price of the material by its the amount written off within the framework of this correspondence of accounts), and the amount actually written off;
3. An entry is made for the amount of the adjustment.
Example (continued).
The adjustment in our case will be 9.09 rubles, as calculated above. If during the month both cases of material write-offs were reflected in the accounting for the debit of account 20 "Main production" for the same accounting object (for example, the construction of a fence) and the credit of account 10.1 "Raw materials and materials", then the following entry will be made during the adjustment :
Debit 20 Credit 10.1 - 9.09 rubles.
If the first write-off was made to account 20, and the second - to account 26 "General expenses" (for example, to repair the office premises), then the adjustment will be made as follows.
The average cost of 1 kg of nails per month will be 25 rubles.
Sub-accounts of account 10.11 "Special equipment and special clothing in operation" have special analytics (subaccount "Purpose of use", as well as "Employees" or "Subdivisions") and a special procedure for recording transactions, described in Guidelines accounting special tools, special devices, special equipment and special clothing, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n. Therefore, for these sub-accounts, the algorithm for adjusting the cost of materials is performed in a special way:
- the adjustment is made only for those objects of accounting, the cost of which is fully written off upon transfer to operation (for other objects, a special adjustment is not needed, since the gradual write-off of the cost of these objects begins only from the month following the month of transfer to operation, and the value of the assets will already be reflected including any adjustments).
- when executed, additional analytics are taken into account (that is, for each purpose of use, etc. separately).
Write-off of permanent differences in the cost of materials
If the organization applies the provisions of PBU 18/02 "Accounting for income tax settlements" (for the constant "PBU 18/02 applies" is set to "Yes"), then when performing this procedure, the calculation and write-off of permanent differences related to materials and accounted on the auxiliary off-balance account NPR "Permanent differences" (subaccount NPR.10).
Just as when adjusting the cost of materials, permanent differences are calculated and written off separately for the subaccounts of account 10.11 "Special equipment and special clothing in operation" (the differences are written off from the credit of the subaccount NPR.10.2) and separately for the remaining subaccounts of account 10 (from subaccount credit NPR.10.1).
Permanent differences are written off in proportion to the cost of the materials themselves used for certain purposes. The calculation is made in the following order:
1. The balance of material in quantitative terms at the beginning of the month is added to the quantity capitalized during the month (while returns to suppliers and internal transfers are deducted from the total quantity of materials received).
2. By dividing the sum of the permanent differences recorded in the CPD account by the total quantity of material (received in the previous paragraph), the average sum of the permanent differences per unit of material is obtained.
3. The amount of permanent differences debited to the corresponding sub-account of the CPD account is determined as the product of the sum of permanent differences per unit of material and the amount of material used for certain purposes.
The write-off of permanent differences is as follows.
Account to which the cost of materials is charged |
Sub-account of the NPR account to which permanent differences are written off |
10.11 "Special equipment and special clothing in use" (any sub-account) | NDP.10.2 |
Sub-accounts of account 10 "Materials", except for sub-account 10.11 | NDP.10.1 |
20 "Main production", type of item with the type "Service (UTII)" | Not specified, as differences are subject to write-off without further accounting |
44.1.2 "Distribution costs in organizations engaged in trading activities subject to UTII" | Not specified as differences are subject to write-off without further |
Sub-accounts of account 90 "Sales" not related to UTII (90.2.1, 90.7.1, 90.8.1), accounts 91.2 "Other expenses" and 99 "Profit and losses" " | NPR.99 |
Other accounts (23, 25, 29, 41, etc.) | The sub-account code of the NPR account is the same as the code of the account to which the cost of materials relates |
In conclusion, we note that in connection with the described function of writing off permanent differences, organizations that apply the rules of PBU 18/02 and that have permanent differences in the cost of materials must perform the procedure "Calculation (adjustment) of the actual cost of materials" even if the actual adjustment of the cost of materials in accounting is not required (a weighted estimate of the average cost of materials is used).
The document “Adjustment of the cost of write-off of goods” is intended for routine adjustment of the cost of write-off of goods for a month.
When posting the document, the cost movements are adjusted according to batch accounting for the month. Correction is needed for:
Calculation of the weighted average cost of writing off batches when using the method of assessing the inventory "By average";
Accounting for additional expenses for the purchase of goods capitalized after the write-off of goods;
Accounting for additional expenses for the purchase of goods credited before the receipt of goods by the documents "Custom customs declaration for import" and "Receipt of additional. expenses”, which do not specify the document of the batch. These documents can be posted without specifying the batch documents only for management accounting. Accordingly, when adjusting the cost of writing off goods, the distribution of pre-received additional costs for receipts of batches is carried out (only for management accounting).
Important! Correction of write-off cost is not supported for the document "Item kit," which components include the kit itself
Features of filling in the requisite "Organization" when conducting a document on management accounting
Starting from version 1.2.15, the "Organization" attribute when posting a document for managerial accounting obligatory for filling.
Filling in the “Organization” attribute and the number of required documents “Write-off cost adjustment” depend on the settings for the management batch accounting method specified for the enterprise organizations.
Organizations for which management batch accounting for the organization " not maintained».
For such organizations, the documents "Adjustment of the cost of writing off goods" should be entered not required
for the company as a whole».
You must enter one common the document "Correction of the cost of write-off of goods" and indicate in it any of such organizations
Organizations for which management batch accounting is maintained " by parent organization».
You must enter one document"Adjustment of the cost of write-off of goods" for each parent organization. In the "Organization" attribute, indicate any of the organizations belonging to this parent organization
Organizations for which management batch accounting is maintained "according to the current organization".
For each such organization, it is necessary to enter separate document "Adjustment of the cost of write-off of goods"
The settings for the methods of maintaining managerial batch accounting are performed in the form «
setting accounting parameters»
on the tab "Costs and costs"
This is necessary for the correct operation of the complex VAT accounting mechanism, if, for example, an enterprise has an export sale or a sale without VAT.
Important! When using the mode of advanced analytics of accounting and costs, the document "Adjustment of the cost of write-off of goods" is not required to be entered. Its functions are performed by the document "Calculation of the cost of production"
In the Directory of business transactions. 1C:Accounting added a practical article "Adjusting the cost of materials at the end of the month (average cost)", which considers an example where an organization writes off materials for production at an average moving cost. At the end of the month, the cost of written-off materials is adjusted to the weighted average.
Clause 16 PBU 5/01 "Accounting for inventories" (approved by order of the Ministry of Finance of the Russian Federation dated 09.06.2001 No. 44n) (hereinafter - PBU 5/01) determines that when release of materials(and other inventories) into the production of an enterprise for the purposes of accounting can write off their value in one of the following ways:
- at the cost of each unit;
- at an average cost;
- at the cost of the first acquisition of inventories (FIFO method).
Material evaluation at average cost occurs for each group (type) of stocks by dividing the total cost of the group (type) of stocks by their number, consisting, respectively, of the cost and the amount of the balance at the beginning of the month and the stocks received during this month (clause 18 PBU 5/01). In this case, the methods of average estimates of the actual cost of materials can be applied in the following ways:
- based on the average monthly actual cost ( weighted estimate), the calculation of which includes the quantity and cost of materials at the beginning of the month and all receipts for the month (reporting period);
- by determining the actual cost of the material at the time of its issue ( rolling estimate), while the calculation of the average estimate includes the quantity and cost of materials at the beginning of the month and all receipts until the moment of issue.
If in the program's accounting policy settings "1C: Accounting 8" Inventory valuation method "At average cost" is set, then the materials are written off to production at the average moving cost price. At the end of the month, the cost of written-off materials is adjusted to the weighted average.
In addition, in connection with the release of new releases, practical articles have been updated in the guide according to ed.
Routine operations for closing the month in the program "1C: Integrated Automation 8"
3.0 and ed. 2.0 "Accounting for fines (penalties) received under the contract (supplier's position)", "Registration of the incoming invoice (from the supplier)" and "Partial return of goods from the buyer".
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Closing operations of the reporting period
Adjustment of the average cost of write-off of materials
This procedure is necessary if the accounting policy of the organization provides for the write-off of materials based on the average monthly actual cost (weighted estimate), which includes the quantity and cost of materials at the beginning of the month and all receipts for the month (reporting period). During the month, in expenditure documents, when writing off the cost of materials, a sliding estimate is used. At the same time, the average cost of material assets is determined at the time of their release (that is, at the time of posting the expense document). If during the month there was a purchase of materials at prices different from the average cost of the balances for the corresponding positions, then the rolling estimate when writing off gives slightly different results than the weighted one.
Comment:
Terms "weighted estimate" And "rolling estimate" introduced into practice by the "Methodological guidelines for accounting of inventories", approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n.
Example.
Let on May 1, 2003
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in the warehouse of LLC "Our Organization" there were 100 kg. nails in the amount of 2400 rubles.
On May 4, 2003, 10 kg of nails were dispensed. Their cost was 240 rubles. (2400:100*10). The balance in the warehouse after this operation is 90 kg in the amount of 2160 rubles.
On May 13, 2003, 20 kg of nails were credited to the warehouse at a price of 30 rubles. for 1 kg, in the amount of 600 rubles.
05/20/2003, 10 kg of nails were released, their cost at a sliding estimate will be (2160 + 600): (90 + 20) * 10 = 250.91 rubles.
Thus, a total of 20 kg of nails were written off in the amount of 490.91 rubles. (240+250.91)
With a weighted estimate, the cost of decommissioned nails will be (2400 + 600). (100 + 20) * 20 = 500 rubles.
There is a difference between the two evaluation methods (500-240-250.91=9.09 rubles). If the release of the first 10 kg of nails occurred after the receipt of the purchased batch at the warehouse, then the difference would be zero.
The procedure makes additional entries in accounting in such a way that the write-off is ultimately (for the month as a whole) made using the weighted average cost method.
The specific algorithm is as follows:
- the average monthly cost is calculated for each material for each sub-account of account 10 (except for sub-account 10.7 "Materials transferred for processing");
- for each of the accounts (and the objects of analytical accounting for them, i.e. subconto), to which the material in question was written off, the amount of the adjustment is calculated. It is equal to the difference between what should have been written off under the average monthly cost method (the product of the average monthly price of the material and its quantity written off in this correspondence of accounts) and the amount actually written off;
- an entry is made for the amount of the adjustment.
Adjustment of the average cost of write-off of goods
The algorithm and purpose of this procedure in relation to account 41 "Goods" are similar to the algorithm and purpose of the procedure "Adjustment of the average cost of write-off of materials".
If an organization records goods in warehouses (account 41.1) at purchase cost, and in retail trade (account 41.2) at sales prices, then the procedure for adjusting the average cost of writing off goods can, in principle, be applied only in relation to writing off goods from the warehouse.
However, in addition to adjusting the data on the write-off of goods from the credit of account 41 "Goods", when performing this procedure, the average cost of writing off goods shipped (account 45) is also adjusted.
A feature of the algorithm for adjusting the average cost of goods shipped is that the calculation of the weighted average cost of a unit of goods in this case is carried out separately for each counterparty and contract.
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