In ERP field Cost (reg.) accumulation register Cost of goods falls into the item write-off posting, that is, for example, Kt41. Why Cost (ex.) + Additional expenses does not match Cost (reg.) for the FIFO (weighted valuation) method of calculating the cost of goods?
The releases under consideration are ERP 2.2.2.208, UT 11.3.2.207, the calculation of the cost of goods in both configurations is the same (there is no product release in UT), batch accounting version 2.1 ( Constants.PartitionVersion22 = False).
Let's consider the simplest turnover and calculation of the cost of goods using the FIFO (weighted valuation) method, the documents involved: Receipt of goods and services (RPiS), Receipt of services and other assets (RPiPA), Sales of goods and services (RTiS). That is, we receive the goods, distribute some additional items onto the receipt document. expenses, say, delivery services and are written off through sales. The product has no initial balance. By “product” we mean Analytics for inventory accounting. It is clear that this is not the only aspect of cost calculation, but the others are not required for the example under consideration.
Consignments of goods of organizations:
Registrar | date | Quantity | Cost without VAT (ex.) | Cost without VAT (reg.) | The consignment |
PTiU 000001 | 11.01.2017 | 10,000 | 150,00 | 150,00 | |
PTiU 000002 | 14.01.2017 | 10,000 | 130,00 | 130,00 | |
RTiU 000001 | 14.01.2017 | -1,000 | -15,00 | -15,00 | PTiU 000001 |
balances at the end of the month 01.2017 | 19,000 | 265,00 | 265,00 | ||
PTiU 000003 | 01.02.2017 | 10,000 | 160,00 | 160,00 | |
PTiU 000004 | 05.02.2017 | 10,000 | 140,00 | 140,00 | |
RTiU 000002 | 07.02.2017 | -1,000 | -15,00 | -15,00 | PTiU 000001 |
RTiU 000003 | 08.02.2017 | -8,000 | -120,00 | -120,00 | PTiU 000001 |
RTiU 000003 | 08.02.2017 | -2,000 | -26,00 | -26,00 | PTiU 000002 |
RTiU 000004 | 09.02.2017 | -8,000 | -104,00 | -104,00 | PTiU 000002 |
RTiU 000004 | 09.02.2017 | -2,000 | -32,00 | -32,00 | PTiU 000003 |
balances at the end of the month 02.2017 | 18,000 | 268,00 | 268,00 |
Movements in the accumulation register Cost of goods batches
Registrar | Period | cost without VAT | Regular cost | Quantity | The consignment |
PUiPA 000001 | 13.01.2017 | 50,00 | 50,00 | 10,000 | PTiU 000001 |
RTiU 000001 | 14.01.2017 | -5,00 | -5,00 | -1,000 | PTiU 000001 |
45,00 | 45,00 | 9,000 | |||
PUiPA 000002 | 03.02.2017 | 60,00 | 60,00 | 10,000 | PTiU 000003 |
PUiPA 000003 | 06.02.2017 | 45,00 | 45,00 | 10,000 | PTiU 000004 |
RTiU 000002 | 07.02.2017 | -5,00 | -5,00 | -1,000 | PTiU 000001 |
RTiU 000003 | 08.02.2017 | -40,00 | -40,00 | -8,000 | PTiU 000001 |
RTiU 000004 | 09.02.2017 | -12,00 | -12,00 | -2,000 | PTiU 000003 |
93,00 | 93,00 | 18,000 |
Movements in the accumulation register Cost of goods, together with data from the register of consignments of goods and additional consignments. expenses in columns (ex.)
Registrar | Period | Quantity | Cost without VAT (ex.) | cost without VAT |
Add. expenses excluding VAT (ex.) |
Add. expenses excluding VAT | Cost (reg.) |
PTiU 000001 | 11.01.2017 | 10,000 | 150,00 | 150,00 | 0 | 150,00 | |
PUiPA 000001 (PTiU 000001) | 13.01.2017 | 0 | 0 | 50,00 | 50,00 | 50,00 | |
PTiU 000002 | 14.01.2017 | 10,000 | 130,00 | 130,00 | 0 | 130,00 | |
RTiU 000001 | 14.01.2017 | -1,000 | -15,00 | -15,00 | -5,00 | -2,50 | -17,50 |
Balance at the end of the month 01/2017 | 19,000 | 265,00 | 265,00 | 45,00 | 47,50 | 312,50 | |
PTiU 000003 | 01.02.2017 | 10,000 | 160,00 | 160,00 | 0 | 160,00 | |
PUiPA 000002 (PTiU 000003) | 03.02.2017 | 0 | 0 | 60,00 | 60,00 | 60,00 | |
PTiU 000004 | 05.02.2017 | 10,000 | 140,00 | 140,00 | 0 | 140,00 | |
PUiPA 000003 (PTiU 000004) | 06.02.2017 | 0 | 0 | 45,00 | 45,00 | 45,00 | |
RTiU 000002 | 07.02.2017 | -1,000 | -15,00 | -14,14 | -5,00 | -3,91 | -19,10 |
RTiU 000003 | 08.02.2017 | -10,000 | -146,00 | -141,43 | -40,00 | -39,10 | -190,97 |
RTiU 000004 | 09.02.2017 | -10,000 | -136,00 | -141,43 | -12,00 | -39,10 | -190,97 |
Balance at the end of the month 02.2017 | 18,000 | 268,00 | 268,00 | 93,00 | 70,39 | 316,46 |
In the first month, due to absence initial balance, there is no difference between managerial and regulated cost calculation. It is worth noting that additional expenses when calculating the cost were distributed among both receipts, although additional. expenses were allocated only to the first. According to party accounting, we have an additional write-off. expenses for 5 rubles, and in cost 2.50
Let's consider the calculation taking into account the opening balance in the second month. The cost of a unit of goods according to management accounting is calculated using a well-known formula: it is necessary to add up the costs of written-off lots and divide by the total number of write-offs (hereinafter it is assumed that receipts and write-offs occur during the month in question). The opening balance is considered as one batch. That is, (15 + 146 + 136) / (1 + 10 + 10) ~ 14.14 All units of the product are written off at this price. Where did 15, 146 and 136 come from, see register movements Consignments of goods of organizations, you need to add up the write-off costs by registrars.
The opening balance is 19 units. If a smaller or equal quantity had been written off during the second month, the unit cost would have been 265/19 ~ 13.95 (the opening balance is one batch for costing purposes).
Additional write-off cost expenses per unit of goods according to management accounting is the sum of the balance and all additional receipts. expenses divided by the sum of the amount of balance and the number of goods received. That is, (47.50 + 60 + 45) / (19 + 10 + 10) ~ 3.91
Cost (reg.) is calculated from two parts: in fact, part of the cost according to regulated accounting and additional. expenses. Part of the product cost is calculated as the amount of the incoming balance Cost (reg.) and receipts by batches minus the value of the balance by batches, divided by the total write-off amount. That is (312.50 + 160 + 140 - 268) / (1 + 10 + 10) ~ 16.405 Add. expenses for calculating Cost (reg.) are the amount of additional receipts. expenses divided by the sum of the amount of balance and the total amount of receipts - that is, without the incoming balance for additional. expenses, it is already contained in the incoming balance of reg. cost. That is, (60 + 45) / (19 + 10 + 10) ~ 2.692 Together these two numbers make up the cost of writing off a unit of goods according to regulated accounting: 16.405 + 2.692 ~ 19.10
The method of calculating the write-off amount for regulated accounting also corresponds to management accounting. That is, this is not a calculation of the amount of write-off of batches according to FIFO, but the difference between the balance and receipts and the amount of unspent batches. Thus, the balance at the beginning of the month is first calculated, then all receipts are added. After this, the amount for the remaining batches is calculated. This amount is deducted from the balance and receipts.
The algorithm for calculating the amount for the remaining batches for management accounting is in the procedure of the general module Calculation of Cost. Prepare Data for Calculation of Cost by FIFO, for regulated - Prepare Data for Calculation of CostReglAccording to FIFO. Both procedures feature an exquisite block
Not yet Request.Execute().Empty() Loop // The maximum number of request executions - the maximum number of goods arriving at the warehouse. EndCycle;
which iteratively rises from the last to the first batch. That is, in order to get 268 rubles of balance, at the first step it is determined that the batch PTiU 0000004 (140 rubles) is unspent, at the second - that from the batch PTiU 000003 160 / 10 * 8 = 128 rubles are unspent. Together this is 268 rubles.
In the case of calculations according to regulated accounting of iterations, 4 are performed - additional receipts are also included. expenses. However, the write-off amount is additional. costs per unit of goods are already known at the beginning of this algorithm and are simply copied at each step.
It is necessary to maintain warehouse records in order to control the movement and safety of stored objects. There are two accounting methods: varietal and batch. Let's take a closer look at the second method.
Batch accounting is product accounting in which each batch is taken into account. A product label is attached to each batch. Subsequently, the corresponding numbers are entered into the consumable papers. Product labels must contain document numbers, as well as the number of products sold.
A separate analytical account is created for each batch. It is needed to make movement records. Every month, based on the established analytical accounting, a turnover sheet is formed. It contains the batch number for each product group, as well as the amount and number of containers for each of them.
Methods of accounting are specified in the Methodological Instructions approved by Order of the Ministry of Finance No. 119n dated December 28, 2001. In essence, the only difference between the varietal method and the batch method is accounting for each batch of products.
A batch is a homogeneous product that came from one supplier. The goods can be delivered on the basis of one or several documents. However, these conditions must be met:
The method under consideration is relevant for both accounting and warehouses. Here are its main features:
Accounting rules not specified in laws can be formulated independently. For this purpose, the relevant provisions are specified in regulations.
IMPORTANT! After the entire batch has been eliminated, the card is closed. Then an act of depletion of reserves is drawn up. All related documents are sent to the accounting department.
Batch accounting is divided into these types:
The FIFO method is the most common. His main feature– write-off of batches in accordance with the posting procedure. Under FIFO, you can enter information retroactively.
LIFO assumes priority write-off of lots that were capitalized later. This is a favorable method within the framework of inflation. This is due to the fact that if the purchase price increases, it is possible to reduce the markup, profit and VAT.
However, it is not possible to enter information retroactively in this case.
If you choose the manual method, you need to consider the following disadvantages:
Due to all the disadvantages of the manual system, the automated system is the most common.
Let's consider all the tasks of the above method:
This is an incomplete list of tasks facing batch accounting.
Let's consider cases in which batch accounting should be used:
Batch accounting is not suitable when selling unique products. For example, an organization sells cars. In this case, the varietal method is chosen. This is due to the fact that when selling such goods, only one document is drawn up - the receipt and expense document.
For batch accounting, you need to build an appropriate algorithm. It is formed based on accounting tasks and the characteristics of the organization’s activities. The algorithm can be either simple or complex. As a rule, it is compiled by the company representatives themselves. However, you can also use the algorithm that is given on the Internet. The method can be organized along these lines:
When organizing accounting, you need to choose what exactly is its object: the product itself or its delivery. A combined option is possible.
Let's look at the main advantages of the batch method:
Batch accounting is used in most cases by food manufacturing enterprises. However, this method is not without its disadvantages:
IMPORTANT! The selected accounting method must be specified in the accounting policy.
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Goods accounting is an integral element of an organization’s activities. Depending on the specifics of this activity, as well as the nature of the goods, various accounting methods are used. In this article we will look at batch accounting.
Guidelines, approved. The Ministry of Finance of Russia on December 28, 2001, in Order No. 119n, distinguishes two methods of accounting for goods:
The varietal method involves recording goods on grading cards, which reflect the availability of goods and their movement (income and expenditure).
Accounting using the batch method is carried out in the same way as using the varietal method, but for each batch of goods separately. In this case, a batch is homogeneous goods received from one supplier according to one document or according to several documents, but simultaneously, as well as goods received from one supplier by one type of transport.
This accounting method should be used both in accounting and in the warehouse.
Features of this accounting method:
1. Accounting for goods is carried out on batch cards - special cards on which the facts of receipt and consumption of goods from one batch are recorded.
The form of the party card has the number MX-10 and is approved by Resolution of the State Statistics Committee of the Russian Federation dated 08/09/1999 N 66.
This document is drawn up in two copies by the financially responsible person. The card is registered and assigned a batch number. The card indicates the details of the sender and recipient, the goods acceptance certificate, as well as the characteristics of the goods. One copy of the document remains in the warehouse for the purpose of warehouse accounting of goods, and the second is sent to the accounting department.
In case of issue of goods, the batch card indicates the date of issue, details of the expenditure document, and the quantity of goods issued. After the batch is completely consumed, authorized persons confirm this fact with their signatures on the batch card, which is then transferred to the accounting department.
2. A batch of goods is placed in a warehouse separately from other goods.
3. The primary documents for the release of goods indicate the number of the batch card.
4. Turnover statements for goods of one batch are compiled separately from other goods.
5. In case of complete disposal of a batch from the warehouse or insignificant balances for this batch, an inventory is carried out.
The following types of batch accounting are distinguished:
1. FIFO and LIFO. Automatically write off batches of goods based on the date of receipt. With FIFO, batches with an earlier posting date are written off first. This allows you to enter information retroactively. With LIFO, write-offs are done in reverse order. This method is convenient for inflation; you can regulate markups and profits, as well as VAT. However, entering information retroactively is not so convenient here.
2. Manual. All write-offs are made by the user.
3. Combined. Allows you to manually make adjustments for automatic write-offs.
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In any organization conducting production, an integral part of the activity will be the accounting of available goods. Depending on the characteristics of the activity and the specifics of the product, various methods can be used to carry out accounting. In certain cases, batch accounting is used to help organize all available goods and related information about them.
The instructions suggest two options for keeping records - varietal and batch. The first of these methods, grading, involves the use of special cards, which reflect all the necessary information regarding the availability of goods and their movement.
The batch method uses cards similarly, but information is entered separately, directly for each batch of goods taken.
A batch is considered to be homogeneous goods received only from one specific supplier and passing through one established document, or through several, but with simultaneous receipt.
Also, goods that came from one supplier in one transport can be called a batch.
This method is suitable for use in accounting and can be used in a warehouse. It is distinguished by its characteristic features:
Batch accounting is divided into several varieties, which can be identified as branches of this method:
The use of party accounting gives the organization certain opportunities relating not only to internal regulations, but also to cooperation:
Batch accounting is a convenient way of systematization in certain cases, when such a method is consistent with the characteristics of sales and the product itself. In this situation, accounting will help organize information and, if necessary, quickly access it when this information is needed for any purpose.
Please select a piece of text and press Ctrl+Enter.
→ “Receipt from processing”
→ “Batch (manual accounting)”
→ “Movement of goods.”
A batch is a source of data about the document that formed the batch, a party to a transaction, an agreement, or the price of an item. The batch allows you to display the exact valuation of inventory and, during the write-off of batches, carry out the sequence of repayment of batches (initial by date of receipt, FIFO, average).
To redeem batches the following is carried out:
→ selection of stocks that match certain filters;
→ from those that are suitable, receipts written off by time are selected.
When selecting a batch, enterprises act as filters, since inventories belong to a specific enterprise. Redemption of lots occurs:
→ within the enterprise;
→ within the framework of an accounting account → inventory items of the same item can be accepted for accounting on different accounts (repayment occurs within the same account, for example, batches of small and medium-sized products are not mixed with the same inventory items, but products).
Analytical inventory accounting can be carried out in a configuration by item (inventory), warehouses and batches. The exceptions are production accounts 23 “Production” and 24 “Defects” (“Chart of Accounts”).
Chart of Accounts
To save data on inventory items, use the “Nomenclature” directory, and to record inventory disposals. You can see batch balances using the “Subconto Analysis” report (“Subconto Analysis”).
Subconto analysis
Other materials on the topic:
empty value , evaluation , receipt from processing , accounting chart of accounts, inventory accounting, subconto analysis, return of goods from the buyer, batch accounting,
Batch accounting is an accounting of goods, which is compiled separately for each batch of goods.
Its essence is that each batch of inventory receives a product label with a number. Next, batch numbers are entered into the consumable documents, and the batch label indicates the document numbers and the number of goods supplied.
It should be noted that for each batch of goods its own separate analytical account is maintained and the movement of the container is recorded in it. Every month, using this analytical account, a turnover sheet is compiled, which indicates the batch number for each group of goods, and also for each batch the amount and number of containers is indicated. This is the basic definition of batch accounting.
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It is also worth considering that batch accounting can be of the following types:
The FIFO and LIFO methods are automatic and work without a user using a program algorithm; they write off batches of goods according to the date of receipt of goods. The manual method requires the user to enter all charges. The combined accounting method allows you to make manual adjustments to automatic write-off methods.
The FIFO method is more popular; in it, batches of goods received earlier are written off first. This method allows you to enter information retroactively. The LIFO method writes off batches of goods in reverse, which is good during inflation, when the purchase price is constantly growing, you can underestimate the markup, profit and VAT. However, this method is not entirely suitable for entering information retroactively.
As for the tasks of batch accounting, the following can be distinguished:
It is also necessary to pay attention to the fact that when promptly entering information about a product, the write-off cost may change due to additional costs for the purchase of subsequent batches of goods. This suggests that batch accounting provides an estimated write-off value, which may be different at the end of the month. But this cost already allows accountants and managers to determine the costs and profits from the transaction and control the shelf life of the goods.
An important factor is that batch accounting is not relevant when selling unique goods, such as a car. Since when selling such a product, only one receipt and expense document is issued. But when selling goods that are sold en masse - food, medicine, parts, etc., batch accounting will be indispensable.
Enterprises with intensive trade, both retail and wholesale, cannot do without batch accounting, where there is no way to quickly find out the number of balances for the desired product.
Batch accounting is very important for organizations that sell goods with a short shelf life. It is in such cases that this accounting methodology allows you to track goods whose shelf life is ending and take appropriate measures to avoid financial losses.
Batch accounting is organized by constructing an algorithm. The algorithm is compiled depending on the task of batch accounting and the needs of the company. The complexity of the algorithm varies.
The online system for business automation Class365 allows you to simplify batch accounting. In the program you can easily maintain warehouse accounting, namely, carry out the following operations:
The functionality of the Class365 system allows you to place goods in a warehouse using address storage technology. The system independently takes into account product batches, shelf life, and warehouse fullness. When receiving goods, the warehouse worker either receives information about the storage location of the goods from the system, or independently determines the location for the goods.
These capabilities provide significant savings in companies' labor resources.
In addition to organizing warehouse work, the Class365 online program allows you to automate trade and financial accounting, work with clients (CRM), work with goods and orders in an online store.
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Basic principles of batch accounting in 1C
Batch accounting assumes that some reserve is received in the form of separate batches.
That is, this reserve is heterogeneous, but consists of different batches with different properties.
Therefore, when using a resource, specifying the resource is not enough; you also need to specify the batch of this resource.
The simplest example is the receipt of goods.
Each batch of the same product may differ in supplier, shelf life, purchase price, delivery costs, etc.
When spending a party resource, it is possible following models batch instructions:
Examples of batch accounting
Basic nuances of batch accounting.
Let us keep the register of batches in the following sections: Product, Batch = Quantity Amount
Let the remainder of this register contain the following batches:
Cognac PNK-01 10pcs 100r
Cognac PNK-02 50pcs 600 RUR
Cognac PNK-03 20pcs 260 RUR
Mineral water PNK-04 30pcs 600 RUR
Mineral water PNK-05 20pcs 500 RUR
The larger the document number, the later it was entered, the greater its date.
Let's consider writing off 40 positions of cognac and 30 positions of mineral water for different algorithms (FIFO, LIFO and average).
Write-off by FIFO
Cognac PNK-01 10pcs 100 (the whole batch is leaving)
Cognac PNK-02 30pcs 600/50*30=360
Mineral water PNK-04 30pcs 600 (the whole batch is leaving)
LIFO write-off
Cognac PNK-02 20pcs 600/50*20=240
Cognac PNK-03 20pcs 260 (the whole batch is leaving)
Mineral water PNK-04 10pcs 600/30*10=200
Mineral water PNK-05 20pcs 500 (the whole batch is leaving)
Write-off according to average
When writing off on average, a register of the same structure can be taken, only the Batch field is not filled in, so the balances of the goods will be collapsed:
Cognac 80pcs, (10*100)+(50*600)+(20*260)\80=452.5r
Mineral water 50pcs, (30*600)+(20*500)\50=440r
Accordingly, when writing off, a price will be taken equal to the amount of the product divided by its quantity
The secret of batch accounting
In fact, the batch register may have something like this structure:
Dimensions(Warehouse, Batch)=>Resources(Quantity).
In fact, if you keep a batch directory, you don’t need to store the amount in the batch register, because the batch cost and batch price will be stored in the batch directory. The algorithms are simplified, since all movements are carried out only in quantitative terms, the cost is added only at the stage of generating reports (it is taken from the batch directory).