"Accounting in construction organizations", 2012, N 2

In the general accounting system in construction, inventory accounting occupies an important place. Material costs are the main element of the cost of construction products. The article covers issues of accounting, reflection, movement, release for production, storage, as well as liability for damage or theft of material assets.

Features of accounting in the construction industry

An essential feature of the construction industry is the frequent release of material assets for construction needs through limit-fence cards(Form N M-8), which are issued in two copies for one name of material (nomenclature number). Before the beginning of the month, one copy is transferred to the structural unit - the consumer of the materials, and the second copy remains in the warehouse. The release of materials into production is carried out by a warehouse employee upon presentation by a representative of the structural unit of his copy of the limit card. The storekeeper notes in both copies the date and quantity of materials issued, after which he displays the remainder of the limit according to the item number of the material. The limit and intake card of the structural unit is signed by the storekeeper, and the limit and intake card of the warehouse is signed by a representative of the structural unit of the construction organization.

The release of materials for production in construction organizations is carried out in accordance with the construction estimate. Excessive supply of materials and replacement of some types of materials with others are carried out only with the permission of the head of the construction organization, chief engineer or other persons authorized to do so.

Another feature of the construction industry is that during construction work a significant amount of various homogeneous (bulk) material assets, such as cement, crushed stone, sand, etc. are used. The release of this kind of material assets is allowed to be formalized by an inventory act carried out by the working commission of the organization on a certain date. In this case, the number of valuables released into production is determined by calculation as the difference between the balance of valuables at the beginning of the reporting period, taking into account their receipt in this period, and the number of valuables identified as a result of their inventory.

Construction production is characterized by a close relationship between accounting of material assets and technical and economic accounting, which is carried out by estimate and production departments.

The conducted studies show that in the structure of the cost of construction work (products), material costs occupy a significant share. During construction, materials are used that form the basis of the construction project. When grouping costs in construction, structures, parts, fuel, electricity, steam, water, etc. are also taken into account as material assets.

To store material reserves, construction and installation contractors may have central and on-site warehouses, as well as storerooms. Large organizations have specialized divisions for the procurement, storage and delivery of materials to construction sites, which are called production and technological procurement departments.

The peculiarities of the construction industry require securing the storage location and financially responsible persons with a separate administrative document.

As a rule, for construction sites and individual construction projects (constructions), the financially responsible person is the manager of the site or construction site. Furthermore, in accordance with Art. 245 of the Labor Code of the Russian Federation, when employees of a construction organization jointly perform certain types of work related to the use of values ​​transferred to them, when it is impossible to differentiate the responsibility of each employee for causing damage and conclude an agreement with him on compensation for damage in full, collective (team) material compensation may be introduced liability, in which a written agreement on collective (team) financial liability for damage is concluded between the construction organization and all members of the team (team).

The essence of the agreement on collective (team) financial responsibility, regulated by Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85, boils down to the following: valuables are entrusted to a pre-established group of persons, who are assigned full financial responsibility for their shortage. To be released from financial liability, a member of a team (team) must prove the absence of his guilt. In case of voluntary compensation for damage, the degree of guilt of each member of the team (team) is determined by agreement between all members of the team (team) and the employer. When recovering damages in court, the degree of guilt of each member of the team (team) is established by the court.

Since construction and installation organizations, in addition to the main production, may include subsidiary and auxiliary farms, the results of the main production, subsidiary and auxiliary production must be reflected separately but interconnectedly in accounting. Moreover, it should be noted that the production of building structures, products, materials and their sale to third parties is considered an industrial activity.

Accounting for inventories

Material costs construction and installation organizations are divided into direct and overhead costs in strict accordance with the grouping of cost items in the estimated prices, which makes it possible to monitor compliance with the estimated cost of construction, on the basis of which, in particular, the contract price of the object can be calculated.

The features and specifics of the construction industry have a direct impact on the system for organizing the accounting of material and production assets during construction work and cause significant differences compared to other types of activities.

Material costs are the main element of the cost of construction products. In some construction organizations this figure reaches 60% of the cost of the construction project. In market conditions, the costs and income of a construction organization are closely interrelated. Without a thorough analysis of the cost of materials, a construction organization will not be able to control the level of costs for the execution and delivery of work, compare it with revenue and thereby influence the growth of its income.

In addition to the specifics of production determined by the type of activity, the management structure adopted by the organization, the legal form and other factors influence the accounting of inventories. Taking these circumstances into account, in the accounting policy for the coming year, the construction organization determines which synthetic accounts should be included in the working chart of accounts and which subaccounts should be opened for these accounts.

The rules for organizing accounting and generating information about inventories in a construction organization are regulated by the Accounting Regulations “Accounting for inventories” PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 06/09/2001 N 44n.

When accepting from financially responsible persons primary documents confirming operations on the movement of material assets, the accountant must check them on the merits of the business transactions performed, make sure that all details are filled out correctly and completely, and the signatures of officials are authentic. After this, the correctness of filling out the report on the movement of material assets is checked.

Analytical accounting of inventories can be organized in two ways: quantitative-cumulative or balance.

Quantitative-total accounting cards differ from materials accounting cards only in that accounting is carried out not only in physical terms, but also in monetary terms. Information on the movement of material assets in quantitative and total accounting cards should be reflected on the basis of primary documents. This feature is a disadvantage inherent to this procedure for accounting for material assets, since there is duplication of warehouse accounting.

The card for quantitative and total accounting of materials also serves as the basis for calculating the cost of material assets when they are written off.

For each analytical account, revolving statements are opened, into which the data of quantitative accounting cards is transferred monthly. The final data of the turnover sheets is verified with the turnover and balances of the corresponding synthetic ledger account.

In large and medium-sized construction organizations with a significant range of material assets, it is advisable to use balance method of accounting, in which accounting does not duplicate warehouse accounting data, but uses material accounting cards kept in the warehouse as analytical accounting registers.

Every day or at other established times (usually at least once a week), an accounting employee checks the accuracy of the entries made by the storekeeper in the materials accounting cards and confirms them with his signature on the cards themselves. At the end of the month, the warehouse manager or accounting employee transfers quantitative data on balances at the beginning of the month for each item number of materials from the material accounting cards to the balance sheet.

Accounting taxes the balances of materials at accounting prices, displays their results for individual accounting groups of materials and for the warehouse as a whole. Balance sheets can be maintained in two ways. With the first method, statements are opened and maintained by financially responsible persons, with the second - for the organization as a whole. The decision on choosing the form of maintaining the balance sheet is made by the chief accountant of the construction organization.

In order to reduce the work of copying the names of material assets and other details at the beginning of each month, balance sheets are prepared with the required number of loose leaves. At the same time, the names of material assets are recorded in the statements only at the beginning of the year (when they are opened).

If a construction organization uses reports on the movement of material assets, the accountant establishes their natural indicators at fixed accounting prices, and takes into account deviations from them in a separate analytical (synthetic) account. Every month, the data from material reports is summarized in monetary terms in the turnover sheets, where debit and credit turnovers on material asset accounts are systematized according to corresponding accounts. The above statements are opened for a month in the context of synthetic accounts, sub-accounts or groups of material assets. Since records of the movement of inventories in the statement are made in accounting prices, the accounting department distributes the amounts of deviations from accounting prices and adjusts entries on credit to material accounts. In this case, the amounts of deviations are recorded in a separate line at the end of the statement. By adding up all amounts of receipts, expenses and balances at accounting prices and deviations, the actual cost of material assets is determined in the context of corresponding accounts and for the construction organization as a whole.

The data from the accumulation sheets serves as the basis for filling out statements No. 10 (10-a), which is used in construction organizations where the number of warehouses exceeds five; when there are fewer than five warehouses, Statement No. 10-a is used.

To summarize information about the movement of material assets in warehouses, as well as in production (at construction sites, in areas) it is used Statement No. 11 "Movement of material assets (at accounting prices) in workshops and workshop warehouses", where, as in Statement No. 10 (10-a), data on the movement of material assets is shown in the context of synthetic accounts, accounting groups and value at accounting prices. Moreover, this statement is used separately to account for the movement of material assets in workshop warehouses and production. Entries in this statement are made according to production reports, supported by appropriate documents. In this case, the amount of material assets received from warehouses, identified in the statement, must be equal to the amount shown in statement No. 10 (10-a), and in terms of expenses for the organization as a whole - as internal turnover.

The above procedure for accounting for inventories allows for systematic control over warehouse accounting, obtaining information about their availability and movement, which is necessary for making management decisions at different hierarchical levels of a construction organization.

Warehouse accounting

Warehouses can be specialized or general purpose, depending on the types of valuables for which they are intended to be stored.

General purpose warehouses store material assets for which no special storage conditions are provided. Specialized warehouses are designed for storing special materials (petroleum products, cement and other loose construction materials, chemicals, paints, etc.). These warehouses require appropriate equipment and necessary storage conditions.

Premises used as a warehouse must comply with fire safety regulations and have fire safety equipment. The warehouse must also be equipped with the necessary weighing and accounting equipment.

Construction materials are transferred for safekeeping to materially responsible persons, with whom, in accordance with Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85, an agreement on full financial responsibility is concluded. The chief accountant is obliged to explain the duties and responsibilities to the financially responsible person before concluding such an agreement.

The accounting of construction materials in the warehouse is organized by the financially responsible person and is maintained by him continuously under the constant control of the organization’s accounting department. For warehouse accounting of building materials are used materials accounting cards (form N M-17) for each type. All entries in these cards must be made on the basis of primary documents. The financially responsible person must have sample signatures of those persons who have the right to dispose of material assets. After each entry about the receipt or shipment of material assets, a balance is displayed.

The accounting department of a construction organization registers materials accounting cards in a special journal register. After receiving the materials accounting cards, against receipt, the financially responsible person fills out the details provided in the cards, which characterize the storage location of the materials, in accordance with the tags attached to the storage location. Cards should be arranged in ascending order of item numbers with separators for each synthetic account, subaccount, group and subgroup of building materials.

The accounting department of a construction organization is obliged to check the accuracy and timeliness of the execution of primary documents and records in materials accounting cards in warehouses. If during the audit, errors are found in the records or calculation of balances, the accountant makes corrections to the documents, which must be signed by the accountant and the financially responsible person.

Accounting for the movement of material assets

Further accounting by financially responsible persons can be carried out in two ways. The first method involves, at the end of each month, based on the primary document flow and records in wealth accounting cards, drawing up a report on the movement of material assets, to which all primary documents accumulated during the month are attached. In this case, reports are compiled in natural meters; the assessment of the materials reflected in the report is carried out by the accounting department of the construction organization. Reports on the movement of material assets are drawn up in two copies, of which one remains in the accounting department, and the second, with the signature of the accountant on acceptance, is returned to the materially responsible person after reconciling his data with the data of the primary document flow. A separate report is drawn up for each group of material assets, which indicates the balance of assets at the beginning of the month, then the incoming and outgoing parts are filled in and the balance at the end of the month is displayed for each type of asset and for the report as a whole.

If there is a large assortment of materials, it is allowed to draw up a materials report on material assets report forms in total terms (without names of materials).

The receipt and consumption of construction materials are grouped by sources of receipt and directions of their use according to the corresponding accounts, which are entered into the report by the accountant of the material department.

When organizing warehouse accounting using the second method, the financially responsible person submits all primary documents to the accountant of the material department. When accepting and delivering documents, a register of acceptance and delivery of documents is drawn up, which indicates the number and numbers of submitted primary documents of each name separately by receipt and expense.

The accountant of the material department of a construction organization receives documents from the financially responsible person directly at the warehouse, checks the correctness of the reflection of the main details of the documents in the materials accounting cards and confirms the correctness of the entries with his signature. From this moment on, the card acquires the status of an accounting register.

Materials accounting

The financially responsible person monthly transfers the balances from the materials accounting cards to the balance accounting sheet, which is opened in the context of storage or by financially responsible persons. In this case, the accountant of the material department must check the correctness of the reflection of balances in quantitative terms.

Synthetic accounting of materials is maintained on account 10 “Materials”, to which it is recommended to open the following sub-accounts:

• "Basic building materials";
• "Purchased semi-finished products and components, structures and parts";
• "Fuel";
• "Container and packaging materials";
• "Spare parts";
• "Other auxiliary materials";
• "Materials transferred for processing to third parties";
• "Materials, designs, parts, products of our own making."

In accordance with PBU 5/01, the actual cost of purchased materials consists of the cost at purchase prices and expenses for the procurement and delivery of materials to the construction organization.

The option to record the receipt of materials is also carried out using account 15 “Procurement and acquisition of material assets” and account 16 “Deviation in the cost of material assets”.

When accounting for materials at accounting prices (planned acquisition price, average acquisition price, etc.), the difference between the cost of assets at these prices and the actual acquisition price of assets is reflected in account 16 “Deviation in the cost of material assets.”

In this case, based on the suppliers’ payment documents received by the organization, the following accounting entry is made:

Debit 15 "Procurement and acquisition of material assets"

Credit 60 “Settlements with suppliers and contractors”, 71 “Settlements with accountable persons”, 76 “Settlements with various debtors and creditors”, etc.

• depending on the place of receipt of certain material assets and on the nature of the costs of procuring and delivering materials to the organization.

The posting of materials actually received by the organization is reflected in the accounting entry:

Debit 10 "Materials"

Credit 60 "Settlements with suppliers and contractors."

Analytical accounting for account 10 “Materials” is carried out by storage locations of materials and their individual names (types, grades, sizes, etc.).

One of the features of construction production is that during the construction of individual objects there arises a need to use various types of structures, but only, as a rule, for the period of construction of these objects. Accounting for these objects is carried out in the subaccount “Inventory and household supplies”.

Example documentation for the acquisition of materials is given in table. 1.

Table 1

Reflection in accounting for the purchase of materials

Content business transaction	Documentary decor	Correspondence accounts	Sum, thousand roubles.
Prepayment made for materials	Agreement, invoice, payment order, extract from current account	60	51	35,4
Materials received. VAT reflected	Power of attorney (forms N N M-2 and M-2a), receipt order (Form N M-4), act of acceptance of materials (form N M-7), card materials accounting (form N M-17), invoice	10 19	60 60	30 5,4
Amount previously credited transferred advance in repayment creditor debts for received materials	Accounting information, accounting registers accounting	60	60	30
The amount of VAT on acquired materials for reduction of payment in budget	Calculation	68	19	5,4

Material assets, depending on their purpose and place of use, are allocated to different calculation and collection and distribution accounts.

Constructing a nomenclature of costing items and reflecting material costs in them requires, firstly, a certain grouping of material costs according to their production purpose and nature; secondly, a sound principle for their assessment.

For accounting and reporting purposes, material assets are classified according to the nature of use, ownership, primary accounting systems, and valuation.

Many industrial accounting registers in construction were developed decades ago, and therefore are significantly outdated and do not fully meet information and management requirements.

By nature of use, inventories owned by a construction organization are divided into:

• on assets used in production - raw materials, materials, fuel, building structures and parts, spare parts and assemblies, tires, etc.;
• for finished construction products;
• for equipment to be installed.

All material assets used directly in the construction of buildings and structures are combined in one calculation item “Materials”. The increase in prefabricated construction is reflected in the increase in the share of structures and parts; They occupy first place in the composition of material costs.

The article “Materials” also includes production services both from outside and those received from our own auxiliary production.

Equipment accounting for installation

Equipment for installation is purchased and accounted for as material value by the construction organization only if this is provided for in the construction contract concluded with the customer. Organizations in other industries, being customers, purchase and account for equipment from the moment it begins to be assembled or installed at a permanent place of operation as part of long-term (non-current) investments.

Inventory of inventories

When accounting for inventories, discrepancies may arise between the actual balances and the data reflected in the system accounting accounts of the construction organization. Such discrepancies arise for various reasons of an objective or subjective nature, which include:

• reduction in the volume or weight of inventories as a result of storage or movement (delivery);
• error of measuring instruments;
• negligence of financially responsible persons;
• emergency or natural situations.

Therefore, in order to ensure the reliability of accounting data and reporting of a construction organization, it is necessary to conduct an inventory of inventories.

When conducting an inventory of inventories, readers of the magazine should be guided by the norms of Order of the Ministry of Finance of Russia dated June 13, 1995 N 49 “On approval of the Guidelines for the inventory of property and financial obligations.”

Inventory is a check of the compliance of the actual availability of property with the accounting data of a construction organization reflected in the accounts. An inventory of material assets allows you to check whether all business transactions are reflected in the systemic accounting of a construction organization. Material assets, both those belonging to the organization and those on toll terms, are subject to inventory.

Inventory may be mandatory in accordance with current legislation or carried out on the initiative of the manager.

The main objectives of the inventory of material assets are:

• identification of the actual presence of material assets, as well as work in progress;
• control over the safety of material assets;
• identification of material assets that do not meet quality standards;
• identification of excess and unused material assets;
• checking compliance with the rules and conditions for storing material assets;
• checking the real (market) value of material assets recorded on the balance sheet.

Inventory must be carried out within the established time frame, depending on the type and nature of material assets.

The organization is obliged to conduct an inventory of material assets:

• when changing financially responsible persons;
• before preparing annual financial statements;
• when revealing facts of theft or abuse, as well as damage to material assets;
• in case of fire or natural disasters and other emergencies;
• during reorganization or liquidation of an organization, as well as in other cases provided for by the legislation of the Russian Federation.

Depending on the basis for the inventory, there are planned And unscheduled. Scheduled inventories are carried out in accordance with regulatory documents on the inventory of material assets. Unscheduled inventories of inventories are organized as needed, usually suddenly.

The procedure for conducting an inventory in an organization involves the creation of a permanent inventory commission consisting of the head of the organization or his deputy (chairman of the commission), a chief accountant, heads of structural divisions, and representatives of the public. To directly conduct an inventory of material assets, a working commission is created consisting of a representative of the head of the organization (who appointed the inventory), accounting specialists, and employees who know the property being inventoried well.

By the beginning of the inventory, all operations on the movement of materials must be reflected in the materials accounting cards; for each of them the balances on the day of inventory must be displayed; primary documents on the movement of materials must be processed by the accounting department of the construction organization.

When conducting an inventory, members of the working group make up inventory lists, which are filled out in at least two copies; Moreover, each page of the inventory is signed by all members of the inventory commission.

Inventory inventory indicators are used to compile matching statements in which actual inventory data is compared with accounting data.

The comparison sheet contains data only on those material assets for which deviations from the accounting data have been identified. This statement is signed by all members of the inventory commission and the accounting employee who compiled it. The financially responsible person makes an entry on the matching sheet: “I agree with the results”. The refusal to sign must be confirmed by a special inscription and the signature of all members of the inventory commission.

If shortages or surpluses are identified, financially responsible persons must provide explanations. The commission establishes the nature, causes, and culprits of the identified discrepancies or damage to materials and gives an opinion on the procedure for regulating the difference and compensating for losses.

Regardless of the reasons for their occurrence, all inventory shortages at accounting prices are reflected in the following accounting entry:

Debit 94 "Shortages and losses from damage to valuables"

Credit 10 "Materials".

After identifying all the circumstances of shortages or damage to materials, the head of the construction organization makes a decision on the procedure for their write-off, which must be formalized by order.

Shortages of material assets within the limits of natural loss norms approved by the legislation of the Russian Federation are written off as an accounting entry:

Debit 20 “Main production”, 26 “General expenses”, etc.

In accordance with the current regulatory framework, natural loss rates can only be applied in cases where an actual shortage of material assets is detected. In the absence of norms, the loss is considered as a shortage in excess of the norms.

Shortages in excess of loss norms, losses from damage, as well as stolen valuables are written off at the expense of the guilty parties and are reflected in the organization’s accounting records as follows:

Credit 94 "Shortages and losses from damage to valuables."

Financial liability for failure to ensure the safety of valuables must comply with the Labor Code of the Russian Federation. In accordance with this Code, damage in the event of theft, shortage, intentional destruction or intentional damage to valuables is determined at market prices in force in the area on the day the damage occurred. The difference between the actual (book) value and the cost of material assets at market prices, subject to recovery, is reflected in the accounting entry:

Debit 73 "Settlements with personnel for other operations"

Credit 98 “Deferred income”.

As the debt recorded on account 73 “Settlements with personnel for other operations” is repaid, the amount of the difference in the assessment of missing material assets is reflected in the accounting record:

Debit 98 "Deferred income"

Credit 99 "Profit/loss".

Shortages of valuables in excess of the norms of natural loss and losses from damage to valuables in the absence of specific culprits are written off to the cost of construction products.

Excess material assets identified during the inventory are reflected in accounting at market value on the date of the inventory by posting:

Debit 10 "Materials"

Credit 99 "Profits and losses."

Analytical accounting of shortages, thefts and damage is kept in statements for financially responsible persons. At the same time, a separate line is allocated for each person and type of material assets for which a shortage has been identified.

Revaluation of material assets is carried out in accordance with current legislation in connection with changes in prices and tariffs. Transactions on revaluation of material assets are included in the increase in their value.

Amounts of depreciation of material assets can be written off against financial results, reserve fund, etc.

Bibliography

1. Burmistrova L.M. Accounting: Textbook. M.: Forum-Infra-M, 2007.
2. Kondrakov N.P. Accounting: Textbook. 3rd ed., revised. and additional M.: Infra-M, 2010.
3. Medvedev M.Yu. All PBU (Accounting Regulations). 8th ed. M.: Prospekt, 2011.
4. Richard J. Accounting: theory and practice. M.: Finance and Statistics, 2000.
5. Chart of accounts and instructions for its use. M.: Gross-Media, 2010.

L.P. Chizhova

Professor

Russian University of Cooperation

A.V.Kemenov

Senior Researcher

Institute for Merchandise Research

and wholesale market conditions

Construction materials are one of the key factors in determining the cost of constructed buildings and structures. Errors in recording the receipt and write-off of construction materials in accounting affect the balance sheet and the tax base. With an incorrect approach to the assessment of materials at different stages of construction and inadequate control of their consumption, the risks of underpayments or overpayments on taxes increase.

How to keep records of construction materials

The specificity of working with building materials is that their volume and price must be known in advance. Their cost estimate is included in the overall cost estimate at the design stage. The accounting data should include the actual price of building materials. It includes the costs incurred in the purchase and sale transaction and the amounts transferred to counterparties for the delivery of purchased values. The cost may include mandatory customs duties and funds spent on consulting services for the selection of materials. In tax accounting, the valuation of incoming materials is derived based on the total amount of expenses incurred for the purchase of specific resources.

NOTE! The choice of methodology for writing off building materials should be made at the stage of drawing up accounting policies.

One of the write-off methods is documented at the level of an individual enterprise:

• with reference to the cost of each unit of raw materials (relevant when using valuable resources or assets that cannot be replaced by other raw materials);
• by average cost - the total cost for a group of materials subject to write-off is displayed and divided by the number of resource units taken into account in the sample;
• FIFO method (materials are written off for construction projects in compliance with the strict chronological sequence of receipt at warehouses; the earlier the raw materials were received, the sooner they will be transferred to construction).

Losses of building materials within the established standards can be shown in accounting as losses due to natural loss. The reason may be shrinkage, loss in volume due to changes in temperature during storage, leakage when pouring into another container, or accidental damage. Losses corresponding to standard indicators can be written off as expenses of the organization. If losses exceeding the limit occur, then it is necessary to identify the reasons for what happened and identify the perpetrators. Deficiencies in such a situation must be attributed to the culprit and repaid by him.

When organizing the accounting of construction materials, for each resource it is necessary to indicate its exact name and key characteristics. For example, for cement you need to register its brand, for crushed stone - its fraction, for paint - its type and color. For liquid materials, it is necessary to use a special mechanism for release into construction. If opened containers of paint, varnish or other raw materials have not yet been emptied, it is not recommended to open new cans.

BY THE WAY, The consumption rates included in the estimate documentation cannot be adjusted. Excess of planned expenses is compensated by the developer company.

Document flow system for building materials

In the tax accounting system, companies must comply with the requirement for economic and documentary justification of all expenses incurred for construction materials. All materials available to the organization must be assigned to financially responsible persons. Each case of movement of assets between objects within the same enterprise or between counterparties is recorded in the primary documentation.

If construction materials are transferred from one storage location to another warehouse, but the owner of the resources does not change, then the transaction will be recorded using an internal movement invoice. Invoices are used when sending materials to construction sites. If the approved standards for the consumption of materials are exceeded, then a demand act and supporting documentation justifying the increased need for resources are drawn up for the excess volume.

To carry out the purchase of materials, the company must complete the following set of documentation:

• purchase and sale agreement;
• invoice issued by the supplier;
• certificates, references, technical documents confirming the quality class of the acquired assets.

If, in the process of receiving building materials from the supplier, the receiving person identifies discrepancies between the actual availability and the primary data or the declared quality level does not correspond to the real one, then a materials acceptance certificate must be drawn up. Such a document may become the basis for starting claim activities.

Every month, storekeepers prepare reporting forms for the remaining construction materials stored in their warehouses. If an enterprise has several warehouse facilities, all reports are collected by the chief warehouseman, and a summary report is generated on their basis. The final document should contain an object-by-object breakdown of the balances and movements of assets.

FOR REFERENCE! In accounting, the write-off of building materials is carried out on the basis of the monthly material reports of the superintendents.

It is impractical to store some types of building materials in warehouses remote from construction sites. For such resources, open storage areas are used on the construction site. This category of materials includes sand and crushed stone. Their peculiarity is that during consumption it is impossible to accurately identify the amount of raw materials consumed and primary documentation is not drawn up for each collection of materials. For this reason, inventory checks of the remains of such building materials are carried out on the last days of each month. Inventory results help to establish and record in accounting the exact volumes of raw material consumption.

The basis for write-off may be the following forms of documents:

• raw material consumption standards approved by local regulations;
• estimates for construction projects;
• form magazines;
• reports on actual costs for construction materials.

IMPORTANT! A report on the actual consumption of materials is prepared separately for each construction project.

The structure of the monthly raw material consumption report template should include two sections:

1. A block displaying the regulatory need for building materials.
2. Section for comparing standard consumption values ​​with actual ones.

Invoice, standard correspondence

To account for building materials in accounting and tax accounting, active account 10 is used (subaccount 10.8). In the debit of the account, materials intended for construction, repair and finishing work, for the manufacture of construction spare parts and elements are capitalized. Credit turnover is used to write off construction materials. Maintaining accounting analytics should be organized in the context of the names of material assets, places of their storage and batches.

Standard accounting entries for accounting for construction materials:

1. D10.8 – K60– the debt incurred to the supplier for building materials is shown, the amount of correspondence is indicated excluding VAT.
2. D08.3 – K10.8– construction materials were issued from the warehouse to the construction site.

Construction materials can be purchased by the contractor or customer of the work with subsequent transfer to the contractor. In the second case, after moving the materials from the territory of their owner to the construction site, the contractor begins to use them. But resources are not written off from the customer’s balance. In accounting in such a situation, internal entries are made to subaccounts 10 of the account to reflect the transfer of building materials for processing. The posting is made between D10.7 and K10.8. After the building being constructed is put into operation, the cost of construction materials transferred to the contractor will be included in the cost of the finished facility using correspondence D08 – K10.7.

If the contractor did not use all the building materials received from the customer, then he returns the saved resources to their owner. In the customer's accounting this is shown by posting D10.8 – K10.7.

A construction company, when independently purchasing materials, can keep records of them at actual or purchase prices. In the first case, all transactions will be reflected using 10 accounts, in the second - through 15 and 16 accounts. Resources received from the customer are accounted for in the form of customer-supplied raw materials and are debited to the off-balance sheet account 003.

Accounting and control of materials in construction is a problematic area. This is due to a number of aspects: a low level of discipline, a lack of clear planning in the implementation of work, and, accordingly, a lack of a clear supply of resources, constant rush jobs that accompany the purchase of resources. A problem area is both warehouse and accounting programs, which are often used to account for materials in construction. Meanwhile, the functionality of these programs is designed not for construction companies, but for commercial enterprises. These programs have a lot of advantages, but, nevertheless, they do not completely eliminate a number of negative aspects. There are many problems. These include inappropriate costs, purchases at inadequate prices, purchases of unnecessary materials, and emergency situations. This results in overstocking of warehouses, “freezing” of funds and, conversely, downtime due to missed delivery deadlines. For construction enterprises, the lack of orderly accounting of materials is especially dangerous, because The share of costs for materials is large, and mistakes are ultimately costly.

What is the problem?

In order to somehow transfer the problems associated with control of purchases and deliveries to another plane, construction companies prefer to work “from wheels”. They resort to this approach because they do not have the ability to clearly plan and do not own its tools. In addition, managers of construction companies are almost always sure that it is impossible to keep records of materials in construction except in emergency mode. This is a fairly common misconception. As a result, because of this very work “from wheels”, the problem not only does not go to another plane, it simply gets worse.

If we add some specifics and consider an example where the estimate somehow ends up in the warehouse service, then it still does not take into account the PTO data on the timing of the work, the operational dates, and the stages of the work. Accordingly, if some date has changed, it is possible to postpone the purchase to a later date (to optimize the use of working capital) or, conversely, you need to urgently purchase the necessary materials. If warehouse services still have this data, then the connection between materials and work is usually lost. The supplier has no information about what this or that material is needed for, for what work it will be used. And the foreman, in turn, may not need the materials in full at a certain stage of construction work. For example, one part of a brick is needed to perform work “today”, and the other part of a brick is needed “tomorrow”. Accordingly, “tomorrow’s” brick will be abandoned on a construction site, in a warehouse, or anywhere, but will not be used for its intended purpose.

Experience of Japanese colleagues

If we remember Soviet times, then at that time domestic builders were delighted with the experience of their Japanese colleagues. In Japanese companies, the purchase and supply of materials was organized within a clear time frame and in the approved volume. At the same time, they did not have warehouse facilities (they believed that this was not necessary), and suppliers worked “hour by hour.” Soviet enterprises were convinced that it was impossible to adopt Japanese practices, because There were few suppliers at that time and there was no need to talk about the client’s market. It was necessary to run after the supplier, persuade, etc. Now the situation has changed, but we are still far from organizing work on par with Japanese companies. Despite the abundance of suppliers and the struggle that they supposedly wage for the client, there is practically no clear and accurate supply of materials.

Where to begin?

However, measures to minimize unplanned purchases, costs, and misuse of resources must be taken. As you understand, this cannot be done without specialized programs. Keeping all employees “on the stand” and requiring correct accounting manually or using programs that are suitable for warehouse and logistics services of retail enterprises, but not for construction companies, is simply ineffective. Only at first glance may one get the impression that the accounting of materials is the same everywhere. This is wrong. In construction it involves a lot of aspects that are not discussed at all in trade. In addition to everything, one of the misconceptions is the opinion that there is no need to completely automate business processes at a construction enterprise. Many construction companies believe that it is enough to take only certain areas, such as operational cash management, inventory management and repair and equipment management, without taking into account contract accounting, planning and other important aspects. In construction, this approach is bad, since all processes are interconnected and represent a single structure. It is more correct to initially proceed from the accounting of contracts, while fixing all other components, and not vice versa. Of course, this is an ideal scenario that few people follow. This is due to the lack of discipline, unclear work regulations and, unfortunately, the selfish goals of those close to building materials, who feel much more comfortable in “troubled waters”. Here management needs to show their will, put forward their demands and oblige employees to work in a specialized program for full-fledged management accounting in construction.

Real example

As an example, I would like to consider the circulation program of the Moscow developer ALTIUS SOFT. We will talk about the program " ALTIUS - Construction Management", the first version of which was released to the market back in 2006. After 10 years, the program has grown significantly functionally. It contains a lot of possibilities for accounting and control of materials.
If we talk specifically about how exactly the work in this part occurs, then in the named program, on the basis of the documents “Agreement with the Customer”, “Agreement with the Contractor”, “Planning of own work”, plans for the supply of materials to sites are formed. Supply department employees will see these plans in the StroyLogistic module. In the module " ALTIUS - Suppliers and procurement» suppliers are automatically selected (with the possibility of manual replacement).

Next, purchase contracts are drawn up with automatic filling of the range of materials (based on the “selection of suppliers” and planned delivery dates), and later – invoices for these contracts. At the same time, the storekeeper does not need to fill in receipt slips manually. You can make automatic filling from the “Purchase Agreement”, and the storekeeper will only have to exclude those materials that are not included in this delivery (you can also correct their quantity and price). Thus, the employee does not need to do manual work - it is enough to delete unnecessary data. Thus, you can see which of the necessary materials have already been ordered or received at the warehouse. Comparison of estimated (contractual) costs for materials with actual ones, both according to invoices from suppliers and according to advance reports, is carried out automatically.

The program controls both suppliers and foremen: even 1 kg of nails, which the foreman could post according to two different advance reports, will be displayed in the program as an overrun. When materials are released to sites (to perform work in-house or to contractors as toll), the program controls whether they are required for this stage of the contract. At the same time, materials can be supplied according to the requests of the superintendents, including in excess of the limit, i.e. if they are not included in the estimate. Later, when data on the actual performance of work is entered in the “Foreman” and “Building Customer” modules, the program will show deviations of the actual consumption of materials from the standard. Operational control of costs for materials can be carried out at any time for specific objects or works, groups of materials.

Moving on to discussing the accounting of materials by accounting services, it is worth saying that in accounting it is carried out according to the names (codes) of the supplier. As a result, the accounting program may contain several different products called “nails”, which have different item numbers, because came from different suppliers, but, in essence, are the same “nails”. In this regard, the accounting department has a vague idea of ​​which code corresponds to this or that material from the estimate. Actually, accounting is not required to know this. She has completely different goals and objectives. Accounting services write off materials, but cannot provide summary data on how many “nails” were bought, how much was spent on them, and in general whether it was necessary. Especially when you consider that “nails” can be purchased from different suppliers. In other words, accounting cannot distinguish where, what “nails” took place and whether they were “nails” at all. As a result, such “small things” are taken into account inaccurately. Naturally, this provokes non-target costs, which, from seemingly meager values, grow into quite impressive figures. In the ALTIUS - Construction Management program, you can group “nails” of the same brand from different suppliers under one nomenclature entry and have a clear idea of ​​what materials were used and in what quantity. Accounting has information about the write-off of materials at the end of the month according to acts of work performed and usually writes off materials formally, based on a statement compiled according to estimate standards. The actual consumption and balance of materials becomes known only after completion of the work. In the ALTIUS - Construction Management program, all costs, including materials, can be tracked at any time, which allows for operational control of costs for specific objects or work.

In addition, in the StroyAnalyst module you can monitor in advance whether the actual cost of delivery exceeds the planned one. The user can automatically analyze the indicators that are important to him. He sets evaluation criteria, and the program tells him in which case there is a deviation from them. For example, the program reports that resource limits have been exceeded. If the specified values ​​are exceeded, the program will automatically indicate this by highlighting a particular contract, contract stage, or job in red. The important thing is that the user will not be presented with a fact, but will be able to find out in advance that some kind of deviation is observed. To do this, you need to set some critical value, when approaching which the program will indicate that it is time to solve the problem (for example, allocate additional funding for the purchase of materials in case of changes in market conditions). The "StroyAnalyst" module can work with any module of the ALTIUS - Construction Management software. For example, when working with the StroyLogistic module, you can see the overconsumption of materials and resources (in percentage or monetary terms).

Even within one module, individual evaluation criteria are set for the user. The manager will be able to evaluate the work of all departments of the company. The program will show when the employee was notified of the problem (he will not be able to hide it). That is, the manager receives important levers both for managing the company and for controlling subordinates.

Of course, it is extremely difficult to update and systematize the accounting and control of materials in construction in one day. You need to be hand in hand with this, work in this direction. However, it is impossible to say that this is impossible. General Director of ALTIUS SOFT Andrey Travkin gives some advice on this matter: “First, you need to objectively approach this issue, understand what exactly the difficulties are, what their nature is. Secondly, you need to decide to automate construction and understand that there is nothing wrong with implementing specialized software. In any case, this can be said about the ALTIUS - Construction Management program. Thirdly, it is necessary to make employees understand that they need to work in the program and entrust this responsibility to them. It probably makes no sense to hide the fact that every second storekeeper is not very interested in organizing clear control of his activities. Unfortunately, he is more comfortable working in an environment uncontrolled by anyone. Therefore, order in this part can only be restored in one way - to introduce a specialized program for accounting for materials in construction and oblige warehouse service employees to work in it. I don’t see any other options.”

Warehouse accounting of building materials in autonomous institutions (Artemova I.V.)

Date of article posting: 08/22/2014

Recently, in order to save money, cosmetic repairs and installation of some types of equipment are carried out by the institutions themselves, and, accordingly, the issues of accounting for building materials are once again becoming relevant.

Requirements Instructions

Accounting for construction materials in autonomous institutions is carried out in accordance with the Instructions for the application of the Unified Chart of Accounts, approved. Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n), and the Instructions for maintaining accounting approved by Order of the Ministry of Finance of Russia dated December 23, 2010 N 183n (hereinafter referred to as Instruction N 183n).
Thus, according to Instruction No. 157n, the following are taken into account as building materials:
- silicate materials (cement, sand, gravel, lime, stone, brick, tile);
- forest materials (round timber, lumber, plywood, etc.);
- construction metal (iron, tin, steel, zinc sheet, etc.), metal products (nails, nuts, bolts, hardware, etc.);
- sanitary materials (taps, couplings, tees, etc.);
- electrical materials (cable, lamps, sockets, rollers, cord, wire, fuses, insulators, etc.);
- chemical and damp materials (paint, drying oil, roofing felt, etc.);
- other similar materials.
Finishing materials (linoleum, laminate, wallpaper, paints, plasters, etc.) are also usually classified as building materials.
Materials for accounting purposes also include (clauses 99, 118 of Instruction No. 157n):
- temporary structures, fixtures and devices, the construction costs of which are included in the cost of construction and installation work as part of overhead costs;
- building structures and parts ready for installation (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements; equipment for heating, ventilation, sanitary and other systems (heating boilers, radiators, etc.) );
- equipment requiring installation and intended for installation.
Equipment requiring installation includes equipment that can be put into operation only after its parts have been assembled and attached to the foundation or supports of buildings and structures, as well as sets of spare parts for such equipment.
In this case, the equipment includes control and measuring equipment or other devices intended for installation as part of the installed equipment, and other material assets necessary for construction and installation work.

Receipt of construction materials

According to paragraph 114 of Instruction No. 157n, operations on receipt, internal movement, disposal (including on the basis of write-off) of inventories are recorded in accounting records on the basis of properly executed primary (consolidated) accounting documents. The posting of material inventories is reflected in the accounting registers on the basis of primary accounting documents (supplier invoices, etc.). This is provided for in paragraph 32 of Instruction No. 183n.
Material inventories are accepted for accounting at actual cost (clause 100 of Instruction No. 157n).
The actual cost of inventory purchased for a fee, in accordance with clause 102 of Instruction No. 157n, is recognized as:
- amounts paid in accordance with the contract to the supplier (seller);
- amounts paid to organizations for information and consulting services related to the acquisition of material assets;
- amounts paid for the procurement and delivery of inventories to the place of their use, including delivery insurance (together - delivery costs);
- amounts paid for bringing inventories to a state in which they are suitable for use for the intended purposes (part-time work, sorting, packaging and improving the technical characteristics of the received inventories not related to their use);
- other payments directly related to the acquisition of inventories.
When construction materials are received, the following entry is made in accounting:

Credit accounts 0 30234 000 "Settlements for the acquisition of inventories", 0 20834 000 "Settlements with accountable persons for the acquisition of inventories", 0 30404 340 "Internal settlements for the acquisition of inventories" (if products are transferred between the head office and its separate divisions) , 0 40110 180 “Other income” - if received from other sources.
If an institution incurs costs directly related to the purchase of building materials (in particular, delivery costs), then these costs must be included in their initial cost. The actual cost of building materials is formed on account 10634 “Investments in inventories - other movable property of the institution”, and then transferred to the inventory account by recording:
Debit account 0 10534 000 "Construction materials - other movable property of the institution"
Account credit 0 10634 000 "Investments in inventories - other movable property of the institution."

Issuance of construction materials

Reflection in the accounting of operations for the movement of material reserves within an autonomous institution is carried out in the registers of analytical accounting of material reserves by changing the financially responsible person (clause 35 of Instruction No. 183n) on the basis of the following primary documents:
- requirements-invoice (f. 0315006);
- statements of the issuance of material assets for the needs of the institution (f. 0504210).
The internal movement of building materials between the warehouse and the construction site is reflected in accounting as follows:
Debit account 0 10534 000 "Construction materials - other movable property of the institution"

- reflects the movement of building materials to the construction site from the warehouse based on the invoice requirement.
Disposal (issue) of inventories is carried out at the actual cost of each unit or at the average actual cost.
The application of one of the specified methods for determining the cost of inventory upon disposal by group (type) of inventory is carried out continuously throughout the financial year (clause 108 of Instruction No. 157n).
For building materials, the average actual cost valuation method is most often used.
A feature of the write-off of construction materials is that they can be spent both on repair work and on the creation of new fixed assets or inventories.
Write-off of materials (both at the time of issue and upon consumption) is reflected in the accounting:
Debit of accounts 0 10611 000 "Investments in fixed assets - real estate of the institution", 0 10621 000 "Investments in fixed assets - especially valuable movable property of the institution", 0 10631 000 "Investments in fixed assets - other movable property of the institution"
Account credit 0 10534 000 "Construction materials - other movable property of the institution"
- reflects the write-off of construction materials used for the manufacture of fixed assets;
Debit account 0 10960 000 "Costs of spending material inventories in the cost of finished products, works, services"
Account credit 0 10534 000 "Construction materials - other movable property of the institution"
- building materials are consumed for the manufacture of building structures and products, which are also materials;
Debit of accounts 0 40120 272 "Consumption of inventories", 0 10960 272 "Costs of expenditure of inventories in the cost of finished products, works, services"
Account credit 0 10534 000 "Construction materials - other movable property of the institution"
- reflects the write-off of construction materials spent on repair work.
Natural loss rates apply to a number of building materials. Thus, the Collection of norms for the natural loss of products for industrial and technical purposes and norms for the breakdown of building materials during transportation and storage (compiled by the USSR Ministry of Industry and Construction) contains norms for the loss of cement, crushed stone, sand, brick and other building materials.
According to clause 111 of Instruction No. 157n, the disposal of inventories in the amount of natural loss is carried out on the basis of acts reflected in the expenses of the current financial year.
Natural loss is written off as part of the inventory. If, after the regrading test, a shortage of valuables is discovered, then the norms of natural loss are applied for those items for which it was found.
Losses in the volume of natural loss norms are reflected in the following entry:
Account debit 0 40120 272 "Consumption of inventories"

Accounting for building materials

According to clause 119 of Instruction No. 157n, analytical accounting of material inventories is carried out:
- by groups (types), names, grades and quantities of materials;
- in the context of financially responsible persons (hereinafter referred to as MOL) and (or) storage locations.
As a rule, building materials are stored in a warehouse and used by employees of an autonomous educational institution directly at the site of construction or finishing work (let's call it a construction site). In addition, construction materials owned by the institution may be transferred to the contractor for work (consignment materials). One more category can also be distinguished - returnable building materials, which are moved from the construction site to the institution's warehouse for further use.
Storing building materials directly on the construction site and, accordingly, transferring them back to the warehouse arise, as a rule, during major repairs and other major construction work. Since the implementation of these works is not typical for autonomous educational institutions, in the framework of this article we will consider only the issuance of building materials from the warehouse of the MOL institution carrying out the relevant work, as well as the accounting of customer-supplied materials.

Interaction between accounting and MOL

MOLs keep records of material reserves in a book (card) for recording material assets by name, grade and quantity. The accounting unit for inventory is selected by the institution independently in such a way as to ensure:
- generation of complete and reliable information about inventories,
- as well as proper control over their presence and movement.
Depending on the nature of material reserves, the order of their acquisition and use, a unit of material reserves can be an item number, a batch, a homogeneous group, etc. (clause 101 of Instruction No. 157n). Construction materials can be written off:
- at the time of issuing the MOL on the basis of the statement of issuance of material assets for the needs of the institution;
- based on expenditure.
The chosen method must be recorded in the accounting policy of the institution. In this case, the institution can establish a different write-off method for different groups of construction materials.
Accordingly, warehouse accounting of building materials is carried out without fail by the storekeeper at the warehouse. MOLs maintain warehouse records at the place of work only if materials are written off only upon consumption. In such cases, it is especially advisable to include in the document flow schedule a monthly reconciliation of warehouse accounting cards (books) for all places of their maintenance with accounting data.
If the accounting policy of the institution stipulates that the write-off of building materials (or a group of materials) is carried out only upon consumption, then the storekeeper transfers the building materials to the MOL to the construction site in accordance with the invoice requirement (f. 0315006). In this case, the storekeeper reflects the disposal of building materials in the accounting card (book), and the financially responsible person at the construction site reflects their receipt. After the actual consumption of materials, the responsible person draws up an act of writing off inventories (f. 0504230), which he submits to the accounting department at the frequency established by the institution’s document flow schedule (for example, monthly). Based on the act, the financially responsible person makes entries in the accounting card (book) about the disposal of construction materials.
If the write-off of building materials is carried out at the time of putting them into operation, then warehouse accounting is not maintained at the construction site, and the storekeeper makes entries in the accounting cards (books) about the disposal of building materials based on the statements of issue of material assets for the needs of the institution (f. 0504210) and with established frequency transfers them to the accounting department.

Provided materials

Construction materials can be transferred to the construction site not only at the disposal of the MOL - an employee of the institution, but also under a contract to the contractor for the execution of work. A construction contract may provide for the performance of work using the customer’s materials (Clause 1, Article 745 of the Civil Code of the Russian Federation). In this case, the contract must also provide for the procedure for transferring materials to the contractor and delivery and acceptance of completed construction work (finished construction products).
According to clause 116 of Instruction No. 157n, the transfer (return) of inventories to contractors and work performers is documented by a primary (consolidated) accounting document (invoice, acceptance certificate, etc.) reflecting the internal movement of inventories without writing off the transferred objects from the balance sheet .
The transfer of materials to the outside, including on a toll basis, is drawn up with an invoice in the form N M-15 “Invoice for the release of materials to the outside” (f. 0315007 according to OKUD) (approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a). In this form, the columns “To” and “Through whom” are also filled in. In this case, in the “To” column the contractor (contractor’s employee) will be indicated, and in the “Through whom” column it is advisable to indicate the financially responsible person of the institution who controls the progress of construction work on the part of the institution.
Based on the invoice for the release of materials to the third party, the following posting will be made in accounting:
Debit account 0 10534 000 "Construction materials - other movable property of the institution"
Account credit 0 10534 000 "Construction materials - other movable property of the institution."
As a result of this posting, the financially responsible person is changed.
The new financially responsible person for the materials transferred to the contractor will be the person indicated in the “Through whom” column of the invoice f. 0315007.
According to paragraph 1 of Art. 713 of the Civil Code of the Russian Federation, write-off of customer-supplied materials is carried out after their use in construction on the basis of a report on consumed materials accepted by the customer. Thus, after the head of the institution approves the contractor’s report on the materials consumed, it is necessary to write off these materials.
To accept the contractor’s report for accounting, he must have all the details of the primary accounting document, the list of which is established by Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n.
When transferring completed construction work, the contractor fills out Form N KS-2 “Acceptance Certificate of Work Completed”, approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 N 100. Form N KS-2 reflects the customer-supplied materials used, for which a separate section “Customer Materials” is filled out " with an indication of their cost. Based on Act No. KS-2, a certificate of the cost of work performed and expenses No. KS-3 is filled out (f. 0322001).
The contract with the contractor can also provide for, simultaneously with the submission of the contractor’s report, the execution of a demand invoice (f. 0315006) and, on the basis of this document, the write-off of materials.