How to reflect customer-supplied materials in 1C 8.3. Provided raw materials: accounting. Features of filling out the document

Provided raw materials- these are materials accepted by the organization from the customer for processing (processing), performing other work or manufacturing products without paying the cost of the accepted materials and with the obligation to fully return the processed (processed) materials, delivery of completed work and manufactured products.

A contract for the processing of raw materials is a type of contract. The contractor (processor) performs work to manufacture products from the customer’s raw materials and receives remuneration for their completion.

This organization of the production process imposes its own characteristics on the order of reflection of the tolling scheme in accounting. The customer does not reflect the sale of raw materials (since he does not transfer ownership rights to them), but their write-off for production, then shows in accounting the costs of paying for the contractor’s work and from these components forms the cost of manufactured products. Moreover, both the products themselves and all other processing results (for example, waste) are also the property of the customer. Therefore, the cost of materials is not written off from the balance sheet of the customer organization, but is taken into account on account 10, subaccount “Materials transferred for processing to third parties.” The transfer of materials for processing to the contractor must be issued with an invoice in form No. M-15. The documents must indicate that the materials were transferred for processing on a toll basis.

After processing, the contractor is obliged to transfer the result to the customer. At the same time, the remaining unused materials and the following documents are transferred to him:

· invoice in form No. M-15;

· a report on the consumption of materials, which should provide information about materials received and not used for production, the quantity and assortment of materials (products) received, and should also indicate how much waste was received, including returnables. Excess must be returned to the customer, unless otherwise provided by the contract;

· act of acceptance and transfer of work for the cost of processing work.

Let's consider an example in which a processing organization accepts customer-supplied materials for the manufacture of finished products. The processor produces finished products, transfers them to the customer, and also returns unused materials.

Practical example:

LLC "Shveya" received an order for the production of finished products - a women's blouse (50 pcs.) based on customer-supplied raw materials. The customer, LLC "Bluza", provided materials for the manufacture of products - fabric (85 m) at a price of 250 rubles. per meter Products are manufactured in accordance with the specification for write-off of materials “Specification No. 1 (production)” approved by Shveya LLC. As a result of production, 15 m of excess fabric remained, which was returned to the organization Blouse LLC. The cost of one unit of sewing service is 590.00 rubles. (including VAT 18% - 90.00 rub.). The cost of services for processing finished products is determined by the planned cost, which is 200 rubles. per unit of service provided.

Step-by-step instruction:

1) Receipt of customer-supplied raw materials.

Let's create a document Receipt of goods and services: menu item Purchase - Receipt of goods and services. Click the "Add" button. Selecting the type of document operation For recycling, then the "OK" button:

We fill out the header of the document according to the picture, then add the received material Fabric, which we will write in the Nomenclature directory in the Materials folder and post the document using the “OK” button:

The result of the document will be:

2) Transfer of customer-supplied materials to production:

In the document:

1) - Fill out the header of the document.

2) - Click the "Add" button on the tab Customer materials.

3) - In the Nomenclature field, select the material transferred to production (the selection is made from the Nomenclature directory).

4) - In the field Quantity indicate the amount of material transferred.

5) - Field Account is filled in automatically in accordance with the warehouse materials account, you need to check the completion of the field.

6) - In the field Transfer Account (TA) We indicate the off-balance sheet account for the customer’s materials written off for production.

7) - In the field Counterparty We select the customer from the “Counterparties” directory, whose materials are transferred to production.

8) - Post the document by clicking the Post button:

Result of posting the document Request-invoice:

3) Production of finished products from customer materials.

To perform the operation Production of finished products from customer materials, you need to create a document Production Report for a Shift: menu item Production - Production Report for a Shift. Click the Add button.

In the document:

Filling out the document header:

· in the Warehouse field, select the warehouse from which the materials were transferred for processing;

· in the Cost account field, select the account in which the costs associated with processing were collected;

· in the Cost division field, select the division in which the processing was carried out.

On the “Products” tab, you enter data on the products produced from processing: name, quantity, price and amount at the planned cost, the account in which the manufactured products will be listed at the planned cost, as well as the item group.

Products.

2. In the Products field, select the processed products (the selection is made from the “Nomenclature” directory).

3. In the field Quantity indicate the quantity of products produced.

4. In the field Price (planned) it is necessary to indicate the planned cost of the service for processing materials for the production of this type of product.

5. Field Amount (planned) is filled in automatically.

6. The Specification field remains blank.

7. In the Accounting account field, you must indicate the account in which the manufactured products will be listed at the planned cost; it must correspond to account 20.02 “Production of products from customer-supplied raw materials.”

8. In the Item group field, select the group to which these costs will be assigned (the selection is made from the Item groups directory).

9. Post the document by clicking the Post button:

Result of conducting the document Production report for the shift:

4) Transfer of finished products to the customer.

Let’s create a document “Transfer of goods”: menu item Production - Transfer to processing (from processing). Click the "Add" button. Select the transaction type of the document Transfer of products to the customer, then the “OK” button.
In the document:

1. In the Warehouse field, select the warehouse to which the finished products will be transferred.

2. In the Contractor field, select the customer from the Contractors directory for whom the finished product was manufactured.

3. In the Contract field, select the contract with the customer.

4. Click the "Add" button on the tab Goods.

5. In the field Nomenclature select the name of the finished product being produced (in the “Nomenclature” directory, the name of the finished product should be entered in the “Products” folder).

6. In the field Quantity We indicate the number of products produced.

7. Post the document by clicking the Post button:

This document does not generate postings.

5) Reflection of processing services.

We create the document “Sales of processing services”: open the document Requirement-invoice, which we have already created, and based on this document we enter Sales of processing services:

In the document:
Fill out the header of the document:
- in field Counterparty select the customer from the "Counterparties" directory;
- in field Agreement select an agreement with the customer.

On the “Customer Materials” tab, enter data on the materials being written off: name, quantity, and also indicate the account from which they are transferred. The bookmark is filled in automatically; you need to check that the fields are filled in correctly.

IMPORTANT: in the field Account We select the correct materials account for their write-off into production.

Filling out the "Products (processing services)" tab of the document "Sales of processing services":

1. Click the "Add" button on the tab Products (processing services).

2. In the Nomenclature field, select the name of the finished product produced (in the “Nomenclature” directory, the name of the finished product should be entered in the “Products” folder).

6) Return of unused materials.

Creating a document “Return of goods to the supplier”: based on the document Receipt of goods and services, which we previously created, we will enter the document Return of goods to the supplier:

In this case, based on the document “Receipt of goods and services”, a new document Return of goods to supplier is created and automatically filled in. It is necessary to check the completion of its fields and edit them. In our case, we did not use 15 m of fabric, which means we are returning them:

How to keep records of operations for processing customer-supplied raw materials in the 1C 8.3 Accounting 3.0 program, on the processor’s side and on the customer’s side

All necessary documents can be selected on the Production tab.

The toll scheme for processing materials in 1C 8.3 represents a rather long chain of actions that must be strictly followed. Let's try to systematize these actions and draw up tables of necessary documents.

Provided raw materials in 1C 8.3 from the processor

№№	Operation	Document	Document transaction type	Postings
11	Posting tolling materials	"Admission (Acts, invoices)" (old version "Receipt of goods, services")	"Materials for recycling"	Dt 003.01 Kt -
22	Broadcast tolling raw materials for production	"Demand-invoice"		Dt 003.02 Kt003.01
33	Broadcast tolling raw materials for production	"Production report for the shift"		Dt 20.02 Kt 20.01
44	Broadcast products to the customer	"Transfer of goods"	Broadcast products to the customer	No postings
55	Sales of services for processing, write-off of tolling materials.	"Sales of services for processing"		Dt 62.01 Kt90.01 Dt 90.02 Kt20.02 Dt 90.03 Kt68.02 Dt - Kt 003.02
66	Return of balances customer-supplied raw materials	"Return of goods to the supplier"	From recycling	Dt - Kt 003.01

A service implementation document solves several problems at once. The structure of the document and postings are shown in the figures below. Calculating the cost of services for processing customer-supplied material is no different from calculating the cost of any other production services.

Important! When registering customer-supplied raw materials, you should select an agreement with the type “With the buyer”.

When preparing the document “Sales of processing services”, in the “Price” field you need to indicate the price of the services set by the processor, and in the “Planned price” field - the planned cost of the service.

Example of filling out document 1C 8.3 “Sales of processing services”:

Example of postings for raw materials supplied by a processor:

Accounting for raw materials supplied by the customer in 1C

№№	Operation	Document	Document transaction type	Postings
11	Broadcast materials for recycling	"Broadcast goods"	"Transfer of raw materials for recycling"	Dt 10.07 Kt 10.01
22	Return of materials and processed products: 2.1 - write-off of materials; 2.2 - receipt of finished products; 2.3 - return of remaining materials; 2.4 - accounting for processing services; 2.5 - VAT accounting; 2.6 - invoice;	"Admission from processing"		Dt 20.01 Kt 10.07 Dt 43 Kt 20.01 Dt 10.01 Kt 10.07 Dt 20.01 Kt60.01 Dt 19.04 Kt60.01 Dt 68.02 Kt19.04

It should be noted that in 1C 8.3, when transferring customer-supplied raw materials for processing, materials are written off at average cost. The contract type must be selected “With supplier”.

The document “Receipt from Processing” has the following structure:

Products (products from customer-supplied raw materials)
Services (processing services provided to us by the processor)
Used materials (consignment materials used in production)
Returned materials (remains of customer-supplied materials, if any)
Returnable packaging
Cost account

Sample of filling out the document “Receipt from processing” in 1C 8.3 for customer-owned processing:

Example of postings from the dealer:

Thus, the program provides the opportunity to take into account all the necessary operations for accounting for customer-supplied materials. The main thing is to follow the chronological sequence of actions and fill out the documents correctly.

Based on materials from: programmist1s.ru

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

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

The tabular part indicates that they should go to account 10.07 “Materials in processing”. Now we will make sure of this. Click the “Pass” button, then the button.
A window with wiring will open (if they have formed at all, this also happens): Get 267 video lessons on 1C for free:

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

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

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

All necessary documents can be selected on the Production tab. The toll scheme for processing materials in 1C 8.3 represents a rather long chain of actions that must be strictly followed.

Attention

Let's try to systematize these actions and draw up tables of necessary documents. Raw materials supplied by the processor in 1C 8.3 No. Operation Document Transaction type of document Postings 11 Receipt of customer-supplied materials “Receipts (Acts, invoices)” (in the old version “Receipt of goods, services”) “Materials for processing” Dt 003.01 Kt - 22 Transfer of customer-supplied raw materials to production “Requirement” - invoice" Dt 003.02 Kt003.01 33 Transfer of customer-supplied raw materials to production "Production report for the shift" Dt 20.02 Kt20.01 44 Transfer of products to the customer "Transfer of goods" Transfer of products to the customer No postings 55 Sales of processing services, write-off of customer-supplied materials.

BP "double tolling" scheme

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

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

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

Transfer of construction materials to a subcontractor

Info

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

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

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

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

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

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

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

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

the type of operation is established Materials for processing:

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

Fill out the document:

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

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

Accounting info

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

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

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

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

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

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

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

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

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

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

This organization of the production process imposes its own characteristics on the order of reflection of the tolling scheme in accounting. The customer does not reflect the sale of raw materials (since he does not transfer ownership rights to them), but their write-off for production, then shows in accounting the costs of paying for the contractor’s work and from these components forms the cost of manufactured products. Moreover, both the products themselves and all other processing results (for example, waste) are also the property of the customer (Article 220 of the Civil Code of the Russian Federation). Therefore, the cost of materials is not written off from the balance sheet of the customer organization, but is taken into account on account 10, subaccount “Materials transferred for external processing” (clause 157 of the Methodological Instructions).

The transfer of materials for processing to the contractor can be issued with an invoice in form No. M-15. The documents must indicate that the materials were transferred for processing on a toll basis.

After processing, the contractor is obliged to transfer the result to the customer (clause 1 of Article 703 of the Civil Code of the Russian Federation). At the same time, he is given the remains of unused materials (clause 1 of Article 713 of the Civil Code of the Russian Federation) and the following documents:

invoice for the transfer of finished products to the customer in form No. MX-18 and (or) a report on products made from the customer’s raw materials;
a report on processed raw materials, which should provide data on the materials consumed (clause 1 of Article 713 of the Civil Code of the Russian Federation);
invoice for the return of materials not used in production;
act of acceptance and transfer of work for the cost of processing work (Article 720 of the Civil Code of the Russian Federation);
invoice for the cost of processing work.

Example

The organization ZAO "Sewing Factory" received an order for the production of finished products - a women's suit (30 pieces) from customer-supplied raw materials. LLC "Customer" transferred materials for the manufacture of products - fabric (100 m) at a price of 200 rubles. per meter Products are manufactured in accordance with the specification for write-off of materials “Specification No. 1 (production)” approved by JSC “Sewing Factory”. As a result of production, 10 m of excess fabric remained, which was returned to the organization Customer LLC. The cost of the service for sewing one unit of product is 354.00 rubles. (including VAT 18% - 54.00 rub.). The cost of services for processing finished products is determined by the planned cost, which is 100 rubles. per unit of service provided.

The following business operations are performed:

(registration of invoice for receipt of materials).
(registration of a request-invoice for the release of materials according to form No. M-11).
(registration of an invoice for receipt of finished products in form No. MX-18).
Reflection of materials processing services(drawing out an act of services rendered and an invoice, a report on products made from the customer’s raw materials, a report on processed raw materials).
(registration of an invoice for the return of materials).

№	Operation	Dt	CT	Sum	Document 1C	Entry based
1	Receipt of customer-supplied materials	003.01	---	20 000,00	Receipt of goods and services	---
2	Transfer of customer-supplied materials to production	003.02	003.01	18 000,00	Request-invoice	---
3.1	Production of finished products from customer materials	20.02	20.01	3 000,00	Shift production report	---
3.2	Transfer of finished products to the customer	---	---	---	Transfer of goods	---
4.1	Write-off of customer-supplied materials	---	003.02	18 000,00	Sales of processing services	Request-invoice
4.2		62.01	90.01.1	10 620,00
4.3	VAT charged on sales of services	90.03	68.02	1 620,00
4.4	The cost has been written off (excluding the cost of customer-supplied materials)	90.02.1	20.02	3 000,00
4.5	Issuing an invoice for processing services	---	---	10 620,00	Invoice issued	Sales of processing services
5	Return of unused materials	---	003.01	2 000,00	Returning goods to the supplier	Receipt of goods and services

Receipt of customer-supplied materials

To perform operation 1 “Receipt of customer-supplied materials” (see example table), you need to create a document “Receipt of goods and services”. As a result of this document, the corresponding transactions will be generated.

Creation of the document "Receipt of goods and services" (Fig. 1):

Filling out the header of the document “Receipt of goods and services” (Fig. 2):

In field Stock select the warehouse to which customer-supplied materials are received.
In field Counterparty
In field Agreement Attention! In the contract selection window, only those contracts that have the contract type are displayed With buyer(Fig. 3).

Filling out the tabular part of the document “Receipt of goods and services” (Fig. 4):

On the “Materials” tab, you enter data: name, quantity, price, and also indicate the materials account for which entries will be made as a result of posting the document.

Filling out the "Settlement Accounts" tab of the "Receipt of Goods and Services" document:

On the "Settlement Accounts" tab, enter the account for settlements with the customer for received materials (filled in automatically).

Filling out the "Additional" tab of the document "Receipt of goods and services" (Fig. 5):

On the "Additional" tab, enter the details of the document from the customer for which the materials were received:

in field In. number enter the receipt document number;
in field In. date Enter the date of the receipt document.

In addition, if necessary, you can fill in the fields Shipper And Consignee.

The result of conducting the document “Receipt of goods and services” (Fig. 6):

Conduct .

Transfer of customer-supplied materials to production

To perform operation 2 “Transfer of customer-supplied materials to production” (see example table), you need to create a “Requirement-invoice” document. As a result of this document, the corresponding transactions will be generated.

Creating a document "Request-invoice" (Fig. 7):

Filling out the header of the document “Request-invoice” (Fig. 8):

In field Stock select the warehouse from which materials will be transferred to production.
Checkbox Cost accounts on the "Materials" tab no need to install, because Customer-supplied materials are released into production.

Filling out the “Customer Materials” tab of the “Requirement-Invoice” document (Fig. 9):

On the “Customer Materials” tab, enter data on the materials being written off: name, quantity, and also indicate the accounting account from which they are transferred and where they are transferred:

The result of posting the document “Request-invoice” (Fig. 10):

To post a document, click the button Conduct, to view transactions, click the button Result of the document .

Production of finished products from customer materials

To perform operation 3.1 “Release of finished products from customer materials” (see example table), you need to create a document “Production report for the shift”. As a result of this document, the corresponding transactions will be generated.

Creating the document "Production report for the shift" (Fig. 11):

Filling out the header of the document "Production report for the shift" (Fig. 12):

In field Stock select the warehouse where finished products will be recorded.
Checkbox Write off materials is established if, simultaneously with the release of finished products, materials are written off in the document “Production Report for a Shift”. In our example, during the production of products, the write-off of materials was carried out earlier using the document “Requirement-invoice” (see operation 2 “Transfer of customer-supplied materials to production”). If you check the box, an additional “Materials” tab will appear, on which you can reflect the write-off of materials for production costs. When posting the document “Production Report for a Shift”, the corresponding entries will be generated to write off materials from the credit of account 10 “Materials”. In our example, materials are not written off using this document, so you need to uncheck the box Write off materials.
In field Cost account select the account that records the costs associated with processing.
In field Cost Division select the department in which the processing was carried out.

Filling out the "Products" tab of the "Shift Production Report" document (Fig. 13):

The result of the document "Production report for the shift" (Fig. 14):

To view transactions, click the button Result of the document .

To perform operation 3.2 “Transfer of finished products to the customer” (see example table), you need to create a document “Transfer of goods”. This document does not generate postings.

Creating a document "Transfer of goods" (Fig. 15):

Filling out the document "Transfer of goods" (Fig. 16):

Reflection of materials processing services

To perform operations 4.1 "Write-off of customer-supplied materials", 4.2 "Sales of processing services", 4.3 "VAT accrued on the sale of services" and 4.4 "Write-off of cost (excluding the cost of customer-supplied materials)" (see example table), you must create a document "Sales processing services" based on the document "Requirement-Invoice", which was used to write off the materials. As a result of posting the document “Sales of processing services”, the corresponding transactions will be generated.

Creation of the document "Sales of processing services":

Filling out the header of the document “Sales of processing services” (Fig. 17):

In field Counterparty select the customer from the "Counterparties" directory.
In field Agreement select an agreement with the customer.

Filling out the “Customer Materials” tab of the document “Sales of processing services” (Fig. 17):

On the “Customer Materials” tab, you enter data on the materials being written off: name, quantity, and also indicate the account from which they are transferred. The bookmark is filled in automatically; you need to check that the fields are filled in correctly.

in field Account it is necessary to select an account for accounting of customer-supplied materials transferred to production.

Filling out the “Products (processing services)” tab of the document “Sales of processing services” (Fig. 18):

To perform operation 4.5 “Issuing an invoice for processing services” (see example table), you need to create a document “Invoice issued” based on the document “Sales of processing services”. As a result of posting the "Invoice issued" document, no postings are generated.

Creating the document "Invoice issued" (Fig. 19):

About adjustment invoices issued in the event of a change in the price of goods, read the articles "Adjustment invoice issued (increase in the price of goods, current period)" and "Adjustment invoice issued (decrease in the price of goods, current period)".

The result of the document “Sales of processing services” (Fig. 20):

To post a document, click the button Conduct, to view transactions, click the button Result of the document .

When posting the document “Sales of processing services” under loan 90.01.1 “Revenue from sales not subject to UTII”, revenue for services provided for processing of finished products in the amount of RUB 10,620.00 is reflected. Debit 90.02.1 “Cost of sales not subject to UTII” reflects the planned cost of processing services provided.

Attention! Materials received for processing are written off from the credit of account 003.02 “Materials transferred to production” using the average cost method. This method is fixed in the accounting policy in the section Valuation of inventories upon disposal in special cases(Fig. 21) and cannot be changed by the user.

Setting the accounting policy parameters for writing off materials is done from the menu: Enterprise - Accounting policies - Accounting policies of organizations - bookmark Reserves(Fig. 21).

Return of unused materials

To perform operation 5 “Return of unused materials” (see example table), you need to create a document “Return of goods to supplier”. As a result of this document, the corresponding transactions will be generated.

To check the remaining unused material (supplied raw materials) in the warehouse, transferred by the customer for the manufacture of finished products, you can use the report Turnover balance sheet according to account 003.01 “Materials in warehouse”, having formed it for the required period.

To do this, do the following (Fig. 22):

Call from the menu: Reports - Account balance sheet.
In the fields Period from... to... select the period for which the report is generated.
In field Check select account 003.01 .
Click the button Settings to create an accounting register (Fig. 22).
In the "Settings Panel" window, call "Settings Panel Options" and check the following boxes: Indicators,Grouping, Additional data, Selection, Decor. In the "Design" section, check the following boxes: Display title, Display signatures And Display unit of measurement. In order for the accounting registers (for example, in the balance sheet) to reflect the position and signature of the responsible person, it is necessary to configure the information register "Responsible persons of the organization" (menu Company - Responsible persons of organizations(Fig. 23)).
Click the "Generate report" button.

Creating a document "Return of goods to supplier":

The “Return of goods to supplier” document is entered based on the “Receipt of goods and services” document with which the materials were received.

Filling out the "Materials" tab of the "Return of goods to supplier" document (Fig. 24):

On the “Materials” tab, you enter data on the returned materials: name, quantity, price, total amount, and also indicate the accounting account from which they are transferred. The bookmark is filled in automatically; you need to check that the fields are filled in correctly and edit them.

Result of conducting the document “Return of goods to supplier” (Fig. 25):

To post a document, click the button Conduct, to view transactions, click the button Result of the document .

To control the movement of inventory items in the warehouse, you can use the report Turnover balance sheet according to account 003.01 “Materials in warehouse”, having formed it for the required period (Fig. 26).

Often, an organization is engaged in the trade of any product, while at the same time the same product is a raw material for other products, the sale of which the company is also engaged in. But for some reason the company cannot produce the necessary products on its own.

There are many such examples. This is, for example, a fabric store that also sells ready-made clothes. The store sends the fabrics for processing and receives back the finished products (clothing).

Let's look at how to formalize the transfer of raw materials and materials for processing in 1C 8.3 Accounting and receive finished products.

Transfer of raw materials for processing

To register the operation of transferring raw materials for processing in 1C, go to the “Production” menu and in the “Transfer for processing” section, click on the link “Transfer of raw materials for processing.”

A window with a list of documents will open. Click the “Create” button here. A window for creating a new document will open.

Filling out the document should not cause any particular difficulties. In the header of the document, as usual, we indicate:

Organization;
Stock;
Counterparty;
Agreement.

In the tabular section we indicate a list of transferred inventory items (raw materials or materials) for processing. Be sure to enter your accounting accounts correctly.

If returnable packaging is available, it must be indicated on the appropriate tab.

As a result, you should get something like this:

Let's go through the document and look at the postings for the transfer of materials in 1C 8.3:

If you have a manufacturing enterprise and materials are sent for processing, then the credit account will be 10.01.

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Receipt from finished product processing

Since the manufacturer of the products that we order from him and provide the materials is actually providing us with a service, we will create two documents.

The first 1C document will reflect the cost of manufacturing products, and the second will deliver finished products to the specified warehouse.

The header of the documents is filled out similarly to the previous one (described above), with the exception of two details.

Please indicate correctly:

accounts of settlements with counterparties, method of offset of advance payment;
if the organization is a VAT payer, then you need to indicate whether VAT is included in the price or not.

So, let's first reflect production services. To do this, fill in the “Services” tab, adding one or more lines of services from the nomenclature directory there. Naturally, we will indicate the quantity and price.

If you need to create an invoice, it is created using the link at the bottom of the document:

We carry out the document. In 1C, the following transactions should be generated for the receipt of processing services:

Now we will process the receipt of goods. To do this, fill out the “Products” tab.

Here we indicate the product, quantity and price. Also, to properly complete the operation, it is necessary to fill out the “Used materials” tab, because we need to write them off for production.

It is best to create a specification for the incoming item, then this tab will be filled in automatically.