Accounting for customer-supplied raw materials in 1C: Accounting 8 (receipt of materials for processing)
In one of the previous articles, we already looked at working with customer-supplied raw materials from the position of the customer transferring the materials for processing ( Accounting for customer-supplied raw materials in 1C: Accounting 8 (transfer of materials for processing) ). And in this article we will consider the opposite situation, when an organization receives raw materials from a counterparty for subsequent processing by its own employees and transfer of finished products to the customer who pays for the services provided.

So, the first stage is the receipt of raw materials from the customer. This operation can be carried out either through the “Purchases” section using the document “Receipts (acts, invoices)” with the operation type “Materials for processing”.

Or directly through the “Production” section, selecting “Receipt for processing”.

We arrive at the same document “Receipt: Materials for processing” in different ways.

In the “Counterparty” field, you must select a supplier of raw materials, but such a counterparty is considered not a supplier, but a buyer, because it purchases processing services. Therefore, we have the opportunity to select only the “With the buyer” type of contract. We indicate the warehouse to which the materials are received and fill out the tabular section using the “Add” button. The accounting account for this document is automatically set to 003.01 “Materials in warehouse”.

The second step is the transfer of customer materials to production. Registration takes place using the document “Request-invoice”.

We create a new document, indicating in the header the warehouse from which we are transferring the materials.

There is no need to check the "Cost Accounts on Tab" box. The “Customer Materials” tab is filled out as follows: the customer is the counterparty from whom the materials were received. By clicking the "Add" button, we enter the required item and quantity into the table section, and invoices are issued automatically. The transfer account is the off-balance sheet account "Materials transferred to production."

As for your own production costs, they are reflected in the same documents as for the production of your own products.

When filling out, indicate the department to which the costs will be written off; warehouse to which finished products will be delivered; a cost account in which costs are recorded.

Then in the tabular section we work with the “Products” tab, adding the range of products obtained as a result of processing. We indicate the quantity; the planned price at which the release of finished products will be reflected; the accounting account on which the released products will be recorded is account 20.02 “Production from customer-supplied raw materials”; item group to which the costs will be attributed. If necessary, fill in the "Specification" field with an element from the directory of the same name.

The next step will be the transfer of finished products to the customer.

This procedure is carried out through the document “Transfer of products to the customer”.

You will also need to reflect materials processing services; this can be done using a special document called “Sales of processing services.”

You can create a “Sales of processing services” based on the previously entered document “Requirement-invoice”, then the document header and the “Customer Materials” tab will be automatically filled in.

Next, we go to the “Products (processing services)” tab and enter into the tabular section the range of finished products and the price of the rendered processing services, we also indicate the planned price, quantity and accounting accounts.

After posting the document, you can see that the write-off of customer-supplied materials, the write-off of cost, the sale of services itself, and the accrual of VAT if necessary are reflected.

Now let's look at what to do if there is a need to return unclaimed materials. Let’s first verify the existence of such a situation by generating the report “Turnover balance sheet for account 003.01”.

The remainder exists, then, based on the document “Receipt for processing,” we enter the document “Return of goods to the supplier.”

We receive a completed document in which we set only the date we need for the return of materials and the required quantity.

After completion, we check whether all materials were returned to the customer, again generating a report.

This is how the accounting of raw materials supplied by the processor looks like.

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

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

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

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

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

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

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

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

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

Receipt from processing

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

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

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

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

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

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

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

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

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

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

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

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

Return of unused goods

Provided raw materials (materials) 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, hand over completed work and manufactured products (para. 2 clause 156 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 28, 2001 No. 119n). We will tell you about accounting for customer-supplied raw materials in our material.

How to take into account customer-supplied raw materials

To process raw materials on a toll basis, a contract is concluded between the customer and the contractor (Article 702 of the Civil Code of the Russian Federation). This agreement involves the contractor performing repair (construction) work or manufacturing products for the customer organization from materials received from it.

At the same time, the materials transferred under the contract do not become the property of the contractor, and therefore are not written off from the customer’s accounting records. Likewise, the contractor may not include the materials received as part of his own property.

Therefore, the customer’s materials transferred for processing continue to be listed in account 10 “Materials”, but are transferred to the sub-account “Materials transferred for external processing” (Order of the Ministry of Finance dated October 31, 2000 No. 94n), and the contractor is accepted for off-balance sheet accounting in account 003 "Materials accepted for processing."

The Instructions for the Application of the Chart of Accounts (approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n) indicate that subaccount 10-7 “Materials transferred for external processing” takes into account the movement of materials transferred for external processing, the cost of which is subsequently included into the production costs of products obtained from them.

About account 003 “Materials accepted for processing” it is indicated that it summarizes information about the availability and movement of raw materials and customer materials accepted for processing (raw materials supplied by customer), not paid for by the manufacturing organization. Accounting for the costs of processing or refining raw materials and materials is carried out on production cost accounts, reflecting the associated costs (with the exception of the cost of raw materials and materials of the customer). Raw materials and materials of the customer accepted for processing are accounted for in account 003 at the prices stipulated in the contracts. Analytical accounting for account 003 is carried out by customers, types, grades of raw materials and materials and their locations.

Accounting entries for raw materials supplied to customers

Let us present the transactions for customer-supplied raw materials that are usually made by the customer and the contractor (processor).

Accounting for the customer of repair (construction) work:

Operation	Account debit	Account credit
Materials were transferred to the contractor for repair (construction)	10-7	10-1, 10-8 “Building materials”, etc.
Materials written off for repairs (construction) based on the contractor’s report	08 “Investments in non-current assets”, 20 “Main production”, 26 “General business expenses”, 44 “Sale expenses”, etc.	10-7
	08, 20, 26, 44, etc.	60 “Settlements with suppliers and contractors”
VAT on repair (construction) work is included	19 “VAT on purchased assets”	60
Materials not used by the contractor were returned	10-1, 10-8, etc.	10-7

If customer-supplied raw materials are transferred for the manufacture of products, then the customer’s accounting will be as follows:

Operation	Account debit	Account credit
Materials were transferred to the contractor for the manufacture of products	10-7	10-1, etc.
Materials for the manufacture of products were written off based on the contractor’s report	20	10-7
The cost of work performed by the contractor is reflected	20	60
VAT on contract work has been taken into account	19	60
Other costs for the manufacture of products incurred by the organization independently (without the involvement of a contractor) are taken into account.	20	10, 02 “Depreciation of fixed assets”, 70 “Settlements with personnel for wages”, 69 “Calculations for social insurance and security”, 60, etc.
Finished products manufactured in whole or in part with the involvement of a processor have been released from production	43 “Finished products”	20

The contractor's accounting of customer-supplied raw materials accepted for repair (construction) work is presented in the table:

When producing products for a customer from customer-supplied raw materials, the complex of the above transactions will be supplemented by entries in account 002 “Inventory and materials accepted for safekeeping.” The debit of this account will account for manufactured products from customer-supplied raw materials before they are transferred to the customer, and the credit will account for products transferred to the customer.

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.

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.

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):

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.

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 cost (excluding the cost of customer-supplied materials)” (see example table), you need to 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).

Production accounting at the dealer consists of two operations:

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

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

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

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

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

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

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

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

The header of the document is filled out as standard.

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

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

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

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

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

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

The debt to the supplier, production costs, receipt of products and input VAT are reflected.

To close the 20th account you must complete month end:

We will generate a certificate-calculation Costing:

The cost per unit is shown incorrectly (program error), but the amounts are shown correctly:

Let's look at the fact of product receipt, forming the turnover for account 43:

Let’s make sure that the expensive 20th account is closed successfully: