General principles of accounting of economic processes, Basic principles of accounting of the process of procurement of material and material values ​​- Accounting

General principles of accounting for business processes

Organizations perform a variety of economic operations that constitute the content of the main economic processes. It is economic processes that are for the organization the objects that constitute economic activity. The main economic processes are:

1) procurement of inventory items;

2) production of products (works, services);

3) sale of products (works, services).

The basic principles of accounting for the process of procuring commodity and material values ​​

The procurement process is a complex of economic operations to provide the organization with raw materials, materials, fuel, energy and other items and means of labor necessary for the production of products (works, services). In this process, the property is acquired as a long-term use, and single use.

When purchasing production stocks, the organization pays the supplier their cost at purchase prices, and also incurs additional costs related to supply (for transportation and unloading, for delivery from the railway station, airport or pier to the warehouse of the enterprise, etc.) . The above costs are referred to as & quot; procurement and delivery costs & quot ;. Thus, the actual cost price of the acquisition (stocking) of inventories consists of the value at the acquisition prices (procurement) and the costs of procuring and delivering these values.

The main accounting accounts used in the procurement process are: 10 & quot; Materials & quot ;, 60 & quot; Settlements with suppliers and contractors & quot ;, 51 & quot; Calculation accounts & quot ;.

The buyer, having received from the supplier an account for the materials shipped to him, accepts it (gives consent to payment) or refuses to accept. Based on the acceptance of the account, an accounting entry is made in the accounting of the enterprise on the debit of account 10 "Materials" and credit account 60 "Payments with suppliers and contractors & quot; on the cost of materials at purchase prices.

In the debit of account 10 & quot; Materials & quot; In addition to the purchase price of materials, additional costs related to the delivery, unloading, and stowage of materials are taken into account. Summarizing the cost of materials at purchase prices and additional costs, we calculate the actual cost price of the acquired inventory items (Table 1).

Thus, despite the fact that the purchase price of materials is equal to 756000 rubles, their actual cost price was 812000 rubles.

The tasks of accounting for the process of procurement (acquisition) of resources are:

• Documentation and timely recording of the receipt of materials, fixed assets, intangible assets;

• reliable calculation of the initial value of fixed assets, intangible assets, the actual cost of purchased materials;

• timely repayment of debts to suppliers and contractors.

Table 1. Example of calculating the actual cost of purchased inventory


Summary of the business transaction




Materials received from the supplier:

a) the cost of materials at purchase prices;

b) costs of transportation of materials by rail (railway tariff)

756 000 44 000


The account of the trucking organization for the transportation of materials from the railway station to the buyer's warehouse is accepted for payment



An advance report on payment for unloading and stowage of materials in the warehouse was accepted



Listed from the current account:

a) the supplier for the materials;

b) motor transportation organization

800 000 10 000


TOTAL: Actual Cost of Purchased Materials

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