Accounting account 10 - materials in 2022

Let's start with the name

Account 10 “Materials”, in accordance with Instruction 94n, is used to reflect on it everything that happens in the company with materials, raw materials, fuel, spare parts, inventory and other similar acquisitions.
Briefly, we can say that account 10 reflects what relates to inventories (inventories): their receipt and disposal. Subaccounts to account 10 can be opened by types of inventories enlarged: raw materials and supplies (10-1), fuel (10-3), spare parts (10-5), account 10-10 (which applies) - special equipment and special clothing, etc. etc., in accordance with those recommended in Instruction 94n or independently created and included in the accounting policy.

Postings to account “10.06”

By debit

Debit	Credit	Content	Document
10.06	000	Entering opening balances: other materials	Entering balances
10.06	10.06	Disassembly of other materials	Nomenclature complete set
10.06	10.06	Transfer between warehouses of other materials	Movement of goods
10.06	10.06	Collection of other materials	Nomenclature complete set
10.06	10.07	Return of other materials from recycling	Receipt from processing
10.06	19.03	Inclusion in the cost of other materials of the amount of non-refundable VAT paid upon purchase	VAT write-off
10.06	60.01	Receipt of other materials from processing at planned cost. Reflection of debt to the supplier under the contract in rubles.	Receipt from processing
10.06	60.01	Receipt of other materials from the supplier. Reflection of debt to the supplier under the contract in rubles.	Receipts (acts, invoices)
10.06	60.01	Inclusion in the cost of other materials of additional expenses (third-party services for transportation, storage, etc.) under the contract in rubles.	Receipt of additional expenses
10.06	60.21	Receipt of other materials from the supplier. Reflection of debt to the supplier under the contract in currency	Receipts (acts, invoices)
10.06	60.21	Inclusion in the cost of other materials of additional expenses (third-party services for transportation, storage, etc.) under the contract in c.u.	Receipt of additional expenses
10.06	60.21	Receipt of other materials from processing at planned cost. Reflection of debt to the supplier under the contract in currency	Receipt from processing
10.06	60.31	Receipt of other materials from processing at planned cost. Reflection of debt to the supplier under the contract in monetary units.	Receipt from processing
10.06	60.31	Inclusion in the cost of other materials of additional expenses (third-party services for transportation, storage, etc.) under the contract in c.u.	Receipt of additional expenses
10.06	60.31	Receipt of other materials from the supplier. Reflection of debt to the supplier under the contract in monetary units.	Receipts (acts, invoices)
10.06	66.03	Acceptance for accounting of other materials under a short-term loan agreement in rubles.	Operation
10.06	67.03	Acceptance for accounting of other materials under a long-term loan agreement in rubles.	Operation
10.06	71.01	Acceptance for accounting of other materials received from the accountable person in rubles.	Advance report
10.06	73.02	Acceptance for accounting of other materials received from an employee of the organization to pay off debts for compensation for material damage	Operation
10.06	75.01	Acceptance for accounting of other materials received as a contribution to the authorized capital	Operation
10.06	91.01	Surplus of other materials identified as a result of inventory. Recognition of other income	Posting of goods
10.06	98.02	Acceptance for accounting of other materials received free of charge, incl. under a gift agreement	Operation

By loan

Debit	Credit	Content	Document
08.03	10.06	Including the cost of other materials in capital construction costs	Request-invoice
08.03	10.06	Inclusion in the cost of equipment requiring installation, the cost of other materials	Request-invoice
10.06	10.06	Disassembly of other materials	Nomenclature complete set
10.06	10.06	Collection of other materials	Nomenclature complete set
10.06	10.06	Transfer between warehouses of other materials	Movement of goods
10.07	10.06	Transfer of other materials for recycling	Receipt from processing
10.07	10.06	Transfer of other materials for recycling	Transfer of raw materials for processing
20.01	10.06	Adjustment of the cost of other materials written off as main production costs	Regular operation
20.01	10.06	Write-off of the cost of other materials to the costs of main production	Request-invoice
23	10.06	Adjustment of the cost of other materials written off as auxiliary production costs	Regular operation
23	10.06	Write-off of the cost of other materials as auxiliary production costs	Request-invoice
25	10.06	Adjustment of the cost of other materials written off as production overhead	Regular operation
25	10.06	Write-off of the cost of other materials to general production expenses	Request-invoice
26	10.06	Write-off of the cost of other materials to general business expenses	Request-invoice
26	10.06	Adjustment of the cost of other materials written off as general business expenses	Regular operation
28	10.06	Write-off of the cost of other materials to correct defects	Request-invoice
28	10.06	Write-off of the cost of other materials to correct defects	Request-invoice
29	10.06	Adjustment of the cost of other materials written off as expenses of service industries and farms	Regular operation
29	10.06	Write-off of the cost of other materials to the costs of service industries and farms	Request-invoice
44.01	10.06	Write-off of the cost of other materials as distribution costs in organizations engaged in trading activities	Request-invoice
44.01	10.06	Adjustment of the cost of other materials written off as distribution costs in organizations engaged in trading activities	Regular operation
44.02	10.06	Adjustment of the cost of other materials written off as business expenses in organizations engaged in industrial and other production activities	Regular operation
44.02	10.06	Write-off of the cost of other materials as business expenses in organizations engaged in industrial and other production activities	Request-invoice
45.03	10.06	Shipment of other materials to third parties without transfer of ownership	Sales (acts, invoices)
45.03	10.06	Transfer of other materials to the commission (registration with the committent)	Sales (acts, invoices)
76.02	10.06	Return of other materials to the supplier under the contract in rubles.	Returning goods to the supplier
76.02	10.06	Reflection of the amount of claims presented to the supplier in connection with the identification of discrepancies in prices and tariffs, arithmetic errors in calculating the cost of other materials	Operation
91.02	10.06	Return of other materials from the buyer during the reporting period (reversal)	Return of goods from the buyer
91.02	10.06	Transfer of other materials free of charge	Operation
91.02	10.06	Write-off (liquidation) of the cost of other materials as a result of natural disasters, fires and other emergency circumstances	Operation
91.02	10.06	Write-off of the cost of other materials sold to the buyer	Sales (acts, invoices)
94	10.06	Lack of other materials	Write-off of goods

Basic transactions for account 10

Since the account is active, then by its debit we show the receipt of an asset in the form of inventories, and by credit - its disposal from this account:

Dt 10 Kt 60 (71, 76) - registration of materials;
Dt 20 (23, 26, 44, 91) Kt 10 - how to write off materials from account 10 to main or auxiliary production, general business expenses, sales expenses or financial results.

If at the end of the reporting or other analyzed period there is a debit balance on the account. 10, it shows the cost of materials available. At the end of the reporting period, such balance is reflected in the balance sheet asset on line 1210 “Inventories”.

Everything that happened in accounting for materials for any period is reflected in the balance sheet for account 10, which contains:

balance (remains) at the beginning of a given period;
receipt as debit turnover;
disposal as loan turnover;
balances at the end of the period.

Now in more detail about each operation.

Postings to account “10.09”

By debit

Debit	Credit	Content	Document
10.09	000	Entering initial balances: inventory and household supplies	Entering balances
10.09	10.09	Moving between warehouses of inventory and household supplies	Movement of goods
10.09	10.09	Equipment and household supplies	Nomenclature complete set
10.09	10.09	Dismantling of equipment and household supplies	Nomenclature complete set
10.09	19.03	Inclusion in the cost of inventory and household supplies of the amount of non-refundable VAT paid upon purchase	VAT write-off
10.09	60.01	Receipt of construction materials from processing at planned cost. Reflection of debt to the supplier under the contract in rubles.	Receipt from processing
10.09	60.01	Inclusion in the cost of inventory and household supplies of additional expenses (services of third-party organizations for transportation, storage, etc.) under the contract in rubles.	Receipt of additional expenses
10.09	60.01	Receipt of construction materials from the supplier. Reflection of debt to the supplier under the contract in rubles.	Receipts (acts, invoices)
10.09	60.21	Inclusion in the cost of inventory and household supplies of additional expenses (services of third-party organizations for transportation, storage, etc.) under the contract in c.u.	Receipt of additional expenses
10.09	60.21	Receipt of construction materials from the supplier. Reflection of debt to the supplier under the contract in currency	Receipts (acts, invoices)
10.09	60.21	Receipt of construction materials from processing at planned cost. Reflection of debt to the supplier under the contract in currency	Receipt from processing
10.09	60.31	Receipt of construction materials from the supplier. Reflection of debt to the supplier under the contract in monetary units.	Receipts (acts, invoices)
10.09	60.31	Receipt of construction materials from processing at planned cost. Reflection of debt to the supplier under the contract in monetary units.	Receipt from processing
10.09	60.31	Inclusion in the cost of inventory and household supplies of additional expenses (services of third-party organizations for transportation, storage, etc.) under the contract in c.u.	Receipt of additional expenses
10.09	66.03	Acceptance of inventory and household supplies under a short-term loan agreement in rubles.	Operation
10.09	67.03	Acceptance of inventory and household supplies under a long-term loan agreement in rubles.	Operation
10.09	71.01	Acceptance for accounting of inventory and household supplies received from the accountable person in rubles.	Advance report
10.09	73.02	Acceptance for accounting of inventory and household supplies received from an employee of the organization to pay off debts for compensation for material damage	Operation
10.09	75.01	Acceptance for accounting of inventory and household supplies received as a contribution to the authorized capital	Operation
10.09	91.01	Surplus inventory and household supplies identified as a result of inventory. Recognition of other income	Posting of goods
10.09	98.02	Acceptance for accounting of inventory and household supplies received free of charge, incl. under a gift agreement	Operation

By loan

Debit	Credit	Content	Document
10.09	10.09	Moving between warehouses of inventory and household supplies	Movement of goods
10.09	10.09	Equipment and household supplies	Nomenclature complete set
10.09	10.09	Dismantling of equipment and household supplies	Nomenclature complete set
20.01	10.09	Write-off of the cost of inventory and household supplies to the costs of main production upon transfer to operation	Transfer of materials into operation
23	10.09	Write-off of the cost of inventory and household supplies to the costs of auxiliary production upon transfer to operation	Transfer of materials into operation
25	10.09	Including the cost of inventory and household supplies in general production costs upon commissioning	Transfer of materials into operation
26	10.09	Including the cost of inventory and household supplies in general business expenses upon commissioning	Transfer of materials into operation
29	10.09	Inclusion of the cost of inventory and household supplies into the costs of service industries and farms upon transfer to operation	Transfer of materials into operation
44.01	10.09	Including the cost of inventory and household supplies in distribution costs in organizations engaged in trading activities upon transfer to operation	Transfer of materials into operation
44.02	10.09	Inclusion of the cost of inventory and household supplies in business expenses in organizations engaged in industrial and other production activities upon commissioning	Transfer of materials into operation
45.03	10.09	Transfer of inventory and household supplies to the commission (accounting with the principal)	Sales (acts, invoices)
45.03	10.09	Shipment of inventory and household supplies to third parties without transfer of ownership	Sales (acts, invoices)
76.02	10.09	Return of inventory and household supplies to the supplier under an agreement in rubles.	Returning goods to the supplier
76.02	10.09	Reflection of the amount of claims presented to the supplier in connection with the identification of discrepancies in prices and tariffs, arithmetic errors in calculating the cost of inventory and household supplies	Operation
91.02	10.09	Write-off of the cost of inventory and household supplies sold to the buyer	Sales (acts, invoices)
91.02	10.09	Transfer of inventory and household supplies free of charge	Operation
91.02	10.09	Write-off (liquidation) of the cost of inventory and household supplies as a result of natural disasters, fires and other emergency circumstances	Operation
91.02	10.09	Return of inventory and household supplies by the buyer (reversal)	Return of goods from the buyer
94	10.09	Lack of inventory and household supplies	Write-off of goods

We capitalize the receipt

Before recording funds received into the account. 10, you need to recalculate everything and compare it with the quantity and name indicated in the seller’s document, usually TORG-12 or TTN, and inspect for defects.

If the inspection reveals no problems, everything is in place and in excellent condition, they are transferred for reporting to the storekeeper without registration at the warehouse. Documentary posting is executed by an invoice in the unified form M-4 or in free form with the mandatory details established by law 402-FZ. Another option is to put a “posted” stamp on the seller’s document with the name of your company, date of posting, full name. and the position of the responsible person and his signature.

If, however, the check shows that not everything is as expected, you need to draw up a report on the defects of the goods in terms of quantity or quality. In this case, the actual quantity of received materials with quality that satisfies you is subject to capitalization.