Changing the name of the goods upon posting. In the documents of suppliers there are different names of the same product: how to reflect in accounting? Bill of lading form

What is the problem: how to capitalize a similar product, the name of which varies from supplier to supplier.

There is a solution: to provide in the accounting policy the ability to create groups of homogeneous materials and assign their own names of items.

Situation

In the supplier's receipt documents, the goods are referred to as "Young backpack". In the analytical accounting, the purchasing enterprise has a product similar in its characteristics, but in the card this product has the name "Knapsack".

Question: what should a company do? Open a new stock item number in the stock list directory and a new material inventory card? Or can the goods be combined under one number in one name?

Analysis of the situation and conclusions

There is a certain item in the item directory created by the enterprise, but it is called differently in the supplier's receipt documents. And it happens that different suppliers have their own names for the same product. Such situations are not uncommon.

What to do? Separate "new product" into a separate nomenclature? But this leads to the fact that the catalog of nomenclatures increases, the search for goods becomes more difficult.

Unfortunately, this issue is not often covered in clarifications, so enterprises are forced to make a decision on their own. Nevertheless, certain conclusions can be drawn from various sources.

Let's start with the main normative act for accounting - Law No. 996-XIV of July 16, 1999. According to part 2 of Art. 9 of this Law one of required details primary documents is the content, volume and unit of measure of the operation. For goods, this will be their name, quantity and their unit of measure. That is, the supplier, when selling a product, must clearly indicate its name. It turns out that the buyer cannot change anything in his account, because he has a primary document?

Let's see what others have to say about this. regulations.

The main document regulating the accounting of stocks at the enterprise is P (S) BU 9 "Stocks". In particular, paragraph 7 of the standard provides that the unit of inventory accounting is their name or homogeneous group (species). That is, P(S)BU allows you to choose what is more convenient for accounting.

Is there some more Guidelines, approved by order of the Ministry of Finance of January 10, 2007 No. 2. And there, in paragraph 1.4, it is said that in order to organize inventory accounting, the administrative document approved by the owner of the enterprise determines:

document flow rules and technology for processing accounting information, the procedure for controlling the movement of stocks and responsibility officials;
order analytical accounting stocks;
unit of physical measure of stocks for each accounting unit.

That is the procedure for the formation of a material accounting unit should be prescribed in the administrative document. For example, in an order on accounting policy. It is in the accounting policy that the enterprise captures all the inherent features of accounting for business operations, for which there may be several options for reflection.

There is also one old letter from the USSR Ministry of Finance dated 04/30/74 No. 103, from which it follows that the nomenclature of materials is created by name or by homogeneous interchangeable group. In paragraph 7 of section. I of the appendix to this letter, the Ministry of Finance indicated that in order to improve accounting, it would be advisable to determine the appropriate number of accounting groups of materials, while avoiding their excessive consolidation. However, in some cases, consolidation of nomenclature numbers may be allowed by combining several sizes, grades, types of homogeneous materials into one nomenclature number. That is, for the correct and rational organization of accounting for materials, it is necessary to apply the nomenclatures that have been developed for a group of materials.

So, based on the analysis of regulations and letters, we realized that it is possible to give inventory items their own name.

We offer a solution

How do I assign my own name to a purchased material? We recommend the following algorithm of actions:

1. Fix the procedure for the formation of the inventory unit in the accounting policy (see. sample 1).

2. To develop, as an annex to the order on accounting policy, a table in which employees of the enterprise will be able to reflect and group goods received from suppliers with different names into groups. Name such a document, for example, "Name matching table" (see. sample 2):

3. Make changes to the table as needed. This document, approved by the head of the enterprise, will be the basis for assigning own names to goods (materials) purchased from the supplier. For example, in the situation under consideration, the following information will be entered in the Table (see Fig. sample 3).

Sample 1

2.3. The unit of accounting for reserves is their name or a group of homogeneous reserves. Groups are created in the event of the acquisition of goods and materials similar in their characteristics with different names. In order to streamline the reflection of purchased goods and materials in accordance with the reference book of nomenclatures and combine such materials into groups, record information on the assignment of own names in the Correspondence Table of nomenclatures in the approved form (Appendix 3).

Sample 2

APPROVE:
Director of LLC "Kvitka"
_________________________
M.P.

Name correspondence table

Name of product	Document	Provider	Group item number	Group name

Sample 3

Name of product	Document	Provider	Group item number	Group name

Backpack for teenagers	Invoice dated 01/11/16 No. 3	Romashka LLC

The question may arise:

How to fill out the documents in case of return of goods?

In such a situation, you will have to indicate in the documents the name that was originally indicated in the delivery note and invoice of the supplier. If you are using accounting program, then a note with the name of the product according to the supplier's primary documents can be entered in the product card. Or use the completed Correspondence Table.

If necessary, the purchasing enterprise may enter inventory under a name other than that specified in the supplier's documents, based on its unified reference book of nomenclatures. To do this, we recommend compiling, for example, the Name Correspondence Table (as an appendix to the order on accounting policies). The table will allow us to conclude that the names of goods and materials are identical. Then the fiscal authorities will not have claims.

It often happens that the same goods, materials, raw materials received from different suppliers have different names. For example, the same goods can be: self-tapping screw, self-tapping screw article 5025,

steel self-tapping screw, or cotton cloth, cotton sheet cloth, etc. As a result of this, the organization has a question about accounting for materials, goods, raw materials that are the same in their properties and have different names. Or you will have to take into account the same goods and materials under a dozen different names, which can cause, for example, a sorting that does not actually exist, an incorrect definition of the cost of goods and materials when they are written off to production at an average cost. Or take into account goods and materials under the name assigned in your organization. At the same time, it must be borne in mind that the name of the material, product, raw material also plays an important role in export (the name must be present in the Commodity Nomenclature foreign economic activity), if there are tax benefits for this name, etc.

There are no regulatory documents that state the permission or prohibition to assign the name adopted by the organization to incoming goods and materials and reflect it in the primary documents accompanying the goods / raw materials / materials from acceptance to sale or use in production.

In accordance with the regulations accounting documents- Accounting should be kept rationally, and inventory accounting should ensure control over their safety and use. That. assignment by the organization to the acquired goods and materials of the name, based on its needs, will not contradict the principles of accounting.

To avoid claims tax authorities it should clearly follow from the documents that exactly the goods/material/raw materials that were sold or written off for production were taken into account.

So what do you need to do to protect yourself?

First, to consolidate in the accounting policy and order for the organization that, in order to reliably record and control the use of inventory and materials, the organization keeps records under the names fixed in the internal nomenclature. Secondly, you need to draw up your own internal nomenclature, a table of correspondence of each name given there to all those names under which the organization receives them from its suppliers, as well as to the names that buyers require to indicate in the documents, if any.

After these measures, in accordance with the goods and materials, it is accepted for accounting by the name of the internal nomenclature in accordance with the correspondence table. It is also necessary that the document by which the acceptance to inventory accounting(receipt order M-4 for materials or a stamp replacing it on the invoice, act of acceptance of goods), was linked to the supplier's invoice. In the form of the receipt order M-4 there is a column in which the details of the supplier's invoice are indicated. In compiled in free form the act of receiving the goods information is added independently.

Thus, the registration of purchased goods and materials under a different name will be confirmed. The fact that this can be done using the name correspondence table is directly indicated in the Resolution of the Eighth Arbitration Court of Appeal dated July 15, 2010 in case No. A46-4842 / 2009:

“... the purchased goods should be accepted for accounting in accordance with the names indicated in the primary documents. Otherwise, an object that is not confirmed by the primary document will be accepted for accounting.

Society can confirm the legality of the application tax deductions for VAT, at the same time, he needs to prove that it is precisely those goods that were received on the invoice and for which the seller issued invoices that were credited. This can be confirmed by the order of the head issued by the organization with tables of correspondence between the names of goods specified in the invoice and reflected at posting, as well as the data of documents issued upon posting of goods, which indicate all the details of invoices for purchased goods, or other documents that allow identifying purchased goods.»

Of course, it is best to get away from the problem: even at the stage of concluding an agreement with the supplier and agreeing with him right organization the name that he will indicate in the shipping documents. If the supplier does not agree with this, then it is necessary to make a note on his documents that the goods and materials are accepted for accounting under a different name. In this case, it is possible to draw up an act or an accounting statement in any form with the corresponding names, which is signed by both parties.

According to paragraph 16 of the Regulations on the maintenance accounting And financial statements in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n, as well as clause 5 of Art. 9 federal law dated November 21, 1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ), making corrections to cash and banking documents not allowed. Corrections can be made to other primary accounting documents only upon agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the corrections.
The procedure for correcting errors is given in the fourth section of the Regulation on documents and workflow in accounting, approved by the USSR Ministry of Finance on July 29, 1983 N 105 in agreement with the Central Statistical Office of the USSR (hereinafter referred to as the Regulation), which is valid in the part that does not contradict Law N 129-FZ.
According to the fourth section of the Regulation in the text and digital data of primary documents and accounting registers, erasures and unspecified corrections are not allowed. Errors in primary documents created manually (with the exception of cash and bank documents) are corrected as follows: the incorrect text or amounts are crossed out and the corrected text or amounts are inscribed over the crossed out text. Strikethrough is done with one line so that you can read the corrected one.
The correction of an error in the primary document must be indicated by the inscription "corrected", confirmed by the signature of the persons who signed the document, and the date of correction must also be affixed. Law N 129-FZ does not require to certify corrections with a seal.
Thus, the consignment note (Form N TORG-12) can be amended in the manner described.
It should be noted that some courts come to the conclusion that the legislation does not prohibit correcting primary documents and by completely replacing them with new ones with the same details (see, for example, resolutions of the Federal Antimonopoly Service of the Moscow District dated May 21, 2008 N KA-A41 / 4238 -08, Federal Antimonopoly Service of the Volga District of May 13, 2009 N A12-13049 / 2008, the Ninth Arbitration Court of Appeal of April 8, 2010 N 09AP-5303 / 2010).

Prepared answer:
Legal Consulting Service Expert GARANT
auditor Marina Pivovarova

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Ignatiev Dmitry

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

Accounting statement about the correction of the error- every accountant should know the rules for its registration, since the occurrence in accounting of situations that require correction is a frequent phenomenon. Let's see how to make it in our article.

Appointment of an accounting statement

Accounting certificate is a universal primary document that is used:

to correct errors made during the execution of standard accounting transactions;
carrying out transactions requiring manual distribution of accrued amounts;
registration of transactions for which there are no standard forms of accounting documents.

Most often through accounting statement correction of identified accounting errors. The versatility of this document allows it to be used both for correcting the data of the current reporting period, and for corrections relating to previous years. At the same time, corrections related to the current period are reflected either by transactions for additional posting of amounts, or by reversing ones, which makes it possible to maintain the correctness of the total turnovers on accounts for the period.

Adjustments for previous years are carried out in correspondence with account 91, with the amounts of necessary adjustments included in other income or other expenses.

Read more about the features of the procedure for correcting errors, depending on their significance and on when they were detected, read in the article. "Methods of Correction in Accounting and Reporting" .

The certificate allows you to simultaneously reflect corrections made to both accounting and tax accounting (Article 313 of the Tax Code of the Russian Federation), and due to this, maintain the correct relationship between the data of 2 accounts.

Form and necessary details of the certificate

Accounting information prescribed form exists only for government agencies and institutions (form 0504833 according to OKUD, approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n).

For all other taxpayers, it does not have a strictly defined form, but, like any primary document, it must be drawn up in compliance with the requirements for the presence of mandatory details (clause 2, article 9 of the Law “On Accounting” dated 06.12.2011 No. 402-FZ), such as:

the name of the subject issuing the document;
the name of the document and the date of its compilation;
the content of the operation;
the necessary quantitative and sum indicators related to the operation being carried out;
signatures responsible persons with their decoding and indication of positions.

The description of the essence of the operation being performed is possible both in text and in tabular form. Since the accounting statement is one of the primary accounting documents officially allowed for use, it is recommended that its form, developed independently, be approved in the accounting policy.

Read more about the principles that should be followed when drawing up an accounting policy. "How to draw up an organization's accounting policy (2018)?" .

The approved form and the presence of mandatory details in the certificate give it the value of a document drawn up in compliance with all necessary rules. This can play a role when it is presented during the tax audit process.

Nuances of the main content of the help

In the main part of the accounting statement devoted to corrections, the following should be detailed:

the nature of the error;
the numbers and dates of the documents to which the corrections are related;
justification for corrections and decisions made for adjustments;
the necessary calculations, broken down by the periods to which the calculated amounts relate, if this is relevant for accounting and tax calculation.

The text of the certificate may not include the calculations themselves necessary for its compilation. They, as well as copies of primary documents, when taking into account which an error was initially made, can be annexes to the certificate.

A prerequisite will be the simultaneous reflection of transactions related to accounting and tax accounting. For tax accounting the certificate will serve as the necessary documentary justification for accepting expenses for accounting (clause 1, article 252 of the Tax Code of the Russian Federation).

When administering automated accounting data related to tax can be filled in according to accounting data in automatic mode by pressing the appropriate button, as is the case in the 1C program when filling out the document “Operation (accounting and tax accounting)”. If the corrections relate to operations of a standard nature and entail changes in several accumulative registers, then in programs for making corrections, instead of an accounting statement, it is possible to use such an operation as “Adjustment of register entries” (1C program), which will allow you to correctly make corrections in all reports, where erroneous data is recorded.

You can find one of the possible examples of registration of an accounting statement in connection with an identified accounting error on our website.

Results

Accounting reference - primary accounting document, which is of particular importance in situations where it is necessary to correct the accounting errors made. For most taxpayers, there is no strictly established form of such a certificate, but nevertheless, when it is issued, certain rules must be observed.

Question

Good afternoon

Tell me, please, we buy goods under the same name and article, but we register with us, changing the name. Is it necessary in this case to draw up some additional document to change the name of the purchased product?

Answer

It is necessary to issue a renaming so that you can accurately determine that your documents for shipment (release of goods for production) indicate the same values \u200b\u200bthat are named in the documents received from the supplier.

First of all, you need to draw up an order, which will indicate that in order to account for and control inventory items, their accounting will be carried out under the names fixed by the internal nomenclature. If the merchant is accounting policy, all this must be indicated in the accounting policy.

Next, this internal nomenclature should be drawn up and approved by order. In addition, it is imperative to draw up a table of correspondence between the names of goods used by suppliers (names indicated in documents from suppliers) and the names of the internal nomenclature. Separately, for cases when buyers are asked to indicate certain names of certain goods in documents, make a table of correspondence between the names of the internal nomenclature and the names of buyers.

The purchased goods should be taken into account according to the internal nomenclature in accordance with the names indicated in the tables mentioned above. At the same time, the document that formalizes the acceptance of valuables for accounting (receipt order, act of acceptance of goods) must be linked to the invoice from the supplier, indicating the details of this invoice. That is, for each invoice from the supplier, draw up an act on changing the name or on transfer (or another document), which will indicate the names of the goods on the invoice from the supplier and assigned by the merchant. This act is attached to the invoice.

Risks

Inspectors often review documents formally, and discrepancies between the titles on the books and the titles given by the supplier on the invoices may raise additional questions. Controllers, after checking the documents, may consider that the entrepreneur registered and then sold the values that were not at all the ones he bought. After all, the correspondence of names may not always be obvious to the inspectors.

For example, purchased "boxes" and "cases" in the accounting appear as " shipping containers", or purchased "children's toys" are sold as "keychain toys". If the documents do not clearly indicate that exactly those goods that were purchased are accepted for accounting, sold or written off for production, auditors may charge additional taxes.

Firstly, VAT, while the deduction of the "input" tax on purchased goods will be returned, because the values named in the invoice are not taken into account and are not used in taxable activities (goods under a different name were used in the activity). Secondly, the cost of goods will be excluded from expenses (for personal income tax or “simplified” tax), since according to the documents, some other goods are sold, and not those purchased. At the same time, the cost of these other goods that came out of nowhere (values with a new name) will be included in the amount of income as surplus identified by the inventory. These incomes will have to pay tax. Thirdly, inspectors can exclude from expenses all costs associated with the purchase of renamed goods (transportation, storage, etc.).

Important!

The names of goods are important for exporters, since when exporting goods in the customs declaration and documents for transportation, it is necessary to indicate the name that is contained in the commodity nomenclature of regulations governing foreign trade.