The requirements for accounting in jewelry stores are determined by the peculiarities of the sale of products made of precious metals and precious stones.

Products made of precious metals and stones (jewelry) are a special product. The sale of this kind of goods is strictly regulated at the state level. Regarding the trade in jewelry, there are many restrictions, mandatory conditions and rules enshrined in legal acts of varying legal force. The purpose of such regulation is to prevent a large number of crimes and offenses arising in this industry of trade.

Legal regulation of the production and sale of precious stones and metals is carried out by Federal Law of March 26, 1998 No. 41-FZ “On Precious Metals and Precious Stones” (hereinafter referred to as Law No. 41-FZ) Federal Law of March 26, 1998 No. 41-FZ (as amended . dated November 21, 2011) “On precious metals and precious stones” // SZ RF, 03/30/1998, No. 13, art. 1463. and Order of the Ministry of Finance of the Russian Federation dated June 29, 2001 No. 68n “On approval of instructions on the procedure for accounting and storage of precious metals, precious stones, products made from them and maintaining records during their production, use and circulation.” Order of the Ministry of Finance of the Russian Federation dated August 29, 2001 No. 68n “On approval of the Instructions on the procedure for recording and storing precious metals, precious stones, products made from them and maintaining records during their production, use and circulation” (Registered with the Ministry of Justice of the Russian Federation on October 22, 2001 No. 2986) // Rossiyskaya Gazeta, No. 213, 10.31.2001., Instructions on the procedure for recording and storing precious metals, precious stones, products made from them and maintaining records during their production, use and circulation (hereinafter referred to as Instruction No. 68n).

In addition to these documents, there is OST 117-3-002-95 dated January 1, 1996 “Jewelry made of precious metals. General technical conditions". All products that are produced and sold in trade must comply with its requirements.

Precious metals and precious stones are purchased in accordance with the procedure established by the legislation of the Russian Federation.

Owners of precious metals and precious stones exercise their right of ownership of precious metals and precious stones in accordance with Law No. 41-FZ, the Civil Code of the Russian Federation and the Law of the Russian Federation of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control” .

In accordance with the Rules of Sale, Decree of the Government of the Russian Federation of January 19, 1998 No. 55 (as amended on October 4, 2012) “On approval of the Rules for the sale of certain types of goods, a list of durable goods that are not subject to the buyer’s requirement to provide them free of charge for the period of repair or replacement of a similar product, and a list of non-food products of good quality that cannot be returned or exchanged for a similar product of a different size, shape, dimension, style, color or configuration" (as amended and additionally effective from 01/01/2013)// SZ RF, 01/26/1998, No. 4, art. 482. On the territory of the Russian Federation it is possible:

“Sale of products made from precious metals and their alloys using various types of artistic processing, with precious inserts (diamonds, sapphires, rubies, emeralds, alexandrites and pearls)…”.

A prerequisite for trading in jewelry is the presence of imprints of state hallmarks of the Russian Federation on them, as well as imprints of the manufacturers' names (for Russian-made products).

There are special conditions and regulations for the sale of cut diamonds made from natural diamonds and cut emeralds. Such a sale is carried out only if there is a certificate for each stone or set (batch) of stones sold.

It should be remembered that products made of precious metals and precious stones must undergo pre-sale preparation before being delivered to the sales floor. It consists of the following actions: inspection of products; product sorting; checking the presence of imprints of the state hallmark of the Russian Federation; checking the availability of the manufacturer's name; checking the availability of certificates; checking the safety of seals and labels; sorting goods by size.

Products offered for sale are grouped by the seller according to their purpose. They must have sealed labels.

The labels must indicate: the name of the product and its manufacturer; type of precious metal; vendor code; try; weight; type and characteristics of precious stone inserts; price of the product (price per 1 gram of product without inserts of precious stones and, if necessary, silver).

Accordingly, when maintaining accounting records for these goods, it is advisable for these characteristics (details) of the goods to be present in the description of the goods. It is very good if, along with the description, a photograph of the product is presented.

The sales rules also establish requirements for the packaging of products made of precious metals and stones and cut natural precious stones. They must have individual packaging.

When transferring the goods to the buyer, the seller is obliged to check the presence of an imprint of the state hallmark of the Russian Federation on it, the quality of the goods, the presence of an imprint of the manufacturer's name in the event that the product is made in Russia, the presence of a certificate for a faceted natural gemstone.

When selling products made of precious stones and metals, a sales receipt must be given to the buyer along with the goods.

Chapter Conclusions

Thus, the retail industry has the following features:

High speed of goods turnover;

Turnover is mainly in cash;

Daily response to price changes to the dynamics of market conditions and changes in the political situation;

Direct contact with the consumer of goods contributes to the formation of an equilibrium price (that is, the regulation of supply and demand prices), which in turn affects production and consumption;

By studying the demand for goods, retail trade has a real impact on the development of society as a whole.

The specifics of the industry impose its own requirements for accounting at retail enterprises. Consequently, to automate accounting tasks, special software is needed that takes into account the requirements of Russian legislation for accounting in retail trade and its features.

Jewelry retailing has even more stringent accounting requirements. Jewelry is a special product, the circulation of which is controlled by the state in order to protect the rights of manufacturers of jewelry made from precious metals and stones, consumers, as well as state interests in this area.

The specifics of accounting in retail jewelry trade are as follows:

1. Accounting for jewelry is carried out in two units of measurement - in pieces and grams - by quantity and weight.

2. Within one model (one article), products may vary in weight, size, inserts, etc., each product is assigned a unique barcode.

3. Jewelry has a large number of parameters (metal, sample, ligature; stones and their parameters (size, diameter, cut, color, quality); product details), which makes the description of nomenclature items labor-intensive.

In addition, there are requirements for returning goods. It is possible to transfer products for purchase. This means commission activity. And here are your own accounting rules.

Product repairs can be organized at the store. And this is already a production with its own nuances. And this type of activity also has its own rules.

All this allows us to say that to automate accounting in a retail jewelry store, it is necessary, knowing the specifics of this industry, to use special software.

The balance sheets of almost all organizations include fixed assets containing precious metals (computers, televisions, audio and video equipment, etc.). And although they do not require separate reflection in accounting, it is still necessary to organize their operational accounting, as required by current legislation. To this day, accounting for such precious metals remains a largely theoretical issue, but in academic circles they do not think so. Our regular author V.V. Patrov, Doctor of Economics, St. Petersburg State University, talks about how to organize the accounting of precious metals in fixed assets in practice. This article may also help those organizations that want to sell scrap precious metals obtained from decommissioned fixed assets to specialized organizations.

General provisions

According to paragraph 1 of Federal Law No. 41-FZ of March 26, 1998 “On Precious Metals and Precious Stones,” precious metals are gold, silver, platinum and platinum group metals (palladium, iridium, rhodium, ruthenium and osmium).

For any state, precious metals and stones are strategic raw materials, which necessitates proper accounting and control over their use.

Precious metals and precious stones are subject to mandatory accounting by weight and quality during extraction, production, use and circulation.

The procedure for such accounting and reporting is established by the Government of the Russian Federation.

When accounting for precious metals and precious stones, an accountant should be guided by the following regulatory documents:

Federal Law of March 26, 1998 No. 41-FZ “On Precious Metals and Precious Stones” (hereinafter referred to as the Law on Precious Metals).
Rules for accounting and storage of precious metals, precious stones and products made from them, as well as maintaining relevant reports. Approved by Decree of the Government of the Russian Federation dated September 28, 2000 No. 731 (hereinafter referred to as the Accounting and Storage Rules).
Regulations on the Russian State Assay Chamber under the Ministry of Finance of Russia dated May 29, 1998 No. 91.
Instructions on the procedure for recording and storing precious metals, precious stones, products made from them and maintaining records during their production, use and circulation. Approved by order of the Ministry of Finance of Russia dated August 29, 2001 No. 68n (hereinafter referred to as Instruction No. 68n).
Instructions on the procedure for conducting audits and inspections of accounting, use and storage of precious metals and precious stones in organizations. Approved by order of the Ministry of Finance of Russia dated October 15, 1999 No. 68n (hereinafter referred to as the Audit Instructions).

Precious materials can be in any condition, form, including raw materials, alloys, semi-finished products, industrial products, chemical compounds, jewelry and other products, scrap and industrial and consumer waste.

In this article we will look at the procedure for accounting for precious metals (hereinafter referred to as precious metals) in fixed assets, since it concerns the vast majority of organizations.

Organization of precious metals accounting

The balance sheets of almost all organizations include fixed assets that contain precious metals (computers, televisions, audio and video equipment, etc.).

Precious metals contained in fixed assets do not require separate reflection in accounting, since they are not independent inventory items. To record their receipts and disposals, operational accounting must be organized.

When organizing the maintenance of such records, you should be guided by Instruction No. 68n.

Paragraph 1.8 of these Instructions states that organizations are obliged to:

keep records of precious metals and precious stones and carry out their inventory in a timely manner;
carry out storage of precious metals in accordance with legal requirements;
ensure the removal of scrap and waste of precious metals from places of generation and their accumulation for the purpose of subsequent use in their own production or sale;
freely admit representatives of state control bodies to inspections and provide them with the necessary documentation.

Article 22 of the Precious Metals Law states that scrap and waste of precious metals and precious stones must be collected in all organizations. Collected scrap and waste are subject to mandatory accounting and can be processed or sold to organizations that have licenses for this type of activity.

Accounting for the receipt of precious metals

When capitalizing fixed assets containing precious metals, in the certificate of acceptance and transfer of fixed assets (Form No. OS-1) and in the inventory card for recording fixed assets (Form No. OS-6), it is necessary to indicate the name in the section "Brief individual characteristics of the fixed asset object" item number, unit of measurement, quantity and weight of precious metals in received fixed assets.

The above section is filled out on the basis of information about the content of precious metals specified in the technical documentation (passports, forms, operating manuals, etc.), or, in the absence of this information (for example, in imported equipment, outdated domestic equipment) according to manufacturers or commission - based on analogues and calculations.

In some cases (when it is impossible for a commission to determine the content of precious metals in imported equipment due to the lack of data on the presence of precious metals or analogues), an entry is made in the accounting documents that this equipment may contain precious metals, the content of which will be determined after write-off and disposal.

Precious metals that are part of the operating fixed assets, regardless of the degree of their wear and tear, are taken into account according to the original mass indicated in passports, technical specifications or other primary documents.

Accounting for disposal of precious metals

When transferring fixed assets to other organizations and upon sale, an act of acceptance and transfer of fixed assets is drawn up (Form No. OS-1). In this case, the sender is obliged to indicate in the accompanying documents the name and weight of the precious metals contained in these products, as well as the method for determining the content of precious metals in them.

The liquidation of fixed assets is formalized by an act on the write-off of a fixed asset object (form No. OS-4), in the section of which “Brief individual characteristics of a fixed asset object” the name and quantity of precious metals contained in the written-off objects must be indicated. These data are recorded either from the OS-1 and OS-6 forms, or are determined by the commission drawing up the liquidation act. The resulting precious metals are accounted for at market value.

Debit 10 "Materials" Credit 91-1 "Other income"

Precious metals received upon write-off of fixed assets are transferred to the warehouse using an invoice.

Collected scrap and waste can be sold to organizations that have licenses for this type of activity. In this case, an invoice is usually issued for the transfer of precious metals, and the sale process itself is reflected in accounting in the usual manner.

Turnovers from the sale of scrap precious metals in accordance with subclause 9 of clause 3 of Article 149 of the Tax Code of the Russian Federation are not subject to VAT.

Waste precious stones that are unsuitable for further use can be written off according to the act. The write-off is carried out by a commission appointed by order of the head of the organization with the mandatory participation of the chief accountant or his deputy.

Accounting for precious metals in a warehouse

Accounting for precious metals in storage locations is carried out in the appropriate accounting registers (warehouse records cards, grade accounting books, journals, etc.), which are registered in the accounting department and issued to financially responsible persons against receipt.

Books or magazines must be numbered, laced, signed by the head of the organization or a person authorized by him, and sealed. The same requirements apply to accounting registers when using automated accounting forms.

Entries in registers for accounting of precious metals are made on the basis of documents on their receipt and disposal (invoices, write-off acts, etc.).

Inventory of precious metals

An inventory of precious metals contained in fixed assets, as well as those stored in a warehouse, is carried out once a year (as of January 1).

The presence of precious metals located in fixed assets, if it is impossible to verify in kind, is established by accounting data, technical documents or commission.

An inventory of precious metals contained in used products, as well as in scrap and waste, is mandatory when changing financially responsible persons, after natural disasters, when establishing facts of loss and theft, etc.

The commission reflects the results of the inventory in standard interdepartmental forms No.-8a "Inventory list of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments and other products", and No.-8 "Act of inventory of precious metals" and products made from them."

Responsibility for violation of the procedure for accounting for precious metals

Article 28 of the Law on Precious Metals states that state control authorities have the right to check accounting documents containing information on the receipt and consumption of precious metals, their scrap and waste, and also make decisions on the imposition of administrative penalties in cases provided for by administrative legislation. Such a control body is the Russian State Assay Chamber under the Ministry of Finance of Russia.

Paragraph 1 of the Audit Instructions states that the above-mentioned chamber exercises control over ensuring accounting, reporting and safety of precious metals and precious stones.

Employees of the Assay Office can check the procedure and timing of the inventory of precious metals, the correctness of the accounting results of the inventory, and the completeness of registration of precious metals as part of fixed assets.

Having identified violations, the controller draws up a protocol on the basis of which officials can be fined.

Paragraph 7.2 of Instruction No. 68n states that officials of organizations who fail to ensure compliance with or commit violations of the established rules for accounting and storage of precious metals, or products containing them, bear administrative responsibility in the manner established by the legislation of the Russian Federation.

Article 19.14 of the Code of Administrative Offenses, in particular, states that violation of the established rules for accounting and storage of precious metals or products containing them entails a fine for officials of organizations in the amount of 20 to 30 minimum wages, and for legal entities - from 200 to 300 minimum wages.

For violation of the procedure for maintaining records of transactions with precious metals, the organization also bears tax liability.

Failure to account for precious metals contained in fixed assets can be considered as untimely or incorrect reflection in the accounting accounts and reporting of business transactions and material assets, which, according to Article 120 of the Tax Code of the Russian Federation, entails a fine of 5 to 15 thousand rubles. In addition, non-receipt of scrap and waste containing precious metals as a result of the liquidation of fixed assets leads to an understatement of profits and underpayment of income tax.

"Accounting", 2002, No. 10

Precious metals are strategic raw materials, therefore economically unjustified losses in their production, use and circulation, caused by improper accounting, harm the state. Those guilty of thefts, shortages, or failure to comply with the rules for accounting for precious metals and products containing them bear liability established by the legislation of the Russian Federation.

Accounting for precious metals in fixed assets

According to Art. 1 of the Federal Law of March 26, 1998 No. 41-FZ “On Precious Metals and Precious Stones” (as amended on January 10, 2002) precious metals are gold, silver, platinum and platinum group metals (palladium, iridium, rhodium, ruthenium and osmium) . The balance sheets of many organizations include fixed assets that contain these metals, for example, televisions, audio and video equipment, computers, etc.

In accordance with clause 1.8 of the Instruction on the procedure for recording and storing precious metals, precious stones, products made from them and maintaining records during their production, use and circulation, approved by Order of the Ministry of Finance of Russia dated August 29, 2001 No. 68n, (hereinafter referred to as the Instructions), organizations are obliged :

keep records of precious metals and precious stones and carry out their inventory in a timely manner;
ensure the removal of scrap and waste of precious metals and precious stones from places of formation and their accumulation for the purpose of subsequent use in their own production or sale, keep records of them, use and sell them in the manner established by the legislation of the Russian Federation.

Organizations are also required to keep records of precious metals and precious stones in all types and conditions, including precious metals and precious stones included in fixed and working capital, purchased components, products, instruments, tools, equipment, weapons, military equipment, materials, semi-finished products (including those purchased abroad), as well as those contained in scrap and waste of precious metals and waste of precious stones (clause 6.3 of the Instructions).

Thus, when registering equipment containing precious metals, in the certificate of acceptance and transfer of fixed assets (form OS-1) and in the inventory card (form OS-6), it is necessary to indicate the amount of this metal based on the technical passport of the received equipment.

If the technical passport does not indicate the amount of precious metal, and the manufacturer of the purchased equipment does not respond to the relevant official requests, then, by order of the general director, a commission is created to determine the content of precious metals in the equipment, the results of which are documented in an act. The chief engineer is appointed as the chairman of the commission; it should also include accounting employees, engineers and repairmen. To determine the amount of precious metals in fixed assets, you can use the following information:

about their quantity in similar equipment;
about the element base contained in the specification (appendix to the technical data sheet);
obtained as a result of visual inspection of microcircuits and equipment components (using partial disassembly);
from reference books.

According to clause 6.3 of the Instructions, in some cases, when it is impossible to determine the content of precious metals in imported equipment by commission due to the lack of data on their availability or analogues, an entry is made in the accounting documents that this equipment may contain precious metals, the content of which will be determined after write-off and disposal.

In this case, determining the amount of precious metals is also possible during the refining process (only with imported equipment). The refinery provides an act according to which the proceeds from the sale of precious metals are taken into account.

If an organization does not have records of precious metals in its equipment, to restore it it is necessary to:

conduct an inventory of equipment and identify equipment that contains precious metals;
determine the amount of precious metals according to technical documentation, or send requests to manufacturers or equipment suppliers, or according to specifications, etc.;
reflect the information received in the inventory card f. OS-6.

Accounting for precious metals upon liquidation of fixed assets

Liquidation of fixed assets is formalized by a write-off act (form OS-4), which must indicate the amount of precious metals contained in the equipment being written off (based on form OS-1 or form OS-6), and information about the receipt of material assets from write-off of fixed assets (on the back of the form).

According to clause 12 of the Rules for accounting and storage of precious metals, precious stones and products made from them, as well as maintaining appropriate reporting (Resolution of the Government of the Russian Federation of September 28, 2000 No. 731) when equipment is written off and it is impossible to select a representative sample from the generated scrap and waste for analysis organizations are required to keep records of the precious metals included in their composition, in terms of the mass of chemically pure precious metals, based on information about the content of precious metals available in technical documentation (passports, forms, operating manuals).

Information on the amount of precious metals contained in waste obtained as a result of dismantling a fixed asset is entered into a special book for recording precious metals in waste, which is registered in the accounting department and issued to financially responsible persons against receipt. It must be numbered, laced, signed by the head of the organization or an authorized person and sealed.

In accordance with paragraph 4 of the Instructions, the storage of precious metals and precious stones, as well as products, materials, scrap and waste containing them, is carried out in organizations in such a way that their safety is ensured.

In clause 54 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (as amended on February 24, 2000), it is determined that material assets remaining from the write-off of fixed assets unsuitable for restoration and further use funds are accounted for at market value on the date of write-off, and the corresponding amount is credited to the financial results of the commercial organization.

Therefore, precious metals contained in scrap and waste obtained as a result of write-off of fixed assets are subject to credit to the financial results of the organization:

Dt sch. 10 "Materials",
K-t sch. 91-1 “Other income,
100 rub.

Precious metals were capitalized as a result of the liquidation of a fixed asset.

In this case, it is impossible to accurately determine the cost of precious metals, since at the time of capitalization it is often overstated, and it is difficult to determine the level of wear of parts and assemblies of dismantled equipment. Therefore, when actually selling scrap and waste containing precious metals, the difference between the book value and market value is a non-operating expense of the organization (if there is no reason to doubt the reliability of the cost determination by the processing organization). The following entries are made in accounting:

Dt sch. 62 “Settlements with buyers and customers”,
Kit sch.91-1 “Other income”
80 rub.

the processing plant's debt for precious metals sold is reflected;

Dt sch. 91-2 “Other expenses”,
K-t sch. 10 "Materials"
100 rub.

the book value of precious metals has been written off;

Dt sch. 99 "Profits and losses",
K-t sch. 91-9 “Balance of other income and expenses”
20 rub.

a loss from the sale of precious metals to a processing plant is reflected;

Dt sch. 51 “Current accounts”,
K-t sch. 62 “Settlements with buyers and customers”
80 rub.

received funds from the buyer.

After selling scrap and waste to the plant, entries are made in the precious metals accounting book regarding their consumption.

Responsibility for failure to keep records of precious metals contained in equipment

Violation of the established rules for the extraction, production, use, circulation, receipt, accounting and storage of precious metals, precious stones or products containing them, as well as the rules for the collection and delivery of scrap and waste of such metals, stones or products to the state fund - entails the imposition of an administrative fine for officials of organizations carrying out transactions with precious metals, precious stones in all types or products containing them, in the amount of 20 to 30 minimum wages; for legal entities - from 200 to 300 minimum wages (Article 19.14 of the Code of the Russian Federation on Administrative Offenses).

According to Art. 120 of the Tax Code of the Russian Federation, failure to account for precious metals contained in equipment can be considered a gross violation of the rules for accounting for income and expenses, which entails a fine of 5 to 15 thousand rubles.

Failure to capitalize at market value on the date of write-off of scrap and waste containing precious metals as a result of equipment dismantling, and accordingly, failure to credit the corresponding amount to financial results, entails a distortion of the tax base for income tax and property tax.

Andrey Viktorovich Komarov
Director of ACF "Central Federal District"

Software for operational accounting of jewelry production, accounting and management accounting in wholesale and retail trade in jewelry.

Programs for jewelers developed by our company IT-Kostroma were certified by 1C and received the Certificate "Compatible! 1C: Enterprise 8 software system."

Jewelry Production Management

Accounting for a jewelry company

Application solution 1C: Accounting 8 is designed to automate accounting and tax accounting of enterprises and organizations of all industries, including the preparation of mandatory (regulated) reporting in the organization. Accounting and tax records are maintained in accordance with the current legislation of the Russian Federation. Our developments in the field of data exchange between software products of the IT-K: Jewelry Enterprise Management series (Production, Trade, Retail, Pawnshop, Workshop, Purchasing) and 1C: Accounting 8 allow the use of an application solution 1C: Accounting 8 without any modifications.

Jewelry trade

Software IT-K: Jewelry Trade Management designed to record the turnover of jewelry in wholesale and retail trade. The product has all the capabilities of a standard configuration 1C: Trade Management 8 and in addition, it contains a set of additional documents and reports reflecting the specifics of jewelry accounting. The software product implements the ability to assign a barcode depending on the weight and size of the jewelry, the ability to record and describe jewelry according to a large number of characteristics of stones and inserts, the ability to organize parallel work of the office and the field department at a jewelry exhibition and sale.

IT-K: Jewelry Retail is designed to automate the trading activities of jewelry stores, jewelry salons and other jewelry retail outlets, including those integrated into a distribution network. The product can automatically exchange information with the management information system (back-office). A software product is used as a control system IT-K: Jewelry trade management. Using the management system, you can create an unlimited number of nodes in IT-K: Jewelry Retail, which, in turn, can be the central nodes of a distributed information base.

Software for jewelers designed for decoration of jewelry retail sales on smartphones and tablets in Android operating systems and allows you to automate sales both at stationary retail outlets, as well as sales in areas that have not traditionally been automated: field sales, courier delivery, etc. supports the following cash transactions: registration of sales and returns; control of sales during returns; cash/non-cash payment; closing a shift, generating reports; scanning product barcodes with the built-in camera of a mobile phone or tablet; backup of the information base. Data exchange with the program deployed locally is supported. The following information is exchanged between and the information base: price list of goods for registration of retail sales, results of retail sales. Collaboration of the same information base with several mobile devices is supported. can be used together with mobile receipt printers connected via Bluetooth and supporting the ESC/POS protocol, and fiscal registrars. A software interface has been developed to connect these devices.

Software product for jewelers "IT-K: Jewelry Pawnshop" designed for conducting pawnshop activities, a complete scheme from accepting collateral to bidding, recommended reporting, a specialized workplace for a pawnshop merchandiser. The solution includes accounting for all operations carried out by the pawnshop: acceptance of property as collateral, its valuation, provision of a loan, calculation and collection of interest for the use of the loan and fees for storing things, return of the loan by the pledgor, sale of unclaimed items at auction, as well as the purchase of valuables. The functionality of the program provides: Work with collateral/loans/credits in a pawnshop. Possibility of working within the pawnshop's branch network. A system for organizing bidding in a pawnshop. A system for purchasing valuables in a pawnshop. Pawnshop reporting.

Software product for jewelers "IT-K: Jewelry Workshop" designed to account for the provision of services to the population for the repair and manufacture of jewelry from the customer’s own materials and materials, a specialized workplace for the workshop acceptance master.

Software for jewelers "IT-K: Jewelry Buying"allows you to organize a workplace for a receiver at a point of purchase of jewelry and scrap precious metals, both in retail stores and in a separate workshop

Demonstration materials

On our website you can download for free Demonstration materials according to jewelry programs developed by our company.

Also in this section:

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" № 7/2017

What regulatory documents regulate the procedure for the circulation of precious metals that are part of fixed assets, how should they be accounted for, what is the procedure for writing off and recycling such fixed assets?

Certain items of non-financial assets of an autonomous institution may contain precious metals. What regulatory documents regulate the procedure for their circulation, how to keep records of them, what is the procedure for writing off and recycling fixed assets containing precious metals? We will consider these and other questions in this article.

The main documents regulating the procedure for handling precious metals are:

Federal Law of March 26, 1998 No. 41-FZ “On Precious Metals and Precious Stones”;

Rules for accounting and storage of precious metals, precious stones and products made from them, as well as maintaining relevant reports, approved by Decree of the Government of the Russian Federation of September 28, 2000 No. 731 (hereinafter referred to as Rules No. 731);

Instructions on the procedure for recording and storing precious metals, precious stones, products made from them and maintaining records during their production, use and circulation, approved by Order of the Ministry of Finance of the Russian Federation dated December 9, 2016 No. 231n (hereinafter referred to as Instruction No. 231n).

According to clause 6 of Rules No. 731, organizations are required to keep records of precious metals in all types and conditions, including precious metals included in purchased components, products, instruments, tools, equipment, weapons, military equipment, materials, semi-finished products (including purchased abroad) and contained in scrap and waste precious metals and waste precious stones.

The procedure for handling precious metals is set out in more detail in Instruction No. 231n, which was developed in accordance with Rules No. 731.

Rules for accounting for precious metals.

Accounting for precious metals in all types and states is carried out by organizations at all stages and operations of technological, production and other processes related to their use and circulation (clause 5 of Instruction No. 231n).

Accounting for precious metals should ensure:

timeliness and accuracy of information about their quantity and location;

control of their movement among financially responsible persons, structural divisions and the organization as a whole;

reliability of data in compiled reporting forms.

Precious metals used in the production process are consumed within the limits of consumption standards approved by the organization. For government organizations, consumption standards are approved by a higher organization (clause 6 of Instruction No. 231n).

Accounting for these assets is carried out on paper or in electronic form using an enhanced qualified electronic signature (clause 7 of Instruction No. 231n).

Units.

According to clause 8 of Instruction No. 231n, accounting of precious metals during their production, use and circulation is carried out by name, weight in grams (in terms of chemically pure precious metal), quality (fineness, content of precious metal), as well as in value terms.

Accounting for precious metals included in the products of processing of mineral and secondary raw materials, when transferring them to refining, is carried out by name, weight in grams (in ligature and in terms of chemically pure precious metals).

Precious metals included in component parts, as well as products, devices, tools, equipment used in scientific, industrial and other activities, are recorded by their name and weight (in terms of chemically pure precious metals). Precious metals in the form of semi-finished products are accounted for by their name, weight in grams (in ligature and in terms of chemically pure precious metals) and quality.

Data on the name, weight and quantity of precious metals contained in purchased components, devices, instruments, equipment, products are reflected in the primary accounting documentation based on information about their content specified in the technical documentation (passports, forms, labels, operating manuals, reference books), or in the absence of this information (including about outdated domestic and imported equipment) - according to data from organizations, developers, manufacturers or commission based on analogues, calculations.

Parts, contacts, blanks, semi-finished products made of precious metals, their alloys, chemical compounds containing precious metals that are subject to weighing are taken into account before their actual consumption in production by quantity and weight; precious metals in solutions - by volume (mass) of solutions and concentration of precious metals, according to data determined by chemical analyses.

Scrap of precious metals (products (products) containing precious metals, used for the extraction of precious metals and which have lost their consumer and (or) functional properties, defects arising during the production of products (products) containing precious metals) are subject to separate accounting. 10 Instructions No. 231n). It is taken into account by the name and quality of precious metals, the quality of scrap, the total mass of scrap and the mass of chemically pure precious metals contained in it, as well as in value terms.

Waste of precious metals is taken into account in the same way.

Documentation of transactions with precious metals.

In accordance with clause 11 of Instruction No. 213n, the organization must ensure control and accounting of the movement of precious metals and precious stones in the process of production and economic activities. All operations must be documented in primary accounting documents used in the organization (on paper or electronic media), containing handwritten or enhanced qualified electronic signatures of authorized persons.

Accounting for precious metals, precious stones and products containing them in storage places (warehouses, storage facilities, workshop storerooms and other places established by local acts of the organization) is carried out in warehouse cards of material assets, books, magazines and other documents provided for by local acts of the organization (Clause 12 of Instruction No. 231n).

For each nomenclature item, for each name and type of precious metals, a separate warehouse accounting card, a separate line or a separate page in books, magazines and other documents is drawn up, which contains details characterizing the values taken into account:

name (gold, silver, platinum, rhodium, palladium, iridium, ruthenium, osmium);

size (length, width, thickness, diameter);

sample or percentage in a solution, alloy;

the mass of chemically pure metals and (or) the total mass of an alloy, salt, acid or other chemical compounds containing precious metals;

batch number.

Entries in cards, accounting books and other strict reporting documents on precious metals and products containing them are made on the basis of those drawn up in the prescribed manner (clause 14 of Instruction No. 231n):

acts (invoices) of acceptance and transfer of fixed assets, low-value and wearable items;

acts on acceptance of materials;

inventory cards for recording fixed assets, low-value and wearable items;

materials accounting cards;

limit-fence cards;

requirements;

invoices;

disposal acts;

invoices and other forms of primary documentation.

Records of transactions on the receipt and consumption of precious metals and products (without removing the actual availability) are made after each operation with the balance being posted at the end of the working day (shift).

The transfer of precious metals in any form and condition, including in the form of scrap and waste, between divisions of the organization and (or) accountable persons is carried out according to the primary accounting documents used in the organization, indicating the quantity and weight of valuables.

Write-off of precious metals.

Write-off of precious metals used in production is carried out only with documentary evidence of their actual consumption (clause 21 of Instruction No. 231n).

The write-off of precious metals for repair needs, research, development and laboratory work is documented in write-off acts, which are drawn up by a commission of at least three people, determined by order of the head of the organization.

Writing off precious metals according to standards without establishing actual consumption, which is confirmed by documents (weighing reports, analysis results, volume measurements, measurements of coating thickness and other physical parameters), is not allowed.

Precious metals located in workplaces as part of tools, equipment, laboratory glassware, instruments, regardless of the degree of wear and tear, are taken into account according to the mass specified in the technical documentation. Tools, equipment, laboratory glassware, devices, the mass of precious metals in which can be determined by weighing during the inventory period, as well as when changing financially responsible persons (MRP), are subject to mandatory weighing with the preparation of reports on the change in mass and the results are reflected in the primary accounting documents.

The write-off of valuables is carried out by a liquidation act. The acts indicate the mass of precious metals that are subject to capitalization in the form of scrap and waste. In cases of premature write-off of valuables, the liquidation acts indicate its reasons and the perpetrators.

When writing off purchased components, products, devices, tools, equipment and if it is impossible to select a representative sample from the generated scrap and waste for analysis, organizations keep records of the precious metals included in their composition, in terms of the mass of chemically pure precious metals based on information about their contents available in technical documentation (passports, forms, operating manuals) (clause 22 of Instruction No. 231n).

When transferring for temporary possession or selling products (equipment, instruments, tools, weapons, military equipment), including when transferring for processing or selling scrap and waste containing precious metals and precious stones, the sending organization indicates in the accompanying documents the name and the mass of precious metals and precious stones contained in the above-mentioned material assets, as well as the method for determining the content of precious metals in them.

When decommissioning equipment, organizations remove from them parts containing precious metals and their alloys, independently or with the involvement of organizations engaged in processing (recycling) scrap and waste of precious metals, classify secondary raw materials by type and determine standards for the extraction of precious metals during processing (recycling) ) for these species. The procedure for processing (recycling) scrap and waste of precious metals and payment for work performed and services provided is established in the agreement with the processor (clause 23 of Instruction No. 231n).

In this case, a liquidation act is drawn up, which separately indicates the total mass of seized parts, as well as the mass of precious metals in terms of the mass of chemically pure precious metals according to the information from primary accounting documents and (or) technical documentation for this equipment. Based on the above acts, the relevant equipment is written off from the warehouse registration cards and at the same time the seized parts are included in the waste registration cards according to the total mass of waste and the mass of precious metals contained in them in chemically pure form according to the technical documentation.

Inventory of precious metals.

In accordance with paragraph 1 of Art. 11 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, assets and liabilities are subject to inventory.

Inventory of precious metals during their production, use and circulation, as well as in scrap and waste generated during their use, is carried out once a year (as of January 1) in all places of their storage and use with technological cleaning of premises and equipment ( clause 28 of Instruction No. 231n).

An inventory of precious metals contained in purchased components, products, devices, instruments, equipment, weapons and military equipment that are in operation, as well as located in storage areas (including those decommissioned), is carried out once a year (as of 1 January).

shortages within the approved loss norms that occurred during the manufacture of products and due to wear and tear of laboratory glassware and diamond tools are written off as production losses;

shortages in the absence of approved loss norms are considered as excess losses, except for losses during research, development and repair work, for which norms in some cases may not be developed or approved.

Accounting for precious metals.

Among the fixed assets and other non-financial assets of an autonomous institution there may be objects that include components and assemblies containing precious metals. It should be noted that the cost of precious metals included in fixed assets is not reflected separately in the accounting accounts. Information about their availability and quantity is indicated in the inventory cards of fixed assets in accordance with the technical documentation accompanying them. They can be recognized as inventories after write-off and dismantling of fixed assets.

Let's look at an example of how to record transactions with precious metals included in fixed assets.

Example.

An autonomous institution has decided to write off equipment accounted for under CVR 4, which includes spare parts containing precious metals. The inventory card indicates that a separate unit of this equipment contains 50 g of silver. The market value of silver on the day the asset is written off is 40 rubles. for 1 year. This scrap was sold to a refining organization. The book value of the equipment is RUB 45,000. It is fully cushioned. Income received from the delivery of scrap will be the autonomous institution's own income.

In the accounting of an autonomous institution, the indicated transactions will be reflected in accordance with Instruction No. 183n as follows:

			Amount, rub.
The cost of equipment is written off in the amount of accrued depreciation
Scrap silver was capitalized at market value (40 rub. x 50 g)
The cost of sold scrap silver was written off
Accrued income received from the sale of scrap silver
Funds have been received into the institution's personal account

Unaccounted-for inventories containing precious metals identified during the inventory are subject to capitalization on the basis of primary accounting documents - the act of acceptance of materials (material assets) (f. 0504220). This operation will be reflected in the debit of account 0 105 36 000 “Other inventories - other movable property of the institution” and the credit of account 0 401 10 180 “Other income”.

In addition, the institution may have other accounting objects made of precious metals, for example, laboratory glassware. Recommendations for accounting for such objects are given in Letter of the Ministry of Finance of the Russian Federation dated January 27, 2016 No. 02-07-10/3445. They point to the following.

Paragraph 99 of Instruction No. 157n establishes a list of material assets related to material reserves, regardless of their cost and service life, which, in particular, includes dishes (regardless of the material from which they are made) as special-purpose material assets.

Account 0 105 36 000 “Other inventories - other movable property of the institution” is intended for accounting for dishes.

At the same time, accounting for material assets made from precious metals is provided for by separate provisions of Instruction No. 157n only for products that make up the State Fund of Precious Metals and Precious Stones.

At the same time, in accordance with clause 6 of Instruction No. 157n, the accounting entity, based on the specific structure, industry and other features of its activities and the powers it exercises in accordance with the legislation of the Russian Federation, within the framework of its accounting policy for the separate accounting of these material assets, has the right to introduce additional analytics.

According to the financial department, laboratory glassware made of precious metals must be classified as material reserves with the obligatory provision of its separate accounting in order to properly control its movement and safety, in the manner established by the accounting policy.

It should be noted that in relation to such accounting objects it must be developed in accordance with Instruction No. 231n and Rules No. 731.

Refining of precious metals is an activity carried out by specialized organizations included in the list approved by the Government of the Russian Federation to purify extracted precious metals from impurities and associated chemical elements.

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.