Production costs. Selling costs Selling costs
Accounting entries for the sale of goods and services are reflected in electronic databases and special accounting journals. They can be used to judge the change in the status of objects: when the values \u200b\u200bwere shipped, in what period they received payment and when the write-off occurred. How to register transactions and which accounts to use?
Revenue transactions differ from trade type:
- If an entrepreneur or a company operates in retail, then services and goods are sold through payments in cash, debit or credit bank cards, in rare cases - upon presentation of checks. All trading operations are recorded using cash registers (hereinafter referred to as CCP). The seller has a choice: keep records of values \u200b\u200bthrough the purchase price (no extra charge at the time of purchase from the supplier). Accounting is also not prohibited through the sale price, which is formed by adding the purchase price, VAT surcharge and a service or product surcharge.
- If an LLC or an entrepreneur themselves act as suppliers in a contractual relationship or purchase large volumes of goods, then they are considered to be engaged in wholesale trade. In this case, the proceeds from the sale of valuables are posted either after they are shipped to the buyer's warehouses, or after receiving an advance or full payment from the counterparty. The method of accounting is chosen by the supplier independently, there is no division in the law for various types of services and goods.
Each trade operation is made out through the primary documentation (Art. 9 of the Law "On Accounting" No. 402-FZ, approved in 2011). There are two main primary documents in wholesale sales:
- consignment note in the form of TORG-12 - the form is filled out in situations where an individual entrepreneur or a commercial organization does not work with VAT.
In retail activities, all transactions are automatically reflected on the cash register.
Specialists will be able to carry out timely accounting of primary documentation and notify the buyer or seller about the absence of completed forms. With their help, the accounting department of an enterprise of any size will be conducted in a neat and structured manner.
G / L accounts used in revenue postings
For each organization, accounting entries for the sale of services and commodities will be different. Accordingly, they will be issued through different accounts using different loans and debits. Below is a table of the main accounts used in trading:
Account number | What is reflected in the invoice? |
20 | It is used exclusively in the service sector. It reflects the costs of an individual entrepreneur or a commercial organization for the performance of work entrusted by the customer. |
41 | If an entrepreneur or LLC acts as an intermediary between the manufacturer and the end buyer, then the price of material assets for resale is reflected in this invoice. |
42 | Reflects the write-off of the markup if the store sells items at the sales price. |
43 | Used by wealth producers to represent the quantity and value of goods created in a factory or plant. |
44 | To sell products, you need to find a buyer who will resell it afterwards, or rent a room, hire personnel, purchase equipment for self-sales. It takes into account the costs of organizing trade. |
45 | Used by wholesalers when shipping valuables to counterparty warehouses. Only the fact of shipment is taken into account in the invoice, the object of the transaction has not yet been paid for by this moment. |
46 | Revenue from the sale of products is reflected in entry 46 if a long-term contract for the supply or rendering of services was entered into between the counterparties. The very same delivery is carried out in batches at certain periods specified in the agreement. Likewise with services. Those. the invoice is used only if the shipment of goods or the execution of work occurs in stages. |
50 | Relevant for stores and companies working in the service sector if they accept payments from customers in cash. |
51 | The account is used to record all non-cash settlements with a company or an entrepreneur (both when paying for goods and when spending on purchases). Does not apply to show transactions with credit or debit cards. |
52 | Relevant for stores working with foreign contractors. Revenue postings to this account are made only if the foreign partner paid for the products in a foreign currency. |
57 | Although payments via bank cards can also be considered non-cash, they are allocated to a separate category in account 57. It is not used to reflect non-cash payments on payment, collection orders. |
62 | It is used in situations where a businessman has completed a job, sold a service or product to contractors or suppliers. |
68 | Used to reflect the amount of VAT, which is additionally charged on the price of the goods, provided that the seller himself works with VAT. |
76 | The posting of proceeds from the sale of products is reflected once. For example, company X purchased office supplies from organization Y and no longer requested its services. |
90/1 | It is used to fix the amount of proceeds from sales (both material assets and services). |
90/2 | The cost of the products sold, as well as services and works is prescribed. |
90/3 | The amount of VAT is fixed, which is already included in the price of services, goods or works. Not to be confused with account 68, where it is prescribed how much VAT is only charged, but not included in the price. |
90/4 | Goods subject to excise duty are taken into account. |
90/5 | The account records the presence of profit at the store or, on the contrary, a loss. |
The standard posting, where revenue from the sale of products is reflected, is carried out through account 90 and its subaccounts. How is it drawn up?
- The sales themselves are made out through account 90/2, where a debit is written at cost. At the same time, a credit is fixed in account 41, where a suitable cell is selected depending on how the trade is carried out: retail or wholesale.
- The profit is fixed through the credit of account 90/1 in conjunction with debit 62.
- When working with intermediaries, the delivery of values \u200b\u200bto warehouses is reflected in credit 41 and debit 45. The sale of the shipped goods is recorded through credit 45 and debit 90/2.
- VAT is charged on credit 68 and debit 90/3.
- The surcharge is taken into account in credit 42 and debit 90/2.
By the end of the month, it is necessary to "zero" the indicators for reversal transactions.
Errors in recording the activities of an entrepreneur or LLC can lead to additional costs and penalties from the tax authorities. Output in translation, in this case the customer can count on the correct and timely accounting of documents and business transactions.
Practical examples of design
Below are tables with typical situations for reflecting revenue through transactions.
Example for a retail store
Retail sales are carried out either using plastic cards presented by customers, or by accepting cash at the cash desk.
Typical example:
Credit | Debit | Operation type |
90/1 | 50 | Cash from the sale of tangible assets was transferred to the cashier. |
90/1 | 57 | Payment for items was made using a credit or debit card. |
57 | 51 | The bank transferred the funds to the seller's current account on the basis of the current acquiring agreement. |
57 | 90/2 | Payment of interest for the use of POS terminals in the store based on the current acquiring agreement. |
41 | 90/2 | Write-off of sold material assets at their cost. |
42 (reversal) | 90/2 (storno) | When products are accounted for at the sales price, the margin is written off. |
68 | 90/3 | If the company operates with VAT, then the amount of tax for the sold items is determined. |
44 | 90/2 | Including the costs of organizing trade. |
Example for prepaid wholesalers
Credit | Debit | The essence of the operation |
62 | 51-52 | Receiving an advance payment from a customer for a service or product. |
68 | 76 | Determination of the amount of VAT from the amount of the prepayment. |
90/1 | 62 | The amount of proceeds received from trade operations or the provision of services is prescribed. |
41 and 43 | 90/2 | Write-off of finished products at their cost. |
42 (reversal) | 90/2 (storno) | If the organization keeps records through the selling price of the product, then this operation writes off the markup. |
68 | 90/3 | Determination of the amount of VAT on the sold material assets. |
62 | 62 | The customer's advance is credited. |
62 | 51-52 | If the prepayment is partially paid, you need to determine the residual price and reflect it. |
76 | 68 | VAT calculated on prepayment is credited. |
Example for wholesalers keeping records of shipment
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The cost of selling goods is the cost of bringing goods from production to consumers, expressed in monetary terms. Implementation costs are socially necessary expenditures of labor that ensure that trade performs its functions and tasks.
Selling costs are characterized by amount and level. Their level in retail trade is determined as a percentage of retail turnover. The level of implementation costs is an important qualitative indicator of trading activity. On the one hand, this indicator is used to judge the amount of expenses per 1,000 rubles. turnover, on the other - on the share of trade costs in the retail price, on the third - on the efficiency of the use of material, labor and financial resources. The optimal cost level corresponds to the best way to use limited resources to achieve the goal of being competitive.
The costs of selling goods are conditionally divided into net and additional. Net expenses are the costs of organizing the purchase and sale process, the maintenance of administrative and management personnel, accounting and reporting costs. Additional costs are due to the continuation of the production process in trade (packing, packaging), the transformation of the production range into trade.
Costs are explicit and implicit. Explicit (accounting) expenses are expenses associated with the use of attracted material, financial and labor resources, which are fully reflected in accounting and are, according to the law, related to the cost of selling products.
They share:
For material costs (the cost of goods, raw materials, materials used for packaging, storage, ensuring a normal trade and technological process; the amount of wear and tear of low-value and fast-wearing items; the cost of work and services provided by other organizations of this organization, fuel of all types, etc.);
- labor costs;
- deductions for social needs and other deductions;
- depreciation of fixed assets;
- other costs.
Implicit costs are costs associated with the use of resources owned by the organization itself. Implicit costs include payments that an organization could receive with a more profitable use of its resources (costs of missed opportunities), normal profit that keeps an entrepreneur in his chosen field of activity.
Selling costs in the domestic economy are classified by type and item of expenditure, branches of economic activity, goods. The nomenclature of expense items, uniform for the entire sphere of circulation, includes 15 items.
First, such a division contributes to solving the problem of regulating mass and profit growth based on a relative cost reduction with an increase in sales revenue. Secondly, this classification allows you to determine the cost recovery, that is, the margin of financial strength of the organization. Third, the allocation of fixed costs makes it possible to use the marginal income method (gross income minus variable costs) to determine the amount of the trade markup.
Fixed costs do not depend on changes in the volume of activity, variables - change in proportion to the increase (decrease) in the volume of activity.
By product classification is associated with differences in cost levels caused by not the same cost intensity of goods. The commodity classification is based on the amount of expenses attributable to 1 thousand rubles. turnover. This classification is very relevant when justifying the trade markup for certain commodity groups and goods.
The analysis of implementation costs is aimed at identifying opportunities to improve the efficiency of a trade organization through a more rational use of labor, material and financial resources in the process of implementing acts of purchase and sale of goods and organizing trade services for consumers.
The objective of a complete analysis of implementation costs is to determine:
Dynamics and degree of implementation of the plan of expenditures by the general level and by individual items of expenditure;
- the size and rate of change in the actual (expected) level of expenses in comparison with the planned level and in dynamics;
- the amount of savings or cost overruns (by the general level of expenses and individual items);
- changes in the size of the influence of the main factors on the deviation of actual costs from planned;
- the level of costs for the sale of certain types of goods;
- differences compared to competitors' costs.
Based on the results of the analysis, an explanatory note is drawn up, containing specific recommendations for managing costs and eliminating irrational current costs in trade.
The absolute deviation (savings or cost overruns) is the difference between the actual and planned costs (or over time).
The change in the level of implementation costs is calculated as the deviation of the actual level from the plan or data from the past.
The rate of change in the level of implementation costs is determined by the ratio of the amount of change in their level to the base level, expressed as a percentage. The rate of change shows the percentage change in the level of implementation costs relative to the baseline, if the latter is taken as 100%.
The relative savings (cost overruns) is determined by multiplying the change in the level of sales costs by the actual retail turnover and dividing the product by 100.
The cost-return indicator is calculated as the ratio of turnover to the amount of sales costs.
When analyzing the composition and structure of trade expenses, an assessment of the implementation of the plan and the dynamics of items of conditionally variable expenses should be given according to their level. At the same time, conditionally fixed costs are studied, first of all, according to absolute data.
The most difficult stage in the analysis of trade costs is the quantitative calculation of factors affecting their dynamics.
To measure the influence of the degree of fulfillment of the plan or the dynamics of turnover on the costs of implementation, recalculate the basic costs for the actual turnover. For variable items of expenditure, it is believed that with the overfulfillment of the retail turnover plan, their amounts increase proportionally, and the level remains unchanged - the basic one. The recalculated base amount of conditionally variable costs is determined by multiplying the actual volume of trade by their base level and dividing the resulting product by 100.
The recalculated base level of conditionally fixed costs is determined by the ratio of their base amount to the actual turnover and multiplying the resulting product by 100.
The influence of changes in the volume of trade on the amount of conditionally variable costs is determined as the difference between their recalculated and basic amounts, and on the level of conditionally fixed costs - as the difference between their recalculated and basic levels.
To calculate the influence of prices on the level of expenditures, it is necessary to have data on the indices of prices for goods, indices of transport costs, rental rates, utility tariffs, official salaries, tariff and interest rates for the use of bank loans. The level of expenditures for individual items is then converted into comparable prices and tariffs. The difference between the levels of selling costs in current and comparable prices is the influence of the price factor.
The main task of predicted calculations of the costs of selling goods for the future is to determine the optimal level of costs at which it is possible to increase sales and profits without reducing the high quality of customer service.
The costs associated with the sale of products (works, services) have a common name - "sales costs". For industrial organizations, this kind of costs are also called commercial, and in terms of their trading activities - distribution costs. The costs of selling products (works, services) include the costs of shipping and selling finished products, works, services paid by the supplier. These costs may include:
- the cost of containers purchased from third-party organizations and used for packaging products, as well as the costs of maintaining and repairing them, if the cost of the latter is included in the selling price of finished products on the basis of the terms of the contract with the buyer and is not payable by him;
- the costs of maintaining premises for storing products at the points of sale and warehouse services;
- expenses for loading finished products into vehicles, for their delivery to the point determined by the terms of the agreement with the buyer, payment for the services of freight forwarding organizations, etc .;
- commission fees, deductions paid to specialized organizations that provide services for the delivery of finished products in accordance with the terms of contracts;
- advertising costs (development and production of advertising products, production and distribution of advertising souvenirs, product samples, announcements in the media, etc.);
- the amount of remuneration of workers employed in the process of selling products;
- hospitality expenses (expenses for holding official receptions, buffet service during negotiations, payment for the services of interpreters who are not on the staff of the organization, etc.), etc. These expenses are to be recorded based on the following primary accounting documentation:
- the acceptance certificate of the work performed (services rendered) - is drawn up if the organization places advertisements in the media;
- advance report - on expenses related to the sale of products and paid through accountable persons;
- on-farm invoice - issued for the consumption of material assets used in the process of selling products;
- statement of depreciation charges - for fixed assets used in the process of selling products;
- payroll - drawn up to reflect the cost of wages of workers employed in the process of selling products;
- an act of services rendered - is drawn up for the cost of services for the delivery of products sold, etc.
To account for the costs of selling products (works, services), the Chart of Accounts provides account 44 "Sales costs". On this account in organizations that carry out industrial and other production activities, the following expenses, in particular, may be reflected: for packing and packing products in finished goods warehouses; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and other vehicles; commission fees (deductions) paid to sales and other intermediary organizations; on the maintenance of premises for storing products in the places of their sale and remuneration of sellers in organizations engaged in agricultural production; for advertising; for entertainment expenses; other similar expenses.
Organizations engaged in trading activities reflect on account 44 "Expenses for sale" all costs associated with the conduct of these activities (except for the cost of goods sold). These costs, in particular, may include the following costs:
- for the transportation of goods;
- remuneration of employees of the organization;
- rental of industrial premises and warehouses;
- maintenance of buildings, structures, premises and equipment used in the main activity;
- storage and processing of goods;
- advertising;
- hospitality expenses;
- travel expenses;
- depreciation of fixed assets and intangible assets;
- purchase of heat and electricity;
- payment for security services.
In organizations that procure and process agricultural products (beets, milk, wool, cotton, leather raw materials, flax, livestock, poultry, etc.), general procurement costs may be reflected on account 44 "Sales costs"; expenses for the maintenance of procurement and collection points; for the maintenance of livestock and poultry at the bases and reception centers.
On the debit of account 44 "Sales expenses", the amount of expenses incurred by the organization related to the sale of products (works, services) is accumulated. These amounts are written off in whole or in part to the debit of account 90 "Sales" (Fig. 5.2).
The expenses for the sale of manufacturing organizations are to be charged monthly to account 90 "Sales" in full. The exception is the costs of packaging and transportation, which are subject to distribution between the types of products shipped based on the indicators chosen by the organization itself (weight, volume of these products, etc.).
This distribution is due to the fact that not all products shipped to customers will be considered sold. It depends on the conditions for the transfer of ownership, as defined in the contract. For example, the transfer of ownership of goods may, according to the contract, be carried out only upon final settlement for the shipped products. In this case, the amount of the specified costs (for packaging and transportation) is subject to distribution between the sold and shipped products, for which the ownership has not yet passed to the buyer.
If the organization does not have contracts for the sale of products from the moment of transfer of ownership to another than when the product is transferred to the buyer (or a transport organization-carrier), then the costs of sale are written off to account 90 "Sales" in full. However, in this case, in analytical accounting, it is necessary to formulate the principle of distribution of such costs in order to form the full cost of goods sold (works, services) in the context of its types (orders) with its reflection in the accounting policy of the organization.
Accounting for the costs associated with the sale of products (works, services) should be organized by type of activity (production, wholesale, retail trade, catering, procurement), by type and item of costs. The list of cost items is established by the organization independently and is fixed in its accounting policy.
Analytical accounting of commercial expenses is carried out on the basis of primary accounting documents in the statement of accounting for commercial expenses in the context of the nomenclature of cost items established in the organization.
Let's consider the accounting procedure for selling expenses using an example.
Example.
Organization XXX is engaged in the production of finished goods. At the beginning of the reporting period, the number of shipped products for which the ownership of the product was not transferred to the buyers was 200 units. The amount of selling expenses not written off at the beginning of the reporting period amounted to 38,000 rubles. (without VAT).
Figure: 5.2.
During the reporting period, 1,100 units were shipped. finished products. Of these, ownership passed to buyers for 940 units. During the reporting period, the amount of selling expenses amounted to 142,600 rubles. (including VAT - RUB 21,752). When they were reflected in the accounting in the organization, the following entries were made:
The debit of account 44 "Expenses for sale" Account credit 60 "Settlements with suppliers and contractors"- RUB 120,848 (142 600 rubles - 21 752 rubles) - business expenses are taken into account;
Debit account 19 "Value added tax on acquired values» Credit account 60 "Settlements with suppliers and contractors" - RUB 21,752 - reflected VAT on commercial expenses;
Debit of account 68 "Calculations of taxes and fees" Credit of account 19 "Value added tax on acquired values» - RUB 21,752 accepted for deduction of VAT on commercial expenses.
The organization’s accounting policy states that commercial expenses are debited to account 90 “Sales” based on the number of products sold. The ratio of selling expenses related to products sold will be equal to:
940/(200 + 1100) = 0,723.
Then the amount of selling expenses to be written off will be:
(38,000 rubles + 120,848 rubles) x 0.723 \u003d 114,847 rubles.
The write-off of this amount of selling expenses must be formalized with a note:
Debit of account 90 "Sales", subaccount 2 "Cost of sales" Account credit 44 "Expenses for sale" - 114 847 rubles.
Selling expenses not written off at the end of the month will be:
RUB 38,000 + 120 848 rub. - 114 847 rubles. \u003d RUB 44 001
The amounts of selling expenses written off during the reporting period to the debit of account 90 "Sales" shall be reflected in the income statement in the line "Commercial expenses". The balance of selling expenses, not written off at the end of the reporting period and representing the debit balance on account 44 "Expenses for sale", shall be reflected as part of the organization's current assets in the second section of the balance sheet on the line "Inventories".
After the company manufactures products, it needs to sell it, that is, it incurs additional costs: loading, unloading, advertising, etc.
Unlike the costs of producing products, the costs of the period do not depend on the volume of production and are defined as fixed costs not associated with specific types of products or services, hence it is advisable to calculate them by periods of time, and not based on the volume of products. The main difference between the expenses of the period and the production cost is that the expenses of the period are not included in the inventory balances. Such an approach to their reflection in a market economy is dictated by the principles of caution and compliance.
Expenses of the period are written off in the reporting period in which they were incurred and are not carried over to subsequent periods in the balances of unsold products and work in progress. These issues are important, in particular, for making informed decisions in the pricing policy of an economic entity.
Selling expenses include costs associated with the sale of inventories:
salary of employees of the sales (sales) department of goods with deductions from it;
property insurance costs of the sales department;
travel expenses of department employees;
depreciation and maintenance costs of fixed assets used in the sale of goods;
expenses for the delivery of goods to the point of departure for nonresident buyers and for delivery to intracity buyers, as well as the costs of loading and unloading and loading operations;
the costs of containers and packaging of products in finished goods warehouses, if the packaging and packaging of finished products is carried out after its delivery to the warehouse;
costs of studying the sales market (marketing costs), advertising, participation in exhibitions, fairs.
The complex of marketing communications in the company includes both advertising and sales promotion. The direct management of advertising activities in the company is carried out by an advertising manager who reports to the CEO. Advertising is of a complex nature and has, at the present time, a purely image orientation. To advertise products and services, the company uses the press, printing products, sponsorship. Funds for advertising are included in the financial plan.
Sales are stimulated through a system of individual events designed for both consumers and intermediaries (exhibitions and sales), demonstrations, tastings, presentations, etc., and for our own sales staff (material and moral incentives, career development).
In the given nomenclature of items of expenses related to the sale of goods of the enterprise, changes and additions can be made related to the peculiarities of the industry of the economy and the activities of the enterprise.
The costs of selling products reimbursed by buyers are not reflected on account 7110, but are taken into account as the sale of services of auxiliary and service industries and farms, if they are made by the specified industries and farms.
Analytical accounting for items of expenses for the sale of goods, works and services is carried out according to the nomenclature of items approved by the enterprise in the statement of expenses for the sale of goods.
Expenses for the sale of finished products (goods, works, services) are recorded on the account of the same name 7110, which corresponds to the following accounts:
Table 2.6
Correspondence of accounts on account 7110 "Expenses for the sale of products and the provision of services" *
Formation of a reserve for future expenses for the repair of fixed assets, |
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Depreciation of fixed assets of the sales department |
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Accrual of amortization of intangible assets (licenses, trade marks and marks, patents, etc.), |
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The cost of materials used in the process of selling goods (works |
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Expenses associated with purchasing an insurance policy |
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Calculation of wages for sales workers: |
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Accrual of social tax |
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The cost of services of other organizations for the sale of products, goods, services |
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Expenses for the current lease of fixed assets |
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Business travel expenses of employees |
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Closing account 811 at the end of the reporting period |
Depending on the terms of delivery, fixed in the contract with the buyers, some sales costs may be reimbursed by the buyers to the manufacturer in excess of the wholesale prices established for the products. We are talking about the cost of packaging and those transport costs when the wholesale delivery price is set Free-station or free-carriage-station of departure. Such costs are offset by money received from the buyer.
The register for analytical accounting of non-production costs is statement No. 15. Accounting in it is carried out in the context of the established nomenclature. On the basis of primary documents containing data on non-production costs, such a statement is either kept by the accounting department as a cumulative register, or is received from computer data in the form of a ready-made summary. It reflects the following types of expenses:
to reimburse the warehouse, handling, transshipment, packaging, transport and insurance costs of the supplier, which are included in the price of products in accordance with the delivery basis provided for by the agreement of the parties;
to pay for the services of forwarding, insurance and intermediary organizations (including commission), the cost of which is included in the price of products in accordance with the delivery basis provided for by the agreement of the parties;
to pay export (export) customs duties and customs duties;
for reimbursement of expenses for participation in exhibitions, fairs, free samples and models, for entertainment expenses (organization of receptions, conferences and other official events, including salaries of service personnel) in the amount of up to two percent of the volume of sales of products (works, services) for reporting year.
As part of non-production costs, enterprises record advertising costs as a separate accounting position. Advertising costs are the expenses of an enterprise for a targeted effect on the consumer to promote products (goods, works) in the sales market. These include expenses for the development and publication of advertising products (illustrated price lists, catalogs, brochures, albums, posters, etc.); development and production of sketches, labels, brand bags, badges, packaging, souvenirs with brand symbols, etc .; advertising activities carried out with the help of the media (advertisements in print, on radio and television); expenses for light and other outdoor advertising; acquisition, production, duplication and de --- montage of advertising films and videos, etc .; production of stands, dummies, signs, etc .; storage and forwarding --- of advertising materials, window dressing, exhibitions - sales ---; markdowns of goods that have completely or partially lost their original quality as a result of forwarding and participation in exhibitions and advertising events, and more.
In accordance with the new chart of accounts, it is planned to keep records of this type of expenses on account 93 “Sales expenses”. The debit of the account reflects the amount of the recognized distribution costs, the credit - write-off to account 79 “Financial results”. As part of this type of expenses, in addition to those previously accounted for, it is envisaged to reflect depreciation, repair and maintenance of fixed assets, other tangible non-current assets used to ensure the sale of products, goods, works and services.
Account 93 "Sales Expenses" corresponds
By debit with credit of accounts |
On a loan with debit of accounts |
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Depreciation of non-current assets |
Financial results |
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Productive reserves |
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Low-value and wearing out items |
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Semi-finished products |
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Finished products |
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Agricultural products |
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Bank accounts |
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Other cash |
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Settlements with buyers and customers |
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Settlements with different debtors |
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Bad debt reserve |
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Deferred costs |
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Securing future costs and payments |
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Long-term loans |
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Short-term loans |
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Settlements with suppliers and contractors |
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Calculations for taxes and payments |
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Insurance calculations |
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Payroll calculations |
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Settlements for other transactions |
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Material costs |
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Labor costs |
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Contributions to social events |
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Depreciation |
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Other operating costs |
Sales expenses in accordance with the requirements of P (S) BO 16 are related to operating expenses and are not included in the cost of goods sold and are reflected as expenses of the reporting period in which they were incurred.