How 23 accounts are closed at the end of the month. Calculation of the actual cost in BP
Account 23 "Auxiliary production" is intended to summarize information on the costs of production, which are auxiliary (subsidiary) for the main production of the organization. In particular, this account is used to account for the costs of production, providing:
service with various types of energy (electricity, steam, gas, air, etc.);
transport service;
fixed assets repair;
manufacturing of tools, dies, spare parts; building parts, structures or enrichment building materials (mainly in construction organizations);
construction of (temporary) non-title structures;
mining of stone, gravel, sand and other non-metallic materials;
logging, lumbering;
salting, drying and preserving agricultural products, etc.
The debit of account 23 “Auxiliary production” reflects direct expenses directly related to the production, performance of work and the provision of services, as well as indirect costs associated with the management and maintenance of auxiliary production, and losses from marriage. Direct costs directly related to the production, performance of work and the provision of services are debited to account 23 “Supporting production” from the credit of accounts inventories, settlements with employees on remuneration of labor, etc. Indirect costs associated with the management and maintenance of auxiliary production are debited to account 23 “Auxiliary production” from accounts 25 “General production expenses” and 26 “General business expenses”. If appropriate, the costs of servicing production can be recorded directly on account 23 “Auxiliary production” (without preliminary accumulation on account 25 “General production costs”). Losses from marriage are debited to account 23 “Auxiliary proceedings” from the credit of account 28 “Marriage in production”.
The credit of account 23 “Auxiliary production” reflects the amount of the actual cost of production completed, work performed and services rendered. These amounts are debited from account 23 "Auxiliary production" in the debit of accounts:
20 "Main production" - during the release of products (works, services) to the main production;
29 "Serving industries and farms" - upon the release of products (works, services) to service industries or households;
90 "Sales" - when performing work and services for third-party organizations;
40 "Release of products (works, services)" - when using this account to account for production costs, etc.
The balance of account 23 “Auxiliary production” at the end of the month shows the value of work in progress.
Analytical accounting for account 23 “Auxiliary production” is conducted by type of production.
The debit of account 23 during the month includes all expenses of auxiliary production from credit of the corresponding material, settlement and cash accounts (10 “Materials”, 70 “Settlements with personnel for remuneration”, 25 “General production costs”, 26 “General business expenses”, 28 “Losses from marriage”, accounts 02, 05, 11, 12, 13, 14, 16, 21, 23, 31, 40, 46, 50, 60, 63, 67, 69, etc.).
Production maintenance costs can be accumulated on account 23 without preliminary accumulation on account 25.
At the end of the month, the costs of auxiliary production are distributed in proportion to the number of services or products consumed in the appropriate units of measurement (1 kW / h of electricity, 1 Gcal of heat, 1 t of steam, 1000 m 3 of compressed air, 1 m 3 of water, 1 t of transportation or 1 h car operation, 1t - reduced cargo turnover, etc.).
Account 23 “Auxiliary production”
corresponds to accounts
debit |
on loan |
02 Depreciation of fixed assets |
06 Long-term financial investments |
05 Depreciation of intangible assets |
07 Equipment for installation |
10 Materials |
08 Capital investments |
10 Materials |
|
11 Animals for growing and fattening |
|
13 Wear and tear and low wearing items |
12 Items of low value and wear |
14 Revaluation of material assets |
|
16 Deviation in the cost of materials |
15 Procurement and procurement of materials |
19 Value Added Tax on Acquired Values |
20 Main production |
21 Semi-finished products of own production |
|
23 Auxiliary production |
|
25 General manufacturing expenses |
|
26 General expenses |
26 General expenses |
28 Marriage in production |
28 Marriage in production |
31 deferred expenses |
29 Service industries |
40 Finished products |
30 Non-capital works |
31 deferred expenses |
|
50 Cashier |
37 Release of products (works, services) |
60 Settlements with suppliers and contractors |
41 Products |
63 Settlement of claims |
43 Selling expenses |
65 Settlements for property and personal insurance |
44 Cost of handling |
67 Settlements for extrabudgetary payments |
45 Items shipped |
69 Settlements for social insurance and ensuring |
46 Sales of products (works, services) |
47 Sale and other disposal of fixed assets |
|
76 Settlements with different debtors and lenders |
58 Short-term financial investments |
70 Settlements with staff payroll |
|
80 Profit and loss |
73 Settlements with staff for other operations |
78 Settlements with subsidiaries (dependent) enterprises |
|
79 Internal calculations |
|
80 Profit and loss |
|
84 Deficiencies and Losses from Corruption of Values |
|
87 Additional paid-in capital |
|
89 Reserves upcoming expenses and payments |
When the journal-order form of cost accounting for each workshop of auxiliary production is carried out in the statement of cost accounting of serving industries and farms (form No. 13). They take into account costs for certain types of products (services) and cost items. The monthly results of the statements are transferred to the journal-order No. 10.
The actual cost of goods produced, work performed and services rendered are debited from account 23 to the debit of accounts:
20 “Main production” - upon the release of products (works, services) to the main production or main activity,
46 "Sales of products (works, services)" - when performing works and services for third-party enterprises;
29 “Serving industries and farms” - upon the release of products (works, services) to servicing industries and farms,
other accounts (08, 10, 11, 12, 15, 21, З0, 31, 37, 40, etc.).
In the first case, they are limited to cost accounting for each workshop (redistribution). In the accounting records, the movement of semi-finished products is not reflected, and control over their movement from one shop to another is carried out by the accounting department according to operational accounting data in physical terms. In accordance with this procedure for cost accounting, the cost of semi-finished products after each redistribution is not determined, but only the cost of the finished product is calculated.
In the second option, the movement of semi-finished products from workshop to workshop is made out with accounting records and the cost of semi-finished products is calculated after each limit. At the same time, accounting records on the account of the main production repeat the previously recorded production costs as many times as the processing phases of the raw materials and basic materials. Such a layering of previously considered production costs complicates the accounting and calculation of the cost of production, there is a need to clear the enterprise’s summary indicators on production costs from internal plant turnover. However, this option allows you to identify the cost of semi-finished products at various stages of its processing and thereby provides more effective control over the process of forming the cost of production.
In the practice of enterprises, a mixed or partially semi-finished version is often used, in which semi-finished products are accounted for in the first stages of the semi-finished, and in the subsequent stages - in the semi-finished version.
Costs of production are included in the cost of production of the reporting period to which they relate, regardless of the time of payment - preliminary ( rent etc.) or the subsequent (payment of holidays of workers, etc.).
2. VALUE AND OBJECTIVES OF ACCOUNTING OF PRODUCTION ACCOUNTING OF SERVICE PRODUCTIONS AND ECONOMIES
For maintenance of workshops of the main production, other structural units energy, packaging, the provision of transport, repair and household services, tools in the organization creates auxiliary production in the corresponding profile:
Energy workshops (electrical workshops, compressor and steam-powered workshops, water supply, etc.);
Packaging workshops engaged in the manufacture of appropriate containers, based on the specifics of the manufactured finished productsrepair of containers;
Transport workshops providing loading and unloading operations during the acceptance, retirement and internal movement of material and other stocks and carrying out necessary repairs to maintain loading and unloading mechanisms and access roads in working condition;
Repair shops that manufacture and restore spare parts, repair equipment, buildings, etc .;
Tool shops producing the tool, its repair and restoration, manufacturing molds, dies, fixtures, etc.
The organization of accounting for current costs in auxiliary production is importantly influenced by their current classification.
It is based on the following features:
The nature of the products;
Organizational form of management.
An individual production cycle is most characteristic of tool workshops, where non-standard equipment can be produced, special tool equipment manufactured, etc. In such workshops related to a complex technological process, work in progress for the reporting period can take place, and the cost of production of specific equipment is calculated only after fulfillment of a specific order, including the necessary tests.
If at the end of the execution of the order several types of products are released, then the cost of each of them is calculated by distributing the costs between the names of the products in proportion to the planned or normative cost.
For auxiliary workshops with a serial nature of production, small series of individual tools or spare parts are produced, mainly intended for domestic consumption.
The massive nature of production is typical of transport and energy workshops.
By the nature of the products distinguished auxiliary workshops with a simple and complex nature of production.
In simple industries, homogeneous products are produced. These are transport and energy workshops. The composition of the latter includes electric shops, steam-powered, compressor, heat shops, and a water pump station. The unit of measurement in them is respectively 1 kWh, 1000 m 3 of compressed air. 1 t of steam, 1 m3 of water, 1 Gcal of heat; in translation shops, the calculation unit is 1 ton of traffic or 1 hour of car operation.
There is no work in progress. The unit cost of production (1 kWh of electricity produced by the electric workshop or 1000 m3 of compressed air in the compressor workshop) is calculated by dividing the reporting period current costs for a particular workshop on the volume of products or services rendered. As can be seen, in such industries, a simple calculation method is used, due to the single-cycle production cycle.
It is customary to include auxiliary production workshops, where diverse products and semi-finished products are produced, to complex production. Characteristic of such industries is the presence of work in progress.
At the end of the reporting period, a statement of the distribution of auxiliary production services is compiled, which are reflected in the accounting terms and at estimated (actual) cost. The basis for its compilation are the readings of the counters, the information presented in the waybills in the context of car brands, waybills, acceptance certificates, etc.
In the presence of counter services by auxiliary production workshops (for example, the supply of electricity by the energy workshop to the steam workshop is accompanied by the provision of steam for the energy workshop), it is advisable to evaluate such services at the normative (planned) cost, adjusting it in the first days of the month / following the reporting one, when the actual cost of the corresponding types of products or services.
The organizational form of management of auxiliary industries provides for the existence of separate industries or workshops for the production of certain types of products (tools, containers, etc.) or the provision of services. In addition, these may be separate sections and brigades of enterprises or corresponding services as part of the main workshops. In any case, the organizational form of management of auxiliary production should be oriented at least to the achievement of two goals:
Contribute to the overall management efficiency of the enterprise;
The provision of services and works to other workshops at the lowest cost.
For each auxiliary workshop, monthly statement No. 12 is opened, in which for each reporting period, cumulative total from the beginning of the year reflects planned and actual information on current costs.
Synthetic accounting of auxiliary production is carried out on the basis of data from statement No. 12 in the first section of journal-order No. 10.
The main accounting register, where data on the volume of services rendered is accumulated, is a development table, f. No. 9 “Distribution of auxiliary production services”.
Costs as a core salary auxiliary workers, basic materials are to be included in the cost of specific types of products (works, services) directly through the debit of account 23 “Auxiliary production”. Management costs recorded in account 25 “General production expenses” are preliminarily distributed through the established base between calculation objects with subsequent allocation to account 23 “Supporting production”.
General business expenses are included in the cost of production (work, services) of auxiliary workshops only when they are sold to external consumers.
Mutual services of auxiliary workshops are reflected in the accounting at the planned cost price by the internal record on account 23 “Auxiliary production”. When the corresponding structures in the form of instrumental, repair and other services at the enterprise are not allocated as independent units, and assigned to individual main workshops, the costs of their maintenance are taken into account in the usual manner on production accounts, that is, bypassing account 23 “Auxiliary production”.
The closing of the month includes several routine operations, such as: calculations of depreciation, costing, etc. These operations are reflected in a strict sequence, the violation of which leads to errors, as a result of which the operation to close the month cannot be performed.
The month closing assistant allows you to perform the following operations, such as:
establish the correct sequence of operations when closing a month;
partial closing of the month;
cancellation of the closing month;
partial cancellation of the closing operation of the month;
refuse to close the month in the current period;
generate reports explaining the calculations and reflecting the results of routine operations;
viewing the results of the scheduled operation;
draw up a detailed report on the implementation of all operations related to the closing of the month.
When closing cost accounts 20, 23, 25, 26, the correct reflection is checked business operations. As a result of this check, incorrect turnovers and account balances can be detected production costs and incorrect data in the registers. In this situation, the closing of cost accounts cannot be carried out, therefore, error messages appear. The following are the most common errors that occur when you try to perform the operation "close the month".
No or not reflected production, services or balances
When closing cost accounts 20, 23, 25, 26, a message is issued: "The output of goods, the provision of services, or the balance of the wage and salary amount is not reflected." It is necessary to check how the direct cost distribution base was set in accounting policies (menu Enterprise → Accounting policies → Accounting policies of organizations, tab Manufacturing). The basis for the distribution of direct costs can be: At the planned cost of production, At revenue.
If the distribution of direct costs is carried out at the planned cost of production, then you need to check whether the planned cost is not equal to zero.
To do this, it is necessary to generate a report Analysis of account 20 (23) with details on the subcontact of the Divisions and Nomenclature groups, as well as to verify the correspondence of the amounts of current expenses (debit turnover) and the planned cost of the issue (loan turnover).
Moreover, the debit and credit turnover should be non-zero. If there is no turnover (zero) on the loan, it follows that there was no output, then you need to reflect the balances of the work in progress using the document “Inventory of work in progress”.
When direct costs are allocated by revenue, you need to check if the revenue for the given period is not equal to zero. To do this, it is necessary to generate a report “Analysis of subconto” with the type of subconto Nomenclature groups, as well as to check the availability of turns on accounts 90 and 20.23.
If no services have been provided during the reporting period, then it is necessary to reflect the balance of the work in progress using the document “Inventory of work in progress”.
The order of units is not established
If the closing operations of cost accounts are determined manually (Accounting policy, tab Issue of products, services), then this sequence must be specified. To do this, create a document “Setting the order of units for closing cost accounts”. If such a document has already been created, irrelevant data may be entered in it. In order to fix this error you must create new document current date, automatically filling out the document using the "fill" button
Incomplete or incorrectly filled cost analytics
For the correct closing of cost accounts, it is very important to correctly indicate all objects of analytical cost accounting when reflecting costs and output. For verification, it is necessary to generate a report Turnover balance sheet on the account 20, 23, 25, 26 with details for all types of subconto.
In the turnover of debit of accounts 20, 23, such details as: Unit, Nomenclature group, Cost item are required for filling. For turnovers on credit of accounts 20, 23 - Unit, Nomenclature group. For revolutions on the debit of accounts 25, 26 - Unit, Cost Item.
20 the account is not closed when, in the reflection of the sale of services, the Subconto column is not filled out in the Services tab on the Services tab page. To check whether the Subkonto column is full, you need to look at the accumulation register entries Service implementation and check whether the Nomenclature group column is filled.
When closing cost accounts 20, 23, 25, 26, the following message may be displayed: "The item group for issue is incorrectly specified." The same nomenclature group cannot be used in the documents “Sales of goods and services” on the Services tab in the Subconto column and in the documents “Act on the provision of production services” and “Production report for a shift”
In order to verify the correctness of the indicated nomenclature groups for the production output, it is necessary to compare the entries in the accumulation register “Production output at planned prices (accounting)” in the column “Nomenclature group”, as well as in the accumulation register “Sales of services in the column“ Nomenclature group ”.
Counter issue register not filled
If your organization has a counter-issue, then for the correct closing of costly accounts, you must enter entries in the “Counter-issue” information register.
Counter-production is usually present if products manufactured in the current period are written off as production costs. This can be checked by the report Analysis of the account for accounts 20, 23, 25, 26. If the report on Debit has an account 43, then there may be a counter issue.
Perform the operation “closing the month” by pressing the button “perform closing the month”
Hello dear blog readers. In the last two articles, I digress a bit from issues related to the closing of the month, and talked about the important changes that occurred in BP 3.0:, as well as the opportunity. In the next article, we will return to the issues of working with monthly closing operations and talk about surgery “Closing accounts 20, 23, 25, 26” software product 1C Accounting Enterprise Edition 3.0.
In my practice, most of the questions on closing the month were related to this particular operation. And indeed, there are a number of configuration features that are quite specific and can be difficult for a novice user. I will try using a simple example to talk about how to configure and check the correct operation of a routine operation in 1C BP 3.0 "Closing accounts 20, 23, 25, 26."
Let me remind you that the site already has a number of articles that are devoted to the issue of closing the month in the 1C BUK 3.0 program:
Accounting policy setup
To begin with, I will talk a little about the example that we will consider in this article. There is an organization called Consultation Online, which was created in January 2015. The organization is engaged rendering consulting services and services to support work in 1Cremotely. The first month (January) there were only expenses, staff recruitment and training, purchase of office furniture was carried out. Revenues will appear only in February. Let's see how expenses are reflected in such a situation and the month is closed. Separately, I note that in this example we will only consider work with the account 20.01, i.e. reflection of direct costs only. More complex examples where there is production, as well as general business (indirect costs - account 26, 25) we will consider in a separate article.
So, for starters, we need to configure the accounting policy in 1C BP 3.0. You can open the accounting policy editing window in the "Main" menu section. From the point of view of setting up cost accounting, we are interested in the eponymous costs tab.
Firstly, here we see the ability to set two flags "Output" and. If none of these flags is selected, then it is understood that the program maintains accounting records of the trade orientation organization - “bought-sold” - does not produce anything and does not render any services. In our example, the organization specializes in the provision of services, therefore, check the box "Performance of work, provision of services to customers."
Secondly, when the switch is activated “Performance of work, provision of services to customers”a field will become available where it is selected under which condition the costs from account 20.01 will be debited at the end of the month:
- Excluding revenue from work (services) - all expenses accumulated during the month on account 20.01 will be debited to account 90.02.1 “Cost of sales for activities with the main taxation system” in the Debit. This will happen even if there was no revenue in a month (they didn’t earn anything), i.e. there was no turnover on account 90.01.1 “Revenue from activities with the main taxation system”;
- Taking into account the proceeds from the performance of work (rendering of services) - this condition is the exact opposite of the previous one, i.e. costs for a particular stock group are debited from account 20.01 only if there was revenue for that stock group;
- Including revenue for manufacturing services only - costs are written off only for production services, which are reflected in the document “Act on the provision of production services.
In this article I will try to show how the program works when choosing the first and second options. Let's first set the value to "
Customization "Indirect costs" we will not consider it, since the costs on the relevant accounts (25 “General production expenses” and 26 “General business expenses”) are not provided in this example. You can read more about accounting for indirect costs and closing of indirect expense accounts (accounts 25, 26) at.
Reflection of direct expenses on the account 20.01
Now we need to reflect in the program on the account 20.01 the expenses for the month of January. For simplicity, we reflect only two groups of expenses (of course, in life the list of expenses is much more extensive):
- Remuneration of employees (here we also include the cost of paying insurance premiums);
- Purchase of office furniture (tables, chairs).
Separately, I note another important point. For us, it is necessary that the cost of labor and the payment of insurance premiums for these employees should be reflected on the network on January 20. However, the program is configured so that everything is debited to account 26. Change the setting. This can be done in the main menu section. “Salary and Personnel” -\u003e “Set up payroll accounting”. In the window that opens, on the tab "Main", you need to open a valid registry entry for editing with a click. A window will open, where on the first tab you should change the "Method of reflection in accounting." In this example, we need to create new way accounting:
- Account - 20.01;
- Cost item - Remuneration.
After that, you can pay wages with the document “Payroll”. When conducting this document, postings are formed, in which we will see the costs on the account 20.01.
Now we should reflect the costs of acquiring computer tables and chairs for the comfortable work of employees. We agree that the director gave employees his personal laptops, on which they will work, so we will not reflect the purchase of computers. The fact of the purchase and receipt of tables and chairs register document “The receipt of goods and services”. In this case, tables and chairs are taken into account in the debit of the account 10.09 "Inventory and household supplies".
- Account - 20.01;
- Nomenclature group - Consulting services;
- Cost item - Depreciation.
When conducting the document “Transfer of materials to operation”, the cost of tables and chairs will be deducted from the credit of account 10.09 as expenses in the debit of account 20.01 “Main production”:
For clarity, the picture of the costs that have accumulated on account 20, let's create the turnover balance sheet for the account January 20 for January with details on cost items.
Account closure 20.01 “Main production” in the absence of revenue for the month
So, as far as you remember, I said that in this example the organization does not have revenue for the month of January (account 90.01.1 “Revenue from activities with the main taxation system”). I also recall the settings of the Accounting Policy, where we chose the option “ Excluding revenue from the performance of work (rendering of services). ” Therefore, when closing the month of January, the routine operation “Closing accounts 20, 23, 25, 26” will completely debit the debit balance from account 20.01 to account 90.02.01 “Cost of sales for activities with the main taxation system”.
Now let's experiment a bit and change the condition for closing the account on January 20. In the accounting policy on the tab “Costs” set the condition “Taking into account the proceeds from the performance of work (rendering of services)”. After that, we completely cancel the closing of the month for January 2015 and close it again. Accounting entries in the document “Closing accounts 20, 23, 25, 26” should not be.
Thus it turns out that on next month February transfers the balance on account 20.01 in the amount of 65,892 rubles.
In February, the organization received revenue from the Consulting Services nomenclature group. This fact in the program was reflected in the document “Sales of goods and services”, credit account 90.01.1.
This means that all expenses accumulated on the account on January 20 for February (Salary of employees) and the balance transferred from the month of January will be closed. The next two screenshots will show the SAL for account 20.01 and the result of the scheduled operation “Closing accounts 20,23, 25, 26” for February.
Since 2013, all organizations (including organizations that use the simplified tax system and UTII) are required to keep accounting, compile and submit to the tax authorities and ROSSTAT a mandatory copy of the financial statements for 2018: the balance sheet and the report on financial results.
Handing over the balance of a small enterprise is necessary in two addresses, places. Obligation to submit a mandatory copy of the accounting (financial) statements to the state statistics authority (Rosstat) at the place state registration arises according to the law on accounting 402-ФЗ.
But the second copy of the financial statements - the balance sheet and the report on financial results must be submitted to tax office - Federal Tax Service of the Russian Federation. This duty arises according to. Where it is said in subparagraph 5 of clause 1 that a taxpayer is required to tax authority at the location of the organization annual accounting (financial) statements no later than three months after the end of the reporting year.
Note: Unless the organization is in accordance with Federal law dated December 6, 2011 No. "On Accounting" is not required to keep accounting records. These, in particular, include IP entrepreneurs.
Before preparing financial statements for the year, the accountant needs to summarize the activities of the organization and close accounts accountingaccording to which the financial result of the organization is determined.
It is also necessary to be guided in work , the provisions of the Tax Code and the tax registers of the organization.
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How in accounting to close reporting periods and determine financial results during the year
It is clear that this is an unusual and complicated business for beginners, so we will briefly and in an accessible form describe this process.
To determine the financial result of the organization, you need to close the reporting period. In accounting, the reporting period is the month (paragraph 48 of PBU 4/99).
All accounts related to the display of production costs, revenue (income), and the formation of the financial result for the preparation of the balance sheet of a small enterprise, can conditionally be divided into three groups:
1 . Accounts which, in accordance with the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n “On Approving the Chart of Accounts for Accounting of Financial and Economic Activities of Organizations and Instructions for its Application”, do not have a balance at the end of the month - 25 “General Production Costs” 26 “ General running costs".
2 . Accounts that, in most cases, have a balance - work in progress, but can be completely closed (20 “Main production”, 23 “Auxiliary production”, 29 “Serving production and households”)
3. Accounts that generally do not have a balance at the end of the month, but have a balance for each sub-account - 90 “Sales”, 91 “Other income and expenses”.
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Write-off of expenses on expense accounts
Write-off of expenses on account 26 "General expenses"
The procedure for closing an account 26 depends on the chosen accounting policy, or rather, on the method of forming the cost of production.
The cost price can be formed: 1) at full production cost; or 2) at a reduced production cost.
Note: For small enterprises, the second option is more convenient.
When choosing an accounting policy " at full production cost»Costs can be written off monthly by postings:
Debit 20 "Main production" Credit 26
Debit 23 "Auxiliary production" Credit 26
Debit 29 "Serving industries and farms" Credit 26
When choosing an accounting policy " at reduced production costs»General business expenses can be fully attributed to the cost:
D 90.2 "Cost of sales" Credit 26.
Write-off of expenses on account 25 “General production expenses”
Account 25 is closed monthly by writing off the amount of expenses from the account by the following postings:
Debit 20 "Main production" Credit 25
Debit 23 "Auxiliary production" Credit 25
Debit 29 "Serving industries and farms" Credit 25
depending on what activity these costs are associated with.
Write-off of expenses from account 44 "Costs for sale"
The write-off of costs from account 44 "Costs for sale" occurs monthly in whole or in part by posting:
Debit 90.2 "Cost of sales" Credit 44 - written off the cost of the sale.
Account closure 20 “Main production”, 23 “Auxiliary production”, 29 “Serving production and farms”
At the end of the month, accounts 20,23,29 can be closed by postings:
Debit 90.2 "Cost of sales" Credit 20
Debit 90.2 "Cost of sales" Credit 23
Debit 90.2 "Cost of sales" Credit 29
Service accounts can completely close these accounts (without leaving work in progress on the balance of accounts).
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Closing of accounts 90 “Sales” and 91 “Other income and expenses”
At the end of each month, organizations determine the financial result of the activities carried out (profit or loss).
The financial result of the organization is defined as follows:
The amount of the organization’s revenues (Turnover on the Account Loan 90.1) minus Cost of sales (amounts of turnovers on accounts 90.2, 90.3,90.4,90.5).
If the difference between Revenue (minus VAT and other similar payments) and Cost is positive, then the organization made a profit in the reporting month.
The amount of profit is reflected in the posting:
Debit 90.9 Credit 99 - reflected the profit for the month.
If the difference is negative, then the organization received a loss.
The amount of loss is reflected in the posting:
Debit 99 Credit 90.9 - reflected the loss for the month.
Thus, the sub-accounts of account 90 “Sales” have a balance at the end of each reporting month, but the account itself 90 should not have a balance at the end of the month.
At the end of the year, all sub-accounts of account 90 that have a balance should be closed.
Closing of sub-accounts is carried out by the following postings:
D 90.1 To 90.9 - account closure 90.1 “Revenue” for the year.
D 90.9 To 90.2 - closure of account 90.2 “Cost of sales” for the year.
D 90.9 To 90.3 - closing of account 90.3 “Value Added Tax” for the year.
D 90.9 To 90.4 - closing of account 90.4 “Excises” according to the results of the year.
D 90.9 To 90.5 - closing of account 90.5 “Export duties” for the year.
Closure of account 91 “Other income and expenses”
At the end of each month, organizations determine the financial result for account 91 “Other income and expenses”.
The balance of other income and expenses is the difference between the turnover on the Credit of account 91.1 “Other income” and the turnover on the Debit of account 91.2 “Other expenses”. If the account has a credit balance - the organization has made a profit, debit - a loss.
The financial result for other income and expenses reflect the following entries:
Debit 91.9 Credit 99 - reflected the profit from other activities;
Debit 99 Credit 91.9 - reflected the loss from other activities;
According to the results of the year, all sub-accounts of account 91 are closed by transactions:
Debit 91.1 Credit 91.9 - closed subaccount 91.1 at the end of the year.
Debit 91.9 Credit 91.2 - closed subaccount 91.2 at the end of the year.
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Closing account 99 “Profit and loss” for the year
If at the end of the year the organization made a profit, then the posting is formed:
Debit 99 Credit 84 - reflects the net profit of the reporting year.
if loss, then post:
Debit 84 Credit 99 - Reflected uncovered loss reporting year.
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A Simple Form of Micro-Enterprise Accounting
The right to keep records on groups of articles of financial statements, without using double entry on accounts.
The easiest way to organize accounting is do not apply double entry at all, that is, do not make any postings at all. True, only microenterprises can use this method (Clause 6.1 of PBU 1/2008). And only if he does not distort the information about the company, that is, it will allow him to prepare financial statements.
The article will help to draw up a balance, the balances and turnovers in which accounts are considered in detail Balance sheet and Report on financial results for small businesses (KND Form 0710098). Download forms of balance sheet and report on financial results. Simplified financial statements for small businesses. Download the program Taxpayer version 4.45.2
Reporting via the Internet. Contour Extern
Federal Tax Service, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure the delivery of the report the first time. Send reports to the Federal Tax Service directly from 1C!
We examined an example with an organization in which all costs were reflected only on the account on January 20. Therefore, we could only see how the program is configured and works in terms of using and closing account 20.
Today we will discuss such concepts as direct (reflected on accounts 20, 23) and indirect costs (on accounts 25.26). I'll tell you a little accounting theory. We’ll also talk about where in 1C BP 3.0 to configure accounting for these indirect and direct costs, as well as about the features of closing indirect costs. All this will be considered on the example of an organization engaged in production activities, so let's talk a little about production.
Let me remind you that the site already has a number of articles that are devoted to the issue of closing the month in the 1C BUK 3.0 program:
Bit of theory
As I said, production costs can be divided into two large groups: direct and indirect. This is essentially a cost classification by the method of their inclusion in the cost manufactured products. Therefore, this classification, for the most part, is relevant for the accounting of production organizations. Let's talk more about each of these two groups.
Direct costs - these are expenses that can be unambiguously attributed to the production of a certain type of product. That is why direct expense accounts 20 and 23 in terms of accounts in 1C they have a subconto “Nomenclature group”. Such costs can be directly written off to the cost of production of a particular “Nomenclature group”. These include the costs of raw materials, materials and components, salaries and insurance contributions of workers who are engaged in the production of these products.
Indirect costs - these are expenses that relate to the production of several types of products at once. In terms of accounts 1C indirect expense accounts 25 and 26 do not have subconto “Nomenclature group”. Therefore, they cannot be closed directly into the cost of a particular type of product - the “Nomenclature Group”. Such costs may include, for example, the costs of paying salaries and paying insurance premiums for management personnel.
As I said, indirect costs are collected on accounts 25 "General expenses" and 26 "General expenses". They cannot be written off immediately at cost, I also wrote about this. In accounting, there are two options for closing such accounts. The first is the write-off of amounts in the main production to account 20. Moreover, since account 20 has three sub-accounts (Unit, Cost Item and Nomenclature Group), and indirect expense accounts are only two (Unit and Cost Item), when writing off the amount will be distributed between the "nomenclature groups" according to certain rules. About where and how this is set, I will write a little later. Second - write-off of indirect costs to account 90 "Sales" ( direct costing) Read about how to choose a specific option for writing off indirect costs in 1C BP 3.0 in the article below.
I will summarize a small result. When closing the month, indirect costs are written off first, i.e. 25 and 26 accounts (possibly by distributing direct expenses to the accounts), and then direct costs to the cost of a particular “Nomenclature group”.
Accounting for direct costs in 1C BUK 3.0
To begin, I want to discuss the example that we will consider in the framework of this article. There is a production organization where two types of products are collected i.e. two “Nomenclature groups”: “Tables” and “Chairs / Armchairs”. Two workers are involved in the production of each type of product. Accordingly, the costs of paying the wages of such employees, we will take into account on account 20.01 “Main production”, according to the corresponding nomenclature group. To implement this in 1C BP 3.0, you must first create two separate methods of accounting for salaries (section of the main menu "Salary and Personnel" -\u003e "Methods of accounting for salaries").
Now these accounting methods must be assigned to each employee. This could be done in the employee information on the tab “Payments and cost accounting”, but for some reason the program does not see this setting. Most likely this is a program error, it will probably be fixed soon (release on the basis of which the article was written: 3.0.37.36). In this regard, I created individual species calculations for employees engaged in the manufacture of tables and in the manufacture of chairs. And already in the settings of these types of calculation in the field "Way of reflection" indicate the appropriate method. So I had to get out of this situation.
As a result, payroll (document "Payroll") labor costs and insurance premiums of production workers will be charged to account 20.01 for the relevant product groups.
Now let's talk about the material costs written off in the production of raw materials. The fact of cancellation I reflect the document Shift Production Report on the tab “Materials”. At the same time, I indicate separately what materials were spent on the Tables nomenclature group and Chairs / Armchairs nomenclature group.
Accounting for indirect costs in 1C BUK 3.0
It is worth noting that additional settings to reflect the salary of contributions on account 26 are not required. This is due to the fact that the program is configured by default to record labor costs on account 26. Even the accounting method is set to “Reflection of charges by default." This can be seen in the "Salary Accounting Settings" (section of the main menu "Salary and Personnel").
Thus, the cost of labor and insurance premiums for two employees will be reflected in account 26.
Accounting policy BUK 3.0: direct and indirect costs
Now let's talk about which "Accounting policies" BP 3.0 has settings related to accounting for direct and indirect costs in the program. Of course, it is more logical to first set up the Accounting Policy, and only then to reflect the costs. But in this article, I decided to first show by example how to keep track of direct and indirect costs, so that you had the opportunity to freely navigate these concepts by the time you consider the settings for "Accounting Policy".
Let's start with the bookmark. "Expenses". Firstly, a check must be checked on this tab. "Output" since we are talking about production. Secondly, you need to pay attention to the window that opens when you click "Indirect costs". In this window, you should choose the method of closing Indirect costs (in our example, these are costs in account 26). I’ll note right away that this setting is related to closing indirect expense accounts in accounting. For indirect costs in tax accounting there is a separate setting, which we will talk about a little later. So, there are two options:
- Cost of sales (direct costing) - in this case, indirect costs will be debited from account 26 to Debit of account 90.08.1 “Management expenses for activities with the main taxation system”;
- - in this case, account 26 is closed on the direct expense account on 20.01, and then the 20th account will be closed on account 40 “Output of products (works, services)”;
The first option is pretty transparent, so we better choose the second one, which is a bit more complicated.
If we have chosen the option “In the cost of production, work, services”, then here it is necessary set a rule, according to which the amounts from the accounts of indirect expenses, i.e. in our case, from account 26 (I remind you, the amounts on it are not divided into specific nomenclature groups), will be distributed among the nomenclature groups on account 20.01. To do this, click on the link. "Methods of distribution of indirect costs". The options here are quite diverse. I will establish the simplest way to understand the distribution, where “Pay” is used as the distribution base. What this means, I will explain below on the specific numbers of our example.
Setting up accounting for direct and indirect costs in NU
Accordingly, expense items that not listed in this list are considered indirect. They are debited to the NU to account 90.08.1 “Administrative expenses for activities with the main taxation system”.
Separately, I note that in the Tax Accounting program the allocation of a particular expense to direct or indirect costs depends exclusively on the register "Methods for determining the direct costs of production in NU."I will also draw your attention to the fact that the register is initially filled. It is necessary, if required, to make changes according to your specifics. In the framework of our example, we will leave exactly the initial variant of register filling.
Scheduled closing operation of the month "Closing accounts 20, 23, 25, 26": accounting
Now we come to the key issue of this article, for the sake of which everything was started “Closing accounts 20, 23, 25, 26”. Closing is performed as part of the sequential execution of routine operations at the end of the month. We close and analyze the postings.
Let's start by discussing account 26. Let me remind you that in accounting we have established that indirect costs, i.e. account 26 is closed on account 20.01 (the option “ In the cost of production, work, services"). At the same time, it was established that the basis for the distribution between the nomenclature groups of account 20 will be "Remuneration". Let's see how account 26 closed with the item “Labor Remuneration”.
The red lines I combined the common subcontos (“Division” and “Cost Item”) on account 26 and 20.01 for clarity. 26 accounts do not have a “Nomenclature group” sub-window; therefore, the entire amount under the item “Labor Remuneration” in the “Main Unit” division was distributed on account 20.01 between the two nomenclature groups “Tables” and “Chairs / armchairs”. The following proportion of distribution was formed:
"Tables" / "Chairs" \u003d 21 759.04 / 21 240.96 \u003d 1.02439 ...
This proportion is determined on the basis of our setting, in which we established that the basis of distribution is “Remuneration of labor”. Let’s form the SAL on account 20.01, according to the item “Labor Remuneration” and look at how much was for the Tables nomenclature group and for the Chair Chairs group:
The report shows that the “Remuneration” according to the nomenclature “Tables” is 42,000, and according to the nomenclature “Chairs” 41,000. This ratio actually makes up the coefficient 1,02439 ... \u003d 42,000 / 41,000. Using this coefficient, the program distributes expenses from 26 accounts on item groups of the account 20.01.
Now, as for the account 20.01. In our example, it closes to account 40 “Output of products (works, services)” for the corresponding Nomenclature groups.
Scheduled closing of the month "Closing accounts 20, 23, 25, 26": tax accounting
Now let's pay attention to how the closure of accounts in tax accounting. Let's analyze the closure of 26 accounts. The cost of the item “Pay” of account 26 was completely closed to account 20.01, of the same cost item (! IN THE TAX ACCOUNT!). And here are the cost items " Insurance premiums”And“ Contributions to the Social Insurance Fund from NS and PZ ”26 accounts are closed to account 90.08.01“ Administrative expenses for activities with the basic taxation system ”. This is due to the fact that in the accounting policy in the register "Methods for determining direct costs" these cost items were not indicated and therefore the program at NU considers such costs indirect and closes it on account 90.08.01.
Account 20.01 in the Tax Accounting is completely closed to account 40.
That’s all for today.
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