How the 23rd account is 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 (auxiliary) for the main production of the organization. In particular, this account is used to record the costs of production, providing:
maintenance of various types of energy (electricity, steam, gas, air, etc.);
transport service;
repair of fixed assets;
production of tools, stamps, spare parts; construction details, 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, sawmilling;
salting, drying and preserving agricultural products, etc.
The debit of account 23 "Auxiliary production" reflects direct costs associated directly with the release of products, performance of work and 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 of products, the performance of work and the provision of services are written off to account 23 "Auxiliary production" from the credit of accounting accounts production stocks, settlements with employees for wages, etc. Indirect costs associated with the management and maintenance of auxiliary production are written off to account 23 "Auxiliary production" from accounts 25 "General production costs" and 26 " General running costs". If appropriate, the costs of servicing production can be taken into account directly on account 23 "Auxiliary production" (without prior accumulation on account 25 "General production costs"). Losses from marriage are written off to account 23 "Auxiliary production" from the credit of account 28 "Marriage in production".
The credit of account 23 "Auxiliary production" reflects the amount of the actual cost of completed production, work performed and services rendered. These amounts are debited from account 23 "Auxiliary production" to the debit of accounts:
20 "Main production"- when selling products (works, services) to the main production;
29 "Service industries and farms"- when selling products (works, services) to service industries or farms;
90 "Sales" — when performing works and services for third parties;
40 "Output 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 on account 23 "Auxiliary production" is carried out by type of production.
The debit of account 23 during the month includes all the costs of auxiliary production from the credit of the corresponding material, settlement and cash accounts (10 “Materials”, 70 “Settlements with personnel for wages”, 25 “General production expenses”, 26 “General 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 prior accumulation on account 25.
At the end of the month, the costs of auxiliary production are distributed in proportion to the number of services consumed or products manufactured 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 freight turnover, etc.).
Account 23 "Auxiliary production"
corresponds with accounts
by debit |
on credit |
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 Raised and fattened animals |
|
13 Depreciation of low-value and wearing items |
12 Low-value and wear-and-tear items |
14 Revaluation of material assets |
|
16 Material cost variance |
15 Procurement and purchase of materials |
19 Value added tax on acquired valuables |
20 Main production |
21 Semi-finished products of own production |
|
23 Ancillary industries |
|
25 General production expenses |
|
26 General expenses |
26 General expenses |
28 Manufacturing defects |
28 Manufacturing defects |
31 Deferred expenses |
29 Service industries and farms |
40 Finished products |
30 Non-capital works |
31 Deferred expenses |
|
50 Checkout |
37 Output of products (works, services) |
60 Settlements with suppliers and contractors |
41 Items |
63 Settlement of claims |
43 Selling expenses |
65 Settlements for property and personal insurance |
44 Distribution costs |
67 Settlements on off-budget payments |
45 Goods shipped |
69 Accounts for social insurance and ensure |
46 Sales of products (works, services) |
47 Sale and other disposal of property, plant and equipment |
|
76 Settlements with different debtors and creditors |
58 Short-term financial investments |
70 Settlements with personnel for wages |
|
80 Gains and Losses |
73 Settlements with personnel for other transactions |
78 Settlements with subsidiaries (affiliates) |
|
79 On-farm settlements |
|
80 Gains and Losses |
|
84 Shortfalls and losses from damage to valuables |
|
87 Additional capital |
|
89 Reserves upcoming expenses and payments |
With the journal-order form of cost accounting for each auxiliary production workshop, it is carried out in the cost accounting sheet of service industries and farms (form No. 13). In them, costs are taken into account for certain types of products (services) and cost items. The monthly totals of the statements are transferred to the order journal No. 10.
The actual cost of manufactured products, work performed and services rendered is written off from account 23 to the debit of accounts:
20 "Primary production" - when selling products (works, services) to the main production or the main type of activity,
46 "Sale of products (works, services)" - when performing works and services for third-party enterprises;
29 "Service industries and farms" - when selling products (works, services) to service industries and farms,
other accounts (08, 10, 11, 12, 15, 21, Z0, 31, 37, 40, etc.).
In the first option, they are limited to taking into account the costs for each workshop (redistribution). In accounting records, the movement of semi-finished products is not reflected, and control over their movement from one workshop to another is carried out by the accounting department according to operational accounting data in physical terms. In accordance with this cost accounting procedure, the cost of semi-finished products after each processing stage is not determined, but only the cost of the finished product is calculated.
In the second option, the movement of semi-finished products from shop to shop is documented with accounting records and the cost of semi-finished products is calculated after each limit. Wherein accounting records on the main production account, the previously recorded production costs are repeated as many times as the number of processing phases that raw materials and basic materials go through. Such a layering of previously recorded production costs complicates the accounting and calculation of the cost of production, it becomes necessary to clear the enterprise's summary indicators of production costs from intra-factory turnover. However, this option allows you to identify the cost of semi-finished products at various stages of its processing and thus 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 reflected in accounting at the first stages according to the semi-finished, and at subsequent stages - according to the non-semi-finished version.
Production costs 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 subsequent (payment for vacations of workers, etc.).
2. SIGNIFICANCE AND OBJECTIVES OF ACCOUNTING PRODUCTION ACCOUNTING OF SERVICE INDUSTRIES AND FARMS
To service the shops of the main production, other structural divisions energy, packaging, the provision of transport, repair and economic services, tools in the organization, auxiliary production is created in the appropriate profile:
Energy workshops (electrical workshops, compressor and steam power workshops, water supply, etc.);
Container shops engaged in the manufacture of appropriate containers, based on the specifics of the manufactured finished products, container repair;
Transport shops that provide loading and unloading operations during the acceptance, disposal and internal movement of material and production and other stocks and carry out the necessary repair work to maintain loading and unloading mechanisms and access roads in working order;
Repair shops that manufacture and restore spare parts, repair equipment, buildings, etc.;
Tool shops producing tools, their repair and restoration, making molds, dies, fixtures, etc.
The current classification has an important influence on the organization of accounting for current costs in auxiliary industries.
It is based on the following features:
The nature of the products;
Organizational form of management.
The individual production cycle is most typical for tool shops, where the production of non-standard equipment, the manufacture of special tooling, etc. can be carried out. execution of a specific order, including the necessary tests.
If, upon completion of the order, several types of products are produced, then the cost of each of them is calculated by distributing the costs between the product names in proportion to the planned or standard cost.
For auxiliary workshops with a serial nature of production, there is a production of small batches of individual tools or spare parts, intended mainly for domestic consumption.
The mass nature of production is typical for transport and energy workshops.
By the nature of the products produced, auxiliary shops with a simple and complex nature of production are distinguished.
In simple industries, homogeneous products are produced. These are transport and energy workshops. The composition of the latter includes electric shops, steam power plants, compressor shops, heating shops, and a water pumping station. The unit of measurement in them is, respectively, 1 kWh, 1000 m 3 of compressed air. 1 ton of steam, 1 m3 of water, 1 Gcal of heat; in translation workshops, the calculation unit is 1 ton of transportation or 1 hour of vehicle operation.
There is no work in progress here. The unit cost of production (1 kWh of electricity produced by the electrical shop or 1000 m3 of compressed air in the compressor shop) is calculated by dividing the generated reporting period current costs for a specific shop for the volume of products or services rendered. As you can see, in such industries, a simple calculation method is used, due to a one-stage production cycle.
It is customary to refer to complex industries as auxiliary production workshops, where heterogeneous products and semi-finished products are produced. A characteristic of such industries is the presence of work in progress.
At the end of the reporting period, a statement of distribution of auxiliary production services is compiled, which are reflected in accounting in natural terms and at the estimated (actual) cost. The basis for its compilation are meter readings, information presented in waybills in the context of car brands, waybills, acceptance certificates, etc.
In the presence of counter services by auxiliary production shops (for example, the supply of electricity by the power shop to the steam power shop is accompanied by the provision of steam for the power shop), it is advisable to evaluate such services at the standard (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 can be separate sections and teams of enterprises or the corresponding services as part of the main workshops. In any case, the organizational form of management of auxiliary production should be focused on achieving at least two goals:
Contribute to the effectiveness of enterprise management as a whole;
Provision of services and performance of work to other shops at the lowest cost.
For each auxiliary workshop, a statement No. 12 is opened monthly, in which, for each reporting period, on an accrual basis from the beginning of the year, planned and actual information on current costs is reflected.
Synthetic accounting of auxiliary production is carried out on the basis of the data of the statement No. 12 in the first section of the journal-warrant No. 10.
The main accounting register, where data on the volume of services provided is accumulated, is a development table, f. No. 9 "Distribution of services of auxiliary productions".
Costs in the form of the main wages auxiliary workers, basic materials are subject to inclusion in the cost of specific types of products (works, services) directly in the debit of account 23 "Auxiliary production". Management costs accounted for on account 25 "Overall production costs" are pre-distributed through the established base between the objects of calculation with subsequent attribution to account 23 "Auxiliary production".
General business expenses are included in the cost of products (works, services) of auxiliary shops only if they are sold to external consumers.
Mutual services of auxiliary workshops are reflected in accounting at the planned cost price by an internal entry on account 23 "Auxiliary production". When the relevant structures in the form of tool, repair and other services at the enterprise are not singled out as independent divisions, but are assigned to individual main workshops, then 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: depreciation calculations, 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-end helper allows you to perform the following operations, such as:
establish the correct sequence of operations at the end of the month;
partial closing of the month;
canceling the closing of the month;
partial cancellation of the month closing operation;
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 a scheduled operation;
prepare a detailed report on the execution of all operations related to the closing of the month.
When closing cost accounts 20, 23, 25, 26, the correct reflection is checked business transactions. As a result of this check, incorrect turnovers and balances on accounting accounts may be detected. production costs and incorrect data in the registers. In this situation, the closing of expense accounts cannot be carried out, hence error messages appear. The following are the most common errors that occur when trying to perform a "close month" operation.
No or no output of products, provision of services, or WIP balances
When cost accounts 20, 23, 25, 26 are closed, a message is displayed: “The output of products, the provision of services or the balance of work in progress is not reflected.” It is necessary to check how the distribution base of direct costs in accounting policy(menu Enterprise → Accounting policy → Accounting policy of organizations, Production tab). The distribution base for direct costs can be: By planned production cost, By revenue.
If the distribution of direct costs is carried out according to the planned cost of output, then it is necessary 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 detailing by subconto Subdivisions and Item groups, as well as check the compliance of the amounts of current expenses (turnovers on debit) and the amounts of the planned cost of production (turnovers on credit).
In this case, the debit and credit turnovers must be non-zero. If there are no (zero) turnovers on the loan, it follows that there was no production output, then it is necessary to reflect the WIP balances using the “WIP Inventory” document.
When the distribution of direct costs is made according to revenue, then you need to check whether revenue is equal to given period zero. To do this, it is necessary to generate a report “Analysis of subconto” with the subconto type Item groups, as well as check the presence of turnovers on accounts 90 and 20.23.
If no services were provided during the reporting period, then it is necessary to reflect the WIP balances using the WIP Inventory document.
Order of subdivisions not established
If the operations of closing cost accounts are determined manually (Accounting policy, tab Output of products, services), then this sequence must be specified. To do this, you need to create a document "Setting the order of departments for closing cost accounts." If such a document has already been created, it may contain outdated data. In order to fix this error, you need to create new document the current date by automatically filling out the document using the "fill" button
Not filled or incorrectly filled cost analytics
For the correct closing of expense accounts, it is very important to correctly indicate all objects analytical accounting costs when reflecting expenses and output. For verification, it is necessary to generate a report Balance sheet for account 20, 23, 25, 26 with details on all types of subconto.
In the turnovers on the debit of accounts 20, 23, such details are required for filling in: Subdivision, Nomenclature group, Cost item. For turnovers on the credit of accounts 20, 23 - Subdivision, Nomenclature group. For turnovers on the debit of accounts 25, 26 - Subdivision, Cost item.
20 the account is not closed when the Subconto column is not filled out in the Sales of goods and services document on the Services tab. To check if the Subconto column is filled in, you need to view the records of the accumulation register Sales of services and check if the Item group column is filled in.
When closing cost accounts 20, 23, 25, 26, the following message may appear: "Invalid product group for release." The same item 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 check the correctness of the specified item groups for product output, it is necessary to compare the entries in the accumulation register "Product output at planned prices (accounting)" in the Item group column, and also in the accumulation register "Sale of services in the Item group column".
Counter Issue Accounting Register Not Filled
If your organization has a counter issue, then in order to correctly close the cost accounts of accounts, you must enter entries in the information register "Counter issue".
Counter-release is usually present if production costs are written off products produced in the current period. You can check this with the Account analysis report for accounts 20, 23, 25, 26. If there is an account 43 in the Debit report, then there may be a counter issue.
Perform the "close month" operation by pressing the "perform month closing" button
Hello dear blog readers. In the last two articles, I digressed a bit from the issues related to the closing of the month, and talked about the important changes that have occurred in BP 3.0: as well as the possibility of . In the next article, we will return to the issues of working with routine closing operations of the month 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. Indeed, there are a number of customization features that are quite specific and can be difficult for a novice user. I will try to use a simple example to talk about how to set up and check the correct operation of a scheduled 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 BUKH 3.0 program:
Accounting policy setting
To begin with, I will talk a little about the example that we will consider in this article. There is an organization LLC Consultation Online, it was established in January 2015. The organization is engaged provision of consulting services and services to support work in 1C, remotely. The first month (January) was only expenses, recruitment and training of personnel, purchase of office furniture were carried out. Income will appear only in February. Let's see how expenses are reflected in such a situation and how the month is closed. Separately, I note that in this example we will consider only work with a score of 20.01, i.e. reflect only direct costs. We will consider more complex examples where there is production, as well as general business (indirect costs - account 26, 25) in a separate article.
So, first we need to set up an 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 tab "Costs".
First, here we see the option to check two checkboxes "Output" and . If none of these checkboxes is selected, then it is assumed that the program maintains accounting for a trading organization - "bought and sold" - does not produce anything and does not provide any services. In our example, the organization specializes in the provision of services, so you should check the box "Performance of work, provision of services to customers."
Second, when the switch is activated "Performance of work, provision of services to customers" a field will become available where it is selected under what condition the costs from account 20.01 will be debited at the end of the month:
- Without taking into account the proceeds from the performance of work (rendering of services)- all costs 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." This will happen even if there was no revenue for the month (nothing was earned), i.e. there were no turnovers 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 specific item group are debited from account 20.01 only if there was revenue for this item group;
- Including revenue from 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 "
Customization "Indirect costs" we will not consider, since the costs on the corresponding accounts (25 "General production expenses" and 26 "General expenses") in this example not provided. You can read more about accounting for indirect expenses and closing indirect expense accounts (accounts 25, 26) in.
Reflection of direct expenses on the account 20.01
Now we need to reflect in the program on account 20.01 the expenses for the month of January. To simplify the example, we will reflect only two groups of expenses (of course, in life the list of expenses can be much more voluminous):
- Remuneration of employees (here we 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 costs of wages and payment of insurance premiums for these employees are reflected in the set 20.01. However, the program is configured in such a way that everything is debited to account 26. The setting should be changed. This can be done in the main menu section "Salary and Personnel" -> "Setting up payroll accounting". In the window that opens, on the "Main" tab, double-click to open the existing register entry for editing. 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 - Wages.
After that, you can calculate wages with the document "Payroll". When posting this document, postings are generated in which we will see the costs on account 20.01.
Now we should reflect the cost of acquiring computer tables and chairs for the comfortable work of employees. Let's agree that the director gave his employees his personal laptops, on which they will work, so we will not reflect the purchase of computers. We register the fact of purchase and receipt of tables and chairs with a document "Receipt of goods and services". At the same time, 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 posting the document “Transfer of materials for operation”, the cost of tables and chairs will be written off from the credit of account 10.09 to the costs 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 a balance sheet for account 20.01 for January, detailed by cost item.
Closing of account 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 has no revenue for the month of January (account 90.01.1 “Revenue from activities with the main taxation system”). Let me also remind you about the Accounting Policy settings, where we chose the option “ Without taking into account the proceeds from the performance of work (rendering of services). Therefore, at the closing of the month of January, the scheduled operation “Closing accounts 20, 23, 25, 26” will completely write off 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 account closing condition to 20.01. In the accounting policy on the "Costs" tab, set the condition “Including proceeds from the performance of work (rendering of services)”. After that, we will completely cancel the closing of the month for January 2015 and perform the closing again. accounting entries in the document "Closing accounts 20, 23, 25, 26" should not be.
Thus, it turns out that next month February transfers the balance on the account on January 20 in the amount of 65,892 rubles.
In February, the organization received revenue from the nomenclature group "Consulting Services". This fact was reflected in the program by the document "Sales of goods and services", credit of account 90.01.1.
This means that all expenses accumulated on the account on 20.01 for February (Employee salaries) and the balance transferred from the month of January will be closed. The next two screenshots will show the SALT on account 20.01 and the result of the scheduled operation “Closing accounts 20,23, 25, 26” for February.
Starting from 2013, all organizations (including organizations using the simplified tax system and UTII) required to keep records, draw up and submit to the tax authorities and to ROSSTAT a mandatory copy of the financial statements for 2018: a balance sheet and a report on financial results.
It is necessary to hand over the balance sheet of a small business in two addresses, places. The obligation to submit a mandatory copy of the accounting (financial) statements to the state statistics authority (Rosstat) at the place state registration arises in accordance with the law on accounting 402-FZ.
But the second copy of the financial statements - the balance sheet and the income statement must be submitted to tax office- Federal Tax Service of the Russian Federation. This obligation arises according to. Where does it say in p / p 5 p. 1 that the taxpayer is obliged to submit 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 : Except when the organization is in accordance with federal law dated December 6, 2011 No. "On Accounting" is not required to keep accounting records. These include, in particular, individual entrepreneurs.
Before compiling financial statements for the year, the accountant needs to summarize the activities of the organization and close the accounts accounting, according to which the financial result of the organization's activities is determined.
The work must also be guided by, the provisions of the Tax Code of the Russian Federation and data tax registers organizations.
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How to close reporting periods in accounting and determine financial results during the year
It is clear that this is an unusual and complicated matter 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, a month is recognized as a reporting period (clause 48 PBU 4/99).
All accounts related to the display of production costs, revenue (income), and the formation of a financial result for compiling the balance sheet of a small business can be conditionally divided into three groups:
1 . Accounts that, in accordance with the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n "On Approval of the Chart of Accounts for Accounting for the 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 expenses" 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 "Service production and farms")
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 business expenses"
The procedure for closing account 26 depends on the chosen accounting policy, or rather, the method of forming the cost of production.
The cost price can be formed: 1) according to the full production cost; or 2) at reduced cost of production.
Note: For small businesses, the second option is more convenient.
When choosing an accounting policy at full production cost» monthly expenses can be written off by postings:
Debit 20 "Main production" Credit 26
Debit 23 "Auxiliary production" Credit 26
Debit 29 "Service industries and farms" Credit 26
When choosing an accounting policy at reduced production cost» general business expenses can be fully attributed to the cost of:
D 90.2 "Cost of sales" Credit 26.
Write-off of costs on account 25 "General production costs"
Account 25 is closed monthly by debiting the amount of expenses from the account with the following entries:
Debit 20 "Main production" Credit 25
Debit 23 "Auxiliary production" Credit 25
Debit 29 "Service industries and farms" Credit 25
depending on the activities associated with these costs.
Write-off of costs from account 44 "Sale costs"
Write-off of costs from account 44 "Sale costs" occurs monthly in full or in part by posting:
Debit 90.2 “Cost of sales” Credit 44 - sales expenses written off.
Closing of account 20 "Main production", 23 "Auxiliary production", 29 "Service production and farms"
At the end of the month, accounts 20,23,29 can be closed with 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 sector organizations 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 from the activities carried out (profit or loss).
The financial result of the organization's activities is determined as follows:
The amount of the organization's revenue (Turnover on the Credit of account 90.1) minus the Cost of sales (the amount of turnover on accounts 90.2, 90.3,90.4,90.5).
If the difference between the Revenue (minus VAT and other similar payments) and the 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 - profit is reflected at the end of the month.
If the difference is negative, then the organization has received a loss.
The amount of the loss is reflected in the posting:
Debit 99 Credit 90.9 - reflects the loss at the end of the month.
Thus, the sub-accounts of account 90 “Sales” have a balance at the end of each reporting month, but account 90 itself 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 must be closed.
Sub-accounts are closed by the following transactions:
D 90.1 K 90.9 - closing of account 90.1 "Revenue" at the end of the year.
D 90.9 K 90.2 - closing of account 90.2 "Cost of sales" at the end of the year.
D 90.9 K 90.3 - closing of account 90.3 "Value Added Tax" at the end of the year.
D 90.9 K 90.4 - closing of account 90.4 "Excises" at the end of the year.
D 90.9 K 90.5 - closing of account 90.5 "Export duties" at the end of the year.
Closing of account 91 "Other income and expenses"
At the end of each month, organizations determine the financial result on 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 balance of the account is credit - the organization has made a profit, debit - a loss.
The financial result for other income and expenses is reflected in the following entries:
Debit 91.9 Credit 99 - reflected profit from other activities;
Debit 99 Credit 91.9 - reflected the loss from other activities;
At the end of the year, all sub-accounts of account 91 are closed by postings:
Debit 91.1 Credit 91.9 - subaccount 91.1 is closed at the end of the year.
Debit 91.9 Credit 91.2 - closed sub-account 91.2 at the end of the year.
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Closing of account 99 “Profit and Loss” at the end of 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 posting:
Debit 84 Credit 99 - reflected uncovered loss reporting year.
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A simple form of accounting for micro-enterprises
The right to keep records by groups of articles of financial statements, without applying double entry on accounts.
The easiest way to organize accounting - do not use double entry at all, that is, do not make any postings at all. True, only micro-enterprises can use this method (clause 6.1 PBU 1/2008). And only if it does not distort information about the company, that is, it will allow you to draw up financial statements.
The article will help to draw up a balance sheet, the balances and turnovers are considered in detail, for which accounts they make up Balance sheet and the Statement of Financial Results for Small Business Entities (KND Form 0710098). Download forms of balance sheet and income statement. Simplified financial statements for small businesses. Download the program Taxpayer version 4.45.2
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We analyzed an example with an organization in which all costs were reflected only on account 20.01. Therefore, we were only able to see how the program is set up and works in terms of using and closing an account of 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 theory of accounting. We will also talk about where in 1C BP 3.0 to set up 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 BUKH 3.0 program:
A bit of theory
As I said, production costs can be divided into two large groups: direct and indirect. In essence, this is a classification of costs by the way they are included in the cost manufactured products. Therefore, this classification, for the most part, is relevant for the accounting of manufacturing organizations. Let's talk more about each of these two groups.
Direct costs- These are costs that can be unambiguously attributed to the production of a certain type of product. That is why direct expense accounts 20 and 23 in the chart of accounts in 1C they have a subconto "Nomenclature group". Such costs can be directly written off to the cost of production of a specific “Nomenclature group”. These include the cost of raw materials, materials and components, wages and insurance premiums for workers involved in the production of these products.
Indirect costs- These are the costs that relate to the production of several types of products at once. In terms of accounts 1C indirect cost accounts 25 and 26 do not have subconto "Nomenclature group". Therefore, they cannot be directly included in the cost of a particular type of product - the "Nomenclature group". Such costs include, for example, the cost of paying wages and paying insurance premiums for management personnel.
As I said, indirect expenses are collected on accounts 25 "General production expenses" and 26 "General expenses". They cannot be written off immediately to the cost price, 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. At the same time, since account 20 has three subcontacts (Subdivision, Cost Item and Item Group), and indirect cost accounts only two (Subdivision and Cost Item), then when writing off the amount will be distributed among the "nomenclature groups" according to certain rules. About where and how it is set, I will write a little later. Second- write-off of indirect expenses to account 90 "Sales" ( direct costing). Read the article below to learn how to choose a specific option for writing off indirect costs in 1C BP 3.0.
Let me summarize a little. At the end of the month, indirect costs are written off first, i.e. 25 and 26 accounts (possibly by distributing direct costs to accounts), and then direct costs to the cost of a specific "Nomenclature group".
Accounting for direct costs in 1C BUKH 3.0
To begin with, I want to discuss the example that we will consider in this article. There is production organization, where two types of products are assembled i.e. two "Nomenclature groups": "Tables" and "Chairs/Armchairs". Two workers are involved in the production of each type of product. Accordingly, we will take into account the costs of paying the wages of such employees 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 ways of accounting for wages (section of the main menu "Salary and Personnel" -> "Payroll accounting methods").
Now these accounting methods must be assigned to each employee. This could be done in the employee details 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 (the release on the basis of which the article was written: 3.0.37.36). For this reason, I created certain types calculations for employees employed in the production of tables and in the production of chairs. And already in the settings of these types of calculation in the field "Reflection Way" indicate the appropriate method. This is how I had to get out of the situation.
As a result, when calculating wages (document "Payroll") labor costs and insurance premiums for production workers will be charged to account 20.01 for the relevant item groups.
Now let's talk about the material costs of raw materials (materials) written off for production. The very fact of write-off I reflect the document "Production report per shift" on the Materials tab. At the same time, I indicate separately what materials were spent on the item group "Tables" and on the item group "Chairs / Armchairs".
Accounting for indirect costs in 1C BUKH 3.0
It is worth noting that additional settings for reflecting the salary of contributions on account 26 are not required. This is due to the fact that the program is set by default to account for payroll costs on account 26. Even the accounting method is set to “Reflect accruals by default”. This can be seen in the “Payroll Accounting Settings” (section of the main menu “Salary and Human Resources”).
Thus, the cost of labor and payment of insurance premiums for two employees will be reflected in account 26.
Accounting policy 3.0: direct and indirect costs
Now let's talk about what "Accounting Policy" BP 3.0 has settings related to accounting for direct and indirect costs in the program. Of course, it is more logical to set up the Accounting policy first, and only then to reflect the costs. But in this article, I decided to first show by example how to keep records of direct and indirect costs, so that you have the opportunity to more freely navigate these concepts by the time you consider the settings of the "Accounting Policy".
Let's start with a bookmark "Expenses". First, this tab must be checked. "Output" since we are talking about production. Secondly, you need to pay attention to the window that opens when you click the button. "Indirect costs". In this window, you should select the method for closing Indirect costs (in our example, these are costs on account 26). I note right away that this setting is related to closing indirect expense accounts in accounting. There is a separate setting for indirect expenses in tax accounting, which we will talk about a little later. So, there are two options here:
- Into cost of sales (direct costing)- in this case, indirect costs will be debited from account 26 to the Debit of account 90.08.1 “Administrative expenses for activities with the main taxation system”;
- - in this case, account 26 is closed to the direct costs account on January 20, and then the 20th account will be closed to account 40 "Output of products (works, services)";
The first option is quite transparent, so we'd better choose the second one, which is a bit more complicated.
If we chose the option "To the cost of products, works, services", then here it is necessary set a rule, for which the amounts from the accounts of indirect expenses, i.e. in our case, from account 26 (I remind you that the amounts on it are not divided into specific item groups), they will be distributed among the item groups on account 20.01. To do this, click on the link "Methods of allocation of indirect costs". The options here are quite varied. I will establish the most easy-to-understand distribution option, where “Payment” is used as the distribution base. What this means, I will explain a little lower on the specific numbers of our example.
Setting up accounting for direct and indirect costs in NU
Accordingly, the items of expenditure that not included in this list are considered indirect. They are written off in NU to account 90.08.1 “Administrative expenses for activities with the main taxation system”.
Separately, I note that in the Tax Accounting of the program, the attribution of one or another expense to direct or indirect costs depends solely on the register "Methods for Determining the Direct Costs of Production at NU". I would also like to draw your attention to the fact that the register is initially filled. It is necessary, if necessary, to make changes taking into account your specifics. As part of our example, we will leave exactly the original version of filling in the register.
Monthly closing routine operation “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 carried out as part of the sequential execution of scheduled operations at the end of the month. Let's close and analyze the postings.
Let's first discuss account 26. Let me remind you that in accounting we have established that indirect costs, i.e. account 26 is closed to account 20.01 (choose the option " In the cost of products, works, services"). At the same time, it was established that the basis of distribution between the nomenclature groups of the 20th account will be “Payment”. Let's see how account 26 closed with the cost item "Payment".
With red lines, I combined the general subcounts (“Division” and “Cost Items”) at accounts 26 and 20.01 for clarity. Account 26 does not have a subcontact “Nomenclature group”, therefore, the entire amount under the cost item “Payment” in the “Main Subdivision” subdivision was distributed to account 20.01 between the two item groups “Tables” and “Chairs / armchairs”. The following distribution proportion was formed:
"Tables" / "Chairs" = 21,759.04 / 21,240.96 = 1.02439…
This proportion is determined based on our setup, in which we have set the distribution base to be "Payment". Let's generate a SALT on account 20.01, on the cost item "Payment" and see what the amount was for the item group "Tables" and for the group "Chairs of chairs":
It can be seen from the report that the “Payment” for the nomenclature “Tables” is 42,000, and for the nomenclature “Chairs of armchairs” 41,000. This ratio actually makes up the coefficient 1.02439 ... = 42,000 / 41,000. Using this coefficient, the program distributes expenses from account 26 by item groups on account 20.01.
Now, as regards account 20.01. In our example, it is closed to account 40 "Output of products (works, services)" for the corresponding Item groups.
Monthly closing routine operation “Closing accounts 20, 23, 25, 26”: tax accounting
And now let's pay attention to how the closing of accounts in tax accounting took place. Let's analyze the closing of the 26th account. Costs under the cost item “Payment” of account 26 were completely closed on account 20.01, the same cost item (!IN TAX ACCOUNTING!). Here are the cost items Insurance premiums” and “Contributions to the FSS from the National Assembly and PZ” 26 accounts are closed to account 90.08.01 “Administrative expenses for activities with the main 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 expenses indirect and closes them on account 90.08.01.
Account 20.01 in the Tax Account is completely closed to account 40.
That's all for today.
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