Closing the month does not close the 26th account. Cost distribution using the example of Diana LLC. Setting up accounting for direct and indirect expenses in NU

Order of the Ministry of Finance No. 94n clearly establishes that account 26 in accounting is used to reflect general business expenses (OHR). Such expenses of an enterprise include some types of expenses that cannot be attributed to the main production, but without which the implementation of the main activities would become impossible or problematic.

The following types of costs are attributed to accounting account 26 (for dummies):

1. Remuneration of management personnel, as well as taxes and insurance premiums, accrued to the salaries of administrative and managerial personnel.
2. Fixed assets, intangible assets, which are used to ensure the work of the enterprise administration. As well as depreciation charges for such property.
3. Material supplies (stationery, fuels and lubricants, spare parts) that are purchased for management, ensuring the operation of the farm and the AUP.
4. Payment of rental and leasing payments for property purchased directly for the needs of the company administration. For example, renting office space.
5. Information, consulting, legal and other support services of third-party organizations and firms that are used in the company’s activities as auxiliary.

For exceptional types of activities, account 26 can include not only general business expenses, but also expenses for core activities. For example, the activities of brokerage companies. Such features should be described in detail in the accounting policy.

Structure of OCR in the table

A complete list of expenses for general business needs with examples:

Features and characteristics of 26 accounts

General business expenses are subject to reflection on active accounting account 26. Debit turnover accumulates the cost of all expenses incurred, and credit turnover reflects the closure of account 26.

Account 26 is considered a transaction account. This means that this accounting account is not reflected in the annual balance sheet, or as part of other reporting forms. Consequently, the account at the end of the reporting period cannot have a closing balance. All turnover must be distributed to the appropriate accounting accounts.

The current standards of PBU require the organization of analytical accounting for account 26. Provide detail in the context of cost items, according to the approved cost estimate. Conduct additional analytics by structural divisions - places where costs arise, by intended purposes and other accounting features.

Account 26 cannot have a final balance at the end of the reporting period. This means that the account is subject to monthly closure.

Postings for recording general business expenses

All typical accounting entries for accounting are collected in the table:

Closing an account and writing off expenses in accounting

It is important to understand how account 26 is closed and what transactions are made. Writing off expenses, that is, closing account 26, is done in several ways:

1. Costs are included in the cost of production using production accounts. The method can be used in the production of products.
2. Costs are charged to cost of sales. For example, if an economic entity provides services or performs work.
3. Expenses are written off as current expenses of the reporting period using the direct costing system.

It is not enough to simply choose a method for writing off OCR. The choice and distribution standards must be fixed in the accounting policies. And the chosen method must be justified.

Typical transactions on how to close account 26:

Accounting example for account 26

Let's look at the rules for closing account 26 using an example. NPO “Good Day” produces scissors and rulers. Products are produced at planned cost. In the organization, it is customary to reflect the main costs on account 20, and reflect indirect costs on account 26.

The accounting policy of the NPO “Good Day” reflects:

• General business expenses are written off to the cost of production;
• distribution of costs between types of products should be made according to the volume of material costs.

In March 2019, direct production costs amounted to 220,000 rubles:

• for the production of scissors - 150,000 rubles, including material costs - 80,000 rubles;
• for the production of rulers - 70,000 rubles, including material costs - 40,000 rubles.

Structure of indirect expenses—RUB 140,200:

• salary of management personnel - 100,000 rubles;
• insurance premiums - 30,200 rubles;
• rental of premises - 10,000 rubles.

1. We distribute indirect costs according to the volume of material costs using the formula:

Amount of indirect expenses for the production of scissors: 140,200 × 80,000 / 120,000 = 93,467 rubles.

The amount of indirect costs for the production of rulers: 140,200 × 40,000 / 120,000 = 46,733 rubles.

2. We close account 26, distributing indirect costs:

Correcting errors in accounting

The use of automated accounting greatly simplifies accounting. Errors are not uncommon in specialized accounting programs. Why account 26 is not closed:

1. Check the accounting policy settings in the software product. Follow the prompts that the program gives, or contact the developers.
2. Check that transactions are recorded correctly in the special program. In most cases, errors lie in misgrading (for example, an accountant made a mistake in the details or nomenclature).
3. Check the dates of registration of transactions. For example, in the 1C software, the dates of registration of a business transaction play a key role in the formation of accounting data.

To avoid mistakes, systematically formulate turnover sheet and check account card 26.

As part of the instructions on how to close account 20, as well as other cost accounts - 23, 25, 26 in 1C: Accounting 8.3, it should immediately be noted that when checking this operation at the end of the month, the balances on accounts 25 and 26 * at the end there should not be a month; on 20 and 23, on the contrary, there may be a balance for the amount of work in progress, work or services.

*In tax accounting, until December 31, account 26 can be closed with a balance for standardized expenses (for example, advertising expenses).

From the point of view of the cost of goods produced, all expenses are classified as direct or indirect*. The first of them can, without a doubt, be included in the production process of specific types of goods, that is, they can be consumables, salaries of key production personnel, etc. The accounts of such expenses can be viewed in the “Nomenclature group” section, but indirect ones cannot be, because they cannot be attributed to the initial cost of a certain type of product. They are usually attributed, for example, to administrative expenses, payment for the work of the administrative and managerial level, etc.

*This distinction is typical primarily for the accounting of industrial companies.

Closing cost accounts at the end of the month

Closing the 25th account, as well as 20, 23 and 26, is carried out through the corresponding regulated operation, which is located in the section “Operations/Period Closing/Month Closing” or “Operations/Period Closing/Routine Operations”.

Displaying both types of expenses in accounting

The table “Settings for reflecting and writing off expenses in accounting” (below) contains settings for both types of expenses in accounting, which are located in the “Main/Accounting policies” section.

Commercial structures whose business is based on services to manufacturers check the box next to “Performance of work/provision of services...”, to configure “Costs are written off” according to one of the options:

• "Excluding revenue": from Kt 20 to Dt 90.02, i.e. even if there is no turnover on account 90.01.
• “Including all revenue”: from Kt 20 to Dt account 90.02 in the context of the item groupings for which it was.
• “Including revenue from production services only”: can be written off after registration of the issue through an act of services performed.

Manufacturers themselves must mark for execution "Output".

After these steps, a set of switches will become available “General business expenses are included”:

Thus, indirect expenses from Kt 26 will be written off to Dt of direct accounts - 20 or 23 (in the second case, at the end of the month, additional expenses will be automatically written off to Dt 20, and then from Kt 20 to 40 or 43).

If account 25 is used to display indirect expenses in a manufacturing company, then you need to establish a rule for posting them on direct accounts using the link to the posting methods discussed above. According to the accounting methodology, from 25 they are posted to Dt 20 or 23. Similarly, in the case of distribution to 23, at the end of the month the costs will automatically be written off to Dt 20, and then closed at 40 or 43.

That is, when closing the month, indirect expenses are first written off from Kt 26 to Dt 90.08 (in case of write-off using the direct costing method) or from Kt 26 to Dt 20 or 23 (according to the posting rules, if any have been established). Costs from 25 will be written off in Dt 20 or 23 according to the redistribution rules. Direct items are written off by item groups to cost.

Expenses in tax accounting

The list of direct expenses attributed to production is in the section “Main/Accounting policies/Setting up taxes and reports/Income tax/List of direct expenses.”

Expenses not listed among direct expenses will be considered indirect in tax accounting and will be written off on 90.08, and direct expenses will be written off on 40.

Free training on version 3.0 and training program -

In ed. 3.0 added a number of features to the mechanism for closing cost accounts, in particular 20 accounts. These changes take into account the peculiarities of accounting for organizations engaged in performing work and providing services that do not have special requirements for cost accounting. As a result, accounts will be closed even if revenue and costs are reflected in different product groups, and if there was no revenue at all.

If the organization does not use account 20, then in the accounting policy (navigation panel Directories and accounting settings - section panel Accounting policy) on the “Production Costs” tab, you do not need to set anything (Fig. 1.)

Fig.1

If an organization is engaged in providing services or performing work for customers, then the program allows you to choose the procedure for writing off costs from account 20:
. excluding revenue;
. taking into account revenue;
. taking into account revenue only from production services.
Also, when using account 20, it is necessary to configure the “Indirect expenses” tab, where the methods for writing off general business expenses are configured. The program shows two methods (Fig. 2):
1. In the cost of sales (direct costing).
2. In the cost of products, works and services.

Rice. 2

When choosing the second method, you must indicate the base for the distribution of indirect costs by clicking on the link “Methods for the distribution of indirect costs.” In this form, you can specify the distribution base for each cost account, cost item, and department. But if some fields are not filled in, then it is considered that this is a general rule.

Accounting methods are determined not only accounting policy. If you need to calculate the cost of each service, then the fact of sale must be reflected in the document on the provision of production services. If the Cost is not needed, then documents for the sale of goods and services or the provision of services are used (Fig. 4).

Let's move on to an example. The organization is engaged in the provision of services. The main activity is laying floors. We also provide additional services for preparing the surface for laying floors. The organization has two divisions: an office, the costs of which are recorded in account 26, and the main division - costs in account 20.
We will configure the accounting policy parameters for this organization. Costs by type of activity will be accounted for on account 20. On the “Production Costs” tab, the cost write-off method “Excluding revenue” is selected. On the “Indirect costs” tab, the method for writing off general business expenses is set - “Into the cost of products, work and services.” The distribution base for such costs is indicated - remuneration” (Fig. 5).

Costs in the organization are written off according to each type of service provided. To do this, item groups must be entered in the program in the directory of the same name in accordance with the services provided (navigation panel Directories and accounting settings - section panel Nomenclature groups) (Fig. 6).

In the “Nomenclature” directory, the services provided by the organization must be entered (Fig. 7), and in them, in the “Nomenclature group” field, the corresponding nomenclature group must be indicated (Fig. 8).

Employee payroll parameters must also be configured. For employees involved in laying floors, an accrual must be assigned, in the method of reflection of which the corresponding nomenclature group will be indicated. The same should be true for employees involved in floor preparation.

Fig.10

In January, two orders for laying floors and one order for surface preparation and flooring were completed. For these orders, the materials were written off using the demand invoice documents (Fig. 11)

Orders were formalized in the program with documents on the provision of production services (Fig. 12).

All acts were closed for laying floors, although there was an order for surface preparation and installation (Fig. 13).

Wages were also calculated for two types of items (work included laying floors and preparing the floor surface) (Fig. 14).

This is how it works. The work has been completed. A complex order for surface preparation and floor installation was closed with an act in which the preparation service was not highlighted as a separate line item. As a result, there are costs for two types of items and revenue for one type of activity. There were also costs for salaries of office employees and rental of premises.

We close the month (navigation panel Accounting, taxes, reporting - section panel Closing the month) (Fig. 15).

Let's create a balance sheet (Fig. 16):
. 25 account closed;
. 26 account closed;
. 20 account is closed for two item groups.
. On account 90, the cost price is formed according to two product groups, revenue is formed according to one type of activity “Laying floors”

You can also generate Calculation Certificates (Fig. 17).

Help-calculation “Cost calculation” (Fig. 18).

The cost price for the product group “Surface preparation..” was not generated. Because the work was not covered by a separate document, so there is no quantity - there is only the actual cost of the entire issue. Sales documents were generated for the nomenclature group “Laying floors”, so there is a cost per unit of services.
If it is necessary to generate the cost per unit of work performed on “Surface preparation..”, then
. work must be closed in a separate act, then the cost will be calculated separately for each type of work
. don't highlight additional work separately, the unit cost will be generated, including basic and preparatory work.
In February, the organization received one complex order for preparation and installation. Materials for this order were written off (Fig. 19).

Fig.19

At the end of the month, it turns out that work on preparing the floor surface was not completed, and work on laying the floor had not begun. Accordingly, there are no implementation documents. Wages were accrued only to workers employed in preparatory work. There were also costs for salaries of office employees and rental of premises.
We are closing the month. Let's create a balance sheet (Fig. 20):
25 account closed;
. 26 account closed;

. On account 90, the cost price is formed for two item groups, the revenue is not generated.

Help-calculation “Cost calculation” (Fig. 21).

The cost of both services was not generated, because no implementation documents. Therefore, only the actual cost of production was formed
Camera. March. The February work was completed. The work was covered by one document “Sales of goods and services”, in which only one type of service was indicated - “Laying floors” (Fig. 22).

Wages were calculated for two types of activities. There were also costs for salaries of office employees and rental of premises. As a result at the end of the month:
. costs for two product groups,
. income for one product group.
We are closing the month. Let's create a balance sheet (Fig. 23):
. 25 account closed;
. 26 account closed;
. 20 account is closed for both item groups.
. On account 90, the cost price is formed for two product groups, revenue for one type of service.

Help-calculation “Cost calculation” (Fig. 24).

Fig.24

The cost estimate for the “Laying floors” service was not calculated, because the work was covered by the document “Sales of goods and services”, which does not form the unit cost (see Fig. 4). The cost of “Surface preparation...” was not formed due to the fact that the work for this service was not generated separately, information on the number of units is missing, therefore, in the calculation certificate only the actual cost of production.
To correct this situation, the document “Sales of goods and services” must be marked for deletion (Fig. 25).

Fig.25

Instead, a document is generated: an act on the provision of production services to reflect the fact of closure of work (Fig. 26).

Now again you need to close the month of March and generate a calculation certificate (Fig. 27), from which it can be seen that the cost of the flooring service has been formed. To calculate the cost of the service for preparing the surface for laying the floor, it is necessary, as mentioned earlier, to create a separate act for this service.

Successful work!

Accounting account 26 is general business expenses or indirect costs, used in almost every enterprise, with the exception of state budgetary and credit organizations. In this article we will look at the main nuances of this account, its properties, typical transactions and examples of use in accounting.

Determination of general business expenses

General business expenses include all costs for administrative needs that are not directly related to production, provision of services or performance of work, but relate to the main type of activity.

The list of general business expenses depends on the profile of the organization and is not closed, according to the recommendations for using the chart of accounts.

The main general operating costs can be identified:

1. Administrative and management expenses

• Business trips;
• Salaries of administration, accounting, management personnel, marketing, etc.;
• Entertainment expenses;
• Security, communication services;
• Consultations of third-party specialists (IT, auditors, etc.);
• Postal services and office.

1. Repair and depreciation non-production fixed assets;
2. Rent of non-industrial premises;
3. Budget payments (taxes, fines, penalties);
4. Others:

Organizations not related to production (dealers, agents, etc.) collect all costs on account 26 and subsequently write them off to the sales account (account 90).

Important! Trade organizations may not use account 26, but assign all expenses to account 44 “Sales expenses”.

Main properties of account 26

Let's consider the main properties of account 26 “General business expenses”:

1. Refers to active accounts, therefore, it cannot have a negative result (credit balance);
2. It is a transaction account and does not appear on the balance sheet. At the end of each reporting period it must be closed (there should be no balance at the end of the month);
3. Analytical accounting is carried out according to cost items (budget items), place of origin (divisions) and other characteristics.

Typical wiring

Account 26 “General business expenses” corresponds with the following accounts:

Table 1. By debit of account 26:

Table 2. For the credit of account 26:

Closing 26 accounts

Closing account 26, that is, writing off all general business expenses, is performed in several ways:

1. Included in the cost of production through production accounts if products are produced;
2. Referred to as cost of sales when providing services or work;
3. Referred to the current expenses of the reporting month using the direct costing method:

Important! The write-off method, as well as the basis for the distribution of general business expenses, must be fixed in the accounting policies of the organization.

Write-off as part of the cost of production

In this case, general business expenses are written off in shares, taking into account the distribution base, into production accounts and may remain on the product cost accounts (for example, when producing products on account 43 " Finished products") or production accounts (for example, work in progress under account 20 “Main production”) at the end of the reporting period.

Main types of cost distribution bases:

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• Revenue
• Product output volume
• Planned cost of production
• Material costs
• Direct costs
• Salary and so on

When closing the month, the following transactions are generated, for example:

General business expenses are distributed to the cost of production (production accounts) according to the specified distribution and analytical accounting base:

Therefore, general business expenses are written off:

• In full - if one product is produced (no analytics);
• Distributed across all types of products in proportion to the selected base - if several types of products are produced and calculated in the context of analytics.

Example

LLC "Horns and Hooves" produces hats and shoes, the production of which is carried out at a planned cost. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.

• The distribution base is material costs.

In November 2016, direct expenses amounted to RUB 51,040.00:

• For headwear – RUB 28,020.00. of them:
• Material costs – RUB 15,000.00.
• For the production of shoes - RUB 23,020.00. of them:
• Material costs – RUB 10,000.00.

indirect costs – 18,020 rubles.

• 3/p administrative staff – RUB 10,000.00.
• Insurance premiums – RUB 3,020.00.
• Premises rental – RUB 5,000.00.

According to the distribution base for material costs:

Postings when closing account 26

Important! Also in the accounting policy, you can indicate non-distributable general business expenses, which will be written off immediately to current expenses in Account 90.08.

Write-off to cost of sales

If the accounting policy specifies the write-off method “to cost of sales,” then the following transactions are taken into account when closing the period:

In this case, costs can also be taken into account in terms of analytics.

Write-off using direct costing method

If the accounting policy specifies the “direct costing” write-off method, then general business expenses are taken into account as semi-fixed and when closing the period they are reflected in the following entries:

In this case, the amount of costs is written off in full in each reporting period.

Examples of using account 26 “General business expenses”

Let's look at the above wiring using examples.

Example 1. Closing an account for the cost of production at the planned cost, one type of product

LLC "Horns and Hooves" produces products, the production of which is carried out at a planned cost. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.

The accounting policy states:

• General business expenses are written off against the cost of production.
• The distribution base is the planned cost.

• 3/p production employees – RUB 20,000.00.
• Insurance premiums – RUB 6,040.00.

Important! If PBU is used, and general business expenses in tax accounting are taken into account as indirect expenses (established in the accounting policy), then temporary differences (TD) also arise:

Example 2. Closing an account for the cost of sales when providing services

Horns and Hooves LLC provides security services. General business expenses are written off immediately to the cost of security services.

In November 2016, general business expenses amounted to RUB 23,020.

• 3/p personnel – RUB 10,000.00;
• Insurance premiums – RUB 3,020.00;
• Premises rental – RUB 10,000.00:

Example 3. Closing an account using the direct costing method

LLC "Horns and Hooves" produces products. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.

The accounting policy states:

• General business expenses are written off using the direct costing method.

In November 2016, direct expenses amounted to RUB 88,040:

• 3/p production employees – RUB 20,000.00;
• Insurance premiums – 6,040.00 rubles;
• Material costs – RUB 62,000.00.

Indirect costs – RUB 13,020:

• 3/p administrative personnel – RUB 10,000.00;
• Insurance premiums – RUB 3,020.00:

Closing the month in PP “1C: Enterprise Accounting 8” ed. 2.0 is entirely dependent on the settings made by the user. Let's look at what settings and how they affect the distribution of collected costs. Let's turn to the chart of accounts. The following cost accounts are intended to collect the organization's costs:

• Account 20 “Main production”
• Account 23 “Auxiliary proceedings”
• Account 25 “General production expenses”
• Account 26 “General business expenses”
• Account 28 “Defects in production”
• Account 29 “Servicing industries and farms”
• account 44 “Sale expenses”

In this article we will look at how to close the most common expense accounts (20, 23, 25, 26, 44). Since we are interested in the influence of system settings on the distribution of costs and the distribution itself, we will not consider in detail the documents on cost collection, but will focus on the closure scheme itself. Diana LLC is engaged in production activities for the production of finished products (account 20) and the provision of transportation services (account 44). The collection of costs and the release of semi-finished products is carried out on account 20 in the item group “Semi-finished products”, finished products - in the item group “Finished Products”. Costs for services provided by the auxiliary unit for the main workshops and administration are reflected in account 23 in the nomenclature group “Services of auxiliary units”. To distribute general business expenses, the Direct Costing method is used; general business expenses are distributed according to accrued wages.

Necessary system settings for correct cost distribution

First of all, we note that for users to work correctly in the program, “Setting up accounting parameters” must be performed. For manufacturing enterprise on the “Types of Activities” tab, you must set the flag “Production of products, performance of work, provision of services” (Fig. 1).

The main settings that affect the closing of the month are made in the “Accounting Policies of the Organization”. It is recommended to set an accounting policy for each year, since some of the settings made in the accounting policy are periodic (for example, the list of direct tax accounting expenses is valid only during the year for which the accounting policy is set, and if the organization has introduced one accounting policy for 2 years, then in the second year all costs when closing the month in tax accounting will be classified as indirect). What tabs of the “Accounting Policy” affect the closing of the month in accounting?

• General information
• Production

The flag “Production of products, performance of work, provision of services” in the accounting parameters settings is a common setting for all organizations for which accounting is maintained in the program. In the accounting policy on the “General Information” tab for each organization, it is necessary to duplicate this setting in order to show the program that this information is applicable for a specific organization (Fig. 2).

After setting this flag, the “Production”, “Product Output”, “WIP” tabs automatically appear.

On the tab " Production » the parameters for the distribution of accounts 20, 23, 25, 26 are set (Fig. 3).

Cost distribution 20 accounts produced according to sales revenue. In our example, costs on account 20 are collected in the context of two item groups - “Semi-finished products” and “Finished products”. Revenue from sales for both types of activities is also collected by product groups.

Depending on what setting is set for account 20 in the organization’s accounting policy, the program will determine whether account 20 should be closed for a specific analytics. What is important for the program is not the fact of collecting revenue for a specific item group, but how the revenue was collected (by what document).

• When the “At planned prices” flag is set, when closing the month, the revenue collected on account 90.01 by the document “Act on the provision of production services” will serve as the basis for the distribution of costs.
• When the “By revenue” flag is set, when closing the month, the revenue collected in account 90.01 by the document “Sales of goods and services” will serve as the basis for the distribution of costs.
• When the “At planned prices and output volume” flag is set, when closing the month, the revenue collected in account 90.01 by any of the documents will serve as the basis for cost distribution.

If an organization produces products, then costs are allocated to the products produced.

For organizations that provide services, the program analyzes not the collection of costs for a specific type of document, but the entries in the accumulation registers that produce these documents:

• at planned prices - the register “Output of products and services at planned prices”, formed by the document “Act on the provision of production services”
• by revenue - the register “Sales of services”, formed by the document “Sales of goods and services”

Cost distribution 23 accounts is produced according to the volume of output (in this case, to calculate the distribution base, the accumulation register “Output of products and services at planned prices” is analyzed). If account 23 reflects transactions for the provision of internal services between departments, then at the end of the month for each department 23 of account for which the collection of costs was reflected, it is necessary to enter the document “Production Report for the Shift”, which indicates the direction of distribution.

Note that the settings made in the organization’s accounting policy determine which indicator will be filled in in the document - planned prices or output volume. The “By planned prices and output volume” option allows the user to independently determine in the document which of the two indicators he wants to indicate.

IMPORTANT! The item group account 23 must differ from the item groups for which sales revenue is collected.

Account 23 is the only cost account for which you can specify the direction of distribution. According to the indicated direction, the regulatory operation “Closing accounts 20, 23, 25, 26” will work.

Cost distribution 26 accounts can be done in two ways:

• using the “direct costing” method: at the end of the month, entry Dt 90.08 Kt 26 will be generated and the collected costs will be included in management expenses
• not using the direct costing method: at the end of the month, general business expenses will be included in the cost of products produced or services provided, and the posting Dt 20 Kt 26 will be generated

When choosing the “direct costing” method, no additional settings for the distribution of costs 26 accounts are required.

When choosing the second option, the flag in the “direct costing” field is not set, and using the “Set methods for distributing general production and general business expenses” button, the base for distributing costs account 26 is set.

Cost distribution 25 accounts is carried out according to the base specified by the button “Set methods for distributing general production and general business expenses.”

In the information register “Methods for the distribution of general production and general business expenses” it is necessary to set the time period from which the distribution base, cost account and distribution base are valid (Fig. 4). Please note that in this register you can make detailed settings for each division and each cost item. If this information is not specified, the program will perceive it as a distribution method for all items of the specified cost account.

In the “Distribution base” field (Fig. 5), an indicator is indicated according to which on account 20 the costs of account 25 (and 26 if direct costing is not used) are distributed between item groups.

Please note that among the indicators there is an option “Individual direct cost items”. For this setting, the “List of cost items” field is intended, which indicates the list of cost items by which the indicator for calculating the base will be determined.

Closing 44 accounts is carried out automatically, and the posting Dt 90.07 Kt 44.02 is generated. If in an organization, when collecting costs, a cost item with the type “Transportation costs” appears, then the distribution under this item is made in proportion to the balance of goods. The amount of direct expenses in terms of transportation costs related to the balance of unsold goods is determined by the average percentage for the current month, taking into account the carryover balance at the beginning of the month in the following order:

1. The amount of direct expenses attributable to the balance of unsold goods at the beginning of the month and incurred in the current month is determined;

2. The cost of purchasing goods sold in the current month and the cost of purchasing the balance of unsold goods at the end of the month are determined;

3. The average percentage is calculated as the ratio of the amount of direct expenses (clause 1 of this part) to the cost of goods (clause 2 of this part);

4. The amount of direct expenses related to the balance of unsold goods is determined as the product of the average percentage and the cost of the balance of goods at the end of the month” (Article 320, Chapter 25 of the Tax Code of the Russian Federation).

On the tab " WIP » indicates how the amount of work in progress is determined (Fig. 6). The user is given the opportunity to install one of two options:

• responsibility for determining the amount of work in progress falls on the shoulders of the accountant, who enters the document “Inventory of work in progress” and reflects in this document a list of item groups and the amount of costs that should remain in the work in progress.
• the amount of work in progress is determined by the program independently: costs for a product group for which there was no production are regarded as work in progress. At the same time, the accountant can also enter the document “Inventory of work in progress”, assigning an additional amount of costs to work in progress.

Cost distribution using the example of Diana LLC

Let's look at how costs are distributed using the example of Diana LLC. During the month, on account 20, costs were collected for two item groups - “Finished products” and “Semi-finished products” in two production workshops(Fig. 7).

The release of finished products and semi-finished products is also reflected in the corresponding product groups in two workshops at the planned cost (for a semi-finished product the planned cost is 14,000 rubles, for finished products 6,500 rubles).

At the end of the month, part of the semi-finished and finished products are sold to the final buyer (Fig. 8).

One unit of finished product, for which costs were written off in Shop 1, remained in work in progress. To reflect this operation, the accountant needs to enter the document “Inventory of work in progress.” The tabular part of the document indicates the nomenclature group of the work in progress and the amount of costs according to accounting and tax accounting data that must be left in work in progress. Please note that no postings are generated when posting a document, but when closing the month, the program will take into account the information specified by the user.

The auxiliary division provided services to Workshop 1, Workshop 2 and the Administration, as a result of which all costs collected in the nomenclature group “Services of auxiliary divisions” were decided to be distributed between these divisions taking into account the coefficients:

Shop 1 - 25 units.

Shop 2 – 22 units.

Administration – 6 units.

Before starting routine processing to close the month, the accountant needs to enter the document “Production Report for the Shift”, indicating in the tabular part of the document exactly where the collected costs should be distributed (Fig. 10).

To “transfer” the costs of invoice 23 to invoices 25 and 26, it is necessary to indicate the cost item to which these costs will “go”, otherwise, at the end of the month, postings Dt 25 Kt 23 and Dt 26 Kt 23 will be generated, and then the distribution of the amount that came with 23 invoices will not be processed. Let's create a separate cost item “Costs of auxiliary production” in order to see what amount of costs was transferred from the auxiliary workshop to other departments.

Let's analyze the collected costs in the accounting accounts and determine how the distribution should be carried out (Fig. 11).

1. When closing the month, all selling expenses will close on account 90.07, i.e. a posting will be generated Dt 90.07 Kt 44.02 in the amount of 1,500 rubles.

2. According to the distribution base specified in the document “Production Report for the Shift” account 23 the entire amount of costs 3,044.4 rubles collected on account 23 should be distributed in 3 areas: 3. According to the accounting policy of the organization expenses 26 bills at the end of the period they are closed on account 90.08 “Administrative expenses”. Taking into account the costs that came from account 23, the amount of general business expenses will be:

344,65+1 866,4=2 211,05

Thus, when performing the routine operation “Closing accounts 20, 23, 25, 26”, a posting of Dt 90.08 Kt 26 in the amount of 2,211.05 rubles will be generated.

4. When distribution of overhead costs are divided as follows:

• the entire amount of costs within the division is “transferred” from account 25 to account 20
• within the division, on account 20, distribution is made between product groups according to the base specified for the distribution of overhead costs

According to the accounting policy of Diana LLC, wages are used as the basis for the distribution of general production expenses. To calculate the distribution of costs, we will create a balance sheet for account 20 with detail down to divisions and item groups. At the same time, we will establish a selection by cost items with the type of expenses of the NU “Payment”, according to which the costs collected in account 25 are distributed (Fig. 12).

Do not forget that when distributing general production costs (Fig. 13), it is necessary to take into account the amount of auxiliary production costs that “came” to account 25 when distributed between areas.

The amount of costs for Workshop 1 is 10,876+1,436.04=12,312.04

The amount of costs for Workshop 2 is 6,972+1,263.71=8,235.71

The amount of costs for account 20 before distribution by divisions and product groups is (Fig. 14):

You also need to remember that 2,389 rubles remain in the work in progress for the “Finished Products” product group for the Workshop 1 division.

It turns out that when closing cost accounts, the following costs will be collected on account 20:

Since the postings for writing off the cost of goods sold and semi-finished products were generated at the accounting price, then after all costs have been distributed, these postings must be adjusted to the fact. As can be seen in Fig. 14, the planned price for the production of finished products is 6,500 rubles, for semi-finished products - 14,000 rubles.

Regardless of which workshop produced the finished product or semi-finished product, when released to one warehouse, the cost per unit of production will be calculated as the average between two released units, i.e. (9,197.51+6,597.01)/2=15,794.52/2=7,897, 26 rub.

Cost of 1 piece. semi-finished product will be (21,305.93+21,158.1)/2=21,232.015 rubles.

Thus, entries generated when selling products must be adjusted as follows:

Dt 90.02 Kt 43 Finished products 7,897.26-6,500=1,397.26

Dt 90.02 Kt 43 Semi-finished product 21,232.015-14,000=7,232.015

Please note that in our example, for each division in the context of product groups, the production of only 1 unit of product was reflected, therefore the entire amount of collected costs was distributed to this unit. How is distribution made between released products if different product items are released within one division for the same product group?

PP "1C: Enterprise Accounting 8" distribution of costs between manufactured products is carried out in proportion to the volume of output, i.e. costs are collected using the “pot” method and distributed in equal terms across all manufactured products. It turns out that the cost per unit of products different types within the combination “Division + Nomenclature group” is the same.

Closing cost accounts

Closing the costs of account 44 is carried out by the regulatory operation “Closing account 44 “Distribution costs” (Fig. 15).

Let's consider the results obtained by the regulatory operation “Closing accounts 20, 23, 25, 26” (Fig. 16).

If we analyze the entire distribution of costs, it will become obvious that the distribution of the same cost accounts is made several times, for example, when distributing general business expenses, the posting Dt 90.08 Kt 26 is first generated for the amount of costs collected during the month. Next, part of the costs of auxiliary production comes to account 26, after which Dt 90.08 Kt 26 is re-distributed to the amount of costs received from account 23.

Similarly, adjustments are made to the postings for the production of products and write-off of the cost of products sold. Let’s establish selection according to KT 43 accounts and present all transactions according to the “Finished Products” nomenclature (Fig. 17).

The first two entries are generated during the first distribution of the costs of the main production (only those costs that were collected in account 20 before distribution).

Why were 2 postings generated if only one sale of 1 unit of finished product was actually reflected?

As you remember, the production output was reflected in 2 workshops, therefore, when adjusting the output entries (Dt 43 Kt 20), 2 entries are reflected for each workshop and, accordingly, the cost of sales is also adjusted taking into account both entries Dt 43 Kt 20 (Fig. 18) .

Since two units of products were produced, and one was sold, then when generating the posting Dt 90.02 Kt 43, the amount is half as much as the amount of posting Dt 43 Kt 20.

To simplify the reconciliation of the results of manual calculations and calculations made by the program, we will summarize all the data in a table and generate an “Account Analysis” report (Fig. 19, 20).

As can be seen from the presented reports, the results of collecting and distributing costs 25 and 26 coincide with the calculated data.