This production cost account is one of those rarely used for various reasons. It has no balances as of the reporting date and acts as a kind of intermediate link in the interaction of production cost accounts. Who needs an account? Who can manage without it? What cost account can replace it? Why shouldn't we rush to abandon the indirect manufacturing cost account?

This production cost account is one of the rarely used for various reasons: it does not have balances as of the reporting date, it acts as a kind of intermediate link in the interaction of production cost accounts, etc. Who needs the account? Who can manage without it? Which cost account should replace it? Answers to these and other “general production” questions are not often found in accounting publications.

Why is count 25 needed?

For the answer, please refer to the Instructions for using the Chart of Accounts. It states that this account is intended to summarize information on the costs of servicing the organization’s main and auxiliary production facilities. Consequently, the costs from the account are distributed to the accounts and. Let's highlight expenses that can be taken into account in the production overhead account, as well as the corresponding corresponding accounts.

Types of costs accumulated on the account	Sources of financing costs
– depreciation charges for property used in production
– costs for repairs of fixed assets and other property
Costs of insuring this property
Costs for heating, lighting and maintenance of premises
Rent for premises, machinery, production equipment
Remuneration of workers engaged in production maintenance

The table shows the main expenses accumulated in the account. In fact, there are more of them - the text of the Instructions for using the Chart of Accounts states that correspondence on the debit of an account includes more than two dozen accounts. The account credit corresponds to half as many accounts, of which there are only three main ones: 20 “Main production”, 23 “Auxiliary production”, 29 “Service production and farms”. Accounts 10 “Materials”, 23 “Defects in production”, 76 “Settlements with various debtors and creditors”, 99 “Profits and losses” can become additions to them. Analytical accounting of the account is carried out by individual divisions and expense items.

The reader has the right to say that the Instructions for the Application of the Chart of Accounts are not the document on the basis of which the accounting policy of the organization can be based. The author agrees with this and therefore suggests turning to the so-called costing documents, which provide for calculating the cost of products based on the costs of the enterprise.

A little about cost classification

All production costs are included in individual types of products, works and services (including products manufactured to individual orders) or groups of homogeneous products. Depending on the methods of inclusion in the cost of certain types of products, costs can be direct and indirect. Direct costs are understood as expenses associated with the production of certain types of products (raw materials, basic materials, purchased products and semi-finished products, basic wages of production workers, etc.), which can be directly and directly included in the cost of goods. Indirect costs are those associated with the production of several types of products (maintenance and operation of equipment, workshop, general plant expenses, etc.), included in the cost of goods using special methods.

In the Basic Provisions for Calculating Product Costs at Industrial Enterprises, shop and general plant expenses are identified in the grouping of costs by item. Which of them should include “modern” general production costs? To answer the question, we will give a comparative description of these expenses.

Expenses included in the cost of manufactured products
		General plant
Costs of industrial and production structural divisions of the enterprise		Costs of enterprise management and production organization in general
Salaries of shop management staff; depreciation and costs of maintenance, current repairs of buildings, structures and equipment for general workshop purposes; costs of experiments, research, rationalization and invention of a workshop nature; costs of labor protection measures; other workshop costs associated with production management and maintenance		Salaries of plant management personnel with deductions; expenses for business trips and lifting expenses when moving employees, for official travel and maintenance of passenger vehicles; telephone expenses; costs of maintenance and ongoing repairs of buildings, structures and general plant equipment; taxes, fees and deductions, enterprise security costs

It can be seen from the diagram that general production expenses correspond to shop expenses in the interpretation of the Basic Provisions for Calculating Product Costs at Industrial Enterprises, while general plant expenses correspond to “modern” general business expenses indicated in the Instructions for using the Chart of Accounts. Therefore, we will further consider shop expenses in the “calculation” document.

More details

This is partly confirmed by the Basic provisions for calculating the cost of production at industrial enterprises. Shop costs, as a rule, are distributed among various types of products in proportion to the sum of the basic salary of production workers (without additional payments under progressive bonus systems) and the costs of maintaining and operating equipment. In certain industries, shop costs can be distributed in proportion to the amount of basic costs without the cost of raw materials, materials and semi-finished products. The conditions for using one of the above methods at enterprises in the relevant industries are established in industry instructions.

What do industry guidelines say?

Let us turn to the Guidelines for calculating the cost of production at non-ferrous metallurgy enterprises. In accordance with them, general mine and general shop expenses of mine administrations, individual processing plants and metallurgical plants that are part of mining and processing and mining and metallurgical plants (associations) on the basis of workshops (without settlement accounts) are considered and accounted for as workshop expenses.

They directly relate to individual types of products manufactured in workshops, or are distributed between individual types of products and work in proportion:

• processing costs (for auxiliary materials, fuel and energy for technological purposes, for wages of production workers, for the maintenance and operation of equipment, as well as contributions for social needs);
• expenses for maintenance and operation of equipment;
• labor costs for production workers;
• the amount of waste (industrial gases and wastewater) sent for neutralization (this method is only suitable for the costs of a workshop intended for waste neutralization).

According to the method chosen in the accounting policy of the organization, shop expenses are distributed between mines and processing plants that are part of the mining departments of non-ferrous metallurgy enterprises.

Example 1.

At a non-ferrous metallurgy enterprise, the following shop (general production) expenses were incurred: for the maintenance of general shop buildings (150,000 rubles), for labor protection measures (150,000 rubles), for the salaries of shop managers (300,000 rubles), for bonuses for innovation (RUB 200,000). The listed expenses are distributed among three mines, in which salaries amounted to 200,000, 300,000, 100,000 rubles, and direct costs for the maintenance and operation of equipment - 50,000, 100,000 and 50,0000 rubles. According to the accounting policy, shop expenses are distributed in proportion to the costs of labor and maintenance and operation of equipment.

The total amount of shop expenses for the reporting period will be 800,000 rubles. (150,000 + 200,000 + 300,000 + 150,000). The distribution indicators will be equal (calculations in rubles):

1. first mine – 31.25% ((200,000 + 50,000) / (200,000 + 300,000 + 100,000 + 50,000 + 100,000 + 50,000));
2. second mine – 50% ((300,000 + 100,000) / (200,000 + 300,000 + 100,000 + 50,000 + 100,000 + 50,000));
3. third mine – 18.75% ((100,000 + 50,000) / (200,000 + 300,000 + 100,000 + 50,000 + 100,000 + 50,000));

Accordingly, shop costs will be distributed among mines as follows:

1. 250,000 rub. (800,000 x 31.25%) – for the first mine;
2. 400,000 rub. (800,000 x 50%) – for the second mine;
3. 150,000 rub. (800,000 x 18.75%) – for the third mine.

			Amount, rub.
Reflects the costs of maintaining general purpose buildings, including depreciation
The salaries of shop managers and contributions are reflected
Prizes awarded for innovation
Expenses for labor protection measures are shown
The salary of the workers of the first mine and the costs of maintaining and operating the equipment are shown.
The salary of workers of the second mine and the costs of maintaining and operating equipment are shown.
The salaries of workers at the third mine and the costs of maintaining and operating equipment are shown.
Distributed costs for the first mine are reflected
Distributed costs for the second mine are reflected
Distributed costs for the third mine are reflected

Let us pay attention to some more instructions from the above-mentioned industry “calculation” document. The shop expenses of such mines and processing plants will consist of two parts - their own shop costs and a share of the general shop costs of the mining departments. In the same order, general shop expenses of the above-mentioned individual processing plants and metallurgical plants that are part of mining and processing and mining and metallurgical plants (associations) are reflected. What does it mean?

Let's return to the example: the account actually took into account the general shop expenses of the mine departments, while the account showed the shop's own expenses, in particular, the salaries of the main workers with contributions to funds and equipment costs. That is, the mines are considered the main production departments, and not auxiliary units, in which direct and indirect costs are further divided. It turns out that the wording of the old instructions should not always be taken literally; it is necessary to adapt it to the specific situation in modern realities.

For your information.

Shop expenses, in addition to the main products, are also distributed for work and services performed for their own capital construction (including capital mining and geological exploration work financed from the republican budget), housing and communal services, non-industrial enterprises and externally.

For comparison, let us turn to more modern Methodological provisions for calculating the cost of production at enterprises of the chemical complex. The document uses the same names of costs as in the current Instructions for using the Chart of Accounts. Let us recall: in the context of the article, we are interested in overhead costs caused by the management of production divisions, with their reflection in analytical accounting for each division.

General production expenses of each division are included only in the cost of those products that are manufactured by this division, including the cost of work (services) performed for other divisions or non-industrial enterprises. The cost of chemical goods includes general production expenses:

1. completely - in workshops (divisions) specialized in the production of these goods;
2. partially - in the manufacture of such goods in non-specialized workshops along with the main products of the enterprise. Moreover, the cost of chemical consumer goods includes the corresponding share of only those general production costs that are associated with the production of these goods. For this purpose, a special calculation of overhead costs for non-specialized departments (shops) is compiled.

Indirect costs when calculating product costs can be distributed in various ways, chosen by the enterprise, taking into account the characteristics of production and the cost structure. The following methods are recommended as the main ones for chemical and petrochemical enterprises:

• in proportion to the basic salary of production workers or all industrial production personnel of the workshop;
• in proportion to conditional coefficients calculated and accepted by the enterprise itself on the basis of estimates of relevant overhead costs;
• in proportion to the “sales prices” adopted by the enterprise to distribute the costs of complex production (shops);
• natural (weight) method, that is, in proportion to the weight of the products produced or another natural measurement (in m, sq. m, etc.);
• in proportion to direct costs – in industries with a high level of material costs;
• in proportion to direct labor costs - in labor-intensive industries (with the share of labor costs and other costs associated with its use in total direct costs exceeding 50%).

You can use other methods of allocating costs that best reflect their relationship with the product.

Example 2.

The plant's workshop is engaged in the production of main and by-product chemical products. Indirect costs between these types of products are distributed using the natural (weight) method - in proportion to the weight of the products produced. For the selected period, this mass ratio of manufactured products based on production reports was 80% to 20% (main products to by-products). Direct costs associated with the production of these types of products amounted to 500,000 and 100,000 rubles, indirect (general production) costs – 200,000 rubles.

According to the ratio of natural indicators, indirect costs related to the production of basic chemical products will amount to 160,000 rubles. (RUB 200,000 x 80%), while by-products will account for RUB 40,000. (RUB 200,000 x 20%) of such expenses. To account for direct costs for main products, we use subaccount 20-1, and secondary ones - 20-2.

The following entries will be made in the company's accounting:

			Amount, rub.
Direct costs for main products are reflected
Reflects direct costs of by-products*
General production costs reflected
Indirect costs are distributed among the cost of main chemical products
Indirect costs are distributed among the cost of chemical by-products

* The article “By-products” includes costs related to the production of by-products in the production of the main one. These costs are excluded from the costs of production of main products, since by-products are independent in nature and are calculated separately, which explains the entry Debit 20-2 Credit 20-1. Moreover, the amount of such costs is determined based on the mass ratio of manufactured products (500,000 rubles x 20%), that is, the costs of by-products are relatively direct.

When is counting 25 not necessary?

This happens when the share of costs is small and there are not many costing objects to which costs need to be distributed using calculation methods. For example, at ferrous metallurgy enterprises, all production costs (except for general plant expenses), including the costs of the workshop for servicing production and management, are recorded on the “Main production” account. Ferrous metallurgy enterprises do not use the “Auxiliary Production” account and the “Shop Expenses” subaccount. General plant expenses are recorded in the “General business expenses” account (clause 103 of the Guidelines for calculating the cost of production at ferrous metallurgy enterprises). From the above it is clear that the named enterprises do not use the account.

Instead, ferrous metallurgy enterprises use account 20 “Main production”, which accumulates both direct and indirect costs, including costs that could be taken into account in accounts and. This does not mean that such simplification makes the calculation more crude and approximate, since in the absence of by-products in ferrous metallurgy, all costs are summed up in the cost of the main product and the need for additional distribution of indirect costs does not arise.

In conclusion, we will say that general production costs are for the most part indirect costs of the main production associated with its management and the implementation of general production support functions. Moreover, indirect distribution of costs is justified only in cases where the possibility of rationing and direct accounting of costs for products (works, services) is excluded (for example, in production conditions with related products) or such accounting is too cumbersome (in production with a diverse range of products, etc.) . Be that as it may, indirect costs are inevitable even in the main production workshops, so the accountant needs to be prepared to take into account these costs separately as part of general production (shop) costs or together with direct costs, which sometimes also has practical applications. According to the author, an accountant of a manufacturing enterprise should refuse to use the account only if it can be fully replaced with another account. Otherwise, general shop (general production) costs should be calculated separately from direct costs, and then distributed among the objects of calculation.

Every enterprise engaged in production activities is faced with the need for additional costs aimed at increasing the efficiency of the process. Maintaining equipment, machines, premises in a condition suitable for use is a necessity. The larger the scale of the enterprise, the higher its overhead (indirect) costs. To obtain a clear understanding of the amount of costs of this kind, it is necessary to keep records of them separately from the main production ones.

Accounting

Account 25 “General production expenses”, as a rule, is maintained at enterprises of a production nature, but in relation to the balance sheet it is active, intended for generalization and distribution of information, and is closed every calendar month. The debit reflects everything of a general production nature. is intended to write off the calculated amount to the cost of production. 25 account has no balances at the beginning of the period and its end, is not reflected in the final balance sheet, the account turnover must be equal at the end of each reporting period. Analytics is carried out for each type of expense separately.

Expenditures

Depending on the provisions approved in and in accordance with the PBU, each company allocates costs that cannot be fully included in a specific type of product. Such costs are charged to account 25, summed up and distributed by type of manufactured products in proportion to the selected indicator (cost price, payroll, consumption of current assets, etc.). The structure of operational activities is similar to production ones, but their separate accounting and control make it possible to conduct a more in-depth analysis of costs and identify problem areas of the main process. Account 25 summarizes the following types of expenses:

1. Materials, raw materials, spare parts, consumables.
2. Non-current funds of the enterprise.
3. Depreciation of equipment and machinery.
4. Intangible assets.
5. Remuneration of employees employed in general production workshops.
6. Deductions from salary.
7. Expenses for repairs of machinery and equipment.
8. Maintenance, maintenance, repair of own and rented premises of economic and production nature.
9. Communal expenses.
10. OS modernization.
11. Production tools, inventory, devices, MBP.
12. Contents of protection.
13. Maintenance of the production process.
14. Occupational Safety and Health.
15. Treatment facilities, environmental protection.
16. Taxes to budgets of various levels.
17. Other expenses.

Reflection of the amount of costs

25 debit account summarizes all written-off ODA, turnover accumulates during the month, and as a result shows the total monetary value of expenses. In this case, accounting records of the following plan are compiled:

• Dt 25 Kt 02, 05. Depreciation charges for intangible assets and fixed assets have been accrued.
• Dt 25 Kt 10, 16. Materials used for general production (OPR) needs are written off.
• Dt 25 Kt 69, 70. The salaries of the OPD employees have been accrued, and deductions have been made to the funds.
• Dt 25 Kt 60, 76. Services provided by third parties are written off as ODA costs.

Transferring costs to product costs

At the end of each worked month, account 25 must be closed. The amount of expenses in the debit of the account is calculated and written off, i.e., included in the cost of manufactured products. When producing several, overhead costs are divided between them in proportion to the selected coefficient. Accounting (record) entries are prepared (Debit 20 - Credit 25). The amount of debit turnover must be equal to the amount written off on the loan; an account balance of 25 is not allowed. With an automated accounting system, the process of closing accounts 25 and 26 occurs automatically when the “period closing” function is launched. At the preparatory stage, depreciation of equipment and machinery involved in experimental work, operational maintenance, auxiliary production and the main cycle is calculated. Next, the program writes off the account expenses in accordance with the settings. After the closing procedure, it is necessary to check and analyze the account for the presence of balances.

Account 25 “General production expenses” is intended to collect information on the costs of servicing main and auxiliary production. It is used quite rarely and is a kind of intermediate link between production cost accounts. When is counting 25 used, and when can you do without it? You will find the answers in the article.

What applies to general production expenses (account 25)

Account 25 in accounting is active, and its debit accumulates the costs of servicing the main and auxiliary production.

The loan shows the distribution of the expenses collected per month on the account. 20, 23 and 29.

Analytical accounting is organized for each division and type of expense.

What relates to account 25 can be found out from the basic provisions on the calculated cost at industrial enterprises, according to which ODA is divided into:

• production - this is the maintenance of the management staff and other workshop personnel, depreciation, maintenance and ongoing repairs of buildings, labor protection, etc.;
• non-productive - losses from downtime, shortages and damage to material assets, etc.

When is it needed and when is it not needed? 25

Application of account 25 depends on the quantity and types of products produced and methods of cost calculation in various industries. in accordance with industry costing guidelines. With a small number of objects, there is little calculation, and all costs can be directly linked to the main production, account. 25 is not applied, and all production costs are taken into account in the account. 20 or count. 23.

If the enterprise produces a large range of products and the list of costs that cannot be directly attributed to a specific product is significant, inc. 25 is needed for their collection and distribution. Distribution of ODA to specific types of products occurs on the basis of the method established in the accounting policy in proportion to cost, payroll, use of current assets for the period, etc. In this case, the use of account. 25 makes it possible to more accurately formulate the cost of each type of product.

Most common postings

How to collect everything on your account. 25:

How to close account 25:

Operation
ODA at the end of the month written off to the cost of production

Account 25 means general production expenses and is used to collect information on all expenditure areas that are directly related to the production of products or the provision of services. These costs cannot be immediately attributed to specific products, nor distributed by type according to some special algorithm.

Compared to account 20 “Main production”, this direction is intended to collect information about expenses that are subject to distribution in accordance with the company’s accounting policies. Typically these are costs associated with electricity, equipment maintenance and repair, etc.

What is it for?

Within the framework of count 25, reflection occurs the following expense directions:

• maintenance and operation of machinery and equipment;
• depreciation and repair of fixed assets;
• insurance;
• utilities related to heating, lighting, maintenance of premises;
• rent for premises, vehicles, equipment and other fixed assets used during the production process;
• remuneration of employees who are employed in production services.

This account is used by industrial, agricultural and other organizations that have a workshop management structure. If we are talking about companies with a functioning scheme without a workshop, production can take into account these same expenses in account 26, which is called “General business expenses”.

Description and characteristics

Count 25 is used, as already noted, for the purpose of summarizing cost information related to the maintenance of main production. Taking into account such areas is necessary in order to subsequently include them in the cost of production.

General production costs are taken into account within certain areas:

• 25-1 "Crop production";
• 25-2 "Animal Husbandry";
• 25-3 "Industrial farms".

Agricultural organizations, as well as auxiliary firms, distribute this type of expenses throughout the year among accounting objects. At the same time, farm and team expenses are attributed to the costs of the department where they occur.

The main subaccounts of this account are: 25-1 “Maintenance and operation of equipment”, 25-2 "General shop expenses."

The first subaccount is used to ensure ongoing accounting and control activities to implement cost estimates associated with the maintenance and operation of equipment in the main workshops.

Within construction organizations, this subaccount records the costs of using construction machinery and mechanisms.

Within the framework of subaccount 25-2, expenses for servicing production and managing workshops, as well as similar structural divisions of main and auxiliary production, are accounted for.

Features of the distribution of cost areas

The distribution of expenses on account 25 occurs on accounts 20, 23, 29 by product types in accordance with the established base. The basis on which indirect costs are distributed is determined according to methodological recommendations, which are developed for different industry areas.

The choice of method for allocating expenses from an accounting perspective is based on reporting purposes. Traditionally, the least labor-intensive method is used, which involves the distribution of indirect costs over a common base.

Regulatory framework

In accounting, as in any other matter, it is used special regulatory framework, through which the methodology for accounting for costs associated with servicing production and managing the company is determined.

Regulation of this technique occurs through the regulatory framework, which includes following documents:

• decrees and legislative summaries;
• regulations adopted by the executive branch of the Russian Federation;
• regulations and standards applied within the balance sheet;
• reports and statements present in the general set of company documentation;
• instructions and recommendations offered by the Ministry of Finance of the Russian Federation and other government agencies;
• work instructions, instructions, orders;
• government regulations.

Accounting for account 25 is carried out on the basis of several transactions that have next view:

• Dt 25 Kt 10-1– this posting is used when releasing materials and tools from the warehouse to the workshop; the basis for drawing up is a limit and intake card;
• Dt 25 Kt 70 assumes that employees working in the field of workshop management, as well as their maintenance, are paid wages, the posting is made on the basis of the payroll;
• Dt 25 Kt 69– a posting showing the accrual of social benefits to employees who are involved in the management and maintenance of workshops; a special calculation certificate is used for drawing up;
• Dt 25 Kt 02– the fact of accrual of depreciation of fixed assets and intangible assets is reflected, the main document is a certificate of calculation;
• Dt 25 Kt 97 involves writing off part of the expenses relating to future periods, the document is drawn up on the basis of a calculation certificate;
• Dt 25 Kt 76 (60)– performance of services of a general production nature by third-party organizations; an agreement and an acceptance certificate are used to draw up more accurate postings;
• Dt 20 (23, 29) Kt 25 This implies the write-off of general production costs at the end of the month for main and auxiliary production; for this, a calculation certificate is used.

Business transactions

All business transactions carried out on account 25 involve mandatory participation of the following expenses:

• costs of managing the production process (wages of workers, calculation of social benefits, travel expenses and other areas);
• depreciation charges for funds and assets that are used within workshops and in production;
• costs of maintaining, using and repairing fixed assets, this can include the cost of fuels and lubricants, consumed electricity, salaries of support staff;
• expenses for improving the technological base and organizing production activities;
• costs of technological control and safety;
• environmental protection costs.

Detailed correspondence with examples

The organization Katerina LLC carries out production activities. During the reporting period, expenses on account 25 amounted to:

• payment for electrical energy – 5000 rubles;
• the price of spare parts for production is 3000 rubles;
• deductions for depreciation areas - 2000 rubles;
• employee salary - 50,000 rubles;
• insurance contributions from salary - 8,000 rubles.

To reflect accounting transactions, a specialist must draw up following postings:

• Dt 25 Kt 60 in the amount of 5,000 rubles, the essence is that the cost of electrical energy is included in the overhead costs;
• Dt 19 Kt 60 assumes that mandatory accounting of value added tax is carried out;
• Dt 60 Kt 51– indicates payment for electric energy;
• Dt 68 Kt 19– making deductions for taxes and fees;
• Dt 25 Kt 10-5 assumes the write-off of spare parts that were spent on routine repairs, the amount of wiring according to the example is 3,000 rubles;
• Dt 25 Kt 02 implies the fact that depreciation has been accrued on fixed assets that have a general production purpose, the posting amount is 2000 rubles;
• Dt 25 Kt 69-1- according to this posting, we are talking about the fact that employees who are employed in the production service sector have been paid a salary, the amount is 50,000 rubles.

Typically, the closure of this account occurs in proportion to the production of products by departments at its cost.

Thus, account 25 plays an important role in the entire chart of accounts and includes all information on the organization’s expenses.

In the 1C chart of accounts, indirect expense accounts 25 and 26 do not have the “Nomenclature group” subaccount. Therefore, they cannot be included directly in the cost of a specific type of product - “Nomenclature group”. Such costs include, for example, the cost of paying wages and paying insurance premiums for management personnel. As I already said, indirect expenses are collected on accounts 25 “General production expenses” and 26 “General expenses”. They cannot be written off immediately as cost, I also wrote about this. In accounting, there are two options for closing such accounts. The first is the write-off of amounts to the main production to account 20.

Account 25 in accounting for dummies: application, postings, account closure

Use of finished products for general business needs 60 Reflected debt to the supplier of services provided for general business needs 68 Accrued taxes and fees included in production costs 69 Accrued contributions to the Social Insurance Fund and Pension Fund for the wages of employees performing general business work 70 Accrued wages to employees performing general business work 71 Reflects the amounts of general business expenses incurred by accountable persons 76 Reflects the debt of various creditors for services provided for general business needs 94 Writes off the amount of shortfalls for general business expenses, in the pre-austic limits of natural loss 96 Created a reserve for general business expenses 97 Includes future expenses in general business expenses periods Accounting entries for loan 26 account Account 26 in accounting.

Account 26 in accounting (nuances)

Fine? Costs are the exchange of monetary resources for something else that a business can store and use. For example, a company bought goods and materials. Spent money, but did not lose it, because “money turned into other resources.”
The transfer of materials to production or household needs occurs as follows:

• the cost of these materials is calculated, for example, the average cost.
• Due to posting, materials are reduced by 10th account in the calculated amount and quantity
• and this amount comes to the cost accounts (20, 23, 25, 26, 44)
• until the end of the month, such accumulated amounts can safely be said to be expenses

But when the process of closing the month begins and these costs begin to participate in the calculation of the financial result, then they turn into the concept of expenses, i.e.

Account 25: general production expenses. example, wiring

I would like to 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:

• In the cost of sales (direct costing) - in this case, indirect costs will be written off from account 26 to the Debit of account 90.08.1 “Administrative expenses for activities with the main taxation system”;
• In the cost of products, works, services - in this case, account 26 is closed to the direct costs account 20.01, 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, which is a little more complicated.

Collection and distribution accounts

Costs for all workshops were: 220,000 + 400,000 + 105,000 + 60,000 + 80,000 + 40,000 = 905,000 rubles. We calculate the distribution coefficient:

1. Shop No. 1: (220,000 + 60,000)/905,000* 100 = 31%
2. Shop No. 2: (400,000 + 80,000)/905,000 * 100 = 53%
3. Shop No. 3: (105,000 + 40,000)/905,000 * 100 = 16%

We calculate the distribution of overhead costs between workshops:

1. Workshop No. 1: 700,000 * 31% = 217,000 rubles;
2. Workshop No. 2: 700,000 * 53% = 371,000 rubles;
3. Workshop No. 3: 700,000 * 16% = 112,000 rubles.

Closing the 25th account will be reflected by the following transactions: Dr Kt Description of transaction Amount Document 20.1 25 Attribution of costs to 1 workshop 217,000 Accounting certificate 20.2 25 Attribution of costs to 2 workshop 371,000 Accounting certificate 20.3 25 Attribution of costs to 3 workshop 112,000 Accounting certificate Conclusion 25 count is enough rarely used in economic activities.

1c accounting - accounting of business transactions in detail!

Account 26 for services includes all other costs: employee salaries, premises rental, office, Internet services, communications, payroll taxes, depreciation of fixed assets. Those. basically everything that relates to current activities.

Attention

Let's look at the 26th score, let's look at its characteristics. Trading Accounting account 91.2 accounts, sometimes 26, are also present in trading.

Info

Nevertheless, the main accounting account for costs in trade is account 44 “Sales expenses”. Look at its characteristics. chart of accounts from the 1C Accounting program 7.7 chart of accounts from the 1C Accounting program 8 We see that the account is analytical: there are subaccounts and subaccounts.

The account is fully active, so the accumulation of expenses will be on the debit side, and the write-off will be on the credit side of the account. How does the 44 account work? To begin with, let us remember that 44 includes those costs that are incurred in the trading process.

Accounting for costs and expenses in general in accounting

If an organization uses account 23 “Auxiliary production” to register auxiliary costs, or if the organization has serviced farms on its balance sheet (dormitories, kindergartens, sanatoriums, etc.) and uses account 29 “Service production”, then general business expenses can also be written off to the debit of account 29 expenses. Expenses can be written off to the debit of these accounts only if the servicing industries and farms performed work and services outsourced.

Important

The entries that form the reflection of such transactions in accounting will look like this: Dt 20 (23, 29) Kt 26. The choice of the order of distribution of general business expenses between the above accounts remains with the accountant: general business expenses can be distributed between productions in proportion to wages, the amount of direct costs or revenue.

How to close 20, 23, 25, 26 accounts in 1s: accounting 8.3

Income tax" Not all desired expenses of an enterprise can be classified as expenses. Those. not all costs can be included in the financial result formula for calculating profit.
Permission for certain types of expenses is stipulated in the Tax Code (Tax Code of the Russian Federation). Let's look at cost accounting accounts in the following types of activities: Provision of services. Here, mainly two cost accounts are used - these are 26 and 91.2.
Moreover, the 26th account accumulates expenses over the course of a month, which will then go to the 90th account, but as expenses. When account 26 is closed (transferred) to account 90, it is called the direct costing method. A 91.2. the account is immediately an expense, since it itself is already a formula for the financial result. From previous articles we already know that account 91.2 includes such basic expenses of the enterprise as bank services for servicing the current account and interest on the loan.

Hello dear readers of the blog-buh blog. In the next article I will continue to consider the regulatory operation “Closing accounts 20, 23, 25, 26”. In the previous publication, we looked at an example of an organization in which all costs were reflected only in account 20.01. Therefore, we were only able to look at how the program is configured and works from the point of view of using and closing account 20. Today we will discuss such concepts as direct (reflected in accounts 20, 23) and indirect costs (in accounts 25,26). I'll tell you a little accounting theory. We’ll also talk about where to set up accounting for these indirect and direct costs in 1C BP 3.0, as well as the features of closing indirect costs. All this will be considered using the example of an organization engaged in production activities, so let’s talk a little about production.

In essence, this is a classification of costs according to the method of their inclusion in the cost of manufactured products. Therefore, this classification, for the most part, is relevant for accounting of production organizations.

Let's talk in more detail about each of these two groups. Direct costs are those costs that can be clearly 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 have the subaccount “Nomenclature group”. Such costs can be directly written off to the cost of production of a specific “Nomenclature Group”. These include the costs of raw materials, materials and components, wages and insurance premiums for workers who produce these products. Indirect costs are expenses that relate to the production of several types of products at once.

Cost account in accounting 25 26

Are general business expenses written off as production costs at the end of the month? 20 26 To solve the problem, it is necessary to collect and close accounts 25 and 26. Account 25 “General production expenses” Debit Credit 16) 1500026) 53405) 1 0007) 3608) 1 500 9) 23200 Od = 23200 Ok = 23200 Account 26 “General expenses” Debit Credit 1a) 100002a) 35603) 2404) 8006) 1,300 10) 15900 О0 = 15900 Ok = 15900 The amount of overhead costs for the month was 23,200 rubles, and the amount of general business expenses was 15900 rubles. At the end of the month, accounts 25 and 26 are closed. To do this, the amount of debit turnover in the same amount is written off from the credit of these accounts to the debit of account 20. Since the turnover on accounts 25 and 26 will be equal, these accounts will not have a balance.
The list of costs that are collected on account 25 is quite extensive. Depends on the direction of production activity.

Typically this includes the costs of wages, electricity and other utility bills, and payment for other services. Production costs 25 accounts Costs Examples of costs Sources of costs General production Employee salaries, management expenses, travel expenses, contributions to extra-budgetary funds 70, 69, 76 Production Salaries of management staff, maintenance and repair of buildings, insurance transfers 70, 69, 02, 10, 60 Non-production Production losses, damage to goods and products 94 In some circumstances, the use of 25 accounts is abandoned.

This happens in situations where there are few types of products. Costs can be collected immediately directly on account 20 and 23.