Distribution accounts First of all, they have a control function in the formation of individual expenses and compliance with the estimates established for them, and are also used for the purpose of reasonable distribution between individual types of products (works, services) for a full calculation of their actual cost.

The structure of distribution accounts includes two groups of accounts: collection-distribution and budget-distribution.

Collective and distribution These are active accounts. They include expenses that cannot be directly attributed to specific product items, since they are collective, and then written off and distributed between these items in a conditional, indirect way. Therefore, such costs are called indirect costs.

A distinctive feature of collective distribution accounts is the absence of a balance on them. Therefore, they are not presented in the balance sheet. These accounts perform the accounting function of monitoring compliance with estimated allocations for such overhead expenses as 25 - general production or 26 - general business expenses, 44 “Sales expenses”, etc. They collect costs for them in the context of estimated debit items. The expenses collected on debit for the reporting period are written off from the credit of these accounts for calculation objects.

Budgetary and distribution accounts provide control over the validity of the distribution of expenses and income between reporting periods.

The principle of matching income and expenses and their temporal reference to the corresponding reporting period is ensured by the presence of budgetary distribution accounts in the chart of accounts. These include: account 96 “Reserves for future expenses”, 97 “Deferred expenses” and 98 “Deferred income”.

Accounts 96 and 97 have a lot in common. On both debits, actual expenses associated with the production and economic activities of the enterprise are reflected, and on their credit, these expenses are evenly written off according to established standards to the corresponding calculation objects.

The difference between them is that in account 97 “Future expenses” the debit reflects expenses that are made sometimes, at a time and in large quantities, and then they are gradually written off (repaid) on the credit. As a result, in this account the balance of expenses not yet written off is reflected in the debit of the account, therefore it is classified as active accounts.

Account 96 “Reserves for future expenses” first reflects the creation of the necessary reserve to cover future expenses by credit, by including them in the cost of production according to the norm, and then the debit reflects the actual expenses incurred. As a result, in this account the balance of the unused reserve is reflected in the credit of the account, therefore it belongs to passive accounts. If the created reserve is insufficient, this account may turn into its opposite - account 97 “Future expenses”.

Account 98 “Deferred income” allows you to evenly attribute income to the financial results of the corresponding reporting period. In the credit of this account, income for future reporting periods is first reflected, and in the corresponding reporting period, taking into account expenses incurred, from the debit of this account, income is written off to the financial results of the reporting period. The balance of deferred income not yet written off is reflected in the credit of account 98, therefore it belongs to passive accounts.

Off-balance sheet accounts

Off-balance sheet accounts are designed to account for inventory items that are temporarily in the use or disposal of an enterprise, but do not belong to it. In addition, the same accounts are used to record contingent rights and obligations. These accounts are also used to control individual business transactions.

The list of off-balance sheet accounts from 001 to 011 is given in the standard Chart of Accounts at the end of the list of main synthetic accounts and has a three-digit designation:

001 “Leased fixed assets”;

002 “Inventory assets accepted for safekeeping”;

003 “Materials accepted for processing”;

004 “Goods accepted for commission”;

005 “Equipment accepted for installation”;

006 “Strict reporting forms”;

007 “Debt of insolvent debtors written off at a loss”;

008 “Securities for obligations and payments received”;

009 “Securities for obligations and payments issued”;

010 “Depreciation of fixed assets”;

011 “Fixed assets leased out.”

Funds accounted for in off-balance sheet accounts are not included in the balance sheet totals and are reflected off the balance sheet.

A feature of off-balance sheet accounts is that a simple accounting system is used to account for funds, i.e. Double entry is not used to maintain records in these accounts. When funds are received, their value is reflected only in the debit of the off-balance sheet account, and when funds are withdrawn, their amount is written off from the credit of the same account.

For example, when goods are accepted for storage, their value is reflected in the debit of account 002 “Inventory assets accepted for safekeeping,” and when goods are disposed of, their value is written off from the credit of the same account.

Budgetary distribution accounts are designed to record income and expenses reflected in the current reporting period, but relating to other reporting periods.

The main budget distribution accounts include the following accounts:

passive account 96 “Reserves for future expenses”;

active account 97 “Deferred expenses”;

passive account 98 “Deferred income”.

Account 96 “Reserves for future expenses” is intended to collect reserve amounts used to pay for upcoming vacations, pay annual remuneration for long service, repair of fixed assets, as well as for warranty repairs and maintenance of manufactured products, i.e. for predetermined large payments and disbursements in order to evenly include these costs in the costs of production.

Example 5.4

Keeping records on account 96 “Reserves for future expenses”

From January to May, 10,000 rubles are credited monthly. to create a reserve for vacation, including this amount in production costs, and starting from June, vacation pay is accrued and paid from the created reserve.

Expenses for which a reserve is created in advance are gradually collected over the course of the year on the credit of account 96, and the use of these funds is shown in the debit of account 96.

For example, the creation of a vacation reserve is reflected in the following entry:

Credit 96 “Reserves for future expenses”

When accruing vacation pay at the expense of the created reserve, the following correspondence accounts are drawn up:

Debit 96 “Reserves for future expenses”

Credit 70 “Settlements with personnel for wages”

Account 97 “Deferred expenses” is intended to account for expenses that were reflected in this reporting period, but will be distributed in subsequent reporting periods.

Future expenses include expenses for the development of new types of products or technologies, subscriptions to periodicals (magazines and newspapers), etc.

Example 5.5

Keeping records on account 97 “Deferred expenses”

The company spent 48,000 rubles on developing the design of a new product. These costs were made in November of the current year, and the products will be produced starting in January of the next year (Table 1).

Table 1

Over the course of 12 months, starting in January, the amount of product development costs will be written off in equal shares to the cost of the new product as follows:

Debit 20 “Main production”

Credit 97 “Deferred expenses”

Account 98 “Deferred income” is intended to reflect income received in the reporting period, but relating to future reporting periods. For example, rent received in advance, i.e. in advance for the quarter, or payment for quarterly travel cards, etc. In addition, account 98 keeps records of funds received free of charge.

The rent received for an enterprise is its income, and if it is received several months in advance, then writing it off immediately to the accounts for accounting for income means a sharp increase in the payment of income tax. To prevent this from happening, the entire amount of rent is reflected first on the credit of account 98, and then over the course of three months it is written off in equal shares from the debit of account 98 to an account intended for recording current income.

Example 5.6

Keeping records on account 98 “Deferred income”

The company received rent for the 1st quarter in the amount of 120,000 rubles.

A feature of budget-distribution accounts is that they reflect the total amounts, which are then evenly written off over several months to the corresponding cost or income accounts in order not to sharply increase the cost of production or income tax.

V. matching.

I. Main accounts are designed to record and control the availability and movement of funds and their sources, i.e. fundamentals of the economic activity of the enterprise. In relation to balance, they are divided into active, passive and active-passive.

The main active accounts are usually called inventory accounts (material accounts), because they are intended to account for means of labor, objects of labor, monetary resources, etc. All inventory accounts are linked to the balance sheet and can only have a debit balance, which is reflected in the balance sheet asset and confirmed as a result of the inventory count (hence the name - inventory).

The main active accounts include: 01 “Fixed assets”; 10 "Materials"; 41 "Products"; 50 "Cashier"; 51 "Current account", etc.

The main passive accounts are used to monitor and control the status and changes in funds and targeted financing.

This group includes accounts related to the liabilities of the balance sheet: 80 “Authorized capital”, 82 “Reserve capital”, as well as a group of accounts characterizing the state of settlements and obligations: 60 “Settlements with suppliers and contractors”, 68 “Settlements for taxes and fees ", 70 "Settlements with personnel for wages", 66 "Settlements for short-term loans and borrowings", etc. The entire group of main passive accounts has a credit balance.

Basic active-passive accounts simultaneously have a structure of active and passive accounts, depending on their main purpose in current accounting. The group of main active-passive accounts is used only for calculations, the nature of which changes.

Thus, to account for settlements with some debtors and creditors, account 76 “Settlements with various debtors and creditors” is used. Moreover, the nature of the resulting calculations may change, i.e. in one case, the organization acts as a debtor in relation to another organization - the creditor, and in the other, vice versa. In such cases, the structure of such account applied during the accounting period will change, i.e. from an active account to a passive one and vice versa. Therefore, the debit of such an account simultaneously reflects transactions to increase accounts receivable and decrease accounts payable, and on a loan, a decrease in accounts receivable and an increase in accounts payable. The balance in such an active-passive account is shown in detail - by debit and credit simultaneously. In the balance sheet, the balance of this account is recorded separately according to the corresponding items: debit in assets, credit in liabilities.

II. Regulatory accounts are used for a comprehensive description of accounting objects, adjustment (clarification) of the assessment of funds shown on the main accounts. The regulating account can either increase (supplement) the valuation of funds indicated in the regulated account (additional accounts) or decrease (contrary accounts). Depending on this, they are divided into additional, counter and counter-additional. Contra accounts are used to regulate active and passive accounts, and according to this they can be contractual and counter-passive accounts.

Obtaining reliable and accurate information on the assessment of the funds taken into account and the sources used is the basis of control and a means of preserving property. The presence of regulatory accounts creates conditions for the comparability of accounting data and determination of the actual value of the accounted object.

Regulatory accounts can have the structure of both active and passive accounts, depending on the regulated object.

For example, account 02 “Depreciation of fixed assets” is passive. The account balance shows the amount of depreciation at a particular moment, which is compared with the balance of account 01 “Fixed assets”, which are always reflected at their original cost. The difference between these amounts will show the residual value of fixed assets, i.e. actual assessment of the state of the organization's fixed assets at the moment.

III. Distribution accounts are designed to reflect business processes by preliminary accounting of certain costs and monitoring their distribution between calculation objects or reporting periods in order to correctly determine the cost of work. Distribution accounts usually take into account indirect costs associated with the production or sale of several types of products, as well as deferred expenses.

There are two types of distribution accounts. Collective and distribution accounts are used in accounting to reflect costs in the reporting period for a specific business process, which cannot be attributed to a specific object, because they are subject to distribution between individual accounting objects. These accounts have an active account structure. The debit of collective and distribution accounts records in monetary value the funds used (expenses) that are subject to distribution among several accounting objects for inclusion in the cost of work performed or services rendered. The credit of the collective and distribution accounts reflects the write-off of actual costs for the relevant objects.

Distribution (write-off) of expenses for specific objects is carried out monthly in the manner established by the instructions.

For example, account 26 “General expenses” in organizations is used to account for overhead costs. The debit of this account reflects expenses associated with management costs, which are distributed from the credit of this account and are proportionally included in the cost of individual types of products (works, services).

Analytical accounting for collective and distribution accounts is carried out according to the established nomenclature of costs by expense items; the accounts do not have balances and are not related to the balance sheet.

Reporting and distribution accounts are used to record income and expenses that are made at the expense of future reporting periods in order to distribute them between the relevant periods and include them in the indicators of economic activity of the period to which they relate (regardless of the time of their occurrence).

This group includes such accounts as: 97 “Deferred expenses” - an active account, 98 “Deferred income” - a passive account.

IV. Costing accounts are designed to account for actual costs and determine the cost of products manufactured and work performed.

The cost price is determined by calculating the amounts of costs reflected in the debit of the calculation accounts.

These accounts include: 20 “Main production”, 23 “Auxiliary production”, etc.

Calculation accounts in their structure refer to active accounts, the debit of which collects all the costs that add up to the cost of the products received, the work performed, and the credit is used to write off the actual cost of the work. The balance in these accounts can only be a debit, meaning work in progress.

Analytical accounting for calculation accounts is carried out in the context of calculation objects and calculation items.

Examples of such accounts are accounts: 08 “Investments in non-current assets”; 23 "Auxiliary productions".

V. Comparing (resulting) accounts are used to determine the results of production and economic activities.

The result of economic activity is determined by comparing the amounts of debit and credit turnover on certain accounts.

Comparing accounts include account 90 “Sales”, designed to summarize information on income and expenses associated with the organization’s normal activities, as well as to determine the financial result for them. Entries in subaccounts 90-1 “Revenue”, 90-2 “Cost of sales”, 90-3 “Value added tax”, 90-4 “Excise taxes” are made cumulatively during the reporting year. By monthly comparison of the total debit turnover in subaccounts 90-2 “Cost of sales”, 90-3 “Value added tax”, 90-4 “Excise taxes” and credit turnover in subaccount 90-1 “Revenue”, the financial result (profit or loss) is determined. from sales for the reporting month. This financial result is written off monthly (with final turnover) from subaccount 90-9 “Profit/loss from sales” to account 99 “Profits and losses”. Thus, synthetic account 90 “Sales” does not have a balance at the reporting date.

Account 99 “Profits and losses” is active-passive, because The balance of this account may change depending on the result obtained. The debit balance shows a loss, and the credit balance shows a profit. This account is intended to identify the final (final) financial result of the year. This is achieved by comparing the amounts of debit and credit turnover for the entire reporting period for a given account. The final financial result (profit or loss) is recorded in the balance sheet under a special item: profit in the liability side, loss in the asset side of the balance sheet.

All considered accounts, regardless of their belonging to one group or another, having balances (availability of funds or sources), are shown in the balance sheet and are therefore called balance sheet accounts.

for accounting for fixed assets and intangible and other non-current assets (01 “Fixed assets”, 03 “Income-generating investments in tangible assets”, 04 “Intangible assets”, 07 “Equipment for installation”, 08 “Investments in”, 09 “Deferred tax assets ");

for accounting of production inventories (10 “Materials”, 11 “Animals for growing and fattening”, 14 “Reserves for reducing the cost of material assets”, 16 “Deviation in the cost of material assets”);

on accounting of costs for the manufacture and production of products, works and services (15 “Procurement and acquisition of material assets”, 20 “Main production”, 21 “Semi-finished products of own production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 28 “Defects in production”, 40 “Release of products (works, services)”, 44 “Sales expenses”, 46 “Completed stages of work in progress”, “97 “Deferred expenses”);

2. Account of non-productive consumption (29 “Servicing industries and households);

3. Circulation accounts:

for accounting of finished products and sales (41 “Goods”, 42 “Trade margin”, 43 “Finished products”, 45 “Shipped goods”, 90 “Sales”, 91 “Other income and expenses”);

on accounting of funds and investments (50 “Cash”, 51 “Current account”, 52 “Currency accounts”, 55 “Special bank accounts”, 57 “Transfers in transit”, 58 “Financial investments”);

· for accounting for funds in settlements (, 62 “Settlements with buyers and customers”, , 73 “Settlements with personnel for other operations”, 75 “Settlements with founders” sub-account “Settlements for contributions to the authorized (share) capital”, , 77 " Deferred tax assets",);

4. Accounts for accounting for distribution (84 “Retained earnings (uncovered loss), 99 “Profits and losses”).

on accounting of financial results (98 “Deferred income”, 99 “Profits and losses”).

2. Accounts for accounting for borrowed sources:

for accounting of accounts payable (60 “Settlements with suppliers and contractors”, 71 “Settlements with accountable persons”, 75 “Settlements with founders” sub-account “Settlements for the payment of income”, 76 “Settlements with various debtors and creditors”, 79 “Intra-business settlements ");

on accounting for permanent obligations (68 “Settlements with the budget”, 69 “Calculations for social insurance and security”, 70 “Settlements with personnel for wages”).

According to the purpose and structure of the accounting accounts, they can be classified as follows:

main accounts;

regulatory accounts;

distribution accounts;

calculation accounts;

The chart of accounts contains values ​​that are taken into account that are temporarily held by the organization, but do not belong to it. The essence of accounting on off-balance sheet accounts is that they reflect events and transactions that do not currently affect the balance sheet of the organization and the results of its financial and economic activities. Entries in off-balance sheet accounts are maintained either in debit or credit, that is, there is no correspondence between off-balance sheet accounts and other accounting accounts.

Accounting for property, liabilities and business transactions is carried out in the currency of the Russian Federation. In accordance with Article 27 of the Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia),” the official monetary unit (currency) of the Russian Federation is the ruble. The introduction of other monetary units on the territory of the Russian Federation and the issuance of monetary surrogates are prohibited.

Documentation of property, liabilities and other facts of economic activity, maintenance of accounting and reporting registers is carried out in Russian. In accordance with Article 3 of the Law of the Russian Federation of October 25, 1991 No. 1807-1 “On the languages ​​of the peoples of the Russian Federation,” Russian is the state language of the Russian Federation throughout its entire territory. The provision on the state language of the Russian Federation is also enshrined in Article 68 of the Constitution of the Russian Federation, adopted on December 12, 1993, according to which Russian is the state language of the Russian Federation.

You can find out more about issues related to accounting and reporting in the book of JSC “BKR-Intercom-Audit” “ Accounting and reporting (key points)».

Designed to account for the implementation process and identify financial results. This group includes one account 90 “Sales”. According to the 1991 Chart of Accounts, operational accounts included accounts 46 “Sales of products (works, services)”, 47 “Sales and other disposal of fixed assets”, 48 “Sale of other assets”.

Accounting for the sales process on account 90 “Sales” is carried out on an accrual basis from the beginning of the year. To accumulate the amounts of income and costs associated with sales to account 90 “Sales”, it is recommended to open sub-accounts:

90-1 “Revenue”

90-2 “Cost of sales”

90-3 “Value added tax”

90-4 "Excise taxes"

90-9 “Profit/loss from sales”.

The list of subaccounts can be specified by each organization, depending on the actual costs associated with the sale.

For each subaccount, the corresponding amounts are accumulated throughout the year. However, in general, account 90 “Sales” is closed monthly when the identified financial result is written off to account 99 “Profits and losses”.

Sales of products, works, services are reflected in accounting records by the following entries:

1) When recognizing sales revenue in accounting:

a) for shipment:

Debit of account 62 “Settlements with buyers and customers”

Credit to account 90-1 “Revenue”;

b) for payment:

Debit account 51 “Current accounts”, other cash accounts

Credit to account 90-1 “Revenue”;

2) The cost of goods, products, works, services sold is written off:

a) when selling products:

Credit to accounts 43 “Finished products”, 45 “Goods shipped”;

b) when implementing works and services:

Debit account 90-2 “Cost of sales”

Credit to account 20 “Main production”, other accounts for accounting for production costs;

c) when selling goods:

Debit account 90-2 “Cost of sales”

Credit to account 41 “Goods”.

At the same time, retail trade organizations reverse the amount of the trade margin:

Debit account 90-2 “Cost of sales”

Credit to account 42 “Trade margin”;

d) sales expenses attributable to sold products and goods are written off:

Debit account 90-2 “Cost of sales”

Credit to account 44 “Sales expenses”;

3) VAT is charged on the amount of proceeds from the sale:

Debit account 90-3 “Value added tax”

Credit to account 68 “Calculations for taxes and fees.”

The accrual of other tax payments and fees paid on sales proceeds is reflected in the same way;

4) By comparing debit and credit turnover in account 90 “Sales”, the financial result from sales is revealed:

a) profit:

Debit account 90-9 “Profit/loss from sales”

Credit to account 99 “Profits and losses”;

b) loss:

Debit account 99 “Profits and losses”

Credit to account 90-9 “Profit/loss from sales”.

At the end of the reporting year, all sub-accounts opened for the account
90 “Sales” are closed with internal entries to subaccount 90-9 “Profit/loss from sales”.

For example: An organization whose main activity is the production of products determines revenue from shipments, and has the following balances in subaccounts to account 90 “Sales” as of December 1, 20__:

90-1 “Revenue” 6000 rub.

90-2 “Cost of sales” 3800 rub.

90-3 “Value added tax” 10 00 rub.

90-9 “Profit/loss from sales” (profit) 1200 rub.

For the month of December, the following products were sold and paid for by buyers:

At selling prices 700 rubles.

Actual cost 520 rub.

Selling expenses attributable to products sold amounted to 78 rubles in December.

Let's consider the procedure for recording the sale of finished products and closing account 90 “Sales” at the end of the year:

Table 4.3.1

Journal of registration of business transactions for December 20__.

No.		Wiring		Amount (rub.)
		Debit	Credit
	Recognition of sales revenue is reflected in accounting		90-1
	The actual cost of goods sold is written off	90-2
	Selling expenses attributable to products sold are written off.	90-2
	Received from customers to pay off debts for products
	Value added tax is charged on the amount of revenue	90-3
	The financial result of product sales was revealed		90-9
	Revenue accumulated during the year is written off	90-1	90-9	6700
	The cost of sales accumulated during the year is written off	90-9	90-2	4398
	VAT accumulated during the year is written off	90-9	90-3	1117

Rice. 2. Sales reflection scheme

On account 90 “Sales” the above operations will be reflected as follows (see Fig. 2)