We continue to publish a commentary on the new chart of accounts prepared by Ya.V. Sokolov, Doctor of Economics, Deputy. Chairman of the Interdepartmental Commission on Reforming Accounting and Reporting, member of the Methodological Council on Accounting under the Ministry of Finance of Russia, first President of the Institute of Professional Accountants of Russia, V.V. Patrov, professor of St. Petersburg State University and N.N. Karzaeva, Ph.D., deputy. Director of the audit service of Balt-Audit-Expert LLC. This article analyzes account 20 “Main production” of section III “Production costs” of the new chart of accounts.

What is main production?

The main production in accounting is understood as the process of creating the value of new products (works, services).

Hence the dual nature of account 20 “Main production”; on the one hand, it is a purely calculation account that allows you to concentrate the costs associated with the production of finished products (works, services); on the other hand, it is material, since it shows unfinished processing and remaining in the main production shops or simply finished products that have not yet been delivered to the warehouse.

This account arose only in the 19th century from the division of the “Goods” account. The fact is that double-entry bookkeeping was born in trade, and industrial enterprises only borrowed it. For many decades, materials purchased by an industrial enterprise were recorded as a debit to the “Goods” account, the production process was not reflected in accounting, and finished products were considered goods and were also recorded on the same account. It was interpreted only as material.

At the beginning of the 19th century it was divided into three accounts.

If we are talking about the production of services, then this account becomes only a calculation account.

Unlike many accounts, under account 20 “Main production” the final balance is not displayed (D - K = + - Sk), but is entered into the debit of the account (Cn + D - Sk = K).

This is due to the fact that during the production process, during the reporting period, the actual cost of the finished product is never known. And only at the end of the reporting period, after taking inventory of work in progress (identifying the final balance in account 20 “Main production”), it is possible to determine the actual cost of manufactured products.

Great features arise with maintaining account 20 “Main production” in public catering establishments.

The old Instructions for using the chart of accounts stated that account 20 “Main production” takes into account the costs of public catering enterprises for the production of their own products (in terms of raw materials and materials). This proposal is absent from the new Instructions. Thus, catering establishments have the opportunity to:

• Or stick to an already established practice;
• Or take into account the products in the kitchen in account 41 “Goods”.

The latter order is preferable in all cases when the functions of the cook and storekeeper are combined in one person.

But even in the case when these functions are different, you should simply open a subaccount “Raw materials and finished products in production” to account 41 “Goods”.

Accounting for raw materials and finished products in the kitchen of public catering establishments is methodologically more correct to conduct on account 20 “Main production”. Accounting for these objects in account 41 “Goods” is illegal for the following reason. Paragraph 3 of PBU 5/01 says:

Goods are part of inventories acquired or received from other legal entities or individuals and intended for sale.

For public catering enterprises, account 20 “Main production” has always been a purely material inventory account, and all attempts to make it a costing account have always failed.

Direct and indirect costs

Roughly speaking, direct expenses include those that, according to the Instructions or in accordance with the professional judgment of the chief accountant, are immediately debited to account 20 “Main production”; Indirect expenses should be recognized as those that, for the same reasons, are allocated to other accounts, the so-called intermediate operating accounts, with their subsequent write-off either to the debit of account 20 “Main production” or to the debit of account 90 “Sales”.

From a methodological point of view, two reasons can be assumed for dividing costs into direct and indirect:

• Direct costs are funds invested in specific products, indirect costs are funds invested in several types of products. Therefore, if an enterprise produces one type of product, then all costs will be direct;
• Direct costs are what falls on the product and are included in it, and indirect costs are costs that arise and are generated during the reporting period, regardless of how many and what products are produced, or whether they are produced at all.

Currently, the second, more realistic interpretation is beginning to prevail. This means that even if the enterprise produces only one type of product, both direct and indirect costs still arise, some (direct) are directly included in the cost of production, and their value will be determined by the number of products produced; others (indirect) do not depend on the produced volume of finished products (rent, depreciation, etc.). Hence, direct lines are often identified with variables, and indirect ones with constants. In most cases, this identification is sufficient for analytical calculations.

However, for an accountant, the ability to understand dilemmas is crucial:

• which expenses are included in the cost price and which are written off to the profit and loss account;
• what expenses included in the cost of sales can be written off first to account 20 “Main production”, and then, by adjusting previously made entries, write off their due share to accounts 43 “Finished products” and 90 “Sales”. In this case, the balance of work in progress on account 20 “Main production” will include that part of the expenses that relate to work in progress. In this case, by increasing the balance of account 20 “Main production”, the accountant increases the total asset, and, consequently, increases the amount of profit, including taxable profit.

According to paragraph 9 of PBU 10/99, “commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.” If, according to the accounting policy, indirect expenses are immediately written off to account 90 “Sales”, then the balance of account 20 “Main production” as part of the cost of work in progress includes only direct expenses. It is less than in the previous case, and, therefore, the value of the asset is also less. Hence, the profit of the reporting period is lower, since indirect expenses are entirely written off at the expense of this reporting period.

Chapter 25 of the Tax Code of the Russian Federation also provides for the division of production and sales costs into direct and indirect. However, this division is based not on an accounting interpretation (depending on the method of including costs in the cost of certain types of products), but on the division of costs according to cost elements. Thus, Article 318 of the Tax Code of the Russian Federation includes the following as direct articles:

1. costs for the acquisition of raw materials and (or) materials used in the production of goods (performance of work, provision of services);
2. labor costs recognized by Article 255 of the Tax Code of the Russian Federation as expenses for tax purposes;
3. depreciation charges for fixed assets directly used in the production of goods, works, and services.

All other costs are considered indirect.

It follows that the basis for dividing expenses into direct and indirect is completely different for accounting purposes and for tax purposes. Therefore, many types of expenses that are indirect for an accountant (many types of labor costs, depreciation of fixed assets, etc.) are direct for tax purposes.

What is a manufacturing defect?

Defects are losses, in this case they are losses in production. In theory, there are two rules for writing off losses from marriage:

• Sher's rule - all losses from defects are production costs, they are, one way or another, inevitable in any enterprise, in some less, in others more, therefore, they constitute an organic part of the cost of finished products;
• Gantt's rule - losses in general, and even more so losses from defects, cannot be interpreted as expenses and they have nothing to do with the cost of finished products.

In our country, Scher's rule has been adopted, and the cost of rejected products and the costs of correctable defects fall into the debit of account 20 "Main production" and, therefore, losses from defects are included in the cost of finished products. The amount of these losses is the debit balance of account 28 “Defects in production”, i.e. This is the amount of loss that could not be recovered. This procedure for accounting for losses from defects was regulated by Decree of the Government of the Russian Federation dated 05.08.1992 No. 552 and methodological recommendations developed by ministries and departments in accordance with this Resolution for accounting for production costs, as well as Order of the Ministry of Finance of Russia dated 31.10.2000 No. 94n.

In accordance with paragraph 3. clause 2 art. 265 of the Tax Code of the Russian Federation, for tax purposes, losses from marriage are equated to non-operating expenses and, therefore, it seems appropriate to take them into account in accordance with the Gantt rule on account 91 “Other income and expenses”.

Main debits from account 20

The debit of account 20 “Main production” collects expenses associated with the production of finished products, performance of work and provision of services. This, on the one hand, is a costing function, on the other, a material and inventory function, since in production shops there is always (or almost always) work in progress.

The inevitable shift of these functions creates certain problems:

1. How to receive finished products at cost during the reporting period, when the actual cost of finished products itself can be calculated only after the end of the reporting period;
2. How to write off the cost of finished products, work performed or services provided when they are sold directly from production shops.

These two problems give rise to three ways to write off costs from account 20 “Main production”.

1. Direct method

During the reporting period, account 20 “Main production” is credited for the amount of finished products released to the warehouse. Since the actual cost at the time of release is unknown, conditional prices are used, which are, as a rule, the planned cost, i.e. entry:

Credit 20 "Main production".

Accompanied by an assessment at the planned cost and all finished products that must always be accounted for in the warehouse at the same conditional (planned) prices.

At the same planned prices, finished products will be written off from account 43 “Finished products” to the debit of account 90/2 “Cost of sales” or 45 “Goods shipped”.

And only after a balance is identified in account 20 “Main production”, the accountant will be able to determine the actual cost of finished products, which he should have written off as a debit to account 43 “Finished products”.

Let us illustrate this with an example.

Example

The opening balance on account 20 “Main production” was 5,000 rubles, 55,000 rubles were written off to the debit of the account during the reporting period, during the same time, 40,000 rubles worth of valuables were credited to account 43 “Finished products”, from them for 30,000 rubles. was sold during the same time. As a result of the inventory, the amount of work in progress - the final balance on account 20 "Main production" amounted to 19,000 rubles. Let's show this in the recordings:

1. Debit 43 Credit 20 - 40,000 rubles of finished goods received from the main production shops to the warehouse were capitalized. (estimated at planned cost).

2. Debit 90.2 Credit 43 - sold finished products written off 30,000 rubles. - the assessment is given at the planned cost.

3. Debit 43 Credit 20 - 1,000 rub.

The actual cost of manufactured finished products has been identified. It amounted to 41,000 rubles. (5000+55000-19000).

This obliges the accountant to adjust entry 1, increasing it by 1000 rubles. This means that if accounting were kept in real time, and in each individual case the actual cost could be immediately determined, then entry 1 would be shown immediately in the amount of 41,000 rubles, but a time gap was allowed. The first entry is given in the conditional (planned) estimate, and the next one corrects it. From here, the administration has great opportunities to manipulate the financial result. It is worth overstating the balance of work in progress and profit will immediately increase, but understating it and the profit in the reporting will immediately decrease.

Let's assume that the amount of work in progress was 21,000 rubles. then the actual cost of the finished product will be equal to 39,000 rubles. (5,000 + 55,000 - 21,000). And, therefore, instead of an additional adjusting entry of 1000 rubles. a reversal adjusting entry will be made.

4. Debit 90.2 Credit 43 - 750 rub.

Since three quarters of the finished product had already been sold, then out of 1,000 rubles. deviations of actual cost from planned - 750 rubles. debited from account 43 “Finished products” to account 90/2 “Cost of sales”.

The worst option, due to labor intensity, is when the receipt, consumption and balance of products are adjusted for each item. It is somewhat better when only the remainder is adjusted, since this is a less labor-intensive procedure. For our part, we are of the opinion that it is better to conduct analytical accounting at planned cost, just like current synthetic accounting. Moreover, at the end of the reporting period it is relatively easy and simple to adjust it and present its data at actual cost.

And finally, remember that the debit turnover of account 90.2 “Cost of sales” now shows the real cost of finished products sold.

2. Intermediate method

From the previous example, we saw that all the difficulties of accounting for production costs are associated with the inability to maintain current accounting at actual costs, as required by the fundamental principles of accounting.

Attaching such great importance to the deviations that arise in this case, accountants have developed an option associated with the use of account 40 “Output of products (works, services)”. And our example in this case will take the following form:

1. Debit 43 Credit 40 - 40,000 rub. - finished products received from production at planned cost are capitalized;

2. Debit 90.2 Credit 43 - 30,000 rub. - sold finished products are written off at planned cost;

3. Debit 40 Credit 20 - 41,000 rub. - the actual cost of manufactured finished products is written off;

If the value of work in progress is 21,000 rubles, then in this case the following transactions should occur (see diagram 1):

In this case, we get the most correct and therefore most meaningless entries associated with the reflection of operation 4:

The fact is that by recording savings on the debit of account 40 “Finished Products”, we close this account, which is what was required, but we receive an entry on the credit of account 43 “Finished Products” - in our example, 250 rubles. and 90/2 “Cost of sales” - 750. These credit entries are meaningless, because it creates the illusion that for 250 rubles. finished products were disposed of, which was not the case, but for 750 rubles. profits increase, which, naturally, also did not happen.

Therefore, in this case, it is more reasonable to make the following entries (see Diagram 2):

Scheme 2

In this case, account 40 “Output of products (works, services)” is closed with a traditional entry, and debit turnover on accounts 43 “Finished Products” and 90.2 “Cost of Sales” is brought to the actual cost, fictitious turnover on these accounts that arise with the traditional option - are excluded.

In life, they often resort to a reversal entry, which allows one to correctly reflect credit turnover, but distorts the debit turnover in account 40 “Output of products (works, services).” To do this, a reversal entry is made:

Debit 43 "Finished products"
Debit 90.2 "Cost of sales"
Credit 40 "Production of products (works, services)".

In this case, account 40 “Output of products (works, services)” reflects turnover at actual cost, and the value of the planned cost disappears completely.

We are considering an option where finished products are not stored, but are sold directly from the main production workshop. (As for services, they are naturally sold and accounted for in exactly this way.) Our examples in this case will take the form (see Diagram 3):

In this case, only one entry occurs, which is made at the end of the reporting period, when the actual cost of finished products sold and/or services rendered has already been calculated.

In this case, the planned cost is not needed for accounting purposes.

What is work in progress?

It is important for an accountant to view work in progress from four perspectives:

1) from a technological point of view - these are values ​​that are being processed.
Typically, these are, first of all, materials owned by the organization, and which are transferred (written off) from the warehouse to the workshop. Everything on the shop floor is expected to be processed and processed. Finished products from the workshop must be transferred to the warehouse;

2) from a legal standpoint, these are values ​​that are the financial responsibility of the workshop administration. At the same time, what forms of financial liability it uses is a separate question. However, it is important to note that this interpretation is broader than the previous one, since in this case, work in progress includes both materials accepted into the workshop, although they have not yet begun processing, and finished products, if they have not yet been transferred to the warehouse;

3) from an economic perspective - this is invested capital, part of the working capital, which, as expected, should, having become finished products, turn into money. The speed of this metamorphosis depends both on the technological capabilities of production and on the economic situation;

4) from the accounting account - this is the balance of account 20 “Main production”. Production costs are reflected in the debit of account 20 “Main production”. The debit turnover of this account in some industries (mining, energy, etc.) that do not have work in progress represents the actual cost of finished products produced. However, in most industries that have work in progress, the costs recorded for the month on account 20 “Main production” do not correspond to the actual cost of manufactured products due to the presence and changes in work in progress balances. (In some industries (for example, blast furnace production), due to the insignificant volumes and stability of work in progress, it is not taken into account.)

Before determining the costs of finished products released (delivered to warehouse), it is necessary to separate them from the costs related to work in progress, since during the month these costs are taken into account together in the debit of account 20 “Main production”.

From here, the cost of manufactured finished products (C) is determined by the formula:

WITH = NPN + Z - NPk,

Where NPN- work in progress at the beginning of the month;
Z- actual production costs for the month;
NPk- work in progress at the end of the month.

The definition of work in progress is given in paragraph 63 of the Regulations on accounting and financial reporting: “Products (works) that have not passed all stages (phases, conversions) provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance, are classified as work in progress."

The amount of work in progress is calculated in two stages:

1. Determination of natural balances of valuables in production at the end of the month.
2. Evaluation of the above-mentioned natural balances in value terms.

Natural remains of valuables are determined either on the basis of operational records of production workers or inventory data.

The assessment of work in progress is carried out by accounting employees.

Both stages are a difficult and very difficult to verify procedure, which is subjective in nature. The greater the volume of work in progress at the end of the month, the lower (all other things being equal) the cost of manufactured finished goods will be lower and vice versa.

According to clause 64 of the Regulations on accounting and financial reporting, work in progress can be assessed:

a) in mass and serial production:

• according to actual or standard (planned) production cost;
• by direct cost items;
• at the cost of raw materials, materials and semi-finished products;

b) in a single production - according to actual costs incurred.

When assessing work in progress based on actual costs incurred, from the list of items by which the cost of work in progress is calculated, the items “Losses from defects” (except for individual productions in which defects were identified on an unfinished order), “Expenses for preparation and development of production” and “ Other production costs."

When assessing work in progress at standard (planned) cost, current standards for the costs of material, labor and other resources are used.

For each part and assembly, the current norms of direct costs are indicated, on the basis of which and taking into account the number of parts and assemblies, the standard costs falling on them are determined. Indirect costs are usually calculated at estimated rates and based on the total costs of the workshop.

When assessing work in progress at direct costs, only the amount of direct costs (materials, labor, labor charges, etc.) related to products in progress is taken into account.

Work in progress can only be assessed by the cost of raw materials, materials and semi-finished products consumed on unfinished products.

With the order-by-order method of cost accounting, a special assessment of work in progress, as a rule, is not made. Its cost is determined by the costs of unfinished orders, i.e. as the balance of account 20 "Main production".

If an enterprise transfers material assets unfinished by technological processing to independent legal entities, its structural divisions or under a simple partnership agreement, then the following entries must be made in accounting:

Debit 58 "Financial investments"
Credit 20 “Main production” - material assets unfinished by technological processing were transferred under a simple partnership agreement in the amount of the actual costs of their production;
Debit 79.1 "Settlements for allocated property"
Credit 20 “Main production” - material assets unfinished by technological processing are transferred to structural divisions in the amount of the actual costs of their production.

Debit 91.2 "Other expenses"

Credit 20 “Main production” - material assets unfinished by technological processing were transferred under a sales contract in the amount of actual costs for their production, costs for canceled production orders were written off, as well as costs for production that did not produce products.
Depending on the cause of the shortage of material assets unfinished by technological processing, the order of reflection in accounting will be as follows:
Debit 99 "Profits and losses"

Credit 20 “Main production” - written off material assets that were not completed by technological processing, the shortage of which occurred as a result of natural disasters, fire, accident, nationalization, etc. Debit 94 “Shortages and losses from damage to valuables”

First of all, the write-off of materials is prescribed, reflected by the entry Debit 20 “Main production” Credit 10 “Materials” in value terms, add the same entry in physical terms, say how many kg of materials were received in the debit of account 20 “Main production” both in value and in in kind. (Quite often there are cases of direct delivery of materials to the workshop, bypassing the warehouse.)

The capitalization of finished products or their direct shipment from workshops should also be reflected in records not only in value (this is not always the case), but also in physical terms (always in our case). At the end of the reporting period, accrued wages are written off to the debit of account 20 “Main production” from the credit of account 70 “Settlements with personnel for wages” and accrued depreciation from the credit of accounts 02 “Depreciation of fixed assets” and 05 “Depreciation of intangible assets”.

Thus, at the end of the reporting period, the costs of materials, wages and depreciation will be concentrated on the debit of account 20 “Main production”. Their total amount should be distributed between three natural quantities:

X1 + X2 - X3 = Y, Where

X1- balance of materials in work in progress (work in progress) at the beginning of the reporting period;
X2- receipt of materials into main production during the reporting period;
X3- materials written off during the reporting period.
Write-offs can be carried out simply according to standards, if they exist, or through the actual registration of materials included in the finished product.
Y- materials remaining in the main production (work in progress) at the end of the reporting period.

X1 + X2

_______ = WITH, Where

n- the volume of materials that were in production (workshop) during the reporting period;
WITH- the cost of one natural unit of materials in production (workshop).

1) The number of natural units of materials in production (shop) at the end of the reporting period is multiplied by the cost of these materials:

Y * C= ending account balance 20 "Main production"

It is included in the account, and the difference between the opening (value) balance and the debit (value) turnover in account 20 “Main production” is reflected by the posting:

Debit 43 “Finished products” Credit 20 “Main production”

And then a clarifying note is made:

Debit 90.2 “Cost of sales” Credit 43 “Finished products”.

2) Costs are distributed in proportion to the ratio:

X3 / Y

materials and thereby immediately determines both the cost of work in progress and the cost of finished and partially sold products.

Unlike the traditional approach, in this case, arbitrariness in calculating the volume of work in progress, which is often allowed when conducting an inventory, is eliminated. In the new approach, all calculations are strictly documented, objective and almost completely verifiable.

Moreover, in this case the cost itself is interpreted directly according to K. Marx:

C + V, Where

C- past labor (materials and depreciation);
V- living labor (wages).

The difficulty, however, is that very different materials, for example 1 kg of gold and 1 kg of lead, etc. are treated as completely equivalent.

In addition, materials not only in weight categories may appear in the formation of both the cost and the amount of work in progress. Thus, often instead of weight measures and along with them, measures of length, volume, etc. are used. In such cases, within the framework of accounting and tax policies, some average (conventional) units must be provided and they must be agreed upon with the local tax office.

What methods can be used to account for production costs?

There are several methods for accounting for production costs. The main ones can be called: process-by-process (simple), custom-made, per-distribution.

The process-by-process (simple) method is used in the production of a limited number of types of product, when there is no work in progress (coal mining, electricity generation, etc.). In this case, all costs collected on account 20 “Main production” constitute the actual cost of manufactured products, that is, the cost accounting objects coincide with the calculation objects.

With the order-by-order method, the object of cost accounting is each individual order for production (of one product or a series of products). The object of cost calculation is each individual order. The unit cost of products is determined by dividing the cost of the order by the number of products in the order.

The incremental cost accounting method is used when raw materials are sequentially converted into finished products. Each production process is called redistribution and ends with the release of an intermediate product (semi-finished product) or finished product. Semi-finished products are used mainly for production purposes in subsequent processing, but some of them can be sold externally. The object of cost accounting with this method is redistribution.

The transfer method of cost accounting can be of two types: unfinished and semi-finished.

In the first case, the movement of semi-finished products from one processing stage to another is not reflected in accounting. Direct costs are taken into account for each stage separately. The cost of raw materials is included in the cost of production only for the first stage. The cost of finished products includes the sum of the costs of all processing stages (the cost of semi-finished products is not calculated).

With the semi-finished method, the cost of not only the final product, but also the production of each stage separately is determined. The costs of one stage are transferred to the next stage according to the debit and credit of account 20 “Main production” in analytical sections. The cost of finished products consists of the costs of the last processing stage and the cost of semi-finished products from previous processing stages, i.e. the same costs are repeated several times in the cost of semi-finished products. Such layering in cost accounting is called intraplant turnover and is eliminated when summing up costs for the enterprise as a whole. Great features arise when these methods are implemented under the conditions of the standard cost accounting method.

It is based on the following principles:

• preliminary compilation of cost calculations for each type of product based on the norms of all types of expenses;
• taking into account changes in standards and determining their impact on product costs;
• accounting for actual production costs, dividing them into costs according to norms and deviations from norms;
• identification and analysis of the reasons for deviations of actual expenses from the norms;
• calculation of the actual cost of manufactured products as the sum of standard costs, changes in standards and deviations from standards.

Analytical accounting for account 20 “Main production”

All expenses associated with the production of products are written off to the debit of account 20 “Main production” in full. However, for tax purposes, many expenses (for business trips, entertainment, advertising, insurance, etc.) are taken into account only within the limits of norms approved centrally, that is, by the amount in excess of these norms, the reporting profit is adjusted (increased) in a special certificate to calculating tax on actual profits. It follows that the first section of analytical accounting for account 20 “Main production” is the division of all expenses into:

A) non-standardized;
B) standardized, incl. within norms and above norms.

Typically, they try to organize analytical accounting by the names of manufactured products and for this purpose calculations are performed, i.e. All production costs are divided by type of product produced. And then, the costs associated with each type of product are divided by the number of units of this type produced (see below).

However, the method of cost accounting by responsibility centers has now become widespread. This means that costs are collected not by types (names) of products produced, but by production areas, for which, as a rule, a strictly defined master is responsible. For the responsibility centers, an estimate (budget) can be specified that the master must meet. All deviations from a predetermined estimate are strictly controlled.

A significant role is played by the fact whether indirect costs are written off by type of product produced or by responsibility center or are included in the expenses of a given reporting period.

The decision, in this case, depends on the adopted accounting policy and, accordingly, if all indirect costs are written off to account 90/2 “Cost of sales”, then the cost of finished products will be incomplete, “truncated” if these costs are written off to account 20 “Basic production", then the cost will depend on how these costs are distributed.

Thus, in all cases, the cost value is purely conditional.

Management accounting of main production

The new chart of accounts further separates financial accounting from management accounting.

Financial accounting solves the problem of showing the financial position of an organization, its final financial results; its data is intended mainly for external users of financial statements.

Management accounting is intended to summarize information about the process of formation of production and distribution costs, calculating the cost of products (works, services), and their sales.

The division of unified accounting into financial and management dates back to the second half of the 19th century, when the Czech author Gottschalk (1865) proposed two accounting cycles - one for accounting with persons external to the organization (financial accounting) and the other for accounting within the organization (management accounting ). Cost accounting and costing of products (works, services) acquired central importance in this second cycle. Both cycles were interconnected by screen abacus. This approach has found recognition in many countries of continental Europe, primarily in Germany and France. At the same time, he was absolutely alien to our and the Anglo-American tradition (the latter recognizes the division of accounting into financial and managerial, but does not consider them as two cycles connected by screen accounts).

Paragraph 22 of PBU 10/99 “Expenses of the organization” states that the financial statements must show expenses for ordinary activities broken down by cost elements. Paragraph 8 of the same PBU 10/99 states: “When generating expenses for ordinary activities, their grouping should be ensured according to the following elements:

• material costs;
• labor costs;
• contributions for social needs;
• depreciation;
• other costs."

However, the current system of accounts for cost accounting does not provide for grouping information about expenses according to the above elements. For this purpose, you can use free account numbers from 30 to 39 of Section III of the Chart of Accounts by opening a separate account to account for costs by element. Various options for such accounting are possible. Let us show the simplest option using the example of accounting for labor costs. For this purpose, we will enter account 32 “Labor costs”. In this case, for any calculation of wages to employees, we will make an entry:

Debit 32 "Labor costs"
Credit 70 "Settlements with personnel for wages."

In the future, the total amount of costs collected in the debit of account 32 “Labour costs” will be written off to the appropriate cost accounts depending on their nature (workers of the main or auxiliary production, shop maintenance personnel, plant management employees, etc.) .

Debit of cost accounting accounts (20, 23, 25, 26, etc.)
Credit 32 "Labor costs."

In this case, the debit turnover on account 32 “Labor costs” will show the total amount of labor costs for the reporting period, which will be reflected in the financial statements.

This approach to expense accounting creates additional work and new serious difficulties for accountants, and it is no coincidence that the compilers of this Chart of Accounts left ten positions empty, leaving it to users to enter accounts at their own discretion and, hinting that accounting within two accounting cycles is not the best invention our foreign colleagues.

Calculation of the cost of finished products (works, services)

Calculation is a process that allows you to calculate:

a) the total amount of costs for business activities, i.e. total cost of both manufactured and sold products (works, services);
b) cost per unit of finished product (work, service) of each item.

Interpretation (a) is necessary in all cases, but interpretation (b) is not necessary in all cases. It was widespread during the Soviet period. However, now its importance is significantly reduced both due to the conditionality of the results obtained and the high complexity of such calculations.

The conditionality of the obtained value is due to many reasons.

1. Composition of costs. Everything that the accountant includes in account 20 “Main production” determines the amount of cost. The more costs that pass by account 20 “Main production”, the lower the cost value will be and vice versa. (Tax officials sometimes mock accountants, saying that I won’t take a balance sheet with a loss from you, and hint that part of the expenses should be shown in account 31 (now 97) “Deferred expenses”). By varying the numerator, any accountant can get what he wants.

2. The amount of costs (i.e. the numerator) also depends on the adopted standards. The company uses two depreciation rates - one for tax authorities, the other for its owners. By changing the norm, we change the amount of expenses, but if the equipment remained the same, can we say that real expenses have changed? By manipulating the norms, in particular, the norms of depreciation, the accountant can obtain any values ​​of cost and, accordingly, profit. At the same time, current regulatory documents, including the Chart of Accounts, allow accountants to do this.

3. It is often difficult to distinguish costs between reporting periods. For example, according to regulations governing the accounting of funds, the accountant must write off payments according to the bank statement. However, in fact, according to the rules of international standards, they should be written off at the time the payment document is issued. By choosing the moment, the accountant changes the amount of expenses incurred.

4. If the numerator is affected only by the instruction, then the denominator, i.e. The volume of finished products depends both on the instructions and on the determination of the volume of work in progress. In fact, the balance of account 20 “Main production” is determined by experts, and experts are always interested in exaggerating it, since this leads to a reduction in costs and, moreover, in the terminology of calculation apologists, “increases production efficiency” and “reveals internal reserves ", or downplay, because this leads to an overestimation of costs and, creating pseudo-losses instead of profit, reduces the amount of taxable profit.

• or the object of calculation can include only commodity products without taking into account intermediate products;
• or the need to include both final and intermediate objects is emphasized. It is clear that when using the first interpretation, the cost value will be higher.

Thus, the question of the object of calculation is very complex. In general, it is represented by units of finished products, how many are produced and how many are delivered to the warehouse, that is, the debit of account 43 “Finished products”, the credit of account 20 “Main production”. It is clear that products that will not find a buyer and will forever remain in the warehouse until they become scrap are also included as full-fledged products in the costing object, which, of course, reduces the cost value. In addition, the more low-quality products arrive at the warehouse, the lower the cost will be. Therefore, it may be more correct to consider only commercial products as an object, but this leads to a temporary break in the cycle of production costs and the sales cycle of finished products.

6. The presence of so-called associated costs practically eliminates the possibility of calculation. For example, the cost of maintaining a barnyard must be divided into finished products, which are represented by offspring, milk, meat and manure. Determining the cost of each type of product is possible only with the help of extremely conditional modifications. But if we proceed from the fact that as production develops, such related products become more and more numerous, then due to this circumstance alone, calculation as an accounting category becomes impossible.

7. A significant argument against accounting costing should also be considered the fact that in almost any enterprise direct and indirect costs are distinguished. It is assumed that direct costs are easy to include in the costing object (this is correct, if you do not take into account the six previous arguments), indirect costs are recommended to be distributed proportionally to some specific base, but the choice of base is always subjective, and, therefore, when choosing a base, we set the cost value in advance. Some supporters of accounting calculation believe that the accuracy of the distribution of indirect costs will be ensured if, in order to distribute various costs, it is necessary to either change the bases or combine them, however, in this case, the conditionality of the results, the uncertainty (entropy) of the final results will only increase. If we take into account that the development of production is steadily increasing the share of indirect costs, then the significance of this circumstance becomes even more significant. Over time, all costs will not be direct, but indirect. In fact, in an automatic plant that produces various types of products, all costs are indirect, there are no direct ones. Many prominent accountants, trying to circumvent the difficulties of allocating indirect costs, propose to include only direct costs in the cost price, but the constant and inevitable decrease in their share in all costs makes this approach both unconvincing and unpromising.

8. It should also be noted that the cost is obtained only as an arithmetic average. If, for example, n units of finished goods are produced, then it is obvious that the costs of each of these units are not identical to each other, while accountants identify them, which clearly contradicts the presumption of accuracy on which all traditional accounting is based.
Cost is only a mathematical expectation resulting from the statistical nature of the products produced and services provided.

9. Moreover, accounting “actual” cost leads to the formation of a cost economy - a waste of resources of enterprises and society. This is especially obvious when the price is formed as the cost increased by a given percentage of profit. In this case, it is possible to increase profits only by increasing costs.

10. And finally, the last assumption: let’s assume that the cost is calculated and measured absolutely accurately. Then at least two questions still arise: What to do with this cost and how much will it cost (what is the cost of the cost itself)?
Answering these questions, it should be noted that calculating the cost, of course, is both labor-intensive and expensive, and it is not necessary to solve specific production and commercial problems with its help, since it is not correct in essence and is useless in terms of time of receipt, because this is the result " posthumous work, it can no longer be corrected.
With the entry into force of Chapter 25 of the Tax Code of the Russian Federation on January 1, 2002, the problem of organizing accounting for tax purposes and the possibility of minimizing it comes to the fore. To this end, it is necessary to clearly understand the differences in approaches to generating information about the costs of production for tax and accounting purposes. A comparative analysis of the classification of cost items is presented in Table No. 1

Table 1

Classification of direct expenses

According to paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, direct expenses include expenses associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, acquisition and (or) sale of goods (work, services, property rights), in particular:

• Material costs (in terms of raw materials and materials directly used in production);
• Labor costs;
• Amounts of accrued depreciation on fixed assets.

Material costs

Expense items according to the Tax Code of the Russian Federation	Formation for tax purposes
1. Costs of basic materials* used in production: For the purchase of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services) Note: . 1. The amount of material costs is reduced by the cost of returnable waste (i.e., remnants of raw materials (materials), semi-finished products, coolants and other types of material resources generated during the production of goods (performance of work, provision of services), which have partially lost the consumer qualities of the original resources ( chemical or physical properties) and therefore used at increased costs (reduced yield) or not used for their intended purpose). 2. The date of material expenses for tax purposes is the date of transfer of raw materials and materials into production (clause 2 of Article 272)	*The cost of inventory items included in material costs is formed as follows: the price of their acquisition, including commissions paid to intermediary organizations, import customs duties and fees; expenses for transportation, storage and other costs associated with the acquisition of inventory (clause 2 of Article 254); the cost of non-returnable containers and packaging accepted from the supplier with inventory items (3 Article 254) (the cost of returnable packaging accepted from the supplier with inventory items included in their price is excluded from the total amount of purchase costs at the price of possible use or implementation); losses from shortages and (or) damage during storage and transportation of inventory items within the limits of natural loss norms approved in the manner established by the Government of the Russian Federation (clause 2, clause 4, Article 254).
	Amount differences for tax purposes are taken into account as part of non-operating expenses (clause 7 of Article 271)	Amount differences for accounting purposes: are included in the cost of purchased inventory items before they are accepted for accounting (clause 6 of PBU 5/01)
	Interest on a commercial loan provided by suppliers for tax purposes is taken into account as part of non-operating expenses (clause 2, clause 1, article 265 and clause 1, article 269)	Interest on commercial loans provided by suppliers: are included in the initial cost of inventory items until they are accepted for accounting (clause 6 of PBU 5/01) included in expenses for ordinary activities (clause 6.6 of PBU 10/99)

Labor costs

Expense items taken into account for tax purposes (according to the Tax Code of the Russian Federation)	Expense items not taken into account for tax purposes (according to the Tax Code of the Russian Federation)	Recognition procedure for accounting purposes
1. Accruals to employees in cash and (or) in kind, incentive accruals and allowances, bonuses and one-time incentive accruals: amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration accepted in the organization; accruals of an incentive nature, including bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other similar indicators; accruals of an incentive and (or) compensatory nature related to working hours and working conditions, including bonuses to tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for work in difficult, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays, performed in accordance with the legislation of the Russian Federation; bonuses due to regional regulation of wages, including accruals based on regional coefficients and coefficients for work in difficult natural and climatic conditions, made in accordance with the legislation of the Russian Federation; allowances provided for by the legislation of the Russian Federation for continuous work experience in the Far North and equivalent areas, in the European North and other areas with difficult natural and climatic conditions; one-time remuneration for length of service (bonuses for length of service in the specialty) in accordance with the legislation of the Russian Federation; expenses for wages retained by employees during vacation, expenses for travel of employees and persons dependent on these employees to the place of use of vacation in the territory of the Russian Federation and back (including expenses for paying for luggage of employees of organizations located in the Far North and equivalent areas) in the manner prescribed by the legislation of the Russian Federation; additional payment to minors for reduced working hours; expenses for paying mothers to take breaks from working to feed their children; expenses for paying for time associated with undergoing medical examinations or performing government duties by employees;	in the form of expenses for any types of remuneration provided to management or employees in addition to remuneration paid on the basis of employment agreements (contracts) (clause 21 of article 270); in the form of bonuses paid to employees at the expense of special-purpose funds or targeted revenues (clause 22 of article 270); to pay for additional vacations provided under the collective agreement (in excess of those provided for by current legislation) to employees, including women raising children (clause 24 of article 270);	The wage fund includes: bonuses and rewards (including the cost of natural bonuses), which are systematic in nature, regardless of the sources of their payment. (clause 8.13 of the Resolution of the State Statistics Committee of Russia dated November 24, 2000 No. 116); one-time bonuses regardless of the sources of their payment (clause 10.1 of the Resolution of the State Statistics Committee of Russia dated November 24, 2000 No. 116); other one-time incentive payments (in connection with holidays and anniversaries, the cost of gifts to employees, etc.), except for amounts paid upon retirement (clause 10.7 of the Resolution of the State Statistics Committee of Russia dated November 24, 2000 No. 116); payment of additional, in addition to those provided for by law, vacations provided to employees in accordance with the collective agreement. (clause 9.2).
2. Compensation charges monetary compensation for unused vacation upon dismissal of an employee; the amount of average earnings accrued to employees, retained for the duration of their performance of state and (or) public duties and in other cases provided for by the labor legislation of the Russian Federation; accruals to employees released in connection with the reorganization or liquidation of the organization, reduction in the number or staff of the organization's employees; expenses for wages maintained in accordance with the legislation of the Russian Federation for the duration of study leaves provided to employees of the organization; labor costs during forced absence or while performing lower-paid work in cases provided for by the legislation of the Russian Federation; expenses for additional payment up to actual earnings in case of temporary loss of ability to work, established by the legislation of the Russian Federation.	The following types of expenses are not taken into account for tax purposes (clause 25, article 270): in the form of pension supplements, one-time benefits to retiring labor veterans; income (dividends, interest) on shares or contributions of the organization’s workforce, compensation charges in connection with price increases made in excess of the income indexation amount according to decisions of the Government of the Russian Federation; compensation for the increase in the cost of food in canteens, buffets or dispensaries, or provision of it at reduced prices or free of charge (with the exception of special food for certain categories of employees in cases provided for by current legislation, and with the exception of cases where free or reduced-price meals are provided for in employment agreements (contracts) .	payment (in whole or in part) for the organization of meals for employees in cash or in kind (in excess of that provided by law), including in canteens, buffets, in the form of coupons (clause 11.2 of the Resolution of the State Statistics Committee of Russia dated November 24, 2000 No. 116).
3. Costs associated with the maintenance of employees, provided for in employment agreements (contracts) and (or) collective agreements: the cost of utilities, food and products provided to employees free of charge in accordance with the legislation of the Russian Federation, provided to employees of the organization in accordance with the procedure for free housing established by the legislation of the Russian Federation (amount of monetary compensation for failure to provide free housing, utilities and other similar services); the cost of items issued to employees free of charge in accordance with the legislation of the Russian Federation (including uniforms, uniforms) that remain for personal permanent use (the amount of benefits in connection with their sale at reduced prices); amounts accrued in the amount of the tariff rate or salary (when performing work on a rotational basis), provided for by collective agreements, for days on the way from the location of the organization (collection point) to the place of work and back, provided for by the work schedule on a shift, as well as for days delays of workers in transit due to meteorological conditions; accruals at the main place of work for workers, managers or specialists of organizations during their off-the-job training in the system of advanced training or retraining of personnel in cases provided for by the legislation of the Russian Federation; expenses for travel to the place of work and back by public transport, special routes, departmental transport due to the technological features of production or when the costs of travel to the place of work and back are provided for in employment agreements (contracts), otherwise these expenses are not taken into account for the purposes of taxation (clause 26, article 270); expenses for remuneration of donor employees for days of examination, blood donation and rest provided after each day of blood donation; · additional payments to disabled people provided for by the legislation of the Russian Federation.	The following types of expenses are not taken into account for tax purposes: in the form of amounts of material assistance to employees (including for a down payment for the purchase and (or) construction of housing, for full or partial repayment of a loan granted for the purchase and (or) construction of housing, interest-free or preferential loans for improving housing conditions, acquiring a home farming and other social needs) (clause 23, article 270); to pay price differences when selling goods (work, services) at preferential prices (tariffs) (lower than market prices) to employees (clause 27 of article 270); to pay for price differences when selling at preferential prices the products of subsidiary farms for the organization of public catering (clause 28 of article 270); to pay for vouchers for treatment or recreation, excursions or travel, classes in sports sections, clubs or clubs, visits to cultural, entertainment or physical education (sports) events, subscriptions not related to subscriptions to normative and technical literature, and for payment for goods for personal consumption of employees, as well as other similar expenses made for the benefit of employees (clause 29 of article 270);	The wage fund includes: material assistance provided to all or most workers (clause 10.4 of the Resolution of the State Statistics Committee of Russia dated November 24, 2000 No. 116)
4. Expenses for compulsory and voluntary insurance of employees the amount of payments (contributions) of employers under compulsory insurance contracts concluded in favor of employees with insurance organizations (non-state pension funds) that have licenses issued in accordance with the legislation of the Russian Federation to conduct relevant types of activities in the Russian Federation; amounts of payments (contributions) of employers under voluntary* insurance agreements (non-state pension agreements) concluded in favor of employees with insurance organizations (non-state pension funds) holding licenses issued in accordance with the law		The wage fund does not include contributions paid at the expense of the organization under voluntary pension insurance agreements for employees (voluntary pension insurance agreements) (clause 36 of the Resolution of the State Statistics Committee of Russia dated November 24, 2000 No. 116).
*Note: In cases of voluntary insurance (non-state pension provision), the indicated amounts relate to labor costs under contracts (clause 16 of article 255): long-term life insurance, if such contracts are concluded for a period of at least five years and during these five years do not provide for insurance payments, including in the form of annuities and (or) annuities (with the exception of insurance payments provided for in the event of the death of the insured person) , in favor of the insured person; pension insurance and (or) non-state pension provision. At the same time, contracts for pension insurance and (or) non-state pension provision must provide for the payment of pensions (for life) only when the insured person reaches the pension grounds provided for by the legislation of the Russian Federation, giving the right to establish a state pension. At the same time, the total amount of payments (contributions) of employers paid under these agreements is taken into account for tax purposes in an amount not exceeding 12 percent of the amount of labor costs (clause 16 of Article 255); voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of insured employees. These contributions are included in expenses in an amount not exceeding 3 percent of the amount of labor costs. (clause 16 of article 255); voluntary personal insurance, concluded exclusively in the event of the death of the insured person or loss of the insured person’s ability to work in connection with the performance of his job duties. These contributions are included in expenses in an amount not exceeding 10 thousand rubles per year per insured employee. (Clause 16, Article 255). All other contributions under voluntary insurance contracts (non-state pension provision), concluded on conditions that do not correspond to the above, are not included in expenses for tax purposes. (Clause 6,7 Article 270).	The following are not recognized as expenses for tax purposes: payments in excess of 12 percent of the amount of labor costs (clauses 6 and 7 of Article 270); employer contributions under such agreements, previously included in expenses in the event of a change in the essential terms of the agreement and (or) a reduction in the validity period of a long-term life insurance agreement, a pension insurance agreement and (or) a non-state pension agreement or their termination, from the moment of change in the essential terms of these contracts and (or) reduction of the validity period of these contracts or their termination (except for cases of early termination of the contract due to force majeure circumstances, that is, emergency and unavoidable circumstances (clause 16 of article 255) Payments in excess of 3 percent of the amount of labor costs are not considered expenses for tax purposes (clauses 6.7 of Article 270). Payments in excess of 10 thousand rubles per year per insured employee are not considered expenses for tax purposes (clauses 6.7 Art. 270).	Social payments include: insurance payments (contributions) paid by an organization under personal, property and other voluntary insurance contracts in favor of employees (except for compulsory state personal insurance) (clause 16 of the Resolution of the State Statistics Committee of Russia dated November 24, 2000 No. 116); insurance payments (contributions) paid by the organization under voluntary medical insurance contracts for employees and members of their families (clause 17 of the Resolution of the State Statistics Committee of Russia dated November 24, 2000 No. 116); expenses for payment to health care institutions for services provided to employees (clause 18 of the Resolution of the State Statistics Committee of Russia dated November 24, 2000 No. 116); payment of vouchers to employees and members of their families for treatment, recreation, excursions, travel (except for those issued at the expense of state social extra-budgetary funds) (clause 19 of the Resolution of the State Statistics Committee of Russia dated November 24, 2000 No. 116).
5. Other expenses and charges included in labor costs amounts accrued for work performed to persons recruited to work in organizations under special contracts for the provision of labor with government organizations, both issued directly to these individuals and transferred to government organizations; expenses for remuneration of employees who are not on the staff of the organization for their performance of work under concluded civil contracts (including work contracts), with the exception of remuneration under civil contracts concluded with individual entrepreneurs; accruals provided for by the legislation of the Russian Federation to military personnel undergoing military service at state unitary enterprises and in construction organizations of federal executive authorities, in which the legislation of the Russian Federation provides for military service, and to private and commanding personnel of internal affairs bodies, provided for by federal laws, laws on the status of military personnel and about institutions and bodies executing criminal penalties in the form of imprisonment; other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) collective agreement.

Depreciation charges for fixed assets

Recognition for tax purposes (according to the Tax Code of the Russian Federation)	Recognition for accounting purposes
Depreciation on fixed assets* for tax purposes is calculated using the following methods: linear; nonlinear. At the same time, for fixed assets (buildings, structures, transmission devices) whose useful life is 20 years or more, only the linear depreciation method is used (clause 3 of Article 259).	For accounting purposes, the amount of depreciation charges is determined in the following ways (clause 19 of the order of the Ministry of Finance of Russia dated March 30, 2001 No. 26): linear; reducing balance; write-off of cost based on the sum of the numbers of years of useful life; proportional to the volume of production.
*The initial cost of a depreciable fixed asset is defined as the amount of expenses for its acquisition, construction, production and bringing it to a state in which it is suitable for use (clause 1 of Article 257). Amount differences for tax purposes are taken into account as part of non-operating expenses (clause 7, Article 271). Interest on a commercial loan for tax purposes is taken into account as part of non-operating expenses (clause 2, clause 1, Article 265). Note: 1. Property whose original cost is up to 10,000 rubles is not considered depreciable for tax purposes. inclusive. The cost of such property is included in material costs in full as it is put into operation (clause 7 of Article 256). 2. Expenses for the acquisition and (or) creation of depreciable property are not recognized as expenses for tax purposes (clause 5 of Article 270).	Amount differences are included in the actual costs of acquiring fixed assets until they are recognized in accounting (clause 8 of the order of the Ministry of Finance of Russia dated March 30, 2001 No. 26). Interest on a commercial loan can be included in the actual costs of acquiring fixed assets until they are recognized in accounting (clause 8 of Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26). Fixed assets costing no more than 2,000 rubles. are written off as production costs as they are put into operation (released into production). (Clause 18 of the order of the Ministry of Finance of Russia dated March 30, 2001 No. 26).

Accounts 23 and 29 take into account auxiliary costs. In the 1C 8.3 program, at the end of the month they are closed automatically to account 20. The closing mechanism is similar to the 20th count:

Closing accounts 25, 26

Account 25 is used for costs that need to be distributed to the cost price, but cannot be attributed to any one item group:

The procedure for closing account 25 is determined in the Accounting Policy on the Costs tab:

Here you can set the required number of rules for distributing accounts 25 and 26, and also indicate the date from which this rule will be used:

Account 26 is intended for accounting for general business expenses. In the Accounting Policy, you can choose one of two ways to close it:

• Direct costing – count 90;
• In cost of sales.

In the second case, the rules for distribution to cost are set similarly to account 25. If in 1C 8.3 the rules are set incorrectly or the conditions for closing accounts are not met, a balance will remain on them, which according to the accounting methodology should not exist. On account 26 in tax accounting, a balance is allowed for standardized expenses.

Errors when closing accounts 25 and 26

Errors when closing accounts 25 and 26 in 1C 8.3 and 8.2, if the direct costing method is not chosen, are usually due to the fact that the costs being written off are not directly attributable to some type of activity. Account data should be distributed proportionally to the base, which in 1C 8.3 we independently set in the settings.

Let’s say that this indicator is not included in the accounting for a given month. For example, with a given distribution proportional to revenue, there is no revenue:

It happens that distribution methods are not specified at all, then the 1C 8.3 program will report this:

In the methods, you need to specify the distribution base, and you can also specify the direct cost account to which you need to write off general production and general business expenses:

That is, when account balances arise, you need to analyze the specified conditions for closing. There are several ways to correct the situation:

• Change the conditions - rewrite the accounting policy if the rule is set incorrectly;
• Artificially create the required conditions for closing - reflect revenue, etc.;
• Closing the account manually is the most extreme option.

For more details on how to close accounts 20 and 25 at the end of the month in 1C 8.3, see our video lesson:

Closing account 44

Account 44 reflects sales expenses: advertising, delivery of goods to your warehouse, entertainment expenses. After the end of the month, the balance on this account may remain as part of normalized expenses - in tax accounting. To do this, the corresponding cost item must be selected in the receipt document:

Type of consumption the article should contain - Standardized expenses:

For entertainment expenses, the cost type must be -

In this case, at the end of the month, the calculation of the norm for inclusion in expenses will be carried out automatically (4% of labor costs).

Transport costs on account 44

If transportation costs for delivering goods to your warehouse are taken into account on account 44, then the type of expense should be

Then, in accordance with the law, in 1C 8.3, transportation costs will be distributed in proportion to the balance of goods in the warehouse and written off at the time of sale of the goods in both accounting and tax accounting, and a balance will remain on account 44:

What methods are provided for distributing transportation costs in NU and BU are discussed in our video lesson:

Advertising expenses

In 1C 8.3, to automatically calculate the rate of 1% of revenue for advertising expenses:

type of expense provided Standardized:

Calculation of write-off of standardized expenses

The calculation of write-off of normalized expenses can be checked:

We look at the entertainment expenses in the help-calculation of normalized expenses:

Cumulative labor costs can be found in the Reports-Tax Accounting Registers section:

We check the calculation: RUB 437,647.91*4%=RUB 17,505.92:

Revenue from tax accounting from SALT according to 90.01 and 91.01:

Let's check the calculation (RUB 2,535,720.97 + RUB 4,938.19)*1%=RUB 25,406.59:

Checking the write-off of transportation costs:

This help will help you make a calculation:

The share is calculated using the average percentage formula:

In our case:

Let's check the calculation (0+880.76)/(39,312.10+586,987.31)=0.0014=0.14%:

For more details on how to check how the 1C 8.2 (8.3) program wrote off part of the transportation costs to the financial result for accounting and tax accounting, see our video lesson:

Closing 20 accounts

In 1C 8.3, the settings for closing 20 accounts are on the tab Expenses:

In the 1C 8.3 program there are three options:

• Don't use count 20 at all;
• Use for production of products;
• Use to perform work or provide services;

In the latter case, you need to determine the procedure for closing the account:

• Without taking into account revenue - account 20 will be closed monthly in any case;
• Taking into account revenue, account 20 will be closed only if there is sales (in the context of each product group);
• Taking into account revenue only - account 20 will be closed only when the sale is completed with the document Provision of production services:

The most common mistakes when closing an account 20

• Document not entered Shift production report– production costs will remain on balance;
• Including revenue revenue is not reflected, that is, there is not a single sales document. The problem can be solved by formally reflecting revenue at 1 ruble;
• With the selected setting, closing Including revenue from production services only implementation is documented Provision of services, Implementation.
• Duplication of item groups, that is, when the selected setting closes Including revenue, revenue is reflected in one product group, and costs in another - doubled:

Therefore, account 20 is not closed:

• The item group is not indicated at all in the cost write-off or sales document:

The 1C 8.3 program will report an error when closing the month:

In 1C 8.3, you can close account 20 manually, but it’s better to find the error and fix it.

Is it possible in the 1C 8.3 program to provide for automatic write-off of expenses from account 20 without reflecting revenue by item group, see our video:

Unfinished production

Accounts 20, 23, 29 may have a balance of . Each enterprise chooses a methodology for assessing work in progress independently and enshrines it in its accounting policies. The 1C 8.3 program provides a document for this WIP Inventory:

The document is created for each cost account separately, broken down by item groups. Accounting and tax accounting amounts are calculated and entered manually:

We talked about what accounting account 20 “Main production” is intended for, as well as about typical accounting entries using this account in ours. In this material we will dwell in more detail on closing account 20.

When the account is closed 20

Considering that the debit of account 20 collects costs for the production of products, performance of work, provision of services, account 20 is closed when production of products is completed, work is performed or services are provided. Closing account 20 means reflecting it in the accounting entry for the loan. When closing account 20 in connection with the completion of production, performance of work or provision of services, accounting entries may be as follows (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

After the above entries, account 20 can either be reset to zero or maintain a certain debit balance. In the latter case, they speak of the presence of work in progress (WIP) at the reporting date.

Let us remind you that work in progress is products or work that have not passed all stages (phases, redistributions) provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance (clause 63 of Order of the Ministry of Finance dated July 29, 1998 No. 34n).

Considering that analytical accounting on account 20 is carried out, including by types of products, works or services, for certain types of products or works the closure of account 20 may be reflected, while for others the balance will nevertheless be reflected in the form of work in progress.

At the same time, crediting account 20 does not always mean that products have been produced, work has been performed or services have been provided.

For example, when a defect is detected in the main production, it is written off from account 20 with the following accounting entry:

Debit account 28 “Defects in production” - Credit account 20

And, for example, canceled production orders, the costs of which were collected in the debit of account 20, are included in the financial results of the organization with the following posting:

Debit account 91 “Other income and expenses”, subaccount “Other expenses” - Credit account 20

Closing account 20 means that the company has completed production at the end of the reporting period (month, quarter, year). The occurrence of such a situation is determined by the production cycle, specific field of activity, facts of economic turnover:

• The company operates in the mining industry;
• Work and services are performed in a short period of time;
• Custom production;
• The organization changes its profile or ends its activities;
• Reducing the range of products produced.

Which account closes account 20

Normal current transactions not related to discontinuation of production are approved by the accounting policy. It provides three options for reflecting cost. At the end of the cycle, enterprises providing services and performing work can attribute costs to sales registers - 90 “Sales”. Closing account 20 in organizations that manufacture goods is carried out using two methods according to the accepted procedure:

• Direct - on the count. 43 “Finished products”;
• Intermediate – using account. 40 “Release of products (works, services).”

Application of account 90 in the production of goods is impractical due to the complexity of adjusting the planned cost to the actual one.

Closing 20 accounts upon discontinuation of production

The reasons for the end of an organization's activities, changes in direction or assortment may be different. Usually these are the consequences of long-term losses from the sale of illiquid products. If the stop was planned in advance, then the manufacturing cycle is completed and the question of where account 20 is closed does not cause problems - similar to operations carried out during normal operation.

A sudden cessation of production leaves unfinished production - costs incurred on unfinished goods, acts not signed by the customer for the performance of work or the provision of services. In such a situation, the formulation is used that “the costs did not produce a positive result” and will not bring financial benefits in the future. An act on the write-off of work in progress is drawn up, indicating which account the 20th account is being closed into, the transactions through which will generate a loss for the organization. According to the Instructions for using the chart of accounts, register 91 “Other income and expenses” is used to reflect costs for economically negative projects.

To exclude claims from the tax inspectorate, it is advisable to prove that attempts were made to sell the available semi-finished products.

How to close account 20 - postings

Before writing off the amounts accumulated on the register, it is necessary to distribute and reset the associated costs:

• Auxiliary production (account 23);
• General production expenses (account 25);
• Defects in production (account 28).

If an organization produces one type of product, then, prior to the closure of the 20th account, the collected costs are fully allocated to work in progress. If products are produced in an assortment or several types of work are performed, then costs are included in the cost proportionally according to the accepted method:

• Regarding revenue;
• Comparison of planned prices;
• Simultaneously according to two indicators.

Example

The company built a garage and hangar for customers in January. Planned prices are 50,000 and 100,000 rubles. respectively. General production expenses (salaries, depreciation, transport, etc.) amounted to 30,000 rubles, materials - 25,000 and 70,000, respectively.

How to close account 20 - postings:

After calculating the full cost of the objects, the accountant will close account 20, the postings of which are based on the implementation method:

			The cost of the garage is reflected
			The cost of the hangar is reflected

With the direct and intermediate methods, the registers from which the cost of objects at the time of sale were previously written off at planned prices are adjusted. An example of how to close account 20 – correction postings:

			Operation
Direct option
		Storno - 10,000
			Corrected the cost of work performed
Intermediate option
			Planned cost of objects
			Actual amount
			Implementation adjustments

With automatic accounting, the necessary account assignments are made by the program. You need to know how to close account 20 and make manual entries to resolve unforeseen situations.

Regular operations written by programmers are based on standard accounting rules and software features. Before ending the month, you need to make sure that the settings are correct, otherwise the 20th account will not be closed. If you don’t have time to find out and eliminate the causes, you can use an alternative option - independently carry out regulations upon completion of the production process.

Postings for closing account 20 are manually organized through the “Operations” menu. But it is advisable to set up the program for automatic processing, since in the future errors may occur when re-posting documents. The accounting algorithm uses cost accumulation registers, rather than numbers from costing accounts.

Account 20 is closed depending on the chosen cost distribution method:

• the balance can only be due to work in progress;
• the direct method writes off 43, 90 accounts;
• the indirect method runs through intermediary accounts 40, 43;
• the direct implementation method debits to account 90;
• in 1C versions 8.2 and 8.3 the account is closed automatically.

 

In accounting, closing a month is a whole cycle of operations that must be carried out to correctly form the company’s balance sheet.

Main characteristics

There are accounts that must be closed at the end of the period, since they reflect the results of business activities that form profits and losses. These include account 20 “Main production”.

The name of the account speaks for itself - it reflects the main activities of the enterprise, that is, direct costs for the formation of the cost of products (works, services).

The costs of producing products (works, services) are accumulated in the debit of the account. In addition to expenses, there is the material value of work in progress.

When the work is completed, the loan account is closed. However, this may be the detection of a manufacturing defect. In such cases, 20 must be closed for the amount of unusable goods:

• Dt Kt 20 “Main production”.

Direct expenses that are usually attributed to account 20:

1. Purchase of raw materials and materials involved in the production process.
2. Remuneration and contributions to the budget of production workers.
3. Repair and depreciation of production equipment.
4. Expenses for modernization and innovation.
5. Other costs.

20 is essentially active. Closing account 20 using manual operations is a long and labor-intensive process, since analytical accounting is deployed on it:

• according to the nomenclature that contains types of activities;
• by department;
• by cost item;
• on the work of production programs (if there are investment projects).

Three Cost Allocation Methods

Three methods have been adopted for allocating costs for main production:

1. Straight.
2. Indirect (intermediate).
3. Direct sales of manufactured products.

Ease of direct sales of manufactured products

The simplest of them is direct implementation. It is suitable for companies that provide services. Since the issue of trade, defects and work in progress does not arise, you can apply the accounting certificate in 1C, regardless of the configuration.

It is necessary to create a balance sheet for account 20 in order to see the final balance at closing. Go to the “Accounting, Taxes, Reporting” menu, “Accounting” submenu. Find the section “Operations entered manually” or “Operations log” and click the “Create” button. You need to enter the following wiring into the operation:

• Dt Kt 20 - enter the debit balance from the balance sheet.

For example, for Creator LLC, renting its own non-residential premises is the main activity. The cost of rent consists of a variety of direct and indirect costs. Account 20 collected expenses in the amount of 6,000,000 rubles:

• utility costs for the maintenance of rented premises;
• repair and emergency work;
• salaries of employees serving tenants;
• taxes and fees on employee salaries;
• rent of land plots on which buildings stand.

Table 1. Analysis of account 20 for August 2018
Limited Liability Company "Creator"

Cor. Check
Opening balance
Closing balance

Output data: BU (accounting data)

Once a month, the accounting department issues acts to tenants using the document “Sales of services” in 1C, which generates the following transactions:

• Dt 62.01 “Settlements with buyers and customers” Kt 90.01 “Revenue” - for the rental amount of 9,400,000 rubles;
• Dt 90.03 “Value added tax” Kt - 18% VAT in the amount of RUB 1,433,898.31 is allocated. to be paid to the budget.

When closing a period, the method of direct sales of released products is used:

• Dt 90.02 Kt 20 - the actual cost of 6,000,000 rubles is closed.

Therefore, net revenue will be:

• 9,400,000 - 1,433,898.31 - 6,000,000 = 1,966,101.69 rubles.

When the actual cost is unknown

The direct method is used in manufacturing enterprises if the actual cost of finished products is unknown. Therefore, the company takes into account costs at the planned cost, and at the end of the month makes an adjustment, bringing the price of manufactured products to the actual price. Wiring used:

• Dt 43 “Finished products” Kt 20 - for the amount of adjustment;
• Dt 90.02 Kt 43 - deviations of the actual cost from the planned cost are written off.

Using an intermediate method

The indirect method involves the participation of 40 “Release of products (works, services)”. It simultaneously takes into account the planned (credit) and actual (debit) cost. Balance at 40 is the resulting deviations. The accounting department needs to close interim accounts at the end of the month:

• Dt 43 Kt 40 - finished products are received at the planned price;
• Dt 90.02 Kt 43 - products sold are written off at planned cost;
• Dt 40 Kt 20 - the cost of production is written off in fact;
• Dt 43 Kt 40 - adjustment between two costs;
• Dt 90.02 Kt 40 - all adjustments are written off.

Operations in software products

When performing automatic regulatory operations in 1C, you should remember that all analytics must be registered when creating primary documents. Otherwise, it will not be possible to carry out the routine operation, since all unfilled subcontos will result in numerous errors:

• production of products, provision of services or balances of work in progress are not reflected;
• the order of divisions is not established;
• cost analytics is not completed;
• the counter issue accounting register is not filled in;
• the distribution base for indirect costs has not been specified.

If an error occurs, you need to go through the documents and fill in the missing analytics. To make it easier to understand, you can watch the video:

To create an operation in 1C 8 versions 2.0 and 3.0, you need to go to the “Accounting, Taxes and Reporting” menu, the “Period Closing” section, the “Month Closing” submenu or “Routine Operations”. But before you create the operation “Closing accounts 20, 23, 25, 26”, you must complete the previous operations.

You need to perform “Re-posting documents for the month”, then reflect salaries, reserves, depreciation, etc.

The direct implementation method is suitable for automatic closing in 1C Enterprise 8.2 and 8.3. In order for the program to close more complex methods, you will have to make the appropriate settings.

For tax accounting purposes, all direct expenses are included in the formation of the income tax base. In order for the tax to be calculated correctly, you need to configure the directory in 1C “Direct Expenses”. If any costs are not included in the list, the program will automatically display them in 90.08 “Administrative expenses”.

1C UPP contains a mechanism for distributing costs, carried out using production documents or special processing “Calculation of cost”. With the direct distribution method, this will be “Production report for the shift”, “Distribution of materials for production”. With the indirect method - “Calculation of cost”.

In 1C version 7.7 there is also a “Month Closing” menu. In order for the automatic completion of the period on the 20th account to occur here, you need to check the box in the line “Calculation and adjustment of the cost of GP and PF”. Documents used by the accounting department when maintaining the production cycle:

1. Transfer of materials to production.
2. Transfer of materials into operation.
3. Transfer of finished products to the warehouse.

The accounting algorithm affects the possibility of conducting manual or routine operations, since the slightest violation of the order will not allow the account to be closed correctly.