The article talks about the purpose and basics of the methodology for using 26 accounts accounting. It will help you understand typical postings using account 26.

accounting accounts

All accounting accounts used by Russian organizations are presented in the standard Chart of Accounts. This document is approved by the Decree of the Ministry of Finance of the Russian Federation. Its use is mandatory for all entities carrying out economic activity on the territory of the country (with the exception of credit and state budget organizations).
For the unity of the principles of its use, the Ministry of Finance attaches instructions to the Chart of Accounts. Accounting accounts are divided into several main groups (sections of the chart of accounts). Each of the groups is used to summarize information about a certain category of business operations carried out by the company as part of a business process. For example, there is a group of accounts that is designed to register information about production stocks(raw materials, materials, spare parts, etc.) or production costs.

General running costs

In each company, many processes run parallel to production, while they affect it indirectly. These can be the direct implementation of accounting, the purchase of a chair for the director, the repair of the building in which the board of the enterprise meets, etc. The costs of providing these processes and similar ones are called general business.

Account 26 is an account that accumulates information on costs for management needs that are not directly related to production. The guidelines for using the Chart of Accounts provide a non-exhaustive list of such expenses.

Account classification

Accounting accounts are divided into three main groups: active, passive and active-passive. In order to understand whether 26 accounting accounts are active or passive, it is necessary to define these concepts.

Active accounts are designed to account for the company's property (assets), passive accounts are used to collect information about the sources of income (financing) of assets. Active-passive - these are accounts for accounting for the obligations (debts) of the company and the results of its activities. Any accounting account can be schematically depicted in the form of a table.

Schematic of an account

26 "General expenses"
Debit			Credit
	Starting balance	0,00		Starting balance	-
date	Transaction amount		date	Transaction amount
	Total debit (debit turnover)	0,00		Total loan (credit turnover)	0,00
	Balance at the end	0,00		Balance at the end	-

The "Account Schema" table shows the active account. He cannot have a credit balance (negative result). Passive account cannot have debit balance. An active-passive account can have both a debit and a credit balance.

General expenses, at first glance, we can not attribute to the property or to the sources of its formation. The fact is that the expenses collected on account 26 after the end of the reporting period ( calendar month), are included in the cost finished products which is an asset of the company. Thus, Account 26 is an active account.

Accounting entries for debit 26 accounts

Any business transaction in accounting is reflected in the debit of one and the credit of another account. It is customary for accountants to call a posting a record of any fact in the activities of the company. For each account there is a list of typical (most common) transactions. For clarity, information about the main transactions using account 26 is presented in the table below.

Debit	Credit	Contents of operation
26	02	Accrued depreciation of fixed assets not used in production
	05	Accrued depreciation of intangible assets
	10	Use of materials for general household needs
	21	Used semi-finished products produced own production for general business needs
	23	Included in general business expenses are the costs of auxiliary production
	29	Included in general business expenses are the costs of servicing production
	43	Use of finished products for general business needs
	60	The debt to the supplier of services rendered for general business needs is reflected
	68	Accrued taxes and fees included in production costs
	69	Contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation have been accrued for the salaries of employees performing general business work
	70	Salaries paid to employees performing general economic work
	71	The amounts of general business expenses incurred by accountable persons are reflected
	76	The debt of various creditors for services rendered for general business needs is reflected
	94	The amount of shortages was written off for general business expenses, in the allowable aisles of natural loss
	96	Created a reserve for general business expenses
	97	Included in general business expenses are deferred expenses

Accounting entries for a loan 26 accounts

Account 26 in accounting. postings

08	26	General business expenses are taken into account as capital construction costs
20		Written off general business costs in production costs
23		Written off general business expenses in general production expenses
28		General business expenses are included in the cost of correcting defects
29		General business expenses are included in general production costs
76		Written off losses for insured events
86		Targeted funding written off
90		Amount of administrative expenses written off
97		Included in the cost of developing new products are general business expenses
99		Included in extraordinary expenses are general business expenses

Analytical accounting of general business expenses

One of the most important tasks of accounting is to collect information about economic activity and providing it to company divisions that are engaged in the analysis of such data and the development of coordination decisions aimed at improving and increasing the effectiveness of the business process. The purpose of solving this problem is to organize the accounting methodology in such a way that the data used are the most correct and complete.

For more informative data, there is such a direction as analytical accounting. The system of such accounting allows you to group information according to the features that are most suitable for a particular vector of commercial activity.

26 accounting account is an account that involves grouping data by cost items. They can be material or transportation costs, labor costs, etc. Each company determines the signs of cost classification on account 26 for itself.

General business and general production expenses

Accountants can easily draw a line between the concepts of general production and general business expenses, but for the layman they may seem similar or even equivalent.
Accounts 25 and 26 in accounting are used to collect information about such expenses.

General business expenses are those that are common to each of the divisions of the company. And overhead costs will be those that belong only to the production link of the enterprise. For example, the salaries of the legal department of the company are general business expenses, and the wages of the employees of the machine shop who maintain production equipment, the main and auxiliary industries, must be attributed to general production expenses.

The practice of using 26 accounts

So, you have read a very brief digression "26 account accounting for dummies." The information presented is only a small part of the knowledge that is necessary for the error-free application of 26 accounts in practice. In order to consolidate knowledge, I will give a few practical examples.

26 accounting account is, for example, such correspondence:

• D26 /K60. Services rendered third party refurbishment of commercial premises.
• D26 / K10. The use of stationery by office workers is reflected.
• D26/K69. Contributions to the PFR and the FSS were accrued for the salaries of employees of the procurement department, etc.

Account 26 in accounting is used by commercial companies. It collects information about general expenses. What they include, what transactions are possible with this account, and how to close it, we will tell in the article.

Account 26 of accounting is general business expenses. On it, the accountant reflects those expenses that are not directly related to production, but accompany the work of the company. Not all organizations use this account. Therefore, it is worth talking about it in detail.

To whom and what to reflect on account 26

Account 26 of accounting is used by commercial firms. State employees and organizations involved in lending ignore it.

Important! Trading enterprises instead, as a rule, collect all costs on account 44.

In the plan of accounts of accounting, this account is listed as general business needs or indirect expenses. They include the following:

1. Remuneration of labor of the administrative and managerial apparatus and contributions from these earnings to the extrabudgetary sphere;
2. Depreciation and repair of fixed assets and intangible assets that are not related to the main type of activity;
3. Rent, if we are not talking about the premises where the main production will be located;
4. Business trips and other accountable means of a non-production nature;
5. Maintenance of administrative and managerial and service personnel;
6. Spending on consultations, retraining, information;
7. Expenses for computerization and telephonization of the company;
8. Postal items and stationery;
9. Security of the company's facilities;
10. Representation expenses;

An extensive list of transactions for general expenses allows you to make postings on account 26 in correspondence with many accounts. The most popular of them are:

• 70 - settlements with personnel for wages;
• 71 - settlements with accountable persons;
• 10 - materials;
• 69 - welfare costs.

Example. LLC "Limma" spent the following funds in one month, not related to production.

• The system administrator, accountant and manager were paid a salary of 250,000 rubles;
• Contributions from this amount amounted to 75,500 rubles;
• Depreciation of the computers of the mentioned persons is 15,000 rubles;
• Minor repairs in the accounting department, the cost of materials is 30,000 rubles.

The accountant will show these transactions as follows:

Write-off of money from account 26

Account 26 in accounting is closed at the end of the month. That is, there can be no remainder or negative values ​​​​on it. The funds accumulated on it are distributed depending on the accounting policy of the company:

1. Written off against the cost of production;
2. Transferred to current expenses using the direct costing method;
3. Included in the price of works, services.

Accordingly, the credit account 26 will correspond with the debit account 20 "Main production", account 23 " Auxiliary production”, section 29 “Serving industries and farms”.

Those who have social institutions on their balance sheet: hostels, children's institutions, health centers, etc. are written off to service industries and farms.

Overview of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to tax code. They affected all major taxes, including income tax, VAT and personal income tax.

We analyzed an example with an organization in which all costs were reflected only on account 20.01. Therefore, we were only able to see how the program is set up and works in terms of using and closing an account of 20.

Today we will discuss such concepts as direct (reflected on accounts 20, 23) and indirect costs (on accounts 25.26). I'll tell you a little theory of accounting. We will also talk about where in 1C BP 3.0 to set up accounting for these indirect and direct costs, as well as about the features of closing indirect costs. All this will be considered using the example of an organization engaged in production activities, so let's talk a little about production.

Let me remind you that the site already has a number of articles that are devoted to the issue of closing the month in the 1C BUKH 3.0 program:

A bit of theory

As I said, production costs can be divided into two large groups: direct and indirect. In essence, this is a classification of costs by the way they are included in the cost manufactured products. Therefore, this classification, for the most part, is relevant for the accounting of manufacturing organizations. Let's talk more about each of these two groups.

Direct costs- These are costs that can be unambiguously attributed to the production of a certain type of product. That is why direct expense accounts 20 and 23 in the chart of accounts in 1C they have a subconto "Nomenclature group". Such costs can be directly written off to the cost of production of a specific “Nomenclature group”. These include the cost of raw materials, materials and components, wages and insurance premiums for workers involved in the production of these products.

Indirect costs- These are the costs that relate to the production of several types of products at once. In terms of accounts 1C indirect cost accounts 25 and 26 do not have subconto "Nomenclature group". Therefore, they cannot be directly included in the cost of a particular type of product - the "Nomenclature group". Such costs include, for example, the costs of paying wages and payment of insurance premiums for management personnel.

As I said, indirect expenses are collected on accounts 25 "General production expenses" and 26 "General expenses". They cannot be written off immediately to the cost price, I also wrote about this. In accounting, there are two options for closing such accounts. The first is the write-off of amounts in the main production to account 20. At the same time, since account 20 has three subcontacts (Subdivision, Cost Item and Item Group), and indirect cost accounts only two (Subdivision and Cost Item), then when writing off the amount will be distributed among the "nomenclature groups" according to certain rules. About where and how it is set, I will write a little later. Second- write-off of indirect expenses to account 90 "Sales" ( direct costing). Read the article below to learn how to choose a specific option for writing off indirect costs in 1C BP 3.0.

Let me summarize a little. At the end of the month, indirect costs are written off first, i.e. 25 and 26 accounts (possibly by distributing direct costs to accounts), and then direct costs to the cost of a specific "Nomenclature group".

Accounting for direct costs in 1C BUKH 3.0

To begin with, I want to discuss the example that we will consider in this article. There is a production organization where two types of products are assembled, i.e. two "Nomenclature groups": "Tables" and "Chairs/Armchairs". Two workers are involved in the production of each type of product. Accordingly, we will take into account the costs of paying the wages of such employees on account 20.01 "Main production", according to the corresponding nomenclature group. To implement this in 1C BP 3.0, you must first create two separate ways of accounting for wages (section of the main menu "Salary and Personnel" -> "Payroll accounting methods").

Now these accounting methods must be assigned to each employee. This could be done in the employee details on the tab "Payments and cost accounting", but for some reason the program does not see this setting. Most likely this is a program error, it will probably be fixed soon (the release on the basis of which the article was written: 3.0.37.36). In this regard, I created separate types of calculations for employees involved in the production of tables and chairs. And already in the settings of these types of calculation in the field "Reflection Way" indicate the appropriate method. This is how I had to get out of the situation.

As a result, when calculating wages (document "Payroll") labor costs and insurance premiums for production workers will be charged to account 20.01 for the relevant item groups.

Now let's talk about the material costs of raw materials (materials) written off for production. The very fact of write-off I reflect the document "Production report per shift" on the Materials tab. At the same time, I indicate separately what materials were spent on the item group "Tables" and on the item group "Chairs / Armchairs".

Accounting for indirect costs in 1C BUKH 3.0

It is worth noting that additional settings for reflecting the salary of contributions on account 26 are not required. This is due to the fact that the program is set by default to record payroll costs on account 26. Even the accounting method is set to "Reflect accruals by default." This can be seen in the “Payroll Accounting Settings” (section of the main menu “Salary and Human Resources”).

Thus, the cost of labor and payment of insurance premiums for two employees will be reflected in account 26.

Accounting policy 3.0: direct and indirect costs

Now let's talk about what "Accounting Policy" BP 3.0 has settings related to accounting for direct and indirect costs in the program. Of course, it is more logical to set up the Accounting policy first, and only then to reflect the costs. But in this article, I decided to first show by example how to keep records of direct and indirect costs, so that you have the opportunity to more freely navigate these concepts by the time you consider the settings of the "Accounting Policy".

Let's start with a bookmark "Expenses". First, this tab must be checked. "Output" since we are talking about production. Secondly, you need to pay attention to the window that opens when you click the button. "Indirect costs". In this window, you should select the method for closing Indirect costs (in our example, these are costs on account 26). I note right away that this setting is related to closing indirect expense accounts in accounting. There is a separate setting for indirect expenses in tax accounting, which we will talk about a little later. So, there are two options here:

• Into cost of sales (direct costing)- in this case, indirect costs will be debited from account 26 to the Debit of account 90.08.1 “Administrative expenses for activities with the main taxation system”;
• - in this case, account 26 is closed to the direct costs account on January 20, and then the 20th account will be closed to account 40 “Output of products (works, services)”;

The first option is quite transparent, so we'd better choose the second one, which is a bit more complicated.

If we chose the option "To the cost of products, works, services", then here it is necessary set a rule, for which the amounts from the accounts of indirect expenses, i.e. in our case, from account 26 (I remind you that the amounts on it are not divided into specific item groups), they will be distributed among the item groups on account 20.01. To do this, click on the link "Methods of allocation of indirect costs". The options here are quite varied. I will establish the most easy-to-understand distribution option, where “Payment” is used as the distribution base. What this means, I will explain a little lower on the specific numbers of our example.

Setting up accounting for direct and indirect costs in NU

Accordingly, the items of expenditure that not included in this list are considered indirect. They are written off in NU to account 90.08.1 “Administrative expenses for activities with the main taxation system”.

Separately, I note that in the Tax Accounting of the program, the attribution of one or another expense to direct or indirect costs depends solely on the register "Methods for Determining the Direct Costs of Production at NU". I would also like to draw your attention to the fact that the register is initially filled. It is necessary, if necessary, to make changes taking into account your specifics. As part of our example, we will leave exactly the original version of filling in the register.

Monthly closing routine operation “Closing accounts 20, 23, 25, 26”: accounting

Now we come to the key issue of this article, for the sake of which everything was started "Closing accounts 20, 23, 25, 26". Closing is carried out as part of the sequential execution of scheduled operations at the end of the month. Let's close and analyze the postings.

Let's first discuss account 26. Let me remind you that in accounting we have established that indirect costs, i.e. account 26 is closed to account 20.01 (choose the option " In the cost of products, works, services"). At the same time, it was established that the basis of distribution between the nomenclature groups of the 20th account will be “Payment”. Let's see how account 26 closed with the cost item "Payment".

With red lines, I combined the general subcounts (“Division” and “Cost Items”) at accounts 26 and 20.01 for clarity. Account 26 does not have a subcontact “Nomenclature group”, therefore, the entire amount under the cost item “Payment” in the “Main division” subdivision was distributed to account 20.01 between the two item groups “Tables” and “Chairs / armchairs”. The following distribution proportion was formed:

"Tables" / "Chairs" = 21,759.04 / 21,240.96 = 1.02439…

This proportion is determined based on our setup, in which we have set the distribution base to be "Payment". Let's generate a SALT on account 20.01, on the cost item "Payment" and see what the amount was for the item group "Tables" and for the group "Chairs of chairs":

It can be seen from the report that the “Payment” for the nomenclature “Tables” is 42,000, and for the nomenclature “Chairs of an armchair” 41,000. This ratio actually makes up the coefficient 1.02439 ... = 42,000 / 41,000. Using this coefficient, the program distributes expenses from account 26 by item groups on account 20.01.

Now, as regards account 20.01. In our example, it is closed to account 40 "Output of products (works, services)" for the corresponding Item groups.

Monthly closing routine operation “Closing accounts 20, 23, 25, 26”: tax accounting

And now let's pay attention to how the closing of accounts in tax accounting took place. Let's analyze the closing of the 26th account. Costs under the cost item “Payment” of account 26 were completely closed on account 20.01, the same cost item (!IN TAX ACCOUNTING!). Here are the cost items Insurance premiums” and “Contributions to the FSS from the National Assembly and PZ” 26 accounts are closed to account 90.08.01 “Administrative expenses for activities with the main taxation system”. This is due to the fact that in accounting policy in register "Methods for determining direct costs" these cost items were not indicated, and therefore the program at NU considers such expenses indirect and closes them on account 90.08.01.

Account 20.01 in the Tax Account is completely closed to account 40.

That's all for today.

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26 account is needed to reflect general business expenses, including management and administrative expenses. The article contains numerical examples with transactions, as well as free reference books and useful links.

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Account 26 in accounting: what is important to know

General business expenses reflected on account 26 of accounting are the costs of the company's activities that are not directly related to the needs production process, with the performance of works or services or the sale and purchase of goods.

Such expenses include, for example, the following payments to individuals:

1. Employee salary:

the head of the organization and his deputies;

chief accountant and accounting staff;

manager and staff of the personnel department;

technical staff.

1. Mandatory insurance premiums accrued on remuneration to the specified persons.
2. Remuneration to persons involved in the management of the firm:

on the board of directors,

as CEO,

in the audit committee.

Read more about the correspondence of account 26 for such transactions in table 1.

Table 1. Correspondence on account 26 for payments to individuals

Account 26 also reflects the costs associated with the operation of the company's assets, including:

1. The cost of repairing fixed assets for management purposes.
2. Rent for use:

• office space;
• vehicles.

1. The cost of acquiring and updating computer programs.
2. The cost of household equipment used:

• for cleaning rooms,
• for employee hygiene
• for other similar purposes.

Read more about the correspondence of 26 accounts for such transactions in Table 2.

Table 2. Correspondence on the 26th account for the operation of assets

Account 26 in accounting includes the accrued depreciation for those involved for management purposes:

fixed assets;

intangible assets.

More about this in table 3.

Table 3 Correspondence on account 26 for depreciation

In addition, account 26 in accounting is intended to reflect the cost of various services related to the conduct of the company as a whole. For example, it reflects the cost of the following third-party services:

information;

consulting;

legal;

accounting;

notarial;

postal;

communication services, etc.

Read more about the correspondence of account 26 for such transactions in table 4.

Table 4 Correspondence on account 26 on the cost of services

The amounts reflected on account 26 also include security costs, including:

for the installation of fire fighting equipment;

for the protection of buildings and premises;

for the installation and operation of alarm systems, etc.

Read more about this in Table 5.

Table 5 Account 26 general security costs

Also, general expenses include expenses for the purchase of property in order to preserve the health of employees:

drinking water for coolers;

drugs for medical kits.

Table 6 Account 26 General business expenses for health care

Active balance account 26 general business expenses is closed at the end of each reporting period.

Distribution of general expenses

At the end of each reporting period (most often at the end of the month), account 26 in accounting is closed, and the costs reflected on it are debited to the accounts:

20 "Main production";

23 "Auxiliary production";

29 "Service industries and farms";

90 "Sales".

Which amounts to write off in the corresponding correspondence is determined by distributing general business costs.

The distribution is carried out in proportion to the indicator established in the accounting policy.

For example, you can distribute general business costs between the main, auxiliary and service industries in proportion to one of the following indicators:

workers' wages;

duration of equipment operation in machine hours;

area of ​​industrial premises;

the amount of material costs;

volume of output in physical terms.

Read more about the write-off of general business expenses in Table 7.

Table 7 Write-off of expenses from account 26 general business expenses

Example 1

In accordance with accounting policy"Symbol" general business expenses are distributed in proportion to the accrued wages of workers.

In July, the printing house Simvol LLC completed two orders for printing periodicals, for which workers were paid a total of 200,000 rubles, including:

by order No. 1 - 120,000 rubles.

by order No. 2 - 80,000 rubles.

In July, the general business expenses of "Symbol" amounted to 300,000 rubles. As a result of their distribution, the following amounts are included in the cost of order fulfillment:

In addition, at the end of each reporting period, most often at the end of the month, general business expenses can be written off in full to the cost of sales by posting in correspondence with the debit of account 90, subaccount 90-2.

When writing off costs to accounts 26 completely to account 90-2, a “reduced” cost of goods, services or work is formed in accounting.

Examples of correspondence on account 26 general business expenses

Recalling the condition of example 1, we will show on numbers with postings how the amounts on account 26 are formed in accounting and, after distribution, are written off to the accounts of production costs. The first example shows the accrual of general business costs.

Example 2

In July, the printing house of Simvol LLC incurred the following general business expenses:

salary of the general director - 161,300 rubles.

contributions accrued on it - 48,715 rubles.

the salary of the chief accountant - 69,115 rubles.

contributions accrued on it - 20,870 rubles.

The total salary is 230,415 rubles. (161,300 rubles + 69,115 rubles), total amount assessed contributions- 69 585 rubles. (48,715 rubles + 20,870 rubles). The total general business expenses in July are 300,000 rubles.

After the distribution described in example 1, general business costs are written off to the cost of each of the two orders.

Example 3

According to the condition of example 1, general business expenses in July in the total amount of 300,000 rubles. distributed between orders as follows:

by order No. 1 - 180,000 rubles.

by order No. 2 - 120,000 rubles.

The accountant of "Symbol" made the following entries:

• Learn all about using account 25 in accounting >>
• Read more about using account 20 in accounting >>
• Learn how to keep records properly

Closing account 26 "General business expenses" when applying the simplified taxation system has a number of features. The methodologists of the company "1C" tell what is the methodology for closing this account in the configuration "Simplified taxation system" (rev. 1.3), and what you should pay attention to.

When writing off general business expenses in the "Simplified taxation system" configuration (version 1.3), the "direct costing" method is used. The amount of expenses is referred from the credit of account 26 "General business expenses" to the debit of one of the sub-accounts of account 90 "Incomes and expenses".

The sub-account for writing off overhead costs is determined by the accounting policy of the organization. When closing account 26 "General business expenses", the amount of general business expenses of the current month is determined as the difference between the debit and credit turnover of the account.

If at the beginning of the month there was a balance of general business expenses, it will not be taken into account when closing the account, so it is important not to allow carry-over balances of general business expenses.

When account 26 "General production expenses" is closed, the expenses are distributed by type of activity. As the distribution base, proceeds by type of activity are used:

• Production
• Provision of services, performance of work
• Provision of services, performance of work (UTII)

The account may not be closed if there is no distribution base, in which case the account must be closed manually. The procedure and direction for manually closing account 26 "General production costs" is determined by the accountant, depending on the characteristics of the economic activity of a particular enterprise.

The following must also be taken into account. Keeping records for the purposes of formation financial statements is determined by the constant "Start date of accounting for the purposes of generating financial statements" (if the value of the constant is set at the beginning of the current year or earlier, then accounting for the purposes of generating financial statements is maintained).

The setting of the constant is carried out either through special processing (menu "Tools - General configuration settings", tab "General"), or directly in the list of constants ("Operations - Constants"). The object of taxation is determined by the accounting policy of the organization and is set by the constant of the same name. The setting of the constant is carried out either through special processing (menu "Tools - Information about the organization", tab " Application of the simplified tax system"), or directly in the list of constants ("Operations - Constants" menu).

The nature of the activity is the requisite of the directory activities. The nature of the activity is set in the directory "Types of activity" (menu "Reference books - Types of activity").

Example

LLC "Pandora" is engaged in the production of building materials and at the same time provides household services to the population. Accounting is maintained for the purposes of preparing financial statements.
Sales revenue for May 2004:
- proceeds from the sale of finished products 250,000 rubles. (the nature of the activity is "Production");
- proceeds from the sale of related products 150,000 rubles. (the nature of the activity "Trade");
- proceeds from the provision of personal services to the population 50,000 rubles. (the nature of the activity is "Provision of services, performance of work").

Recall that account 26 is intended to reflect the general business expenses of organizations engaged in production activities, performance of work or provision of services. If the organization carries out trading activities, then its general business expenses are reflected on account 44. Thus, the sales revenue for May 2004 amounted to 450,000 rubles, and the distribution base for general business expenses was 300,000 rubles. General business expenses amounted to 63,200 rubles. See the table for the distribution of costs.