Cost distribution using the example of Diana LLC. Distribution of costs using the example of Diana LLC Write-off to cost of sales

In accounting, all general business expenses are collected in account 26 “General business expenses.” These include office maintenance costs, postal and transportation costs, and wages of personnel not involved in the main production process. At the end of the month the account must be closed. The remainder (balance) on account 26 is not permissible, and the Social Insurance Fund authorities are closely monitoring this. There are 2 ways to close an account. Let's consider this issue in more detail.

How to close account 26 at the end of the month?

How to close the 26th account must be prescribed in the organization’s Accounting Policy. When in doubt, this is the first document to turn to. Many accounting aspects are revealed there.

If an organization is engaged in the production of products, works or services, then at the end of month 26 the account is closed through the debit of the account. 90 "Sales" in two ways:

1. Through accounts 20 “Main production”, 23 “Auxiliary production”, 29 “Service of production and economy”, i.e. Dt (Debit) 20, 23, 29 Kt (Credit) 26. In this case, the amount of expenses is divided between accounts in proportion to the costs of paying workers employed in these industries.
2. If an organization keeps records at reduced cost, then general business expenses are written off to the debit of the account. 90/2 “Cost of sales”, i.e. Dt 90/2 Kt 26.

In other cases, account 26 is closed immediately by debiting the account. 90, i.e. Dt 90 Kt 26.

Sometimes a situation arises when the amount of expenses exceeds the sales amount, thus generating a loss. In this case, the FSS authorities recommend writing off expenses to the account. 97 “Future expenses”, i.e. Dt 97 Kt 26. Subsequently, this amount will be debited from account 97.

How to close account 26 in 1C?

The situation is slightly different with the 1C program. All expenses on account 26 must be written off using the document “Calculation of production costs” with the obligatory indication “Write-off of general business expenses”. If this does not happen and no errors are generated when conducting the balance sheet, then:

• no revenue;
• The nomenclature is incorrect.

To understand the reason, you need to open a balance sheet (SAS) for this account. If there is a balance for a specific item, then pay attention to the subaccounts. If subaccounts according to the account. 26 and 90 are different, then the program simply does not know how to enter them, since they do not match in item groups. If the problem is the lack of revenue, then you need to transfer expenses from account 26 to account 97. Perhaps an entry was previously made to write off expenses from account 26 manually. Subsequently, this account may not be closed.

With the direct costing accounting system, you can close account 26 using 97 as follows:

1. It is necessary to create a document “Sales of goods and services” for 1 kopeck, and after the end of the month, mark it.
2. The amount of expenses is manually transferred to account 97, and account 26 is closed.
3. In the “Future Expenses” directory itself, create a new element indicating the month when sales are expected. The amount will be debited automatically.
4. If there was no sale, then the balance is again transferred to account 97.

Sometimes an error can be caused by the absence of a checkmark in the settings if the direct costing accounting system is not specified. If the reason has not been identified, then there may be a failure in the 1C program itself. These cases are quite rare and require contacting the technical support of the 1C program developers.

Account 26 “General business expenses” is intended for accounting for administrative expenses. Closing account 26 in 1C 8.2 Accounting occurs automatically, but for this you need to correctly configure the organization’s accounting policy in 1C 8.2. There are several reasons why account 26 in 1C 8.2 Accounting is not closed. In this article, read about the 4 main reasons.

Read in the article:

Account 26 must be closed at the end of each month. Manufacturing organizations use two main methods of closing account 26:

• Direct costing;
• Full distribution of general business expenses.

According to the “Direct Costing” method, at the end of the month, all expenses on account 26 are written off to account 90 “Sales”. In accounting, the closure of account 26 using the Direct Costing method is reflected by the entry:

DEBIT 90 CREDIT 26

The second method involves distributing the balance of account 26 to the expenses of the main production. With this method, production overhead costs are fully included in the cost of the finished product. The closure of account 26 in 1C 8.2 in accounting is reflected by the entry:

DEBIT 20 CREDIT 26
- account 26 was closed in 1C 8.2 accounting

To automatically close account 26 using this method in 1C 8.3, you need to configure a special reference book “Methods for distributing general production and general business expenses.” If account 26 in 1C 8.2 Accounting does not close, then you have configured it incorrectly.

There are 4 main reasons why account 26 in 1C 8.2 in accounting is not closed.

Reason 1. The accounting policy in 1C 8.2 Accounting does not reflect that the organization is engaged in production

If, when setting up accounting policies in 1C 8.2, it is not established that the company is engaged in production, then account 26 will not be closed. So, if account 26 in 1C 8.2 in accounting is not closed, check whether the sign of production activity is established in the accounting policy. To do this, go to the “Enterprise” section (1), and sequentially follow the links “Accounting policies” (2) and “Accounting policies of organizations” (3). The “Organizations Accounting Policies” window will open.

In the “Accounting Policies of Organizations” window, go to the “General Information” tab (4), and see if the checkbox in the “Production of products, performance of work, provision of services” (5) section is checked. If there is no checkmark, then this is the reason why account 26 in 1C 8.2 Accounting is not closed.

Check the box next to “Production of products...” and update the accounting records for the required period. To do this, click on the link “Group transfer of documents” (6), which is located in the “Service” section (7). Check the result, account 26 in 1C 8.2 Accounting should close.

Reason 2. The accounting policy in 1C 8.2 Accounting does not establish methods for allocating expenses to account 26

Check whether the accounting policy establishes methods for distributing general business expenses. To do this, in the 1C 8.2 program, go to the “Production” tab (1) and click on the “Distribution of general production and general business expenses” button (2). In the window that opens, you will see a list of methods if they were previously created.

When creating a method for distributing account 26 in 1C 8.2, you must specify the following parameters:

• "Period". Specify the period from which the method begins to operate;
• "Organization". Select your organization;
• "Cost Account". Enter the score 26;
• "Subdivision". Select the department for which the created method is intended;
• "Cost Item". Select from the list the cost item that needs to be distributed;
• "Distribution base". In accordance with this parameter, general business expenses are distributed to account 20 “Main production”. If you select the “Output volume” parameter from the list, then account 26 will be closed if there was a production release. If you select “Revenue”, the distribution will occur only if there is revenue.

If there is no method in the 1C 8.2 list that suits you, then create a new method by clicking the “Add” button (3).

After setting up the distribution method, update the records and check the closure of account 26. So, if at the end of the month the 26th account in 1C 8.2 is not closed, then one of the reasons is that a method for distributing general business expenses has not been created.

Reason 3. In the cost distribution method in 1C 8.2 Accounting, an inappropriate parameter is set

Another reason why account 26 in 1C 8.2 in accounting is not closed may be the incorrect setting of the distribution method. The most common mistakes:

• there is no new cost item;
• no distribution base.

If in the reporting period you have a new cost item, for example “Internet services”, but it is not in the distribution method, then when you close account 26 in 1C 8.2 an error message will appear: “The distribution method for general business expenses for the cost item “Internet” is not specified services"". It might look like this:

The absence of a new cost item in the distribution method may be the reason why account 26 in 1C 8.2 is not closed when closing the month. To close account 26, create a general expenses distribution method with a new cost item.

If the “Revenue” distribution base is selected in the distribution method, and there were no sales in your organization during the reporting period, then account 26 will also not be closed. To solve the problem, change the distribution base for general business expenses. For example, “Product release”.

Reason 4. Error in the “Division” parameter

Another reason why account 26 in 1C 8.2 is not closed when closing the month is that when accounting for general business expenses, you incorrectly filled out the “Cost Division” field. Check in the document “Receipt of goods and services”, which reflects the entries for account 26, the field “Cost division” (1). If it is empty or filled in incorrectly, correct the error. Then update the entries for the period and check account 26 is closed.

Every month, accountants need to establish what the results of the organization’s activities are (Profit, loss). To do this, in 1C you need to close the month. Also, the correctness of report generation depends on the correctness of his work.

As a result, those accounts that should not have a balance at the end of the month are closed, for example, account 26. Expenses for the current month are transferred to subaccounts 90 and 91.

Processing “Closing the month” in 1C 8.3 allows you to step-by-step automate routine operations that need to be performed at the end of the month. These include calculations for, formation of a book of purchases and sales, calculation of shares of write-off of indirect expenses and much more.

This processing is located in the “Operations” - “Month Closing” menu.

The figure below shows all the operations performed by this processing.

Depending on the taxation system used by the enterprise, accounting policies, etc., only some of these operations will be available to you. Also, the set of operations depends on what period needs to be closed - month, quarter, year.

It is very important to follow the sequence of operations performed when closing the month. Otherwise, mistakes are inevitable. Let's look at step-by-step instructions for closing a month in 1C 8.3.

First of all, before you start closing the month in 1C 8.3, you need to. You can find it by following the hyperlink of the same name in the “Organizations” directory element card.

In this article, we will not consider this functionality in detail. You can read more about setting up your accounting policy in the article.

Processing "Month Closing"

In this example, we will look at an example of closing a month for an organization with a general taxation system. The list of actions performed when closing a month is shown in the figure below. In this case, a book of purchases and sales will be additionally formed, since the second quarter is closing at the same time.

Step 1

This operation is formed by the accountant monthly using the “Payroll” document. You can view transactions by left-clicking on the corresponding line in the “Month Closing” processing.

In our example, the following movements were formed:

The next step is to calculate depreciation and create the corresponding entries.

If the organization makes any payments in foreign currency, the currency will be revalued at the current rate.

Step 2

The next step will be to calculate the share of write-off of indirect costs. In this case, the program makes intermediate calculations to close cost accounts (20, 23, 25, 26, 44).

Step 3

In this step, cost accounts are closed: 20, 23, 25, 26, 44. Be careful when performing these operations. They influence. In our case, the posting is made on account 90.

Step 4

At the end, accounts 90 and 91 are closed, as well as income tax is calculated.

If the year is closing, then in 1C there will also be a balance reformation operation.

Conclusion

It is very important to follow the established sequence of documents and routine operations. Most errors occur when closing accounts. To find the reasons, you need to check whether analytics is installed everywhere and whether the sequence of document processing is followed. In more complex situations, it is necessary to carry out an in-depth analysis of the relevant account cards.

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

Today we will discuss such concepts as direct (reflected in accounts 20, 23) and indirect costs (in accounts 25,26). I'll tell you a little accounting theory. We’ll also talk about where to set up accounting for these indirect and direct costs in 1C BP 3.0, as well as the features of closing indirect costs. All this will be considered using the example of an organization engaged in production activities, so let’s talk a little about production.

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

A little theory

As I already said, production costs can be divided into two large groups: direct and indirect. Essentially this is a classification of costs. by the method of their inclusion in the cost manufactured products. Therefore, this classification, for the most part, is relevant for accounting of industrial organizations. Let's talk in more detail about each of these two groups.

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

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

As I already said, indirect expenses are collected on accounts 25 “General production expenses” and 26 “General expenses”. They cannot be written off immediately as cost, I also wrote about this. In accounting, there are two options for closing such accounts. The first is the write-off of amounts to the main production to account 20. Moreover, since account 20 has three subcontracts (Division, Cost Item and Nomenclature Group), and indirect expense accounts have only two (Division and Cost Item), then when writing off the amount will be distributed between “nomenclature groups” according to certain rules. I’ll write about where and how this is set a little later. Second– writing off indirect expenses to account 90 “Sales” ( direct costing). Read about how to choose a specific option for writing off indirect expenses in 1C BP 3.0 in the article below.

Let me summarize briefly. When closing the month, indirect expenses are written off first, i.e. 25 and 26 accounts (possibly by distributing direct expenses to accounts), and then direct expenses into the cost price of a specific “Nomenclature Group”.

Accounting for direct expenses in 1C ACCOUNTING 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 wages to 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 methods for accounting for wages (section of the main menu “Salary and Personnel” -> “Methods for accounting for wages”).

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, perhaps it will 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 in the production of chairs. And already in the settings of these types of calculations in the field "Method of reflection" indicate the appropriate method. This is how we had to get out of this situation.

As a result, when calculating wages (document "Payroll") expenses for wages and insurance premiums for production workers will be charged to account 20.01 for the corresponding nomenclature groups.

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

Accounting for indirect costs in 1C ACCOUNTING 3.0

It is worth noting that no additional settings are required to reflect salary contributions on account 26. This is due to the fact that the program is by default configured to account for labor costs on account 26. Even the accounting method is set to “Reflect accruals by default.” This can be seen in “Salary Accounting Settings” (section of the main menu “Salaries and Personnel”).

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

Accounting policy ACC 3.0: direct and indirect expenses

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 first set up the Accounting Policy, and only then reflect costs. But in this article, I decided to first show by example how to keep track of direct and indirect expenses, so that you have the opportunity to more freely navigate these concepts by the time you consider the “Accounting Policy” settings.

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

• In cost of sales (direct costing)– in this case, indirect costs will be written off from account 26 to the debit of account 90.08.1 “Administrative expenses for activities with the main taxation system”;
• – in this case, account 26 is closed to the direct costs account 20.01, and then the 20th account will be closed to account 40 “Output of products (works, services)”;

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

If we have chosen the option “In 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 (let me remind you, the amounts on it are not divided into specific item groups) will be distributed between item groups on account 20.01. To do this, click on the link “Methods for allocating 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. I’ll explain what this means below using specific numbers from our example.

Setting up accounting for direct and indirect expenses in NU

Accordingly, expense items that are not indicated in this list, are considered indirect. In NU they are written off 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 direct production costs in NU.” I would also like to draw your attention to the fact that the register is initially full. It is necessary, if necessary, to make changes taking into account your specifics. For our example, we will leave exactly the original option for filling out the register.

Regular operation of closing the month “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 performed as part of the sequential execution of routine operations at the end of the month. Let's close and analyze the transactions.

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 on account 20.01 (selected the option “ In the cost of products, works, services"). At the same time, it was established that the basis of distribution between item groups of account 20 would be “Payment”. Let's see how account 26 with the cost item “Payment” was closed.

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

“Tables” / “Chairs 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 “Payroll”. Let's create SALT for account 20.01, for the cost item “Payment” and see what the amount was for the item group “Tables” and for the group “Chairs and chairs”:

From the report it is clear that “Payment” for the nomenclature “Tables” is 42,000, and for the nomenclature “Chairs and chairs” 41,000. This ratio actually amounts to a coefficient of 1.02439... = 42,000 / 41,000. Using this coefficient, the program distributes expenses from account 26 by item groups of account 20.01.

Now, regarding the account 20.01. In our example, it is closed to account 40 “Output of products (works, services)” for the corresponding Nomenclature groups.

Regular operation of closing the month “Closing accounts 20, 23, 25, 26”: tax accounting

Now let's pay attention to how the closure of tax accounts occurred. Let's look at closing account 26. Costs for the cost item “Payment” of account 26 were completely closed to account 20.01, the same cost item (! IN TAX ACCOUNTING!). But the cost items “Insurance premiums” and “Contributions to the Social Insurance Fund from NS 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 the accounting policy in the register “Methods for determining direct costs” These cost items were not indicated and therefore the program at NU considers such expenses to be indirect and closes them to account 90.08.01.

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

That's all for today.

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Expenses for management needs that are not directly related to the production process are called general business expenses in accounting. To account for them, the Chart of Accounts and the Instructions for its application provide for active account 26 “General business expenses” ().

What expenses are taken into account on account 26

The composition of expenses accounted for in the debit of account 26 depends on the characteristics of the organization’s activities, its industry, and the procedure established in.

So, in particular, the following may be taken into account as part of general business expenses:

• administrative and management expenses;
• expenses for maintaining general business personnel not related to the production process;
• depreciation charges and expenses for repairs of fixed assets for management and general economic purposes;
• rent for general business premises;
• expenses for information, auditing, consulting services.

The above means that account 26 can correspond with a wide variety of accounting accounts (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 26 – Credit of accounts 02 “Depreciation of fixed assets”, 10 “Materials”, 60 “Settlements with suppliers and contractors”, 70 “Settlements with personnel for wages”, 69 “Settlements for social insurance and security”, 71 “Settlements with accountable persons”, etc.

Organizations whose activities are not related to the production process (commission agents, agents, brokers, dealers, etc.) can account for all expenses for conducting such activities in account 26. Other organizations providing services (except for trading organizations) that do not need to keep itemized cost accounting, and also that do not have work in progress, can also use account 26 to account for their current expenses.

Analytical accounting on accounting account 26 is carried out, as a rule, by cost items and places of their occurrence. Advanced analytics for account 26 is determined by the needs of the accounting and cost management system in a particular organization.

Closing account 26

At the end of each month, account 26 is closed and has no balance at the end of the month. Depending on the procedure for accounting for costs, general business expenses are written off as follows (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of accounts 20 “Main production”, 23 “Auxiliary production”, 29 “Service production and facilities” - Credit of account 26

Commission agents, agents, brokers and other organizations that record the costs of their activities on account 26, as well as other organizations that recognize the expenses recorded on account 26 as semi-fixed, attributable directly to the sales account, write off general business expenses expenses are as follows (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit account 90 “Sales”, subaccount “Cost of sales” - Credit account 26