The procedure for closing 26 accounts in accounting. accounting


Scope of application

Every day, company management is faced with management costs that have nothing to do with production, sales or revenue-generating services. The question arises of how to take them into account correctly. Accounting 26 makes it easy to do this. First, all general business expenses are taken into account in this account, and then written off to the debit of accounts 90 “Sales”, 20 “Main production”, 29 “Service of production and economy” or 08 “Investment in non-current assets”, depending on the direction of the main activity of the enterprise.


Money is leaving

The most active users of account 26 are organizations related to the provision of services: dealers, brokers, forwarders, agents. It can include all expenses and be credited to sales accounting.

Trading companies rarely turn to account 26 in their activities. It is easier for them to assign account 44 “Sales expenses” for their business expenses. They attribute all costs to him.

Organizations engaged in agriculture distribute their general business expenses at the close of the reporting period once a month or quarterly by type of production. The exception is the cost of feed, seeds, raw materials for semi-finished products and materials. At the end of the year they are subject to adjustment to the level of actual costs. Also, if the company’s accounting policy allows this, they can be written off to the debit of account 90 “Sales”.

Construction companies, as well as house-building factories, mechanization departments, factories for the production of building materials 26 use accounting accounts to account for the costs of servicing workers, the costs of organizing work on construction sites, and maintaining administrative and economic personnel. General business expenses at the end of the month are written off to the debit of account 20.4 “Costs of construction and installation work.” Factories and house-building plants distribute them according to the types of services provided and products produced. And the mechanization departments are proportionally divided between the services provided to third parties and the construction and installation work performed.

Note! In budget accounting, the purpose of account 26 will be completely different. There it will be off-balance sheet. Budgetary institutions take into account property transferred for free use in accordance with Order of the Ministry of Finance of the Russian Federation No. 157N dated December 1, 2010.


Construction

What does D26k02 wiring mean – Lawyers

The same entry is made at the time of writing off depreciation, which relates to absolutely damaged or damaged fixed assets or fixed assets for which a shortage was identified. Writing off depreciation to the credit of account 01 allows you to determine the residual value of the object on it.

As for analytical accounting, it is carried out for each object that has a numerical value obtained as a result of the inventory. After the acquisition of fixed assets, depreciation begins to accrue, and therefore, accounting account 02 begins to acquire turnover on the loan.

Attention

The accounting policy states:

  • General business expenses are written off using the direct costing method.

In November 2021, direct expenses amounted to RUB 88,040:

  • 3/p production employees – RUB 20,000.00;
  • Insurance premiums – 6,040.00 rubles;
  • Material costs – RUB 62,000.00.

Indirect costs – RUB 13,020:

  • 3/p administrative personnel – RUB 10,000.00;
  • Insurance premiums – RUB 3,020.00:

Date Account Dr Account Kt Amount, rub.

Important

Closing an account for the cost of sales when providing security services.

General business expenses are written off immediately to the cost of security services.

In November 2021, general business expenses amounted to RUB 23,020.

  • 3/p personnel – RUB 10,000.00;
  • Insurance premiums – RUB 3,020.00;
  • Premises rental – RUB 10,000.00:

Date Account Dr Account Kt Amount, rub.

Typical transactions for account 02

Write-off of semi-finished products of own production Limit and intake sheet 26 23 Reflection of auxiliary production work as part of expenses Limit and intake sheet 26 29 Reflection of servicing production work as part of expenses Limit and intake sheet Example of reflecting transactions on account 26 Based on the results of January 2021, expenses of Minotaur LLC, operating in the field of mechanical engineering were:

  • direct costs of main production 1,413,000 rubles;
  • direct costs of auxiliary production 254,800 rubles;
  • the total amount of production costs is 1,667,800 rubles;
  • general expenses RUB 342,600.

To determine the amount of general business expenses that fall on the main and auxiliary production, the accountant of Minotaur LLC made the following calculations:

  • general operating expenses for main production RUB 290,259.

Accounting 26 for dummies: examples and postings

Add to favoritesSend by email Dt 26 Kt 26 - does such a posting exist in accounting? Account 26 reflects general business and administrative expenses incurred by the company in the current month.

How to choose the right corresponding accounts for it? How to distribute costs among items so that the inspectors do not have any comments? You will get answers to these and other questions by reading this article.

Wiring dt 26 and kt 26, 70 (nuances)

In the section Accounting, Audit, Taxes to the question Need the meaning of accounting entries, who knows? the best answer given by the author Anastasia is that I don’t remember exactly the names of all the accounts, the general meaning: debit - where the specified funds go (for example D51 - money arrived in the current account) credit - the source of income (for example K01 - fixed assets sold) then posting D51K01 - money from the sale of fixed assets were transferred to the current account. D70K50 - salaries were issued to employees from the cash register. And so on. All that remains is to find the decryption of the accounts.

Account 26 “general business expenses” (active account)

Write-off by posting: Dt 90 “Sales” Kt 26. The use of this method is advisable in organizations that sell a large range of products, as it simplifies the process of distributing equipment and chemical supplies.

The selected option must be specified in the company's accounting policy.

You can learn about the rules for drawing up accounting policies from the article “How to draw up an organization’s accounting policies (2015)?” Results Account 26 accumulates administrative costs of the enterprise that are not directly related to the production process. OCR is reflected according to Dt 26 (Account CT 26 is closed with cost or sales accounts).

Account 02 depreciation of fixed assets

  • maintenance and maintenance of facilities not directly involved in the production process (non-production buildings, equipment, inventory, transport of management personnel);
  • payment for consulting, information, audit and other services.

It should be noted that general business expenses include costs not only for repair and maintenance of fixed assets for non-production purposes, but also depreciation of fixed assets involved in the process of production management.

The procedure for accounting for general business expenses To reflect generalized information about the expenses incurred by the organization in connection with production management processes, account 26 is used.

Amounts of expenses are collected according to Dt 26, write-off and reduction of non-production costs are reflected according to Dt 26.

Account characteristics

What activities can be classified as general business expenses:

  • cash payments to employees of the administrative and economic apparatus who do not bring direct income to the company: directorate, accounting department, secretariat. Account 26 reflects wages, bonuses, vacation pay and other incentives paid by the company;
  • insurance premiums paid by the company from the earnings of employees of the administrative and economic apparatus, subject to payment to the budget of the Russian Federation;
  • depreciation of intangible assets and fixed assets acquired for the needs of the administrative and economic apparatus;
  • rent, except for profit-generating premises: production workshops, retail premises, etc.;
  • costs of repairing operating systems not related to production activities;
  • expenses associated with the provision of consulting and information services;
  • costs of materials that will be used for management needs;
  • entertainment expenses;
  • staff development;
  • security of premises;
  • recruitment;
  • subscription to periodicals;
  • software;
  • telecommunications, communications, internet;
  • business trips of administrative and economic staff.

To account for general business costs, enterprises use a full or partial journal-order form. They reflect information on payroll, consumption of materials, the total amount of wear and tear on the operating system, enter transcript sheets containing various financial expenses, etc.

Note! Payment for services rendered for the maintenance of general business personnel is all 26 accounts.


Education

Postings to account “26”

By debit

DebitCreditContentDocument
2602.01Accrual of depreciation on an object of fixed assets for general economic purposes, which is accounted for on account 01Regular operation
2602.02Accrual of depreciation on an object of fixed assets for general economic purposes, which is accounted for on account 03Regular operation
2604.01Calculation of depreciation on an intangible asset for general economic purposes. Depreciation is calculated by paying off the original cost of an intangible asset Regular operation
2605Accrual of depreciation on an intangible asset for general economic purposesRegular operation
2610.01Adjustment of the cost of raw materials and materials written off as general business expensesRegular operation
2610.01Write-off of the cost of raw materials and supplies to general business expensesRequest-invoice
2610.02Write-off of the cost of purchased semi-finished products, components, structures and parts for general business expensesRequest-invoice
2610.02Adjustment of the cost of purchased semi-finished products, components, structures and parts written off as general business expensesRegular operation
2610.03Adjustment of the cost of fuel written off as general business expensesRegular operation
2610.03Write-off of fuel costs for general business expensesRequest-invoice
2610.04Write-off of the cost of packaging and packaging materials for general business expenses in organizations engaged in production activities or provision of servicesRequest-invoice
2610.04Adjustment of the cost of packaging and packaging materials written off as general business expenses in organizations engaged in production activities or provision of servicesRegular operation
2610.05Adjustment of the cost of spare parts written off as general business expensesRegular operation
2610.05Write-off of the cost of spare parts to general business expensesRequest-invoice
2610.06Adjustment of the cost of other materials written off as general business expensesRegular operation
2610.06Write-off of the cost of other materials to general business expensesRequest-invoice
2610.08Writing off the cost of building materials as general business expensesRequest-invoice
2610.08Adjustment of the cost of construction materials written off as general business expensesRegular operation
2610.09Including the cost of inventory and household supplies in general business expenses upon commissioningTransfer of materials into operation
2610.11.1Write-off of the cost of special clothing as general business expenses during their useful lifeRegular operation
2610.11.1Write-off of the cost of special clothing from use to general business expensesDisposal of materials from service
2610.11.2Write-off of the cost of special equipment from operation to general business expensesDisposal of materials from service
2610.11.2Write-off of the cost of special equipment to general business expenses during the useful lifeRegular operation
2619.03Write-off of the amount of non-refundable VAT on material resources written off as general business expenses, subject to VAT exemptionVAT write-off
2619.04Inclusion of VAT on acquired material assets in general business expenses for which material assets were previously written offVAT distribution
2620.01Write-off as general business expenses of services provided by its own production unitShift production report
2621Write-off of semi-finished products of own production to general business expensesShift production report
2623Inclusion in general business expenses of services provided by the auxiliary production unitShift production report
2641.01Writing off the cost of goods as general business expensesRequest-invoice
2641.04Writing off the cost of purchased items as general business expensesRequest-invoice
2641.04Writing off the cost of purchased items as general business expensesRequest-invoice
2643Write-off of the cost of finished products to general business expensesRequest-invoice
2660.01Inclusion of services from third parties in general business expenses. Reflection of debt to the supplier for services rendered under the contract in rubles. Receipts (acts, invoices)
2660.21Inclusion of services from third parties in general business expenses. Reflection of debt to the supplier for services rendered under the contract in foreign currency Receipts (acts, invoices)
2660.31Inclusion of services from third parties in general business expenses. Reflection of debt to the supplier for services rendered under the contract in monetary units. Receipts (acts, invoices)
2668.06Inclusion of land tax in general business expensesRegular operation
2668.07Inclusion of transport tax in general business expensesRegular operation
2668.08Inclusion of property tax in general business expensesRegular operation
2669.01Write-off for general business expenses the amount of insurance premiums in the part transferred to the Social Insurance FundPayroll
2669.02.1Write-off of the insurance portion of the labor pension for general business expensesPayroll
2669.02.2Write-off of the funded part of the labor pension for general business expensesPayroll
2669.02.3Write-off for general business expenses the amount of contributions for additional payments to the pensions of flight crew membersPayroll
2669.03.1Write-off for general business expenses the amount of insurance premiums in the part transferred to the federal compulsory medical insurance fundPayroll
2669.03.2Write-off for general business expenses the amount of insurance premiums in the part transferred to the territorial compulsory medical insurance fundPayroll
2669.04Write-off of the UST amount for general business expenses in the part transferred to the Federal budgetPayroll
2669.05.1Write-off for general business expenses the amount of voluntary contributions to the funded part of the labor pension at the expense of the employerPayroll
2669.11Write-off of compulsory social insurance against industrial accidents and occupational diseases as general business expensesPayroll
2669.12Write-off for general business expenses of expenses for voluntary contributions to the Social Insurance Fund for employee insurance in case of temporary disabilityPayroll
2669.13.1Write-off of expenses using Social Insurance Fund funds for general business expenses for policyholders paying UTIIPayroll
2669.13.2Write-off of expenses from the Social Insurance Fund for general business expenses for policyholders using the simplified tax systemPayroll
2670Calculation of wages for employees employed in general business unitsPayroll
2671.01Write-off for general business expenses the amount of expenses incurred by the accountable person in rubles.Advance report
2671.21Writing off as general business expenses the amount of expenses incurred by an accountable person in foreign currencyAdvance report
2671.21Writing off as general production expenses the amount of expenses incurred by an accountable person in foreign currencyAdvance report
2673.03Writing off to general business expenses the amount of accrued compensation to workers for the use of a personal car to perform transport workOperation
2676.01.1Write-off of payments for property and personal insurance to general business expenses in rubles.Receipts (acts, invoices)
2676.01.2Inclusion of payments for voluntary insurance of employees into general business expensesReceipts (acts, invoices)
2676.02Write-off for general business expenses the amount of claims not satisfied by arbitration or court (against electricity, water supply organizations, etc.) in rubles.Receipts (acts, invoices)
2676.05Inclusion in general business expenses of the services of other suppliers and contractors under the contract in rubles.Receipts (acts, invoices)
2676.21Write-off of payments for property and personal insurance in foreign currency to general business expensesReceipts (acts, invoices)
2676.22Write-off for general business expenses the amount of claims not satisfied by arbitration or court (against electricity, water supply organizations, etc.) in foreign currencyReceipts (acts, invoices)
2676.25Inclusion in general business expenses of the services of other suppliers and contractors under the contract in foreign currencyReceipts (acts, invoices)
2676.32Write-off for general business expenses the amount of claims not satisfied by arbitration or court (against electricity, water supply organizations, etc.) in c.u.Receipts (acts, invoices)
2676.35Inclusion in general business expenses of the services of other suppliers and contractors under the contract in c.u.Receipts (acts, invoices)
2694Inclusion in general business expenses of the amount of identified shortages within the limits of natural loss normsOperation
2696.01.1Attribution to general business expenses of the recognized estimated liability for upcoming vacations (expenses for creating a vacation reserve)Accrual of estimated liabilities for vacations
2696.01.2Attribution to general business expenses of the recognized estimated liability for upcoming vacations in the part transferred to the Social Insurance Fund, Compulsory Medical Insurance Fund and Pension Fund of the Russian Federation (expenses for the formation of the vacation reserve)Accrual of estimated liabilities for vacations
2696.09Attribution to general business expenses of a recognized estimated liability (expenses for the formation of a reserve)Operation
2697.01Inclusion of a portion of deferred labor costs into general business expensesRegular operation
2697.21Inclusion of part of deferred expenses into general business expensesRegular operation

By loan

DebitCreditContentDocument
20.0126Inclusion of the amount of general business expenses into the costs of the main production. According to the accounting policy, the organization does not use the direct costing method Regular operation
2326Including the amount of general business expenses in the costs of auxiliary production. According to the accounting policy, the organization does not use the direct costing method Regular operation
90.02.226Write-off of the share of general business expenses to the cost of products sold for the reporting period. According to the accounting policy, the organization uses the direct costing method Regular operation

Closing

To determine active or passive account 26, you need to pay attention to how costs are reflected on it. They are distributed as a debit and written off as a credit to the cost accounts for the main production. Thus, account 26 in the accounting department is active. It closes monthly. All balances are transferred to the cost of production. The balance at the end of the period should be zero.

There are two ways to form costs:

  • At actual cost (full).
  • Direct costing or at reduced cost.

An enterprise can use only one method in its activities, which must be fixed in its accounting policies. It will not be possible to change it. Closing the account 26 will depend on the chosen method.

If the organization uses the formation method at actual cost, then in this case general business expenses will be closed to account 20 “Main production”. If the company has service or auxiliary workshops that provide services to third parties, then the costs must be divided between accounts 23 “Auxiliary production” and 29 “Service production and facilities”. The procedure for writing off and distributing general business cost bases must also be reflected in the accounting policy. The accounting entry in this case will look like this:

Dt20 (23, 29) - Kt26

How to close the 26th account if the company has chosen the direct costing method. Everything is very simple. General business expenses when working at a reduced cost will be taken into account in account 90.2 “Cost of sales”. Wiring sample:

Dt90.2 - Kt26

In accounting, problems sometimes arise with writing off general business expenses. Why is account 26 not closed? Most likely he has an opening balance, which he shouldn't have. There are several reasons that, by eliminating them, can solve this impossible question:

  1. First of all, you need to check the accounting policy settings in the accounting program. It should indicate the method of cost formation at the enterprise, as well as information on how general business costs are distributed.
  2. The second possible reason may be incorrect analytical accounting for general business expenses. You should check the correctness of the distribution of costs by type of item, as well as by division of the company. Most likely, an error will be discovered in the details of the operations performed.


The accountant closes the month
. What to do if there was no revenue during the reporting month. There is also a way out. You need to create a sale for 1 kopeck and send it to a fake counterparty. After this, you can close general business expenses from account 26 to account 20 “Main production”. After this, all that remains is to manually reverse the extra penny at the end of the year.

An example of how to close account 26 manually by posting:

Dt26 - Kt02 - depreciation on fixed assets has been accrued.

Dt26 - Kt10 - inventories are written off.

Dt26 - Kt70 - wages accrued to the administrative and economic apparatus.

Dt26 - Kt68 (69) - insurance payments have been calculated.

Dt20 (21, 29, 90) - Kt26 - costs have been written off.

Important! If general business expenses are taken into account in tax accounting as indirect, then temporary differences invariably arise.
They must also be written off by postings.

How the 26th account is closed at the end of the month

Reasonable closure of account 26 at the end of the month is carried out according to the method approved in the accounting policy of the enterprise. There are two ways to form the cost of products:

  • Full - this option implies a detailed write-off of expenses for main, servicing or auxiliary production through expense accounts: 20, 29 or 23. Accordingly, closing account 26 - postings D 20 (29, 23) K 26.
  • Reduced - with this option, the total amount of incurred expenses is written off directly to the account. 90 posting D 90 K 26, cost accounts are not used.

The first method is optimal for large organizations, while the second is more convenient for small enterprises. If not one type of product is produced, but several, for proper distribution, you can take the value of revenue or volume of product output, data on material costs, payroll, etc. as the base indicator.

How does account 26 correspond with other accounts?

It corresponds with other accounts in the chart of accounts, both in debit and credit. Basic debit entries:


Dt26


Dt26

Correspondence with loan accounting accounts:


Kt26

Postings

Which entries are most often used in accounting when writing off general business expenses:

  • Calculation of depreciation of fixed assets for administrative and economic needs - Dt26 - Kt02.
  • Costs associated with OS repairs by the organization itself or with the involvement of third-party specialists - Dt26 - Kt10 (60, 76).
  • Depreciation was accrued for intangible assets (intangible assets) for administrative and economic needs - Dt26 - Kt05.
  • The costs of renting premises that are not commercial or industrial are reflected - Dt26 - Kt76 (60).
  • Costs for audit, information, consulting services - Dt26 - Kt76 (60).
  • Expenses for training employees of the administrative and economic apparatus - Dt26 - Kt76 (60).
  • Taxes written off - Dt26 - Kt68.
  • Salary of administrative and economic personnel - Dt26 - Kt70.
  • Insurance premiums - Dt26 - Kt69.
  • Conducting official receptions, business meetings and negotiations, transport support - Dt26 - Kt71 (60, 76).

As can be seen from the example entries, all general business expenses are reflected on Dt26, and according to Kt26 they are written off to cost and sales.


A business meeting

Wiring Dt 26 and Kt 26, 70 (nuances)

Dt 26 Kt 26 - does such posting exist in accounting?
Account 26 reflects general business and administrative expenses incurred by the company in the current month. How to choose the right corresponding accounts for it? How to distribute costs among items so that the inspectors do not have any comments? You will get answers to these and other questions by reading this article.

Possible correspondence of account 26

Accounting for general business expenses (OHR)

Closing account 26

Results

Possible correspondence of account 26

According to the Chart of Accounts (order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), the following correspondence with account 26 is possible:

DtCTWiring Description
2602Accrued depreciation of fixed assets
04Intangible assets written off
05Depreciation of intangible assets accrued
10Materials written off for administrative needs
16Differences and deviations in the cost of inventory items are written off
19VAT is reflected on the services of third-party organizations and suppliers
21Semi-finished products produced by the company were written off
23Costs written off from auxiliary production
29Costs servicing production were written off
43Finished products written off for administration needs
60Settlements with counterparties-suppliers are reflected
68Taxes accrued (for example, on management property)
69Insurance premiums accrued on the salary of the management staff
70Administrative staff wages accrued
71Accountable amounts written off
76Settlements with other counterparties are reflected
79Settlements with branches that are on a separate balance sheet are reflected
94Losses from damage to inventory items are reflected
96Reserves for future expenses are taken into account
97Expenses of the following periods are written off
0826Costs of non-current assets (for example, for the maintenance of the developer’s management staff) have been taken into account.
10Materials returned from general economic circulation are accepted for accounting
20AUP costs are included in the cost of production
23Administrative expenses are included in auxiliary production
28Deficiencies from defective goods and materials are reflected
29Administrative expenses are reflected as part of costs servicing production
76Compensatory reimbursements for management expenses from various debtors/creditors are reflected
79Settlements with company branches are reflected
86General business expenses are taken into account in target financing
90Administrative expenses are written off to cost of goods sold
97Expenses are included in deferred costs
99Expenses written off as part of the company's losses

In this case, the leash Dt 26 Kt 26 is not provided for in the Chart of Accounts.

Accounting for general business expenses (OHR)

Expenses are an integral part of any company's activities. Since when calculating income tax, OHRs reduce the taxable base (Article 264 of the Tax Code of the Russian Federation), tax authorities check the validity of these costs with special care.

With the algorithm for accounting for expenses provided for in Art. 264 of the Tax Code of the Russian Federation, can be found in the article “Art. 264 Tax Code of the Russian Federation (2015): questions and answers.”

The organization's expenses must be documented and justified from an economic point of view (Article 252 of the Tax Code of the Russian Federation). And erroneous attribution of costs to items can lead to distortion of accounting and tax reporting indicators, which may result in the accrual of tax sanctions (Article 120 and paragraph 1 of Article 122 of the Tax Code of the Russian Federation).

Accounting for administrative and general expenses that are not directly related to the production process is carried out in the context of cost items:

  • Calculation of depreciation of fixed assets for economic or administrative purposes: Dt 26 Kt 02.
  • Expenses aimed at repairing fixed assets (fixed assets). OS repairs can be carried out by the company itself (in-house method) or with the help of specialists from a third-party organization (contract method). The postings in this case will be as follows: Dt 26 Kt 10 (60, 76).
  • Depreciation on intangible assets (intangible assets) intended for administrative use: Dt 26 Kt 05.
  • Costs for renting an office and premises for business needs: Dt 26 Kt 76 (60).
  • Expenses for payment of services (information, audit, consulting): Dt 26 Kt 76 (60).
  • Expenses for training of administrative personnel: Dt 26 Kt 76 (60).
  • Taxes: Dt 26 Kt 68.
  • Remuneration and insurance contributions of administrative personnel: director, his deputies, accounting department, lawyers, programmers and other employees related to enterprise management. Salaries calculated for administrative personnel are reflected as follows: Dt 26 Kt 70 , insurance premiums: Dt 26 Kt 69.
  • Entertainment expenses (holding business meetings, organizing official receptions, transportation, etc.): Dt 26 Kt 71 (60.76).

For more information about entertainment expenses and their documentation, read the article “Documentary confirmation of entertainment expenses.”

  • Other similar administrative expenses.

The above costs are collected in Dt 26 ( Dt 26 reflects their write-off to cost or sales accounts). The procedure for closing account 26 will be discussed in more detail below.

Closing account 26

Account 26 is a collection account and cannot have a balance. At the end of each month, its ending balance must be written off. There are 2 options available here:

1. Write-off to the cost of production: Dt 20 (23, 29) Kt 26.

In this case, general business expenses are written off to the cost of production in proportion to:

  • general production cost;
  • volume of products produced;
  • direct costs;
  • wages of production workers, etc.

Example

General business expenses of Demetra LLC for April 2021 amounted to 125,000 rubles. The accounting policy specifies an option for distributing such costs in proportion to direct costs, which amounted to RUB 1,220,000:

  • for concrete M150 - 350,000 rubles;
  • M250 - 400,000 rubles;
  • M350 - 470,000 rub.

The algorithm for distributing general business expenses will be as follows.

DebitCreditAmount, rub.Concrete gradeCalculation
202635 860,66M150350 000 × 125 000 / 1 220 000
40 983,61M250400 000 × 125 000 / 1 220 000
48 155,73M350470 000 × 125 000 / 1 220 000

2. Write-off by posting: Dt 90 “Sales” Kt 26.

The use of this method is advisable in organizations that sell a large range of products, as it simplifies the process of distributing chemicals and chemicals.

The selected option must be specified in the company's accounting policy.

You can learn about the rules for drawing up accounting policies from the article “How to draw up an organization’s accounting policies (2015)?”

Results

Account 26 accumulates administrative costs of the enterprise that are not directly related to the production process. OCR is reflected according to Dt 26 ( Account CT 26 is closed with cost or sales accounts).

Subscribe to our accounting channel Yandex.Zen

Subscribe

Source: https://nalog-nalog.ru/buhgalterskij_uchet/vedenie_buhgalterskogo_ucheta/provodki_dt_26_i_kt_26_70_nyuansy/

Rating
( 1 rating, average 4 out of 5 )
Did you like the article? Share with friends:
For any suggestions regarding the site: [email protected]
Для любых предложений по сайту: [email protected]