Which account is used to record business expenses?

Trade

Accounting account 91.2 accounts, sometimes 26, are also present in trading. Nevertheless, the main accounting account for costs in trade is account 44 “Sales expenses”. Look at its characteristics.

chart of accounts from the 1C Accounting 7.7 program

chart of accounts from the 1C Accounting 8 program

We see that the account is analytical: there are subaccounts and subcontos. The account is fully active, so the accumulation of expenses will be on the debit side, and the write-off will be on the credit side of the account.

How does 44 count work?

To begin with, let us remember that 44 includes those costs that are incurred in the trading process. If the company is engaged only in trade, then it will have 44 and 91.2 cost accounts in its accounting. The most common expense items for trading companies are the wages of sellers and taxes on them, rent, utility bills and everything else that is associated with the place of trade. They fixed the electrical wiring in the store (they provided us with a service) - this will also go towards the 44th bill. If there is a dedicated accountant responsible for the operation of a retail outlet, then all of his wages and taxes from it will go to account 44.

If the company, in addition to trade, also provides services, or there is production, then the wages of the chief accountant, manager, manager’s driver, rent and electricity in the main office, etc. - all this will go to the 26th count. Did you get the meaning?

Special types of costs. Trading organizations have special types of costs: transportation and commercial selling costs. What's interesting about them? Let's figure it out.

Transport costs When purchasing a product, each company would be happy if the supplier, at the same price that sold us the product, also delivered it to our warehouse. But this doesn't happen. Our company always has additional costs for delivering goods to its warehouse. And the further away the supplier is, the higher the overhead (transport) costs.

First way. Take the shipping amount, calculate the proportion and distribute the shipping amount for each item purchased. Document all this by posting to account 41. In this case, the price of the purchased product in the company’s warehouse and in the reports will be as accurate as possible.

And when this product is sold, the most accurate purchase price will be included in the financial result formula. That part of the goods that remains unsold will also contain part of the transport, don’t you agree? In other words, excess transportation costs will not be included in the financial result formula.

Second way. The purchased goods are accounted for 41, and transportation costs are accounted for 44. Then at the moment of “closing the month” 44 the entire account for 90 will be closed. It turns out that transport vehicles were included in the formula, but all the goods were not sold or were not sold at all. In other words, we have unreasonably increased costs, but this is impossible.

In this case, transport costs on account 44 will go to account 90 only in the part in which the goods were sold, i.e. in proportion to the goods sold. As a result, the transportation costs available to our company, when closing 44 accounts, will not all go to 90, don’t you agree? The amount of transportation costs will remain, i.e. 44 account will not be closed entirely - there will be a balance.

Selling expenses These include costs that contribute to the promotion and sale of goods. The most common are packaging, advertising, and marketing activities.

How to close a 44 account

Closing the account 44 is produced every month. Where account 44 is written off is illustrated by the following accounting entry:

Dt 90.7 Kt 44.

Each organization must establish in its accounting policy the methodology for accounting and writing off costs for the implementation of GWS.

Many experts have a question about why account 44 is not closed. This may be due to the fact that as of the reporting date, incomplete sales of goods were recorded, that is, the amount is partially closed due to the presence of remaining products in the warehouse.

In such situations, in order to write off, it is necessary to distribute transport costs in direct proportion to the volume of products sold. Balance - the value that is the balance of the goods will not be closed, but will be transferred to the beginning of the next reporting period (month).

For those institutions that carry out the production process, transportation and packaging costs are distributed according to the types of products shipped.

If account 44 is not closed during the balance sheet reformation (Dt 44.01 Kt 84.01), then, most likely, the methods for determining direct expenses are not filled out in the accounting system. Balances formed on the account. 44, for the most part relate to direct transport costs and are not reset to zero during the reformation.

When forming the cost of goods sold, trading organizations accumulate most of the costs in account 44, defined as “Sales expenses.” Account analysis helps to understand the composition and structure of costs incurred. In this article, we will look at the existing expenses in the organization, accounting account 44, which reflects sales expenses.

Account 44 in accounting: “selling expenses”

They are used to reflect in more detail expenses for certain cost items; these can be accounting accounts:

• transportation costs;
• salary expenses;
• tax payments and social contributions;
• depreciation charges;
• entertainment and other expenses.

Account 44 in accounting has a different gradation of attributing costs to it depending on the direction of the company's activities. Use of account 44 by trade organizations For a company engaged in the sale of goods, work or provision of services, account 44 is the main method of accounting for sales expenses. Here, commercial costs, as well as product distribution costs, are collected.

The expenses for it amounted to 70,800 rubles. (including VAT - 10,800 rubles). “Aktiv” pays contributions for insurance against industrial accidents and occupational diseases at a rate of 0.2%, and contributions to the Pension Fund, Social Insurance Fund, and Federal Compulsory Medical Insurance Fund at a rate of 30%. The Aktiva accountant made the following entries: DEBIT 44 CREDIT 70—300,000 rubles. — salaries of employees were accrued; DEBIT 44 CREDIT 69—600 rub. (RUB 300,000 x 0.2%) - a premium has been added for insurance against industrial accidents and occupational diseases; DEBIT 44 CREDIT 69—90,000 rub.

Finance and credit / Financial accounting (part 2) / 5.13 Write-off of management expenses to cost of goods sold

According to the instructions for using the Chart of Accounts, management expenses include the following types:

· administrative and managerial;

· expenses for maintaining general business personnel not related to the production process;

· depreciation charges for complete restoration and repair costs of fixed assets for management and general economic purposes;

· rent for general business premises;

· expenses for payment of information, audit and consulting services;

· other expenses similar to their intended purpose.

As previously noted, general business expenses are reflected on account 26 in correspondence with the credit of inventories accounts, settlements with personnel for wages, settlements with other organizations, etc.

The expenses recorded on account 26 are indirect expenses, that is, expenses associated with the production of several types of products. At the time of their occurrence, indirect costs cannot be directly attributed to the cost of a certain type of product (work, service) and therefore must first be collected in a specific account and then distributed between types of product (work, service).

Features of cost accounting in trade organizations

Accounting for transportation costs Costs for delivery services for goods and materials (Inventory) can be accounted for in 2 ways:

1. In the cost of goods with posting Debit 41 Credit 60;
2. The costs are reflected by the entry Debit 44 Credit 60.

The selected accounting option must be recorded in the enterprise's accounting policy. If option 1 is selected, then the amount of costs for delivery of goods and materials is distributed among the entire product range of the delivered batch. It is most convenient to make the calculation in proportion to the cost of each type of inventory. For example, 5 types of goods were received in the amount of 150 thousand rubles. The amount of the check for delivery is 30 thousand.

Accounting entries for business expenses

This method is considered easy to implement because costs are not reassigned based on their functional classification.

The second form of analysis is the cost function or cost of sales method, which classifies costs according to their function as a component of cost of sales or, for example, distribution or administrative costs. When using it, an enterprise must, at a minimum, disclose its cost of sales separately from other expenses. An example of classification based on the cost function method is as follows:

As we can see, it is this form of analysis that is used by Russian companies when reflecting expenses in the income statement. IAS 1 paragraph 103 describes this method as providing users with more relevant information than classifying expenses by nature. However, its use may require arbitrary allocation and significant professional judgment.

O.V. Davydova

Journal expert

"Trade:

Accounting

and taxation"

Business expenses: accounting, analysis, ways to reduce

A trading enterprise purchases already produced goods, spending money only on bringing them to consumers.

IOs occupy a significant place in the trade markup and therefore their reduction is an important factor in reducing it and increasing profits.

Fig.1. Cost structure of a trading enterprise

In a market economy, every entrepreneur is interested in having complete and reliable information about the volume and composition of current expenses. This will help identify reserves for their savings. The search for reserves should be aimed at those costs that are not related to the quality of customer service.

IR must be economically justified, i.e. justified and documented. Chapter 25 of the NKRF allows you to independently maintain records of the EO.

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In accounting, these expenses can be reflected in two ways: • directly on account 41 “Goods” (that is, included in the actual cost of purchased goods); • on account 44 “Sales expenses”. If the company’s accounting policy provides for the inclusion of transportation costs in the cost of goods, then they are reflected in line 2120 “Cost of sales” of the income statement. When accounting for transportation costs on account 44 “Sales expenses”, reflect them on line 2210 “Commercial expenses”. For profit tax purposes, trading organizations have the right to keep records of expenses in the same way as in accounting. The procedure for forming the cost of purchased goods (including the inclusion of delivery costs or attributing the costs of delivery of sold goods to distribution costs) is established by the accounting policy for tax purposes (Article 320 of the Tax Code of the Russian Federation).

A little theory

Today we are considering a topic in which the terms “costs and expenses”, “grouping by costs and expenses”, “classification” are constantly encountered. How to understand where is what? When I looked at books on accounting, each time I caught myself asking myself the question: “In the examples, are these costs or expenses? What is the correct term to use? It seems that the author uses costs and in the next sentence already uses the term costs. Confusion, that's all.

Let us now repeat the meaning of these terms once again, so that later we can clearly perceive what we mean when we say them. Fine?

Costs are the exchange of monetary resources for something else that a business can store and use. For example, a company bought goods and materials. Spent money, but did not lose it, because “money turned into other resources.”

The transfer of materials to production or household needs occurs as follows:

• the cost of these materials is calculated, for example, the average cost.
• Due to posting, materials are reduced by 10th account in the calculated amount and quantity
• and this amount comes to the cost accounts (20, 23, 25, 26, 44)
• until the end of the month, such accumulated amounts can safely be said to be expenses

But when the process of closing the month begins and these costs begin to participate in the calculation of the financial result, then they turn into the concept of expenses, i.e. these are costs taken into account for the financial result to calculate profit, from which “Income Tax” is then taken

Not all desired costs of an enterprise can be classified as expenses. Those. not all costs can be included in the financial result formula for calculating profit. Permission for certain types of expenses is stipulated in the Tax Code (Tax Code of the Russian Federation).

Let's look at cost accounting accounts in the following activities:

What is included in management expenses

The rules for recognition and division of costs are fixed in PBU 10/99. The managerial type of expenses includes funds allocated to pay office staff, pay off obligations on bills for communication services, security alarms, housing and communal services, etc. Administrative expenses include a wide range of costs that are not directly related to the production of products, they are not used in the process of activities in the field of trade or services.

Examples of this type of cost could be:

• paid bills for office supplies;
• conducting seminars and trainings for company employees;
• entertainment expenses;
• depreciation charges for fixed assets used at administrative facilities;
• maintenance and repair of equipment intended for operation by management personnel.

Everything that relates to management costs can be included in the cost of production in two ways:

• write-off as goods manufactured by the enterprise are sold;
• write-off of the full amount of costs incurred, linked to the period of their occurrence.

How are selling expenses different from administrative expenses? The need for the former is determined by the trading activities carried out by the company, the latter are needed to maintain the administrative apparatus of the company. Business expenses may include funds transferred to packaging suppliers, payment for services for packaging products, loading and delivery. Management costs are characterized by predictability, their predicted volume can be approximately calculated, commercial expenses are characterized by dependence on the number of products produced and sold.

Accounting in trade

VAT on expenses for an advertising campaign; DEBIT 68 subaccount “Calculations for VAT” CREDIT 19-5400 rub. — VAT deduction has been made; DEBIT 60 CREDIT 51- 35,400 rub. — paid advertising costs; DEBIT 90-2 CREDIT 44- 226,500 rub. (150,000 + 1500 + 45,000 + 30,000) - business expenses written off. On line 2210 “Business expenses” of the profit and loss statement for the reporting year, the accountant must reflect the amount of 227 thousand rubles. (RUB 226,500). Write-off of expenses Business expenses are written off to cost in different ways.

The way they are written off depends on many factors. In particular, on the procedure for transferring ownership of shipped products. If this happens after the product has been shipped to the buyer, write off commercial expenses directly to the debit of account 90, subaccount 2 “Cost of sales”. PFR, FSS, FFOMS; DEBIT 44 CREDIT 60- 60,000 rub. (70,800 - 10,800) - reflects the costs of conducting an advertising campaign; DEBIT 19 CREDIT 60- 10,800 rub. — VAT on the advertising campaign is taken into account; DEBIT 68 subaccount “Calculations for VAT” CREDIT 19- 10,800 rub. — VAT deduction has been made; DEBIT 90-2 CREDIT 44- 450 600 rub. (300,000 + 600 + 90,000 + 60,000) - business expenses written off. On line 2210 “Business expenses” of the profit and loss statement for the reporting year, the accountant must reflect the amount of 451 thousand rubles. Write-off of expenses All business expenses of the company are written off monthly to account 90, subaccount 2 “Cost of sales”. An exception is provided for transportation costs associated with the purchase of goods.

Production

As you noticed, we are moving forward. The production combines 26 counts, 44 counts and 91.2 counts. In addition, it also has its own main accounting accounts - 20, 23, 25, 26, 28.

91.2 and 44 accounts work the same way as for previous types of activities. But the 20th accounts work in a special way. Let me tell you very briefly now.

Basic accounting accounts in production: 20, 25, 26

About account 26 we can say that it collects the expenses of the entire enterprise, such as management and administration. Those. all expenses that cannot be attributed either to trade (44 account) or to production (20, 23, 25, 28). In other words, account 26 is an accounting of administrative expenses for the entire business.

Account 20 is an account for accounting for the production of products itself, but... 23 and 25 are also accounts involved in the production of products. What is the difference? The point is that account 20 first collects only those costs that can be directly attributed to a specific type of product.

Account 25 collects those costs that cannot be accurately attributed to a specific product being manufactured, but can only be attributed to the workshop. An example is indispensable here.

Let’s take one workshop, one machine, one type of product, no matter how many employees. Let them work in turns, in shifts, as they wish.

What is production (let's simplify) - this is the cost of raw materials, employee salaries, payroll taxes, electricity for the machine, depreciation of the machine, depreciation or rent of the workshop. Under our condition, all costs incurred immediately fall on this one specific type of product.

Let's complicate production, bringing it closer to the real thing. There is still only one workshop, one machine, two types of products, 4 employees. Two people produce products, one is a watchman, one maintains the cleanliness of the premises.

Well, how can we now accurately determine the costs of electricity, depreciation of a machine, depreciation (rent) of a building, wages of a watchman and technical personnel, payroll taxes for a specific type of product manufactured?

Typical accounting entries for settlements with claims

Important: Work in progress") is indicated only if goods were not fully sold during the reporting period. Analytical accounting accounts Many expenses associated with the sale of goods are written off to account 44 in accounting. Subaccounts used for detailed reflection of information:

• 44.1 – opens to collect information on business expenses that are directly related to the process of selling goods or services;
• 44.2 – created to account for the costs of the implementation process, i.e.

e. for the deduction of wages, social benefits, depreciation costs and other expenses;

• 44.3 – takes into account the amounts written off to the cost of sales (when using the partial write-off method).

In addition to analytical accounts of the first level, subaccounts of the second level can be used.

Accounting for sales expenses: highlights

For enterprises not related to wholesale or retail trade, the commercial cost structure is represented by a limited set of expense transactions. Trading companies have a wider list of payments that are reflected in accounting as sales. Selling expenses include:

• expenses of a representative nature;
• management type of costs;
• expenses incurred in connection with the payment of hired personnel;
• payment of bills for the transportation of consignments of goods;
• funds spent on rent and maintenance of operated real estate, household and work equipment;
• costs of storing products intended for further sale to the consumer.

In industrial and agricultural enterprises, sales expenses can be written off, consisting of:

• purchase cost of containers and packaging prices of finished products;
• funds allocated for delivery to points of departure;
• amounts of money allocated for loading products for transportation to customers;
• commission payments and transfers on accounts of intermediary structures;
• funds spent on advertising campaigns and entertainment expenses.

Write-off of selling expenses may be associated with the formation of the actual cost of goods. The cost of expenses incurred should be recorded in account 41 or 44. The choice of the preferred option is recorded in the company's accounting policy. If paid invoices cannot be included in the price of products, then these amounts must be recorded in 41 invoices. It is not allowed to include as business expenses the cost of services received from credit institutions, expenses associated with the issue of securities or payment of legal costs.

What expenses are considered business expenses?

These days, there is no clear definition of the term “business expenses.”
I will give several examples of the definition of this term. For Borisov A.B. commercial expenses are the costs associated with the shipment and sale of goods, and include the cost of packaging purchased externally, when packaging in warehouses, payment for packaging products by third parties, costs of delivering products to the location, etc. The following definition is that commercial expenses include the costs of shipping products to customers (loading and unloading, delivery), costs of containers and packaging materials, advertising, market research, etc. As we can see, the definitions have the same meaning, but they are written in slightly different words. Following this, you can make a list of business expenses to create a complete picture of this term. We reduce all the variety of expense items to the following list: - costs of packaging finished products in warehouses; — costs of transportation and delivery of products; — costs of loading and unloading products into vehicles; — expenses for commissions; — costs of maintaining premises for storing finished products at sales points; — labor costs for salespeople in organizations engaged in production; — marketing expenses; — entertainment expenses; — labor costs in trade organizations; — expenses for renting retail premises and finished product warehouses; — costs of insuring goods and commercial risks; - other similar expenses.

Accounting entries for business expenses

These expenses are included in settlement and payment documents in addition to the cost of the goods. At the same time, the following entries are made: D-t 45

and
K-t 10 (02, 05, 12, 13, 31, 65, 67
, etc.
)
As payment is made, the cost of transportation costs and packaging is debited from account 45 ( D-t 51, 52, 50

and
K-t 45, 46
).

Synthetic active account 43 “Business expenses” is intended to summarize information on expenses associated with the sale of products. The debit of this account includes all expenses for the shipment and sale of products in accordance with the specified nomenclature, and the credit includes the amounts written off in the reporting month for sold products.

Commercial expenses do not have a separate item in the balance sheet, and therefore, when filling it out, the balance on account 43 at the end of the month is added to the balance on account 45.

For commercial expenses reimbursed by buyers in the selling price, the following entries are made in accounting: Dt

43,
Kit
10, 23, 29, 50, 51, 60, 70, 69, 71, 65, 68, 76.

At the end of the month, the amounts of commercial expenses recorded on the debit of account 43 are written off in the following areas: D-t

46
,
48 and
Kt
43.

In enterprises where accounting for sold products (works, services) is calculated as revenue is received in bank accounts, the corresponding share of commercial expenses can be attributed to account 45 “Goods shipped” without accounting entry. When packaging finished products (products) in a warehouse, the share of commercial expenses related to packaged but unshipped products is added to the balance in the warehouse.

The procedure for including commercial expenses in the full cost of certain types of sold products depends on the characteristics of production and the nature of the products produced and is provided for in industry guidelines (instructions). Costs for containers and packaging may be included in the cost of certain types of products for their intended purpose based on the relevant primary documents. In other cases, commercial expenses are distributed between individual types of products in proportion to their weight or volume, and commission fees (deductions), discounts on the price for organized turnover and other sales expenses are proportional to the production cost of products sold.

In some industries, the total amount of commercial expenses is distributed between products in proportion to the planned or actual production cost of products sold or its volume at selling (wholesale) prices. Thus, business expenses act as both direct and indirect.

Commercial expenses are not included in the cost of work and services for capital construction and non-industrial production and farms.

Analytical accounting in the context of the established nomenclature of items is maintained in the statement, both for the reporting month and with an accrual total from the beginning of the year, which provides conditions for the analysis of business expenses and reporting.

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The main measures to reduce costs (costs associated with production) are:

1. Stopping unprofitable production;

2. Introduction of innovative, resource-saving, low-waste (or non-waste) technologies. For example, switching from heating using electricity to heating with gas; replacement of gasoline engines in cars with gas equipment; firing office workers and hiring freelancers; installation of IP telephony; transferring employees from regular computers to laptops (or netbooks); use of energy-saving lamps, etc.

3. Purchasing raw materials and supplies at lower prices and on more favorable terms, as well as optimizing the scheme for their purchase and transportation;

Accounting for costs and expenses in general in accounting

You should also pay attention to the fact that accounting for business expenses of trading and manufacturing companies differs. Trading companies include in selling expenses all types of expenses that relate to the main activity. And manufacturing organizations classify as commercial expenses only those that were used in the process of marketing products. Thus, we can derive the following list of commercial expenses of manufacturing organizations for: - packaging and packaging of products in warehouses; — delivery of products to the place of departure; — commission fees paid to sales and other intermediary organizations; — maintenance of premises for storing products at places of sale and remuneration of salespeople in organizations; — advertising; — entertainment expenses; - other expenses similar in purpose.

Thus, you can understand what the concept of “business expenses” is if you consider these points.

A financial report is not useful if the total figures are divisible by 10 or 5.

Expenses associated with advertising and sales of products are called commercial (non-production) .

Together with production costs, these costs constitute the total cost of production.

They include the following expenses:

1. Costs of organizing sales (marketing operations):

· payment for services of third parties . Payment for the services of third-party marketing organizations, in cases where the staffing table does not provide for the corresponding functional services (study of sales markets, competitiveness of manufactured products, etc.); interest costs on short-term bank loans associated with product sales operations; commission fees and remunerations paid to sales and foreign trade organizations;

· advertising expenses . Costs for the development and publication of advertising products (illustrated price lists, catalogs, brochures, albums, prospectuses, posters, posters, advertising letters, postcards, etc.); for the development and production of sketches, labels, samples of original and branded packaging packages, etc.; for advertising events (ads in print, broadcast on radio and television, posting on the Internet); for illuminated and other outdoor advertising; for the production of stands, dummies, billboards, signs, etc.; for storage and forwarding of advertising materials; for the design of shop windows, exhibitions and sales of sample rooms; for markdowns of goods that have completely or partially lost their original quality when displayed in showcases; for carrying out other promotional events; expenses caused by the participation of the enterprise in exhibitions within the republic, auctions, commodity exchanges, international fairs and exhibitions abroad.

2. Freight forwarding costs:

· costs of containers and packaging of products in finished product warehouses. Other operations ensuring the safety of goods during transportation . Services of auxiliary workshops or areas for the manufacture of containers and packaging, preservation and packaging of products; expenses for remuneration of workers engaged in packaging, preservation and stocking of products in the finished goods warehouse of the sales department; deductions to the budget and extra-budgetary funds from funds for wages; the cost of materials consumed in packaging finished products; cost of packaging purchased externally; payment for the services of third-party specialized organizations for packaging and packaging of products;

· costs of loading and transporting products. The cost of services of auxiliary workshops for delivering products to the station or pier of departure and loading them into wagons and ships; payment for the services of specialized freight forwarding and intermediary organizations; expenses for fastening products on railway platforms and cars;

· other sales expenses . Other expenses associated with the sale of products.

Costs of advertising and marketing services are included in the cost of products (works, services) within established standards .

Attribution to cost of advertising expenses without supporting documents is prohibited. The amount of excess advertising costs above the maximum amount is written off from the profits remaining at the disposal of the enterprise.

For advertising expenses, the account entries will be: Dt 20 (26), 44

and
K-t 50, 51
or -
D-t 31
and
K-t 50, 51
, and after calculating the standards -
D-t 20, 44
and
K-t 31
.

The costs of packaging and transportation of products, which are reimbursed by buyers, are not considered commercial expenses. These expenses are reflected in account 45 “Goods shipped”.

What are included in business expenses?

Unlike administrative expenses, selling expenses include company costs that are associated with production or trading activities. For companies operating in the manufacturing sector, commercial expenses will include expenses for packaging products, their delivery to the buyer’s warehouse, advertising events, etc.

The commercial expenses of a trading company include the costs of transporting and storing goods, wages, rent or maintenance of buildings where trade is carried out, advertising, entertainment expenses, etc.

We will tell you how to properly arrange entertainment expenses in this article.

What are the business expenses of companies involved in agricultural procurement and processing? These are expenses for the maintenance of procurement and receiving points, the maintenance of livestock and poultry (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

In accounting, commercial expenses are collected in the debit of account 44. In this case, there are 2 ways to take such expenses into account in cost:

1. Write off completely by posting Dt 90 Kt 44.
2. Write off partially to account 90. In this case, according to the chart of accounts (order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n), you need to distribute:

• costs of packaging and transportation between types of products sold (for manufacturing firms);
• transportation costs between goods sold and warehouse balances at the end of the month (for trading companies);
• commercial expenses - in the debit of account 15 and account 11 (for those companies engaged in the procurement and processing of agricultural products).

The company indicates the chosen method of distribution in its accounting policies.

Whether business expenses are reflected in the balance sheet, see this article.

The role of commercial expenses in the economic mechanism of the organization

Only those business activities that effectively record and manage their financial results, which include business expenses, will be successful. The factors of their influence on the economic mechanism are very significant and diverse.

1. A direct connection with the profitability of production - an analysis of the dynamics of business expenses and ways to manage them shows ways to increase the efficiency of business, as well as “weaknesses” that should be given increased attention.
2. Determination of reserves for reducing production costs . The rise or fall of business costs clearly shows the financial potential for different types of activities and types of goods produced.
3. Pricing policy – ​​accounting for business expenses allows you to correctly set prices for the company’s products.
4. Calculation of economic efficiency in case of technology changes, modernization, acquisition of new equipment, etc.
5. Formation of a product range - justification for making decisions on the removal of any products from production or the introduction of new ones.
6. Dominant position in the financial accounting of the organization - it is commercial indicators that are the main accounting reporting units.
7. Impact on national income throughout the state.

What accounting data is used when filling out line 2210 “Business expenses” ?

Administrative expenses - accounting account and typical entries

For expenses related to management needs, synthetic accounting account 26 “General business expenses” is intended. It is active, the balance formed on it must be written off monthly.

Typical entries to reflect incurred management costs:

• D26 - K21 - shows the valuation of semi-finished products of own production, which were used for the needs of the administrative facility;
• D26 – K43 – the price of consumed finished products is included in management expenses;
• D26 – K60 or 76 – services received from third parties are taken into account;
• management accounting of labor costs is carried out using entries D26 - K70 in relation to accrued earnings and D26 - K69 in terms of insurance premiums.

Accountable amounts related to administrative expenses are reflected as D26 - K71. If part of the management costs is transferred to branches (provided that they were initially incurred by the parent company), then correspondence is drawn up between debit 26 and credit 79. Deficiencies are written off by posting D26 - K94.

There are two methods for further writing off administrative expenses.

The first method assumes that the costs of maintaining the company’s administration, according to the requirements of accounting policies, are subject to partial inclusion in the cost of production. The accounting entries will be as follows:

• D20 – K26 for allocating part of production costs;
• when a company specializing in the service sector writes off administrative expenses, the posting looks like D29 - K26;
• when calculating the cost of products of auxiliary production, administrative expenses will be transferred through correspondence D23 - K26.

At the next stage, when selling goods, the accumulated cost, including management costs, is written off to account 90.

With the second method of accounting for management expenses, posting a write-off will immediately transfer them to account 90: D90 - K26.

Features of reflecting expenses

The main differences apply to three types of organizations: manufacturing and agricultural, trading enterprises (or acting as intermediaries), construction companies that directly procure technical materials or structures.

The main difference in recording expenses between the listed types of organizations is related to the nature of their activities. For example, sales organizations would not use account 44 for packaging or shipping costs. At the same time, the costs of storing goods at the points of sale themselves will relate specifically to this type of enterprise.

The debit of account 44 is also used to reflect the costs of an employee’s business trip if it is related to the sales of finished goods (manufacturing organization) or the main activity (trade organization). Correspondence is carried out by debit and credit of account 71 when accruing travel expenses. When paying for travel expenses, posting Dt 44 Kt 76 “Settlements with various debtors and creditors” is carried out.

Subaccounts 44 accounts

All costs associated with the sale of goods, performance of work and provision of services are reflected in accounting through “Sale expenses” - account 44 according to the accounting plan approved by Order of the Ministry of Finance No. 94n dated October 31, 2000.

Thus, accounting account 44 (for dummies) can be defined as a position in the plan, which is intended to record the enterprise’s operational data on costs arising in the process of selling goods, works, services (GWS).

In order to understand “Sales Expenses” which account is active or passive, you need to consider what is reflected in its debits and credits. Receipts of expenses are recorded as debit, and disposals are recorded as credit. This means that the count. 44 - active. It is also synthetic and analytical. Subaccounts to account 44 are opened depending on the specifics of the activity and industry of the organization, which must be fixed in the accounting policy. Analytics is carried out by types and cost items, which also depend on the type of activity of the enterprise.

What is taken into account in account 44 for institutions directly related to industry and the production process? For non-trading enterprises, the following types of costs are distinguished:

• packaging of manufactured products;
• loading, transportation and delivery costs;
• maintenance of premises intended for storing goods until sale;
• fees and commission payments;
• advertising and entertainment costs.

For organizations that engage in trade, such costs may include:

• employees' wages;
• rent;
• transportation of products;
• maintenance and storage of products;
• representation and advertising costs.

What are business expenses when you have a store?

I believe the idea is understood: everything that contributes to the sale of goods, services, works and products is considered a business expense. However, it is worth remembering that all company expenses must be aimed at carrying out activities and be justified. For example, long-distance telephone conversations between an employee working in a store and relatives during working and non-working hours can hardly be classified as business expenses. It will be extremely difficult, if not impossible, for tax authorities to justify such expenses. Unless a relative is a major dealer of your services, products or goods.

To summarize this article, I would like to draw your attention to the main idea: “Business expenses include those expenses of a company that are aimed at SELLING and the opportunity to MAKE A SALE of its goods, services and products.” In the next article, what is included in the commercial expenses of enterprises, we will take a closer look at how this happens in trade, production, services, and work performance

At the same time, we will try to solve the problem orally.