Account 44 in accounting: postings, closing. 44 accounting account

Sales costs are one of the main indicators that an enterprise must take into account to determine the price of a product. These expenses are recorded on accounting account 44 (sales expenses). In the article we will look at what is included in sales expenses, and also look at typical entries in tables and examples for account 44.

Composition of sales expenses

Selling expenses are the costs of an organization to purchase a product, as well as additional costs for its sale. The main items of selling expenses include costs for:

maintenance and servicing of fixed assets that take part in the sales process (commercial equipment, retail premises, etc.);
wages for employees who directly support the sales process;
other representation and management expenses.

To record and analyze generalized information about the amounts of sales expenses, account 44 is used. Expenses are accumulated according to Dt 44, a decrease in the amount of costs is reflected according to Kt 44.

Use of account by 44 trading organizations

For a company engaged in the sale of goods, works or services, account 44 is the main method of accounting for sales expenses. Here, commercial costs, as well as product distribution costs, are collected.

Account 44 in accounting when providing services or trading activities of an enterprise can also reflect management expenses if this is the only direction of financial activity.

Accounting for sales expenses on account 44

The costs of maintaining and servicing fixed assets (store premises, retail equipment) involved in the process of selling goods are one of the main components of sales costs. Let's look at typical transactions for accounting for these expenses:

Dt	CT	Description	Document
44	02	Calculation of depreciation on fixed assets (buildings, premises, commercial equipment, vehicles, etc.) that are used by the organization in the sale of goods and products	Depreciation statement
44	04	Calculation of depreciation on intangible assets that are used by the organization in the sale of goods and products	Depreciation statement
44	10, 60	Reflection of the tenant's costs for renovation of the premises (shop, retail outlet, etc.)	Certificate of completion
44	97	Reflection of expenses for repairs of fixed assets used in the implementation process	Certificate of completion

As a rule, the full functioning of the sales process is ensured by employees of the organization, whose job responsibilities are in one way or another related to the sale of goods (services). We are talking about salespeople at retail outlets, loaders, and delivery drivers, whose wages are included in sales expenses.

Dt	CT	Description	Document
44	Reflection of the amount of accrued wages of employees who provide the procedure for selling goods	Payroll sheet
44	Reflection of the amount of sales expenses incurred by the accountable person	Advance report
44	69.1	Calculation of the amount of insurance contributions for compulsory social insurance	Payroll sheet
44	69.2	Calculation of the amount of insurance contributions to the Pension Fund of the Russian Federation on the salaries of employees who ensure the implementation process	Payroll sheet
44	69.3	Calculation of the amount of insurance contributions on the salaries of employees who provide the implementation process (compulsory health insurance)	Payroll sheet

If the production of goods is carried out in-house, then selling expenses can be reflected in the following entries:

Dt	CT	Description	Document
44	Attribution of the amount of production costs to the costs of selling goods	Production cost sheet
44	Inclusion of the cost of products (works, services) of service industries into sales expenses	Production cost sheet

The use of additional goods and materials in the sales process is recorded using the following entries:

Dt	CT	Description	Document
44	10	Reflection of the cost of materials that were used in the process of selling goods	Packing list
44	41	Reflection of the cost of goods used in the process of selling goods	Packing list
44	Reflection of the cost of finished products that were used in the sale of goods	Packing list

Account 44 in accounting of agricultural enterprises

Organizations involved in the procurement and processing of agricultural products use account 44 to reflect expenses such as:

transportation of goods;
rental of premises;
maintenance of buildings and necessary equipment;
product storage;
advertising and entertainment expenses;
other expenses.

If at the end of the month the products were not sold, the method of partial write-off of selling expenses can be used.

Account 44 – postings

The collection and distribution account 44 in accounting is intended for the formation of sales expenses in trading and manufacturing enterprises. The information is summarized by type of cost for the sale of goods or services. Let's look at examples of how to close account 44 - you will find the postings in this article.

Account correspondence 44

Active account 44: entries are made with an increase in debit and a decrease in credit, subject to closure at the end of the reporting period through a routine operation by allocating costs to the base indicator. Before we figure out how to close account 44, let’s list the main subaccounts:

Account 44.01 - is intended to formulate the value of distribution costs in trading companies.
Account 44.02 - is used to collect data on commercial expenses for sales in manufacturing/industrial enterprises.

By debit account 44 reflects the organization’s expenses for the reporting period in correspondence with accounts - 02, 04, 05, 10, 23, 29, 16, 19, 60, 68.71, 69, 70, 76, 94, 97, 96, etc. For the loan sch. 44, full or partial closure of account 44 is performed with postings to the enterprise’s income accounts - 90, 99.

How to close account 44 - postings

Monthly closure of 44 accounts (entries can be generated manually or through a routine operation) differs depending on the type of activity of the organization. In this case, the zeroing of cost costs occurs for all types of expenses, with the exception of some, distributed as follows:

In trade and intermediary firms, transport costs are distributed among inventory balances according to the total sales volume and warehouse balances at the end of the period.
In production and industry, transport costs and packaging costs are subject to distribution between individual product types of sold products, taking into account weight, volume, cost and other factors.
Agricultural producers use accounts 15 and/or 11 to distribute procurement costs.

Postings to account 44 in a trading organization

Enterprises that only sell goods or services use account 44 in accounting.
Trade includes many items of expenses and settlement transactions that must be correctly and promptly reflected in the company’s documents. Typical account assignments for account 44 in the accounting of a trade organization

Dt	CT	Characteristics of a business transaction
44	02	Depreciation charges for fixed assets of a trading enterprise are reflected
44	05	Depreciation charges for intangible assets of a trading enterprise are reflected
44	10	The amount of cost of packaging materials is taken into account
10	44	The materials necessary for packaging the products have been placed in the warehouse
44	60	Transport costs for sale are reflected
44	70	Payments were accrued to employees for product sales
44	68, 69	Tax and other obligatory payments to the budget are accrued from the salaries of workers engaged in the trading process
90	44	Selling expenses are written off as cost of production
94	44	Expenses written off due to shortage of goods

Account 44 by debit can correspond with accounts 41, 42 if the amount of the cost of goods or a markup for the needs of the organization was spent.

Account 44 in accounting is the main method of reflecting and collecting information about waste on the sale of goods by enterprises whose activities are related to the sale of products, work or services.

Account 44.01 “Distribution costs in organizations engaged in trading activities”

“Calculation of depreciation on an item of fixed assets, which is accounted for on account 01 and is used in organizations engaged in trading activities”

ENTRY: Debit 44.01 “Costs of distribution in organizations engaged in trading activities” Credit 02.01 “Depreciation of fixed assets accounted for on account 01”

Which document 1 will be made in 1c:Accounting 2.0/1c:Accounting 3.0
: -
Regular operation
in the menu “Operations - Closing the month” type of business transaction: “
Depreciation and depreciation of fixed assets”