Closing cost accounts: 20, 23, 25, 26 in “1C: Enterprise Accounting 8”, ed. 3.0

To account for production costs, account 20 “Main production” is used. As a rule, an account in 1C 8.3 Accounting 3.0 is closed automatically. If this does not happen, consider 4 reasons for this situation and how to eliminate them.

Production costs can be direct, that is, those that relate to the production of products, and indirect, which cannot be linked to the production of certain products.

In the debit of account 20, where production costs fall, records are kept of material costs, depreciation of production equipment, labor costs and the accrual of contributions for it.

At the end of each month in the 1C 8.3 Accounting 20 program, the account is closed automatically to accounts 90, 43, 40.

To close the month you need:

Correctly set up accounting policies for the production of products and the performance of production work and services;
adjust the payroll of employees who participate in the production of products;
correct maintenance of production documents - correctly indicate nomenclature groups and divisions;
take into account the balance of work in progress.

Let's consider the necessary steps to close account 20 in the 1C 8.3 Accounting program.

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Mika [email protected] Belarus, Orsha

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#21[336449] May 27, 2011, 10:40

General business expenses are accounted for on account 26 and are distributed monthly between types of activities (you choose the distribution base yourself), for example: in proportion to the revenue received from the sale of products or in proportion to the basic salary. workers, etc. Since you work for payment, the expenses on account 90 are included in payment. Those. If they paid 80% of 100%, then only 80% of all costs are included in expenses. (According to this calculation, it seems to me that a loss rarely occurs. This is the disadvantage of paying for work.) As I understand it, if nothing has been paid and there is no work in progress, then all expenses from account 20 go to 45 and await payment. The wiring will be like this. DK 20 26 45 20 90 45 I want to draw the moderator's attention to this message because:

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You need to have fun, because your future is covered in darkness - maybe it will be a thousand times worse than your present, which seems bad to you...

Mara [email hidden] Belarus, Brest

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#22[336524] May 27, 2011, 11:15

I would classify this as downtime for internal production reasons and in accordance with clause 3.10 of Art. 129 was attributed to non-operating expenses. I want to draw the moderator's attention to this message because:

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Mika [email protected] Belarus, Orsha

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#23[336610] May 27, 2011, 12:09

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Expenses associated with downtime are taken into account when taxing profits Based on clause 2 of Article 2 of the Law of the Republic of Belarus dated December 22, 1991 No. 1330-XII “On taxes on income and profit” (hereinafter referred to as Law No. 1330-XII), losses from downtime for intra-production reasons are included in non-operating expenses taken into account when taxing profits. Therefore, in case of downtime through no fault of the employees, the employees’ wages in the amount of 2/3 of the tariff rate (salary) established for the employee are included in the expenses from non-operating operations taken into account when determining taxable profit. In accounting, this payment is included in the cost price on the basis of subclause 2.3.3 of the Basic provisions on the composition of costs included in the cost price of products (works, services), and is reflected in the entry: D-t 20, 23, 25, 44 (analytical accounts “Costs , taken into account for taxation as part of non-operating expenses"), etc. - K-t 70. In this regard, for tax accounting purposes, it is necessary to adjust the accounting data and reflect payment for downtime as part of non-operating expenses. If an employee is transferred to another job during downtime, then the amount of wages accrued to him for the work performed is included in the cost of production (work, . Such wages are also included in production and sales costs taken into account when taxing profits in accordance with clause 3 of Art. .3 of Law No. 1330-XII Amounts of additional payments up to average earnings in the event of a transfer of an employee to a lower-paid job during downtime (additional payment is made if the employee meets production standards) are also included in labor costs in accordance with subclause 3.12 clause 3 Article 3 of Law No. 1330-XII. For accounting purposes, the specified wages and additional payments are taken into account as part of the cost of products (works, services). In accounting, accrued wages and additional payments are reflected in the entries: D-t 20, 23, 25, 26, 29, 44 (analytical accounts “Costs taken into account when taxing profits”) - Kt 70. Costs of production and sales taken into account when taxing profits include costs for social needs. Costs for social needs include mandatory contributions according to the norms established by law to the Federal Social Security Fund (clause 4-1, article 3 of Law No. 1330-XII). Other costs taken into account when taxing profits include insurance premiums for types of compulsory insurance (subclause 4-2.43, clause 4-2, article 3 of Law No. 1330-XII). Therefore, contributions to the Social Security Fund and contributions for compulsory insurance against industrial accidents and occupational diseases, calculated on the amounts of payments accrued to employees during the downtime period, are included in the cost price and in the costs taken into account when taxing profits. Accrued contributions to the Social Security Fund and mandatory insurance contributions are reflected in accounting records: D-t 20, 23, 25, 26, 29, 44 (analytical accounts “Costs taken into account when taxing profits”) - K-t 69 - for the amount of deductions in FSZN accrued on the amount of payment for downtime; Dt 20, 23, 25, 26, 29, 44 (analytical accounts “Costs taken into account when taxing profits”) - Kt 76 - for the amount of contributions for compulsory insurance against industrial accidents and occupational diseases accrued in the amount payment for downtime.

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You need to have fun, because your future is covered in darkness - maybe it will be a thousand times worse than your present, which seems bad to you...

Zoya [email hidden] Belarus, Gomel

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#24[336684] May 27, 2011, 12:36

But this is not easy for internal production reasons. There is no production due to the inability to buy foreign currency and also buyers do not want to buy products at the prices of the current euro exchange rate. The enterprise is still engaged in wholesale trade and the costs of wholesale trade are included in account 44. But there is depreciation of equipment, the salaries of some workers who cannot be attributed to account 44, electricity, etc. And if we work on payment, then the postings are made D-t 43 K-t 20, and then D-t45-K-t 20, but not D-t 45 K-t20. I want to draw the moderator’s attention to this message because:

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oks_li [email hidden] Belarus, Minsk

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#25[337113] May 27, 2011, 16:34

It will be simple if you formalize everything officially and pay people 2/3 of their salary - who will do that now. They just suspended activities. But the rent is dripping, the utilities too, the salaries of some employees must be paid (for example, booze) - if there are no production workers left, and only the AUP can be easily taken into account in account 26. Which is written off regardless of the revenue accounting method. Mika, your interpretation of cost distribution is not entirely correct. Only transportation costs and interest on loans are subject to distribution on goods sold. If 26 closes at 20, then when all costs fall by 43 upon sale, they will accordingly be taken into account only on paid revenue. But if 26 is closed at 90, then it does not depend on the availability of revenue. Exactly the same with 25 scores. I want to draw the moderator's attention to this message because:

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LO-LA [email protected] Belarus Gomel

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#26[338244] May 31, 2011, 9:02

oks_li wrote:
Zoya wrote:
conditionally permanent, accounted for 26.25 accounts are written off regardless of revenue. Tell me where I can read this, in what document?

Instructions for using the Standard Chart of Accounts No. 89

LO-LA wrote:
DTM wrote:
White and Fluffy wrote:
All this should be spelled out in the accounting policy...

everything is correct! You must determine your own option. just keep in mind that expenses incurred at the beginning of the year, and not written off from account 97 at the end of the year, are not transferred to the new year, but are written off as losses. But what if there was no activity in 2010, but there were expenses, so you still have to deduct the loss? it’s still a loss. Why can’t it be written off at 97. and then written off for 2011? If possible, please provide a link to the document. The tax office said that only on 97.

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Erika [email protected] Belarus, Brest

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#27[338533] May 31, 2011, 11:46

please, tell me... is it possible, having non-operating income, to write off account 97... if the activity has not yet started!!!! thank you I want to draw the moderator's attention to this message because:

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oks_li [email hidden] Belarus, Minsk

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#28[338961] May 31, 2011, 15:19

LO-LA wrote:
oks_li wrote:
Zoya wrote:
conditionally permanent, accounted for 26.25 accounts are written off regardless of revenue. Tell me where I can read this, in what document?

Instructions for using the Standard Chart of Accounts No. 89

LO-LA wrote:
DTM wrote:
White and Fluffy wrote:
All this should be spelled out in the accounting policy...

Erika wrote:
please, tell me... is it possible, having non-operating income, to write off account 97... if the activity has not yet started!!!! Thank you

Quote:
no earlier than from the date of commencement of the organization’s activities, operation of production facilities, workshops and units;
Read also: What punishment can there be if the check was punched, but not handed out.

Where does non-operating income come from? Can we say that you started this activity?

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Katyusha [email hidden] Belarus, Minsk

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#29[338979] May 31, 2011, 15:30

Please tell me, if materials are not written off on an order basis, how to correctly generate an invoice? I want to draw the moderator's attention to this message because:

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oks_li [email hidden] Belarus, Minsk

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#30[338999] May 31, 2011, 15:42

materials from 20 ch. will be written off according to the output of products and the established write-off standards, or if it is not possible to register this in 1c, then the write-off act at the end of the month will agree to the production report. I want to draw the moderator's attention to this message because:

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