”, November 2017

Both beginners and experienced users have questions about closing 20, 23,25,26 accounts. On the example of the program "1C: Enterprise Accounting 8", ed. 3.0, we will consider what settings need to be made so that cost accounts are closed correctly on a monthly basis.

Setting up an accounting policy

The accounting policy of the organization is created in the program annually, along with it, directories are filled in: methods for determining indirect costs and a list of direct costs.

The screenshot shows that it is possible to set two checkboxes:

« Output" - should be in those organizations that are engaged in production.

« Performance of work, provision of services to customers"- should be in organizations that specialize in the provision of production services.

If none of these settings is selected, then it is understood that the program is run by trading organizations - “bought - sold” - nothing will be produced and no services will be provided, therefore, the account in the activities of such an organization will not be used at all.

Recommendations for fixing errors that occur when closing the month

Very often there is such a situation that the closing of the month was successful, the program did not give any errors, but when generating the balance sheet, the user notices that on 20.01 the account was closed to the account on 90.08 or did not close at all. You need to do the following:

look at the postings in the scheduled operation “Closing accounts: 20, 23, 25, 26” on which account the account was closed /. If it closed on 90.08, then you need to check the list of direct costs, perhaps there are not enough entries;

according to the report “Analysis of the subconto: item group, analyze for which item group and cost item the account was not completely / partially closed / to account 90.02. If the direct cost accounts are not closed at the cost of production, then this may mean that the program has work in progress, there are not enough entries in the list of direct costs, or there is no revenue for this item group.

After checking the documents and making changes to them, you must re-close the month.

It also happens that the program gives errors indicating where the problem is and what needs to be done to fix these errors. Everything is simple here, you should read all the information that the program issued, and correct the errors following the recommendations, and close the month again.

In conclusion, let us once again pay attention to the fact that the accounting policy of the organization is created annually, and along with it, methods for distributing indirect costs and a list of direct costs are created. The list of direct costs is key, precisely because of the presence of entries in it, the program "1C: Accounting 8", ed. 3.0, determines what to write off at the end of the month for indirect costs, and what for direct costs.

Setting up an accounting policy

An accounting organization is created in the program annually, along with it, directories are filled in: methods for determining indirect costs and a list of direct costs.

The screenshot shows that there are two checkboxes:

« Output" - should be in those organizations that are engaged in production.

« "- should be in organizations that specialize in the provision of production services.

If none of these settings is selected, then it is assumed that the program keeps accounting for the direction - "bought - sold" - nothing will be produced and no services will be provided, therefore, account 20 will not be used at all in the activities of such an organization .

Accounts 20, 23, 25, 26 collect production costs: accounts 20 and 23 reflect the expenses of the organization that can be attributed to a specific type of product - direct costs, and accounts 25 and 26 - expenses that relate to the production of several types at once products, i.e. indirect costs. In the chart of accounts "1C: Accounting 8" direct expense accounts have a subconto " Nomenclature group”, so such costs can be directly written off to the cost of production for a specific product group. Indirect costs do not have subconto " Nomenclature group”, therefore, they cannot be directly included in the cost of a particular type of product.

When setting the flag " Performance of work, provision of services to customers» a field becomes available in which you must select the condition for closing the account on 20.01 at the end of the month, note that this condition applies only to services:

Excluding revenue - all costs that have accumulated on the account on 20.01 will be written off by a scheduled operation at the close of the month on Dt 90.02.1 Cost of sales for activities with the main tax system”, regardless of whether there was revenue or not.

Taking into account all revenue, this condition is the exact opposite of the previous one, that is, if the organization has revenue for a specific item group at the end of the month, then account 20.01 will be closed, if there was no revenue, it will not close. Also, if, at the end of the month, it is necessary to reflect work in progress for a closed item group, then it is necessary to post the document “ WIP inventory", in which to indicate a specific item group, which should not be closed at the expense of cost 90.02.1.

Taking into account revenue only from production services - this option for writing off costs on account 20.01 is directed to organizations that provide services of a production nature, operations of this kind are reflected in the document " Provision of services". With this option, only the amount of revenue that was posted using the above document will be taken into account. If the document is held Sale of goods and services”, then this revenue for writing off costs will be ignored.

Also here you should select the setting for closing indirect costs reflected on account 26. If you select the option " V cost of sales (direct costing)", then indirect costs at the end of the month will be written off in Dt 90.08. If you choose the option “To the cost of products, works, services”, then indirect costs will be debited at the close of the month to the direct costs account on January 20, and then account 20 will be closed to account 43 “ Finished products».

After checking the box " Output» becomes available for setting register « Methods for determining indirect costs". This register is filled out annually when creating the accounting policy of the organization, it contains entries about which cost items are related to indirect costs and what distribution base they have. Note that if an organization is using the direct costing method, then only entries for account 25 should be made here. When creating entries in this register you must specify the date from which the entry is valid (each subsequent entry with a new date cancels the previous one), the organization, cost account, line item and allocation base for the specified item.

There are several options for choosing an allocation base for indirect costs:

Output volume - account 25 is closed to account 20, if the database contains the document “Production report for a shift”, with this method we will see the number of products released.

Planned cost - account 25 is closed to account 20 if there is a document “Production report for a shift”, but with this method, unlike the output, we will see only the amount of output.

Remuneration of labor - account 25 will be closed to account 20 in proportion to wages for cost items in NU - remuneration.

Material costs - account 25 will be closed to account 20 in proportion material expenses for cost items in NU - material costs.

Revenue - in order for the account to be closed, there must be revenue, that is, the database contains sales documents or an act on the provision of services.

Direct costs - the base is the turnover on account 20, without selection by cost items.

Separate cost items - the base is the turnover on account 20, with selection according to the specified list of cost items in the "list of cost items" field.

Not distributed - when this database is selected, nothing will be closed, it will be necessary to close it manually. This base distribution is used in rare cases when the standard closing using the distribution bases listed above is not suitable.

List of direct costs

For the correct filling of the report and calculation, it is necessary to set up the list of direct costs annually (menu " The main thing» – « Taxes and reports» – « income tax» – « List of direct costs"). As records are kept during the year, new items can be added to this list that relate to direct costs for correct record keeping.

In this directory, entries are configured for the correct closing of accounts 20 and 23. Similar to the directory of indirect costs, entries are created by clicking the button " Create". The period of validity, the organization, the type of tax accounting expenses, the debit account, are indicated, for greater detail, you can also specify the cost item for accounting (one type of expense in NU can include several accounting items, you can check this by referring to the reference book " Expenditures» (menu « Directories" - "Incomes and expenses" - "Cost items»).

Expenditure items that are not specified in this list are automatically recognized by the program as indirect costs and when the month is closed by a scheduled operation " Closing accounts: 20, 23, 25, 26» are written off in tax accounting to account 90.08.

Recommendations for fixing errors that occur when closing the month

Very often there is such a situation that the closing of the month was successful, the program did not give any errors, but when generating the balance sheet, the user notices that on 20.01 the account was closed to the account on 90.08 or did not close at all. You need to do the following:

look at the postings in the scheduled operation “Closing accounts: 20, 23, 25, 26” to which account the account 20/23 was closed. If it closed on 90.08, then you need to check the list of direct costs, perhaps there are not enough entries;

according to the report “Analysis of subconto: item group, analyze for which item group and cost item the full / partial closure of account 20/23 to account 90.02 did not occur. If the direct cost accounts are not closed at the cost of production, then this may mean that the program has work in progress, there are not enough entries in the list of direct costs, or there is no revenue for this item group.

After checking the documents and making changes to them, you must re-close the month.

It also happens that the program gives errors indicating where the problem is and what needs to be done to fix these errors. Everything is simple here, you should read all the information that the program issued, and correct the errors following the recommendations, and close the month again.

In conclusion, let us once again pay attention to the fact that the accounting policy of the organization is created annually, and along with it, methods for distributing indirect costs and a list of direct costs are created. The list of direct costs is precisely due to the presence of entries in it, the program "1C: Accounting 8", ed. 3.0, determines what to write off at the end of the month for indirect costs, and what for direct costs.

cost accounting policy 1C

26 accounting account - these are general business expenses or indirect costs, used in almost every enterprise, with the exception of state budgetary and credit organizations. In this article, we will consider the main nuances of this account, its properties, typical postings and examples of use in accounting.

Definition of General Business Costs

General business expenses include all costs for management needs that are not directly related to production, the provision of services or the performance of work, but are related to the main activity.

The list of general business expenses depends on the profile of the organization and is not closed, according to the recommendations for using the chart of accounts.

The main overhead costs can be identified:

1. Administrative and management expenses

• Business trips;
• Salaries of administration, accounting, management personnel, marketing, etc.;
• Representation expenses;
• Security services, communications;
• Consultations of third-party specialists (IT, auditors, etc.);
• Postal services and office.

1. Repair and depreciation non-production fixed assets;
2. Rent of non-industrial premises;
3. Budget payments (taxes, fines, penalties);
4. Others:

Organizations not related to production (dealers, agents, etc.) collect all costs on account 26 and subsequently write them off to the sales account (account 90).

Important! Trade organizations may not use account 26, and allocate all expenses to account 44 "Sales expenses".

Basic properties of 26 accounts

Consider the main properties of account 26 "General expenses":

1. Refers to active accounts, therefore, it cannot have a negative result (credit balance);
2. It is a transaction account and does not appear on the balance sheet. At the end of each reporting period, it must be closed (there should be no balance at the end of the month);
3. Analytical accounting is carried out according to cost items (budget items), place of origin (divisions) and other features.

Typical wiring

Account 26 "General expenses" corresponds with the following accounts:

Table 1. For the debit of account 26:

Table 2. According to the credit of account 26:

Closing 26 accounts

Closing account 26, that is, writing off all general business expenses, is performed in several ways:

1. Included in the cost of production through production accounts, if products are produced;
2. Relate to the cost of sales in the provision of services or works;
3. Attributed to the current expenses of the reporting month using the direct costing method:

Important! The write-off method, as well as the basis for the distribution of general business expenses, must be fixed in the accounting policy of the organization.

Write-off to the cost of production

In this case, general business costs are written off in shares, taking into account the distribution base, to production accounts and may remain on the accounts of the cost of production (for example, when producing products on account 43 “Finished products”) or production accounts (for example, work in progress on account 20 “Main production” ) at the end of the reporting period.

The main types of cost distribution bases:

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• Revenue
• Output volume
• Planned production cost
• Material costs
• Direct costs
• Payroll and so on

At the end of the month, the following postings are generated, for example:

General business expenses are allocated to the cost of production (production accounts) according to the specified distribution and analytical accounting base:

Therefore, the write-off of general business expenses is made:

• In full - if one product is produced (no analytics);
• It is distributed among all types of products in proportion to the selected base - if several types of products are produced and is calculated in the context of analytics.

Example

Horns and Hooves LLC produces headwear and footwear, which are produced at the planned cost price. In the organization, direct costs are reflected in account 20 "Main production", and indirect costs in account 26 "General expenses".

• Distribution base - material costs.

In November 2016, direct expenses amounted to RUB 51,040.00:

• For headwear - 28,020.00 rubles. of them:
• Material expenses - 15,000.00 rubles.
• For the production of shoes - 23,020.00 rubles. of them:
• Material expenses - 10,000.00 rubles.

indirect costs - 18,020 rubles.

• 3 / p administrative staff - 10,000.00 rubles.
• Insurance premiums - 3,020.00 rubles.
• Premises rental - 5,000.00 rubles.

According to the distribution base for material costs:

Postings when closing 26 accounts

Important! Also, in the accounting policy, you can specify non-distributable general business expenses, which will be written off immediately to current expenses in Dt of account 90.08.

Write-off to cost of sales

If the accounting policy specifies the write-off method “to cost of sales”, then the following transactions are taken into account when closing the period:

In this case, the costs can also be taken into account in the context of analytics.

Write-off by direct costing

If the accounting policy specifies the write-off method "direct costing", then general business expenses are considered as conditionally fixed and are reflected at the end of the period as follows:

In this case, the amount of expenses is written off in full in each reporting period.

Examples of using account 26 "General expenses"

Consider the above postings with examples.

Example 1. Closing an account for the cost of production at the planned cost, one type of product

LLC "Horns and Hooves" manufactures products, the release of which is carried out at the planned cost. In the organization, direct costs are reflected in account 20 "Main production", and indirect costs in account 26 "General expenses".

The accounting policy states:

• Write-off of general business expenses is carried out on the cost of production.
• The distribution base is the planned cost.

• 3 / p for production workers - 20,000.00 rubles.
• Insurance premiums - 6,040.00 rubles.

Important! If PBU is used, and general business expenses in tax accounting are taken into account as indirect expenses (established in the accounting policy), then there are also temporary differences (VR):

Example 2. Closing an account for the cost of sales in the provision of services

Horns and Hooves LLC provides security services. General expenses are written off directly to the cost of security services.

In November 2016, general business expenses amounted to 23,020 rubles.

• 3/p personnel - 10,000.00 rubles;
• Insurance premiums - 3,020.00 rubles;
• Premises rental - 10,000.00 rubles:

Example 3. Closing an account using the direct costing method

LLC "Horns and Hooves" manufactures products. In the organization, direct costs are reflected in account 20 "Main production", and indirect costs in account 26 "General expenses".

The accounting policy states:

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

In November 2016, direct expenses amounted to RUB 88,040:

• 3 / p for production workers - 20,000.00 rubles;
• Insurance premiums - 6,040.00 rubles;
• Material expenses - 62,000.00 rubles.

Indirect costs - 13,020 rubles:

• 3 / p administrative staff - 10,000.00 rubles;
• Insurance premiums - 3,020.00 rubles:

Closing account 26 "General business expenses" when applying the simplified taxation system has a number of features. The methodologists of the company "1C" tell what is the methodology for closing this account in the "Simplified Taxation System" configuration (rev. 1.3), and what you should pay attention to.

When writing off general business expenses in the "Simplified taxation system" configuration (version 1.3), the "direct costing" method is used. The amount of expenses is referred from the credit of account 26 "General business expenses" to the debit of one of the sub-accounts of account 90 "Incomes and expenses".

The sub-account for writing off overhead costs is determined by the accounting policy of the organization. When closing account 26 "General business expenses", the amount of general business expenses of the current month is determined as the difference between the debit and credit turnover accounts.

If at the beginning of the month there was a balance of general business expenses, it will not be taken into account when closing the account, so it is important not to allow carry-over balances of general business expenses.

When account 26 "General production expenses" is closed, the expenses are distributed by type of activity. As the distribution base, proceeds by type of activity are used:

• Production
• Provision of services, performance of work
• Provision of services, performance of work (UTII)

The account may not be closed if there is no distribution base, in which case the account must be closed manually. The procedure and direction for manually closing account 26 "General production costs" is determined by the accountant, depending on the characteristics of the economic activity of a particular enterprise.

The following must also be taken into account. Accounting for the purposes of generating financial statements is determined by the constant "Start date of accounting for the purposes of generating financial statements" (if the value of the constant is set at the beginning of the current year or earlier, then accounting for the purposes of generating financial statements is maintained).

The setting of the constant is carried out either through special processing (menu "Tools - General setup configuration parameters", tab "General"), or directly in the list of constants ("Operations - Constants"). The object of taxation is determined by the accounting policy of the organization and is set by the constant of the same name. The constant is set either through special processing (menu "Tools - Information about the organization" , tab "Use USN"), or directly in the list of constants (menu "Operations - Constants").

The nature of the activity is the requisite of the directory activities. The nature of the activity is set in the directory "Types of activity" (menu "Reference books - Types of activity").

Example

OOO "Pandora" is engaged in the production of building materials and at the same time provides household services to the population. Accounting is maintained for the purposes of preparing financial statements.
Sales revenue for May 2004:
- proceeds from the sale of finished products 250,000 rubles. (the nature of the activity is "Production");
- proceeds from the sale of related products 150,000 rubles. (the nature of the activity "Trade");
- proceeds from the provision of personal services to the population 50,000 rubles. (the nature of the activity is "Provision of services, performance of work").

Recall that account 26 is intended to reflect the general business expenses of organizations engaged in production activities, performance of work or provision of services. If the organization carries out trading activities, then its general business expenses are reflected on account 44. Thus, the sales revenue for May 2004 amounted to 450,000 rubles, and the distribution base for general business expenses was 300,000 rubles. General business expenses amounted to 63,200 rubles. See the table for the distribution of costs.

In accounting, all general business expenses are collected on account 26 "General business expenses". These include the cost of maintaining the office, postal and transportation costs, wages of personnel not involved in the main production process. The account must be closed at the end of the month. The balance (balance) on account 26 is not allowed, and the FSS authorities are closely monitoring this. There are 2 ways to close an account. Let's consider this question in more detail.

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

How to close the 26th account must be prescribed in accounting policy organizations. When in doubt, this is the first document to turn to. Many aspects of accounting are revealed there.

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

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

In other cases, the closure of account 26 is carried out immediately on the debit of the account. 90, i.e. Dt 90 Kt 26.

Sometimes a situation arises when the amount of expenses exceeds the size of the sale, thus forming a loss. In this case, the FSS authorities recommend writing off the costs to the account. 97 "Deferred expenses", i.e. Dt 97 Kt 26. Subsequently, this amount will be debited from account 97.

How to close 26 account in 1C?

A slightly different situation is with the 1C program. All expenses on the 26th account must be written off by the document "Calculation of the cost of production" with the obligatory indication "Write-off of general business expenses". If this did not happen and no errors are issued when conducting the balance sheet, then:

• no revenue;
• nomenclature is incorrect.

To understand the reason, you need to open a balance sheet (SCB) for this account. If there is a balance for a specific item, then pay attention to sub-accounts. If sub-accounts for account 26 and 90 are different, then the program simply does not know how to carry them out, since they do not match in item groups. If the problem is the lack of revenue, then it is necessary to transfer expenses from account 26 to account 97. Perhaps an entry was made earlier about writing off expenses from account 26 manually. Subsequently, this account may not be closed.

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

1. It is necessary to generate a document "Sales of goods and services" for 1 kopeck, and mark it after the end of the month.
2. The amount of expenses is manually transferred to account 97, and account 26 is closed.
3. In the reference book "Deferred expenses" create a new element indicating the month when the implementation is expected. The amount will be debited automatically.
4. If there was no implementation, then the balance is again transferred to account 97.

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